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taxmap/instr/i1040gi-041.htm#TXMP2755073e Before You Hang Up(p82)

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

taxmap/instr/i1040gi-041.htm#TXMP36a800ca Quick and Easy Access to Tax Help and Tax Products(p83)

If you live outside the United States, see Pub. 54 to find out how to get help and tax products.

taxmap/instr/i1040gi-041.htm#TXMP24234f99 Internet(p83) You can access the IRS website 24 hours a day,   7 days a week, at www.irs.gov.

taxmap/instr/i1040gi-041.htm#TXMP571be787 Online services and help.(p83)

Go to www.irs.gov to:

• Access Free File, a free commercial income tax preparation and electronic filing service available to taxpayers with adjusted gross income of $54,000 or less.
• Check the status of your 2007 refund. Click on Where's My Refund.
• See answers to many questions. Click on Frequently Asked Questions.
• Figure your withholding allowances using our  
  Withholding Calculator at www.irs.gov/individuals.
• Sign up for e-News Subscriptions to get the latest tax news on a variety of topics by email.
• Send us your comments or request help.
• Get disaster relief information. Enter keyword Disaster.
• Safeguard your privacy. Enter keyword Privacy Policy.

taxmap/instr/i1040gi-041.htm#TXMP3be13571 View and download products.(p83)

Click on More Forms and Publications or go to www.irs.gov/formspubs.

• For forms and instructions, click on Form and Instruction number.
• For publications, click on Publication number.
• For a subject index to forms, instructions, and publications, click on Topical index.
• For prior year forms, instructions, and publications, click on Previous years.

taxmap/instr/i1040gi-041.htm#TXMP784279ba Online ordering of products.(p83)

To order tax products delivered by mail, go to www.irs.gov/formspubs.

• For current year products, click on Forms and publications by U.S. mail.
• For a tax booklet of forms and instructions, click on Tax packages.
• For tax products on a CD, click on Tax products on CD-ROM (Pub. 1796). See on this page.

taxmap/instr/i1040gi-041.htm#TXMP139929bb Phone(p83)

taxmap/instr/i1040gi-041.htm#TXMP7eff1a49 Tax forms and publications.(p83)

Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

taxmap/instr/i1040gi-041.htm#TXMP3b4da190 Tax help and questions.(p83)

Call 1-800-829-1040.

taxmap/instr/i1040gi-041.htm#TXMP5b746f2a Hearing Impaired TTY/TDD.(p83)

Call 1-800-829-4059.

taxmap/instr/i1040gi-041.htm#TXMP299dc453 TeleTax information - 24 hour tax information.(p83)

Call 1-800-829-4477. See pages 79 and 80 for topic numbers and details.

taxmap/instr/i1040gi-041.htm#TXMP3f7abbac Refund hotline.(p83)

Call 1-800-829-1954.

taxmap/instr/i1040gi-041.htm#TXMP3b764c09 Walk-In(p83) You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have reproducible tax products available to photocopy or print from a CD.

taxmap/instr/i1040gi-041.htm#TXMP1fb861e5 Mail(p83) You can order forms, instructions, and publications by completing the order blank on page 85. You should receive your order within 10 days after we receive your request.

taxmap/instr/i1040gi-041.htm#TXMP7e3ff5c6 CD/DVD(p83) Buy IRS Publication 1796 (IRS Tax Products CD) for $35. Price is subject to change. There may be a handling fee. The CD includes current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and email technical support. As a bonus, you will get the IRS Tax Products DVD. The CD is released twice during the year. The first release will ship the beginning of January 2008 and the final release (including the bonus DVD) will ship the beginning of March 2008. The CD does not support electronic filing.

taxmap/instr/i1040gi-041.htm#TXMP78dc1513 Internet.(p83)

Buy the CD from:

• National Technical Information Service (NTIS) at 
  www.irs.gov/cdorders
• Government Printing Office (GPO) at 
  http:// bookstore.gpo.gov (search for Pub. 1796)

taxmap/instr/i1040gi-041.htm#TXMP7f451a2f Telephone.(p83)

Buy the CD from:

• NTIS at 1-877-233-6767
• GPO at 1-866-512-1800

taxmap/instr/i1040gi-041.htm#TXMP53184509 Other ways to get help.(p83)

See page 77 for information.

taxmap/instr/i1040gi-041.htm#TXMP147204c8 Disclosure, Privacy Act, and Paperwork Reduction Act Notice(p84)

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires that you provide your social security number or individual taxpayer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information which we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

taxmap/instr/i1040gi-041.htm#TXMP7cd45433 We Welcome Comments on Forms(p84)

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter Forms Comment on the subject line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.

taxmap/instr/i1040gi-041.htm#TXMP0ef87683 Estimates of Taxpayer Burden(p85)

The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).

Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).

Both time and cost burdens are national averages and do not necessarily reflect a typical case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 26.4 hours, with an average cost of $207 per return. This average includes all associated forms and schedules, across all preparation methods and all taxpayer activities. Taxpayers filing Form 1040 had an average burden of about 34 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged about 10 hours. However, within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area.

The data shown are the best estimates available as of September 24, 2007, from tax returns filed for 2006. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new data becomes available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicates that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms on page 83.

The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:

taxmap/instr/i1040gi-041.htm#TXMP1c1344e4 Order Blank for Forms and Publications(p86)

The most frequently ordered forms and publications are listed on the order blank below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

For faster ways of getting the items you need, go to www.irs.gov/formspubs.

taxmap/instr/i1040gi-041.htm#TXMP545fa437 How To Use the Order Blank(p86)

Circle the items you need on the order blank below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order blank in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.

Do not send your tax return to the address shown on this page. Instead, see the back cover.

taxmap/instr/i1040gi-041.htm#TXMP253e1651 Mail Your Order Blank To:(p86)

National Distribution Center 
P.O. Box 8903 
Bloomington, IL 61702-8903

taxmap/instr/i1040gi-041.htm#TXMP72fac696 Major Categories of Federal Income and Outlays for Fiscal Year 2006(p87)

taxmap/instr/i1040gi-041.htm#TXMP3eddd521

Federal Budget   
On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal Government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receiving the President's proposal, the Congress reviews it and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and the surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2006 (which began on October 1, 2005, and ended on September 30, 2006), federal income was $2.407 trillion and outlays were $2.655 trillion, leaving a deficit of $0.248 trillion.

taxmap/instr/i1040gi-041.htm#TXMP2fb950a6 Footnotes for Certain Federal Outlays(p87)

Note. The percentages on this page exclude undistributed offsetting receipts, which were $68 billion in fiscal year 2006. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

1. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
2. National defense, veterans, and foreign affairs: About 19% of outlays were to equip, modernize, and pay our armed forces and to fund the Global War on Terrorism and other national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
3. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
4. Social programs: About 13% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

taxmap/instr/i1040gi-041.htm#TXMP43aa2164

2007 Tax Schedules   

Previous Page:  Instructions for Form 1040 - Making the Call Next Page:  Instructions for Form 1040 - What's Inside? Use   to find additional occurrences of topic items.