To have IRS figure your tax, follow these steps if you are filing
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.
Enter your social security number in the spaces provided. If you
are married, enter the social security numbers of you and your spouse
even if you file separately.
Read lines 1 through 39 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 40.
Read lines 41 through 64 and complete the lines that apply to you,
but do not fill in the Total lines. Also, do not complete
lines 51 and 65 through 70. Do not complete lines 45 and 60a if you
want the IRS to figure the credits on those lines.
Enter any federal income tax withheld that is shown in box 2 of
Form W-2, or the appropriate box of Form 1099, on line 58. Enter
any estimated tax payments you made on line 59.
The IRS will also figure the credit for the elderly or the disabled
and the earned income credit.
- Credit for the elderly or the disabled. If you
can take this credit, the IRS will figure it for you. Attach Schedule
R to your return and write "CFE" on the dotted line next to line
45 of Form 1040. Check the appropriate box in Part I of Schedule R for
your filing status and age. Complete Part II and lines 11 and 13 of
Schedule R if they apply.
- Earned income credit. If you can take this
credit, the IRS will figure it for you. Write "EIC" directly to
the right of line 60a. Enter the amount and type of any nontaxable
earned income on line 60b. 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 line 2 of Schedule EIC,
the credit will be reduced or disallowed unless the child was born and
died in 2000.
Fill in and attach any schedules or forms asked for on the lines
Attach a copy of each of your Forms W-2 to your return. Also
attach any Form 1099-R you received that has withholding tax in
Sign and date your return and enter your occupa- tion(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
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.