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pdf1040EZ
NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
2012
makes doing your taxes
faster and easier.
is the fast, safe, and free
way to prepare and e-file
your taxes.
See www.irs.gov/freefile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see Options for e-filing your returns in these
instructions or click on IRS e-file at IRS.gov.
MAILING YOUR RETURN
If you file a paper return, you may be mailing your
return to a different address this year.
FUTURE DEVELOPMENTS
For the latest information about developments
related to Form 1040EZ and its instructions, such
as legislation enacted after they were published,
go to www.irs.gov/form1040ez.
IRS
Jan 02, 2013
Department of the Treasury Internal Revenue Service IRS.gov
Cat. No. 12063Z
Table of Contents
Department
of the
Treasury
Internal
Revenue
Service
Contents
Page
Contents
Introduction . . . . . . . . . . . . . . . . . . .
Section 1—Before You Begin . . . . . .
What's New . . . . . . . . . . . . . . . .
You May Benefit From Filing Form
1040A or 1040 in 2012 . . . . . .
Section 2—Filing Requirements . . . . .
Do You Have To File? . . . . . . . . .
When Should You File? . . . . . . . .
Checklist for Using Form 1040EZ .
Should You Use Another Form? . .
What Filing Status Can You Use?
3
... 3
... 3
Earned Income Credit (EIC) . . . . . .
Refund . . . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . . . .
Third Party Designee . . . . . . . . . .
Signing Your Return . . . . . . . . . . .
Section 4—After You Have Finished . .
Return Checklist . . . . . . . . . . . . . .
Filing the Return . . . . . . . . . . . . . .
Section 5—General Information . . . . . .
The Taxpayer Advocate Service
Is Here To Help You . . . . . . . . .
Suggestions for Improving the
IRS (Taxpayer Advocacy
Panel) . . . . . . . . . . . . . . . . . . .
Section 6—Getting Tax Help . . . . . . . .
Recorded Tax Help (TeleTax) . . . .
2012 Tax Table . . . . . . . . . . . . . . . . .
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . .
Major Categories of Federal Income
and Outlays for Fiscal Year 2011 . .
Index . . . . . . . . . . . . . . . . . . . . . . . . .
Where Do You File? . . . . . . . . . . . . . .
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Filing Requirement Charts . . . . . . . . .
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Where To Report Certain Items
From 2012 Forms W-2, 1097,
1098, and 1099 . . . . . . . . . .
Section 3—Line Instructions for Form
1040EZ . . . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
Presidential Election Campaign
Fund . . . . . . . . . . . . . . . . . .
Income . . . . . . . . . . . . . . . . . .
Payments, Credits, and Tax . . . .
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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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40
Introduction
able to lower your taxes by using Form 1040A or 1040 instead.
See Pub. 501 for more information.
About These Instructions
We have designed the instructions to make it as simple and
clear as possible to file your tax return. We did this by arranging
the instructions for Form 1040EZ preparation in the most helpful
order.
“Section 2—Filing Requirements” helps you decide if you
even have to file.
“Section 3—Line Instructions for Form 1040EZ” follows the
main sections of the form, starting with “Top of the Form” and
ending with “Signing Your Return.” Cut-outs from the form connect the instructions visually to the form.
“Section 4—After You Have Finished” gives you a checklist
for completing a return. It also gives you information about filing
the return.
“Section 6—Getting Tax Help” has topics such as how to
get tax help, forms, instructions, and publications. It also gives
you other useful information, such as how to check the status of
a refund.
Icons. We use icons throughout the booklet to draw your attention to special information. Here are some key icons:
IRS e-file. This alerts you to many online benefits,
particularly electronic tax filing, available to you at
IRS.gov.
Tip. This lets you know about possible tax benefits,
helpful actions to take, or sources for additional
information.
TIP
Caution. This tells you about special rules, possible
consequences to actions, and areas where you need to
take special care to make correct entries.
!
CAUTION
EPS Filename: 12063z50 (OTC version)
Size: Width
12113u50 (package version)
Writing in information. Sometimes we will ask you to make an
entry “in the space to the left of line . . .” The following example
(using line 1) will help you make the proper entry:
Helpful Hints
1
Wages, salaries, and tips. Thi
Attach your Form(s) W-2.
墌
Income
Do not make the entry here.
W-2.
1
墌
Filing status. We want you to use the proper filing status as
you go through the instructions and tables. You can use Form
1040EZ to file as “Single” or “Married filing jointly.”
Make the entry here.
If you qualify for another filing status, such as “Head of household” or “Qualifying widow(er) with dependent child,” you may be
Section 1—Before You Begin
You May Benefit From Filing Form 1040A or
Even if you can use Form 1040EZ, it may benefit you to use
Form 1040A or 1040 instead. See Should You Use Another
Form in Section 2, later.
1040 in 2012
Due to the following tax law changes for 2012, you may benefit
from filing Form 1040A or 1040, even if you normally file Form
1040EZ. See the instructions for Form 1040A or 1040, as applicable.
What's New
Future developments. For the latest information about developments related to Form 1040EZ and its instructions, such as
legislation enacted after they were published, go to www.irs.gov/
form1040ez.
Earned income credit (EIC) if children lived with you. The
maximum adjusted gross income (AGI) you can have and still
claim the EIC has increased. You may be able to claim the credit
if your AGI is less than the amount below that applies to you. The
maximum investment income you can have and still claim the
credit is $3,200.
Due date of return. File Form 1040EZ by April 15, 2013.
Earned income credit (EIC). You may be able to take the EIC
if you earned less than $13,980 ($19,190 if married filing jointly).
See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3,
later.
You may be able to claim a larger EIC using Form 1040A or
1040 if:
Three or more children lived with you and you earned less
than $45,060 ($50,270 if married filing jointly),
Two children lived with you and you earned less than
$41,952 ($47,162 if married filing jointly), or
One child lived with you and you earned less than $36,920
($42,130 if married filing jointly).
Identity Protection Personal Identification Number (IP PIN).
If we sent you an IP PIN, see Identity protection PIN under Sign
ing Your Return in Section 3, later, to find out how to use it.
Mailing your return. If you are filing a paper return, you may be
mailing it to a different address this year because the IRS has
changed the filing location for several areas. See Where Do You
File? at the end of these instructions.
-3-
Instructions for Form 1040EZ
Death of a Taxpayer
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 include 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.
If a taxpayer died before filing a return for 2012, 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, it may delay the
processing of the return.
For more details, use TeleTax topic 356 or see Pub. 559.
Foreign Financial Assets
If you had foreign financial assets in 2012, you may have to file
Form 8938 with your return. If you have to file Form 8938, you
must use Form 1040. You cannot use Form 1040EZ. Check
www.irs.gov/form8938 for details.
You can file a joint return even if your spouse died in 2012 as
long as you did not remarry in 2012. You can also file a joint return even if your spouse died in 2013 before filing a return for
2012. A joint return should show your spouse's 2012 income before death and your income for all of 2012. Enter “Filing as surviving spouse” in the area where you sign the return. If someone
else is the personal representative, he or she also must sign.
Parent of a Kidnapped Child
If your child is presumed by law enforcement authorities to have
been kidnapped by someone who is not a family member, you
may be able to take the child into account in determining your eligibility for the head of household or qualifying widow(er) filing
status, the dependency exemption, the child tax credit, and the
earned income credit (EIC). But you have to file Form 1040A or
1040 to claim these benefits. For details, see Pub. 501 (Pub. 596
for the EIC).
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.
Section 2—Filing
Requirements
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Do You Have To File?
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.
Have you tried IRS efile? It's the fastest way to get your refund and it's
free if you are eligible. Visit IRS.gov for details.
Were you (or your spouse if filing a joint return) age 65 or older at
the end of 2012? If you were born on January 1, 1948, you are
considered to be age 65 at the end of 2012.
Nonresident aliens and dual-status aliens. These rules also
apply if you were a nonresident alien or a dual-status alien and
both of the following apply.
You were married to a U.S. citizen or resident alien at the
end of 2012.
You elected to be taxed as a resident alien.
Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing
Information, to find out if you must file a return. If so, use Form
1040A or 1040.
No. Use the Filing Requirement Charts, later in this Section 2, to
see if you must file a return. See the Tip below if you have earned
income.
TIP
See Pub. 519 for details.
Specific rules apply to determine if you are a resident
alien, nonresident alien, or dualstatus alien. Most
nonresident aliens and dualstatus aliens have differ
CAUTION
ent filing requirements and may have to file Form
1040NR or 1040NREZ. Pub. 519 discusses these requirements
and other information to help aliens comply with U.S. tax law, in
cluding tax treaty benefits and special rules for students and
scholars.
Even if you do not have to file a return, you should
file one to get a refund of any federal income tax
withheld. You also should file if you are eligible for
the earned income credit.
!
Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to include on
your return the income of a child who was under age 19 at the
end of 2012 or was a full-time student under age 24 at the end of
2012. To do so, use Forms 1040 and 8814. If you make this
election, your child does not have to file a return. For details, use
TeleTax topic 553 or see Form 8814.
When Should You File?
File Form 1040EZ by April 15, 2013. If you file after this date,
you may have to pay interest and penalties. See What if You
Cannot File on Time? in Section 4, later, for information on how
A child born on January 1, 1989, is considered to be age 24
at the end of 2012. Do not use Form 8814 for such a child.
Instructions for Form 1040EZ
-4-
to get more time to file. There is also information about interest
and penalties.
Itemized deductions. You can itemize deductions only on
Form 1040. You will benefit by itemizing if your itemized deductions total more than your standard deduction. For 2012, the
standard deduction is $5,950 for most single people and
$11,900 for most married people filing a joint return. Use TeleTax topic 501. But if someone can claim you (or your spouse if
married) as a dependent, your standard deduction is the amount
on line E of the Worksheet for Line 5 on the back of Form
1040EZ.
If you were serving in, or in support of, the U.S. Armed Forces
in a designated combat zone or contingency operation, you may
be able to file later. See Pub. 3 for details.
Checklist for Using Form 1040EZ
You can use Form 1040EZ if all the items in this checklist apply.
Your filing status is single or married filing jointly. If you were a
nonresident alien at any time in 2012, see Nonresident aliens below.
What Filing Status Can You Use?
You do not claim any dependents.
Single. Use this filing status if any of the following was true on
December 31, 2012.
You were never married.
You were legally separated, according to your state law,
under a decree of divorce or separate maintenance. But if, at the
end of 2012, your divorce was not final (an interlocutory decree),
you are considered married and cannot use the single filing status.
You were widowed before January 1, 2012, and did not remarry in 2012.
You do not claim any adjustments to income. See the TeleTax topics
for Adjustments to Income at www.irs.gov/taxtopics.
If you claim a tax credit, you claim only the earned income credit. See
the TeleTax topics for Tax Credits at www.irs.gov/taxtopics.
You (and your spouse if filing a joint return) were under age 65 and
not blind at the end of 2012. If you were born on January 1, 1948, you
are considered to be age 65 at the end of 2012 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.
Married filing jointly. Use this filing status if any of the following apply.
You were married at the end of 2012, even if you did not
live with your spouse at the end of 2012.
Your spouse died in 2012, and you did not remarry in 2012.
You were married at the end of 2012, and your spouse died
in 2013 before filing a 2012 return.
If you earned tips, they are included in boxes 5 and 7 of your Form
W-2.
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.
You are not a debtor in a chapter 11 bankruptcy case filed after
October 16, 2005.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and the
word “spouse” means a person of the opposite sex who is a husband or a wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on
one return. They 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.
If you do not meet all of the requirements, you must use Form
1040A or 1040. Use TeleTax topic 352 to find out which form to
use.
Nonresident aliens. If you were a nonresident alien at any time
in 2012, 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.
Joint and several tax liability. If you file a joint return, both
you and your spouse are generally responsible for the tax and
interest or penalties due on the return. This means that if one
spouse does not pay the tax due, the other may have to. Or, if
one spouse does not report the correct tax, both spouses may
be responsible for any additional taxes assessed by the IRS.
You may want to file separately if:
You believe your spouse is not reporting all of his or her income, or
You do not want to be responsible for any taxes due if your
spouse does not have enough tax withheld or does not pay
enough estimated tax.
Should You Use Another Form?
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. You can claim the
retirement savings contributions credit (saver's credit) only on
Form 1040A or 1040. Use TeleTax topic 610.
Tax benefits for education. If you paid higher education expenses, you may be eligible for a tax credit or deduction. You
may be eligible to claim a credit (and receive a refund) even if
you owe no income tax. You must file Form 1040A or 1040 to
claim these tax benefits. For more information on tax benefits for
education, see Pub. 970.
If you want to file separately, you must use Form 1040A or
1040. You cannot use Form 1040EZ. See Innocent spouse relief
in Section 5, later.
-5-
Instructions for Form 1040EZ
Filing Requirement Charts
TIP
Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See Checklist for
Using Form 1040EZ, earlier.
Chart A—For Most People
IF your filing status is . . .
AND your gross income* was at
least . . .
THEN . . .
Single
$ 9,750
File a return
Married filing jointly**
$19,500
File a return
*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 or from the sale of your main home (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2012 (or on the date your spouse died) and your gross income was at least $3,800, 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.
File a return if any of the following apply.
TIP
To find out if your parent
(or someone else) can
claim you as a
dependent, see Pub. 501.
Your unearned income1 was over $950.
Your earned income2 was over $5,950.
Your gross income3 was more than the larger of—
• $950, or
• Your earned income (up to $5,650) plus $300.
Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation,
taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
2
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
3
Gross income is the total of your unearned and earned income.
1
Instructions for Form 1040EZ
-6-
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 2012.
•
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 claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You must file a return using Form 1040 if any of the following apply for 2012.
•
You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you
received from an employer who did not withhold these taxes.
•
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on 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 any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time
homebuyer credit (see Form 5405).
•
You owe additional 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.
•
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form
1040) by itself.
•
You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.
-7-
Instructions for Form 1040EZ
Where To Report Certain Items From 2012 Forms W-2, 1097, 1098, and 1099
IRS efile takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal
income tax return. Visit www.irs.gov/efile or see Options for e-filing your returns, later, for details.
Part 1
Form
W-2
1099-G
1099-INT
1099-OID
Part 2
Form
W-2
W-2G
1097-BTC
1098-E
1098-T
1099-C
1099-DIV
1099-INT
Items That Can Be Reported on Form 1040EZ
Item and Box in Which It Should Appear
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Unemployment compensation (box 1)
Interest income (box 1)
Interest on U.S. savings bonds and Treasury
obligations (box 3)
Tax-exempt interest (box 8)
Original issue discount (box 1)
Other periodic interest (box 2)
Items That May Require Filing Another Form
Items That May Require Filing Another Form
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to a health savings account
(box 12, code W)
Amount reported in box 12, code R or Z
Gambling winnings (box 1)
Bond tax credit
Student loan interest (box 1)
Qualified tuition and related expenses (box 1)
1099-LTC
Canceled debt (box 2)
Dividends and distributions
Interest on U.S. savings bonds and Treasury
obligations (box 3)
Early withdrawal penalty (box 2)
Foreign tax paid (box 6)
Long-term care and accelerated death benefits
1099-MISC
1099-OID
1099-Q
1099-R
1099-SA
Miscellaneous income
Early withdrawal penalty (box 3)
Qualified education program payments
Distributions from pensions, annuities, IRAs, etc.
