To have IRS figure your tax, follow these steps if you are filing
Form 1040.
1.
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.
2.
Enter your social security number in the spaces provided. If you
are married, enter the social security numbers of you and your spouse
even if you file separately.
3.
Read lines 1 through 39 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 40.
4.
Read lines 41 through 65 and complete the lines that apply to you,
but do not fill in the Total lines. Also, do not complete
lines 52 and 66 through 71. Do not complete lines 45 and 61a if you
want the IRS to figure the credits on those lines.
Payments.
Enter any federal income tax withheld that is shown in box 2 of
Form W-2, or the appropriate box of Form 1099, on line 59. Enter
any estimated tax payments you made on line 60.
Credits.
The IRS will also figure the credit for the elderly or the disabled
and the earned income 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
and print "CFE" on the dotted line next to line 45 of Form 1040.
Check the appropriate box in Part I of Schedule R for your filing
status and age. Complete Part II and lines 11 and 13 of Part III if
they apply.
- Earned income credit. If you can take this
credit, the IRS will figure it for you. Print "EIC" directly to
the right of line 61a. Enter the amount and type of any nontaxable
earned income on line 61b. 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 line 2 of Schedule EIC,
the credit will be reduced or disallowed unless the child was born and
died in 2001.
5.
Fill in and attach any schedules or forms asked for on the lines
you completed.
6.
Attach a copy of each of your Forms W-2 to your return. Also
attach any Form 1099-R you received that has withholding tax in
box 4.
7.
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.
8.
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.
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