Publication 967 (2008), The IRS Will Figure Your Tax

Publication 967 - Main Content

Table of Contents

Form 1040EZ

To have the IRS figure your tax, follow these steps if you are filing Form 1040EZ.

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 space provided. If you are married, enter the social security numbers of you and your spouse.

3. Read lines 1 through 9 and complete the lines that apply to you. Do not complete lines 10 through 13. 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.

Payments. Enter any federal income tax withheld on line 7. Federal income tax withheld is shown on Form W-2, box 2.

Credits. The IRS will also figure the earned income credit and the recovery rebate credit.

Earned income credit. If you can take this credit, the IRS will 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.
Recovery rebate credit. If you can take this credit, the IRS will figure it for you. Enter “RRC” in the space to the left of line 9. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter “VA” in the space to the left of line 9. If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, also enter “NCP” in the space to the left of line 9.

4. Attach a copy of each of your Forms W-2 to your return.

5. If you want to allow a friend, family member, or any other person you choose to discuss your 2008 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.

6. 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.

7. 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.

Form 1040A

To have the IRS figure your tax, follow these steps if you are filing Form 1040A.

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 space 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 27 and complete 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. The IRS will complete line 28.

4. Read lines 29 through 33, 36, and 38 through 42 and complete the lines that apply to you. But do not complete lines 30, 40a, and 42 if you want the IRS to figure the credits on those lines. Also, enter any write-in information that applies to you to the left of line 43. Do not complete lines 34, 35, 37, and 44 through 48.

Payments. Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line 38. Enter any estimated tax payments you made on line 39.

Credits. The IRS will also figure the credit for the elderly or the disabled, the earned income credit, and the recovery rebate credit.

Credit for the elderly or the disabled. If you can take this credit, the IRS will figure it for you. Attach Schedule 3 (Form 1040A), Credit for the Elderly or the Disabled for Form 1040A Filers, to your return and enter “CFE” in the space to the left of line 30 on Form 1040A. Check the appropriate box on Schedule 3, Part I, for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
Earned income credit. If you can take this credit, the IRS will figure it for you. Enter “EIC” to the left of the entry space for line 40a. Enter the nontaxable combat pay you elect to include in earned income on line 40b. If you have a qualifying child, you must fill in Schedule EIC, Earned Income Credit, and attach it to your 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 2008.
Recovery rebate credit. If you can take this credit, the IRS will figure it for you. Enter “RRC” next to line 42. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter “VA” next to line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 40b, also enter “NCP” next to line 42.

5. Fill in and attach any schedules and forms asked for on the lines you completed.

6. Attach a copy of each of your Forms W-2 to your return. Also attach a copy of any Form 1099-R you received that has withholding tax in box 4.

7. If you want to allow a friend, family member, or any other person you choose to discuss your 2008 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.

8. 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.

9. 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.

Form 1040

To have the 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 space 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 43 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 44.

4. Read lines 45 through 70 and complete the lines that apply to you, but do not fill in lines 55, 61, and 71. Also, do not complete lines 56 and 72 through 76. Do not complete lines 49, 64a, and 70 if you want the IRS to figure the credits on those lines.

Payments. Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line 62. Enter any estimated tax payments you made on line 63.

Credits. The IRS will also figure the credit for the elderly or the disabled, the earned income credit, and the recovery rebate 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 enter “CFE” on the dotted line next to Form 1040, line 49. Check the appropriate box on Schedule R, Part I, for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
Earned income credit. If you can take this credit, the IRS will figure it for you. Enter “EIC” on the dotted line next to line 64a. Enter the nontaxable combat pay you elect to include in earned income on line 64b. 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 Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2008.
Recovery rebate credit. If you can take this credit, the IRS will figure it for you. Enter “RRC” next to line 70. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter “VA” next to line 70. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 64b, also enter “NCP” next to line 70.

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 a copy of any Form 1099-R you received that has withholding tax in box 4.

7. If you want to allow a friend, family member, or any other person you choose to discuss your 2008 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.

9. 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.