Distributions from HSAs and MSAs*
If any federal income tax withheld is shown on the forms in
Part 1, include the tax withheld on Form 1040EZ, line 7.
Where To Report on Form 1040EZ
Line 1
See the instructions for Form 1040EZ, line1
Line 3
Line 2
See the instructions for Form 1040EZ, line 2
See the instructions for Form 1040EZ, line 2
See the instructions on Form 1099-OID
See the instructions on Form 1099-OID
Other Form
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
Must file Form 1040
Must file Form 1040
Must file Form 1040A or 1040 to deduct
Must file Form 1040A or 1040 to claim, but first see the instructions
on Form 1098-T
Generally must file Form 1040 (see Pub. 4681)
Must file Form 1040A or 1040
See the instructions for Form 1040EZ, line 2
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Must file Form 1040 if required to file Form 8853 (see the
instructions for Form 8853)
Must file Form 1040
Must file Form 1040 to deduct
Must file Form 1040
Must file Form 1040A or 1040
Must file Form 1040
* This includes distributions from Archer and Medicare Advantage MSAs.
Instructions for Form 1040EZ
-8-
Section 3—Line
Instructions for Form
1040EZ
A
IRS efile takes the guesswork out of preparing your return. You also
may be eligible to use Free File to file your federal income tax return.
Visit www.irs.gov/efile for details.
Check that both the name and SSN on your Forms 1040EZ,
W-2, and 1099 agree with your social security card. If they do
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
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 SSA.
Name and Address
Print or type the information in the spaces provided.
TIP
If you filed a joint return for 2011 and you are filing a
joint return for 2012 with the same spouse, be sure to
enter your names and SSNs in the same order as on
your 2011 return.
IRS individual taxpayer identification numbers (ITINs) for
aliens. 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 takes 6 to 10 weeks to get an ITIN.
Name change. If you changed your name because of marriage,
divorce, or for any other reason, be sure to report the change to
the Social Security Administration (SSA) before filing your return.
This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Address change. If you plan to move after filing your return,
use Form 8822 to notify the IRS of your new address.
Note. An ITIN is for tax use only. It does not entitle you to social
P.O. box. Enter your P.O. box number only if your post office
does not deliver mail to your home.
security benefits or change your employment or immigration status under U.S. law.
Foreign address. If you have a foreign address, enter the city
name on the appropriate line (do not enter any other information
on that line), then also complete the spaces below that line. Do
not abbreviate the country name. Follow the country's practice
for entering the postal code and the name of the province, county, or state.
B
Nonresident alien spouse. If your spouse is a nonresident alien, you cannot use Form 1040EZ unless he or she has either an
SSN or an ITIN.
C
Social Security Number (SSN)
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 also can have $3 go to the fund. If you check a box, your
tax or refund will not change.
An incorrect or missing SSN can increase your tax, reduce your
refund, or delay your refund. To apply for an SSN, fill in Form
SS-5 and return it, along with the appropriate evidence documents, 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 once the SSA has all the evidence and information it needs.
Top of the Form
Your first name and initial
Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
B
Spouse’s social security number
A
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Make sure the SSN(s)
above are correct.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund.
Foreign country name
Foreign postal code Checking a box below will not change
Foreign province/state/county
C your
tax or refund.
You
Spouse
-9-
Instructions for Form 1040EZ
2012 Form 1040EZ—Line 1
Income (Lines 1–6)
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.
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 2012, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?
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 2012. For more information, see the instructions
to Form 1040 or Pub. 525.
Social Security Benefits
If you received social security or equivalent railroad retirement
benefits, you should receive a Form SSA-1099 or Form
RRB-1099. These forms will show the total benefits paid to you
in 2012 and the amount of any benefits you repaid in 2012. Use
the Worksheet To See if Any of Your Social Security Benefits
Are Taxable, later in this Section 3. If any of your benefits are
taxable, you must use Form 1040A or 1040. For more details,
see Pub. 915.
poses, to a person of the same sex) generally must report half
the combined community income of the individual and his or her
domestic partner (or California same-sex spouse). See Form
8958 and Pub. 555. If you file Form 8958, you must use Form
1040.
1
Line 1, Wages, Salaries, and Tips
Enter the total of your wages, salaries, and tips. If you are filing a
joint return, also include your spouse's wages, salaries, and tips.
For most people, the amount to enter on this line should be
shown on their Form(s) W-2 in box 1. But you must include all of
your wages, salaries, and tips in the total on line 1, even if they
are not shown on your Form(s) W-2. For example, the following
types of income must 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 $1,800 in 2012. 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 shows 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. For more information on taxable scholarships and grants, see Pub. 970.
!
Nevada, Washington, and California
domestic partners
CAUTION
You must use Form 1040A or 1040 if you received
dependent care benefits for 2012. You must use
Form 1040 if you received employerprovided adop
tion benefits for 2012.
A registered domestic partner in Nevada, Washington, or California (or a person in California who is married, for state law pur-
Income
Attach
Form(s) W-2
here.
Enclose, but
do not
attach, any
payment.
1
1
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
2
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
3
3
Unemployment compensation and Alaska Permanent Fund dividends (see instructions).
3
Add lines 1, 2, and 3. This is your adjusted gross income.
4
4
5
6
2
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.
You
Spouse
If no one can claim you (or your spouse if a joint return), enter $9,750 if single;
$19,500 if married filing jointly. See back for explanation.
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
6
This is your taxable income.
Instructions for Form 1040EZ
-10-
5
6
2012 Form 1040EZ—Lines 2 through 7
Missing or incorrect Form W-2? Your employer is required to
provide or send Form W-2 to you no later than January 31, 2013.
If you do not receive it by early February, use TeleTax topic 154
to find out what to do. Even if you do not get a Form W-2, you
still must report your earnings on line 1. If you lose your Form
W-2 or it is incorrect, ask your employer for a new one.
2
Line 2, Taxable Interest
If you received interest payments, you should receive a Form
1099-INT or Form 1099-OID from each payer. Report all of your
taxable interest income on line 2 even if you did not receive a
Form 1099-INT or 1099-OID. If you are filing a joint return, also
include any taxable interest received by your spouse.
Include interest received on amounts deposited with banks,
savings and loan associations, credit unions, or similar organizations. If interest was credited in 2012 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 2012 income. But you must use Form 1040A
or 1040 to do so. See Pub. 550 for details.
TIP
For more information on interest received, use Tele
Tax topic 403.
You should also include taxable interest on bonds and other
securities. If you cashed U.S. series EE or I savings bonds in
2012 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 you received taxable interest of more than $1,500. You also must use Form 1040A or
1040 if any of the following apply.
You received interest as a nominee (that is, in your name
but the interest income actually belongs to someone else).
You received a 2012 Form 1099-INT for U.S. savings bond
interest that includes amounts you reported before 2012.
You owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value
over $10,000 at any time during 2012.
Tax-Exempt Interest
If you received tax-exempt interest, such as interest on municipal bonds, each payer should send you a Form 1099-INT. Your
tax-exempt interest should be shown in box 8 of Form 1099-INT.
Enter “TEI” and the amount in the space to the left of line 2. Do
not include tax-exempt interest in the total on line 2.
3
Line 3, Unemployment Compensation
and Alaska Permanent Fund Dividends
paid to you in 2012. Report this amount on line 3. If you are filing
a joint return, also report on line 3 any unemployment compensation received by your spouse. If you made contributions to a
governmental unemployment compensation program or a governmental paid family leave program, reduce the amount you report on line 3 by those contributions.
If you received an overpayment of unemployment compensation in 2012 and you repaid any of it in 2012, subtract the amount
you repaid from the total amount you received. Enter the result
on line 3. However, if the result is zero or less, enter -0- on line 3.
Also, enter “Repaid” and the amount you repaid in the space to
the left of line 3. If, in 2012, you repaid unemployment compensation 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.
Alaska Permanent Fund dividends. If you received Alaska
Permanent Fund dividends, include them in the total on line 3. If
you are filing a joint return, also report on line 3 any Alaska Permanent Fund dividends received by your spouse. You cannot
use Form 1040EZ if you (or your spouse) received any other
kind of dividends.
If a child's interest and Alaska Permanent Fund dividends total more than $1,900, he or she may be required to file Form
8615 and Form 1040A or 1040 instead of Form 1040EZ. The
child's parent may, however, be able to include the child's income on the parent's return. If so, the child need not file a return,
but the parent must file Form 8814 and Form 1040. For more information see Exception for certain children under age 19 or
fulltime students in Section 2, earlier, and Pub. 929.
6
Line 6, Taxable Income
Your taxable income and filing status will determine the amount
of tax you enter on line 10.
!
CAUTION
Figuring taxable income incorrectly is one of the
most common errors on Form 1040EZ. So please
take extra care when subtracting line 5 from line 4.
If you received Forms SSA-1099 or RRB-1099 (showing
amounts treated as social security) use the worksheet on the
next page to determine if you can file Form 1040EZ.
Payments, Credits, and Tax (Lines 7–11)
7
Line 7, Federal Income Tax Withheld
Enter the total amount of federal income tax withheld. This
should be shown on your 2012 Form(s) W-2 in box 2.
If you received 2012 Form(s) 1099-INT, 1099-G, or 1099-OID
showing federal income tax withheld, include the tax withheld in
the total on line 7. This should be shown in box 4 of these forms.
Unemployment compensation. You should receive a Form
1099-G showing in box 1 the total unemployment compensation
-11-
Instructions for Form 1040EZ
2012 Form 1040EZ—Lines 8a and 8b
Worksheet To See if Any of Your Social Security Benefits Are
Taxable
Keep for Your Records
Before you begin:
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.
Yes.
STOP
None of your social security benefits are taxable.
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 Form 1040EZ, line 3, earlier) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
• Married filing jointly, enter $32,000
6.
....................................
7. Is the amount on line 6 less than the amount on line 5?
No.
Yes.
8
None of your social security or railroad retirement benefits are taxable this year. You can use
Form 1040EZ. Do not list your benefits as income.
STOP
Some of your benefits are taxable this year. You must use Form 1040A or 1040.
Lines 8a and 8b, Earned Income Credit
TIP
(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 (defined in Step 1, later),
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 Steps 1 through 3 next.
Complete the Earned Income Credit (EIC) Worksheet, later, 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 use the “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
CAUTION
be 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 under Definitions and Special Rules, later.
You also may have to pay penalties.
!
Step 1
All Filers
1. Is the amount on Form 1040EZ, line 4, less than $13,980
($19,190 if married filing jointly)?
Yes. Go to question 2.
No. STOP
You cannot take the
credit.
Payments,
Credits,
and Tax
7
8a
b
9
10
Federal income tax withheld from Form(s) W-2 and 1099.
8
Earned income credit (EIC) (see instructions).
Nontaxable combat pay election.
8b
Add lines 7 and 8a. These are your total payments and credits.
Tax. Use the amount on line 6 above to find your tax in the tax table in the
instructions. Then, enter the tax from the table on this line.
Instructions for Form 1040EZ
-12-
7
9
7
8a
9
10
10
2012 Form 1040EZ—Lines 8a and 8b
A qualifying child for the EIC is a child who is your...
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 (explained later in Social security number
(SSN) under Definitions and Special Rules)?
Yes. Go to question 3.
No. STOP
Son, daughter, stepchild, foster child, brother, sister, stepbrother,
stepsister, half brother, half sister, or a descendant of any of them (for
example, your grandchild, niece, or nephew).
AND
You cannot take the
credit. Enter “No” in the
space to the left of
line 8a.
was...
Under age 19 at the end of 2012 and younger than you
(or your spouse if filing jointly)
3. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2012? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1947, and before January 2, 1988). If your
spouse died in 2012, see Pub. 596 before you answer.
Yes. Go to question 4.
No. STOP
or
Under age 24 at the end of 2012, a student (defined later), and younger
than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
You cannot take the
credit.
AND
4. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2012?
Members of the military stationed outside the United
States, see Members of the military under Definitions and
Special Rules, later, before you answer.
Yes. Go to question 5.
No. STOP
Who is not filing a joint return for 2012 or is filing a joint return for
2012 only as a claim for refund (defined later)
AND
Who lived with you in the United States for more than half of 2012. If
the child did not live with you for the required time, see Exception to
time lived with you under Definitions and Special Rules, later.
You cannot take the
credit. Enter “No” in the
space to the left of
line 8a.
!
5. Are you filing a joint return for 2012?
Yes. Skip questions 6
No. Go to question 6.
and 7; go to Step 2.
6. Look at the qualifying child conditions next. Could you be
a qualifying child of another person in 2012? (Check “No”
if the other person is not required to file, and is not filing, a
2012 return or is filing a 2012 return only as a claim for
refund (defined under Definitions and Special Rules,
later.))
No. Go to question 7.
Yes. STOP
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 or see Pub. 596.
7. Can you be claimed as a dependent on someone else's 2012
tax return?
No. Go to Step 2.
Yes. STOP
You cannot take the
credit.
You cannot take the
credit. Enter “No” in
the space to the left of
line 8a.
-13-
Instructions for Form 1040EZ
2012 Form 1040EZ—Lines 8a and 8b
Step 2
Earned Income
1. Figure earned income:
2. Is your earned income less than $13,980 ($19,190 if
married filing jointly)?
Yes. Go to Step 3.
No. STOP
Form 1040EZ, line 1
You cannot take the
credit.
a. Subtract, if included in line 1, any:
•
Taxable scholarship or fellowship
grant not reported on a Form W-2.
•
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.
Amount received for work performed
while an inmate in a penal institution
(enter “PRI” in the space to the left of
line 1 on Form 1040EZ).
•
Step 3
−
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
No. Go to the Earned
figured by the IRS
Income Credit (EIC)
under Definitions and
Worksheet.
Special Rules, later.
b. 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 under Definitions and
Special Rules, later, and the Caution
below.
+
!
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.
Earned Income =
CAUTION
Instructions for Form 1040EZ
How To Figure the Credit
-14-
2012 Form 1040EZ—Lines 8a and 8b
Keep for Your Records
Earned Income Credit (EIC) Worksheet—Lines 8a and 8b
1.
Enter your earned income from Step 2, earlier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2.
Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing
status (single or married filing jointly).
Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If line 2 is zero,
STOP
2.
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.
5.
Go to line 5.
Is the amount on line 3 less than $7,800 ($13,000 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No.
Look up the amount on line 3 in the EIC Table, later, to find the credit. Be sure you use the correct column for your
filing status (single or married filing jointly).
Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
6.
Earned income credit. Enter this amount on Form 1040EZ, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
!
6.
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file under Definitions and
Special Rules, later, to find out if you must file Form 8862 to take the credit for 2012.
CAUTION
Definitions and Special Rules
(listed in alphabetical order)
Claim for refund. A claim for refund is a return filed only to get
a refund of withheld income tax or estimated tax paid. A return is
not a claim for refund if you claim the earned income credit or
any other similar refundable credit.
Combat pay, nontaxable. 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 box 12 of Form(s) W-2 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.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” in the space to the left of line 8a on Form
1040EZ.
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, earlier.
3. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.
Exception to time lived with you. Temporary absences by
you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived with you. A child is considered
to have lived with you for more than half of 2012 if the child was
born or died in 2012 and your home was this child's home for
more than half the time he or she was alive in 2012. Special
rules apply to members of the military (see Members of the mili
tary, later) or if the child was kidnapped (see Pub. 596).
