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Tax Ez

Tax ez Index A Abatement of interest and penalties, Abatement of interest and penalties. Tax ez Accidents, Deductible losses. Tax ez , Nondeductible losses. Tax ez Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Tax ez , Adjustments to Basis Amended returns, Amended return. Tax ez Appraisals, Appraisal. Tax ez , Costs of photographs and appraisals. Tax ez Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Tax ez Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Tax ez , Adjustments to Basis Replacement property, Basis of replacement property. Tax ez Business or income-producing property, Business or income-producing property. Tax ez Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Tax ez C Cars Accidents, Deductible losses. Tax ez Fair market value of, Car value. Tax ez Cash gifts, Cash gifts. Tax ez Casualty losses, Table 3. Tax ez When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Tax ez Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Tax ez Nondeductible losses, Nondeductible losses. Tax ez Progressive deterioration, Progressive deterioration. Tax ez Proof of, Casualty loss proof. Tax ez When to report, Losses. Tax ez Workbooks for listing property, Workbooks for casualties and thefts. Tax ez Clean up costs, Cost of cleaning up or making repairs. Tax ez Condemnation, Condemnations. Tax ez Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Tax ez Clean up, Cost of cleaning up or making repairs. Tax ez Incidental expenses, Related expenses. Tax ez Landscaping, Landscaping. Tax ez Photographs taken after loss, Costs of photographs and appraisals. Tax ez Protection, Cost of protection. Tax ez Repair, Cost of cleaning up or making repairs. Tax ez Replacement, Replacement cost. Tax ez D Death of taxpayer Postponement of gain, Death of a taxpayer. Tax ez Deductible losses, Deductible losses. Tax ez Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Tax ez , Table 3. Tax ez When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Tax ez Reporting Loss on Deposits When to report, Loss on deposits. Tax ez Disaster area losses, Lessee's loss. Tax ez Claiming on amended return, Claiming a disaster loss on an amended return. Tax ez Federal loan canceled, Federal loan canceled. Tax ez Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Tax ez , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Tax ez Form 1040X, How to report the loss on Form 1040X. Tax ez Home made unsafe, Home made unsafe by disaster. Tax ez How to deduct loss in preceding year, How to deduct your loss in the preceding year. Tax ez Inventory, Disaster loss to inventory. Tax ez Main home rules, Main home in disaster area. Tax ez , Gains. Tax ez Qualified disaster mitigation payments, Qualified disaster mitigation payments. Tax ez Qualified disaster relief payments, Qualified disaster relief payments. Tax ez Records to keep, Records. Tax ez Tax deadlines postponed, Covered disaster area. Tax ez When to deduct, When to deduct the loss. Tax ez Table 3, Table 3. Tax ez When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Tax ez Disaster relief grants, Disaster relief. Tax ez Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Tax ez F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Tax ez Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Tax ez Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Tax ez , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Tax ez Figuring loss, Theft loss proof. Tax ez , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Tax ez Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Tax ez Form 1040, Schedule D, Personal-use property. Tax ez Form 1040X Disaster area losses, How to report the loss on Form 1040X. Tax ez Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Tax ez Free tax services, Free help with your tax return. Tax ez G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Tax ez Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Tax ez H Help (see Tax help) I Incidental expenses, Related expenses. Tax ez Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Tax ez Interest abatement, Abatement of interest and penalties. Tax ez Inventory losses, Loss of inventory. Tax ez Disaster area losses, Disaster loss to inventory. Tax ez L Landscaping, Landscaping. Tax ez Leased property, Leased property. Tax ez When to report, Lessee's loss. Tax ez Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Tax ez Records of, Theft loss proof. Tax ez Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Tax ez (Table 3), Table 3. Tax ez When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Tax ez , Married taxpayers. Tax ez Mislaid or lost property, Mislaid or lost property. Tax ez Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Tax ez Nondeductible losses, Nondeductible losses. Tax ez P Payments for living expenses, Insurance payments for living expenses. Tax ez Penalty abatement, Abatement of interest and penalties. Tax ez Personal property Loss deduction, figuring of, Personal property. Tax ez Personal-use property Reporting gains and losses, Personal-use property. Tax ez Personal-use real property, Exception for personal-use real property. Tax ez Photographs Documentation of loss, Costs of photographs and appraisals. Tax ez Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Tax ez Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Tax ez Changing mind, Changing your mind. Tax ez Replacement property acquired after return