Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Ez Forms Tax Return

H&r Blocks990 Ez FormFree Turbotax For MilitaryE File Taxes FreeTax Forms EzIncome Tax Form 1040Free Taxact 2011Where Can I File My State Taxes Online For FreeHow To File A Amended Tax Return For 2010Irs Gov FreefilefillableformsWww Ir GovState Tax Preparation1040ez Forms 2013Amend Taxes OnlineHow To File My 2011 Taxes Online For FreeFree Tax E FileIrs Amended Tax Form2010 1040 FormHow To File A Amended Tax Return For 2011Www.state Tax FormsHow To Revise Tax ReturnFile State Taxes Free OnlineFree Tax PrepHow To File An Amended ReturnH & R Block Online Taxes2008 Turbotax2011 1040ez Tax FormIrs E File 2012Electronically File 2010 TaxesH And R Block FreeH R Block TaxHow Do I File An Amended ReturnState Taxes Online For FreeWww.taxact.comFree 2013 Federal & State Tax Preparation On LineIrs E FileHow To Amend A Federal Tax Return1040 Ez FormAmend A Federal Tax ReturnState Free Tax Return

1040 Ez Forms Tax Return

1040 ez forms tax return 16. 1040 ez forms tax return   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 1040 ez forms tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040 ez forms tax return Free help with your tax return. 1040 ez forms tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040 ez forms tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040 ez forms tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040 ez forms tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez forms tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040 ez forms tax return To find the nearest VITA or TCE site, visit IRS. 1040 ez forms tax return gov or call 1-800-906-9887. 1040 ez forms tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez forms tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez forms tax return aarp. 1040 ez forms tax return org/money/taxaide or call 1-888-227-7669. 1040 ez forms tax return   For more information on these programs, go to IRS. 1040 ez forms tax return gov and enter “VITA” in the search box. 1040 ez forms tax return Internet. 1040 ez forms tax return IRS. 1040 ez forms tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040 ez forms tax return Apply for an Employer Identification Number (EIN). 1040 ez forms tax return Go to IRS. 1040 ez forms tax return gov and enter Apply for an EIN in the search box. 1040 ez forms tax return Request an Electronic Filing PIN by going to IRS. 1040 ez forms tax return gov and entering Electronic Filing PIN in the search box. 1040 ez forms tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040 ez forms tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez forms tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez forms tax return Checking the status of your amended return. 1040 ez forms tax return Go to IRS. 1040 ez forms tax return gov and enter Where's My Amended Return in the search box. 1040 ez forms tax return Download forms, instructions, and publications, including some accessible versions. 1040 ez forms tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040 ez forms tax return gov or IRS2Go. 1040 ez forms tax return Tax return and tax account transcripts are generally available for the current year and past three years. 1040 ez forms tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 ez forms tax return gov. 1040 ez forms tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 ez forms tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 ez forms tax return gov. 1040 ez forms tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040 ez forms tax return gov or IRS2Go. 1040 ez forms tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040 ez forms tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040 ez forms tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040 ez forms tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040 ez forms tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 ez forms tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040 ez forms tax return gov. 1040 ez forms tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez forms tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 ez forms tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040 ez forms tax return AARP offers the Tax-Aide counseling program as part of the TCE program. 1040 ez forms tax return Visit AARP's website to find the nearest Tax-Aide location. 1040 ez forms tax return Research your tax questions. 1040 ez forms tax return Search publications and instructions by topic or keyword. 1040 ez forms tax return Read the Internal Revenue Code, regulations, or other official guidance. 1040 ez forms tax return Read Internal Revenue Bulletins. 