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 claim was 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 claim was due to fraud.
Members of the military. If you were on extended active duty
outside the United States, your main 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
do not serve more than 90 days.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2012, the person could not
-15-
Instructions for Form 1040EZ
2012 Form 1040EZ—Lines 8a and 8b
engage in any substantial gainful activity because of a physical
or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at
least a year or 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 allow the recipient of the SSN to
apply for or receive a federally funded benefit. However, if “Valid
for Work Only with DHS Authorization” is printed on your social
security card, your SSN is valid for EIC purposes only as long as
the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number
(SSN), earlier, at the beginning of this Section 3. If you will not
have an SSN by the date your return is due, see What if You
Cannot File on Time? in Section 4, later.
Instructions for Form 1040EZ
Student. A student is a child who during any part of 5 calendar
months of 2012 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 a school
offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive
as a result of taking the EIC may not be counted as income when
determining if you or anyone else is eligible for certain welfare
programs. These programs include Temporary Assistance for
Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program
(food stamps). Check with your local benefits coordinator to find
out if your refund will affect your benefits.
-16-
2012 Earned Income Credit (EIC) Table
!
Follow the two steps below to find your credit.
CAUTION
This is not a tax table.
Step 1. 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, earlier.
Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
At
least
At
least
At
least
At
least
At
least
But
Single Married
less than
filing
jointly
Your credit
is–
But
Single Married
less than
filing
jointly
Your credit
is–
But
Single Married
less than
filing
jointly
Your credit
is–
But
Single Married
less than
filing
jointly
Your credit
is–
.
.
.
.
Your credit
is–
But
Single Married
less than
filing
jointly
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$2
6
10
13
17
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
155
159
163
166
170
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
308
312
316
319
323
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
461
465
469
472
475
461
465
469
472
475
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
456
452
448
444
440
475
475
475
475
475
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
21
25
29
33
36
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
174
178
182
186
189
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
327
331
335
339
342
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
475
475
475
475
475
475
475
475
475
475
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
436
433
429
425
421
475
475
475
475
475
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
40
44
48
52
55
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
193
197
201
205
208
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
346
350
354
358
361
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
475
475
475
475
475
475
475
475
475
475
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
417
413
410
406
402
475
475
475
475
475
750
800
800
850
850
900
900
950
950 1,000
59
63
67
71
75
59
63
67
71
75
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
216
220
224
228
212
216
220
224
228
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
365
369
373
377
381
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
475
475
475
475
475
475
475
475
475
475
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
398
394
391
387
383
475
475
475
475
475
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
78
82
86
90
94
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
231
235
239
243
247
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
384
388
392
396
400
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
475
475
475
475
475
475
475
475
475
475
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
379
375
371
368
364
475
475
475
475
475
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
98
101
105
109
113
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
251
254
258
262
266
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
404
407
411
415
419
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
475
475
475
475
475
475
475
475
475
475
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
360
356
352
348
345
475
475
475
475
475
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
117
120
124
128
132
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
270
273
277
281
285
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
426
430
434
438
423
426
430
434
438
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
475
475
475
475
475
475
475
475
475
475
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
341
337
333
329
326
475
475
475
475
475
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
136
140
143
147
151
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
289
293
296
300
304
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
442
446
449
453
457
442
446
449
453
457
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
475
471
467
463
459
475
475
475
475
475
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
322
318
314
310
306
475
475
475
475
475
(Continued)
-17-
Instructions for Form 1040EZ
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
If the amount you And your
are looking up
filing status
from the worksheet is–
is–
At
least
At
least
At
least
At
least
But
Single Married
less than
filing
jointly
But
Single Married
less than
filing
jointly
But
Single Married
less than
filing
jointly
Your credit
is–
Your credit
is–
Your credit
is–
Your credit
is–
But
Single Married
less than
filing
jointly
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
303
299
295
291
287
475
475
475
475
475
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
111
107
104
100
96
475
475
475
475
475
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
319
315
311
307
303
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
127
124
120
116
112
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
283
280
276
272
268
475
475
475
475
475
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
92
88
85
81
77
475
475
475
475
475
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
299
296
292
288
284
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0 108
0 104
0 101
0
97
0
93
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
264
260
257
253
249
475
475
475
475
475
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
73
69
65
62
58
472
468
464
460
456
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
280
277
273
269
265
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
89
85
81
78
74
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
245
241
238
234
230
475
475
475
475
475
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
54
50
46
42
39
452
449
445
441
437
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
261
257
254
250
246
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
70
66
62
59
55
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
226
222
218
215
211
475
475
475
475
475
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
35
31
27
23
20
433
430
426
422
418
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
242
238
234
231
227
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
51
47
43
39
36
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
207
203
199
195
192
475
475
475
475
475
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
16
12
8
4
*
414
410
407
403
399
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
223
219
215
212
208
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
32
28
24
20
16
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
188
184
180
176
173
475
475
475
475
475
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
0
0
0
0
0
395
391
387
384
380
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
204
200
196
192
189
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
0
0
0
0
13
9
5
**
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
169
165
161
157
153
475
475
475
475
475
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
0
0
0
0
0
376
372
368
365
361
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
185
181
177
173
169
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
150
146
142
138
134
475
475
475
475
475
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
357
353
349
345
342
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
166
162
158
154
150
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
130
127
123
119
115
475
475
475
475
475
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
338
334
330
326
322
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
146
143
139
135
131
* If the amount you are looking up from the worksheet is at least $13,950 but less than $13,980, your credit is $1. If the amount you are looking up from the worksheet is $13,980 or more, you may not
take the credit.
** If the amount you are looking up from the worksheet is at least $19,150 but less than $19,190, your credit is $2. If the amount you are looking up from the worksheet is $19,190 or more, you may not
take the credit.
Instructions for Form 1040EZ
-18-
2012 Form 1040EZ—Lines 9 through 11
Line 9
9
Add lines 7 and 8a. Enter the total on line 9.
Amount paid with request for extension of time to file. If
you requested an automatic extension of time to file Form
1040EZ using Form 4868, include on line 9 any amount paid
with that form. Also include any amount you paid by electronic
funds withdrawal, credit or debit card, or the Electronic Federal
Tax Payment System (EFTPS) to get an extension. If you paid
by credit or debit card, do not include on line 9 the convenience
fee you were charged. To the left of line 9, enter “Form 4868”
and show the amount paid.
If you pay your taxes by credit or debit card, you may
be able to deduct the related credit or debit card con
venience fees on your 2013 tax return, but you must
file Form 1040 to do so.
TIP
Line 10, Tax
10
Do you want the IRS to figure your tax for you?
Yes. See chapter 29 of Pub. 17 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 later in these instructions.
Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). Check with your local
benefit coordinator to find out if your refund will affect your benefits.
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support,
or certain federal nontax debts, such as student loans, all or part
of the refund on line 11a 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 to which you
owe the debt.
Injured spouse. If you file a joint return and your spouse has
not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a
federal nontax debt, such as a student loan, part or all of the refund on line 11a 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 or see Form 8379.
Lines 11a Through 11d
Refund
DIRECT DEPOSIT
If line 11a is under $1, we will send the refund only on written request.
If you want to check the status of your refund, see Refund In
formation in Section 6, later. You can also use the IRS2Go
phone app or go to IRS.gov and click on Where's My Refund. Information about your return will generally be available within 24
hours after the IRS receives your e-filed return, or 4 weeks after
you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have
your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount
of your refund.
Where's My Refund? has a new look this year! The tool will
include a tracker that displays progress through three stages: (1)
return received, (2) refund approved, and (3) refund sent.
Where's My Refund? will provide an actual personalized refund
date as soon as the IRS processes your tax return and approves
your refund. So in a change from previous filing seasons, you
won't get an estimated refund date right away.
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 W4. See Income tax withholding and
estimated tax payments for 2013 in Section 5, later.
Effect of refund on benefits. Any refund you receive may not
be counted as income when determining if you or anyone else is
eligible for certain welfare programs. These programs include
Temporary Assistance for Needy Families (TANF), Medicaid,
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, including an individual retirement
arrangement (IRA).
If you want us to directly deposit the amount shown on
line 11a to your checking or savings account, including an IRA,
at a bank or other financial institution (such as a mutual fund,
brokerage firm, or credit union) in the United States:
Complete lines 11b through 11d (if you want your refund
deposited to only one account), or
Check the box on line 11a and attach Form 8888 if you
want to split the direct deposit of your refund into more than one
account or use all or part of your refund to buy paper series I
savings bonds.
If you do not want your refund directly deposited to your account, do not check the box on line 11a. Draw a line through the
boxes on lines 11b and 11d. We will send you a check instead.
Do not request a deposit of your refund to an account that is
not in your name, such as your tax preparer's account.
Why Use Direct Deposit?
It is faster. You get your refund faster by direct deposit than
you do by check.
-19-
Instructions for Form 1040EZ
2012 Form 1040EZ—Lines 11a through 11d
IRA. You can have your refund (or part of it) directly deposited
to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE
IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct
deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be
applied (unless the trustee or custodian will not accept a deposit
for 2012). If you do not, the trustee or custodian can assume the
deposit is for the year during which you are filing the return. For
example, if you file your 2012 return during 2013 and do not notify the trustee or custodian in advance, the trustee or custodian
can assume the deposit to your IRA is for 2013. If you designate
your deposit to be for 2012, you must verify that the deposit was
actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date,
the deposit is not an IRA contribution for 2012.
You and your spouse each may be able to contribute
up to $5,000 ($6,000 if age 50 or older at the end of
2012) to a traditional IRA or Roth IRA for 2012. The
CAUTION
limit for 2013 is $5,500 ($6,500 if age 50 or older at
the end of 2013). You may owe a penalty if your contributions
exceed these limits.
!
Line 11c
Check the appropriate box for the type of account. Do not check
more than one box. If the deposit is to an account such as an
IRA, health savings account, brokerage account, or other similar
account, ask your financial institution whether you should check
the “Checking” or “Savings” box. You must check the correct box
to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
Line 11d
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 below, the account number is
20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the
amount you expected, you will receive an explanation in the mail
about 2 weeks after your refund is deposited.
Sample Check—Lines 11b Through 11d
For more information on IRAs, see Pub. 590.
Line 11a
You cannot file Form 8888 to split your refund into more than
one account or buy paper series I savings bonds if Form 8379 is
filed with your return.
Line 11b
The routing number must be nine digits. The first two digits must
be 01 through 12 or 21 through 32. On the sample check below,
the routing number is 250250025. Henry and Naomi Maple
would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Instructions for Form 1040EZ
15-0000/0000
PAY TO THE
ORDER OF
Routing
number
(line 11b)
TreasuryDirect®. You can request a deposit of your refund (or
part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.
Form 8888. You can have your refund directly deposited into
more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account
to do this. For more information, see the Form 8888 instructions.
1234
Henry Maple
Naomi Maple
1234 Redwood Circle
Anytown, MD 20000
E
!
CAUTION
If you file a joint return and check the box on line 11a
and attach Form 8888 or fill in lines 11b through 11d,
your spouse may get at least part of the refund.
PL
It is more convenient. You do not have to make a trip to the
bank to deposit your check.
It saves tax dollars. It costs the government less to refund
by direct deposit.
Ask your financial institution for the correct routing number to
enter on line 11b if:
The routing number on a deposit slip is different from the
routing number on your checks,
Your deposit is to a savings account that does not allow you
to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
M
It is more secure. There is no check that can get lost or sto-
SA
len.
Account
number
(line 11d)
ANYTOWN BANK
Anytown, MD 20000
$
DOLLARS
Do not include
the check number.
For
|:250250025|:202020
"’86"
CAUTION
.
1234
The routing and account numbers may be in different
places on your check.
Reasons Your Direct Deposit Request May Be
Rejected
If any of the following apply, your direct deposit request will be
rejected and a check will be sent instead.
Any numbers or letters on lines 11b through 11d are
crossed out or whited out.
Your financial institution(s) will not allow a joint refund to be
deposited to an individual account. The IRS is not responsible if
a financial institution rejects a direct deposit.
You file your 2012 return after December 31, 2013.
The IRS is not responsible for a lost refund if you en
ter the wrong account information. Check with your
financial institution to get the correct routing and ac
CAUTION
count numbers and to make sure your direct deposit
will be accepted.
!
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2012 Form 1040EZ—Lines 11d through 12
Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
www.PAY1040.com
Amount You Owe
IRS efile offers two electronic payment options.
With Electronic Funds Withdrawal, you can pay
your current year balance due and also make up to four estimated tax payments. If you file early, you can schedule your payment for withdrawal from your account on a future date, up to
and including the due date of the return. Or you can pay using a
credit or debit card. Visit www.irs.gov/epay for details on both
options.
Line 12, Amount You Owe
TIP
To save interest and penalties, pay your taxes in full
by April 15, 2013. You do not have to pay if line 12 is
under $1.
Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 12.
You can pay online, by phone, or by check or money order. Do
not include any estimated tax payment for 2012 in this payment.
Instead, make the estimated tax payment separately.
Bad check or payment. The penalty for writing a bad check to
the IRS is $25 or 2% of the check, whichever is more. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use TeleTax topic 206.
Pay Online
Paying online is convenient and secure and helps make sure we
get your payments on time. You can pay using either of the following electronic payment methods.
Direct transfer from your bank account.
Credit or debit card.
To pay your taxes online or for more information, go to
www.irs.gov/epay. Also see Amount You Owe, earlier, for information about the Electronic Funds Withdrawal payment option
offered when e-filing your return.
Pay by Phone
Paying by phone is another safe and secure method of paying
electronically. Use one of the following methods.
Direct transfer from your bank account.
Credit or debit card.
To pay by direct transfer from your bank account, call
1-800-555-4477 (English) or 1-800-244-4829 (Espanol). People
who are deaf, hard of hearing, or have a speech disability and
who have access to TTY/TDD equipment can call
1-800-733-4829.
To pay using a credit or debit card, you can call one of the following service providers. There is a convenience fee charged by
these providers that varies by provider, card type, and payment
amount.
Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)
www.officialpayments.com
WorldPay
1-888-9-PAY-TAXTM (1-888-972-9829)
www.payUSAtax.com
For the latest details on how to pay by phone, go to
www.irs.gov/epay.
Pay by Check or Money Order
Make your check or money order payable to the “United States
Treasury” for the full amount due. Do not attach the payment to
your return. Do not send cash. Write “2012 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 us process your payment, enter the amount on the
right side of the check like this: $ XXX.XX. Do not use dashes or
lines (for example, do not enter “$XXX–” or “$XXX XX 100”).
Then, complete Form 1040-V following the instructions on
that form and enclose it in the envelope with your tax return and
payment.
You may need to (a) increase the amount of income
tax withheld from your pay by filing a new Form W4,
(b) increase the tax withheld from other income by fil
ing Form W4V, or (c) make estimated tax payments
for 2013. See Income tax withholding and estimated tax payments for 2013 in Section 5, later.
TIP
What if You Cannot Pay?
If you cannot pay the full amount shown on line 12 when you file,
you can ask for:
An installment agreement, or
An extension of time to pay.
Installment agreement. Under an installment agreement, you
can pay all or part of the tax you owe in monthly installments.
However, even if your request to pay in installments is granted,
you will be charged interest and may be charged a late payment
penalty on the tax not paid by April 15, 2013. You also must 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.
