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VERSION B
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I.R.S. SPECIFICATIONS
1
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040EZ, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK & PMS 338
FLAT SIZE: 203 mm (8") x 279 mm (11")
OR EXACT MATCH
PERFORATE: (NONE)
SCREENS: SEE SAMPLE
Date
Action
Date
Signature
O.K. to print
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Revised proofs
requested
Separation 1: Form 1040EZ
Ink: black
Separation 2: Form 1040EZ
Recommended screen: 110 line, 20% value. Ink: PMS 338
Department of the Treasury—Internal Revenue Service
Form
Income Tax Return for Single and
Joint Filers With No Dependents (99)
1040EZ
Label
L
A
B
E
L
(See page 11.)
Use the IRS
label.
Otherwise,
please print
or type.
Presidential
Election
Campaign
(page 12)
2006
OMB No. 1545-0074
Your first name and initial
Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see page 11.
H
E
R
E
Apt. no.
¶
You must enter
your SSN(s) above.
¶
City, town or post office, state, and ZIP code. If you have a foreign address, see page 11.
Checking a box below will not
change your tax or refund.
©
f
o
s
a
6
t
0
f
0
a
2
r
/
D /14
6
0
©
Check here if you, or your spouse if a joint return, want $3 to go to this fund?
1
Income
Attach
Form(s) W-2
here.
Enclose, but
do not attach,
any payment.
Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.
Attach your Form(s) W-2.
1
2
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
2
3
Unemployment compensation and Alaska Permanent Fund dividends (see page 13).
3
4
5
Add lines 1, 2, and 3. This is your adjusted gross income.
If someone can claim you (or your spouse if a joint return) as a dependent, check the
applicable box(es) below and enter the amount from the worksheet on back.
4
You
Spouse
If no one can claim you (or your spouse if a joint return), enter $8,450 if single;
$16,900 if married filing jointly. See back for explanation.
6
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
This is your taxable income.
7 Federal income tax withheld from box 2 of your Form(s) W-2.
8a Earned income credit (EIC).
Payments
and tax
You
b Nontaxable combat pay election.
9
10
©
Spouse
5
6
7
8a
8b
Credit for federal telephone excise tax paid. Attach Form 8913 if required.
©
Add lines 7, 8a, and 9. These are your total payments.
Tax. Use the amount on line 6 above to find your tax in the tax table on pages
24–32 of the booklet. Then, enter the tax from the table on this line.
12a If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.
If Form 8888 is attached, check here ©
9
10
11
Refund
Have it directly
deposited! See
page 18 and fill
in 12b, 12c,
and 12d or
Form 8888.
©
b Routing number
©
d Account number
©
c Type:
Checking
Amount
you owe
13
Third party
designee
Do you want to allow another person to discuss this return with the IRS (see page 19)?
Sign
here
Joint return?
See page 11.
Keep a copy
for your
records.
Paid
preparer’s
use only
©
11
12a
Savings
If line 11 is larger than line 10, subtract line 10 from line 11. This is
the amount you owe. For details on how to pay, see page 19.
©
13
Yes. Complete the following.
No
Designee’s
Phone
Personal identification
©
© (
)
©
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and
accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based
on all information of which the preparer has any knowledge.
Your occupation
Daytime phone number
Your signature
Date
(
Spouse’s signature. If a joint return, both must sign.
Preparer’s
signature
©
Firm’s name (or
yours if self-employed),
address, and ZIP code
Date
Date
©
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 23.
)
Spouse’s occupation
Check if
self-employed
Preparer’s SSN or PTIN
EIN
Phone no.
Cat. No. 11329W
(
)
Form
1040EZ
(2006)
2006 Instructions for Form 1040EZ, Income Tax Return for Single and Joint Filers
With No Dependents
Purpose: This is the first circulated draft of the 2006 Instructions for Form 1040EZ for
your review and comments.
TPCC Meeting: There is no meeting scheduled, but you may request one.
Form: The most current version of the 2006 Form 1040EZ can be viewed by clicking
on: http://tfprod.publish.no.irs.gov/composition/cycle_drafts/outgoing/df1040ez.pdf
Prior Revision: The 2005 Instructions for Form 1040EZ can be viewed by clicking on:
http://publish.no.irs.gov/INSTRS/PDF/12063Y05.PDF
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by July 21, 2006
FROM:
Email:
Phone:
Robyn Magruder-Matthews
robyn.t.magruder-matthews@irs.gov
202-622-4182
Fax:
202-927-6234
Room:
Date:
June 23, 2006
6423
Major Changes to 2006 Form 1040EZ Instructions
♦ The cover, Commissioner’s message, pages 3, 4, and 5, EIC tables and tax tables have not been
updated.
♦All applicable dollar amounts were revised per Rev. Proc. 2005-70.
All filing deadlines were updated to April 16, 2007.
♦All years have been revised as needed.
Page 8
♦We increased the age limit under “Exception for children under age 14” to 18 per PL 109-222.
♦We added a sentence under “When Should You File?” regarding the due date for taxpayers
living in states filing in Andover per Media Relations.
Page 13
♦We increased the age limit under “Alaska Permanent Fund dividends” per PL 109-222.
Page 18
♦Line 9 was revised to reflect the federal telephone excise tax per Notice 2006-50. All subsequent
lines were renumbered.
♦We added text under “Why Use Direct Deposit” to reflect new Form 8888 for splitting refunds
into multiple accounts.
♦We revised the first caution in the discussion of direct deposits per the Direct Deposit task force.
Page 19
The order of the credit card service provider names has been reversed. The order is
reversed each year per ETA.
Page 20
♦We added text under “What Are Your Rights as a Taxpayer” to inform taxpayers of
their civil rights within the IRS per the IRS External Civil Rights office.
Page 21
The text on identity theft was revised per the Identity Theft office.
Page 23
♦The text under “We welcome comments on forms” was revised to conform to Form 1040
Instructions.
♦The text under “Estimates of Taxpayer Burden” was revised to conform to Form 1040
Instructions.
Back Cover
The addresses have not been updated.
PAGER/SGML
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Fileid: I1040EZ.SGM (16-Jun-2006)
Draft
(Init. & date)
Page 1 of 36 of Instructions 1040EZ
❏
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Section references are to the Internal Revenue Code unless otherwise
noted
IRS
2006 1040EZ
Department of the Treasury
Internal Revenue Service
www.irs.gov
Instructions
IRS.gov Home
http://www.irs.gov/
You listen to music, shop, and
pay bills online. Why not file your
tax return the same way.
With
Search
Explore “Free File” and other
electronic e-file options.
Consider Your Taxes Done
For details, see page 3 or go to www.irs.gov.
IRS.gov
http://www.irs.gov/
Search
Hurricane Katrina Relief
New tax benefits were enacted to provide relief to
individuals affected by Hurricane Katrina. See page 8.
Mailing Your Return
You may be mailing your return to a different
address this year. See page 8.
Earned Income Credit
You may be eligible for the EIC. See page 8.
0
Page 2 of 36 of Instructions 1040EZ
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A Message From
the Commissioner
Dear Taxpayer,
American taxpayers made history in 2005. For the first time, over half of all
individuals filed their tax returns electronically. More than 68 million people
“e-filed.” E-file is fast, secure, and accurate. The software catches errors that
may otherwise hold up the processing of a paper return. Refunds come a lot
sooner. I encourage you to consider this option. Taxpayers who file
electronically prefer it.
IRS.gov (www.irs.gov) was visited over 137 million times during last year’s
filing season, making it one of the most used websites in America. IRS.gov
provides ready access to all IRS forms and publications, answers to frequently
asked questions, and interactive features, such as Where’s My Refund, the
Withholding Calculator, and the EITC Assistant eligibility tool. In addition,
Free File, also available through IRS.gov, provides free and convenient access
to e-file. This free service was used by five million taxpayers last year.
The IRS also answered over 33 million toll-free calls from taxpayers last
year. We achieved an all-time high for the accuracy of our answers.
IRS-sponsored volunteer return preparation has almost doubled since 1999,
helping more than two million people file returns.
As we improve services to taxpayers, the IRS continues to emphasize fair and
balanced enforcement of the law. Americans have every right to be confident
that when they pay their taxes, neighbors and competitors are doing the same.
I hope this tax booklet is useful to you. For further information, you may
contact us online at www.irs.gov or call our toll-free numbers 1-800-829-1040
for individuals and 1-800-829-4933 for businesses.
Sincerely,
Mark W. Everson
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.
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consider it done
What is IRS e-file?
It’s the fastest, easiest, and most convenient way to file your income tax return electronically. So easy, over xx million
taxpayers preferred e-file over filing a paper income tax return last year. Visit the IRS website at www.irs.gov/efile for
all the details and latest information.
What are the benefits?
Millions Eligible for Free File!
● Free File allows qualified taxpayers to prepare and e-file their own tax returns for free using commercially available
online tax preparation software.
● Review online tax software provider offerings and determine if you are eligible by visiting the Free File
page at www.irs.gov.
Fast! Easy! Convenient!
●
●
●
●
Get your refund in half the time as paper filers do, even faster and safer with Direct Deposit. See page 18.
Sign electronically and file a completely paperless return. See page 20.
Receive an electronic proof of receipt within 48 hours after the IRS received your return.
If you owe, you can e-file and authorize an electronic funds withdrawal or pay by credit card. If you e-file
before April 16, 2007, you can schedule an electronic funds withdrawal from your checking or savings
account as late as April 16, 2007. See page 19.
● Prepare and file your federal and state returns together and save time.
Accurate! Secure!
● IRS computers quickly and automatically check for errors or other missing information.
● The chance of being audited does not differ whether you e-file or file a paper income tax return.
● Your bank account information is safeguarded along with other tax return information. The IRS does not
have access to credit card numbers.
Visit the IRS website at www.irs.gov/efile for details.
How to e-file?
Use an Authorized IRS e-file
Provider
Use a Personal Computer
Many tax professionals electronically file tax returns for
their clients. As a taxpayer, you have two options:
● You can prepare your return, take it to an Authorized
IRS e-file Provider, and have the provider transmit it
electronically to the IRS, or
● You can have a tax professional prepare your return
and transmit it for you electronically.
Tax professionals may charge a fee for IRS e-file. Fees
may vary depending on the professional and the specific
services rendered.
You can file your income tax return in a fast, easy,
convenient way using your personal computer. A
computer with a modem or Internet access and tax
preparation software are all you need. Best of all, you
can e-file from the comfort of your home 24 hours a day,
7 days a week. Visit www.irs.gov for details.
IRS approved tax preparation software is available for
online use on the Internet, for download from the
Internet, and in retail stores. Visit www.irs.gov/efile for
details.
If you do not qualify for the Free File options, visit our
Partners Page for partners that offer low-cost filing
options at www.irs.gov/efile.
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IRS Customer Service Standards
●
●
●
●
At the IRS, our goal is to continually
improve the quality of our services.
To achieve that goal, we have
developed customer service standards
in the following areas.
Prompt refunds.
Canceling penalties.
Resolving problems.
Simpler forms.
If you would like information about the IRS
standards and a report of our accomplishments, see
Pub. 2183.
● Easier filing and payment options.
● Access to information.
● Accuracy.
Help With Unresolved Tax Issues
Office of the Taxpayer Advocate
Contacting Your Taxpayer Advocate
Information You Should
Be Prepared To Provide
If you have attempted to deal with an IRS problem
unsuccessfully, you should contact your Taxpayer
Advocate.
● Your name, address, and social security number (or
employer identification number),
● Your telephone number and hours you can be reached,
● The type of tax return and year(s) involved,
● A detailed description of your problem,
● Your previous attempts to solve the problem and the
office you contacted, and
● Description of the hardship you are facing and
supporting documentation (if applicable).
The Taxpayer Advocate independently represents your
interests and concerns within the IRS by protecting your
rights and resolving problems that have not been fixed
through normal channels.
While Taxpayer Advocates cannot change the tax law or
make a technical tax decision, they can clear up problems
that resulted from previous contacts and ensure that your
case is given a complete and impartial review.
How To Contact Your Taxpayer Advocate
Handling Your Tax Problems
Your assigned personal advocate will listen to your point of
view and will work with you to address your concerns. You
can expect the advocate to provide you with:
● A “fresh look” at your new or on-going problem,
● Timely acknowledgment,
● The name and phone number of the individual assigned
to your case,
● Updates on progress,
● Timeframes for action,
● Speedy resolution, and
● Courteous service.
● Call the Taxpayer Advocate’s toll-free number:
1-877-777-4778.
● Call, write, or fax the Taxpayer Advocate office in
your area (see Pub. 1546 for addresses and phone
numbers).
● TTY/TDD help is available by calling 1-800-829-4059.
● Visit the website at www.irs.gov/advocate.
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Quick and Easy Access to Tax Help and Forms
If you live outside the United States, see Pub. 54 to find out how to get help and forms.
TIP
Refund information. You can check the status of your 2006 refund
Internet
24 hours a day, 7 days a week. See page 6 for details.
You can access the IRS website 24 hours a day,
7 days a week, at www.irs.gov to:
Walk-In
•
•
•
•
•
•
•
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply
stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.
Access commercial tax preparation and e-file
services available free to eligible taxpayers;
Check the status of your 2006 refund;
Download forms, instructions, and publications;
Order IRS products online;
CD-ROM
Research your tax questions online;
You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:
Search publications online by topic or keyword;
Figure your withholding allowances using our W-4
calculator; and
• Sign up to receive local and national tax news by email.
• A CD that is released twice so you have the latest products.
The first release ships in late December and the final release ships in late February.
Mail
•
•
•
•
•
•
•
•
You can send your order for forms, instructions,
and publications to the address below and receive
a response within 10 business days after your request is received.
Internal Revenue Service
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Phone
You can order forms and publications and receive automated information by phone.
Forms and publications. Call 1-800-TAX-FORM
(1-800-829-3676) during the hours shown on page 6 to order current year forms, instructions, and publications, and prior year forms
and instructions. You should receive your order within 10 days.
TeleTax topics. Call 1-800-829-4477 24 hours a day, 7 days a
week, to listen to pre-recorded messages covering about 150 tax
topics. See page 7 for a list of the topics.
Current-year forms, instructions, and publications.
Prior-year forms, instructions, and publications.
Tax Map; an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Buy the CD-ROM from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $25 (no handling fee) or call
1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD-ROM
for $25 (plus a $5 handling fee).
Other ways to get help. See page 21 for information.
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Refund Information
You can check on the status of your 2006 refund if it has been at least 6 weeks from the date
you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with
your return, allow 14 weeks (11 weeks if you filed electronically).
Be sure to have a copy of your 2006 tax return available because
you will need to know the exact whole-dollar amount of your refund. You will also need to know your filing status. Then, do one of
the following.
• Go to www.irs.gov and click on Where’s My Refund.
• Call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.
• Call 1-800-829-1954 during the hours shown below under
Calling the IRS.
Calling the IRS
TIP
Refunds are sent out weekly on Fridays. If you check
the status of your refund and are not given the date it
will be issued, please wait until the next week before
checking back.
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3
years from the date the return was due (including extensions).
If you cannot find the answer to your question using one of the methods listed on page 5,
please call us for assistance at 1-800-829-1040. You will not be charged for the call unless
your phone company charges you for toll-free calls. Our normal hours of operation are
Monday through Friday from 8:00 a.m. to 8:00 p.m. local time. Assistance provided to
callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time
zone. These hours are subject to change. If you call when assistance is not available, you will
receive a message giving the updated hours of operation.
TIP
If you want to check the status of your 2006 refund, see Refund Information
above.
Before You Call
IRS representatives care about the quality of the service provided to
you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
• The tax form, schedule, or notice to which your question relates.
• The facts about your particular situation. The answer to the
same question often varies from one taxpayer to another because of
differences in their age, income, whether they can be claimed as a
dependent, etc.
• The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the
following information, which you should also have available: (a)
your social security number, date of birth, or personal identification
number (PIN) if you have one, and (b) the amount of refund shown
on your tax return, your filing status, the “Caller ID Number”
shown at the top of any notice you received, the numbers in your
street address, or your ZIP code. If you are asking for an installment
agreement to pay your tax, you will be asked for the highest amount
you can pay each month and the date on which you can pay it.
Evaluation of services provided. The IRS uses several methods to
evaluate our telephone service. One method is to record telephone
calls for quality purposes only. A random sample of recorded calls
is selected for review through the quality assurance process. Other
methods include listening to live calls in progress and random se-
lection of customers for participation in a customer satisfaction survey.
Making the Call
Call 1-800-829-1040 (deaf customers with access to TTY/TDD
equipment may call 1-800-829-4059). Our menu allows you to
speak your responses or use your key pad to select a menu option.
After receiving your menu selection, the system will direct your call
to the appropriate assistance. You can do the following within the
system: (a) order tax forms and publications, (b) find out what you
owe, (c) determine if we have adjusted your account or received
payments you made, (d) request a transcript of your tax return or
account, (e) find out where to send your tax return or payment, (f)
request more time to pay or set up a monthly installment agreement,
and (g) find out if you qualify for innocent spouse relief.
Before You Hang Up
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.
What Is TeleTax?
Recorded Tax Information
Topics by Internet
A complete list of topics is on the next page. Recorded tax information is available 24 hours a day, 7 days a week. Select the number of
the topic you want to hear. Then, call 1-800-829-4477. Have paper
and pencil handy to take notes.
TeleTax topics are also available on the IRS website at
www.irs.gov.
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Topic
No.
Subject
419 Gambling income and
expenses
Topic
No.
Subject
420 Bartering income
302 Highlights of tax
421 Scholarship and
changes
fellowship grants
303 Checklist of common 422 Nontaxable income
errors when preparing 423 Social security and
your tax return
equivalent railroad
304 Extensions of time to
retirement benefits
file your tax return
424 401(k) plans
305 Recordkeeping
425 Passive activities —
306 Penalty for
Losses and credits
underpayment of
426 Other income
estimated tax
427 Stock options
307 Backup withholding
428 Roth IRA
308 Amended returns
distributions
309 Roth IRA
429
Traders
in securities
contributions
(information for Form
310 Coverdell education
1040 filers)
savings accounts
430 Exchange of
311 Power of attorney
policyholder interest
information
for stock
312 Disclosure
authorizations
Adjustments to Income
313 Qualified tuition
451 Individual retirement
programs (QTPs)
arrangements (IRAs)
452 Alimony paid
Filing Requirements,
Filing Status, and
453 Bad debt deduction
Exemptions
455 Moving expenses
456 Student loan interest
351 Who must file?
deduction
352 Which form — 1040,
1040A, or 1040EZ?
457 Tuition and fees
deduction
353 What is your filing
status?
Itemized Deductions
354 Dependents
355 Estimated tax
501 Should I itemize?
356 Decedents
502 Medical and dental
357 Tax information for
expenses
parents of kidnapped 503 Deductible taxes
children
504 Home mortgage
points
Types of Income
505 Interest expense
401 Wages and salaries
506 Contributions
402 Tips
507 Casualty and theft
403 Interest received
losses
404 Dividends
508 Miscellaneous
405 Refunds of state and
expenses
local taxes
509 Business use of home
406 Alimony received
510 Business use of car
407 Business income
511 Business travel
408 Sole proprietorship
expenses
409 Capital gains and
512 Business
losses
entertainment
410 Pensions and
expenses
annuities
513 Educational expenses
411 Pensions — The
514 Employee business
general rule and the
expenses
simplified method
515 Casualty, disaster, and
412 Lump-sum
theft losses
distributions
413 Rollovers from
Tax Computation
retirement plans
551 Standard deduction
414 Rental income and
expenses
552 Tax and credits
figured by the IRS
415 Renting residential
and vacation property 553 Tax on a child’s
investment income
416 Farming and fishing
income
554 Self-employment tax
417 Earnings for clergy
555 Ten-year tax option
418 Unemployment
for lump-sum
compensation
distributions
TeleTax Topics
All topics are available in Spanish.
Topic
No.
Subject
IRS Help Available
101
102
103
104
106
IRS services —
Volunteer tax
assistance, toll-free
telephone, walk-in
assistance, and
outreach programs
Tax assistance for
individuals with
disabilities and the
hearing impaired
Tax help for small
businesses and the
self-employed
Taxpayer Advocate
Service — Help for
problem situations
Tax relief for victims
of terrorist attacks
IRS Procedures
151
152
153
154
155
156
157
158
159
Your appeal rights
Refunds — How long
they should take
What to do if you
haven’t filed your tax
return
2006 Form W-2 and
Form 1099-R — What
to do if not received
Forms and
publications — How to
order
Copy of your tax
return — How to get
one
Change of address —
How to notify IRS
Ensuring proper credit
of payments
Prior year(s) Form
W-2 — How to get a
copy of
Collection
201
202
203
204
205
The collection process
What to do if you
can’t pay your tax
Failure to pay child
support and federal
nontax and state
income tax
obligations
Offers in compromise
Innocent spouse relief
(and separation of
liability and equitable
relief)
Alternative Filing
Methods
251
252
253
254
256
Electronic signatures
Electronic filing
Substitute tax forms
How to choose a paid
tax preparer
Filing business returns
electronically
General Information
301
When, where, and
how to file
- 7 -
Topic
No.
Subject
556 Alternative minimum
tax
557 Tax on early
distributions from
traditional and Roth
IRAs
558 Tax on early
distributions from
retirement plans
Tax Credits
601
602
603
604
605
606
607
608
610
Earned income credit
(EIC)
Child and dependent
care credit
Credit for the elderly
or the disabled
Advance earned
income credit
Education credits
Child tax credits
Adoption credit
Excess social security
and RRTA tax
withheld
Retirement savings
contributions credit
Topic
No.
Subject
759 Form 940 and
940-EZ — Deposit
requirements
760 Form 940 and Form
940-EZ — Employer’s
Annual Federal
Unemployment Tax
Returns
761 Tips — Withholding
and reporting
762 Independent
contractor vs.
employee
Electronic Magnetic
Media Filers — 1099
Series and Related
Information Returns
801
802
803
804
805
Who must file
magnetically
Applications, forms,
and information
Waivers and
extensions
Test files and
combined federal and
state filing
Electronic filing of
information returns
Tax Information for
Aliens and U.S. Citizens
Living Abroad
IRS Notices
851 Resident and
Notices — What to do
nonresident aliens
852 Dual-status alien
Notice of
853 Foreign earned
underreported
income exclusion —
income — CP 2000
General
653 IRS notices and bills, 854 Foreign earned
penalties, and interest
income exclusion —
charges
Who qualifies?
855 Foreign earned
income exclusion —
Basis of Assets,
What qualifies?
Depreciation, and Sale
856 Foreign tax credit
of Assets
857 Individual taxpayer
identification number
701 Sale of your home
(ITIN) — Form W-7
703 Basis of assets
858 Alien tax clearance
704 Depreciation
Tax Information for
705 Installment sales
Puerto Rico Residents
(in Spanish only)
Employer Tax
901
Who must file a U.S.
Information
income tax return in
751 Social security and
Puerto Rico
Medicare withholding 902 Deductions and
rates
credits for Puerto
Rico filers
752 Form W-2 — Where,
when, and how to file 903 Federal employment
taxes in Puerto Rico
753 Form W-4 —
904 Tax assistance for
Employee’s
Puerto Rico residents
Withholding
Allowance Certificate
754 Form W-5 — Advance
earned income credit
755 Employer
identification number
(EIN) — How to apply
756 Employment taxes for
household employees
757 Form 941 — Deposit
requirements
758 Form 941 —
Employer’s Quarterly Topic numbers are
Federal Tax Return
effective January 1, 2007
651
652
Page 8 of 36 of Instructions 1040EZ
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Before You Fill In Form 1040EZ
TIP
For details on these and other changes for 2006 and
2007, see Pub. 553.
you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.
Earned Income Credit (EIC)
You may be able to take the EIC if you earned less than $12,120
($14,120 if married filing jointly). See the instructions for lines 8a
and 8b that begin on page 13.
What’s New for 2006
Mailing Your Return
You may be mailing your return to a different address this year
because the IRS has changed the filing location for several areas. If
Filing Requirements
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Do You Have To File?
When Should You File?
Were you (or your spouse if filing a joint return) age 65 or older at
the end of 2006? If you were born on January 1, 1942, you are
considered to be age 65 at the end of 2006.
Not later than April 16, 2007. If you live in Maine, Maryland, Massachuetts, New Hampshire, New York, Vermont, or the District of
Columbia you have until April 17, 2007. If you file after this date,
you may have to pay interest and penalties. See below.
❏ Yes. Use TeleTax topic 351 (see page 6) to find out if you
must file a return. If you do, you must use Form
1040A or 1040.
❏ No. Use Chart A, B, or C on page 9 to see if you must file a
return.
TIP
Even if you do not otherwise have to file a return, you
should file one to get a refund of any federal income tax
withheld. You should also file if you are eligible for the
earned income credit.
Have you tried IRS e-file? It’s the fastest way to get
your refund and it’s free if you are eligible. Visit
www.irs.gov for details.
Exception for children under age 18. If you are planning to file a
tax return for your child who was under age 18 at the end of 2006
and certain other conditions apply, you can elect to include your
child’s income on your return. But you must use Form 1040 and
Form 8814 to do so. If you make this election, your child does not
have to file a return. For details, use TeleTax topic 553 (see page 6)
or see Form 8814.
A child born on January 1, 1989, is considered to be age 18 at the
end of 2006. Do not use Form 8814 for such a child.
Resident aliens. These rules also apply if you were a resident alien.
Also, you may qualify for certain tax treaty benefits. See Pub. 519
for details.
Nonresident aliens and dual-status aliens. These rules also apply if
you were a nonresident alien or dual-status alien and both of the
following apply.
• You were married to a U.S. citizen or resident at the end of
2006.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specfic rules apply to determine if you are a resident
alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filCAUTION
ing requirements and may have to file Form 1040NR or
Form 1040NR-EZ. Pub. 519 discusses these requirements and other
information to help aliens comply with U.S. tax law, including tax
treaty benefits, and special rules for students and scholars.
!
If you were serving in, or in support of, the U.S. Armed
Forces in a designated combat zone, qualified hazardous
duty area, or a contingency operation (for example, you
were in the Afghanistan, Bosnia, Kosovo, or Persian
Gulf area), see Pub. 3.
TIP
What if You Cannot File on Time?
You can get an automatic 6-month extension if, no later than April
16, 2007, you file Form 4868. For details, see Form 4868.
However, even if you get an extension, the tax you owe is still
due April 16, 2007. If you make a payment with your extension
request, see the instructions for line 9 on page 18.
What if You File or Pay Late?
The IRS can charge you interest and penalties on the amount you
owe.
If you file late, the penalty is usually 5% of the amount due for
each month or part of a month your return is late, unless you have a
reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% (more in some cases) of the tax due. We
will charge you interest on the penalty from the due date of the
return (including extensions). If your return is more than 60 days
late, the minimum penalty will be $100 or the amount of any tax
you owe, whichever is smaller.
If you pay your taxes late, the penalty is usually 1⁄2 of 1% of the
unpaid amount for each month or part of a month the tax is not paid.
The penalty can be as much as 25% of the unpaid amount. It applies
to any unpaid tax on the return.
Are There Other Penalties?
Yes. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, and
fraud. We will charge you interest on these penalties from the due
date of the return (including extensions). Criminal penalties may be
imposed for willful failure to file, tax evasion, or making a false
statement. See Pub. 17 for details.
In addition to any other penalties, the law imposes a penalty of
$500 for filing a frivolous return. A frivolous return is one that does
not contain information needed to figure the correct tax or shows a
substantially incorrect tax, because you take a frivolous position or
desire to delay or interfere with the tax laws. This includes altering
- 8 -
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or striking out the preprinted language above the space where you
sign.
Where Do You File?
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority, and
FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written proof
of the mailing date.
See the back cover.
Private delivery services. You can use certain private delivery
services designated by the IRS to meet the “timely mailing as
timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.
• DHL Express (DHL): DHL Same Day Service, DHL Next
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm,
and DHL 2nd Day Service.
Who Can Use Form 1040EZ?
You can use Form 1040EZ if all of the following apply.
• Your filing status is single or married filing jointly (see page
11). If you were a nonresident alien at any time in 2006, see Nonresident aliens on page 11.
• You do not claim any dependents.
Chart A—For Most People
IF your filing status is . . .
THEN file a return if your gross income* was at least . . .
Single
$ 8,450
Married filing jointly**
$16,900
*Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside
the United States (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2006 (or on the date your spouse died) and your gross income was at least $3,300, you must file a return.
Chart B—For Children and Other Dependents
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages,
tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
TIP To find out if your parent (or someone else) can claim you as a dependent, use TeleTax topic 354 (see page 6).
You must file a return if any of the following apply.
• Your unearned income was over $850.
• Your earned income was over $5,150.
• Your gross income was more than the larger of —
• $850, or
• Your earned income (up to $4,850) plus $300.
Chart C—Other Situations When You Must File
You must file a return using Form 1040A or 1040 if any of the following apply for 2006.
• You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your
Form W-2.
• You owe tax from the recapture of an education credit (see Form 8863).
• You claim a credit for excess social security and tier 1 RRTA tax withheld.
You must file a return using Form 1040 if any of the following apply for 2005.
• You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer.
• You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life
insurance.
• You had net earnings from self-employment of at least $400.
• You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security
and Medicare taxes.
• You owe tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a
return only because you owe this tax, you can file Form 5329 by itself.
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• You do not claim any adjustments to income. Use TeleTax
topics 451-453 and 455-458 (see page 6).
• The only tax credit you can claim is the earned income credit.
Use TeleTax topics 601-608 and 610 (see page 6).
• You (and your spouse if filing a joint return) were under age
65 and not blind at the end of 2006. If you were born on January 1,
1942, you are considered to be age 65 at the end of 2006 and cannot
use Form 1040EZ.
• Your taxable income (line 6 of Form 1040EZ) is less than
$100,000.
• You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent
Fund dividends, and your taxable interest was not over $1,500.
• You did not receive any advance earned income credit payments.
• You do not owe any household employment taxes on wages
you paid to a household employee. To find out who owes these
taxes, use TeleTax topic 756 (see page 6).
If you do not meet all of the requirements, you must use Form
1040A or 1040. Use TeleTax topic 352 (see page 6) to find out
which form to use.
Even if you can use Form 1040EZ, it may benefit you to use
Form 1040A or 1040 instead. For example, you can claim the head
of household filing status (which usually results in a lower tax than
single) only on Form 1040A or 1040. Use TeleTax topic 353 (see
page 6). Also, you can itemize deductions only on Form 1040. It
would benefit you to itemize deductions if they total more than your
standard deduction, which is $5,150 for most single people and
$10,300 for most married people filing a joint return. Use TeleTax
topic 501 (see page 6). But if someone can claim you (or your
spouse if married) as a dependent, your standard deduction is the
amount entered on line D of the worksheet on page 2 of Form
1040EZ.
Nonresident aliens. If you were a nonresident alien at any time in
2006, your filing status must be married filing jointly to use Form
1040EZ. If your filing status is not married filing jointly, you may
have to use Form 1040NR or 1040NR-EZ. Specific rules apply to
determine if you were a nonresident or resident alien. See Pub. 519
for details, including the rules for students and scholars who are
aliens.
Where To Report Certain Items From 2006 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation software to file
your federal income tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040EZ, line 7.
Form
W-2
Item and Box in Which It Should Appear
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer MSA
(box 12, code R)
Employer contributions to a health savings account
(box 12, code W)
Income from nonqualified deferred compensation plan
(box 12, code Z)
Where To Report on Form 1040EZ
}
Line 1
See Tip income on page 12
Must file Form 1040A or 1040
Must file Form 1040
Must file Form 1040 if required to file Form 8889 (see the instructions for
Form 8889)
Must file Form 1040
W-2G
Gambling winnings (box 1)
Must file Form 1040
1098-E
Student loan interest (box 1)
Must file Form 1040A or 1040 to deduct
1098-T
Qualified tuition and related expenses (box 1)
Must file Form 1040A or 1040 to deduct or take a credit for the tuition and
related expenses
1099-C
Canceled debt (box 2)
Must file Form 1040 if taxable (see the instructions on Form 1099-C)
1099-DIV
Dividends and distributions
Must file Form 1040A or 1040
1099-G
Unemployment compensation (box 1)
Line 3. But if you repaid any unemployment compensation in 2006, see the
instructions for line 3 on page 13
1099-INT
Interest income (box 1)
Interest on U.S. savings bonds and Treasury obligations
(box 3)
Early withdrawal penalty (box 2)
Foreign tax paid (box 6)
Line 2
See the instructions for line 2 on page 13
Long-term care and accelerated death benefits
Must file Form 1040 if required to file Form 8853 (see the instructions for
Form 8853)
1099-LTC
1099-MISC
Miscellaneous income
1099-OID
Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Must file Form 1040
}
See the instructions on Form 1099-OID
Must file Form 1040 to deduct
1099-Q
Qualified education program payments
Must file Form 1040
1099-R
1099-SA
Distributions from pensions, annuities, IRAs, etc.
Distributions from HSAs and MSAs*
Must file Form 1040A or 1040
Must file Form 1040
*This includes distributions from Archer and Medicare Advantage MSAs.
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Single
You can use this filing status if any of the following was true on
December 31, 2006.
• You were never married.
• You were legally separated, according to your state law, under
a decree of divorce or separate maintenance.
• You were widowed before January 1, 2006, and did not remarry in 2006.
Married Filing Jointly
You can use this filing status if any of the following apply.
• You were married at the end of 2006, even if you did not live
with your spouse at the end of 2006.
• Your spouse died in 2006 and you did not remarry in 2006.
Line Instructions for
Form 1040EZ
• You were married at the end of 2006, and your spouse died in
2007 before filing a 2006 return.
For federal tax purposes, a marriage means only a legal union
between a man and a woman as husband and wife. A husband and
wife can file a joint return even if only one had income or if they did
not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate
returns for that year after the due date of the return.
Joint and several tax liability. If you file a joint return, both you
and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse
does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 20.
IRS e-file takes the guesswork out of preparing your return. You may also be
eligible to use free online commercial tax preparation software to file your
federal income tax return. Visit www.irs.gov/efile for details.
Name and Address
Social Security Number (SSN)
Use the Peel-Off Label
Using your peel-off name and address label on the back of this
booklet will speed the processing of your return. It also prevents
common errors that can delay refunds or result in unnecessary
notices. Put the label on your return after you have finished it. Cross
out any incorrect information and print the correct information. Add
any missing items, such as your apartment number.
An incorrect or missing SSN can increase your tax or reduce your
refund. To apply for an SSN, fill in Form SS-5 and return it to the
Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from your local SSA office, or
by calling the SSA at 1-800-772-1213. It usually takes about 2
weeks to get an SSN.
Check that your SSN on your Forms W-2 and 1099 agrees with
your social security card. If not, see page 21 for more details.
Address Change
IRS individual taxpayer identification numbers (ITINs) for aliens.
If the address on your peel-off label is not your current address,
cross out your old address and print your new address. If you plan to
move after filing your return, use Form 8822 to notify the IRS of
your new address.
If you are a nonresident or resident alien and you do not have and
are not eligible to get an SSN, you must apply for an ITIN. For
details on how to do so, see Form W-7 and its instructions. It
usually takes about 4-6 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return.
Name Change
If you changed your name because of marriage, divorce, etc., be
sure to report the change to your local Social Security Administration office before you file your return. This prevents delays in
processing your return and issuing refunds. It also safeguards your
future social security benefits. If you received a peel-off label, cross
out your former name and print your new name.
What if You Do Not Have a Label?
Print the information in the spaces provided.
TIP
If you filed a joint return for 2005 and you are filing a
joint return for 2006 with the same spouse, be sure to
enter your names and SSNs in the same order as on your
2005 return.
P.O. Box
Enter your P.O. box number only if your post office does not deliver
mail to your home.
!
CAUTION
An ITIN is for tax use only. It does not entitle you to
social security benefits or change your employment or
immigration status under U.S. law.
Nonresident alien spouse. If your spouse is a nonresident alien, he
or she must have either an SSN or an ITIN.
Presidential Election Campaign
Fund
This fund helps pay for Presidential election campaigns. The fund
reduces candidates’ dependence on large contributions from individuals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
check the box. If you are filing a joint return, your spouse may also
have $3 go to the fund. If you check a box, your tax or refund will
not change.
Income
Foreign Address
Print the information in the following order: City, province or state,
and country. Follow the country’s practice for entering the postal
code. Do not abbreviate the country name.
Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return. If you do
round to whole dollars, you must round all amounts. To round, drop
amounts under 50 cents and increase amounts from 50 to 99 cents to
the next dollar. For example, $1.39 becomes $1 and $2.50 becomes
$3.
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Need more information or forms? See page 5.
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If you have to add two or more amounts to figure the amount to
enter on a line, include cents when adding the amounts and round
off only the total.
Example. You received two Forms W-2, one showing wages of
$5,009.55 and one showing wages of $8,760.73. On Form 1040EZ,
line 1, you would enter $13,770 ($5,009.55 + $8,760.73 =
$13,770.28).
Refunds of State or Local Income Taxes
If you received a refund, credit, or offset of state or local income
taxes in 2006, you may receive a Form 1099-G.
In the year the tax was paid to the state or other taxing authority,
did you file Form 1040EZ or 1040A, or did you use TeleFile?
❏ Yes. None of your refund is taxable.
❏ No. You may have to report part or all of the refund as
income on Form 1040 for 2006. For details, use
TeleTax topic 405 (see page 6).
Social Security Benefits
You should receive a Form SSA-1099 or Form RRB-1099. These
forms will show the total social security and equivalent railroad
retirement benefits paid to you in 2006 and the amount of any
benefits you repaid in 2006. Use the worksheet below to see if any
of your benefits are taxable. If they are, you must use Form 1040A
or 1040. For more details, see Pub. 915.
on this line should be shown on their Form(s) W-2 in box 1. But the
following types of income must also be included in the total on
line 1.
• Wages received as a household employee for which you did
not receive a Form W-2 because your employer paid you less than
$1,500 in 2006. Also, enter “HSH” and the amount not reported on
a Form W-2 in the space to the left of line 1.
• Tip income you did not report to your employer. But you must
use Form 1040 and Form 4137 if: (a) you received tips of $20 or
more in any month and did not report the full amount to your
employer, or (b) your Form(s) W-2 show allocated tips that you
must report as income. You must report the allocated tips shown on
your Form(s) W-2 unless you can prove that you received less.
Allocated tips should be shown on your Form(s) W-2 in box 8.
They are not included as income in box 1. See Pub. 531 for more
details.
• Scholarship and fellowship grants not reported on a Form
W-2. Also, enter “SCH” and the amount in the space to the left of
line 1. However, if you were a degree candidate, include on line 1
only the amounts you used for expenses other than tuition and
course-related expenses. For example, amounts used for room,
board, and travel must be reported on line 1.
!
CAUTION
You must use Form 1040A or 1040 if you received
dependent care benefits or employer-provided adoption
benefits for 2006.
Missing or Incorrect Form W-2?
Line 1
Wages, Salaries, and Tips
Enter the total of your wages, salaries, and tips. If a joint return, also
include your spouse’s income. For most people, the amount to enter
If you do not get a Form W-2 from your employer by January 31,
2007, use TeleTax topic 154 (see page 6) to find out what to do.
Even if you do not get a Form W-2, you must still report your
earnings on line 1. If you lose your Form W-2 or it is incorrect, ask
your employer for a new one.
Worksheet To See if Any of Your Social Security Benefits Are Taxable
Before you begin:
⻫
Keep for Your Records
If you are filing a joint return, be sure to include any amounts your spouse received when
entering amounts on lines 1, 3, and 4 below.
1. Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Is the amount on line 1 more than zero?
No.
STOP
None of your social security benefits are taxable.
Yes. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable
unemployment compensation and Alaska Permanent Fund dividends you received (see the
instructions for line 3 on page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter your total interest income, including any tax-exempt interest . . . . . . . . . . . . . . . . . .
4.
5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. If you are:
• Single, enter $25,000
..................................
6.
• Married filing jointly, enter $32,000
7. Is the amount on line 6 less than the amount on line 5?
No. None of your social security benefits are taxable this year. You can use Form 1040EZ.
Do not list your benefits as income.
}
Yes.
STOP
Some of your benefits are taxable this year. You must use Form 1040A or 1040.
Need more information or forms? See page 5.
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Form 1040EZ — Lines 2, 3, 7, 8a, and 8b
If federal income tax was withheld from your Alaska Permanent
Fund dividends, include the tax withheld in the total on line 7.
Line 2
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID.
Report all of your taxable interest income on line 2 even if you did
not receive a Form 1099-INT or 1099-OID.
Include taxable interest from banks, savings and loan associations, money market certificates, credit unions, savings bonds, etc.
If interest was credited in 2006 on deposits that you could not
withdraw because of the bankruptcy or insolvency of the financial
institution, you may be able to exclude part or all of that interest
from your 2006 income. But you must use Form 1040A or 1040 to
do so. See Pub. 550 for details.
If you cashed series EE or I U.S. savings bonds in 2006 that were
issued after 1989 and you paid certain higher education expenses
during the year, you may be able to exclude from income part or all
of the interest on those bonds. But you must use Form 8815 and
Form 1040A or 1040 to do so.
You must use Form 1040A or 1040 if either of the following
applies.
• You received interest as a nominee (that is, in your name but
the interest income actually belongs to someone else).
• You received a 2006 Form 1099-INT for U.S. savings bond
interest that includes amounts you reported before 2006.
Tax-Exempt Interest
If you received tax-exempt interest, such as from municipal bonds,
enter “TEI” and the amount in the space to the left of line 2. Do not
add tax-exempt interest in the total on line 2.
Line 3
Lines 8a and 8b
Earned Income Credit (EIC)
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
Note. If you have a qualifying child (see page 14), you may be able
to take the credit, but you must use Schedule EIC and Form 1040A
or 1040 to do so. For details, see Pub. 596.
To Take the EIC:
• Follow the steps on pages 14 and 15.
• Complete the worksheet on page 16 or let the IRS figure the
credit for you.
For help in determining if you are eligible for the EIC, go to www.
irs.gov/eitc and click on “EITC Assistant.” This service is available
in English and Spanish.
If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
Who must file, on page 15. You may also have to pay penalties.
!
Unemployment Compensation and Alaska
Permanent Fund Dividends
Step 1
Unemployment compensation. You should receive a Form 1099-G
showing the total unemployment compensation paid to you in 2006.
If you received an overpayment of unemployment compensation
in 2006 and you repaid any of it in 2006, subtract the amount you
repaid from the total amount you received. Include the result in the
total on line 3. Also, enter “Repaid” and the amount you repaid in
the space to the left of line 3. If you repaid unemployment compensation in 2006 that you included in gross income in an earlier year,
you can deduct the amount repaid. But you must use Form 1040 to
do so. See Pub. 525 for details.
All Filers
1. Is the amount on Form 1040EZ, line 4, less than $12,120
($14,120 if married filing jointly)?
Yes. Continue
STOP
You cannot take the credit.
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 15)?
Yes. Continue
No.
䊲
Alaska Permanent Fund dividends. Include the dividends in the
total on line 3. But you cannot use Form 1040EZ for a child who
was under age 18 at the end of 2006 if the child’s dividends are
more than $1,700. Instead, you must file Form 8615 and Form
1040A or 1040 for the child. You must also use Form 8615 and
Form 1040A or 1040 for the child if the child’s dividends and
taxable interest (line 2) total more than $1,700. A child born on
January 1, 1989, is considered to be age 18 at the end of 2006. Do
not use Form 8615 for such a child.
No.
䊲
STOP
You cannot take the credit.
Enter “No” in the space to
the left of line 8a.
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2006 tax return?
Yes.
STOP
No. Continue
䊲
You cannot take the
credit.
Payments and Tax
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2006?
Line 7
Yes. Go to question
5.
Federal Income Tax Withheld
Enter the total amount of federal income tax withheld. This should
be shown on your 2006 Form(s) W-2 in box 2.
If you received a 2006 Form 1099-INT, 1099-G, or 1099-OID
showing federal income tax withheld, include the tax withheld in
the total on line 7. This tax should be shown in box 4 of these forms.
No.
STOP
You cannot take the credit.
5. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2006? Members of
the military stationed outside the United States, see page 15
before you answer.
- 13 -
Need more information or forms? See page 5.
Page 14 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040EZ — Lines 8a and 8b
Yes. Continue
No.
䊲
•
STOP
You cannot take the credit.
Enter “No” in the space to
the left of line 8a.
6. Look at the qualifying child conditions below. Could you, or
your spouse if filing a joint return, be a qualifying child of
another person in 2006?
Yes.
STOP
You cannot take the
credit. Enter “No” in
the space to the left of
line 8a.
No. Go to Step 2
on this page.
A qualifying child for the EIC is a child who is a...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
AND
Amount received as a pension or
annuity from a nonqualified deferred
compensation plan or a
nongovernmental section 457 plan
(enter “DFC” and the amount
subtracted in the space to the left of
line 1 on Form 1040EZ). This
amount may be shown on your
Form W-2 in box 11. If you
received such an amount but box 11
is blank, contact your employer for
the amount received as a pension or
annuity.
Add all of your nontaxable combat
pay if you elect to include it in
earned income. Also enter this
amount on Form 1040EZ, line 8b.
See Combat pay, Nontaxable on this
page.
}
–
+
!
Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
CAUTION
was
Under age 19 at the end of 2006
or
Under age 24 at the end of 2006 and a student (see page 15)
Earned Income =
or
Any age and permanently and totally disabled (see page 15)
AND
2. Is your earned income less than $12,120 ($14,120 if married
filing jointly)?
who...
Yes. Go to Step 3.
Either lived with another person in the United States for more
than half of 2006 or was born or died in 2006 and that
person’s home was the child’s home for the entire time the
child was alive in 2006.
!
CAUTION
Special rules apply if the child was married or also
meets the conditions to be a qualifying child of another
person (other than your spouse if filing a joint return).
For details, use TeleTax topic 601 (see page 6) or see
STOP
You cannot take the credit.
Step 3
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
figured by the IRS on
this page.
Pub. 596.
Step 2
No.
No. Go to the worksheet
on page 16.
Earned Income
1. Figure earned income:
Definitions and Special Rules
(listed in alphabetical order)
•
•
Form 1040EZ, line 1
Subtract, if included in line 1, any:
Taxable scholarship or fellowship
grant not reported on a Form W-2.
Amount paid to an inmate in a penal
institution for work (enter “PRI” in
the space to the left of line 1 on
Form 1040EZ).
If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded
from your income. See Combat Zone Exclusion in Pub. 3. You can
elect to include this pay in your earned income when figuring the
EIC. The amount of your nontaxable combat pay should be shown
in Form(s) W-2, box 12, with code Q. If you are filing a joint return
and both you and your spouse received nontaxable combat pay, you
can each make your own election.
Combat pay, Nontaxable.
Credit figured by the IRS. To have the IRS figure the credit for
you:
1. Enter “EIC” in the space to the left of line 8a on Form
1040EZ.
Need more information or forms? See page 5.
- 14 -
Page 15 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040EZ — Lines 8a and 8b
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040EZ, line 8b. See
Combat pay, Nontaxable, above.
3. If your EIC for a year after 1996 was reduced or disallowed,
see Form 8862, Who must file, below.
Form 8862, Who must file. You must file Form 8862 if your EIC
for a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
1. You filed Form 8862 for another year, the EIC was allowed
for that year, and your EIC has not been reduced or disallowed
again for any reason other than a math or clerical error.
2. The only reason your EIC was reduced or disallowed in the
earlier year was because it was determined that a child listed
on Schedule EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit for:
• 2 years after the most recent tax year for which there was a
•
final determination that your EIC was reduced or disallowed
due to reckless or intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a
final determination that your EIC was reduced or disallowed
due to fraud.
Members of the military. If you were on extended active duty
outside the United States, your home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you serve fewer
than 90 days.
Permanently and totally disabled. A person who, at any time in
2006, cannot engage in any substantial gainful activity because of a
physical or mental condition and a doctor has determined that this
condition (a) has lasted or can be expected to last continuously for
at least a year, or (b) can be expected to lead to death.
Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 11. If you will not have
an SSN by April 16, 2007, see What if You Cannot File on Time?
on page 8.
Student. A child who during any part of 5 calendar months of 2006
was enrolled as a full-time student at a school, or took a full-time,
on-farm training course given by a school or a state, county, or local
government agency. A school includes a technical, trade, or
mechanical school. It does not include an on-the-job training
course, correspondence school, or Internet school.
Welfare benefits, Effect of credit on. Any refund you receive as a
result of taking the EIC will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Food stamps and low-income housing.
- 15 -
Need more information or forms? See page 5.
Page 16 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040EZ — Lines 8a and 8b
Earned Income Credit (EIC) Worksheet—Lines 8a and 8b
Part 1
Keep for Your Records
1.
Enter your earned income from Step 2 that begins
on page 14.
2.
Look up the amount on line 1 above in the EIC Table on page 17 to
find the credit. Be sure you use the correct column for your filing
status. Enter the credit here.
1
All Filers
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” in the space to the left of line 8a.
3.
Enter the amount from Form 1040EZ, line 4.
4.
Are the amounts on lines 3 and 1 the same?
3
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
Part 2
5.
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Filers Who
Answered
“No” on
Line 4
Part 3
Is the amount on line 3 less than $6,750 ($8,750 if married filing jointly)?
No. Look up the amount on line 3 in the EIC Table on page 17
to find the credit. Be sure you use the correct column for your
filing status. Enter the credit here.
5
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
This is your earned income credit.
6
Your Earned
Income
Credit
Enter this amount on
Form 1040EZ, line 8a.
CAUTION
If your EIC for a year after 1996 was reduced or disallowed,
see page 15 to find out if you must file Form 8862 to take the
credit for 2006.
Need more information or forms? See page 5.
- 16 -
䊴
EZ
1040
Page 17 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the “At least—But less than” columns and find the line that includes the amount you were told to look up
from your EIC Worksheet on page 16.
2. Then, read across to the column for your filing status. Enter the credit from that column on your EIC Worksheet.
If the amount
you are looking
up from the
worksheet is—
At
least
But
less
than
And your
filing status
is—
Single Married
filing
jointly
If the amount
you are looking
up from the
worksheet is—
At
least
But
less
than
Your credit is—
And your
filing status
is—
Single Married
filing
jointly
If the amount
you are looking
up from the
worksheet is—
At
least
And your
filing status
is—
But Single Married
less
filing
than
jointly
Your credit is—
And your
filing status
is—
If the amount
you are looking
up from the
worksheet is—
At
least
Your credit is—
But
less
than
Single Married
filing
jointly
And your
filing status
is—
If the amount
you are looking
up from the
worksheet is—
At
least
Your credit is—
But
less
than
Single Married
filing
jointly
Your credit is—
$1
50
100
150
$50
100
150
200
$2
6
10
13
$2
6
10
13
2,800
2,850
2,900
2,950
2,850
2,900
2,950
3,000
216
220
224
228
216
220
224
228
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
399
399
399
399
399
399
399
399
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
254
251
247
243
399
399
399
396
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
40
36
33
29
193
189
186
182
200
250
300
350
250
300
350
400
17
21
25
29
17
21
25
29
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
231
235
239
243
231
235
239
243
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
399
399
399
399
399
399
399
399
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
239
235
231
228
392
388
384
381
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
25
21
17
13
178
174
170
166
400
450
500
550
450
500
550
600
33
36
40
44
33
36
40
44
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
247
251
254
258
247
251
254
258
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
399
399
399
399
399
399
399
399
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
224
220
216
212
377
373
369
365
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
10
6
2
0
163
159
155
151
600
650
700
750
650
700
750
800
48
52
55
59
48
52
55
59
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
262
266
270
273
262
266
270
273
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
399
399
399
399
399
399
399
399
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
208
205
201
197
361
358
354
350
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
0
0
0
0
147
143
140
136
800 850
850 900
900 950
950 1,000
63
67
71
75
63
67
71
75
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
277
281
285
289
277
281
285
289
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
399
399
399
396
399
399
399
399
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
193
189
186
182
346
342
339
335
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
0
0
0
0
132
128
124
120
1,000
1,050
1,100
1,150
1,050
1,100
1,150
1,200
78
82
86
90
78
82
86
90
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
293
296
300
304
293
296
300
304
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
392
388
384
381
399
399
399
399
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
178
174
170
166
331
327
323
319
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
0
0
0
0
117
113
109
105
1,200
1,250
1,300
1,350
1,250
1,300
1,350
1,400
94
98
101
105
94
98
101
105
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
308
312
316
319
308
312
316
319
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
377
373
369
365
399
399
399
399
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
163
159
155
151
316
312
308
304
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
0
0
0
0
101
98
94
90
1,400
1,450
1,500
1,550
1,450
1,500
1,550
1,600
109
113
117
120
109
113
117
120
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
323
327
331
335
323
327
331
335
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
361
358
354
350
399
399
399
399
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
147
143
140
136
300
296
293
289
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
0
0
0
0
86
82
78
75
1,600
1,650
1,700
1,750
1,650
1,700
1,750
1,800
124
128
132
136
124
128
132
136
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
339
342
346
350
339
342
346
350
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
346
342
339
335
399
399
399
399
10,000 10,050
10,050 10,100
10,100 10,150
10,150 10,200
132
128
124
120
285
281
277
273
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
0
0
0
0
71
67
63
59
1,800
1,850
1,900
1,950
1,850
1,900
1,950
2,000
140
143
147
151
140
143
147
151
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
354
358
361
365
354
358
361
365
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
331
327
323
319
399
399
399
399
10,200 10,250
10,250 10,300
10,300 10,350
10,350 10,400
117
113
109
105
270
266
262
258
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
0
0
0
0
55
52
48
44
2,000
2,050
2,100
2,150
2,050
2,100
2,150
2,200
155
159
163
166
155
159
163
166
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
369
373
377
381
369
373
377
381
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
316
312
308
304
399
399
399
399
10,400 10,450 101
10,450 10,500 98
10,500 10,550 94
10,550 10,600 90
254
251
247
243
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
0
0
0
0
40
36
33
29
2,200
2,250
2,300
2,350
2,250
2,300
2,350
2,400
170
174
178
182
170
174
178
182
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
384
388
392
396
384
388
392
396
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
300
296
293
289
399
399
399
399
10,600 10,650
10,650 10,700
10,700 10,750
10,750 10,800
86
82
78
75
239
235
231
228
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
0
0
0
0
25
21
17
13
2,400
2,450
2,500
2,550
2,450
2,500
2,550
2,600
186
189
193
197
186
189
193
197
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
399
399
399
399
399
399
399
399
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
285
281
277
273
399
399
399
399
10,800 10,850
10,850 10,900
10,900 10,950
10,950 11,000
71
67
63
59
224
220
216
212
13,600
13,650
13,700
13,750
13,650
13,700
13,750
or more
0
0
0
0
10
6
2
0
2,600
2,650
2,700
2,750
2,650
2,700
2,750
2,800
201
205
208
212
201
205
208
212
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
399
399
399
399
399
399
399
399
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
270
266
262
258
399
399
399
399
11,000 11,050
11,050 11,100
11,100 11,150
11,150 11,200
55
52
48
44
208
205
201
197
- 17 -
Need more information or forms? See page 5.
Page 18 of 36 of Instructions 1040EZ
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Form 1040EZ — Lines 9 Through 12d
Line 9
If you paid the federal telephone excise tax on long distance service
you can claim a credit for the tax. You cannot claim a refund for the
tax on local service unless you paid a flat charge for combined local
and long distance service.
The amount of the credit you can claim is a safe harbor amount
or you can choose to claim the actual amount you paid. If you
choose to claim the actual amount paid, you must attach Form 8913
and receipts showing the amount paid.
spousal support, or a federal nontax debt, such as a student loan,
part or all of the refund on line 12a may be used (offset) to pay the
past-due amount. But your part of the refund may be refunded to
you if certain conditions apply and you complete Form 8379. For
details, use TeleTax topic 203 (see page 6) or see Form 8379.
Lines 12b Through 12d
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Choose direct deposit —a fast, simple, safe,
secure way to have your refund deposited automatically into
your checking or savings account.
Line 10
Add lines 7, 8, and 9. Enter the total on line 10.
Amount paid with extension of time to file. If you filed Form 4868
to get an automatic extension of time to file, include in the total on
line 10 any amount you paid with that form or by electronic funds
withdrawal or credit card. If you paid by credit card, do not include
on line 10 the convenience fee you were charged. To the left of line
10, enter “Form 4868” and show the amount paid.
Line 11
Tax
Do you want the IRS to figure your tax for you?
❏
Yes. See Pub. 967 for details, including who is eligible and
what to do. If you have paid too much, we will send you a
refund. If you did not pay enough, we will send you a bill.
❏
No. Use the Tax Table that starts on page 24.
Why Use Direct Deposit?
• You get your refund fast — in half the time as paper filers if
you e-file.
• Payment is more secure — there is no check to get lost.
• More convenient. No trip to the bank to deposit your check.
• Saves tax dollars. A refund by direct deposit costs less than a
check.
Complete lines 12b through 12d if you want us to directly
deposit the amount shown on line 12a into your checking or savings
account at a bank or other financial institution (such as a mutual
fund, brokerage firm, or credit union) in the United States:
• Check the box on line 12a and attach Form 8888, or
• Complete lines 12b through 12d.
Otherwise, we will send you a check.
Note. If you do not want your refund directly deposited into your
account, draw a line through the boxes on lines 12b and 12d.
Refund
!
CAUTION
Line 12a
numbers.
If line 12a is under $1, we will send the refund only if you request it
when you file your return. If you want to check the status of your
refund, please wait at least 6 weeks (3 weeks if you filed electronically) from the date you filed to do so. But if you filed Form 8379
with your return, allow 14 weeks (11 weeks if you filed electronically). See page 6 for details.
TIP
If your refund is large, you may want to decrease the
amount of income tax withheld from your pay by filing
a new Form W-4. See Income tax withholding and estimated tax payments for 2007 on page 21.
Refund Offset
If you owe past-due federal tax, state income tax, child support,
spousal support, or certain federal nontax debts, such as student
loans, all or part of the refund on line 12a may be used (offset) to
pay the past-due amount. Offsets for federal taxes are made by the
IRS. All other offsets are made by the Treasury Department’s
Financial Management Service (FMS). For federal tax offsets, you
will receive a notice from the IRS. For all other offsets, you will
receive a notice from FMS. To find out if you may have an offset or
if you have a question about it, contact the agency(ies) you owe the
debt to.
Injured spouse claim. If you file a joint return and your spouse has
not paid past-due federal tax, state income tax, child support,
Need more information or forms? See page 5.
The IRS is not responsible for a lost refund if you enter
the wrong account information. Check with your financial institution to make sure your direct deposit will be
accepted and to get the correct routing and account
If you file a joint return and fill in lines 12b through 12d, you are
appointing your spouse as an agent to receive the refund. This
appointment cannot be changed later.
Line 12b. The routing number must be nine digits. The first two
digits must be 01 through 12 or 21 through 32. Otherwise, the direct
deposit will be rejected and a check sent instead. On the sample
check on page 19, the routing number is 250250025.
Your check may state that it is payable through a financial
institution different from the one at which you have your checking
account. If so, do not use the routing number on that check. Instead,
contact your financial institution for the correct routing number to
enter on line 12b.
Line 12d. The account number can be up to 17 characters (both
numbers and letters). Include hyphens but omit spaces and special
symbols. Enter the number from left to right and leave any unused
boxes blank. On the sample check on page 19, the account number
is 20202086. Do not include the check number.
Some financial institutions will not allow a joint refund
to be deposited into an individual account. The IRS is
not responsible if a financial institution rejects a direct
CAUTION
deposit. If the direct deposit is rejected, a check will be
sent instead.
- 18 -
!
Page 19 of 36 of Instructions 1040EZ
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Form 1040EZ — Lines 12b Through 13
Sample Check—Lines 12b Through 12d
TIP
William Maple
Doris Maple
1234 Redwood Circle
Anytown, MD 20000
1234
䊱
E
Installment payments. If you cannot pay the full amount shown on
PL
M
SA
Routing
number
(line 12b)
What if You Cannot Pay?
15-0000/0000
PAY TO THE
ORDER OF
Account
number
(line 12d)
ANYTOWN BANK
Anytown, MD 20000
$
DOLLARS
Do not include
the check number.
.
"’86" 1234
!
䊱
For
|:250250025|:202020
You may need to increase the amount of income tax
withheld from your pay by filing a new Form W-4. See
Income tax withholding and estimated tax payments for
2007 on page 21.
The routing and account numbers may be in different
places on your check.
line 13 when you file, you can ask to make monthly installment
payments for the full or a partial amount. You may have up to 60
months to pay. However, you will be charged interest and may be
charged a late payment penalty on the tax not paid by April 16,
2007, even if your request to pay in installments is granted. You
must also pay a fee. To limit the interest and penalty charges, pay as
much of the tax as possible when you file. But before requesting an
installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
CAUTION
To ask for an installment agreement, use Form 9465. You should
receive a response to your request to make installment payments
within 30 days. But if you file your return after March 31, it may
take us longer to reply.
Amount You Owe
Penalty for Not Paying Enough Tax During the
Year
IRS e-file offers an additional payment option: Electronic funds withdrawal. This option allows you to
file your return early and schedule your payment for withdrawal
from your checking or savings account on a future date up to and
including April 16, 2007. Visit www.irs.gov/efile for details.
You may have to pay a penalty if line 13 is at least $1,000 and it is
more than 10% of the tax shown on your return. The “tax shown on
your return” is the amount on line 11 minus the amount on line 8a.
You may choose to have the IRS figure the penalty for you. If you
owe a penalty, the IRS will send you a bill. However, if you want to
figure the penalty yourself on Form 2210, you must file Form
1040A or 1040 to do so.
Line 13
TIP
Pay your taxes in full by April 16, 2007, to save interest
and penalties. You do not have to pay if line 13 is
under $1.
You can pay by check, money order, or credit card.
To pay by check or money order. Enclose in the envelope with
your return a check or money order payable to the “United States
Treasury” or the full amount when you file. Do not attach the
payment to your return. Do not send cash. Write “2006 Form
1040EZ” and your name, address, daytime phone number, and
social security number (SSN) on your payment. If you are filing a
joint return, enter the SSN shown first on your return.
To help process your payment, enter the amount on the right side
of the check like this: $ XXX.XX. Do not XX
use dashes or lines (for
example, do not enter “XXX – ” or “XXX 100”).
To pay by credit card. You can use your American Express
Card, Discover Card, MasterCard card, or Visa card. To pay
by credit card, call toll free or visit the website of either service
provider listed on this page and follow the instructions. A convenience fee will be charged by the service provider based on the
amount you are paying. Fees may vary between the providers. You
will be told what the fee is during the transaction and you will have
the option to either continue or cancel the transaction. You can also
find out what the fee will be by calling the provider’s toll-free
automated customer service number or visiting the provider’s website shown on this page. If you pay by credit card before filing your
return, please enter on page 1 of Form 1040EZ in the upper left
corner the confirmation number you were given at the end of the
transaction and the amount you charged (not including the convenience fee).
Official Payments Corporation
1-800-2PAY-TAXSM
(1-800-272-9829)
1-877-754-4413
(Customer Service)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040SM
(1-888-729-1040)
1-888-658-5465
(Customer Service)
www.PAY1040.com
The penalty may be waived under certain conditions. See Pub.
505 for details.
Exceptions to the penalty. You will not owe the penalty if your
2005 tax return was for a tax year of 12 full months and either of the
following applies.
1. You had no tax shown on your 2005 return and you were a
U.S. citizen or resident for all of 2005, or
2. Line 7 on your 2006 return is at least as much as the tax shown
on your 2005 return.
Third Party Designee
If you want to allow a friend, family member, or any other person
you choose to discuss your 2006 tax return with the IRS, check the
“Yes” box in the “Third party designee” area of your return. Also,
enter the designee’s name, phone number, and any five digits the
designee chooses as his or her personal identification number
(PIN). But if you want to allow the paid preparer who signed your
return to discuss it with the IRS, just enter “Preparer” in the space
for the designee’s name. You do not have to provide the other
information requested.
If you check the “Yes” box, you, and your spouse if filing a joint
return, are authorizing the IRS to call the designee to answer any
questions that may arise during the processing of your return. You
are also authorizing the designee to:
• Give the IRS any information that is missing from your return,
• Call the IRS for information about the processing of your
return or the status of your refund or payment(s),
• Receive copies of notices or transcripts related to your return,
upon request, and
• Respond to certain IRS notices about math errors, offsets, and
return preparation.
You are not authorizing the designee to receive any refund
check, bind you to anything (including any additional tax liability),
- 19 -
Need more information or forms? See page 5.
Page 20 of 36 of Instructions 1040EZ
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or otherwise represent you before the IRS. If you want to expand
the designee’s authorization, see Pub. 947.
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2007 tax return.
This is April 15, 2008, for most people. If you want to revoke the
authorization before it ends, see Pub. 947.
Sign Your Return
Form 1040EZ is not considered a valid return unless you sign it. If
you are filing a joint return, your spouse must also sign. If your
spouse cannot sign the return, see Pub. 501. Be sure to date your
return and enter your occupation(s). If you are filing a joint return as
a surviving spouse, see Death of a taxpayer on page 21.
Child’s return. If your child cannot sign the return, either parent
can sign the child’s name in the space provided. Then, add “By
(your signature), parent for minor child.”
Daytime phone number. Providing your daytime phone number
may help speed the processing of your return. We can have questions about items on your return, such as the earned income credit.
By answering our questions over the phone, we may be able to
continue processing your return without mailing you a letter. If you
are filing a joint return, you can enter either your or your spouse’s
daytime phone number.
Paid preparer must sign your return. Generally, anyone you pay
to prepare your return must sign it in the space provided. The
preparer must give you a copy of the return for your records.
Someone who prepares your return but does not charge you should
not sign your return.
Electronic return signatures! Create your own
personal identification number (PIN) and file a
paperless return electronically or use a tax professional. If you are
married filing jointly, you and your spouse will each need to create
a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five
zeros. If you use a PIN, there is nothing to sign and nothing to
mail – not even your Forms W-2. For more details, visit www.irs.
gov/efile and click on “e-file for Individual Taxpayers.”
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2005 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X). AGI is the amount shown on your
2005 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ,
line 4. If you do not have your 2005 income tax return, call the IRS
at 1-800-829-1040 to get a free transcript of your return. You will
also be prompted to enter your date of birth (DOB). Make sure your
DOB is accurate and matches the information on record with the
Social Security Administration by checking your annual social security statement.
!
You cannot sign your return electronically if you are a
first-time filer under age 16 at the end of 2006.
CAUTION
Forms 8453 and 8453-OL. Your return is not complete without
your signature. If you are not eligible or choose not to sign your
return electronically, you must complete, sign, and file Form 8453
or Form 8453-OL, whichever applies.
If you use a paid preparer, ask to sign your return electronically!
General Information
How to avoid common mistakes. Mistakes can delay your refund or
result in notices being sent to you.
1. Be sure to enter the correct social security number for you and
your spouse if married in the space provided on Form 1040EZ.
Check that your name and SSN agree with your social security card.
2. Use the amount from line 6 to find your tax in the tax table. Be
sure you enter the correct tax on line 11.
3. If you think you can take the earned income credit, read the
instructions for lines 8a and 8b that begin on page 13 to make sure
you qualify. If you do, make sure you use the correct column of the
EIC Table for your filing status.
4. Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total
payments, and your refund or amount you owe.
5. Check one or both boxes on line 5 if you (or your spouse) can
be claimed as a dependent on someone’s (such as your parents’)
2006 return. Check the box even if that person chooses not to claim
you (or your spouse). If no one can claim you (or your spouse) as a
dependent, do not check any of the boxes.
6. Enter an amount on line 5. If you check any of the boxes, use
the worksheet on the back of Form 1040EZ to figure the amount to
enter. If you do not check any of the boxes, enter $8,450 if single;
$16,900 if married filing jointly.
7. Remember to sign and date Form 1040EZ and enter your
occupation(s).
8. If you got a peel-off label, make sure it shows the correct
name(s) and address. If not, enter the correct information. If you did
not get a label, enter your name and address in the spaces provided
on Form 1040EZ. Check that your name agrees with your social
security card.
9. Attach your Form(s) W-2 to the left margin of Form 1040EZ.
10. If you owe tax and are paying by check or money order, be
sure to include all the required information on your payment. See
the instructions for line 13 on page 19 for details.
Need more information or forms? See page 5.
What are your rights as a taxpayer? You have the right to be
treated fairly, professionally, promptly, and courteously by IRS
employees. Our goal at the IRS is to protect your rights so that you
will have the highest confidence in the integrity, efficiency, and
fairness of our tax system. To ensure that you always receive such
treatment, you should know about the many rights you have at each
step of the tax process. For details, see Pub. 1.
It is the policy of the IRS to treat all taxpayers fairly without
regard to race, color, national origin, age, sex or disability. If you
believe that the IRS violated one of your civil rights, contact the
IRS External Civil Rights office at (202) 927 – 6410 (TDD:
202 – 622 – 3452) (not toll free numbers).
Innocent spouse relief. Generally, both you and your spouse are
each responsible for paying the full amount of tax, interest, and
penalties on your joint return. However, you may qualify for relief
from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false
deductions or credits, (b) you are divorced, separated, or no longer
living with your spouse, or (c) given all the facts and circumstances,
it would not be fair to hold you liable for the tax. To request relief,
you must file Form 8857 no later than 2 years after the date on
which the IRS first attempted to collect the tax from you. For more
information, see Pub. 971 and Form 8857.
Income tax withholding and estimated tax payments for 2007. If
the amount you owe or your refund is large, you may want to file a
new Form W-4 with your employer to change the amount of income
tax withheld from your 2007 pay. For details on how to complete
Form W-4, see Pub. 919. In general, you do not have to make
estimated tax payments if you expect that your 2007 tax return will
show a tax refund or a tax balance due of less than $1,000. See Pub.
505 for more details.
How long should you keep your tax return? Keep a copy of your
tax return, worksheets you used, and records of all items appearing
- 20 -
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on it (such as Forms W-2 and 1099) until the statute of limitations
runs out for that return. Usually, this is 3 years from the date the
return was due or filed, or 2 years from the date the tax was paid,
whichever is later. You should keep some records longer. See Pub.
552 for details.
go to www.irs.gov and enter keyword “phishing.” Further instructions are listed in the article titled “How To Protect Yourself From
Suspicious E-Mails or Phishing Schemes.” For additional information about identity theft prevention and victim assistance, you can
access the IRS Identity Theft page at www.irs.gov by entering
keyword “identity theft.”
How do you amend your tax return? Use Form 1040X to change a
return you already filed. Generally, Form 1040X must be filed
within 3 years after the date the original return was filed, or within 2
years after the date the tax was paid, whichever is later. But you
may have more time to file Form 1040X if you are physically or
mentally unable to manage your financial affairs. See Pub. 556 for
details.
How do you make a gift to reduce debt held by the public? If you
wish to do so, make a check payable to “Bureau of the Public Debt.”
You can send it to: Bureau of the Public Debt, Department G, P.O.
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
check with your income tax return when you file.
TIP
You may be able to deduct this gift on your 2007 tax
return.
How do you get a copy of your tax return? If you need a copy of
your tax return, use Form 4506. There is a $39 fee for each return
requested. If your main home, principal place of business, or tax
records are located in a Presidentially declared disaster area, this fee
will be waived. If you want a free transcript of your tax return or
account, use Form 4506-T or call us. See page 6 for the number.
Parent of a kidnapped child. The parent of a child who is presumed
by law enforcement authorities to have been kidnapped by someone
who is not a family member may be able to take the child into
account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, deduction for dependents, child tax credit, and the earned income credit (EIC). For
details, use TeleTax topic 357 (see page 6) or see Pub. 501 (Pub.
596 for the EIC).
Do both the name and social security number (SSN) on your tax
forms agree with your social security card? If not, your
exemption(s) and any earned income credit may be disallowed,
your refund may be delayed, and you may not receive credit for
your social security earnings. If your Form W-2, Form 1099, or
other tax document shows an incorrect name or SSN, notify your
employer or the form-issuing agent as soon as possible to make sure
your earnings are credited to your social security record. If the name
or SSN on your social security card is incorrect, call the Social
Security Administration at 1-800-772-1213.
Identity theft. If you believe someone has assumed your identity to
file federal income tax returns, or to commit other tax fraud, complete Form 3949A, Information Referral, and mail it to the Internal
Revenue Service, Fresno, CA 93888. Victims of identity theft who
are having trouble filing their returns should call the Taxpayer
Advocate at 1-877-777-4778.
The IRS does not request personal taxpayer information through
email. If you receive this type of request, it may be an attempt by
identity thieves to get your private tax information. Please send a
copy of the fraudulent email to phishing@irs.gov. For instructions
on how to properly submit one of these communications to the IRS,
Death of a taxpayer. If a taxpayer died before filing a return for
2006, the taxpayer’s spouse or personal representative may have to
file and sign a return for that taxpayer. A personal representative
can be an executor, administrator, or anyone who is in charge of the
deceased taxpayer’s property. If the deceased taxpayer did not have
to file a return but had tax withheld, a return must be filed to get a
refund. The person who files the return must enter “Deceased,” the
deceased taxpayer’s name, and the date of death across the top of
the return. If this information is not provided, the processing of the
return may be delayed.
If your spouse died in 2006 and you did not remarry in 2006, or
if your spouse died in 2007 before filing a return for 2006, you can
file a joint return. A joint return should show your spouse’s 2006
income before death and your income for all of 2006. Enter “Filing
as surviving spouse” in the area where you sign the return. If
someone else is the personal representative, he or she must also
sign.
The surviving spouse or personal representative should
promptly notify all payers of income, including financial institutions, of the taxpayer’s death. This will ensure the proper reporting
of income earned by the taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should not be used for tax years
after the year of death, except for estate tax return purposes.
Claiming a refund for a deceased taxpayer. If you are filing a
joint return as a surviving spouse, you only need to file the tax
return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows
your appointment. All other filers requesting the deceased
taxpayer’s refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 6) or see Pub.
559.
Other Ways To Get Help
Send your written tax questions to the IRS. You should get an
answer in about 30 days. If you do not have the mailing address, call
us. See page 6 for the number. Do not send questions with your
return.
Research your tax questions online. You can find answers to many
of your tax questions online in several ways by accessing the IRS
website at www.irs.gov/help and then clicking on “Help with Tax
Questions.” Here are some of the methods you may want to try.
• Frequently asked questions. This section contains an extensive
list of questions and answers. You can select your question by
category or keyword.
• Tax trails. This is an interactive section which asks questions
you can answer by selecting “Yes” or “No.”
• Tax topics. This section provides a broad picture of tax topics
beginning with 17 main categories. Each topic link leads to further
categories and then to a discussion of the topic.
- 21 -
Need more information or forms? See page 5.
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Free help with your return. Free help in preparing your return is
available nationwide from IRS-sponsored volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help
low-income taxpayers and the Tax Counseling for the Elderly
(TCE) program is designed to assist taxpayers age 60 or older with
their tax return. Many VITA sites offer free electronic filing and all
volunteers will let you know about the credits and deductions that
you may be entitled to claim. If you are a member of the military,
you can also get assistance on military tax benefits, such as combat
zone benefits, at an office within your installation. For more information on these programs, go to www.irs.gov and enter keyword
“VITA” in the upper right corner. Or call us. See page 6 for the
number. To find the nearest AARP Tax-Aide site, visit AARP’s
website at www.aarp.org/taxaide or call 1-888-227-7669.
When you go for help, take your photo ID and social security
numbers (or individual taxpayer identification numbers) for your
spouse, your dependents, and yourself. Also take a copy of your
2005 tax return (if available), all your Forms W-2 and 1099 for
2006, and any other information about your 2006 income and
expenses.
Need more information or forms? See page 5.
Everyday tax solutions. You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers.
An employee can explain IRS letters, request adjustments to your
account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go
to www.irs.gov/localcontacts or look in the phone book under
“United States Government, Internal Revenue Service.”
Online services. If you subscribe to an online service, ask about
online filing or tax information.
Help for people with disabilities. Telephone help is available using
TTY/TDD equipment by calling 1-800-829-4059. Braille materials
are available at libraries that have special services for people with
disabilities.
- 22 -
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Disclosure, Privacy Act, and Paperwork Reduction Act Notice
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.
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.
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), which require you to 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.
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.
We welcome comments on forms. If you have comments concerning the accuracy of these time estimates or suggestions for making
this form 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.) Please put “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-6406, Washington, DC 20224. Do not send your return to this
address. Instead, see Where Do You File? on the back cover.
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.
Estimates of Taxpayer Burden
The new estimates of taxpayer burden shown here were developed
by the IRS to better measure and understand the burden taxpayers
experience when preparing their taxes. These estimates of average
preparation times and out-of-pocket expenses are based on a new
survey of taxpayers and a more accurate method of estimating
taxpayer burden. They focus on taxpayer characteristics and activities, rather than forms, and replace the burden estimates shown in
prior year tax form instructions. The data collected to figure the new
estimates includes type of taxpayer, preparation method, filing
method, and taxpayer activities.
If you do not file a return, do not give the information asked for,
or give false information, you may be charged penalties and be
subject to criminal prosecution. We may also have to disallow the
exemptions, credits, or deductions shown on your 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
These changes create a one-time shift in estimates of burden
levels. Comparisons should not be made between these and earlier
published estimates.
Estimated Average Preparation Times and Out-of-Pocket Expenses by Return Preparation Method
The average time and expenses required to complete and file Form 1040EZ will vary depending on individual circumstances. The estimated
averages are:
Self-Prepared Without Tax Software
Self-Prepared With Tax Software
Prepared by Paid Professional
Hours
Costs
Hours
Costs
Hours
Costs
8.3
$5
13.1
$41
8.9
$81
Estimated Average Preparation Time by Taxpayer Activities
The average time needed to complete and file Form 1040EZ is shown below. The estimated averages are:
Average Time (Hours per Return)
Total
Recordkeeping
Tax Planning
Form Completion
All Other Activities
10.1
3.5
2.4
2.5
1.7
- 23 -
Need more information or forms? See page 5.
Page 24 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 Tax Table
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
900
925
950
975
925
950
975
1,000
91
94
96
99
91
94
96
99
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
101
104
106
109
111
114
116
119
121
124
126
129
131
134
136
139
141
144
146
149
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
At
But
Example. Mr. Brown is single. His taxable
least
less
income on line 6 of Form 1040EZ is $26,250.
than
First, he finds the $26,250–26,300 income line.
Next, he finds the “Single” column and reads
26,200 26,250
down the column. The amount shown where
the income line and filing status column meet 䊳 26,250 26,300
26,300 26,350
is $3,576. This is the tax amount he should
26,350 26,400
enter on line 10 of Form 1040EZ.
If Form 1040EZ,
If Form 1040EZ,
And you are—
And you are—
line 6, is—
line 6, is—
Single
Married
filing
jointly
At
least
But
less
than
Your tax is—
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
151
154
156
159
161
164
166
169
151
154
156
159
161
164
166
169
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
171
174
176
179
171
174
176
179
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
181
184
186
189
181
184
186
189
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
191
194
196
199
191
194
196
199
Single
Married
filing
jointly
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
201
204
206
209
201
204
206
209
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
211
214
216
219
211
214
216
219
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
221
224
226
229
221
224
226
229
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
231
234
236
239
231
234
236
239
2,400
2,425
2,450
2,475
2,425
2,450
2,475
2,500
241
244
246
249
241
244
246
249
2,500
2,525
2,550
2,575
2,525
2,550
2,575
2,600
251
254
256
259
251
254
256
259
2,600
2,625
2,650
2,675
2,625
2,650
2,675
2,700
261
264
266
269
261
264
266
269
2,700
2,725
2,750
2,775
2,725
2,750
2,775
2,800
271
274
276
279
271
274
276
279
2,800
2,825
2,850
2,875
2,825
2,850
2,875
2,900
281
284
286
289
281
284
286
289
2,900
2,925
2,950
2,975
2,925
2,950
2,975
3,000
291
294
296
299
291
294
296
299
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
Your tax is—
3,569
3,576
3,584
3,591
3,204
3,211
3,219
3,226
And you are—
Single
Married
filing
jointly
Your tax is—
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
703
708
713
718
723
728
734
741
749
756
764
771
779
786
794
801
809
816
824
831
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
839
846
854
861
869
876
884
891
899
906
914
921
929
936
944
951
959
966
974
981
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
7,000
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
Married
filing
jointly
6,000
4,000
2,025
2,050
2,075
2,100
But
less
than
Your tax is—
3,000
2,000
2,000
2,025
2,050
2,075
At
least
Single
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
Continued on page 25
Need more information or forms? See page 5.
- 24 -
Page 25 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
9,000
9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
Married
filing
jointly
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,409
1,416
1,424
1,431
1,183
1,188
1,193
1,198
At
least
But
less
than
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
And you are—
Single
Married
filing
jointly
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
1,524
1,531
1,539
1,546
1,554
1,561
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
1,674
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
But
less
than
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
Single
Married
filing
jointly
Your tax is—
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
1,974
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,124
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,274
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
19,000
17,000
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516
At
least
And you are—
18,000
16,000
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
If Form 1040EZ,
line 6, is—
Your tax is—
15,000
14,000
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
If Form 1040EZ,
line 6, is—
Your tax is—
13,000
11,000
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
Single
12,000
10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
And you are—
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
20,000
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
1,824
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
Continued on page 26
- 25 -
Need more information or forms? See page 5.
Page 26 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
21,000
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,424
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
2,574
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
2,724
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
2,874
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,024
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,174
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,324
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
Single
Married
filing
jointly
Your tax is—
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
4,171
4,184
4,196
4,209
4,221
4,234
4,246
4,259
4,271
4,284
4,296
4,309
4,321
4,334
4,346
4,359
4,371
4,384
4,396
4,409
3,774
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
4,421
4,434
4,446
4,459
4,471
4,484
4,496
4,509
4,521
4,534
4,546
4,559
4,571
4,584
4,596
4,609
4,621
4,634
4,646
4,659
3,924
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,671
4,684
4,696
4,709
4,721
4,734
4,746
4,759
4,771
4,784
4,796
4,809
4,821
4,834
4,846
4,859
4,871
4,884
4,896
4,909
4,074
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
31,000
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,474
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,096
4,109
4,121
4,134
4,146
4,159
3,624
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
And you are—
30,000
28,000
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
And you are—
27,000
25,000
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
Single
24,000
22,000
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
And you are—
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
Continued on page 27
Need more information or forms? See page 5.
- 26 -
Page 27 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
4,921
4,934
4,946
4,959
4,971
4,984
4,996
5,009
5,021
5,034
5,046
5,059
5,071
5,084
5,096
5,109
5,121
5,134
5,146
5,159
4,224
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
5,171
5,184
5,196
5,209
5,221
5,234
5,246
5,259
5,271
5,284
5,296
5,309
5,321
5,334
5,346
5,359
5,371
5,384
5,396
5,409
4,374
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
5,421
5,434
5,446
5,459
5,471
5,484
5,496
5,509
5,521
5,534
5,546
5,559
5,571
5,584
5,596
5,609
5,621
5,634
5,646
5,659
4,524
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
4,674
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,921
5,934
5,946
5,959
5,971
5,984
5,996
6,009
6,021
6,034
6,046
6,059
6,071
6,084
6,096
6,109
6,121
6,134
6,146
6,159
4,824
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
6,171
6,184
6,196
6,209
6,221
6,234
6,246
6,259
6,271
6,284
6,296
6,309
6,321
6,334
6,346
6,359
6,371
6,384
6,396
6,409
4,974
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
Your tax is—
6,421
6,434
6,446
6,459
6,471
6,484
6,496
6,509
6,521
6,534
6,546
6,559
6,571
6,584
6,596
6,609
6,621
6,634
6,646
6,659
5,124
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
6,671
6,684
6,696
6,709
6,721
6,734
6,746
6,759
6,771
6,784
6,796
6,809
6,821
6,834
6,846
6,859
6,871
6,884
6,896
6,909
5,274
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
6,921
6,934
6,946
6,959
6,971
6,984
6,996
7,009
7,021
7,034
7,046
7,059
7,071
7,084
7,096
7,109
7,121
7,134
7,146
7,159
5,424
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
7,171
7,184
7,196
7,209
7,221
7,234
7,246
7,259
7,271
7,284
7,296
7,309
7,321
7,334
7,346
7,359
7,371
7,384
7,396
7,409
5,574
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
7,421
7,434
7,446
7,459
7,471
7,484
7,496
7,509
7,521
7,534
7,546
7,559
7,571
7,584
7,596
7,609
7,621
7,634
7,646
7,659
5,724
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
7,671
7,684
7,696
7,709
7,721
7,734
7,746
7,759
7,771
7,784
7,796
7,809
7,821
7,834
7,846
7,859
7,871
7,884
7,896
7,909
5,874
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016
43,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
Married
filing
jointly
42,000
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
And you are—
Single
Your tax is—
5,671
5,684
5,696
5,709
5,721
5,734
5,746
5,759
5,771
5,784
5,796
5,809
5,821
5,834
5,846
5,859
5,871
5,884
5,896
5,909
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
And you are—
39,000
37,000
35,000
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
Single
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
And you are—
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
Continued on page 28
- 27 -
Need more information or forms? See page 5.
Page 28 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
45,000
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
7,921
7,934
7,946
7,959
7,971
7,984
7,996
8,009
8,021
8,034
8,046
8,059
8,071
8,084
8,096
8,109
8,121
8,134
8,146
8,159
6,024
6,031
6,039
6,046
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
Married
filing
jointly
At
least
8,171
8,184
8,196
8,209
8,221
8,234
8,246
8,259
8,271
8,284
8,296
8,309
8,321
8,334
8,346
8,359
8,371
8,384
8,396
8,409
6,174
6,181
6,189
6,196
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
6,324
6,331
6,339
6,346
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
And you are—
Single
Married
filing
jointly
51,000
8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859
8,871
8,884
8,896
8,909
6,474
6,481
6,489
6,496
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609
9,621
9,634
9,646
9,659
6,924
6,931
6,939
6,946
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066
6,774
6,781
6,789
6,796
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916
But
less
than
Single
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
Married
filing
jointly
Your tax is—
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359
10,371
10,384
10,396
10,409
7,374
7,381
7,389
7,396
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516
10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609
10,621
10,634
10,646
10,659
7,524
7,531
7,539
7,546
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666
10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859
10,871
10,884
10,896
10,909
7,674
7,681
7,689
7,696
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816
55,000
9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859
9,871
9,884
9,896
9,909
7,074
7,081
7,089
7,096
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216
53,000
9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359
9,371
9,384
9,396
9,409
At
least
And you are—
54,000
52,000
8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109
9,121
9,134
9,146
9,159
If Form 1040EZ,
line 6, is—
Your tax is—
50,000
8,421
8,434
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609
8,621
8,634
8,646
8,659
But
less
than
Your tax is—
49,000
47,000
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
Single
If Form 1040EZ,
line 6, is—
48,000
46,000
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
And you are—
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
56,000
9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109
10,121
10,134
10,146
10,159
7,224
7,231
7,239
7,246
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
Continued on page 29
Need more information or forms? See page 5.
- 28 -
Page 29 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
57,000
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109
11,121
11,134
11,146
11,159
7,824
7,831
7,839
7,846
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359
11,371
11,384
11,396
11,409
7,974
7,981
7,989
7,996
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609
11,621
11,634
11,646
11,659
8,124
8,131
8,139
8,146
8,154
8,161
8,169
8,176
8,186
8,199
8,211
8,224
8,236
8,249
8,261
8,274
8,286
8,299
8,311
8,324
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
11,671
11,684
11,696
11,709
11,721
11,734
11,746
11,759
11,771
11,784
11,796
11,809
11,821
11,834
11,846
11,859
11,871
11,884
11,896
11,909
8,336
8,349
8,361
8,374
8,386
8,399
8,411
8,424
8,436
8,449
8,461
8,474
8,486
8,499
8,511
8,524
8,536
8,549
8,561
8,574
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
11,921
11,934
11,946
11,959
11,971
11,984
11,996
12,009
12,021
12,034
12,046
12,059
12,071
12,084
12,096
12,109
12,121
12,134
12,146
12,159
8,586
8,599
8,611
8,624
8,636
8,649
8,661
8,674
8,686
8,699
8,711
8,724
8,736
8,749
8,761
8,774
8,786
8,799
8,811
8,824
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
12,171
12,184
12,196
12,209
12,221
12,234
12,246
12,259
12,271
12,284
12,296
12,309
12,321
12,334
12,346
12,359
12,371
12,384
12,396
12,409
8,836
8,849
8,861
8,874
8,886
8,899
8,911
8,924
8,936
8,949
8,961
8,974
8,986
8,999
9,011
9,024
9,036
9,049
9,061
9,074
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
Single
Married
filing
jointly
Your tax is—
12,421
12,434
12,446
12,459
12,471
12,484
12,496
12,509
12,521
12,534
12,546
12,559
12,571
12,584
12,596
12,609
12,621
12,634
12,646
12,659
9,086
9,099
9,111
9,124
9,136
9,149
9,161
9,174
9,186
9,199
9,211
9,224
9,236
9,249
9,261
9,274
9,286
9,299
9,311
9,324
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
12,671
12,684
12,696
12,709
12,721
12,734
12,746
12,759
12,771
12,784
12,796
12,809
12,821
12,834
12,846
12,859
12,871
12,884
12,896
12,909
9,336
9,349
9,361
9,374
9,386
9,399
9,411
9,424
9,436
9,449
9,461
9,474
9,486
9,499
9,511
9,524
9,536
9,549
9,561
9,574
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
12,921
12,934
12,946
12,959
12,971
12,984
12,996
13,009
13,021
13,034
13,046
13,059
13,071
13,084
13,096
13,109
13,121
13,134
13,146
13,159
9,586
9,599
9,611
9,624
9,636
9,649
9,661
9,674
9,686
9,699
9,711
9,724
9,736
9,749
9,761
9,774
9,786
9,799
9,811
9,824
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
13,171
13,184
13,196
13,209
13,221
13,234
13,246
13,259
13,271
13,284
13,296
13,309
13,321
13,334
13,346
13,359
13,371
13,384
13,396
13,409
9,836
9,849
9,861
9,874
9,886
9,899
9,911
9,924
9,936
9,949
9,961
9,974
9,986
9,999
10,011
10,024
10,036
10,049
10,061
10,074
13,421
13,434
13,446
13,459
13,471
13,484
13,496
13,509
13,521
13,534
13,546
13,559
13,571
13,584
13,596
13,609
13,621
13,634
13,646
13,659
10,086
10,099
10,111
10,124
10,136
10,149
10,161
10,174
10,186
10,199
10,211
10,224
10,236
10,249
10,261
10,274
10,286
10,299
10,311
10,324
13,671
13,684
13,696
13,709
13,721
13,734
13,746
13,759
13,771
13,784
13,796
13,809
13,821
13,834
13,846
13,859
13,871
13,884
13,896
13,909
10,336
10,349
10,361
10,374
10,386
10,399
10,411
10,424
10,436
10,449
10,461
10,474
10,486
10,499
10,511
10,524
10,536
10,549
10,561
10,574
67,000
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
And you are—
66,000
64,000
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
And you are—
63,000
61,000
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
Single
60,000
58,000
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
And you are—
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
Continued on page 30
- 29 -
Need more information or forms? See page 5.
Page 30 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
13,921
13,934
13,946
13,959
13,971
13,984
13,996
14,009
14,021
14,034
14,046
14,059
14,071
14,084
14,096
14,109
14,121
14,134
14,146
14,159
10,586
10,599
10,611
10,624
10,636
10,649
10,661
10,674
10,686
10,699
10,711
10,724
10,736
10,749
10,761
10,774
10,786
10,799
10,811
10,824
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
14,171
14,184
14,196
14,209
14,221
14,234
14,246
14,259
14,271
14,284
14,296
14,309
14,321
14,334
14,346
14,359
14,371
14,384
14,396
14,409
10,836
10,849
10,861
10,874
10,886
10,899
10,911
10,924
10,936
10,949
10,961
10,974
10,986
10,999
11,011
11,024
11,036
11,049
11,061
11,074
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
14,421
14,434
14,446
14,459
14,471
14,484
14,496
14,509
14,521
14,534
14,546
14,559
14,571
14,584
14,596
14,609
14,621
14,634
14,646
14,660
11,086
11,099
11,111
11,124
11,136
11,149
11,161
11,174
11,186
11,199
11,211
11,224
11,236
11,249
11,261
11,274
11,286
11,299
11,311
11,324
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
14,674
14,688
14,702
14,716
14,730
14,744
14,758
14,772
14,786
14,800
14,814
14,828
14,842
14,856
14,870
14,884
14,898
14,912
14,926
14,940
11,336
11,349
11,361
11,374
11,386
11,399
11,411
11,424
11,436
11,449
11,461
11,474
11,486
11,499
11,511
11,524
11,536
11,549
11,561
11,574
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,954
14,968
14,982
14,996
15,010
15,024
15,038
15,052
15,066
15,080
15,094
15,108
15,122
15,136
15,150
15,164
15,178
15,192
15,206
15,220
11,586
11,599
11,611
11,624
11,636
11,649
11,661
11,674
11,686
11,699
11,711
11,724
11,736
11,749
11,761
11,774
11,786
11,799
11,811
11,824
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
15,234
15,248
15,262
15,276
15,290
15,304
15,318
15,332
15,346
15,360
15,374
15,388
15,402
15,416
15,430
15,444
15,458
15,472
15,486
15,500
11,836
11,849
11,861
11,874
11,886
11,899
11,911
11,924
11,936
11,949
11,961
11,974
11,986
11,999
12,011
12,024
12,036
12,049
12,061
12,074
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
Single
Married
filing
jointly
Your tax is—
15,514
15,528
15,542
15,556
15,570
15,584
15,598
15,612
15,626
15,640
15,654
15,668
15,682
15,696
15,710
15,724
15,738
15,752
15,766
15,780
12,086
12,099
12,111
12,124
12,136
12,149
12,161
12,174
12,186
12,199
12,211
12,224
12,236
12,249
12,261
12,274
12,286
12,299
12,311
12,324
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
15,794
15,808
15,822
15,836
15,850
15,864
15,878
15,892
15,906
15,920
15,934
15,948
15,962
15,976
15,990
16,004
16,018
16,032
16,046
16,060
12,336
12,349
12,361
12,374
12,386
12,399
12,411
12,424
12,436
12,449
12,461
12,474
12,486
12,499
12,511
12,524
12,536
12,549
12,561
12,574
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
16,074
16,088
16,102
16,116
16,130
16,144
16,158
16,172
16,186
16,200
16,214
16,228
16,242
16,256
16,270
16,284
16,298
16,312
16,326
16,340
12,586
12,599
12,611
12,624
12,636
12,649
12,661
12,674
12,686
12,699
12,711
12,724
12,736
12,749
12,761
12,774
12,786
12,799
12,811
12,824
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
16,354
16,368
16,382
16,396
16,410
16,424
16,438
16,452
16,466
16,480
16,494
16,508
16,522
16,536
16,550
16,564
16,578
16,592
16,606
16,620
12,836
12,849
12,861
12,874
12,886
12,899
12,911
12,924
12,936
12,949
12,961
12,974
12,986
12,999
13,011
13,024
13,036
13,049
13,061
13,074
16,634
16,648
16,662
16,676
16,690
16,704
16,718
16,732
16,746
16,760
16,774
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
13,086
13,099
13,111
13,124
13,136
13,149
13,161
13,174
13,186
13,199
13,211
13,224
13,236
13,249
13,261
13,274
13,286
13,299
13,311
13,324
16,914
16,928
16,942
16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180
13,336
13,349
13,361
13,374
13,386
13,399
13,411
13,424
13,436
13,449
13,461
13,474
13,486
13,499
13,511
13,524
13,536
13,549
13,561
13,574
79,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
And you are—
78,000
76,000
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
And you are—
75,000
73,000
71,000
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
Single
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
And you are—
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
Continued on page 31
Need more information or forms? See page 5.
- 30 -
Page 31 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
line 6, is—
At
least
But
less
than
And you are—
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
81,000
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
17,194
17,208
17,222
17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460
13,586
13,599
13,611
13,624
13,636
13,649
13,661
13,674
13,686
13,699
13,711
13,724
13,736
13,749
13,761
13,774
13,786
13,799
13,811
13,824
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
17,474
17,488
17,502
17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740
13,836
13,849
13,861
13,874
13,886
13,899
13,911
13,924
13,936
13,949
13,961
13,974
13,986
13,999
14,011
14,024
14,036
14,049
14,061
14,074
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
17,754
17,768
17,782
17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020
14,086
14,099
14,111
14,124
14,136
14,149
14,161
14,174
14,186
14,199
14,211
14,224
14,236
14,249
14,261
14,274
14,286
14,299
14,311
14,324
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
14,336
14,349
14,361
14,374
14,386
14,399
14,411
14,424
14,436
14,449
14,461
14,474
14,486
14,499
14,511
14,524
14,536
14,549
14,561
14,574
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
18,314
18,328
18,342
18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580
14,586
14,599
14,611
14,624
14,636
14,649
14,661
14,674
14,686
14,699
14,711
14,724
14,736
14,749
14,761
14,774
14,786
14,799
14,811
14,824
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
18,594
18,608
18,622
18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860
14,836
14,849
14,861
14,874
14,886
14,899
14,911
14,924
14,936
14,949
14,961
14,974
14,986
14,999
15,011
15,024
15,036
15,049
15,061
15,074
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
Your tax is—
18,874
18,888
18,902
18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140
15,086
15,099
15,111
15,124
15,136
15,149
15,161
15,174
15,186
15,199
15,211
15,224
15,236
15,249
15,261
15,274
15,286
15,299
15,311
15,324
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
19,154
19,168
19,182
19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420
15,336
15,349
15,361
15,374
15,386
15,399
15,411
15,424
15,436
15,449
15,461
15,474
15,486
15,499
15,511
15,524
15,536
15,549
15,561
15,574
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
19,434
19,448
19,462
19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700
15,586
15,599
15,611
15,624
15,636
15,649
15,661
15,674
15,686
15,699
15,711
15,724
15,736
15,749
15,761
15,774
15,786
15,799
15,811
15,824
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
19,714
19,728
19,742
19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980
15,836
15,849
15,861
15,874
15,886
15,899
15,911
15,924
15,936
15,949
15,961
15,974
15,986
15,999
16,011
16,024
16,036
16,049
16,061
16,074
19,994
20,008
20,022
20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260
16,086
16,099
16,111
16,124
16,136
16,149
16,161
16,174
16,186
16,199
16,211
16,224
16,236
16,249
16,261
16,274
16,286
16,299
16,311
16,324
20,274
20,288
20,302
20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540
16,336
16,349
16,361
16,374
16,386
16,399
16,411
16,424
16,436
16,449
16,461
16,474
16,486
16,499
16,511
16,524
16,536
16,549
16,561
16,574
91,000
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
Married
filing
jointly
90,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
And you are—
Single
Your tax is—
18,034
18,048
18,062
18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
And you are—
87,000
85,000
83,000
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
Single
84,000
82,000
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
And you are—
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
Continued on page 32
- 31 -
Need more information or forms? See page 5.
Page 32 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2005 1040EZ Tax Table—Continued
If Form 1040EZ,
And you are—
line 6, is—
At
least
But
less
than
Single
Married
filing
jointly
If Form 1040EZ,
line 6, is—
At
least
But
less
than
Your tax is—
93,000
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
20,554
20,568
20,582
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820
16,586
16,599
16,611
16,624
16,636
16,649
16,661
16,674
16,686
16,699
16,711
16,724
16,736
16,749
16,761
16,774
16,786
16,799
16,811
16,824
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
Married
filing
jointly
If Form 1040EZ,
And you are—
line 6, is—
At
least
But
less
than
Your tax is—
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
Single
20,834
20,848
20,862
20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100
16,836
16,849
16,861
16,874
16,886
16,899
16,911
16,924
16,936
16,949
16,961
16,974
16,986
16,999
17,011
17,024
17,036
17,049
17,061
17,074
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
21,394
21,408
21,422
21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660
17,336
17,349
17,361
17,374
17,386
17,399
17,411
17,424
17,436
17,449
17,461
17,474
17,486
17,499
17,511
17,524
17,536
17,549
17,561
17,574
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
21,674
21,688
21,702
21,716
21,730
21,744
21,758
21,772
21,786
21,800
21,814
21,828
21,842
21,856
21,870
21,884
21,898
21,912
21,926
21,940
17,586
17,599
17,611
17,624
17,636
17,649
17,661
17,674
17,686
17,699
17,711
17,724
17,736
17,749
17,761
17,774
17,786
17,799
17,811
17,824
21,954
21,968
21,982
21,996
22,010
22,024
22,038
22,052
22,066
22,080
22,094
22,108
22,122
22,136
22,150
22,164
22,178
22,192
22,206
22,220
17,836
17,849
17,861
17,874
17,886
17,899
17,911
17,924
17,936
17,949
17,961
17,974
17,986
17,999
18,011
18,024
18,036
18,049
18,061
18,074
98,000
21,114
21,128
21,142
21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380
17,086
17,099
17,111
17,124
17,136
17,149
17,161
17,174
17,186
17,199
17,211
17,224
17,236
17,249
17,261
17,274
17,286
17,299
17,311
17,324
Need more information or forms? See page 5.
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
Married
filing
jointly
Your tax is—
99,000
99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000
22,234
22,248
22,262
22,276
22,290
22,304
22,318
22,332
22,346
22,360
22,374
22,388
22,402
22,416
22,430
22,444
22,458
22,472
22,486
22,500
97,000
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
Single
96,000
94,000
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
And you are—
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
- 32 -
$100,000
or over—
use
Form 1040
18,086
18,099
18,111
18,124
18,136
18,149
18,161
18,174
18,186
18,199
18,211
18,224
18,236
18,249
18,261
18,274
18,286
18,299
18,311
18,324
Page 33 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Major Categories of Federal Income and Outlays for Fiscal Year 2005
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2005.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
32%
Law enforcement and
general government
2%
Personal income
taxes
38%
Social security,
Medicare, and other
retirement 1
37%
Social
programs 4
20%
Borrowing to
cover deficit
13%
Corporate
income taxes
11%
Excise, customs, estate,
gift, and miscellaneous
taxes
6%
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 surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution
are enacted.
In fiscal year 2005 (which began on October 1, 2004, and ended
on September 30, 2005), federal income was $2.2 trillion and outlays were $2.5 trillion, leaving a deficit of $0.3 trillion.
Footnotes for Certain Federal Outlays
1. Social security, Medicare, and other retirement: These
programs provide income support for the retired and disabled and
medical care for the elderly.
Physical, human,
and community
development 3
10%
Net interest on
the debt
7%
National defense,
veterans, and foreign
affairs 2
24%
2. National defense, veterans, and foreign affairs: About 20%
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 14% 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.
Note. The percentages on this page exclude undistributed offsetting receipts, which were $65 billion in fiscal year 2005. 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.
- 33 -
Need more information or forms? See page 5.
Page 34 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Index to Instructions
A
M
Address Change . . . . . . . . . . . .
Addresses of IRS Centers . . . . . .
Alaska Permanent Fund Dividends
Allocated Tip Income . . . . . . . . .
Amended Return . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . .
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Back
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Cover
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. . 19
Mailing your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Married Persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
N
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Name Change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11, 21
Nonresident Alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 9, 10, 11
C
Commissioner’s Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Common Mistakes, How To Avoid . . . . . . . . . . . . . . . . . . . . . . 20
Customer Service Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
D
Death of a Taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Death of Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Debt Held by the Public, Gift To Reduce . . . . . . . . . . . . . .
Direct Deposit of Refund . . . . . . . . . . . . . . . . . . . . . . . . .
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Dual-status alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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21
21
21
18
23
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E
Earned income credit . . . . .
Combat pay, Nontaxable .
Earned Income Credit Table
Electronic Filing (e-file) . . .
Everyday Tax Solutions . . .
Extension of Time To File .
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. . . . . . . . . 8, 13-16
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3, 5, 8, 11, 18, 19, 20
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F
Federal telephone excise tax . . . . . . . . . . . . . . . . . . . . . . . . .
Filing Instructions:
When to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Back
Filing Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Filing Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forms W-2, 1098, and 1099, Where To Report Certain Items
From . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forms, How To Get . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 18
... 8
Cover
... 8
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. 8
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19
20
11
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21
. 5
Railroad Retirement Benefits Treated as Social Security
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refunds of State and Local Income Taxes . . . . . . . . . .
Resident Alien . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rights of Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . .
Rounding Off to Whole Dollars . . . . . . . . . . . . . . . . .
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6, 18
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R
S
Salaries . . . . . . . . . . . . . . . . . . . . . . . .
Scholarship and Fellowship Grants . . . . . .
Sign Your Return . . . . . . . . . . . . . . . . .
Single Person . . . . . . . . . . . . . . . . . . . .
Social Security Benefits . . . . . . . . . . . . .
Social Security Number . . . . . . . . . . . . .
State and Local Income Taxes, Refunds of
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12
12
20
11
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21
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Tax Assistance . . . . . . . . . . . . . . . . . . . . . .
Tax Figured by the IRS . . . . . . . . . . . . . . . .
Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax-Exempt Interest . . . . . . . . . . . . . . . . . . .
Taxpayer Advocate, Office of . . . . . . . . . . . .
Telephone Assistance, Federal Tax Information
TeleTax . . . . . . . . . . . . . . . . . . . . . . . . . . .
Third Party Designee . . . . . . . . . . . . . . . . . .
Tip Income . . . . . . . . . . . . . . . . . . . . . . . . .
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. 5, 6, 21
. . . . 18
. . 24-32
. . . . 13
..... 3
. . . 5, 6
. 5, 6, 7
. . . . 19
. . . . 12
T
H
Help (free) . . . . . . . . . . . . . . . .
Help With Unresolved Tax Issues
Household Employment Taxes . . .
How to comment on forms . . . . .
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I
Identity theft . . . . . . . . . . . . .
Income Tax Withheld (Federal)
Injured Spouse Claim . . . . . . .
Innocent Spouse Relief . . . . . .
Installment Payments . . . . . . .
Interest Income:
Tax-Exempt . . . . . . . . . . .
Taxable . . . . . . . . . . . . . .
Interest, Late Payment of Tax .
P
Payments and Tax:
Amount You Owe . . . . . . . . .
What if You Cannot Pay? . . . .
Penalty:
Late Filing . . . . . . . . . . . . . .
Late Payment . . . . . . . . . . . .
Underpayment of Tax . . . . . . .
Preparer, Tax Return . . . . . . . . .
Presidential Election $3 Check-Off
Private Delivery Services . . . . . .
Public Debt, Gift To Reduce the .
Publications, How To Get . . . . . .
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21
13
18
20
19
U
Unemployment Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . 13
. . . . . . . . . . . . . . . . . . . . . . . . . 13
. . . . . . . . . . . . . . . . . . . . . . . . . 13
. . . . . . . . . . . . . . . . . . . . . . . 8, 19
K
Kidnapped Child, Parent of . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
L
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-20
Need more information or forms? See page 5.
W
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
What’s New for 2006 . . . . . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . . . .
Who Can Use Form 1040EZ? . . . . . . . . . . . . . . .
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . .
Who Should File . . . . . . . . . . . . . . . . . . . . . . . .
Withholding and Estimated Tax Payments for 2007 .
- 34 -
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....
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Back
....
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. . 12
... 8
... 8
Cover
... 9
... 8
... 8
. . 20
Page 35 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Page 36 of 36 of Instructions 1040EZ
14:17 - 16-JUN-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If an envelope addressed to “Internal Revenue
Service Center” came with this booklet,
please use it. If you do not have one or if you
moved during the year, mail your return to the
Where Do
You File?
Internal Revenue Service Center shown
that applies to you. Envelopes without
enough postage will be returned to you by
the post office.
THEN use this address if you:
Are not enclosing a check or
money order...
IF you live in...
Alabama, Delaware, Florida, Georgia, North Carolina,
Rhode Island, South Carolina, Virginia
Are enclosing a check or
money order...
Internal Revenue Service Center
Atlanta, GA 39901-0014
Internal Revenue Service Center
Atlanta, GA 39901-0114
District of Columbia, Maine, Maryland, Massachusetts, Internal Revenue Service Center
New Hampshire, New York, Vermont
Andover, MA 05501-0014
Internal Revenue Service Center
Andover, MA 05501-0114
Connecticut, Illinois, Indiana, Iowa, Michigan,
Minnesota, Missouri, North Dakota, Ohio, Wisconsin
Internal Revenue Service Center
Kansas City, MO 64999-0014
Internal Revenue Service Center
Kansas City, MO 64999-0114
New Jersey, Pennsylvania
Internal Revenue Service Center
Philadelphia, PA 19255-0014
Internal Revenue Service Center
Philadelphia, PA 19255-0114
Arkansas, Kansas, Kentucky, Louisiana, Mississippi,
Oklahoma, Tennessee, Texas, West Virginia
Internal Revenue Service Center
Austin, TX 73301-0014
Internal Revenue Service Center
Austin, TX 73301-0114
Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Montana, Nebraska, Nevada, New Mexico, Oregon,
South Dakota, Utah, Washington, Wyoming
Internal Revenue Service Center
Fresno, CA 93888-0014
Internal Revenue Service Center
Fresno, CA 93888-0114
American Samoa, nonpermanent residents of Guam or
Internal Revenue Service Center
the Virgin Islands*, Puerto Rico (or if excluding income
Philadelphia, PA 19255-0215
under Internal Revenue Code section 933), dual-status
USA
aliens, and those filing Form 4563
Internal Revenue Service Center
Philadelphia, PA 19255-0215
USA
Internal Revenue Service Center
Austin, TX 73301 – 0215
USA
Internal Revenue Service Center
Austin, TX 73301 – 0215
USA
All APO and FPO addresses, a foreign country: U.S.
citizens and those filing Form 2555 or 2555EZ
* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
What’s Inside?
IRS e-file and free file options
Commissioner’s message
When to file
What’s new for 2005
Index (page 34)
How to comment on forms
How to avoid common mistakes
Help with unresolved tax issues
Free tax help
How to get forms and publications
Tax table
How to make a gift to reduce debt
held by the public
| File Type | application/pdf |
| File Title | 2005 Form 1040 |
| Subject | U.S. Individual Income Tax Return |
| Author | SE:W:CAR:MP |
| File Modified | 2006-12-28 |
| File Created | 2006-12-28 |