To have the IRS figure your tax, follow these steps if you are filing Form 1040. taxmap/pubs/p967-002.htm#en_us_publink100012927
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/p967-002.htm#en_us_publink100012928
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/p967-002.htm#en_us_publink100012929
Read lines 1 through 43 and complete the lines that apply to you. 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. The IRS will complete line 44.taxmap/pubs/p967-002.htm#en_us_publink100012930
Read lines 45 through 70 and complete the lines that apply to you, but do not fill in lines 54, 60, and 71. Also, do not complete lines 55 and 72 through 76. Do not complete lines 53 (box "c", if you are completing Schedule R), 63 and 64a if you want the IRS to figure the credits on those lines.taxmap/pubs/p967-002.htm#en_us_publink100012931
Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line 61. Enter any estimated tax payments you made on line 62.taxmap/pubs/p967-002.htm#en_us_publink100012932
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, check box "c" and enter "CFE" on the line next to Form 1040, line 53. 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" on the dotted line next to 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 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 Credit and Government Retiree Credits, to your return and enter "MWPC" next to line 63. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter "VA" next to line 63. 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 64b, also enter "NCP" next to line 63.
Fill in and attach any schedules or forms asked for on the lines you completed.taxmap/pubs/p967-002.htm#en_us_publink100012934
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/p967-002.htm#en_us_publink100012935
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/p967-002.htm#en_us_publink100012936
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/p967-002.htm#en_us_publink100012937
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.