1040 Ez Instructions 2015 Page 23


penalty on the tax not paid by the due date of your return (not
You aren't authorizing the designee to receive any refund
counting extensions)–April 18, 2016, for most people. You also
check, bind you to anything (including any additional tax liability),
must pay a fee. To limit the interest and penalty charges, pay as
or otherwise represent you before the IRS.
much of the tax as possible when you file. But before requesting
The authorization will automatically end no later than the due
an installment agreement, you should consider other less costly
date (not counting extensions) for filing your 2016 tax return.
alternatives, such as a bank loan or credit card payment.
This is April 18, 2017, for most people.
To ask for an installment agreement, you can apply online or
Signing Your Return
use Form 9465. To apply online, go to IRS.gov and click on
Apply for an Online Payment
Form 1040EZ isn't considered a valid return unless you sign it. If
Extension of time to pay. If paying the tax when it is due
you are filing a joint return, your spouse also must sign. If your
would cause you an undue hardship, you can ask for an exten-
spouse cannot sign the return, see Pub. 501. Be sure to date
sion of time to pay by filing Form 1127 by the due date of your
your return and enter your occupation(s). If you have someone
return (not counting extensions)–April 18, 2016, for most people.
prepare your return, you are still responsible for the correctness
You will still be charged interest on the tax not paid by April 15,
of the return. If your return is signed for you by a representative,
2016. An extension generally won't be granted for more than 6
you must have a power of attorney attached that specifically au-
months. You must pay the tax before the extension runs out. If
thorizes the representative to sign your return. To do this, you
you don't, penalties may be imposed.
can use Form 2848. If you are filing a joint return as a surviving
spouse, see
Death of a Taxpayer
in Section 1, earlier.
Penalty for Not Paying Enough Tax During
Court-Appointed Conservator, Guardian, or Other Fiducia-
the Year
ry. If you are a court-appointed conservator, guardian, or other
You may have to pay a penalty if line 14 is at least $1,000 and it
fiduciary for a mentally or physically incompetent individual who
is more than 10% of the tax shown on your return. The “tax
has to file Form 1040EZ, sign your name for the individual. You
shown on your return” is the amount on line 10 minus the amount
should also file Form 56, Notice Concerning Fiduciary Relation-
on line 8a. You may choose to have the IRS figure the penalty for
ship, when you first begin those duties for the individual.
you. If you owe a penalty, the IRS will send you a bill. However, if
Child's return. If your child cannot sign his or her return, either
you want to figure the penalty yourself on Form 2210, you must
parent can sign the child's name in the space provided. Then,
file Form 1040A or 1040 to do so.
add “By (your signature), parent for minor child.”
Daytime phone number. Providing your daytime phone num-
The penalty may be waived under certain conditions. See
ber may help speed the processing of your return. We may have
Pub. 505 for details.
questions about items on your return, such as the earned in-
Exceptions to the penalty. You won't owe the penalty if your
come credit. If you answer our questions over the phone, we
2014 tax return was for a tax year of 12 full months and either of
may be able to continue processing your return without mailing
the following applies.
you a letter. If you are filing a joint return, you can enter either
1. You had no tax shown on your 2014 return and you were a
your or your spouse's daytime phone number.
U.S. citizen or resident for all of 2014, or
Identity protection PIN. For 2015, if you received an IRS no-
2. Line 7 on your 2015 return is at least as much as the tax
tice providing you with an Identity Protection Personal Identifica-
shown on your 2014 return.
tion Number (IP PIN), enter it in the IP PIN spaces provided be-
low your daytime phone number. You must correctly enter all six
Third Party Designee
numbers of your IP PIN. If you didn't receive a notice containing
an IP PIN, leave these spaces blank.
If you want to allow your preparer, a friend, a family member, or
any other person you choose to discuss your 2015 tax return
New IP PINs are issued every year. Enter the latest
with the IRS, check the “Yes” box in the “Third Party Designee”
IP PIN you received. IP PINs for 2015 tax returns
area of your return. Also, enter the designee's name, phone
generally were sent in December 2015.
number, and any five digits the designee chooses as his or her
personal identification number (PIN).
If you are filing a joint return and both taxpayers receive an IP
PIN, only the taxpayer whose social security number (SSN) ap-
If you check the “Yes” box, you, and your spouse if filing a
pears first on the tax return should enter his or her IP PIN. How-
joint return, are authorizing the IRS to call the designee to an-
ever, if you are filing electronically, both taxpayers must enter
swer any questions that may arise during the processing of your
their IP PINs.
return. You also are authorizing the designee to:
Give the IRS any information that is missing from your re-
If you need more information, go to
Understanding-Your-CP01A-Notice. If you received an IP PIN
Call the IRS for information about the processing of your re-
but misplaced it, call 1-800-908-4490.
turn or the status of your refund or payment(s),
Paid preparer must sign your return. Generally, anyone you
Receive copies of notices or transcripts related to your re-
pay to prepare your return must sign it and include their preparer
turn, upon request, and
tax identification number (PTIN) in the space provided. The pre-
Respond to certain IRS notices about math errors, offsets,
parer must give you a copy of the return for your records.
and return preparation.
Instructions for Form 1040EZ


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