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1040EZ - Additional Material

Where Do You File? If an envelope came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the address shown below that applies to you. If you want to use a private delivery service, see page 6. Envelopes without enough postage will be returned to you by the post office.
THEN use this address if you:
IF you live in...Are not enclosing a check or

money order...
Are enclosing a check or

money order...
Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia Department of the Treasury

Internal Revenue Service Center

Atlanta, GA 39901-0014
Department of the Treasury

Internal Revenue Service Center

Atlanta, GA 39901-0114
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont Department of the Treasury

Internal Revenue Service Center

Andover, MA 05501-0014
Department of the Treasury

Internal Revenue Service Center

Andover, MA 05501-0114
Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia Department of the Treasury

Internal Revenue Service Center

Kansas City, MO 64999-0014
Department of the Treasury

Internal Revenue Service Center

Kansas City, MO 64999-0114
Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0014
Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0114
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming Department of the Treasury

Internal Revenue Service Center

Fresno, CA 93888-0014
Department of the Treasury

Internal Revenue Service Center

Fresno, CA 93888-0114
American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country; U.S. citizens and those filing Form 2555, 2555-EZ, or Form 4563 Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0215 USA
Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0215 USA

Avoid Common Mistakes When Filing 1040EZ

How to avoid common mistakes. Mistakes can delay your refund or result in notices being sent to you.

  1. Be sure to enter the correct social security number for you and your spouse if married in the space provided on Form 1040EZ. Check that your name and SSN agree with your social security card.
  2. Use the amount from line 6 to find your tax in the tax table. Be sure you enter the correct tax on line 10.

  3. If you think you can take the earned income credit, read the instructions for lines 8a and 8b that begin on page 10 to make sure you qualify. If you do, make sure you use the correct column of the EIC Table for your filing status.

  4. Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total payments, and your refund or amount you owe.

  5. Check one or both boxes on line 5 if you (or your spouse) can be claimed as a dependent on someone's (such as your parents') 2008 return. Check the box even if that person chooses not to claim you (or your spouse). If no one can claim you (or your spouse) as a dependent, do not check any of the boxes.

  6. Enter an amount on line 5. If you check any of the boxes, use the worksheet on the back of Form 1040EZ to figure the amount to enter. If you do not check any of the boxes, enter $8,750 if single; $17,500 if married filing jointly.

  7. Remember to sign and date Form 1040EZ and enter your occupation(s).

  8. If you got a peel-off label, make sure it shows the correct name(s) and address. If not, enter the correct information. If you did not get a label, enter your name and address in the spaces provided on Form 1040EZ.

  9. Attach your Form(s) W-2 to the left margin of Form 1040EZ.

  10. If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 12 on page 16 for details.

Line Instructions for Form 1040EZ

Introduction
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.

Name and Address

Use the Peel-Off Label
Using your peel-off name and address label on the back of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.

Address Change
If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 27 for details. If you received a peel-off label, cross out your former name and print your new name.

What if You Do Not Have a Label?
Print the information in the spaces provided. If you filed a joint return for 2006 and you are filing a joint return for 2008 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2006 return.

P.O. Box
Enter your P.O. box number only if your post office does not deliver mail to your home.

Foreign Address
Print the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Social Security Number (SSN)
An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 27 for more details.

IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

n ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident alien spouse. If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN.

Choose the Simplest Federal Tax Form for Your Needs

Federal 1040EZ You may qualify to use Form 1040EZ, the simplest form, if:

  • Your taxable income is below $100,000
  • Your filing status is Single or Married Filing Jointly
  • You (and spouse) are under age 65 and not blind
  • You are not claiming any dependents
  • Your interest income is $1,500 or less


  • 1040A You may be able to use Form 1040A if:

  • Your taxable income is below $100,000

  • You have capital gain distributions

  • You claim certain tax credits

  • You claim deductions for IRA contributions, student loan interest, educator expenses or higher education tuition and fees



  • 1040 If you cannot use either a 1040EZ or 1040A, you probably need to use Form 1040. You must file form 1040 if:

  • Your taxable income is $100,000 or more

  • You claim itemized deductions

  • You are reporting self-employment income
  • You are reporting income from sale of property


  • Source : irs.gov

    Form 1040ez - For Free Simple Tax Return

    Last year, 53 million taxpayers filed their taxes online. That includes millions who were eligible to use form 1040EZ. If you're wondering whether you can go this really simple route, all you have to do is to meet two criteria. You must be single or married with no dependents, and your income on line 6 must not exceed $50,000.