1040 ez forms tax return Sign up to receive local and national tax news by email. 1040 ez forms tax return Phone. 1040 ez forms tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 ez forms tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040 ez forms tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 ez forms tax return Call to locate the nearest volunteer help site, 1-800-906-9887. 1040 ez forms tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez forms tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040 ez forms tax return Most VITA and TCE sites offer free electronic filing. 1040 ez forms tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 ez forms tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 ez forms tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040 ez forms tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040 ez forms tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez forms tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez forms tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez forms tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040 ez forms tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 ez forms tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040 ez forms tax return You should receive your order within 10 business days. 1040 ez forms tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040 ez forms tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040 ez forms tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040 ez forms tax return Call to ask tax questions, 1-800-829-1040. 1040 ez forms tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 ez forms tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 ez forms tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040 ez forms tax return gsa. 1040 ez forms tax return gov/fedrelay. 1040 ez forms tax return Walk-in. 1040 ez forms tax return You can find a selection of forms, publications and services — in-person, face-to-face. 1040 ez forms tax return Products. 1040 ez forms tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez forms tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez forms tax return Services. 1040 ez forms tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040 ez forms tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040 ez forms tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040 ez forms tax return No appointment is necessary—just walk in. 1040 ez forms tax return Before visiting, check www. 1040 ez forms tax return irs. 1040 ez forms tax return gov/localcontacts for hours of operation and services provided. 1040 ez forms tax return Mail. 1040 ez forms tax return You can send your order for forms, instructions, and publications to the address below. 1040 ez forms tax return You should receive a response within 10 business days after your request is received. 1040 ez forms tax return  Internal Revenue Service 1201 N. 1040 ez forms tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040 ez forms tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez forms tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 ez forms tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040 ez forms tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez forms tax return You face (or your business is facing) an immediate threat of adverse action. 1040 ez forms tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 ez forms tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 ez forms tax return Here's why we can help: TAS is an independent organization within the IRS. 1040 ez forms tax return Our advocates know how to work with the IRS. 1040 ez forms tax return Our services are free and tailored to meet your needs. 1040 ez forms tax return We have offices in every state, the District of Columbia, and Puerto Rico. 1040 ez forms tax return How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040 ez forms tax return irs. 1040 ez forms tax return gov/advocate, or call us toll-free at 1-877-777-4778. 1040 ez forms tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 ez forms tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040 ez forms tax return irs. 1040 ez forms tax return gov/sams. 1040 ez forms tax return Low Income Taxpayer Clinics. 1040 ez forms tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040 ez forms tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040 ez forms tax return Visit www. 1040 ez forms tax return TaxpayerAdvocate. 1040 ez forms tax return irs. 1040 ez forms tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 ez forms tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Announcements of Disciplinary Sanctions

