Publication 967 |
2001 Tax Year |
Introduction
You can have the IRS figure your tax on Form 1040EZ, Form 1040A, or
Form 1040 if you file your return by April 15, 2002.
If 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.
The IRS will also figure the credit for the elderly or the disabled
and the earned income credit.
The IRS cannot figure your tax if any of the following apply.
- You want your refund to be directly deposited in your
account.
- You want any part of your refund applied to your 2002
estimated tax.
- 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.
- Your taxable income is $100,000 or more.
- You itemize deductions.
- You file any of the following forms.
- Form 2555, Foreign Earned
Income.
- Form 2555-EZ, Foreign Earned Income
Exclusion.
- Form 4137, Social Security and Medicare Tax
on Unreported Tip Income.
- Form 4970, Tax on Accumulation Distribution
of Trusts.
- Form 4972, Tax on Lump-Sum
Distributions.
- Form 6198, At-Risk Limitations.
- Form 6251, Alternative Minimum
Tax--Individuals.
- Form 8606, Nondeductible IRAs and Coverdell
ESAs.
- Form 8615, Tax for Children Under Age 14 Who
Have Investment Income of More Than $1,500.
- Form 8814, Parents' Election To Report
Child's Interest and Dividends.
- Form 8839, Qualified Adoption
Expenses.
- Form 8853, Archer MSAs and Long-Term Care
Insurance Contracts.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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