| Pub. 967, The IRS Will Figure Your Tax |
2005 Tax Year |
Publication 967 - Main Contents
To have the IRS figure your tax, follow these steps if you are filing Form 1040EZ.
1.
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.
2.
Enter your social security number in the space provided. If you are married, enter the social security numbers of
you and your spouse.
3.
Read lines 1 through 8b and complete the lines that apply to you. Do not complete lines 9 through 12. If you are filing
a joint return, use the
space to the left of line 6 to separately show your taxable income and your spouse's taxable income.
Payments.
Enter any federal income tax withheld on line 7. Federal income tax withheld is shown on Form W-2, box 2.
Earned income credit (EIC).
If you can take the EIC, the IRS can figure it for you. Enter “ EIC” in the space to the left of line 8a. Enter the nontaxable combat pay you
elect to include in earned income on line 8b.
4.
Attach a copy of each of your Forms W-2 to your return.
5.
If you want to allow a friend, family member, or any other person you choose to discuss your 2005 tax return with
the IRS, check the “ Yes” box
in the “ Third Party Designee” area on your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his
or her personal identification number (PIN). If you check the “ Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS
to call the designee to answer any questions that may arise during the processing of your return.
6.
Sign and date your return and enter your occupation(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. 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 number.
7.
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.
To have the IRS figure your tax, follow these steps if you are filing Form 1040A.
1.
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.
2.
Enter your social security number in the space provided. If you are married, enter the social security numbers of
you and your spouse even if you
file separately.
3.
Read lines 1 through 27 and complete the lines that apply to you. If you are filing a joint return, use the space
to the left of the entry space
for line 27 to separately show your taxable income and your spouse's taxable income. The IRS will complete line 28.
4.
Read lines 29 through 33, 37, and 39 through 42 and complete the lines that apply to you. But do not complete lines
30 and 41a if you want the IRS
to figure the credits on those lines. Also, enter any write-in information that applies to you to the left of line 43. Do
not complete lines 35, 36,
38, and 43 through 48.
Payments.
Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line
39. Enter any estimated tax
payments you made on line 40.
Credits.
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 3 (Form
1040A), Credit for the Elderly or the Disabled for Form 1040A Filers, to your return and enter “CFE” in the space to the left of line 30 on Form
1040A. Check the appropriate box on Schedule 3, Part I, for your filing status and age. Complete Part II and Part III, lines
11 and 13, if they
apply.
-
Earned income credit.
If you can take this credit, the IRS will figure it for you. Enter “EIC” to the left of the
entry space for line 41a. Enter the nontaxable combat pay you elect to include in earned income on line 41b. If you have a
qualifying child, you must
fill in Schedule EIC, Earned Income Credit, and attach it to your return. If you do not provide the child's social security
number on Schedule EIC,
line 2, the credit will be reduced or disallowed unless the child was born and died in 2005.
5.
Fill in and attach any schedules and forms asked for on the lines you completed.
6.
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 box 4.
7.
If you want to allow a friend, family member, or any other person you choose to discuss your 2005 tax return with
the IRS, check the “ Yes” box
in the “ Third Party Designee” area on your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his
or her personal identification number (PIN). If you check the “ Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS
to call the designee to answer any questions that may arise during the processing of your return.
8.
Sign and date your return and enter your occupation(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 number.
9.
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.
To have the IRS figure your tax, follow these steps if you are filing Form 1040.
1.
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.
2.
Enter your social security number in the space provided. If you are married, enter the social security numbers of
you and your spouse even if you
file separately.
3.
Read lines 1 through 43 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 44.
4.
Read lines 45 through 70 and complete the lines that apply to you, but do not fill in lines 56, 63, and 71. Also,
do not complete lines 57 and 72
through 76. Do not complete lines 49 and 66a if you want the IRS to figure the credits on those lines.
Payments.
Enter any federal income tax withheld that is shown on Form W-2, box 2, or the appropriate box of Form 1099, on line
64. Enter any estimated tax
payments you made on line 65.
Credits.
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, Credit
for the Elderly or the Disabled, to your return and enter “CFE” on the dotted line next to Form 1040, line 49. Check the appropriate box on
Schedule R, Part I, for your filing status and age. Complete Part II and Part III, lines 11 and 13, if they apply.
-
Earned income credit.
If you can take this credit, the IRS will figure it for you. Enter “EIC” on the dotted line next
to line 66a. Enter the nontaxable combat pay you elect to include in earned income on line 66b. 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 Schedule EIC, line
2, the credit will be
reduced or disallowed unless the child was born and died in 2005.
5.
Fill in and attach any schedules or forms asked for on the lines you completed.
6.
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 box 4.
7.
If you want to allow a friend, family member, or any other person you choose to discuss your 2005 tax return with
the IRS, check the “ Yes” box
in the “ Third Party Designee” area on your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his
or her personal identification number (PIN). If you check the “ Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS
to call the designee to answer any questions that may arise during the processing of your return.
8.
Sign and date your return and enter your occupation(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 number.
9.
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.
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