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, 2004.
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.
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You want your refund to be directly deposited in your account.
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You want any part of your refund applied to your 2004 estimated tax.
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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.
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Your taxable income is $100,000 or more.
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You itemize deductions.
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You file any of the following forms.
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Form 2555, Foreign Earned Income.
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Form 2555–EZ, Foreign Earned Income Exclusion.
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Form 4137, Social Security and Medicare Tax on Unreported Tip Income.
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Form 4970, Tax on Accumulation Distribution of Trusts.
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Form 4972, Tax on Lump-Sum Distributions.
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Form 6198, At-Risk Limitations.
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Form 6251, Alternative Minimum Tax—Individuals.
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Form 8606, Nondeductible IRAs.
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Form 8615, Tax for Children Under Age 14 With Investment Income of More Than $1,500.
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Form 8814, Parents' Election To Report Child's Interest and Dividends.
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Form 8839, Qualified Adoption Expenses.
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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 at *[email protected]. Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
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.