filed, Replacement property acquired after return filed. Tax ez Replacement property acquired before return filed, Replacement property acquired before return filed. Tax ez Required statement, Required statement. Tax ez Substituting replacement property, Substituting replacement property. Tax ez Three-year limit, Three-year limit. Tax ez Proof of loss, Proof of Loss Protection costs, Cost of protection. Tax ez Publications (see Tax help) R Records of loss, Theft loss proof. Tax ez Recovered stolen property, Recovered stolen property. Tax ez Reimbursements Cash gifts, Cash gifts. Tax ez Disaster relief, Disaster relief. Tax ez Employer's emergency disaster fund, Employer's emergency disaster fund. Tax ez Failure to file a claim, Failure to file a claim for reimbursement. Tax ez Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Tax ez Related person, replacement property bought from, Buying replacement property from a related person. Tax ez Repair costs, Cost of cleaning up or making repairs. Tax ez Replacement cost, Replacement cost. Tax ez Replacement period, Replacement Period Extension of, Extension. Tax ez Replacement property, Replacement Property Advance payment, Advance payment. Tax ez Basis adjustment to corporation's property, Basis adjustment to corporation's property. Tax ez Basis of, Basis of replacement property. Tax ez Main home, Main home replaced. Tax ez In disaster area, Main home in disaster area. Tax ez Postponement of gain, Replacement property acquired before return filed. Tax ez Reporting gains and losses, Reporting a gain. Tax ez , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Tax ez Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Tax ez Table 1, Table 1. Tax ez Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Tax ez Personal-use property, Personal-use property. Tax ez Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Tax ez State disaster relief grants for businesses, State disaster relief grants for businesses. Tax ez Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Tax ez Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Tax ez When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Tax ez Mislaid or lost property, Mislaid or lost property. Tax ez Proof of, Theft loss proof. Tax ez When to deduct (Table 3), Table 3. Tax ez When To Deduct a Casualty or Theft Loss When to report, Losses. Tax ez Workbooks for listing property, Workbooks for casualties and thefts. Tax ez Timber loss, Timber loss. Tax ez W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Tax ez Prev  Up     Home   More Online Publications
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The Tax Ez

Tax ez 30. Tax ez   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Tax ez This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Tax ez Figuring Your Tax Your income tax is based on your taxable income. Tax ez After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Tax ez The result is your total tax. Tax ez Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Tax ez This section provides a general outline of how to figure your tax. Tax ez You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Tax ez If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Tax ez Tax. Tax ez   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Tax ez However, there are special methods if your income includes any of the following items. Tax ez A net capital gain. Tax ez (See chapter 16. Tax ez ) Qualified dividends taxed at the same rates as a net capital gain. Tax ez (See chapters 8 and 16. Tax ez ) Lump-sum distributions. Tax ez (See chapter 10. Tax ez ) Farming or fishing income. Tax ez (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Tax ez ) Unearned income over $2,000 for certain children. Tax ez (See chapter 31. Tax ez ) Parents' election to report child's interest and dividends. Tax ez (See chapter 31. Tax ez ) Foreign earned income exclusion or the housing exclusion. Tax ez (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Tax ez ) Credits. Tax ez   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Tax ez Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Tax ez The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Tax ez CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Tax ez See Payments , later. Tax ez   There are other credits that are not discussed in this publication. Tax ez These include the following credits. Tax ez General business credit, which is made up of several separate business-related credits. Tax ez These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Tax ez Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Tax ez See Form 8835, Part II. Tax ez Work opportunity credit. Tax ez See Form 5884. Tax ez Credit for employer social security and Medicare taxes paid on certain employee tips. Tax ez See Form 8846. Tax ez Other taxes. Tax ez   After you subtract your tax credits, determine whether there are any other taxes you must pay. Tax ez This chapter does not explain these other taxes. Tax ez You can find that information in other chapters of this publication and your form instructions. Tax ez See the following table for other taxes you may need to add to your income tax. Tax ez OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Tax ez   There are other taxes that are not discussed in this publication. Tax ez These include the following items. Tax ez Self-employment tax. Tax ez You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Tax ez Your net earnings from