Tax Preparation Help  
Instructions for Form 1040A 2006 Tax Year

1040A - Introductory Material

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Dear Taxpayer,

Paying taxes is a unifying experience fundamental to democracy and the rule of law. Each year, almost two hundred million taxpayers carry out this vital obligation by filing their return. The Internal Revenue Service seeks to help people understand and pay taxes as easily as possible.

More than half of all taxpayers file their taxes electronically. E-filing not only generates fewer errors than paper, but also ensures faster refunds. Many returns are e-filed by tax preparers, but increasing numbers come straight from home computers. Taxpayers with an adjusted gross income of $50,000 or less can e-file for free. Instructions for electronic filing and Free File can be found on our website at www.irs.gov.

To protect the honest taxpayer, we have strengthened enforcement of the tax laws. The vast majority of taxpayers pay honestly and accurately, and they have every right to expect their neighbors and competitors to do the same. Over the past several years, IRS audits and collections have risen significantly, and tax laws and regulations have been toughened.

If you need more information about taxes, visit www.irs.gov. Learn how to file taxes, obtain tax forms, and find out if you are eligible for the earned income credit. You may also call our toll-free numbers: 1-800-829-1040 for individuals and 1-800-829-4933 for businesses.

Please do not hesitate to contact us if you need help. We hope this packet is useful to you.

Sincerely,
Signature of the Commissioner

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.

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Electronic Filing (e-file)

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Page 1 of illustrated Form 1040A

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Page 2 of illustrated Form 1040A

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IRS Customer Service Standards

Tip
If you live outside the United States, see Pub. 54 to find out how to get help and forms.

Access by computer
Internet You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

  • File electronically
    Access commercial tax preparation and e-file services available for free to eligible taxpayers;

  • Check the status of your 2006 refund;

  • Download forms, instructions, and publications;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword;

  • Figure your withholding allowances using our Withholding Calculator; and

  • Sign up to receive local and national tax news by email.

Address you may need
Mail You can order forms, instructions, and publications by completing the order blank on page 60. You should receive your order within 10 days after we receive your request.

Walk-in services
Walk-In 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.

Phone number
Phone You can order forms and publications and receive automated information by phone.

Forms and publications.   Call 1-800-TAX-FORM (1-800-829-3676) during the hours shown on page 10 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

TeleTax topics.   Call 1-800-829-4477 24 hours a day, 7 days a week, to listen to pre-recorded messages covering about 150 tax topics. See pages 8 and 9 for a list of the topics.

Refund information.   You can check the status of your 2006 refund 24 hours a day, 7 days a week. See page 8 for details.

Request information on CDROM
IRS Tax Products CD You can order Publication 1796, IRS Tax Products CD, and obtain:

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Bonus: Historical Tax Products DVD - Ships with the final release.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

The CD is released twice during the year. The first release will ship the beginning of January and the final release will ship the beginning of March.

Buy the CD-ROM from National Technical Information Service at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD-ROM for $25 (plus a $5 handling fee). Price is subject to change.

Other ways to get help.   See page 57 for information.

You can check on the status of your 2006 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 2006 tax return available because you will need to know the filing status and the exact whole-dollar amount of your refund. Then, do one of the following.

  • Go to www.irs.gov and click on Where's My Refund.

  • Call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.

  • Call 1-800-829-1954 during the hours shown on page 10.

Tip
Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

Do not send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Recorded Tax Information

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.

Topics by Internet

TeleTax topics are also available through the IRS website at
www.irs.gov.

All topics are available in Spanish.