 

The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service (IRS). OPR's IRB Listing provides the bulletin number, date, and page number of all sanctions imposed by OPR since 1998.  A practitioner's eligibility to practice before the IRS may have been reinstated since the publication of discipline in the IRB. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention: SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224.

In addition to the above, regulations permit the OPR to make available to the public opinions involving disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD at one of two points:
 

  • After an administrative law judge issues a Preliminary Decision and Order and neither party appeals to the Secretary of the Treasury, or his designee, within 30 days, or;
  • After the Secretary of the Treasury, or his designee, issues his or her Decision on Appeal. Although the practitioner may appeal the Decision on Appeal to a Federal District Court, the Decision constitutes the FAD and will be made public. The term of any suspension or disbarment will begin on the date the Decision on Appeal is released by the Appellate Authority.

All Preliminary Decisions and Orders and Decisions on Appeal issued since September 26, 2007 can be viewed at our final agency decisions page.

 

 

 

 

 

 

 

 

 


 

Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service (August 2011)

Circular 230 Tax Professionals


OPR At-a-Glance
 

Page Last Reviewed or Updated: 31-Oct-2013

The 1040 Ez Forms Tax Return

1040 ez forms tax return 30. 1040 ez forms tax return   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 1040 ez forms tax return This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 1040 ez forms tax return Figuring Your Tax Your income tax is based on your taxable income. 1040 ez forms tax return After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 1040 ez forms tax return The result is your total tax. 1040 ez forms tax return Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 1040 ez forms tax return This section provides a general outline of how to figure your tax. 1040 ez forms tax return You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 1040 ez forms tax return If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 1040 ez forms tax return Tax. 1040 ez forms tax return   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 1040 ez forms tax return However, there are special methods if your income includes any of the following items. 1040 ez forms tax return A net capital gain. 1040 ez forms tax return (See chapter 16. 1040 ez forms tax return ) Qualified dividends taxed at the same rates as a net capital gain. 1040 ez forms tax return (See chapters 8 and 16. 1040 ez forms tax return ) Lump-sum distributions. 1040 ez forms tax return (See chapter 10. 1040 ez forms tax return ) Farming or fishing income. 1040 ez forms tax return (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 1040 ez forms tax return ) Unearned income over $2,000 for certain children. 1040 ez forms tax return (See chapter 31. 1040 ez forms tax return ) Parents' election to report child's interest and dividends. 1040 ez forms tax return (See chapter 31. 1040 ez forms tax return ) Foreign earned income exclusion or the housing exclusion. 1040 ez forms tax return (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 1040 ez forms tax return ) Credits. 1040 ez forms tax return   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 1040 ez forms tax return Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 1040 ez forms tax return The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 1040 ez forms tax return CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 1040 ez forms tax return See Payments , later. 1040 ez forms tax return   There are other credits that are not discussed in this publication. 1040 ez forms tax return These include the following credits. 1040 ez forms tax return General business credit, which is made up of several separate business-related credits. 1040 ez forms tax return These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 1040 ez forms tax return Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 1040 ez forms tax return See Form 8835, Part II. 1040 ez forms tax return Work opportunity credit. 1040 ez forms tax return See Form 5884. 1040 ez forms tax return Credit for employer social security and Medicare taxes paid on certain employee tips. 1040 ez forms tax return See Form 8846. 1040 ez forms tax return Other taxes. 1040 ez forms tax return   After you subtract your tax credits, determine whether there are any other taxes you must pay. 1040 ez forms tax return This chapter does not explain these other taxes. 1040 ez forms tax return You can find that information in other chapters of this publication and your form instructions. 1040 ez forms tax return See the following table for other taxes you may need to add to your income tax. 1040 ez forms tax return OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 1040 ez forms tax return   There are other taxes that are not discussed in this publication. 1040 ez forms tax return These include the following items. 1040 ez forms tax return Self-employment tax. 1040 ez forms tax return You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 1040 ez forms tax return Your net earnings from self-employment from other than church employee income were $400 or more. 1040 ez forms tax return The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 1040 ez forms tax return If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 1040 ez forms tax return Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 1040 ez forms tax return You had church employee income of $108. 1040 ez forms tax return 28 or more. 1040 ez forms tax return Additional Medicare Tax. 1040 ez forms tax return Beginning in 2013, you may be subject to a 0. 1040 ez forms tax return 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 1040 ez forms tax return For more information, see the Instructions for Form 1040, line 60 and Form 8959. 1040 ez forms tax return Net Investment Income Tax (NIIT). 1040 ez forms tax return Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040 ez forms tax return NIIT is a 3. 1040 ez forms tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 1040 ez forms tax return For more information, see the Instructions for Form 1040, line 60 and Form 8960. 1040 ez forms tax return Recapture taxes. 