    The main advantage to filing the 1040EZ is, of course, how incredibly simple it is and how much time you can save. When you file your taxes online, prices are generally related to how complex the form is. This means that the EZ is often the least expensive way to go.

    One thing you cannot do with the simplest form is to claim any dependents or education deductions. Neither can you claim any retirement savings credits. You can only use the form if you had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends. Some tips can make you ineligible to use this form. You should definitely check with your online tax filing authority to determine if you can use the 1040EZ.

    If you can use the form 1040EZ, you'll be in for a pleasant surprise at how little time it will take and how reasonable the cost will be. One of the best features of filing online is that, if you have a refund coming, you will be able to elect the direct deposit option. This will allow you to get your refund within just a few days rather than having to wait for weeks just to find out if the IRS got your return.

    Do You Need to File a Federal 1040 EZ Income Tax Return?

    Many people will file a 2008 Federal income tax return even though the income on the return was below the filing requirement. The questions below will help you determine if you need to file a Federal Income Tax return or if you need to stop your withholding so you will not have to file an unnecessary return in the future.

    The Internal Revenue Service is providing this information as a part of our customer service and outreach efforts to Reduce Taxpayer Burden and Processing Costs. Changing your withholding and/or not filing Unnecessary Returns will save both you and the government time and money.

    Even if you do not have to file a return, you should file one to get a refund of any Federal Income Tax withheld.

    To determine if you need to file a Federal Income Tax return for 2008 answer the following questions:

    Occasionally, individuals have one-time or infrequent financial transactions that may require them to file a Federal Income Tax return. Do any of the following examples apply to you?

    • Did you have Federal taxes withheld from your pension and wages for this tax year and wish to get a refund back?
    • Are you entitled to the Earned Income Tax Credit or did you receive Advance Earned Income Credit for this tax year?
    • Were you self-employed with earnings of more than $400.00?
    • Did you sell your home?
    • Will you owe any special tax on a qualified retirement plan (including an individual retirement account (IRA) or medical savings account (MSA)? You may owe tax if you:
      • Received an early distribution from a qualified plan
      • Made excess contributions to your IRA or MSA
      • Were born before July 1, 1936, and you did not take the minimum required distribution from your qualified retirement plan.
      • Received a distribution in the excess of $160,000 from a qualified retirement plan.
    • Will you owe social security and Medicare tax on tips you did not report to your employer?
    • Will you owe uncollected social security and Medicare or Railroad retirement (RRTA) tax on tips you reported to your employer?
    • Will you be subject to Alternative Minimum Tax (AMT)? (The tax law gives special treatment to some kinds of income and allows special deductions and credit for some kinds of expenses.)
    • Will you owe recapture tax?
    • Are you a church employee with income in wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security or Medicare taxes?
    Sources:IRS.Gov

    What's New for 2008 Form 1040EZ?

    The Federal 1040EZ form has been around for quite a while and each year the form is available to help people file their taxes it does change somewhat from year to year. The form 1040EZ does have some new directions for 2006 and the following information will be very helpful for those filing their 1040 EZ.

    This tax form is specifically for those people who don’t need to file the typical tax return, but do need to file their taxes. The 1040 EZ is a lot shorter and easier to understand. In fact, it is so easy that anyone can fill it out. It is important, however to read the instructions and understand what is required each year. For the year 2006 individuals who file the 1040EZ may request their refund by telephone. Individuals who are eligible to file this form may order the form by phone, on the Internet at IRS.gov, and at several other locations as well.

    Individuals who are eligible to file the 1040EZ may file electronically, which is what the IRS encourages people who qualify to file this way to do. The Free File program is available to these individuals so they can file their taxes without having to pay a fee. The Free File program is new for the 2006 tax year and it is believed that there may be as many as 10 million taxpayers who qualify to file this form who are typically required to file their taxes. Actual amounts may be requested by attaching form 8913 or the standard amount may be requested by taxpayers.

    These new elements of the 1040EZ for 2006 are important for taxpayers to know so they can file their taxes appropriately and do so correctly. Avoiding mistakes means a quicker refund and a quicker and easier experience when it comes to filing taxes. If you are wondering whether or not you qualify for the 1040EX then go ahead and check out the directions to see if you qualify.