To ask for an installment agreement, you can apply online or
use Form 9465. To apply online, go to IRS.gov and click on
“Tools” and then “Online Payment Agreement.”
Extension of time to pay. If paying the tax when it is due
would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 15, 2013. An extension generally will not be granted for more than 6 months.
You must pay the tax before the extension runs out. If you do
not, penalties may be imposed.
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Instructions for Form 1040EZ
Penalty for Not Paying Enough Tax During
the Year
can use Form 2848. If you are filing a joint return as a surviving
spouse, see Death of a Taxpayer in Section 1, earlier.
You may have to pay a penalty if line 12 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 10 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.
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
2011 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 2011 return and you were
a U.S. citizen or resident for all of 2011, or
2. Line 7 on your 2012 return is at least as much as the tax
shown on your 2011 return.
Third Party Designee
If you want to allow your preparer, a friend, a family member, or
any other person you choose to discuss your 2012 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).
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 also are 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),
or otherwise represent you before the IRS.
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2013 tax return.
This is April 15, 2014, for most people.
Signing Your Return
Form 1040EZ is not considered a valid return unless you sign it.
If you are filing a joint return, your spouse also must sign. If your
spouse cannot sign the return, see Pub. 501. Be sure to date
your return and enter your occupation(s). If you have someone
prepare your return, you are still responsible for the correctness
of the return. If your return is signed for you by a representative,
you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you
Instructions for Form 1040EZ
Court-Appointed Conservator, Guardian, or Other Fiduciary. If you are a court-appointed conservator, guardian, or other
fiduciary for a mentally or physically incompetent individual who
has to file Form 1040EZ, sign your name for the individual. File
Form 56.
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 may have
questions about items on your return, such as the earned income credit. If you answer 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.
Identity protection PIN. For 2012, if you received an IRS notice providing you with an Identity Protection Personal Identification Number (IP PIN), enter it in the IP PIN spaces provided below your daytime phone number. You must enter your IP PIN
exactly as it is shown on the Notice CP01A you received. If you
did not receive a notice containing an IP PIN, leave these
spaces blank.
!
CAUTION
New IP PINs are issued every year. An IP PIN should
be used only for the tax year it was issued. IP PINs
for 2012 tax returns generally were sent in December
2012.
If you are filing a joint return and both taxpayers receive an IP
PIN, only the taxpayer whose social security number (SSN) appears first on the tax return should enter his or her IP PIN.
If you received an IP PIN but misplaced it, call
1-800-908-4490, extension 245. If you need more information or
answers to frequently asked questions on how to use the IP PIN,
go to www.irs.gov/Individuals/UnderstandingYourCP01A
Notice.
Paid preparer must sign your return. Generally, anyone you
pay to prepare your return must sign it and include their preparer
tax identification number (PTIN) 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! To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are
filing online using software, you must use a Self-Select PIN. If
you are filing electronically using a tax practitioner, you can use
a Self-Select PIN or a Practitioner PIN.
Self-Select PIN. The Self-Select PIN method allows you to
create your own PIN. If you are filing a joint return, both you and
your spouse must create a separate PIN to enter as an electronic signature.
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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.
To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2011 federal
income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math error correction made
by the IRS. AGI is the amount shown on your 2011 Form 1040,
line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do
not have your 2011 income tax return, call the IRS at
1-800-908-9946 to get a free transcript of your return or visit
IRS.gov and click on “Order a Return or Account Transcript.” (If
you filed electronically last year, you may use your prior year PIN
to verify your identity instead of your prior year AGI. The prior
year PIN is the five digit PIN you used to electronically sign your
2011 return.) You also will be prompted to enter your date of
birth (DOB).
!
You cannot use the SelfSelect PIN method if you
are a firsttime filer under age 16 at the end of 2012.
CAUTION
TIP
If you cannot locate your prior year AGI or prior year
PIN, use the Electronic Filing PIN Request. This can
be found at IRS.gov. Click on “Request an Electronic
Filing PIN.” Or you can call 18667047388.
Practitioner PIN. The Practitioner PIN method allows you to
authorize your tax practitioner to enter or generate your PIN. The
practitioner can provide you with details.
Form 8453. You must send in a paper Form 8453 if you are attaching or filing Form 2848 (for an electronic return signed by an
agent).
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Instructions for Form 1040EZ
Section 4—After You Have Finished
Return Checklist
This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.
Did you:
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.
Use the amount from line 6, and the proper filing status,
to find your tax in the Tax Table? Be sure you entered
the correct tax on line 10.
Go through the three steps in the instructions for lines
8a and 8b, if you thought you could take the EIC? If you
could take the EIC, did you take special care to use the
proper filing status column in the EIC Table?
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?
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') 2012 return? Did you check the
box even if that person chooses not to claim you (or
your spouse)? Did you leave the boxes blank if no one
can claim you (or your spouse) as a dependent?
Enter an amount on line 5? If you checked any of the
boxes, did you use the worksheet on the back of Form
1040EZ to figure the amount to enter? If you did not
check any of the boxes, did you enter $9,750 if single;
$19,500 if married filing jointly?
Sign and date Form 1040EZ and enter your
occupation(s)?
Include your apartment number in your address if you
live in an apartment?
Attach your Form(s) W-2 to the left margin of Form
1040EZ?
Include all the required information on your payment if
you owe tax and are paying by check or money order?
See the instructions for line 12 in Section 3, earlier.
File only one original return for the same year, even if
you have not gotten your refund or have not heard from
the IRS since you filed? Filing more than one original
return for the same year or sending in more than one
copy of the same return (unless we ask you to do so)
could delay your refund.
Instructions for Form 1040EZ
Filing the Return
Due Date
File Form 1040EZ by April 15, 2013. If you file after this date,
you may have to pay interest and penalties, discussed later in
this Section 4.
If you were serving in, or in support of, the U.S. Armed Forces
in a designated combat zone or a contingency operation, you
may be able to file later. See Pub. 3 for details.
What if You Cannot File on Time?
You can get an automatic 6-month extension if, no later than the
date your return is due, you file Form 4868. For details, see Form
4868.
However, even if you get an extension, the tax you owe is still
due April 15, 2013. If you make a payment with your extension
request, see the instructions for line 9 in Section 3, earlier.
What if You File or Pay Late?
We can charge you interest and penalties on the amount you
owe.
Interest. We will charge you interest on taxes not paid by their
due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file,
negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date
of the return (including extensions).
Penalties
Late filing. If you do not file your return by the due date (including extensions), 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, include it with your return. The penalty can be as much as 25% of the tax due. The
penalty is 15% per month, up to a maximum of 75%, if the failure
to file is fraudulent. If your return is more than 60 days late, the
minimum penalty will be $135 or the amount of any tax you owe,
whichever is smaller.
Late payment of tax. 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.
This penalty is in addition to interest charges on late payments.
Frivolous return. In addition to any other penalties, there is a
penalty of $5,000 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 or striking out the preprinted language above the space where you sign. For a list of positions
identified as frivolous, see Notice 2010-33, which is on page 609
-24-
of Internal Revenue Bulletin 2010-17 at www.irs.gov/pub/irsirbs/
irb1017.pdf.
Are there other penalties? Yes. There are penalties for negligence, substantial understatement of tax, reportable transaction
understatements, filing an erroneous refund claim, and fraud.
Criminal penalties may be imposed for willful failure to file, tax
evasion, making a false statement, or identity theft. See Pub. 17
for details.
Where Do You File?
See the last page of these instructions.
Private delivery services. You can use only the following
IRS-designated private delivery services 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.
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.
For the IRS mailing address to use if you are using a private
delivery service, go to IRS.gov and enter “private delivery service” in the search box.
The private delivery service can tell you how to get written
proof of the mailing date.
Section 5—General Information
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.
Income tax withholding and estimated tax payments for
2013. 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 2013 pay. For details
on how to complete Form W-4, see Pub. 505. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from
those payments by giving the payer Form W-4V.
You can use the IRS Withholding Calculator at
www.irs.gov/individuals, instead of Pub. 505 or the
TIP
worksheets included with Form W4 or W4P, to de
termine whether you need to have your withholding
increased or decreased.
In general, you do not have to make estimated tax payments
if you expect that your 2013 tax return will show a tax refund or a
tax balance due of less than $1,000. See Pub. 505 for more details.
Secure your records from identity theft. Identity theft occurs
when someone uses your personal information, such as your
name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other
crimes. An identity thief may use your SSN to get a job or may
file a tax return using your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and
phone number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft
but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact
the IRS Identity Protection Specialized Unit at 1-800-908-4490
or submit Form 14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm
or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may
be eligible for Taxpayer Advocate Service (TAS) assistance.
You can reach TAS by calling the National Taxpayer Advocate
Helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to
TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of
hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at
www.gsa.gov/fedrelay.
Protect yourself from suspicious emails or phishing
schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user
falsely claiming to be an established legitimate enterprise in an
attempt to scam the user into surrendering private information
that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request detailed personal information
through email or ask taxpayers for the PIN numbers, passwords,
or similar secret access information for their credit card, bank, or
other financial accounts.
If you receive an unsolicited email claiming to be from the
IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property
to the Treasury Inspector General for Tax Administration toll-free
at 1-800-366-4484. People who are deaf, hard of hearing, or
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Instructions for Form 1040EZ
have a speech disability and who have access to TTY/TDD
equipment can call 1-800-877-8339.
You can forward suspicious emails to the Federal Trade
Commission at spam@uce.gov or contact them at www.ftc.gov/
idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are
deaf, hard of hearing, or have a speech disability and who have
access to TTY/TDD equipment can call 1-866-653-4261.
partment G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or
you can enclose the check with your income tax return when you
file. Do not add your gift to any tax you may owe. See the instructions for line 12 for details on how to pay any tax you owe.
Go to www.publicdebt.treas.gov for information on how to
make this gift online.
Visit IRS.gov and enter “identity theft” in the search box to
learn more about identity theft and how to reduce your risk.
How long should you keep your tax return? Keep a copy of
your tax return, worksheets you used, and records of all items
appearing 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. For more details, see chapter 1 of Pub. 17.
How do you amend your tax return? File 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 live in a
federally declared disaster area or you are physically or mentally
unable to manage your financial affairs. See Pub. 556 for details.
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 $57 fee (subject to change) for each return requested. If your main home,
principal place of business, or tax records are located in a federally 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
4506T-EZ, visit IRS.gov and click on “Order a Return or Account
Transcript,” or call us at 1-800-908-9946.
Past due returns. If you or someone you know needs to file
past due tax returns, use TeleTax topic 153 or visit www.irs.gov/
individuals for help in filing those returns. Send the returns to the
address that applies to you in the latest Form 1040EZ instructions. For example, if you are filing a 2009 return in 2013, use the
address at the end of these instructions. However, if you got an
IRS notice, mail the return to the address in the notice.
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.
File Form 8857 to request relief. In some cases, Form 8857 may
need to be filed within 2 years of the date on which the IRS first
attempted to collect the tax from you. Do not file Form 8857 with
your Form 1040EZ. For more information, see Pub. 971 and
Form 8857 or you can call the Innocent Spouse office toll-free at
1-866-897-4270.
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, De-
Instructions for Form 1040EZ
TIP
You may be able to deduct this gift on your 2013 tax
return.
The Taxpayer Advocate Service Is Here To Help
You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is your voice at the IRS.
Our job is to ensure that every taxpayer is treated fairly and that
you know and understand your rights.
What can TAS do for you?
We can offer you free help with IRS problems that you can't resolve on your own. We know the tax process can be confusing,
but the worst thing you can do is nothing at all! TAS can help if
you can’t resolve your tax problem and:
Your problem is causing financial difficulties for you, your
family, or your business.
You face (or your business is facing) an immediate threat of
adverse action.
You've tried repeatedly to contact the IRS but no one has
responded, or the IRS hasn't responded by the date promised.
If you qualify for our help, you'll be assigned to one advocate
who'll be with you at every turn and will do everything possible to
resolve your problem.
TAS is an independent organization within the IRS. Our advocates know how to work with the IRS to get your problems resolved.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and
Puerto Rico.
Our online tax toolkit can help you understand your rights
and options in dealing with the IRS. Go to
www.taxpayeradvocate.irs.gov/individuals/gettaxhelp.
How can you reach us?
If you think TAS can help you, call your local advocate, whose
number is in your phone book and on our website at
www.irs.gov/advocate. You can also call us toll-free at
1-877-777-4778.
How else does TAS help taxpayers?
TAS also works to resolve large-scale, systemic problems that
affect many taxpayers. If you know of one of these broad issues,
please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.
-26-
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the
IRS. Some serve individuals whose income is below a certain
level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or
for a small fee. Some clinics provide information about taxpayer
rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on
www.irs.gov/advocate or Pub. 4134, Low Income Taxpayer Clinic List. You can get this publication at your local IRS office, by
visiting IRS.gov, or by calling 1-800-829-3676.
Suggestions for Improving the IRS
(Taxpayer Advocacy Panel)
Have a suggestion for improving the IRS and do not know who
to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers' issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and
geographically diverse, with at least one member from each
state, the District of Columbia, and Puerto Rico. Contact TAP at
www.improveirs.org or call 1-888-912-1227 (toll-free).
Section 6—Getting Tax Help
TIP
If you live outside the United States, see Pub. 54 to
find out how to get help and tax forms and publica
tions.
For tax forms and publications on a DVD, click on “Tax
Forms & Pubs on DVD (Pub. 1796).”
Phone. If you cannot find the answer to your questions in these instructions or online, please call us for
assistance. See Calling Us next.
Internet. You can access IRS.gov 24 hours a
day, 7 days a week.
Calling Us
Online services and help. Go to IRS.gov to obtain information
on:
Free File—Use free tax software to prepare and efile your
tax return at www.irs.gov/freefile.
Interactive Tax Assistant—Provides answers to tax law
questions using a probe and response process.
Online Services—Conduct business with the IRS electronically.
Taxpayer Advocate Service—Helps taxpayers resolve
problems with the IRS.
Where's My Refund—Your refund status anytime from
anywhere.
Free Tax Return Preparation— Locate the site nearest you.
Recent Tax Changes
Tax Information for Innocent Spouses
Disaster Tax Relief
Identity Theft and Your Tax Records
Online Payment Agreement (OPA) Application
Applying for Offers in Compromise
View and download tax forms and publications. Click on
“Forms & Pubs” or go to www.irs.gov/formspubs to:
View or download current and previous year tax forms and
publications.
Order current year tax forms and publications online.
Online ordering of tax forms and publications. To order tax
forms and publications delivered by mail, go to www.irs.gov/
formspubs and click on “Order Forms & Publications.”
For current year tax forms and publications, click on “Forms
& Pubs by U.S. Mail.”
There is live and recorded tax help available. You will not be
charged for the call unless your phone company charges you for
toll-free calls. Live tax help is available Monday through Friday
from 7:00 a.m. to 7:00 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. Recorded tax help is available
anytime. Callers from Puerto Rico will receive assistance from
8:00 a.m. to 8:00 p.m. local time.
TIP
If you want to check the status of your 2012 refund,
see Refund Information, later.
Live Tax Help
Making the call. Call 1-800-829-1040. People who are deaf,
hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or
hard of hearing individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/
fedrelay. Our menu allows you to speak your responses or use
your keypad to select a menu option. Follow the voice prompts.