1040 ez forms tax return You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 1040 ez forms tax return For more information, see the instructions for Form 1040, line 60. 1040 ez forms tax return Section 72(m)(5) excess benefits tax. 1040 ez forms tax return If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 1040 ez forms tax return See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 1040 ez forms tax return Uncollected social security and Medicare tax on group-term life insurance. 1040 ez forms tax return If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 1040 ez forms tax return The amount should be shown in box 12 of your Form W-2 with codes M and N. 1040 ez forms tax return Tax on golden parachute payments. 1040 ez forms tax return This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 1040 ez forms tax return The amount should be shown in box 12 of your Form W-2 with code K. 1040 ez forms tax return See the instructions for Form 1040, line 60. 1040 ez forms tax return Tax on accumulation distribution of trusts. 1040 ez forms tax return This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 1040 ez forms tax return See Form 4970 and its instructions. 1040 ez forms tax return Additional tax on HSAs or MSAs. 1040 ez forms tax return If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 1040 ez forms tax return See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 1040 ez forms tax return Additional tax on Coverdell ESAs. 1040 ez forms tax return This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 1040 ez forms tax return See Publication 970, Tax Benefits for Education, and Form 5329. 1040 ez forms tax return Additional tax on qualified tuition programs. 1040 ez forms tax return This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 1040 ez forms tax return See Publication 970 and Form 5329. 1040 ez forms tax return Excise tax on insider stock compensation from an expatriated corporation. 1040 ez forms tax return You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 1040 ez forms tax return For more information, see the instructions for Form 1040, line 60. 1040 ez forms tax return Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 1040 ez forms tax return This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 1040 ez forms tax return For more information, see the instructions for Form 1040, line 60. 1040 ez forms tax return Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 1040 ez forms tax return For more information, see the instructions for Form 1040, line 60. 1040 ez forms tax return Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 1040 ez forms tax return For more information, see the instructions for Form 1040, line 60. 1040 ez forms tax return Repayment of first-time homebuyer credit. 1040 ez forms tax return For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 1040 ez forms tax return Also see the instructions for Form 1040, line 59b. 1040 ez forms tax return Payments. 1040 ez forms tax return   After you determine your total tax, figure the total payments you have already made for the year. 1040 ez forms tax return Include credits that are treated as payments. 1040 ez forms tax return This chapter does not explain these payments and credits. 1040 ez forms tax return You can find that information in other chapters of this publication and your form instructions. 1040 ez forms tax return See the following table for amounts you can include in your total payments. 1040 ez forms tax return PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 1040 ez forms tax return This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 1040 ez forms tax return It is claimed on Form 1040, line 70. 1040 ez forms tax return See Form 4136, Credit for Federal Tax Paid on Fuels. 1040 ez forms tax return Refund or balance due. 1040 ez forms tax return   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 1040 ez forms tax return If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 1040 ez forms tax return S. 1040 ez forms tax return savings bonds instead of receiving a paper check. 1040 ez forms tax return Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 1040 ez forms tax return The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 1040 ez forms tax return Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 1040 ez forms tax return You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 1040 ez forms tax return See Form 6251, Alternative Minimum Tax — Individuals. 1040 ez forms tax return Adjustments and tax preference items. 1040 ez forms tax return   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 1040 ez forms tax return More information. 1040 ez forms tax return   For more information about the AMT, see the instructions for Form 6251. 1040 ez forms tax return Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 1040 ez forms tax return If the IRS figures your tax and you paid too much, you will receive a refund. 1040 ez forms tax return If you did not pay enough, you will receive a bill for the balance. 1040 ez forms tax return 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. 1040 ez forms tax return The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 1040 ez forms tax return When the IRS cannot figure your tax. 1040 ez forms tax return   The IRS cannot figure your tax for you if any of the following apply. 1040 ez forms tax return You want your refund directly deposited into your accounts. 1040 ez forms tax return You want any part of your refund applied to your 2014 estimated tax. 1040 ez forms tax return 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. 1040 ez forms tax return Your taxable income is $100,000 or more. 1040 ez forms tax return You itemize deductions. 1040 ez forms tax return You file any of the following forms. 1040 ez forms tax return Form 2555, Foreign Earned Income. 1040 ez forms tax return Form 2555-EZ, Foreign Earned Income Exclusion. 1040 ez forms tax return Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 1040 ez forms tax return Form 4970, Tax on Accumulation Distribution of Trusts. 1040 ez forms tax return Form 4972, Tax on Lump-Sum Distributions. 1040 ez forms tax return Form 6198, At-Risk Limitations. 1040 ez forms tax return Form 6251, Alternative Minimum Tax—Individuals. 1040 ez forms tax return Form 8606, Nondeductible IRAs. 1040 ez forms tax return Form 8615, Tax for Certain Children Who Have Unearned Income. 1040 ez forms tax return Form 8814, Parents' Election To Report Child's Interest and Dividends. 1040 ez forms tax return Form 8839, Qualified Adoption Expenses. 1040 ez forms tax return Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 1040 ez forms tax return Form 8889, Health Savings Accounts (HSAs). 1040 ez forms tax return Form 8919, Uncollected Social Security and Medicare Tax on Wages. 1040 ez forms tax return Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 1040 ez forms tax return Enter your social security number in the space provided. 1040 ez forms tax return If you are married, enter the social security numbers of you and your spouse even if you file separately. 1040 ez forms tax return Sign and date your return and enter your occupation(s). 1040 ez forms tax return If you are filing a joint return, both you and your spouse must sign it. 1040 ez forms tax return Enter your daytime phone number in the space provided. 1040 ez forms tax return This may help speed the processing of your return if we have a question that can be answered over the phone. 1040 ez forms tax return If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 1040 ez forms tax return If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 1040 ez forms tax return Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 1040 ez forms tax return 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. 1040 ez forms tax return Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 1040 ez forms tax return Attach a copy of each of your Forms W-2 to your paper return. 1040 ez forms tax return Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 1040 ez forms tax return Mail your return to the Internal Revenue Service Center for the area where you live. 1040 ez forms tax return A list of Service Center addresses is in the instructions for your tax return. 1040 ez forms tax return Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 1040 ez forms tax return Do not complete lines 9 through 12. 1040 ez forms tax return 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. 1040 ez forms tax return Payments. 1040 ez forms tax return   Enter any federal income tax withheld on line 7. 1040 ez forms tax return Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 1040 ez forms tax return Earned income credit. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 ez forms tax return Enter “EIC” in the space to the left of line 8a. 1040 ez forms tax return Enter the nontaxable combat pay you elect to include in earned income on line 8b. 1040 ez forms tax return   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. 1040 ez forms tax return For details, see the Form 1040EZ Instructions. 1040 ez forms tax return Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 1040 ez forms tax return 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. 1040 ez forms tax return Do not complete line 28. 1040 ez forms tax return Complete lines 29 through 33 and 36 through 40 if they apply to you. 1040 ez forms tax return However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 1040 ez forms tax return Also, enter any write-in information that applies to you in the space to the left of line 41. 1040 ez forms tax return Do not complete lines 34, 35, and 42 through 46. 1040 ez forms tax return Payments. 1040 ez forms tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 1040 ez forms tax return Enter any estimated tax payments you made on line 37. 1040 ez forms tax return Credit for child and dependent care expenses. 1040 ez forms tax return   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. 1040 ez forms tax return Enter the amount of the credit on line 29. 1040 ez forms tax return The IRS will not figure this credit. 1040 ez forms tax return Credit for the elderly or the disabled. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 1040 ez forms tax return Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 1040 ez forms tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 1040 ez forms tax return Complete Part II and Part III, lines 11 and 13, if they apply. 1040 ez forms tax return Earned income credit. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 ez forms tax return Enter “EIC” to the left of the entry space for line 38a. 1040 ez forms tax return Enter the nontaxable combat pay you elect to include in earned income on line 38b. 1040 ez forms tax return    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. 1040 ez forms tax 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 2013. 1040 ez forms tax return   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. 1040 ez forms tax return For details, see the Form 1040A Instructions. 1040 ez forms tax return Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 1040 ez forms tax return Do not complete line 44. 1040 ez forms tax return 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. 1040 ez forms tax return Read lines 45 through 71. 1040 ez forms tax return Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 1040 ez forms tax return Also, do not complete line 55 and lines 73 through 77. 1040 ez forms tax return Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 1040 ez forms tax return Payments. 1040 ez forms tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 1040 ez forms tax return Enter any estimated tax payments you made on line 63. 1040 ez forms tax return Credit for child and dependent care expenses. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 1040 ez forms tax return Enter the amount of the credit on line 48. 1040 ez forms tax return The IRS will not figure this credit. 1040 ez forms tax return Credit for the elderly or the disabled. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 1040 ez forms tax return Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 1040 ez forms tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 1040 ez forms tax return Complete Part II and Part III, lines 11 and 13, if they apply. 1040 ez forms tax return Earned income credit. 1040 ez forms tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 ez forms tax return Enter “EIC” on the dotted line next to Form 1040, line 64a. 1040 ez forms tax return Enter the nontaxable combat pay you elect to include in earned income on line 64b. 1040 ez forms tax return   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. 1040 ez forms tax 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 2013. 1040 ez forms tax return   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. 1040 ez forms tax return For details, see the Form 1040 Instructions. 1040 ez forms tax return Prev  Up  Next   Home   More Online Publications