Publication 967: The IRS Will Figure Your Tax; Introductory Material

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Introduction
- Tax questions.
- Ordering forms and publications.

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, 2005.

If you paid too much, we will send you a refund. If you did not pay enough, we will send you 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 2005 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.
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.
9. Form 8615, Tax for Children Under Age 14 With Investment Income of More Than $1,600.
10. Form 8814, Parents' Election To Report Child's Interest and Dividends.
11. Form 8839, Qualified Adoption Expenses.
12. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
13. Form 8889, Health Savings Accounts.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

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.

You can email us at *[email protected]. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions. If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications. Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back of this publication.