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IRS.gov Website
Publication 17
taxmap/pub17/p17-161.htm#en_us_publink1000174225

Tax Figured by IRS(p205)

rule
If you file by April 15, 2015, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040.
If the IRS figures your tax and you paid too much, you will receive a refund. If you did not pay enough, you will receive a bill for the balance. To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later.
The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you.
taxmap/pub17/p17-161.htm#en_us_publink1000174226

When the IRS cannot figure your tax.(p205)

rule
The IRS cannot figure your tax for you if any of the following apply.
  1. You want your refund directly deposited into your checking or savings account.
  2. You want any part of your refund applied to your 2015 estimated tax.
  3. You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities.
  4. Your taxable income is $100,000 or more.
  5. You itemize deductions.
  6. You file any of the following forms.
    1. Form 2555, Foreign Earned Income.
    2. Form 2555-EZ, Foreign Earned Income Exclusion.
    3. Form 4137, Social Security and Medicare Tax on Unreported Tip Income.
    4. Form 4970, Tax on Accumulation Distribution of Trusts.
    5. Form 4972, Tax on Lump-Sum Distributions.
    6. Form 6198, At-Risk Limitations.
    7. Form 6251, Alternative Minimum Tax—Individuals.
    8. Form 8606, Nondeductible IRAs.
    9. Form 8615, Tax for Certain Children Who Have Unearned Income.
    10. Form 8814, Parents' Election To Report Child's Interest and Dividends.
    11. Form 8839, Qualified Adoption Expenses.
    12. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
    13. Form 8889, Health Savings Accounts (HSAs).
    14. Form 8919, Uncollected Social Security and Medicare Tax on Wages.
  7. You must make a shared responsibility payment.
taxmap/pub17/p17-161.htm#en_us_publink100017074

Shared responsibility payment.(p205)

rule
You must make a shared responsibility payment with your tax return unless you and each member of your family had minimum essential coverage or a coverage exemption for each month during 2014. Use the Shared Responsibility Payment Worksheet in the instructions for Form 8965 to figure your shared responsibility payment.
taxmap/pub17/p17-161.htm#en_us_publink1000174227

Filing the Return(p205)

rule
After you complete the line entries for the tax form you are filing, fill in your name and address. 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. 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. 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.
If you want to allow a friend, family member, or any other person you choose to discuss your 2014 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.
Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Attach a copy of each of your Forms W-2 to your paper return. Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4.
Mail your return to the Internal Revenue Service Center for the area where you live. A list of Service Center addresses is in the instructions for your tax return.
taxmap/pub17/p17-161.htm#en_us_publink1000174228

Form 1040EZ Line Entries(p205)

rule
Read lines 1 through 8b and fill in the lines that apply to you. Do not complete lines 9 and 10. Complete line 11. Do not complete lines 12 through 14. If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income.
taxmap/pub17/p17-161.htm#en_us_publink1000174229

Payments.(p205)

rule
Enter any federal income tax withheld on line 7. Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4.
taxmap/pub17/p17-161.htm#en_us_publink1000174230

Earned income credit.(p205)

rule
If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Enter "EIC" in the space to the left of line 8a. Enter the nontaxable combat pay you elect to include in earned income on line 8b.
If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. For details, see the Form 1040EZ Instructions.
taxmap/pub17/p17-161.htm#en_us_publink1000174231

Form 1040A Line Entries(p205)

rule
Read lines 1 through 27 and fill in 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. Skip lines 28 and 30, but complete lines 29, 31 through 35, 38, and 40 through 45 only if they apply to you. However, do not complete lines 32 and 42a if you want the IRS to figure the credits shown on those lines. Also, enter any write-in information that applies to you in the space to the left of line 46. Do not complete lines 36, 37, 39, or 47 through 51.
EIC
The IRS cannot figure your tax for you if you must include a shared responsibility payment on Form 1040A, line 38. See the instructions for Form 1040A and Form 8965.
taxmap/pub17/p17-161.htm#en_us_publink1000174232

Payments.(p205)

rule
Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 40. Enter any estimated tax payments you made on line 41.
taxmap/pub17/p17-161.htm#en_us_publink1000174233

Credit for child and dependent care expenses.(p205)

rule
If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Enter the amount of the credit on line 31. The IRS will not figure this credit.
taxmap/pub17/p17-161.htm#en_us_publink100017144

Net premium tax credit.(p205)

rule
If you can take this credit, as discussed in chapter 37, complete Form 8962, Premium Tax Credit, and attach it to your return. Enter the amount of the credit on line 45. The IRS will not figure this credit.
taxmap/pub17/p17-161.htm#en_us_publink1000174234

Credit for the elderly or the disabled.(p205)

rule
If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Enter "CFE" in the space to the left of line 32 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
taxmap/pub17/p17-161.htm#en_us_publink1000174235

Earned income credit.(p205)

rule
If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Enter "EIC" to the left of the entry space for line 42a. Enter the nontaxable combat pay you elect to include in earned income on line 42b.
If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper 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 2014.
If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. For details, see the Form 1040A Instructions.
taxmap/pub17/p17-161.htm#en_us_publink1000174236

Form 1040 Line Entries(p206)

rule
Read lines 1 through 43 and fill in the lines that apply to you. Do not complete line 44.
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.
Read lines 45 through 73. Fill in the lines that apply to you, but do not fill in lines 55, 63, and 74. Also, do not complete line 56 and lines 75 through 79. Do not fill in line 54, box "c," if you are completing Schedule R (Form 1040A or 1040), or line 66a if you want the IRS to figure the credits shown on those lines.
EIC
The IRS cannot figure your tax for you if you must include a shared responsibility payment on Form 1040, line 61. See the instructions for Form 1040 and Form 8965.
taxmap/pub17/p17-161.htm#en_us_publink1000174237

Payments.(p206)

rule
Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 64. Enter any estimated tax payments you made on line 65.
taxmap/pub17/p17-161.htm#en_us_publink1000174238

Credit for child and dependent care expenses.(p206)

rule
If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Enter the amount of the credit on line 49. The IRS will not figure this credit.
taxmap/pub17/p17-161.htm#en_us_publink100017147

Net premium tax credit.(p206)

rule
If you take this credit, as discussed in chapter 37, complete Form 8962 and attach it to your return. Enter the amount of the credit on line 69. The IRS will not figure this credit.
taxmap/pub17/p17-161.htm#en_us_publink1000174239

Credit for the elderly or the disabled.(p206)

rule
If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Enter "CFE" on the line next to line 54, check box "c," and attach Schedule R (Form 1040A or 1040) to your paper return. On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
taxmap/pub17/p17-161.htm#en_us_publink1000174240

Earned income credit.(p206)

rule
If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Enter "EIC" on the dotted line next to Form 1040, line 66a. Enter the nontaxable combat pay you elect to include in earned income on line 66b.
If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper 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 2014.
If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. For details, see the Form 1040 Instructions.