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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-002.htm#TXMP3f3f5217

What's New for 2010(p4)

rule
taxmap/instr/i1040ez-002.htm#TXMP1edd0602
Due date of return.(p4)
rule
File Form 1040EZ by April 18, 2011. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.
taxmap/instr/i1040ez-002.htm#TXMP18657818
Earned income credit (EIC).(p4)
rule
You may be able to take the EIC if you earned less than $13,460 ($18,470 if married filing jointly). See the instructions for lines 9a and 9b that begin on page 13.
taxmap/instr/i1040ez-002.htm#TXMP2e917fbe
Expired tax benefits.(p4)
rule
The following tax benefits have expired.
taxmap/instr/i1040ez-002.htm#TXMP73f380bd
Repayment of first-time homebuyer credit.(p4)
rule
If you claimed the first-time homebuyer credit for a home you bought in 2008, you generally must begin repaying it on your 2010 return. In addition, you generally must repay any credit you claimed for 2008 or 2009 if you sold your home in 2010 or the home stopped being your main home in 2010. See Form 5405 for details. If you have to file Form 5405, you must file Form 1040. You cannot file Form 1040EZ.
taxmap/instr/i1040ez-002.htm#TXMP22c07fc6
Disclosure of information by paid preparers.(p4)
rule
If you use a paid preparer to file your return, the preparer is allowed, in some cases, to disclose certain information from your return, such as your name and address, to certain other parties, such as the preparer’s professional liability insurance company or the publisher of a tax newsletter. For details, see Revenue Rulings 2010-4 and 2010-5. You can find Revenue Ruling 2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-4_IRB/ar08.html. You can find Revenue Ruling 2010-5 on page 312 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-4_IRB/ar09.html.
taxmap/instr/i1040ez-002.htm#TXMP7064b79b
Preparer e-file mandate.(p4)
rule
A new law requires some paid preparers to e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you.
taxmap/instr/i1040ez-002.htm#TXMP2c78dd14
Mailing your return.(p4)
rule
If you are filing a paper return, you may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. See Where Do You File? on the last page.