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previous page Previous Page: Publication 17 - Your Federal Income Tax - Alternative Minimum Tax
next page Next Page: Publication 17 - Your Federal Income Tax - Tax on Investment Income of Certain Children
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pub17/p17-165.htm#en_us_publink100034745

Tax Figured by IRS(p206)


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Tax Figured by IRS

If you file by April 15, 2009, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040.
If the IRS figures your tax and you paid too much, you will receive a refund. If you did not pay enough, you will receive a bill for the balance. 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.
taxmap/pub17/p17-165.htm#en_us_publink100034746

When the IRS cannot figure your tax.(p207)


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When the IRS cannot figure your tax.

The IRS cannot figure your tax for you if any of the following apply.
  1. You want your refund directly deposited into your accounts.
  2. You want any part of your refund applied to your 2009 estimated tax.
  3. 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.
  4. Your taxable income is $100,000 or more.
  5. You itemize deductions.
  6. You file any of the following forms.
    1. Form 2555, Foreign Earned Income.
    2. Form 2555-EZ, Foreign Earned Income Exclusion.
    3. Form 4137, Social Security and Medicare Tax on Unreported Tip Income.
    4. Form 4970, Tax on Accumulation Distribution of Trusts.
    5. Form 4972, Tax on Lump-Sum Distributions.
    6. Form 6198, At-Risk Limitations.
    7. Form 6251, Alternative Minimum Tax—Individuals.
    8. Form 8606, Nondeductible IRAs.
    9. Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,800.
    10. Form 8814, Parents' Election To Report Child's Interest and Dividends.
    11. Form 8839, Qualified Adoption Expenses.
    12. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
    13. Form 8889, Health Savings Accounts (HSAs).
    14. Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments.
    15. Form 8919, Uncollected Social Security and Medicare Tax on Wages.
    16. Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments.
taxmap/pub17/p17-165.htm#en_us_publink100034747

Filing the Return(p207)


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After you complete the line entries for the tax form you are filing, as discussed next, attach the peel-off label. If you do not have a peel-off label, fill in your name and address. Enter your social security number in the space provided. If you are married, enter the social security numbers of you and your spouse even if you file separately. Complete the "Third Party Designee" area of the return if you would like another person to discuss your return with the IRS. Sign and date your return and enter your occupation(s). If you are filing a joint return, both you and your spouse must sign it. Enter your daytime phone number in the space provided.
Attach a copy of each of your Forms W-2 to your return. Also attach any Form 1099-R you received that has withholding tax in box 4.
Mail your return to the Internal Revenue Service Center for the area where you live. A list of Service Center addresses is shown near the end of this publication.
taxmap/pub17/p17-165.htm#en_us_publink100034748

Form 1040EZ Line Entries(p207)


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Read lines 1 through 8b and fill in the lines that apply to you. Do not complete lines 10 through 13. 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.
taxmap/pub17/p17-165.htm#en_us_publink100034749

Payments.(p207)


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previous topic occurrence Payment next topic occurrence

Enter any federal income tax withheld on line 7. Federal income tax withheld is shown on Form W-2, box 2.
taxmap/pub17/p17-165.htm#en_us_publink100034750

Earned income credit.(p207)


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previous topic occurrence Earned Income Credit next topic occurrence

If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Enter "EIC" in the space to the left of line 8a. Enter the nontaxable combat pay you elect to include in earned income on line 8b.
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. For details, see the Form 1040EZ instructions.
taxmap/pub17/p17-165.htm#en_us_publink100034751

Form 1040A Line Entries(p207)


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Read lines 1 through 27 and fill in the lines that apply to you. 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. Do not complete line 28. Complete lines 29 through 33, 36, and 38 through 42 if they apply to you. Do not fill in lines 30 and 40a if you want the IRS to figure the credits shown on those lines. Also, enter any write-in information that applies to you in the space to the left of line 43. Do not complete lines 34, 35, 37, and 44 through 48.
taxmap/pub17/p17-165.htm#en_us_publink100034752

Payments.(p207)


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previous topic occurrence Payment next topic occurrence

Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line 38. Enter any estimated tax payments you made on line 39.
taxmap/pub17/p17-165.htm#en_us_publink100034753

Credit for child and dependent care expenses.(p207)


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previous topic occurrence Child and Dependent Care Credit next topic occurrence

If you can take this credit, as discussed in chapter 32, complete Schedule 2 (Form 1040A), Child and Dependent Care Expenses for Form 1040A Filers, and attach it to your return. Enter the amount of the credit on line 29. The IRS will not figure this credit.
taxmap/pub17/p17-165.htm#en_us_publink100034754

Credit for the elderly or the disabled.(p207)


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previous topic occurrence Credit for the Elderly or the Disabled next topic occurrence

If you can take this credit, as discussed in chapter 33, attach Schedule 3 (Form 1040A), Credit for the Elderly or the Disabled for Form 1040A Filers. Enter "CFE" in the space to the left of line 30. The IRS will figure this credit for you. On Schedule 3, check the box in Part I for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
taxmap/pub17/p17-165.htm#en_us_publink100034755

Earned income credit.(p207)


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previous topic occurrence Earned Income Credit next topic occurrence

If you can take this credit, as discussed in chapter 36, the IRS will figure it for you. Enter "EIC" to the left of the entry space for line 40a. Enter the nontaxable combat pay you elect to include in earned income on line 40b. If you have a qualifying child, you must fill in Schedule EIC, Earned Income Credit, and attach it to your return.
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. For details, see the Form 1040A instructions.
taxmap/pub17/p17-165.htm#en_us_publink100034756

Form 1040 Line Entries(p207)


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Read lines 1 through 43 and fill in the lines that apply to you. Do not complete line 44.
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.
Read lines 45 through 70. Fill in the lines that apply to you, but do not fill in lines 55, 61, and 71. Also, do not complete line 56 and lines 72 through 76. Do not fill in lines 49 and 64a if you want the IRS to figure the credits shown on those lines.
Fill in any forms or schedules asked for on the lines you completed, and attach them to your return.
taxmap/pub17/p17-165.htm#en_us_publink100034757

Payments.(p207)


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previous topic occurrence Payment next topic occurrence

Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line 62. Enter any estimated tax payments you made on 
line 63.
taxmap/pub17/p17-165.htm#en_us_publink100034758

Credit for child and dependent care expenses.(p207)


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previous topic occurrence Child and Dependent Care Credit next topic occurrence

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. Enter the amount of the credit on line 47. The IRS will not figure this credit.
taxmap/pub17/p17-165.htm#en_us_publink100034759

Credit for the elderly or the disabled.(p207)


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previous topic occurrence Credit for the Elderly or the Disabled next topic occurrence

If you can take this credit, as discussed in chapter 33, attach Schedule R, Credit for the Elderly or the Disabled. Enter "CFE" on the dotted line next to Form 1040, line 49. The IRS will figure the credit for you. On Schedule R check the box in Part I for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
taxmap/pub17/p17-165.htm#en_us_publink100034760

Earned income credit.(p207)


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previous topic occurrence Earned Income Credit next topic occurrence

If you can take this credit, as discussed in chapter 36, the IRS will figure it for you. Enter "EIC" on the dotted line next to Form 1040, line 64a. Enter the nontaxable combat pay you elect to include in earned income on line 64b. If you have a qualifying child, you must fill in Schedule EIC and attach it to your return.
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. For details, see the Form 1040 instructions.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Alternative Minimum Tax
next pageNext Page: Publication 17 - Your Federal Income Tax - Tax on Investment Income of Certain Children
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication