Quick and Easy Access to Tax Help and Forms

Refund Information

What Is TeleTax?

TeleTax Topics

Calling the IRS

Before You Fill In Form 1040

What's New for 2006
What's New for 2007

Filing Requirements

Do You Have To File?

When and Where Should You File?

What if You Cannot File on Time?
Private Delivery Services

Line Instructions for Form 1040

Name and Address

Address Change
Name Change
What if You Do Not Have a Label?

Social Security Number (SSN)

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Nonresident Alien Spouse

Presidential Election Campaign Fund

Filing Status

Single
Married Filing Jointly
Married Filing Separately
Head of Household
Qualifying Widow(er) With Dependent Child

Exemptions

Spouse

Line 6c—Dependents

Income

Foreign-Source Income
Chapter 11 Bankruptcy Cases
Community Property States
Rounding Off to Whole Dollars
Wages, Salaries, Tips, etc.
Taxable Interest
Tax-Exempt Interest
Ordinary Dividends
Qualified Dividends
Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Alimony Received
Business Income or (Loss)
Capital Gain or (Loss)
Other Gains or (Losses)
IRA Distributions
Pensions and Annuities
Unemployment Compensation
Social Security Benefits
Other Income

Adjusted Gross Income

Archer MSA Deduction
Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Health Savings Account Deduction
Moving Expenses
One-Half of Self-Employment Tax
Self-Employed SEP, SIMPLE, and Qualified Plans
Self-Employed Health Insurance Deduction
Penalty on Early Withdrawal of Savings
Alimony Paid
IRA Deduction
Student Loan Interest Deduction
Jury Duty Pay You Gave to Your Employer
Domestic Production Activities Deduction

Tax and Credits

Blindness
Itemized Deductions or Standard Deduction
Exemptions
Tax
Alternative Minimum Tax
Foreign Tax Credit
Credit for Child and Dependent Care Expenses
Credit for the Elderly or the Disabled
Education Credits
Retirement Savings Contributions Credit
Residential Energy Credits

Line 53—Child Tax Credit

Other Credits

Other Taxes

Social Security and Medicare Tax on Tip Income Not Reported to Employer
Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Household Employment Taxes
Total Tax

Payments

Federal Income Tax Withheld
2006 Estimated Tax Payments

Lines 66a and 66b— Earned Income Credit (EIC)

Earned Income Credit (EIC) Table

Excess Social Security and Tier 1 RRTA Tax Withheld
Additional Child Tax Credit
Amount Paid With Request for Extension To File
Credit for Federal Telephone Excise Tax Paid

Refund

Amount Overpaid
Applied to Your 2007 Estimated Tax

Amount You Owe

Amount You Owe
Estimated Tax Penalty

Third Party Designee

Sign Your Return

Child's Return
Daytime Phone Number
Paid Preparer Must Sign Your Return
Electronic Return Signatures!

Assemble Your Return

General Information

How To Avoid Common Mistakes
What Are Your Rights as a Taxpayer?
Innocent Spouse Relief
Income Tax Withholding and Estimated Tax Payments for 2007
Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
Identity Theft
How Do You Make a Gift To Reduce Debt Held By the Public?
How Long Should Records Be Kept?
Amended Return
Need a Copy of Your Tax Return?
Death of a Taxpayer
Claiming a Refund for a Deceased Taxpayer
Other Ways To Get Help
Send Your Written Tax Questions to the IRS
Research Your Tax Questions Online
Free Help With Your Return
Everyday Tax Solutions
Online Services
Help for People With Disabilities
Interest and Penalties
Interest
Penalties

Tax Table

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

We Welcome Comments on Forms
Estimates of Taxpayer Burden

Order Blank for Forms and Publications

How To Use the Order Blank

Major Categories of Federal Income and Outlays for Fiscal Year 2005