Information we may need. We 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 name of any IRS publication or other source of information that you used to look for the answer.
-27-
Instructions for Form 1040EZ
To maintain your account security, you may be asked for the
following information: (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. We use several methods to
evaluate our telephone service. For quality assurance purposes
only, we may record telephone calls. A random sample of recorded calls is selected for review. We may also listen to live calls in
progress. Finally, we randomly select customers for participation
in a customer satisfaction survey.
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.
Ordering Tax Forms, Instructions, and Publications
Call 1-800-TAX-FORM (1-800-829-3676). You should receive
your order within 10 working days.
National Taxpayer Advocate Helpline
Call 1-877-777-4778.
Other Ways To Get Help
Send us your written tax questions. You should get an answer in about 30 days. For the mailing address, call us at
1-800-829-1040. People who are deaf, hard of hearing, or have
a speech disability and who have access to TTY/TDD equipment
can call 1-800-829-4059. Deaf or hard of hearing individuals can
also access the IRS through relay services such as the Federal
Relay Service at www.gsa.gov/fedrelay. Do not send questions
with your return.
Research your tax questions online. You can find answers to
many of your tax questions online. Visit www.irs.gov/individuals.
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.”
Main index of tax topics. This is an online list of the TeleTax
topics.
Interactive tax assistance (ITA) provides answers to certain
tax law questions using a probe and response process.
Instructions for Form 1040EZ
Free Tax Return Assistance. If you need assistance preparing
your return, visit the nearest Volunteer Income Tax Assistance
(VITA) or Tax Counseling for the Elderly (TCE) site in your community. There are thousands of sites nationwide and each site is
staffed by volunteers who are trained and certified to prepare
federal income tax returns. VITA sites are also available at international and domestic military installations.
The VITA Program generally offers free tax help to people
who make $50,000 or less and need assistance in preparing
their own tax return. The TCE Program offers free tax help for all
with priority assistance to people who are 60 years of age and
older, specializing in questions about pensions and retirement
issues unique to seniors.
Available services. Free electronic filing is offered and volunteers will help you claim the earned income credit, child tax
credit, credit for the elderly, and other credits and deductions
you can take.
What to bring. These are some of the items to bring to the
VITA/TCE site to have your tax return prepared.
Proof of identification.
Social security cards for you, your spouse, and dependents
and/or a social security number verification letter issued by the
Social Security Administration.
Individual taxpayer identification number (ITIN) assignment
letter for you, your spouse, and dependents.
Proof of foreign status, if applying for an ITIN.
Birth dates for you, your spouse, and any dependents.
Form(s) W-2, W-2G, 1099-INT, 1099-DIV, and 1099-R.
A copy of your 2011 federal and state returns, if available.
A blank check or anything that shows your bank routing and
account numbers for direct deposit.
Total paid to daycare provider and the daycare provider's
tax identification number (the provider's social security number
or the provider's business employer identification number).
To file taxes electronically on a joint return, both spouses
must be present to sign the required forms.
Find a site near you and get additional information. For
more information on these programs and a location in your community, go to IRS.gov and enter keyword “VITA” in the search
box. You may also contact us at 1-800-829-1040. To locate the
nearest AARP Tax-Aide site, visit AARP’s website at
www.aarp.org/money/taxaide or call 1-888-227-7669.
Everyday tax solutions. You can walk into your local Taxpayer
Assistance Center (TAC) most business days for personal,
face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you setup a payment plan. If you need to resolve a tax problem, have questions
about how the tax law applies to your individual tax return, or you
are more comfortable talking with someone in person, visit your
local TAC where you can talk with an IRS representative
face-to-face. No appointment is necessary—just walk in. Before
visiting, check www.irs.gov/localcontacts for hours of operation
and services provided. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. You can
leave a message and a representative will call you back within 2
-28-
business days. All other issues will be handled without an appointment. To call your local TAC, go to www.irs.gov/
localcontacts or look in the phone book under “United States
Government, Internal Revenue Service.”
IRS Videos. The IRS Video portal www.IRSvideos.gov contains
video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video
clips of tax topics, archived versions of live panel discussions
and Webinars, and audio archives of tax practitioner phone forums.
Help for people with disabilities. People who are deaf, hard
of hearing, or have a speech disability and who have access to
TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of
hearing individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/
fedrelay. Braille materials are available at libraries that have special services for people with disabilities.
Tax services in other languages. To better serve taxpayers
whose native language is not English, we have tax products and
services in various languages.
For Spanish speaking taxpayers, we have:
Pub. 17(SP), El Impuesto Federal sobre los Ingresos, and
www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the following languages.
Spanish.
Chinese.
Vietnamese.
Korean.
Russian.
To get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.
TIP
The IRS Taxpayer Assistance Centers provide
overthephone interpreter assistance in more than
170 different languages. To find the number, see Everyday tax solutions, earlier.
DVD. Buy Pub. 1796, IRS Tax Products DVD,
from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy
the DVD for $30 (plus a $6 handling fee). Price
and handling fee are subject to change. The first
release will ship early January 2013 and the final release will
ship early March 2013.
Refund Information
Visit IRS.gov and click on
Where's My Refund? 24
hours a day, 7 days a
week. Information about
your return will generally be available within 24 hours after the
IRS receives your e-filed return, or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14
weeks (11 weeks if you filed electronically) before checking your
refund status.
To use Where's My Refund? have a copy of your tax
return handy. You will need to provide the following
information from your return:
Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of your refund.
Where's My Refund? has a new look this year! The tool will
include a tracker that displays progress through three stages: (1)
return received, (2) refund approved, and (3) refund sent.
Where's My Refund? will provide an actual personalized refund
date as soon as the IRS processes your tax return and approves
your refund. So in a change from previous filing seasons, you
won't get an estimated refund date right away.
Walk-In. You can pick up some of the most requested forms, instructions, and publications at many IRS
offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax forms, instructions, and publications available to photocopy or print from
a DVD.
Mail. Order tax forms, instructions, and publications
from:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
You should receive your order within 10 working days after your
request is received.
TIP
Updates to refund status are made no more than
once a day—usually at night.
If you do not have Internet access, many services
are available by phone. Call 1-800-829-4477 24
hours a day, 7 days a week, for automated refund information.
You can also check the status of your refund on the IRS
phone app. Download the free IRS2Go app by visiting the
iTunes app store or the Android Marketplace.
Do not send in another 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).
Where's My Refund? includes information for the most recent
return filed in the current year and does not include information
about amended returns.
-29-
Instructions for Form 1040EZ
Refund information also is available in Spanish at
www.irs.gov/espanol and the phone number listed above.
line at www.irs.gov/taxtopics and in the instructions for Form
1040A and 1040. Select the number of the topic you want to
hear. Then call 1-800-829-4477. Be ready to take notes.
Recorded Tax Help (TeleTax)
TeleTax is a wide-ranging directory of recorded tax information
that is available anytime. A complete list of topics is available on-
Instructions for Form 1040EZ
-30-
2012 Tax Table
If Form 1040EZ,
line 6, is–
At
least
Example. Mr. Brown is single. His taxable income on line 6 of
Form 1040EZ is $26,250. He follows two easy steps to figure his
tax: 1. He finds the $26,250-26,300 taxable income line. 2. He
finds the Single filing status column and reads down the column.
The tax amount shown where the taxable income line and the
filing status line meet is $3,506. He enters this amount on line 10
of Form 1040EZ.
If Form 1040EZ,
line 6, is–
And you are–
But
less
than
Single
At
least
Married
filing
jointly
Your tax is–
0
5
15
25
50
75
5
15
25
50
75
100
0
1
2
4
6
9
0
1
2
4
6
9
100
125
150
175
125
150
175
200
11
14
16
19
200
225
250
275
225
250
275
300
300
325
350
375
If Form 1040EZ,
line 6, is–
And you are–
But
less
than
Single
Married
filing
jointly
At
least
Your tax is–
1,000
At
least
26,200
26,250
26,300
26,350
Single
Married
filing
jointly
Your tax is–
2,000
Single
26,250
26,300
26,350
26,400
If Form 1040EZ,
line 6, is–
And you are–
But
less
than
But
less
than
At
least
1,000
1,025
1,050
1,075
1,025
1,050
1,075
1,100
101
104
106
109
101
104
106
109
2,000
2,025
2,050
2,075
2,025
2,050
2,075
2,100
201
204
206
209
201
204
206
209
11
14
16
19
1,100
1,125
1,150
1,175
1,125
1,150
1,175
1,200
111
114
116
119
111
114
116
119
2,100
2,125
2,150
2,175
2,125
2,150
2,175
2,200
211
214
216
219
211
214
216
219
21
24
26
29
21
24
26
29
1,200
1,225
1,250
1,275
1,225
1,250
1,275
1,300
121
124
126
129
121
124
126
129
2,200
2,225
2,250
2,275
2,225
2,250
2,275
2,300
221
224
226
229
221
224
226
229
325
350
375
400
31
34
36
39
31
34
36
39
1,300
1,325
1,350
1,375
1,325
1,350
1,375
1,400
131
134
136
139
131
134
136
139
2,300
2,325
2,350
2,375
2,325
2,350
2,375
2,400
231
234
236
239
231
234
236
239
400
425
450
475
425
450
475
500
41
44
46
49
41
44
46
49
1,400
1,425
1,450
1,475
1,425
1,450
1,475
1,500
141
144
146
149
141
144
146
149
2,400
2,425
2,450
2,475
2,425
2,450
2,475
2,500
241
244
246
249
241
244
246
249
500
525
550
575
525
550
575
600
51
54
56
59
51
54
56
59
1,500
1,525
1,550
1,575
1,525
1,550
1,575
1,600
151
154
156
159
151
154
156
159
2,500
2,525
2,550
2,575
2,525
2,550
2,575
2,600
251
254
256
259
251
254
256
259
600
625
650
675
625
650
675
700
61
64
66
69
61
64
66
69
1,600
1,625
1,650
1,675
1,625
1,650
1,675
1,700
161
164
166
169
161
164
166
169
2,600
2,625
2,650
2,675
2,625
2,650
2,675
2,700
261
264
266
269
261
264
266
269
700
725
750
775
725
750
775
800
71
74
76
79
71
74
76
79
1,700
1,725
1,750
1,775
1,725
1,750
1,775
1,800
171
174
176
179
171
174
176
179
2,700
2,725
2,750
2,775
2,725
2,750
2,775
2,800
271
274
276
279
271
274
276
279
800
825
850
875
825
850
875
900
81
84
86
89
81
84
86
89
1,800
1,825
1,850
1,875
1,825
1,850
1,875
1,900
181
184
186
189
181
184
186
189
2,800
2,825
2,850
2,875
2,825
2,850
2,875
2,900
281
284
286
289
281
284
286
289
900
925
950
975
925
950
975
1,000
91
94
96
99
91
94
96
99
1,900
1,925
1,950
1,975
1,925
1,950
1,975
2,000
191
194
196
199
191
194
196
199
2,900
2,925
2,950
2,975
2,925
2,950
2,975
3,000
291
294
296
299
291
294
296
299
Married
filing
jointly
Your tax is—
3,499
3,506
3,514
3,521
3,064
3,071
3,079
3,086
And you are–
But
less
than
Single
Married
filing
jointly
Your tax is–
3,000
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
303
308
313
318
303
308
313
318
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
323
328
333
338
323
328
333
338
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
343
348
353
358
343
348
353
358
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
363
368
373
378
363
368
373
378
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
383
388
393
398
383
388
393
398
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
403
408
413
418
403
408
413
418
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
423
428
433
438
423
428
433
438
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
443
448
453
458
443
448
453
458
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
463
468
473
478
463
468
473
478
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
483
488
493
498
483
488
493
498
4,000
(Continued)
-31-
Instructions for Form 1040EZ
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
If Form 1040EZ,
line 6, is–
And you are–
But
less
than
Single
Married
filing
jointly
Your tax is–
5,000
At
least
If Form 1040EZ,
line 6, is–
And you are–
But
less
than
Single
Married
filing
jointly
At
least
Your tax is–
8,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
11,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
14,000
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
503
508
513
518
503
508
513
518
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
803
808
813
818
803
808
813
818
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
1,219
1,226
1,234
1,241
1,103
1,108
1,113
1,118
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
1,669
1,676
1,684
1,691
1,403
1,408
1,413
1,418
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
523
528
533
538
523
528
533
538
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
823
828
833
838
823
828
833
838
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
1,249
1,256
1,264
1,271
1,123
1,128
1,133
1,138
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
1,699
1,706
1,714
1,721
1,423
1,428
1,433
1,438
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
543
548
553
558
543
548
553
558
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
843
848
853
858
843
848
853
858
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
1,279
1,286
1,294
1,301
1,143
1,148
1,153
1,158
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
1,729
1,736
1,744
1,751
1,443
1,448
1,453
1,458
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
563
568
573
578
563
568
573
578
