Department of the Treasury

Internal Revenue Service

Publication 967

Cat. No. 22402M

The IRS Will

Figure Your Tax

For use in preparing

2001 Returns
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.

1) You want your refund to be directly deposited in

your account.

2) You want any part of your refund applied to your

2002 estimated tax.

3) 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.

4) Your taxable income is $100,000 or more.

5) You itemize deductions.

6) You file any of the following forms.

a) Form 2555, Foreign Earned Income.

b) Form 2555–EZ, Foreign Earned Income Exclusion.

c) Form 4137, Social Security and Medicare Tax

on Unreported Tip Income.

d) Form 4970, Tax on Accumulation Distribution of

Trusts.

e) Form 4972, Tax on Lump-Sum Distributions.

f) Form 6198, At-Risk Limitations.

g) Form 6251, Alternative Minimum Tax—Individuals.

h) Form 8606, Nondeductible IRAs and Coverdell

ESAs.

i) Form 8615, Tax for Children Under Age 14

Who Have Investment Income of More Than

$1,500.

j) Form 8814, Parents’ Election To Report Child’s

Interest and Dividends.

k) Form 8839, Qualified Adoption Expenses.

l) Form 8853, Archer MSAs and Long-Term Care

Insurance Contracts.

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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.

Form 1040EZ

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 (do not type) your name and address

in the spaces provided.

2. Enter your social security number in the spaces

provided. If you are married, enter the social security

numbers of both spouses.

3. Read lines 1 through 9 and complete the lines that

apply to you. Do not complete lines 10 through 13. If you

are filing a joint return, use the space under the “Note” 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 8. Federal income tax withheld is shown in box 2 of

Form W–2.

Earned income credit (EIC). If you can take the

EIC, IRS can figure it for you. Print “EIC” in the space to

the right of the words “See page 15” on line 9a. Enter the

amount and type of any nontaxable earned income in the

boxes on line 9b.

4. Sign and date your return (both spouses must sign a

joint return) and enter your occupation(s). Attach a copy

of each of your Forms W–2 to your return. Mail the 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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Form 1040A

If you are filing Form 1040A and you want the IRS to

figure your tax, follow these steps.

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 spaces

provided. If you are married, enter the social security

numbers of both spouses even if you file separately.

3. Read lines 1 through 25 and complete the lines that

apply to you. If you are filing a joint return, use the space

to the left of line 25 to separately show your and your

spouse’s taxable income. The IRS will complete line 26.

4. Read lines 27 through 31, 35, and 37 through 40 and

complete the lines that apply to you. But do not complete

lines 28 and 39a if you want the IRS to figure the credits

on those lines. Also, enter any write-in information that

applies to you in the space to the left of line 41. Do not

complete lines 33, 34, 36, and 41 through 46.

Payments. Enter any federal income tax withheld

that is shown in box 2 of Form W–2, or the appropriate

box of Form 1099, on line 37. Enter any estimated tax

payments you made on line 38.

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, Credit for the Elderly or the Disabled

for Form 1040A Filers, to your return and print

“CFE” in the space to the left of line 28 (Form

1040A). Check the appropriate box in Part I of

Schedule 3 for your filing status and age. Complete

Part II and lines 11 and 13 of Part III if they apply.

• Earned income credit. If you can take this credit,

the IRS will figure it for you. Print “EIC” directly to

the right of line 39a. Enter the amount and type of

any nontaxable earned income on line 39b. 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 line 2 of Schedule EIC, the credit

will be reduced or disallowed unless the child was

born and died in 2001.

5. Fill in and attach any schedules and forms asked for

on the lines you completed.

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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. 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.

Mail the 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.

Form 1040

To have 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 spaces

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 39 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

40.

4. Read lines 41 through 65 and complete the lines that

apply to you, but do not fill in the Total lines. Also, do not

complete lines 52 and 66 through 71. Do not complete

lines 45 and 61a if you want the IRS to figure the credits

on those lines.

Payments. Enter any federal income tax withheld

that is shown in box 2 of Form W–2, or the appropriate

box of Form 1099, on line 59. Enter any estimated tax

payments you made on line 60.

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 print “CFE” on the dotted line

next to line 45 of Form 1040. Check the appropriPage 5
ate box in Part I of Schedule R for your filing status

and age. Complete Part II and lines 11 and 13 of

Part III if they apply.

• Earned income credit. If you can take this credit,

the IRS will figure it for you. Print “EIC” directly to

the right of line 61a. Enter the amount and type of

any nontaxable earned income on line 61b. 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 line 2

of Schedule EIC, the credit will be reduced or disallowed unless the child was born and died in 2001.

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. 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.

8. 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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