US Internal Revenue Service: p967 - 1996

Department of the Treasury
Internal Revenue Service
Publication 967
Cat. No. 22402M
The IRS Will

Figure Your
Tax
Introduction
You can have the IRS figure your tax on Form 1040EZ,
Form 1040A, or Form 1040 if you mail your return by April
15, 1997.
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:
● You must use Form 8615, Tax for Children Under Age
14 Who Have Investment Income of More Than
$1,300,
● You want your refund to be directly deposited in your

account, or
● You want any part of your refund applied to your 1997

estimated tax.
Form 1040EZ
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, address, and
social security number in the spaces provided. If you are
married, write the social security numbers of both
spouses.
2. Read lines 1 through 8 and complete the lines that ap-

ply to you. 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 7. 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 the credit for you. Write ‘‘EIC’’ in the
space to the right of the words ‘‘earned income below ’’
on line 8. Enter the amount and type of any nontaxable
earned income in the boxes to the left of line 8.
3. Sign and date your return (both spouses must sign a

joint return) and enter your occupation(s). Attach Copy B
or the first copy of all your Forms W–2 to your return. Mail
the return to the Internal Revenue Service Center for the
area where you live.
2
Form 1040A
Follow these steps if you are filing Form 1040A.

have a label, print or type your name, address, and social
security number in the spaces provided. If you are mar-
ried, write the social security numbers of both spouses
even if you file separately.
2. Read lines 1 through 22 and complete the lines that

apply to you. If you are filing a joint return, use the space
to the left of line 22 to separately show your and your
spouse’s taxable income.
3. Read lines 24a, 24b, 26, 27, and 29a through 29c and
complete the lines that apply to you. Also, enter any
write-in information that applies to you in the space to the
left of line 29d.
that is shown in box 2 of Form W–2, or the appropriate
box of Form 1099 on line 29a. Enter any estimated tax
payments you made on line 29b.
Credits. The IRS will also figure the credit for the eld-
erly or the disabled and the earned income credit. The
IRS will not figure the credit for child and dependent care
expenses.
● Credit for child and dependent care expenses — If
you can take this credit, complete Schedule 2 and at-
tach it to your return. Follow the instructions for
Schedule 2. Enter the amount of the credit on line 24a
(Form 1040A). The IRS will not figure this credit.
● Credit for the elderly or the disabled — If you can take
this credit, the IRS will figure it for you. Attach Sched-
ule 3 to your return and write ‘‘CFE’’ in the space to
the left of line 24b (Form 1040A). Check the appropri-
ate box on lines 1–9 of Schedule 3 for your filing sta-
tus and age, and complete lines 11 and 13 if they ap-
ply. Also, complete Part II of Schedule 3 if it applies.
● Earned income credit — If you can take this credit, the
IRS will figure it for you. Write ‘‘EIC ’’ in the space to
the left of line 29c. Enter the amount and type of any
nontaxable earned income in the spaces provided be-
low line 29c. 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 4
of Schedule EIC, the credit may not be allowed.
4. Fill in and attach any schedules and forms asked for

on the lines you completed.
5. Attach Copy B or the first copy of all your Form(s) W–2

to your return. Also attach any Form 1099–R you re-
ceived that has withholding tax in box 4.
3
6. Sign and date your return and enter your occupa-
tion(s). If you are filing a joint return, both you and your
spouse must sign it. Mail the return to the Internal Reve-
nue Service Center for the area where you live.
Form 1040
You may choose to have the IRS figure your tax on Form
1040 if you meet all of the conditions described below:
1) All of your income for 1996 was from wages, sala-
ries, tips, interest, dividends, taxable social security
benefits, unemployment compensation, IRA distri-
butions, pensions, or annuities.
2) Your taxable income on line 37 is less than
$100,000.
3) You do not itemize deductions.
4) You do not 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 8615, Tax for Children Under Age 14 Who
Have Investment Income of More Than $1,300.
i) Form 8814, Parents’ Election To Report Child’s In-
terest and Dividends.
Follow these steps if you are filing Form 1040.

have a label, print or type your name, address, and social
security number in the spaces provided. If you are mar-
ried, write the social security numbers of both spouses
even if you file separately.

apply to you. If you are filing a joint return, use the space
above the words Adjusted Gross Income on the front of
your return to separately show your taxable income and
your spouse’s taxable income.

apply to you, but do not fill in the Total lines. Be sure to fill
in line 52 for Federal income tax withheld.
that is shown in box 2 of Form W–2, or the appropriate
4
box of Form 1099, on line 52. Enter any estimated tax
payments you made on line 53.
Credits. The IRS will also figure the credit for the eld-
erly or the disabled and the earned income credit. The
IRS will not figure the credit for child and dependent care
expenses.
● Credit for child and dependent care expenses — If
you can take this credit, complete Form 2441 and at-
tach it to your return. Follow the instructions for Form
2441. Enter the amount of the credit on line 39 (Form
1040). The IRS will not figure this credit.
● Credit for the elderly or the disabled — If you can take
this credit, the IRS will figure it for you. Attach Sched-
ule R to your return and write ‘‘CFE’’ on the dotted line
next to line 40 of Form 1040. Check the appropriate
box on lines 1–9 of Schedule R for your filing status
and age, and fill in lines 11 and 13 if they apply. Also,
complete Part II of Schedule R if it applies.
● Earned income credit — If you can take this credit, the
IRS will figure it for you. Write ‘‘EIC’’ in the space to
the left of line 54. Enter the amount and type of any
nontaxable earned income in the spaces provided on
line 54. 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 4 of
Schedule EIC, the credit may not be allowed.
4. Fill in and attach any schedules or forms asked for on

the lines you completed.
5. Attach Copy B or the first copy of all your Form(s) W–

2 to your return. Also attach any Form 1099–R you re-
ceived that has withholding tax in box 4.
6. Sign and date your return and enter your occupa-

tion(s). If you are filing a joint return, both you and your
spouse must sign it. Mail your return to the Internal Reve-
nue Service Center for the area where you live.

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Department of the Treasury

Internal Revenue Service

Cat. No. 22402M

The IRS Will

● You want your refund to be directly deposited in your

● You want any part of your refund applied to your 1997

1. Place your peel-off label on your return. If you do not

2. Read lines 1 through 8 and complete the lines that ap-

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

1. Place your peel-off label on your return. If you do not

2. Read lines 1 through 22 and complete the lines that

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

5. Attach Copy B or the first copy of all your Form(s) W–2

Follow these steps if you are filing Form 1040.

1. Place your peel-off label on your return. If you do not

2. Read lines 1 through 37 and complete the lines that

3. Read lines 39 through 57 and complete the lines that

4. Fill in and attach any schedules or forms asked for on

5. Attach Copy B or the first copy of all your Form(s) W–

6. Sign and date your return and enter your occupa-

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