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
863
868
874
881
863
868
873
878
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
1,309
1,316
1,324
1,331
1,163
1,168
1,173
1,178
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
1,759
1,766
1,774
1,781
1,463
1,468
1,473
1,478
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
583
588
593
598
583
588
593
598
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
889
896
904
911
883
888
893
898
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
1,339
1,346
1,354
1,361
1,183
1,188
1,193
1,198
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
1,789
1,796
1,804
1,811
1,483
1,488
1,493
1,498
6,000
9,000
12,000
15,000
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
603
608
613
618
603
608
613
618
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
919
926
934
941
903
908
913
918
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
1,369
1,376
1,384
1,391
1,203
1,208
1,213
1,218
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
1,819
1,826
1,834
1,841
1,503
1,508
1,513
1,518
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
623
628
633
638
623
628
633
638
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
949
956
964
971
923
928
933
938
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
1,399
1,406
1,414
1,421
1,223
1,228
1,233
1,238
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
1,849
1,856
1,864
1,871
1,523
1,528
1,533
1,538
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
643
648
653
658
643
648
653
658
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
979
986
994
1,001
943
948
953
958
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
1,429
1,436
1,444
1,451
1,243
1,248
1,253
1,258
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
1,879
1,886
1,894
1,901
1,543
1,548
1,553
1,558
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
663
668
673
678
663
668
673
678
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
1,009
1,016
1,024
1,031
963
968
973
978
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
1,459
1,466
1,474
1,481
1,263
1,268
1,273
1,278
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
1,909
1,916
1,924
1,931
1,563
1,568
1,573
1,578
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
683
688
693
698
683
688
693
698
9,800
9,850
9,900
9,950
9,850
9,900
9,950
10,000
1,039
1,046
1,054
1,061
983
988
993
998
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
1,489
1,496
1,504
1,511
1,283
1,288
1,293
1,298
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
1,939
1,946
1,954
1,961
1,583
1,588
1,593
1,598
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
703
708
713
718
703
708
713
718
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
1,069
1,076
1,084
1,091
1,003
1,008
1,013
1,018
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
1,519
1,526
1,534
1,541
1,303
1,308
1,313
1,318
16,000
16,050
16,100
16,150
16,050
16,100
16,150
16,200
1,969
1,976
1,984
1,991
1,603
1,608
1,613
1,618
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
723
728
733
738
723
728
733
738
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
1,099
1,106
1,114
1,121
1,023
1,028
1,033
1,038
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
1,549
1,556
1,564
1,571
1,323
1,328
1,333
1,338
16,200
16,250
16,300
16,350
16,250
16,300
16,350
16,400
1,999
2,006
2,014
2,021
1,623
1,628
1,633
1,638
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
743
748
753
758
743
748
753
758
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
1,129
1,136
1,144
1,151
1,043
1,048
1,053
1,058
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
1,579
1,586
1,594
1,601
1,343
1,348
1,353
1,358
16,400
16,450
16,500
16,550
16,450
16,500
16,550
16,600
2,029
2,036
2,044
2,051
1,643
1,648
1,653
1,658
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
763
768
773
778
763
768
773
778
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
1,159
1,166
1,174
1,181
1,063
1,068
1,073
1,078
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
1,609
1,616
1,624
1,631
1,363
1,368
1,373
1,378
16,600
16,650
16,700
16,750
16,650
16,700
16,750
16,800
2,059
2,066
2,074
2,081
1,663
1,668
1,673
1,678
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
783
788
793
798
783
788
793
798
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
1,189
1,196
1,204
1,211
1,083
1,088
1,093
1,098
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
1,639
1,646
1,654
1,661
1,383
1,388
1,393
1,398
16,800
16,850
16,900
16,950
16,850
16,900
16,950
17,000
2,089
2,096
2,104
2,111
1,683
1,688
1,693
1,698
7,000
10,000
13,000
16,000
(Continued)
Instructions for Form 1040EZ
-32-
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
17,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
20,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
23,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
26,000
17,000
17,050
17,100
17,150
17,050
17,100
17,150
17,200
2,119
2,126
2,134
2,141
1,703
1,708
1,713
1,718
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
2,569
2,576
2,584
2,591
2,134
2,141
2,149
2,156
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
3,019
3,026
3,034
3,041
2,584
2,591
2,599
2,606
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
3,469
3,476
3,484
3,491
3,034
3,041
3,049
3,056
17,200
17,250
17,300
17,350
17,250
17,300
17,350
17,400
2,149
2,156
2,164
2,171
1,723
1,728
1,733
1,738
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
2,599
2,606
2,614
2,621
2,164
2,171
2,179
2,186
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
3,049
3,056
3,064
3,071
2,614
2,621
2,629
2,636
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
3,499
3,506
3,514
3,521
3,064
3,071
3,079
3,086
17,400
17,450
17,500
17,550
17,450
17,500
17,550
17,600
2,179
2,186
2,194
2,201
1,744
1,751
1,759
1,766
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
2,629
2,636
2,644
2,651
2,194
2,201
2,209
2,216
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
3,079
3,086
3,094
3,101
2,644
2,651
2,659
2,666
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
3,529
3,536
3,544
3,551
3,094
3,101
3,109
3,116
17,600
17,650
17,700
17,750
17,650
17,700
17,750
17,800
2,209
2,216
2,224
2,231
1,774
1,781
1,789
1,796
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
2,659
2,666
2,674
2,681
2,224
2,231
2,239
2,246
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
3,109
3,116
3,124
3,131
2,674
2,681
2,689
2,696
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
3,559
3,566
3,574
3,581
3,124
3,131
3,139
3,146
17,800
17,850
17,900
17,950
17,850
17,900
17,950
18,000
2,239
2,246
2,254
2,261
1,804
1,811
1,819
1,826
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
2,689
2,696
2,704
2,711
2,254
2,261
2,269
2,276
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
3,139
3,146
3,154
3,161
2,704
2,711
2,719
2,726
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
3,589
3,596
3,604
3,611
3,154
3,161
3,169
3,176
18,000
21,000
24,000
27,000
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
2,269
2,276
2,284
2,291
1,834
1,841
1,849
1,856
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
2,719
2,726
2,734
2,741
2,284
2,291
2,299
2,306
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
3,169
3,176
3,184
3,191
2,734
2,741
2,749
2,756
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
3,619
3,626
3,634
3,641
3,184
3,191
3,199
3,206
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
2,299
2,306
2,314
2,321
1,864
1,871
1,879
1,886
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
2,749
2,756
2,764
2,771
2,314
2,321
2,329
2,336
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
3,199
3,206
3,214
3,221
2,764
2,771
2,779
2,786
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
3,649
3,656
3,664
3,671
3,214
3,221
3,229
3,236
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
2,329
2,336
2,344
2,351
1,894
1,901
1,909
1,916
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
2,779
2,786
2,794
2,801
2,344
2,351
2,359
2,366
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
3,229
3,236
3,244
3,251
2,794
2,801
2,809
2,816
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
3,679
3,686
3,694
3,701
3,244
3,251
3,259
3,266
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
2,359
2,366
2,374
2,381
1,924
1,931
1,939
1,946
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
2,809
2,816
2,824
2,831
2,374
2,381
2,389
2,396
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
3,259
3,266
3,274
3,281
2,824
2,831
2,839
2,846
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
3,709
3,716
3,724
3,731
3,274
3,281
3,289
3,296
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
2,389
2,396
2,404
2,411
1,954
1,961
1,969
1,976
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
2,839
2,846
2,854
2,861
2,404
2,411
2,419
2,426
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
3,289
3,296
3,304
3,311
2,854
2,861
2,869
2,876
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
3,739
3,746
3,754
3,761
3,304
3,311
3,319
3,326
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
2,419
2,426
2,434
2,441
1,984
1,991
1,999
2,006
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
2,869
2,876
2,884
2,891
2,434
2,441
2,449
2,456
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
3,319
3,326
3,334
3,341
2,884
2,891
2,899
2,906
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
3,769
3,776
3,784
3,791
3,334
3,341
3,349
3,356
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
2,449
2,456
2,464
2,471
2,014
2,021
2,029
2,036
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
2,899
2,906
2,914
2,921
2,464
2,471
2,479
2,486
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
3,349
3,356
3,364
3,371
2,914
2,921
2,929
2,936
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
3,799
3,806
3,814
3,821
3,364
3,371
3,379
3,386
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
2,479
2,486
2,494
2,501
2,044
2,051
2,059
2,066
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
2,929
2,936
2,944
2,951
2,494
2,501
2,509
2,516
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
3,379
3,386
3,394
3,401
2,944
2,951
2,959
2,966
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
3,829
3,836
3,844
3,851
3,394
3,401
3,409
3,416
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
2,509
2,516
2,524
2,531
2,074
2,081
2,089
2,096
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
2,959
2,966
2,974
2,981
2,524
2,531
2,539
2,546
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
3,409
3,416
3,424
3,431
2,974
2,981
2,989
2,996
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
3,859
3,866
3,874
3,881
3,424
3,431
3,439
3,446
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
2,539
2,546
2,554
2,561
2,104
2,111
2,119
2,126
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
2,989
2,996
3,004
3,011
2,554
2,561
2,569
2,576
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
3,439
3,446
3,454
3,461
3,004
3,011
3,019
3,026
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
3,889
3,896
3,904
3,911
3,454
3,461
3,469
3,476
19,000
22,000
25,000
28,000
(Continued)
-33-
Instructions for Form 1040EZ
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
29,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
32,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
35,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
38,000
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
3,919
3,926
3,934
3,941
3,484
3,491
3,499
3,506
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
4,369
4,376
4,384
4,391
3,934
3,941
3,949
3,956
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
4,819
4,826
4,834
4,841
4,384
4,391
4,399
4,406
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
5,536
5,549
5,561
5,574
4,834
4,841
4,849
4,856
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
3,949
3,956
3,964
3,971
3,514
3,521
3,529
3,536
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
4,399
4,406
4,414
4,421
3,964
3,971
3,979
3,986
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
4,849
4,856
4,864
4,874
4,414
4,421
4,429
4,436
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
5,586
5,599
5,611
5,624
4,864
4,871
4,879
4,886
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
3,979
3,986
3,994
4,001
3,544
3,551
3,559
3,566
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
4,429
4,436
4,444
4,451
3,994
4,001
4,009
4,016
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
4,886
4,899
4,911
4,924
4,444
4,451
4,459
4,466
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
5,636
5,649
5,661
5,674
4,894
4,901
4,909
4,916
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
4,009
4,016
4,024
4,031
3,574
3,581
3,589
3,596
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
4,459
4,466
4,474
4,481
4,024
4,031
4,039
4,046
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
4,936
4,949
4,961
4,974
4,474
4,481
4,489
4,496
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
5,686
5,699
5,711
5,724
4,924
4,931
4,939
4,946
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
4,039
4,046
4,054
4,061
3,604
3,611
3,619
3,626
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
4,489
4,496
4,504
4,511
4,054
4,061
4,069
4,076
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
4,986
4,999
5,011
5,024
4,504
4,511
4,519
4,526
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
5,736
5,749
5,761
5,774
4,954
4,961
4,969
4,976
30,000
33,000
36,000
39,000
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
4,069
4,076
4,084
4,091
3,634
3,641
3,649
3,656
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
4,519
4,526
4,534
4,541
4,084
4,091
4,099
4,106
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
5,036
5,049
5,061
5,074
4,534
4,541
4,549
4,556
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
5,786
5,799
5,811
5,824
4,984
4,991
4,999
5,006
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
4,099
4,106
4,114
4,121
3,664
3,671
3,679
3,686
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
4,549
4,556
4,564
4,571
4,114
4,121
4,129
4,136
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
5,086
5,099
5,111
5,124
4,564
4,571
4,579
4,586
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
5,836
5,849
5,861
5,874
5,014
5,021
5,029
5,036
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
4,129
4,136
4,144
4,151
3,694
3,701
3,709
3,716
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
4,579
4,586
4,594
4,601
4,144
4,151
4,159
4,166
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
5,136
5,149
5,161
5,174
4,594
4,601
4,609
4,616
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
5,886
5,899
5,911
5,924
5,044
5,051
5,059
5,066
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
4,159
4,166
4,174
4,181
3,724
3,731
3,739
3,746
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
4,609
4,616
4,624
4,631
4,174
4,181
4,189
4,196