self-employment from other than church employee income were $400 or more. Tax ez The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Tax ez If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Tax ez Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Tax ez You had church employee income of $108. Tax ez 28 or more. Tax ez Additional Medicare Tax. Tax ez Beginning in 2013, you may be subject to a 0. Tax ez 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Tax ez For more information, see the Instructions for Form 1040, line 60 and Form 8959. Tax ez Net Investment Income Tax (NIIT). Tax ez Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax ez NIIT is a 3. Tax ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Tax ez For more information, see the Instructions for Form 1040, line 60 and Form 8960. Tax ez Recapture taxes. Tax ez You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Tax ez For more information, see the instructions for Form 1040, line 60. Tax ez Section 72(m)(5) excess benefits tax. Tax ez If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Tax ez See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Tax ez Uncollected social security and Medicare tax on group-term life insurance. Tax ez If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Tax ez The amount should be shown in box 12 of your Form W-2 with codes M and N. Tax ez Tax on golden parachute payments. Tax ez This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Tax ez The amount should be shown in box 12 of your Form W-2 with code K. Tax ez See the instructions for Form 1040, line 60. Tax ez Tax on accumulation distribution of trusts. Tax ez This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Tax ez See Form 4970 and its instructions. Tax ez Additional tax on HSAs or MSAs. Tax ez If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Tax ez See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Tax ez Additional tax on Coverdell ESAs. Tax ez This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Tax ez See Publication 970, Tax Benefits for Education, and Form 5329. Tax ez Additional tax on qualified tuition programs. Tax ez This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Tax ez See Publication 970 and Form 5329. Tax ez Excise tax on insider stock compensation from an expatriated corporation. Tax ez You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Tax ez For more information, see the instructions for Form 1040, line 60. Tax ez Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Tax ez This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Tax ez For more information, see the instructions for Form 1040, line 60. Tax ez Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Tax ez For more information, see the instructions for Form 1040, line 60. Tax ez Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Tax ez For more information, see the instructions for Form 1040, line 60. Tax ez Repayment of first-time homebuyer credit. Tax ez For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Tax ez Also see the instructions for Form 1040, line 59b. Tax ez Payments. Tax ez   After you determine your total tax, figure the total payments you have already made for the year. Tax ez Include credits that are treated as payments. Tax ez This chapter does not explain these payments and credits. Tax ez You can find that information in other chapters of this publication and your form instructions. Tax ez See the following table for amounts you can include in your total payments. Tax ez PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Tax ez This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Tax ez It is claimed on Form 1040, line 70. Tax ez See Form 4136, Credit for Federal Tax Paid on Fuels. Tax ez Refund or balance due. Tax ez   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Tax ez If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Tax ez S. Tax ez savings bonds instead of receiving a paper check. Tax ez Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Tax ez The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Tax ez Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Tax ez You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Tax ez See Form 6251, Alternative Minimum Tax — Individuals. Tax ez Adjustments and tax preference items. Tax ez   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Tax ez More information. Tax ez   For more information about the AMT, see the instructions for Form 6251. Tax ez Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Tax ez If the IRS figures your tax and you paid too much, you will receive a refund. Tax ez If you did not pay enough, you will receive a bill for the balance. Tax ez To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Tax ez The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Tax ez When the IRS cannot figure your tax. Tax ez   The IRS cannot figure your tax for you if any of the following apply. Tax ez You want your refund directly deposited into your accounts. Tax ez You want any part of your refund applied to your 2014 estimated tax. Tax ez You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Tax ez Your taxable income is $100,000 or more. Tax ez You itemize deductions. Tax ez You file any of the following forms. Tax ez Form 2555, Foreign Earned Income. Tax ez Form 2555-EZ, Foreign Earned Income Exclusion. Tax ez Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Tax ez Form 4970, Tax on Accumulation Distribution