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Before You Fill In Form 1040EZ

What's New for 2009

Earned Income Credit (EIC)
You may be able to take the EIC if you earned less than $12,590 ($14,590 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 10.

Mailing Your Return
You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.

Telephone Excise Tax Credit
This credit was available only on your 2008 return. If you filed but did not request it on your 2007 return, file Form 1040X using a simplified procedure explained in its instructions to amend your 2007 return. If you were not required to file a 2009 return, see the 2008 Form 1040EZ-T.

What's New for 2009

Earned Income Credit (EIC)
You may be able to take the EIC if you earned less than $12,880 ($15,880 if married filing jointly).

The election to include nontaxable combat pay in earned income for the EIC is scheduled to expire and will not apply for 2009.

Source:irs.gov