If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty. taxmap/instr/i1040gi-041.htm#TXMP53c1c951
If you live outside the United States, see Pub. 54
to find out how to get help and tax products.
You can access the IRS website 24 hours a day,
7 days a week, at www.irs.gov
Go to www.irs.gov
to obtain information on:
- Online Services—Conduct business with the IRS electronically.
- Taxpayer Advocate Service—Helps taxpayers resolve problems with the IRS.
- Free File and e-file—Free federal online filing.
- Where's My Refund—Your refund status anytime from anywhere.
- Free Tax Return Preparation—Free tax assistance and preparation.
- Recent Tax Changes—Highlights on newly enacted tax law.
- Innocent Spouses—Tax information for innocent spouses.
- Disaster Tax Relief—Tax relief provisions for disaster situations.
- Identity Theft and Your Tax Records—Safeguard your identity and tax records.
- Online Payment Agreement (OPA) Application—Online agreements.
- Applying for Offers in Compromise—Information on offers in compromise.
Forms and Publications
or go to www.irs.gov/formspubs
- View or download current and previous year tax products.
- Order current year tax products online.
The Forms and Publications page provides links to access and acquire both electronic and print media. Additionally, the
function provides basic and advanced search capabilities for published products available on www.irs.gov
To order tax products delivered by mail, go to www.irs.gov/formspubs
- For current year products, click on
Forms and publications by U.S. mail.
- For a tax booklet of forms and instructions, click on
- For tax products on a DVD, click on
Tax products on DVD (Pub. 1796). See DVD on this page.
To get information, forms, and publications in Spanish, click
in the upper right corner of www.irs.gov
Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.taxmap/instr/i1040gi-041.htm#TXMP6b42e733
Call 1-800-829-4477. See pages 93 and 94 for topic numbers and details.taxmap/instr/i1040gi-041.htm#TXMP2cdcc4c1
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax products available to photocopy or print from a DVD.
You can order forms, instructions, and publications by completing the order blank on page 99. You should receive your order within 10 days after we receive your request.
Buy IRS Publication 1796 (IRS Tax Products DVD) for $30. Price is subject to change. There may be a handling fee. The DVD includes current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and email technical support. The DVD is released twice during the year. The first release will ship early January 2010 and the final release will ship early March 2010.
Buy the DVD from:taxmap/instr/i1040gi-041.htm#TXMP03acf18c
Buy the DVD from:
Other ways to get help.
- NTIS at 1-877-233-6767
- GPO at 1-866-512-1800
See page 92 for information.
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires filers and paid preparers to provide their social security number or other identifying number. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.taxmap/instr/i1040gi-041.htm#TXMP1c65e814
We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at *email@example.com.
(The asterisk must be included in the address.) Enter
on the subject line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.
The table below shows burden estimates as of October 2009 for taxpayers filing a 2009 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and do not necessarily reflect a
typical case. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 17.3 hours, with an average cost of $225 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. Taxpayers filing Form 1040 are expected to have an average burden of about 21.4 hours, with taxpayers filing Form 1040A or Form 1040EZ averaging about 8.0 hours. Within each of these estimates there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the tax situation of the taxpayer, the type of professional preparer, and the geographic area.
If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms
on page 97.
Estimated Average Taxpayer Burden for Individuals by Activity
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:
| || ||Average Time Burden (Hours)|
|Primary Form Filed or|
Type of Taxpayer
|Primary forms filed|| || || || || || || || |
| ||1040A & 1040EZ||30||8.0||2.7||0.8||2.3||0.8||1.3||96|
|Type of taxpayer|| || || || || || || || |
|* You are considered a "business" filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a "nonbusiness" filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.|
The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.taxmap/instr/i1040gi-041.htm#TXMP61b770c3
Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.
Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.
Do not send your tax return to the address shown on this page. Instead, see the back cover.taxmap/instr/i1040gi-041.htm#TXMP33e3727d
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal Government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receiving the President's proposal, the Congress reviews it and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and the surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.
In fiscal year 2008 (which began on October 1, 2007, and ended on September 30, 2008), federal income was $2.524 trillion and outlays were $2.983 trillion, leaving a deficit of $459 billion.taxmap/instr/i1040gi-041.htm#TXMP2a117473
The percentages on this page exclude undistributed offsetting receipts, which were $86 billion in fiscal year 2008. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
- Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
- National defense, veterans, and foreign affairs: About 20% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
- Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
- Social programs: About 14% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.