To have the IRS figure your tax, follow these steps if you are filing Form 1040A.taxmap/pubs/p967-001.htm#en_us_publink100012915
Place your peel-off label on your return. If you do not have a label, print or type your name and address in the spaces provided.taxmap/pubs/p967-001.htm#en_us_publink100012916
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.taxmap/pubs/p967-001.htm#en_us_publink100012917
Read lines 1 through 27 and complete 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. The IRS will complete line 28.taxmap/pubs/p967-001.htm#en_us_publink100012918
Read lines 29 through 33, 36, and 38 through 43 and complete the lines that apply to you. But do not complete lines 30, 41a, and 43 if you want the IRS to figure the credits on those lines. Also, enter any write-in information that applies to you to the left of line 44. Do not complete lines 34, 35, 37, and 45 through 49.taxmap/pubs/p967-001.htm#en_us_publink100012919
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/pubs/p967-001.htm#en_us_publink100012920
The IRS will also figure the credit for the elderly or the disabled, the earned income credit, and the making work pay credit.
- Credit for the elderly or the disabled. If you can take this credit, the IRS will figure it for you. Attach Schedule R, Credit for the Elderly or the Disabled, to your return and enter "CFE" in the space to the left of line 30 on Form 1040A. Check the appropriate box on Schedule R, Part I, for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
- Earned income credit. If you can take this credit, the IRS will figure it for you. Enter "EIC" to the left of the entry space for line 41a. Enter the nontaxable combat pay you elect to include in earned income on line 41b. If you have a qualifying child, you must fill in Schedule EIC, Earned Income Credit, and attach it to your return. 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 2009.
- Making work pay credit. If you can take this credit, the IRS will figure it for you. Attach Schedule M, Making Work Pay and Government Retiree Credits to your return and enter "MWPC" next to line 40. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter "VA" next to line 40. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 41b, also enter "NCP" next to line 40.
Fill in and attach any schedules and forms asked for on the lines you completed.taxmap/pubs/p967-001.htm#en_us_publink100012922
Attach a copy of each of your Forms W-2 to your return. Also attach a copy of any Form 1099-R you received that has withholding tax in box 4.taxmap/pubs/p967-001.htm#en_us_publink100012923
If you want to allow a friend, family member, or any other person you choose to discuss your 2009 tax return with the IRS, check the "Yes" box in the "Third party designee" area on your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 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.taxmap/pubs/p967-001.htm#en_us_publink100012924
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 in the signature area. This may help speed the processing of your return if we have a question that can be answered over the phone. If you are filing a joint return, you may enter either your or your spouse's daytime phone number.taxmap/pubs/p967-001.htm#en_us_publink100012925
Mail your return to the Internal Revenue Service Center for the area where you live. A list of Service Center addresses is shown in your tax forms package.