Publication 967
taxmap/pubs/p967-002.htm#en_us_publink100012926To have the IRS figure your tax, follow these steps if you are
filing Form 1040.
taxmap/pubs/p967-002.htm#en_us_publink100012927Print or type your name and address in the spaces provided.
taxmap/pubs/p967-002.htm#en_us_publink100012928Enter 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_publink100012929Read 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 and bottom 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_publink100012930Read lines 45 through 71 and complete the lines that apply to
you, but do not fill in lines 54, 60, and 72. Also, do not complete lines 55 and
73 through 77. Do not complete lines 53 (box "c", if you are completing Schedule
R) and 64a if you want the IRS to figure the credits on those lines.
taxmap/pubs/p967-002.htm#en_us_publink100012931Enter 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_publink100012932The IRS will figure the credit for the elderly or the disabled
and the earned income credit for you.
- Credit for the elderly or the disabled.
If you can take this credit, the IRS will figure it for you. Attach Schedule R
(Form 1040A or 1040), 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 2010.
taxmap/pubs/p967-002.htm#en_us_publink100012933Fill in and attach any schedules or forms asked for on the lines
you completed.
taxmap/pubs/p967-002.htm#en_us_publink100012934Attach 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_publink100012935If you want to allow a friend, family member, or any other person
you choose to discuss your 2010 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_publink100012936Sign 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_publink100012937Mail your return to the Internal Revenue Service Center for the
area where you live. A list of Service Center addresses is shown in the back of
the 1040 Instructions.