101 IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs

102 Tax assistance for individuals with disabilities and the hearing impaired

103 Tax help for small businesses and the self-employed

104 Taxpayer Advocate Service—Help for problem situations

105 Armed Forces tax information

107 Tax relief in disaster situations

151 Your appeal rights

152 Refunds—How long they should take

153 What to do if you haven't filed your tax return

154 2006 Form W-2 and Form 1099-R—What to do if not received

155 Forms and publications—How to order

156 Copy of your tax return—How to get one

157 Change of address—How to notify IRS

158 Ensuring proper credit of payments

159 Prior year(s) Form W-2—How to get a copy of

201 The collection process

202 Tax payment options

203 Failure to pay child support and federal nontax and state income tax obligations

204 Offers in compromise

205 Innocent spouse relief (and separation of liability and equitable relief)

253 Substitute tax forms

254 How to choose a paid tax preparer

301 When, where, and how to file

302 Highlights of tax changes

303 Checklist of common errors when preparing your tax return

304 Extension of time to file your tax return

305 Recordkeeping

306 Penalty for underpayment of estimated tax

307 Backup withholding

308 Amended returns

309 Roth IRA contributions

310 Coverdell education savings accounts

311 Power of attorney information

312 Disclosure authorizations

313 Qualified tuition programs (QTPs)

351 Who must file?

352 Which form—1040, 1040A, or 1040EZ?

353 What is your filing status?

354 Dependents

355 Estimated tax

356 Decedents

357 Tax information for parents of kidnapped children

401 Wages and salaries

402 Tips

403 Interest received

404 Dividends

405 Refunds of state and local taxes

406 Alimony received

407 Business income

408 Sole proprietorship

409 Capital gains and losses

410 Pensions and annuities

411 Pensions—The general rule and the simplified method

412 Lump-sum distributions

413 Rollovers from retirement plans

414 Rental income and expenses

415 Renting residential and vacation property

416 Farming and fishing income

417 Earnings for clergy

418 Unemployment compensation

419 Gambling income and expenses

420 Bartering income

421 Scholarship and fellowship grants

422 Nontaxable income

423 Social security and equivalent railroad retirement benefits

424 401(k) plans

425 Passive activities—Losses and credits

426 Other income

427 Stock options

428 Roth IRA distributions

429 Traders in securities (information for Form 1040 filers)

430 Exchange of policyholder interest for stock

451 Individual retirement arrangements (IRAs)

452 Alimony paid

453 Bad debt deduction

455 Moving expenses

456 Student loan interest deduction

501 Should I itemize?

502 Medical and dental expenses

503 Deductible taxes

504 Home mortgage points

505 Interest expense

506 Contributions

507 Casualty and theft losses

508 Miscellaneous expenses

509 Business use of home

510 Business use of car

511 Business travel expenses

512 Business entertainment expenses

513 Educational expenses

514 Employee business expenses

515 Casualty, disaster, and theft losses

551 Standard deduction

552 Tax and credits figured by the IRS

553 Tax on a child's investment income

554 Self-employment tax

555 Ten-year tax option for lump-sum distributions

556 Alternative minimum tax

557 Tax on early distributions from traditional and Roth IRAs

558 Tax on early distributions from retirement plans

601 Earned income credit (EIC)

602 Child and dependent care credit

603 Credit for the elderly or the disabled

604 Advance earned income credit

605 Education credits

606 Child tax credits

607 Adoption credit

608 Excess social security and RRTA tax withheld

610 Retirement savings contributions credit

651 Notices—What to do

652 Notice of underreported income—CP 2000

653 IRS notices and bills, penalties, and interest charges

701 Sale of your home

703 Basis of assets

704 Depreciation

705 Installment sales

751 Social security and Medicare withholding rates

752 Form W-2—Where, when, and how to file

753 Form W-4—Employee's Withholding Allowance Certificate

754 Form W-5—Advance earned income credit

755 Employer identification number (EIN)—How to apply

756 Employment taxes for household employees

757 Form 941—Deposit requirements

758 Form 941—Employer's Quarterly Federal Tax Return

759 Form 940—Deposit requirements

760 Form 940—Employer's Annual Federal Unemployment Tax Returns

761 Tips—Withholding and reporting

762 Independent contractor vs. employee

801 Who must file magnetically

802 Applications, forms, and information

803 Waivers and extensions

804 Test files and combined federal and state filing

805 Electronic filing of information returns

851 Resident and nonresident aliens

852 Dual-status alien

853 Foreign earned income exclusion—General

854 Foreign earned income exclusion—Who qualifies?

855 Foreign earned income exclusion—What qualifies?

856 Foreign tax credit

857 Individual taxpayer identification number (ITIN)—Form W-7

858 Alien tax clearance

901 Is a person with income from Puerto Rican sources required to file a federal income tax return?

902 Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax

903 Federal employment taxes for employers in Puerto Rico

904 Tax assistance for Puerto Rico residents

Topic numbers are effective
January 1, 2007.

If you cannot find the answer to your question using one of the methods listed on page 7, 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. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

Tip
If you want to check the status of your 2006 refund, see Refund Information on page 8.

Before You Call

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.

  • Your social security number.

  • The amount of refund and filing status shown on your tax return.

  • The “Caller ID Number” shown at the top of any notice you received.

  • Your personal identification number (PIN) if you have one.

  • Your date of birth.

  • The numbers in your street address.

  • 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 our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Making the Call

Call 1-800-829-1040 (deaf customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance. You can do the following within the system.

  • Order tax forms and publications.

  • Find out what you owe.

  • Determine if we have adjusted your account or received payments you made.

  • Request a transcript of your tax return or account.

  • Find out where to send your tax return or payment.

  • Request more time to pay or set up a monthly installment agreement.

  • Find out if you qualify for innocent spouse relief.

Before You Hang Up

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.

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