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
5,186
5,199
5,211
5,224
4,624
4,631
4,639
4,646
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
5,936
5,949
5,961
5,974
5,074
5,081
5,089
5,096
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
4,189
4,196
4,204
4,211
3,754
3,761
3,769
3,776
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
4,639
4,646
4,654
4,661
4,204
4,211
4,219
4,226
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
5,236
5,249
5,261
5,274
4,654
4,661
4,669
4,676
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
5,986
5,999
6,011
6,024
5,104
5,111
5,119
5,126
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
4,219
4,226
4,234
4,241
3,784
3,791
3,799
3,806
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
4,669
4,676
4,684
4,691
4,234
4,241
4,249
4,256
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
5,286
5,299
5,311
5,324
4,684
4,691
4,699
4,706
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
6,036
6,049
6,061
6,074
5,134
5,141
5,149
5,156
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
4,249
4,256
4,264
4,271
3,814
3,821
3,829
3,836
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
4,699
4,706
4,714
4,721
4,264
4,271
4,279
4,286
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
5,336
5,349
5,361
5,374
4,714
4,721
4,729
4,736
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
6,086
6,099
6,111
6,124
5,164
5,171
5,179
5,186
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
4,279
4,286
4,294
4,301
3,844
3,851
3,859
3,866
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
4,729
4,736
4,744
4,751
4,294
4,301
4,309
4,316
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
5,386
5,399
5,411
5,424
4,744
4,751
4,759
4,766
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
6,136
6,149
6,161
6,174
5,194
5,201
5,209
5,216
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
4,309
4,316
4,324
4,331
3,874
3,881
3,889
3,896
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
4,759
4,766
4,774
4,781
4,324
4,331
4,339
4,346
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
5,436
5,449
5,461
5,474
4,774
4,781
4,789
4,796
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
6,186
6,199
6,211
6,224
5,224
5,231
5,239
5,246
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
4,339
4,346
4,354
4,361
3,904
3,911
3,919
3,926
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
4,789
4,796
4,804
4,811
4,354
4,361
4,369
4,376
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
5,486
5,499
5,511
5,524
4,804
4,811
4,819
4,826
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
6,236
6,249
6,261
6,274
5,254
5,261
5,269
5,276
31,000
34,000
37,000
40,000
(Continued)
Instructions for Form 1040EZ
-34-
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
41,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
44,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
47,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
50,000
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
6,286
6,299
6,311
6,324
5,284
5,291
5,299
5,306
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
7,036
7,049
7,061
7,074
5,734
5,741
5,749
5,756
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
7,786
7,799
7,811
7,824
6,184
6,191
6,199
6,206
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
8,536
8,549
8,561
8,574
6,634
6,641
6,649
6,656
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
6,336
6,349
6,361
6,374
5,314
5,321
5,329
5,336
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
7,086
7,099
7,111
7,124
5,764
5,771
5,779
5,786
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
7,836
7,849
7,861
7,874
6,214
6,221
6,229
6,236
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
8,586
8,599
8,611
8,624
6,664
6,671
6,679
6,686
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
6,386
6,399
6,411
6,424
5,344
5,351
5,359
5,366
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
7,136
7,149
7,161
7,174
5,794
5,801
5,809
5,816
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
7,886
7,899
7,911
7,924
6,244
6,251
6,259
6,266
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
8,636
8,649
8,661
8,674
6,694
6,701
6,709
6,716
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
6,436
6,449
6,461
6,474
5,374
5,381
5,389
5,396
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
7,186
7,199
7,211
7,224
5,824
5,831
5,839
5,846
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
7,936
7,949
7,961
7,974
6,274
6,281
6,289
6,296
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
8,686
8,699
8,711
8,724
6,724
6,731
6,739
6,746
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
6,486
6,499
6,511
6,524
5,404
5,411
5,419
5,426
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
7,236
7,249
7,261
7,274
5,854
5,861
5,869
5,876
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
7,986
7,999
8,011
8,024
6,304
6,311
6,319
6,326
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
8,736
8,749
8,761
8,774
6,754
6,761
6,769
6,776
42,000
45,000
48,000
51,000
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
6,536
6,549
6,561
6,574
5,434
5,441
5,449
5,456
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
7,286
7,299
7,311
7,324
5,884
5,891
5,899
5,906
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
8,036
8,049
8,061
8,074
6,334
6,341
6,349
6,356
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
8,786
8,799
8,811
8,824
6,784
6,791
6,799
6,806
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
6,586
6,599
6,611
6,624
5,464
5,471
5,479
5,486
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
7,336
7,349
7,361
7,374
5,914
5,921
5,929
5,936
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
8,086
8,099
8,111
8,124
6,364
6,371
6,379
6,386
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
8,836
8,849
8,861
8,874
6,814
6,821
6,829
6,836
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
6,636
6,649
6,661
6,674
5,494
5,501
5,509
5,516
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
7,386
7,399
7,411
7,424
5,944
5,951
5,959
5,966
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
8,136
8,149
8,161
8,174
6,394
6,401
6,409
6,416
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
8,886
8,899
8,911
8,924
6,844
6,851
6,859
6,866
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
6,686
6,699
6,711
6,724
5,524
5,531
5,539
5,546
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
7,436
7,449
7,461
7,474
5,974
5,981
5,989
5,996
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
8,186
8,199
8,211
8,224
6,424
6,431
6,439
6,446
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
8,936
8,949
8,961
8,974
6,874
6,881
6,889
6,896
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
6,736
6,749
6,761
6,774
5,554
5,561
5,569
5,576
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
7,486
7,499
7,511
7,524
6,004
6,011
6,019
6,026
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
8,236
8,249
8,261
8,274
6,454
6,461
6,469
6,476
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
8,986
8,999
9,011
9,024
6,904
6,911
6,919
6,926
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
6,786
6,799
6,811
6,824
5,584
5,591
5,599
5,606
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
7,536
7,549
7,561
7,574
6,034
6,041
6,049
6,056
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
8,286
8,299
8,311
8,324
6,484
6,491
6,499
6,506
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
9,036
9,049
9,061
9,074
6,934
6,941
6,949
6,956
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
6,836
6,849
6,861
6,874
5,614
5,621
5,629
5,636
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
7,586
7,599
7,611
7,624
6,064
6,071
6,079
6,086
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
8,336
8,349
8,361
8,374
6,514
6,521
6,529
6,536
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
9,086
9,099
9,111
9,124
6,964
6,971
6,979
6,986
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
6,886
6,899
6,911
6,924
5,644
5,651
5,659
5,666
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
7,636
7,649
7,661
7,674
6,094
6,101
6,109
6,116
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
8,386
8,399
8,411
8,424
6,544
6,551
6,559
6,566
52,400
52,450
52,500
52,550
52,450
52,500
52,550
52,600
9,136
9,149
9,161
9,174
6,994
7,001
7,009
7,016
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
6,936
6,949
6,961
6,974
5,674
5,681
5,689
5,696
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
7,686
7,699
7,711
7,724
6,124
6,131
6,139
6,146
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
8,436
8,449
8,461
8,474
6,574
6,581
6,589
6,596
52,600
52,650
52,700
52,750
52,650
52,700
52,750
52,800
9,186
9,199
9,211
9,224
7,024
7,031
7,039
7,046
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
6,986
6,999
7,011
7,024
5,704
5,711
5,719
5,726
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
7,736
7,749
7,761
7,774
6,154
6,161
6,169
6,176
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
8,486
8,499
8,511
8,524
6,604
6,611
6,619
6,626
52,800
52,850
52,900
52,950
52,850
52,900
52,950
53,000
9,236
9,249
9,261
9,274
7,054
7,061
7,069
7,076
43,000
46,000
49,000
52,000
(Continued)
-35-
Instructions for Form 1040EZ
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
53,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
56,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
59,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
62,000
53,000
53,050
53,100
53,150
53,050
53,100
53,150
53,200
9,286
9,299
9,311
9,324
7,084
7,091
7,099
7,106
56,000
56,050
56,100
56,150
56,050
56,100
56,150
56,200
10,036
10,049
10,061
10,074
7,534
7,541
7,549
7,556
59,000
59,050
59,100
59,150
59,050
59,100
59,150
59,200
10,786
10,799
10,811
10,824
7,984
7,991
7,999
8,006
62,000
62,050
62,100
62,150
62,050
62,100
62,150
62,200
11,536
11,549
11,561
11,574
8,434
8,441
8,449
8,456
53,200
53,250
53,300
53,350
53,250
53,300
53,350
53,400
9,336
9,349
9,361
9,374
7,114
7,121
7,129
7,136
56,200
56,250
56,300
56,350
56,250
56,300
56,350
56,400
10,086
10,099
10,111
10,124
7,564
7,571
7,579
7,586
59,200
59,250
59,300
59,350
59,250
59,300
59,350
59,400
10,836
10,849
10,861
10,874
8,014
8,021
8,029
8,036
62,200
62,250
62,300
62,350
62,250
62,300
62,350
62,400
11,586
11,599
11,611
11,624
8,464
8,471
8,479
8,486
53,400
53,450
53,500
53,550
53,450
53,500
53,550
53,600
9,386
9,399
9,411
9,424
7,144
7,151
7,159
7,166
56,400
56,450
56,500
56,550
56,450
56,500
56,550
56,600
10,136
10,149
10,161
10,174
7,594
7,601
7,609
7,616
59,400
59,450
59,500
59,550
59,450
59,500
59,550
59,600
10,886
10,899
10,911
10,924
8,044
8,051
8,059
8,066
62,400
62,450
62,500
62,550
62,450
62,500
62,550
62,600
11,636
11,649
11,661
11,674
8,494
8,501
8,509
8,516
53,600
53,650
53,700
53,750
53,650
53,700
53,750
53,800
9,436
9,449
9,461
9,474
7,174
7,181
7,189
7,196
56,600
56,650
56,700
56,750
56,650
56,700
56,750
56,800
10,186
10,199
10,211
10,224
7,624
7,631
7,639
7,646
59,600
59,650
59,700
59,750
59,650
59,700
59,750
59,800
10,936
10,949
10,961
10,974
8,074
8,081
8,089
8,096
62,600
62,650
62,700
62,750
62,650
62,700
62,750
62,800
11,686
11,699
11,711
11,724
8,524
8,531
8,539
8,546
53,800
53,850
53,900
53,950
53,850
53,900
53,950
54,000
9,486
9,499
9,511
9,524
7,204
7,211
7,219
7,226
56,800
56,850
56,900
56,950
56,850
56,900
56,950
57,000
10,236
10,249
10,261
10,274
7,654
7,661
7,669
7,676
59,800
59,850
59,900
59,950
59,850
59,900
59,950
60,000
10,986
10,999
11,011
11,024
8,104
8,111
8,119
8,126
62,800
62,850
62,900
62,950
62,850
62,900
62,950
63,000
11,736
11,749
11,761
11,774
8,554
8,561
8,569
8,576
54,000
57,000
60,000
63,000
54,000
54,050
54,100
54,150
54,050
54,100
54,150
54,200
9,536
9,549
9,561
9,574
7,234
7,241
7,249
7,256
57,000
57,050
57,100
57,150
57,050
57,100
57,150
57,200
10,286
10,299
10,311
10,324
7,684
7,691
7,699
7,706
60,000
60,050
60,100
60,150
60,050
60,100
60,150
60,200
11,036
11,049
11,061
11,074
8,134
8,141
8,149
8,156
63,000
63,050
63,100
63,150
63,050
63,100
63,150
63,200
11,786
11,799
11,811
11,824
8,584
8,591
8,599
8,606
54,200
54,250
54,300
54,350
54,250
54,300
54,350
54,400
9,586
9,599
9,611
9,624
7,264
7,271
7,279
7,286
57,200
57,250
57,300
57,350
57,250
57,300
57,350
57,400
10,336
10,349
10,361
10,374
7,714
7,721
7,729
7,736
60,200
60,250
60,300
60,350
60,250
60,300
60,350
60,400
11,086
11,099
11,111
11,124
8,164
8,171
8,179
8,186
63,200
63,250
63,300
63,350
63,250
63,300
63,350
63,400
11,836
11,849
11,861
11,874
8,614
8,621
8,629
8,636
54,400
54,450
54,500
54,550
54,450
54,500
54,550
54,600
9,636
9,649
9,661
9,674
7,294
7,301
7,309
7,316
57,400
57,450
57,500
57,550
57,450
57,500
57,550
57,600
10,386
10,399
10,411
10,424
7,744
7,751
7,759
7,766
60,400
60,450
60,500
60,550
60,450
60,500
60,550
60,600
11,136
11,149
11,161
11,174
8,194
8,201
8,209
8,216
63,400
63,450
63,500
63,550
63,450
63,500
63,550
63,600
11,886
11,899
11,911
11,924
8,644
8,651
8,659
8,666
54,600
54,650
54,700
54,750
54,650
54,700
54,750
54,800
9,686
9,699
9,711
9,724
7,324
7,331
7,339
7,346
57,600
57,650
57,700
57,750
57,650
57,700
57,750
57,800
10,436
10,449
10,461
10,474
7,774
7,781
7,789
7,796
60,600
60,650
60,700
60,750
60,650
60,700
60,750
60,800
11,186
11,199
11,211
11,224
8,224
8,231
8,239
8,246
63,600
63,650
63,700
63,750
63,650
63,700
63,750
63,800
11,936
11,949
11,961
11,974
8,674
8,681
8,689
8,696
54,800
54,850
54,900
54,950
54,850
54,900
54,950
55,000
9,736
9,749
9,761
9,774
7,354
7,361
7,369
7,376
57,800
57,850
57,900
57,950
57,850
57,900
57,950
58,000
10,486
10,499
10,511
10,524
7,804
7,811
7,819
7,826
60,800
60,850
60,900
60,950
60,850
60,900
60,950
61,000
11,236
11,249
11,261
11,274
8,254
8,261
8,269
8,276
63,800
63,850
63,900
63,950
63,850
63,900
63,950
64,000
11,986
11,999
12,011
12,024
8,704
8,711
8,719
8,726
55,000
55,050
55,100
55,150
55,050
55,100
55,150
55,200
9,786
9,799
9,811
9,824
7,384
7,391
7,399
7,406
58,000
58,050
58,100
58,150
58,050
58,100
58,150
58,200
10,536
10,549
10,561
10,574
7,834
7,841
7,849
7,856
61,000
61,050
61,100
61,150
61,050
61,100
61,150
61,200
11,286
11,299
11,311
11,324
8,284
8,291
8,299
8,306
64,000
64,050
64,100
64,150
64,050
64,100
64,150
64,200
12,036
12,049
12,061
12,074
8,734
8,741
8,749
8,756
55,200
55,250
55,300
55,350
55,250
55,300
55,350
55,400
9,836
9,849
9,861
9,874
7,414
7,421
7,429
7,436
58,200
58,250
58,300
58,350
58,250
58,300
58,350
58,400
10,586
10,599
10,611
10,624
7,864
7,871
7,879
7,886
61,200
61,250
61,300
61,350
61,250
61,300
61,350
61,400
11,336
11,349
11,361
11,374
8,314
8,321
8,329
8,336
64,200
64,250
64,300
64,350
64,250
64,300
64,350
64,400
12,086
12,099
12,111
12,124
8,764
8,771
8,779
8,786
55,400
55,450
55,500
55,550
55,450
55,500
55,550
55,600
9,886
9,899
9,911
9,924
7,444
7,451
7,459
7,466
58,400
58,450
58,500
58,550
58,450
58,500
58,550
58,600
10,636
10,649
10,661
10,674
7,894
7,901
7,909
7,916
61,400
61,450
61,500
61,550
61,450
61,500
61,550
61,600
11,386
