If you file by April 15, 1999, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040.

If the IRS figures your tax and you paid too much, you will receive a refund. If you did not pay enough, you will receive a bill for the balance. 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.

When the IRS cannot figure your tax. The IRS cannot figure your tax for you if:

1. You want your refund directly deposited,
2. You want any of your refund applied to your 1999 estimated tax,
3. Any of your income for the year was from other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities,
4. Your taxable income is $100,000 or more,
5. You itemize deductions, or
6. You file any of the following forms.
   1. Form 2555, Foreign Earned Income.
   2. Form 2555-EZ, Foreign Earned Income Exclusion.
   3. Form 4137, Social Security and Medicare Tax on Unreported Tip Income.
   4. Form 4970, Tax on Accumulation Distribution of Trusts.
   5. Form 4972, Tax on Lump-Sum Distributions.
   6. Form 6198, At-Risk Limitations.
   7. Form 6251, Alternative Minimum Tax--Individuals.
   8. Form 8606, Nondeductible IRAs, on which a conversion to a Roth IRA is reported.
   9. Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400.
   10. Form 8814, Parents' Election To Report Child's Interest and Dividends.
   11. Form 8839, Qualified Adoption Expenses.
   12. Form 8853, Medical Savings Accounts and Long-Term Care Insurance Contracts.

Filing the Return

After you complete the line entries for the tax form you are filing (discussed later), attach the peel-off label, enter your social security number(s), sign the return, and mail it.

Label. Peel off the label with your name and address from the inside of your tax return package and place it in the name and address section of your return. Make any necessary name and address changes on the label.

No label. If you do not have a label, fill in your name and address. If you file Form 1040EZ, you must print (not type) this information.

Social security number. Be sure to fill in your social security number in the space to the right of the label. If you are married, give the social security numbers of both spouses, even if you file separately.

Signature and attachments. Sign and date your return. Also fill in your occupation. If you are filing a joint return, both you and your spouse must sign it. Show both of your occupations on a joint return.

Attach Copy B or the first copy of all your Form(s) W-2 to your return. If you are filing Form 1040A or Form 1040, also attach Copy B of any Form 1099-R you received that has withholding tax in box 4.

Mailing. Mail the return to the Internal Revenue Service Center for the area where you live. The addresses are in your tax form instruction booklet.

Form 1040EZ Line Entries

Read lines 1 through 8 and fill in the lines that apply to you. If you are filing a joint return, use the space to the left of line 6 under the "Note" to separately show your taxable income and your spouse's taxable income.

Earned income credit. If you can take this credit, as discussed in chapter 37, the IRS will figure it for you. Enter the amount and type of any nontaxable earned income in the boxes for line 8b. Print "EIC" in the space to the right of the word "below" on line 8b.

Form 1040A Line Entries

Read lines 1 through 24 and fill in the lines that apply to you. If you file a joint return, use the space to the left of line 24 to separately show your own and your spouse's taxable income. Complete lines 26, 27, and 35 through 37b if they apply to you. But do not fill in lines 27 and 37a if you want the IRS to figure the credits shown on those lines. Also, enter any write-in information that applies to you in the space to the left of line 39.

Credit for child and dependent care expenses. If you can take this credit, as discussed in chapter 33, complete Schedule 2 and attach it to your return. Enter the amount of the credit on line 26 (Form 1040A). The IRS will not figure this credit.

Credit for the elderly or the disabled. If you can take this credit, as discussed in chapter 34, attach Schedule 3 to your return and print "CFE" in the space to the left of line 27. The IRS will figure this credit for you. Check the box in Part I of Schedule 3 for your filing status and age, and fill in Part II and lines 11 and 13 of Part III if they apply.

Earned income credit. If you can take this credit, as discussed in chapter 37, the IRS will figure it for you. Print "EIC" directly to the right of line 37a. Enter the amount and type of any nontaxable earned income in the spaces provided on line 37b. If you have a qualifying child, you must fill in Schedule EIC and attach it to your return.

Form 1040 Line Entries

Read lines 1 through 39 and fill in the lines that apply to you.

If you are filing a joint return, use the space above the words "Adjusted Gross Income" on the front of your return to separately show your taxable income and your spouse's taxable income.

Read lines 41 through 63. Fill in the lines that apply to you, but do not fill in the "Total" lines. Do not fill in lines 42 and 59a if you want the IRS to figure the credits shown on those lines.

Fill in any forms or schedules asked for on the lines you completed, and attach them to your return when you file it.

Credit for child and dependent care expenses. If you can take this credit, as discussed in chapter 33, complete Form 2441 and attach it to your return. Enter the amount of the credit on line 41. The IRS will not figure this credit.

Credit for the elderly or the disabled. If you can take this credit, as discussed in chapter 34, attach Schedule R. Print "CFE" on the dotted line next to line 42 of Form 1040. The IRS will figure the credit for you. On Schedule R, check the box in Part I for your filing status and age, and fill in Part II and lines 11 and 13 of Part III if they apply.

Earned income credit. If you can take this credit, as discussed in chapter 37, the IRS will figure it for you. Print "EIC" directly to the right of line 59a of Form 1040. Enter the amount and type of any nontaxable earned income in the spaces provided for line 59b. If you have a qualifying child, you must fill in Schedule EIC and attach it to your return.

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