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1040EZ - Introductory Material


A Message From the Commissioner

Dear Taxpayer,

U.S. Supreme Court Justice Oliver Wendell Holmes, Jr. notably said “Taxes are what we pay for civilized society.” We should be proud that the vast majority of American citizens pay their taxes honestly and of their own free will. In an ever more complex and global world, we cannot take for granted this cornerstone principle of our democracy.

For the IRS's part, we owe it to all taxpayers to make the process of paying taxes as easy as possible. IRS employees are dedicated to helping taxpayers to quickly get their questions answered, complete their forms, pay their taxes, and get back to their lives. From the telephone representative who answers tax law questions, to the walk-in site employees who help low-income taxpayers, to the technicians that design and build our web site – www.irs.gov – we are committed to providing top-quality service.

Unfortunately, there will always be some that cheat their fellow citizens by avoiding the payment of their fair share of taxes. The IRS owes it to the millions of you who promptly pay your taxes in full to pursue these people through strong enforcement programs. I believe this is a basic matter of fairness.

If you need more information about taxes, I hope you'll visit us online at www.irs.gov, or call us toll free at 1-800-829-1040. Your government works for you, so please do not hesitate to contact us if you need help.

Sincerely,


Douglas H. Shulman

The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Introduction

About This Booklet

We have designed the booklet to make your tax return filing as simple and clear as possible. We did this by arranging the instructions for Form 1040EZ preparation in the most helpful order:

  • Section 2—Filing Requirements” will help you decide if you even have to file.

  • Section 3—Line Instructions for Form 1040EZ” follows the main sections of the form, starting with “Top of the Form” and ending with “Signing Your Return.” Cut-outs from the form connect the instructions visually to the form.

  • Section 4—After You Have Finished” gives you a checklist to help you complete a correct return. Then we give you information about filing the return.

  • Section 6—Getting Tax Help” has topics such as how to get tax help and tax products, getting refund information, and useful tax facts.

Helpful Hints

Filing status.   We want you to use the proper filing status as you go through the instructions and tables. You can file as “Single” or “Married filing jointly.

Icons.    We use icons throughout the booklet to draw your attention to special information. Here are some key icons:
IRS e-file. This alerts you to the many electronic benefits, particularly tax filing, available to you at www.irs.gov.
Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information.
Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct entries.

Writing in information.   Sometimes we will ask you to make an entry “in the space to the left of line . . .” The following examples (using line 1) will help you make the proper entry:

Income




More Online Instructions