    You can quickly read over the instructions and determine if the 1040EZ. If you do qualify then you can fill out the form, file it, and receive your refund if you are to receive one fast and easy.

    Free Federal Tax Return forms

    According to federal laws governing taxation, any person, receiving an income in one form or the other, need to pay income taxes to the government annually. But, the job of preparing tax returns, the calculations and the many tax forms involved, constitute one of the harrowing experiences being an honest tax payer. To make matters worse, the complexity of calculations increases with the income. That is, more the income, more complex will be associated tax calculations and also the number of tax forms involved. This article focuses on the last of the facts mentioned, the tax forms, especially 1040ez, 1040a, and 1040.

    The first step in the run-up to tax return submission is selecting the right form. The basic of the tax forms is the 1040 ? also 1040ez and 1040a ? which has to be appropriately filled by every person filing tax returns in any case. It is meant for all kinds of income, over $100,000 annually, and also for itemizing deductions when not opting for standard deductions. 1040ez, again a basic tax form, on the other hand is meant for people who are single or when married, jointly. The conditions governing the 1040ez Tax Form are, the tax payees must not have any dependents, not blind, age less than 65, and have an annual earned income (taxable) less than $100,000 with an earned interest not more than $1,500, and have non-itemized deductions. Finally, the form 1040a is for those who have

    Author Resource:- The main reason for the stress in filling in these tax return forms is the numerous exemptions and deductions that have to be taken into consideration.
    Great news that there is TurboTax Software to help You with this process.

    Who Can Use Form 1040EZ?

    You can use Form 1040EZ if all of the following apply.

    • Your filing status is single or married filing jointly (see below). If you were a nonresident alien at any time in 2008, see Nonresident aliens below.

    • You do not claim any dependents.

    • You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 (see page 30).

    • The only tax credit you can claim is the earned income credit. Use TeleTax topics 601-602, 607-608, and 610 (see page 30).

    • You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2008. If you were born on January 1, 1943, you are considered to be age 65 at the end of 2008 and cannot use Form 1040EZ.

    • Your taxable income (line 6 of Form 1040EZ) is less than $100,000.

    • You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.

    • You did not receive any advance earned income credit payments.

    • You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756 (see page 30).

    • You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.

    • You do not owe any alternative minimum tax.

    If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 (see page 30) to find out which form to use.

    Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. Use TeleTax topic 610 (see page 30). Also, you can itemize deductions only on Form 1040. It would benefit you to itemize deductions if they total more than your standard deduction, which is $5,350 for most single people and $10,700 for most married people filing a joint return. Use TeleTax topic 501 (see page 30). But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount entered on line E of the worksheet on page 2 of Form 1040EZ.

    Nonresident aliens. If you were a nonresident alien at any time in 2008, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

    Single

    You can use this filing status if any of the following was true on December 31, 2008.

    • You were never married.

    • You were legally separated, according to your state law, under a decree of divorce or separate maintenance.

    • You were widowed before January 1, 2008, and did not remarry in 2009.

    Married Filing Jointly

    You can use this filing status if any of the following apply.

    • You were married at the end of 2008, even if you did not live with your spouse at the end of 2008.

    • Your spouse died in 2008 and you did not remarry in 2009.

    • You were married at the end of 2008, and your spouse died in 2009 before filing a 2008 return.

    For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

    Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 27.

    Chart A—For Most People

    IF your filing status is . . . THEN file a return if your gross income* was at least . . .
    Single $8,750
    Married filing jointly** $17,500
    *Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it).
    **If you did not live with your spouse at the end of 2008 (or on the date your spouse died) and your gross income was at least $3,400, you must file a return.

    Chart B—For Children and Other Dependents

    If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
    In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

    To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.
    You must file a return if any of the following apply.
    • Your unearned income was over $850.

    • Your earned income was over $5,350.

    • Your gross income was more than the larger of—


    • $850, or

    • Your earned income (up to $5,050) plus $300.



    Chart C—Other Situations When You Must File

    You must file a return using Form 1040A or 1040 if any of the following apply for 2008.
    • You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your
      Form W-2.

    • You owe tax from the recapture of an education credit (see Form 8863).

    • You claim a credit for excess social security and tier 1 RRTA tax withheld.

    • You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).

    You must file a return using Form 1040 if any of the following apply for 2008.
    • You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.

    • You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.

    • You had net earnings from self-employment of at least $400.

    • You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

    • You owe tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

    Source: irs.gov