of Trusts. Tax ez Form 4972, Tax on Lump-Sum Distributions. Tax ez Form 6198, At-Risk Limitations. Tax ez Form 6251, Alternative Minimum Tax—Individuals. Tax ez Form 8606, Nondeductible IRAs. Tax ez Form 8615, Tax for Certain Children Who Have Unearned Income. Tax ez Form 8814, Parents' Election To Report Child's Interest and Dividends. Tax ez Form 8839, Qualified Adoption Expenses. Tax ez Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Tax ez Form 8889, Health Savings Accounts (HSAs). Tax ez Form 8919, Uncollected Social Security and Medicare Tax on Wages. Tax ez Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Tax ez Enter your social security number in the space provided. Tax ez If you are married, enter the social security numbers of you and your spouse even if you file separately. Tax ez Sign and date your return and enter your occupation(s). Tax ez If you are filing a joint return, both you and your spouse must sign it. Tax ez Enter your daytime phone number in the space provided. Tax ez This may help speed the processing of your return if we have a question that can be answered over the phone. Tax ez If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Tax ez If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Tax ez Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Tax ez If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Tax ez Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Tax ez Attach a copy of each of your Forms W-2 to your paper return. Tax ez Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Tax ez Mail your return to the Internal Revenue Service Center for the area where you live. Tax ez A list of Service Center addresses is in the instructions for your tax return. Tax ez Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Tax ez Do not complete lines 9 through 12. Tax ez If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Tax ez Payments. Tax ez   Enter any federal income tax withheld on line 7. Tax ez Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Tax ez Earned income credit. Tax ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Tax ez Enter “EIC” in the space to the left of line 8a. Tax ez Enter the nontaxable combat pay you elect to include in earned income on line 8b. Tax ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Tax ez For details, see the Form 1040EZ Instructions. Tax ez Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Tax ez If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Tax ez Do not complete line 28. Tax ez Complete lines 29 through 33 and 36 through 40 if they apply to you. Tax ez However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Tax ez Also, enter any write-in information that applies to you in the space to the left of line 41. Tax ez Do not complete lines 34, 35, and 42 through 46. Tax ez Payments. Tax ez   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Tax ez Enter any estimated tax payments you made on line 37. Tax ez Credit for child and dependent care expenses. Tax ez   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Tax ez Enter the amount of the credit on line 29. Tax ez The IRS will not figure this credit. Tax ez Credit for the elderly or the disabled. Tax ez   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Tax ez Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Tax ez On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Tax ez Complete Part II and Part III, lines 11 and 13, if they apply. Tax ez Earned income credit. Tax ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Tax ez Enter “EIC” to the left of the entry space for line 38a. Tax ez Enter the nontaxable combat pay you elect to include in earned income on line 38b. Tax ez    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Tax ez If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Tax ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Tax ez For details, see the Form 1040A Instructions. Tax ez Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Tax ez Do not complete line 44. Tax ez If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Tax ez Read lines 45 through 71. Tax ez Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Tax ez Also, do not complete line 55 and lines 73 through 77. Tax ez Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Tax ez Payments. Tax ez   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Tax ez Enter any estimated tax payments you made on line 63. Tax ez Credit for child and dependent care expenses. Tax ez   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Tax ez Enter the amount of the credit on line 48. Tax ez The IRS will not figure this credit. Tax ez Credit for the elderly or the disabled. Tax ez   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Tax ez Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Tax ez On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Tax ez Complete Part II and Part III, lines 11 and 13, if they apply. Tax ez Earned income credit. Tax ez   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Tax ez Enter “EIC” on the dotted line next to Form 1040, line 64a. Tax ez Enter the nontaxable combat pay you elect to include in earned income on line 64b. Tax ez   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Tax ez If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Tax ez   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Tax ez For details, see the Form 1040 Instructions. Tax ez Prev  Up  Next   Home   More Online Publications