If you choose, the IRS will figure your tax and certain credits on Form 1040EZ, Form 1040A, or Form 1040 if you mail your return by April 15, 1999. This applies even if you don't have to file a return, but are filing solely to claim the earned income credit. If you paid too much tax (either through withholding or estimated taxes), you will receive a refund. If you did not pay enough, you will receive a bill. If the Internal Revenue Service figures your tax, you will not be charged interest or penalty for late payment if the bill for the tax due is paid within 30 days of the date of the bill, or April 15, 1999, whichever is later. If a balance is due, make your check payable to the U.S. Treasury. If you did not pay enough tax during the year, you may be charged a penalty for underpayment of estimated tax. Select Topic 306 for more detailed information.

Fill in parts of the return and any schedules that apply. See Publication 967, The IRS Will Figure Your Tax for complete information.

If you qualify for the earned income credit or the tax credit for the elderly or the disabled, we will figure it for you. However, there are certain requirements you must meet to qualify for these credits. See Publication 596, Earned Income Credit, and Publication 524, Credit for the Elderly or the Disabled to see if you qualify. Also, you may wish to refer to Topic 601 for Earned Income Credit, or Topic 603 for Credit for the Elderly or the Disabled. Publication 967 provides details on what information you must provide us, such as which lines you must fill in and which forms you must complete and attach to your return.

Forms and publications can be downloaded from this site, or ordered by calling 1-800-829-3676.

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