Form 1040 Instructions - 2015 Page 90
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105 General
The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
Information
fairness to all.
If you live in an apartment, be sure
but didn't file a joint return and are now
How To Avoid Common
liable for an unpaid or understated tax.
to include your apartment number in
Mistakes
your address.
File Form 8857 to request relief. In
some cases, Form 8857 may need to be
If you are taking the standard de-
Mistakes can delay your refund or result
duction, see the instructions for line 40
filed within 2 years of the date on which
in notices being sent to you. One of the
to be sure you entered the correct
the IRS first attempted to collect the tax
best ways to file an accurate return is to
amount.
from you. Do not file Form 8857 with
file electronically. Tax software does the
your Form 1040. For more information,
If you received capital gain distri-
math for you and will help you avoid
see Pub. 971 and Form 8857 or you can
butions but weren't required to file
mistakes. You may be eligible to use
call the Innocent Spouse office toll-free
Schedule D, make sure you checked the
free tax software that will take the
at 1-855-851-2009.
box on line 13.
guesswork out of preparing your return.
If you are taking the EIC, be sure
Free
File
makes
available
free
Income Tax Withholding
you used the correct column of the EIC
brand-name software and free e-file.
Table for your filing status and the num-
and Estimated Tax
Visit
for details.
ber of children you have.
Join the eight in 10 taxpayers who get
Payments for 2016
Remember to sign and date Form
their refunds faster by using direct de-
1040 and enter your occupation(s).
posit and e-file.
If the amount you owe or the amount
Attach your Form(s) W-2 and other
Make sure you entered the correct
you overpaid is large, you may want to
required forms and schedules. Put all
name and social security number (SSN)
file a new Form W-4 with your employ-
forms and schedules in the proper order.
for each dependent you claim on line 6c.
er to change the amount of income tax
See Assemble Your Return, earlier.
Check that each dependent's name and
withheld from your 2016 pay. For de-
If you owe tax and are paying by
tails on how to complete Form W-4, see
SSN agrees with his or her social securi-
check or money order, be sure to include
Pub. 505. If you have pension or annuity
ty card. For each child under age 17 who
all the required information on your pay-
is a qualifying child for the child tax
income, use Form W-4P. If you receive
ment. See the instructions for line 78 for
credit, make sure you checked the box in
certain government payments (such as
details.
line 6c, column (4).
unemployment compensation or social
Do not file more than one original
Check your math, especially for the
security benefits), you can have tax
return for the same year, even if you
withheld from those payments by giving
child tax credit, earned income credit
haven't gotten your refund or haven't
the payer Form W-4V.
(EIC), taxable social security benefits,
heard from the IRS since you filed. Fil-
total income, itemized deductions or
You
can
use
the
IRS
ing more than one original return for the
standard deduction, deduction for ex-
Withholding
Calculator
in-
same year, or sending in more than one
TIP
emptions, taxable income, total tax, fed-
stead of Pub. 505 or the work-
copy of the same return (unless we ask
eral income tax withheld, and refund or
sheets included with Form W-4 or
you to do so), could delay your refund.
amount you owe.
W-4P, to determine whether you need to
Be sure you used the correct meth-
Innocent Spouse Relief
have your withholding increased or de-
od to figure your tax. See the instruc-
creased.
tions for line 44.
Generally, both you and your spouse are
Be sure to enter your SSN in the
each responsible for paying the full
In general, you do not have to make
space provided on page 1 of Form 1040.
amount of tax, interest, and penalties on
estimated tax payments if you expect
If you are married filing a joint or sepa-
your joint return. However, you may
that your 2016 Form 1040 will show a
rate return, also enter your spouse's
qualify for relief from liability for tax on
tax refund or a tax balance due of less
SSN. Be sure to enter your SSN in the
a joint return if (a) there is an under-
than $1,000. If your total estimated tax
space next to your name. Check that
statement of tax because your spouse
for 2016 is $1,000 or more, see Form
your name and SSN agree with your so-
omitted income or claimed false deduc-
1040-ES and Pub. 505 for a worksheet
cial security card.
tions or credits, (b) you are divorced,
you can use to see if you have to make
Make sure your name and address
separated, or no longer living with your
estimated tax payments. For more de-
are correct. Enter your (and your spou-
spouse, or (c) given all the facts and cir-
tails, see Pub. 505.
se's) name in the same order as shown
cumstances, it wouldn't be fair to hold
on your last return.
you liable for the tax. You may also
qualify for relief if you were a married
resident of a community property state
-90-
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