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previous pagePrevious Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - 1040EZ
next pageNext Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - What's New for 2009
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040ez-001.htm#TXMP57bbf961

Helpful Hints(p4)


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Filing status.(p4)

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We want you to use the proper filing status as you go through the instructions and tables. You can file as Single or Married filing jointly.
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Icons.(p4)

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We use icons throughout the booklet to draw your attention to special information. Here are some key icons:
icon IRS e-file. This alerts you to the many electronic benefits, particularly tax filing, available to you at www.irs.gov.
tip Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information.
caution Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct entries.
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Writing in information.(p4)

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Sometimes we will ask you to make an entry in the space to the left of line . . . The following examples (using line 1) will help you make the proper entry:  
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Income Text DescriptionIncome   
 
 
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Section 1—Before You Begin(p4)


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What's New for 2008(p4)


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Economic Stimulus Payment(p4)


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Any economic stimulus payment you received is not taxable for federal income tax purposes but reduces your recovery rebate credit.
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Recovery Rebate Credit(p4)


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This credit is figured like last year's economic stimulus payment, except that the amounts are based on tax year 2008 instead of tax year 2007. The maximum credit is $600 ($1,200 if married filing jointly). See the instructions for line 9 on page 17.
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Withdrawal of Economic Stimulus Payment From Certain Accounts(p4)


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If your economic stimulus payment was directly deposited to a tax-favored account and you withdraw the payment by the due date of your return (including extensions), the amount withdrawn will not be taxed and no additional tax or penalty will apply. For a Coverdell education savings account, the withdrawal can be made by the later of the above date or June 1, 2009.
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Earned Income Credit (EIC)(p4)


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You may be able to take the EIC if you earned less than $12,880 ($15,880 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 12.
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Tax Relief for Kansas Disaster Area(p4)


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Temporary tax relief was enacted as a result of May 4, 2007, storms and tornadoes affecting the Kansas disaster area. For more details on the tax benefits provided by this relief, see Pub. 4492-A.
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Tax Relief for Midwestern Disaster Areas.(p4)


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Temporary tax relief was enacted as a result of severe storms, tornadoes, or flooding affecting Midwestern disaster areas after May 19, 2008, and before August 1, 2008. For more details on the tax benefits provided by this relief, see Pub. 4492-B.
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Mailing Your Return(p4)


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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.
previous pagePrevious Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - 1040EZ
next pageNext Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - What's New for 2009
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions