| Instructions for Form 1040EZ |
2003 Tax Year |
1040EZ - Introductory Material
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
1040EZ - Introductory Material
A Message From the Commissioner
Dear Taxpayer,
One of the unique features of our democracy is the generation of tax revenues through a system of individual self-assessment.
As President Kennedy
wrote in a special message to Congress more than 40 years ago, “The integrity of such a system depends upon the continued willingness of the people
honestly and accurately to discharge this annual price of citizenship.” Those words remain as true today as when they were written
in 1961.
We at the IRS are committed to helping you understand and meet this important obligation. I want to assure you that, as we
review your return, we
will hold ourselves to the highest standards of fairness and consistency in determining your compliance with the law.
I also would encourage you to e-file your return. IRS e-file is fast, safe, and accurate. You can find answers about
e-file—and indeed many of your other tax questions—at our website at www.irs.gov.
Thank you for taking the time to complete your return and for paying
your taxes.
Sincerely,
Mark W. Everson
Provide America's taxpayers top quality service by helping them understand and meet their
tax responsibilities and by applying the tax law with integrity and fairness to all.
Quick and Easy Access to Tax Help and Forms
Note. If you live outside the United States, see Pub. 54 to find out how to get help and forms.
You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:
-
Access commercial tax preparation and e-file services available for
FREE to eligible taxpayers
- Check the status of your 2003 refund
- Download forms, instructions, and publications
- Order IRS products online
- See answers to frequently asked tax questions
- Search publications online by topic or keyword
- Figure your withholding allowances using our W-4 calculator
- Send us comments or request help by email
- Sign up to receive local and national tax news by email
You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from the
telephone connected to the fax machine. For help with transmission problems, call 703-487-4608.
Long-distance charges may apply.
Send your order for forms, instructions, and publications to the IRS Distribution Center nearest you. You should receive your
order within 10 days
after we receive your request.
You can order forms and publications and receive automated information 24
hours a day, 7 days a week, by phone.
Call 1-800-TAX-FORM (1-800-829-3676) to order current year forms, instructions, and publications, and prior year forms and instructions.
You should receive your order within 10 days.
Call 1-800-829-4477 to listen to pre-recorded messages covering about 150 tax topics. See page 7 for a list of the topics.
You can check the status of your 2003 refund. See page 6 for details.
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries.
Some grocery
stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible
tax forms
available to photocopy or print from a CD-ROM.
Order Pub. 1796, Federal Tax Products on CD-ROM, and get:
- Current year forms, instructions, and publications
- Prior year forms, instructions, and publications
- Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping
- The Internal Revenue Bulletin
Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee)
or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).
You can also get help in other ways —
See page 22 for information.
You can check on the status of your 2003 refund if it has been at least 6 weeks from the date you filed your return (3 weeks if you
filed electronically). But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).
Be sure to have a copy of your 2003 tax return available because you will need to know the exact whole-dollar amount of your refund. You
will also need to know your filing status. Then, do one of the following.
- Go to www.irs.gov, click on Where's My Refund then on Go Get My Refund Status.
- Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
- Call 1-800-829-1954 during the hours shown below under Calling the IRS.
Refunds are sent out weekly on Fridays. If you call to check the status of your refund and are not given the date it will
be issued, please wait
until the next week before calling back.
Do not send in a copy of your return unless asked to do so.
If you cannot answer your question by using one of the methods listed on page 5, please call us for assistance at 1-800-829-1040. You
will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation
are Monday through Friday
from 7:00 a.m. to 10:00 p.m. local time. Beginning January 24, 2004, through April 10, 2004, assistance will also be available
on Saturday from 10:00
a.m. to 3:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation
in the Pacific time zone.
If you want to check the status of your 2003 refund, see Refund Information above.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate,
complete answers to your
questions by having the following information available.
- The tax form, schedule, or notice to which your question relates.
- The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because
of differences
in their age, income, whether they can be claimed as a dependent, etc.
- The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the following information, which you should also have available: (a) your social
security number, date of birth, or personal identification number (PIN) if you have one and (b) the amount of refund shown on your tax
return, your filing status, the “Caller ID Number” shown at the top of any notice you received, the numbers in your street address, or your ZIP
code. If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay
each month and the date on
which you can pay it.
Evaluation of Services Provided.
The IRS uses several methods to evaluate the quality of this telephone service. One method is for a second IRS representative
to sometimes listen
in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Call 1-800-829-1040 (for TTY/TDD help, call 1-800-829-4059). Our menus allow callers with pulse or rotary dial telephones to speak their
responses when requested to do so. First, you will be provided a series of options that will request touch-tone responses.
If a touch-tone response is
not received, you will then hear a series of options and be asked to speak your selections. After your touch-tone or spoken
response is received, the
system will direct your call to the appropriate assistance. You can do the following within the system: (a) order tax forms and
publications, (b) find out what you owe,
(c) determine if we have adjusted your account or received payments you made, (d) request a transcript of your account,
(e) find out where to send your tax return or payment, and
(f) request more time to pay or set up a monthly installment agreement.
If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question,
our representative
needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of Federal income tax. If we should make an error in answering your question,
you are still
responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.
A complete list of topics is on the next page. Recorded tax information is available 24 hours a day, 7 days a week. Select
the number of the topic
you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available on the IRS website at www.irs.gov.
All topics are available in Spanish.
101IRS services— Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs102Tax assistance for individuals with disabilities and the hearing impaired103Intro. to Federal taxes for small businesses/self-employed104Taxpayer Advocate program—Help for problem situations105Public libraries—Tax information and reproducible tax forms
151Your appeal rights152Refunds—How long they should take153What to do if you haven't filed your tax return1542003 Form W-2 and Form 1099-R—What to do if not received155Forms and publications—How to order156Copy of your tax return—How to get one157Change of address—How to notify IRS158Ensuring proper credit of payments159Prior year(s) Form W-2—How to get a copy of
201The collection process202What to do if you can't pay your tax203Failure to pay child support and Federal nontax and state income tax obligations204Offers in compromise205Innocent spouse relief (and separation of liability and equitable relief)
Alternative Filing Methods
251Electronic signatures252Electronic filing253Substitute tax forms254How to choose a paid tax preparer255TeleFile
301When, where, and how to file302Highlights of tax changes303Checklist of common errors when preparing your tax return304Extensions of time to file your tax return305Recordkeeping306Penalty for underpayment of estimated tax307Backup withholding308Amended returns309Roth IRA contributions310Coverdell education savings accounts311Power of attorney information312Disclosure authorizations313Qualified tuition programs (QTPs)
Filing Requirements, Filing Status, and Exemptions
351Who must file?352Which form—1040, 1040A, or 1040EZ?353What is your filing status?354Dependents355Estimated tax356Decedents357Tax information for parents of kidnapped children
401Wages and salaries402Tips403Interest received404Dividends405Refunds of state and local taxes406Alimony received407Business income408Sole proprietorship409Capital gains and losses410Pensions and annuities411Pensions–The general rule and the simplified method412Lump-sum distributions413Rollovers from retirement plans414Rental income and expenses415Renting vacation property and renting to relatives416Farming and fishing income417Earnings for clergy418Unemployment compensation419Gambling income and expenses420Bartering income421Scholarship and fellowship grants422Nontaxable income423Social security and equivalent railroad retirement benefits424401(k) plans425Passive activities—Losses and credits426Other income427Stock options428Roth IRA distributions429Traders in securities (information for Form 1040 filers)430Exchange of policyholder interest for stock431Sale of assets held for more than 5 years
451Individual retirement arrangements (IRAs)452Alimony paid453Bad debt deduction454Tax shelters455Moving expenses456Student loan interest deduction457Tuition and fees deduction458Educator expense deduction
501Should I itemize?502Medical and dental expenses503Deductible taxes504Home mortgage points505Interest expense506Contributions507Casualty and theft losses508Miscellaneous expenses509Business use of home510Business use of car511Business travel expenses512Business entertainment expenses513Educational expenses514Employee business expenses515Casualty, disaster, and theft losses
551Standard deduction552Tax and credits figured by the IRS553Tax on a child's investment income554Self-employment tax555Ten-year tax option for lump-sum distributions556Alternative minimum tax557Tax on early distributions from traditional and Roth IRAs558Tax on early distributions from retirement plans
601Earned income credit (EIC)602Child and dependent care credit603Credit for the elderly or the disabled604Advance earned income credit605Education credits606Child tax credits607Adoption credit608Excess social security and RRTA tax withheld610Retirement savings contributions credit
651Notices—What to do652Notice of underreported income—CP 2000653IRS notices and bills, penalties, and interest charges
Basis of Assets, Depreciation, and Sale of Assets
701Sale of your home703Basis of assets704Depreciation705Installment sales
751Social security and Medicare withholding rates752Form W-2—Where, when and how to file753Form W-4—Employee's Withholding Allowance Certificate754Form W-5—Advance earned income credit755Employer identification number (EIN)—How to apply756Employment taxes for household employees757Form 941—Deposit requirements758Form 941—Employer's Quarterly Federal Tax Return759Form 940 and 940-EZ—Deposit requirements760Form 940 and Form 940-EZ—Employer's Annual Federal Unemployment Tax Returns761Tips—Withholding and reporting762Independent contractor vs. employee
Magnetic Media Filers—1099 Series and Related Information Returns
801Who must file magnetically802Applications, forms, and information803Waivers and extensions804Test files and combined Federal and state filing805Electronic filing of information returns
Tax Information for Aliens and U.S. Citizens Living Abroad
851Resident and nonresident aliens852Dual-status alien853Foreign earned income exclusion—General854Foreign earned income exclusion—Who qualifies?855Foreign earned income exclusion—What qualifies?856Foreign tax credit857Individual taxpayer identification number—Form W-7858Alien tax clearance
Tax Information for Puerto Rico Residents (in Spanish only)
901Who must file a U.S. income tax return in Puerto Rico902Deductions and credits for Puerto Rico filers903Federal employment taxes in Puerto Rico904Tax assistance for Puerto Rico residents Topic numbers are effective January 1, 2004
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