11,399
11,411
11,424
8,344
8,351
8,359
8,366
64,400
64,450
64,500
64,550
64,450
64,500
64,550
64,600
12,136
12,149
12,161
12,174
8,794
8,801
8,809
8,816
55,600
55,650
55,700
55,750
55,650
55,700
55,750
55,800
9,936
9,949
9,961
9,974
7,474
7,481
7,489
7,496
58,600
58,650
58,700
58,750
58,650
58,700
58,750
58,800
10,686
10,699
10,711
10,724
7,924
7,931
7,939
7,946
61,600
61,650
61,700
61,750
61,650
61,700
61,750
61,800
11,436
11,449
11,461
11,474
8,374
8,381
8,389
8,396
64,600
64,650
64,700
64,750
64,650
64,700
64,750
64,800
12,186
12,199
12,211
12,224
8,824
8,831
8,839
8,846
55,800
55,850
55,900
55,950
55,850
55,900
55,950
56,000
9,986
9,999
10,011
10,024
7,504
7,511
7,519
7,526
58,800
58,850
58,900
58,950
58,850
58,900
58,950
59,000
10,736
10,749
10,761
10,774
7,954
7,961
7,969
7,976
61,800
61,850
61,900
61,950
61,850
61,900
61,950
62,000
11,486
11,499
11,511
11,524
8,404
8,411
8,419
8,426
64,800
64,850
64,900
64,950
64,850
64,900
64,950
65,000
12,236
12,249
12,261
12,274
8,854
8,861
8,869
8,876
55,000
58,000
61,000
64,000
(Continued)
Instructions for Form 1040EZ
-36-
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
65,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
68,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
71,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
74,000
65,000
65,050
65,100
65,150
65,050
65,100
65,150
65,200
12,286
12,299
12,311
12,324
8,884
8,891
8,899
8,906
68,000
68,050
68,100
68,150
68,050
68,100
68,150
68,200
13,036
13,049
13,061
13,074
9,334
9,341
9,349
9,356
71,000
71,050
71,100
71,150
71,050
71,100
71,150
71,200
13,786
13,799
13,811
13,824
9,816
9,829
9,841
9,854
74,000
74,050
74,100
74,150
74,050
74,100
74,150
74,200
14,536
14,549
14,561
14,574
10,566
10,579
10,591
10,604
65,200
65,250
65,300
65,350
65,250
65,300
65,350
65,400
12,336
12,349
12,361
12,374
8,914
8,921
8,929
8,936
68,200
68,250
68,300
68,350
68,250
68,300
68,350
68,400
13,086
13,099
13,111
13,124
9,364
9,371
9,379
9,386
71,200
71,250
71,300
71,350
71,250
71,300
71,350
71,400
13,836
13,849
13,861
13,874
9,866
9,879
9,891
9,904
74,200
74,250
74,300
74,350
74,250
74,300
74,350
74,400
14,586
14,599
14,611
14,624
10,616
10,629
10,641
10,654
65,400
65,450
65,500
65,550
65,450
65,500
65,550
65,600
12,386
12,399
12,411
12,424
8,944
8,951
8,959
8,966
68,400
68,450
68,500
68,550
68,450
68,500
68,550
68,600
13,136
13,149
13,161
13,174
9,394
9,401
9,409
9,416
71,400
71,450
71,500
71,550
71,450
71,500
71,550
71,600
13,886
13,899
13,911
13,924
9,916
9,929
9,941
9,954
74,400
74,450
74,500
74,550
74,450
74,500
74,550
74,600
14,636
14,649
14,661
14,674
10,666
10,679
10,691
10,704
65,600
65,650
65,700
65,750
65,650
65,700
65,750
65,800
12,436
12,449
12,461
12,474
8,974
8,981
8,989
8,996
68,600
68,650
68,700
68,750
68,650
68,700
68,750
68,800
13,186
13,199
13,211
13,224
9,424
9,431
9,439
9,446
71,600
71,650
71,700
71,750
71,650
71,700
71,750
71,800
13,936
13,949
13,961
13,974
9,966
9,979
9,991
10,004
74,600
74,650
74,700
74,750
74,650
74,700
74,750
74,800
14,686
14,699
14,711
14,724
10,716
10,729
10,741
10,754
65,800
65,850
65,900
65,950
65,850
65,900
65,950
66,000
12,486
12,499
12,511
12,524
9,004
9,011
9,019
9,026
68,800
68,850
68,900
68,950
68,850
68,900
68,950
69,000
13,236
13,249
13,261
13,274
9,454
9,461
9,469
9,476
71,800
71,850
71,900
71,950
71,850
71,900
71,950
72,000
13,986
13,999
14,011
14,024
10,016
10,029
10,041
10,054
74,800
74,850
74,900
74,950
74,850
74,900
74,950
75,000
14,736
14,749
14,761
14,774
10,766
10,779
10,791
10,804
66,000
69,000
72,000
75,000
66,000
66,050
66,100
66,150
66,050
66,100
66,150
66,200
12,536
12,549
12,561
12,574
9,034
9,041
9,049
9,056
69,000
69,050
69,100
69,150
69,050
69,100
69,150
69,200
13,286
13,299
13,311
13,324
9,484
9,491
9,499
9,506
72,000
72,050
72,100
72,150
72,050
72,100
72,150
72,200
14,036
14,049
14,061
14,074
10,066
10,079
10,091
10,104
75,000
75,050
75,100
75,150
75,050
75,100
75,150
75,200
14,786
14,799
14,811
14,824
10,816
10,829
10,841
10,854
66,200
66,250
66,300
66,350
66,250
66,300
66,350
66,400
12,586
12,599
12,611
12,624
9,064
9,071
9,079
9,086
69,200
69,250
69,300
69,350
69,250
69,300
69,350
69,400
13,336
13,349
13,361
13,374
9,514
9,521
9,529
9,536
72,200
72,250
72,300
72,350
72,250
72,300
72,350
72,400
14,086
14,099
14,111
14,124
10,116
10,129
10,141
10,154
75,200
75,250
75,300
75,350
75,250
75,300
75,350
75,400
14,836
14,849
14,861
14,874
10,866
10,879
10,891
10,904
66,400
66,450
66,500
66,550
66,450
66,500
66,550
66,600
12,636
12,649
12,661
12,674
9,094
9,101
9,109
9,116
69,400
69,450
69,500
69,550
69,450
69,500
69,550
69,600
13,386
13,399
13,411
13,424
9,544
9,551
9,559
9,566
72,400
72,450
72,500
72,550
72,450
72,500
72,550
72,600
14,136
14,149
14,161
14,174
10,166
10,179
10,191
10,204
75,400
75,450
75,500
75,550
75,450
75,500
75,550
75,600
14,886
14,899
14,911
14,924
10,916
10,929
10,941
10,954
66,600
66,650
66,700
66,750
66,650
66,700
66,750
66,800
12,686
12,699
12,711
12,724
9,124
9,131
9,139
9,146
69,600
69,650
69,700
69,750
69,650
69,700
69,750
69,800
13,436
13,449
13,461
13,474
9,574
9,581
9,589
9,596
72,600
72,650
72,700
72,750
72,650
72,700
72,750
72,800
14,186
14,199
14,211
14,224
10,216
10,229
10,241
10,254
75,600
75,650
75,700
75,750
75,650
75,700
75,750
75,800
14,936
14,949
14,961
14,974
10,966
10,979
10,991
11,004
66,800
66,850
66,900
66,950
66,850
66,900
66,950
67,000
12,736
12,749
12,761
12,774
9,154
9,161
9,169
9,176
69,800
69,850
69,900
69,950
69,850
69,900
69,950
70,000
13,486
13,499
13,511
13,524
9,604
9,611
9,619
9,626
72,800
72,850
72,900
72,950
72,850
72,900
72,950
73,000
14,236
14,249
14,261
14,274
10,266
10,279
10,291
10,304
75,800
75,850
75,900
75,950
75,850
75,900
75,950
76,000
14,986
14,999
15,011
15,024
11,016
11,029
11,041
11,054
67,000
67,050
67,100
67,150
67,050
67,100
67,150
67,200
12,786
12,799
12,811
12,824
9,184
9,191
9,199
9,206
70,000
70,050
70,100
70,150
70,050
70,100
70,150
70,200
13,536
13,549
13,561
13,574
9,634
9,641
9,649
9,656
73,000
73,050
73,100
73,150
73,050
73,100
73,150
73,200
14,286
14,299
14,311
14,324
10,316
10,329
10,341
10,354
76,000
76,050
76,100
76,150
76,050
76,100
76,150
76,200
15,036
15,049
15,061
15,074
11,066
11,079
11,091
11,104
67,200
67,250
67,300
67,350
67,250
67,300
67,350
67,400
12,836
12,849
12,861
12,874
9,214
9,221
9,229
9,236
70,200
70,250
70,300
70,350
70,250
70,300
70,350
70,400
13,586
13,599
13,611
13,624
9,664
9,671
9,679
9,686
73,200
73,250
73,300
73,350
73,250
73,300
73,350
73,400
14,336
14,349
14,361
14,374
10,366
10,379
10,391
10,404
76,200
76,250
76,300
76,350
76,250
76,300
76,350
76,400
15,086
15,099
15,111
15,124
11,116
11,129
11,141
11,154
67,400
67,450
67,500
67,550
67,450
67,500
67,550
67,600
12,886
12,899
12,911
12,924
9,244
9,251
9,259
9,266
70,400
70,450
70,500
70,550
70,450
70,500
70,550
70,600
13,636
13,649
13,661
13,674
9,694
9,701
9,709
9,716
73,400
73,450
73,500
73,550
73,450
73,500
73,550
73,600
14,386
14,399
14,411
14,424
10,416
10,429
10,441
10,454
76,400
76,450
76,500
76,550
76,450
76,500
76,550
76,600
15,136
15,149
15,161
15,174
11,166
11,179
11,191
11,204
67,600
67,650
67,700
67,750
67,650
67,700
67,750
67,800
12,936
12,949
12,961
12,974
9,274
9,281
9,289
9,296
70,600
70,650
70,700
70,750
70,650
70,700
70,750
70,800
13,686
13,699
13,711
13,724
9,724
9,731
9,741
9,754
73,600
73,650
73,700
73,750
73,650
73,700
73,750
73,800
14,436
14,449
14,461
14,474
10,466
10,479
10,491
10,504
76,600
76,650
76,700
76,750
76,650
76,700
76,750
76,800
15,186
15,199
15,211
15,224
11,216
11,229
11,241
11,254
67,800
67,850
67,900
67,950
67,850
67,900
67,950
68,000
12,986
12,999
13,011
13,024
9,304
9,311
9,319
9,326
70,800
70,850
70,900
70,950
70,850
70,900
70,950
71,000
13,736
13,749
13,761
13,774
9,766
9,779
9,791
9,804
73,800
73,850
73,900
73,950
73,850
73,900
73,950
74,000
14,486
14,499
14,511
14,524
10,516
10,529
10,541
10,554
76,800
76,850
76,900
76,950
76,850
76,900
76,950
77,000
15,236
15,249
15,261
15,274
11,266
11,279
11,291
11,304
67,000
70,000
73,000
76,000
(Continued)
-37-
Instructions for Form 1040EZ
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
77,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
80,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
83,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
86,000
77,000
77,050
77,100
77,150
77,050
77,100
77,150
77,200
15,286
15,299
15,311
15,324
11,316
11,329
11,341
11,354
80,000
80,050
80,100
80,150
80,050
80,100
80,150
80,200
16,036
16,049
16,061
16,074
12,066
12,079
12,091
12,104
83,000
83,050
83,100
83,150
83,050
83,100
83,150
83,200
16,786
16,799
16,811
16,824
12,816
12,829
12,841
12,854
86,000
86,050
86,100
86,150
86,050
86,100
86,150
86,200
17,548
17,562
17,576
17,590
13,566
13,579
13,591
13,604
77,200
77,250
77,300
77,350
77,250
77,300
77,350
77,400
15,336
15,349
15,361
15,374
11,366
11,379
11,391
11,404
80,200
80,250
80,300
80,350
80,250
80,300
80,350
80,400
16,086
16,099
16,111
16,124
12,116
12,129
12,141
12,154
83,200
83,250
83,300
83,350
83,250
83,300
83,350
83,400
16,836
16,849
16,861
16,874
12,866
12,879
12,891
12,904
86,200
86,250
86,300
86,350
86,250
86,300
86,350
86,400
17,604
17,618
17,632
17,646
13,616
13,629
13,641
13,654
77,400
77,450
77,500
77,550
77,450
77,500
77,550
77,600
15,386
15,399
15,411
15,424
11,416
11,429
11,441
11,454
80,400
80,450
80,500
80,550
80,450
80,500
80,550
80,600
16,136
16,149
16,161
16,174
12,166
12,179
12,191
12,204
83,400
83,450
83,500
83,550
83,450
83,500
83,550
83,600
16,886
16,899
16,911
16,924
12,916
12,929
12,941
12,954
86,400
86,450
86,500
86,550
86,450
86,500
86,550
86,600
17,660
17,674
17,688
17,702
13,666
13,679
13,691
13,704
77,600
77,650
77,700
77,750
77,650
77,700
77,750
77,800
15,436
15,449
15,461
15,474
11,466
11,479
11,491
11,504
80,600
80,650
80,700
80,750
80,650
80,700
80,750
80,800
16,186
16,199
16,211
16,224
12,216
12,229
12,241
12,254
83,600
83,650
83,700
83,750
83,650
83,700
83,750
83,800
16,936
16,949
16,961
16,974
12,966
12,979
12,991
13,004
86,600
86,650
86,700
86,750
86,650
86,700
86,750
86,800
17,716
17,730
17,744
17,758
13,716
13,729
13,741
13,754
77,800
77,850
77,900
77,950
77,850
77,900
77,950
78,000
15,486
15,499
15,511
15,524
11,516
11,529
11,541
11,554
80,800
80,850
80,900
80,950
80,850
80,900
80,950
81,000
16,236
16,249
16,261
16,274
12,266
12,279
12,291
12,304
83,800
83,850
83,900
83,950
83,850
83,900
83,950
84,000
16,986
16,999
17,011
17,024
13,016
13,029
13,041
13,054
86,800
86,850
86,900
86,950
86,850
86,900
86,950
87,000
17,772
17,786
17,800
17,814
13,766
13,779
13,791
13,804
78,000
81,000
84,000
87,000
78,000
78,050
78,100
78,150
78,050
78,100
78,150
78,200
15,536
15,549
15,561
15,574
11,566
11,579
11,591
11,604
81,000
81,050
81,100
81,150
81,050
81,100
81,150
81,200
16,286
16,299
16,311
16,324
12,316
12,329
12,341
12,354
84,000
84,050
84,100
84,150
84,050
84,100
84,150
84,200
17,036
17,049
17,061
17,074
13,066
13,079
13,091
13,104
87,000
87,050
87,100
87,150
87,050
87,100
87,150
87,200
17,828
17,842
17,856
17,870
13,816
13,829
13,841
13,854
78,200
78,250
78,300
78,350
78,250
78,300
78,350
78,400
15,586
15,599
15,611
15,624
11,616
11,629
11,641
11,654
81,200
81,250
81,300
81,350
81,250
81,300
81,350
81,400
16,336
16,349
16,361
16,374
12,366
12,379
12,391
12,404
84,200
84,250
84,300
84,350
84,250
84,300
84,350
84,400
17,086
17,099
17,111
17,124
13,116
13,129
13,141
13,154
87,200
87,250
87,300
87,350
87,250
87,300
87,350
87,400
17,884
17,898
17,912
17,926
13,866
13,879
13,891
13,904
78,400
78,450
78,500
78,550
78,450
78,500
78,550
78,600
15,636
15,649
15,661
15,674
11,666
11,679
11,691
11,704
81,400
81,450
81,500
81,550
81,450
81,500
81,550
81,600
16,386
16,399
16,411
16,424
12,416
12,429
12,441
12,454
84,400
84,450
84,500
84,550
84,450
84,500
84,550
84,600
17,136
17,149
17,161
17,174
13,166
13,179
13,191
13,204
87,400
87,450
87,500
87,550
87,450
87,500
87,550
87,600
17,940
17,954
17,968
17,982
13,916
13,929
13,941
13,954
78,600
78,650
78,700
78,750
78,650
78,700
78,750
78,800
15,686
15,699
15,711
15,724
11,716
11,729
11,741
11,754
81,600
81,650
81,700
81,750
81,650
81,700
81,750
81,800
16,436
16,449
16,461
16,474
12,466
12,479
12,491
12,504
84,600
84,650
84,700
84,750
84,650
84,700
84,750
84,800
17,186
17,199
17,211
17,224
13,216
13,229
13,241
13,254
87,600
87,650
87,700
87,750
87,650
87,700
87,750
87,800
17,996
18,010
18,024
18,038
13,966
13,979
13,991
14,004
78,800
78,850
78,900
78,950
78,850
78,900
78,950
79,000
15,736
15,749
15,761
15,774
11,766
11,779
11,791
11,804
81,800
81,850
81,900
81,950
81,850
81,900
81,950
82,000
16,486
16,499
16,511
16,524
12,516
12,529
12,541
12,554
84,800
84,850
84,900
84,950
84,850
84,900
84,950
85,000
17,236
17,249
17,261
17,274
13,266
13,279
13,291
13,304
87,800
87,850
87,900
87,950
87,850
87,900
87,950
88,000
18,052
18,066
18,080
18,094
14,016
14,029
14,041
14,054
79,000
79,050
79,100
79,150
79,050
79,100
79,150
79,200
15,786
15,799
15,811
15,824
11,816
11,829
11,841
11,854
82,000
82,050
82,100
82,150
82,050
82,100
82,150
82,200
16,536
16,549
16,561
16,574
12,566
12,579
12,591
12,604
85,000
85,050
85,100
85,150
85,050
85,100
85,150
85,200
17,286
17,299
17,311
17,324
13,316
13,329
13,341
13,354
88,000
88,050
88,100
88,150
88,050
88,100
88,150
88,200
18,108
18,122
18,136
18,150
14,066
14,079
14,091
14,104
79,200
79,250
79,300
79,350
79,250
79,300
79,350
79,400
15,836
15,849
15,861
15,874
11,866
11,879
11,891
11,904
82,200
82,250
82,300
82,350
82,250
82,300
82,350
82,400
16,586
16,599
16,611
16,624
12,616
12,629
12,641
12,654
85,200
85,250
85,300
85,350
85,250
85,300
85,350
85,400
17,336
17,349
17,361
17,374
13,366
13,379
13,391
13,404
88,200
88,250
88,300
88,350
88,250
88,300
88,350
88,400
18,164
18,178
18,192
18,206
14,116
14,129
14,141
14,154
79,400
79,450
79,500
79,550
79,450
79,500
79,550
79,600
15,886
15,899
15,911
15,924
11,916
11,929
11,941
11,954
82,400
82,450
82,500
82,550
82,450
82,500
82,550
82,600
16,636
16,649
16,661
16,674
12,666
12,679
12,691
12,704
85,400
85,450
85,500
85,550
85,450
85,500
85,550
85,600
17,386
17,399
17,411
17,424
13,416
13,429
13,441
13,454
88,400
88,450
88,500
88,550
88,450
88,500
88,550
88,600
18,220
18,234
18,248
18,262
14,166
14,179
14,191
14,204
79,600
79,650
79,700
79,750
79,650
79,700
79,750
79,800
15,936
15,949
15,961
15,974
11,966
11,979
11,991
12,004
82,600
82,650
82,700
82,750
82,650
82,700
82,750
82,800
16,686
16,699
16,711
16,724
12,716
12,729
12,741
12,754
85,600
85,650
85,700
85,750
85,650
85,700
85,750
85,800
17,436
17,450
17,464
17,478
13,466
13,479
13,491
13,504
88,600
88,650
88,700
88,750
88,650
88,700
88,750
88,800
18,276
18,290
18,304
18,318
14,216
14,229
14,241
14,254
79,800
79,850
79,900
79,950
79,850
79,900
79,950
80,000
15,986
15,999
16,011
16,024
12,016
12,029
12,041
12,054
82,800
82,850
82,900
82,950
82,850
82,900
82,950
83,000
16,736
16,749
16,761
16,774
12,766
12,779
12,791
12,804
85,800
85,850
85,900
85,950
85,850
85,900
85,950
86,000
17,492
17,506
17,520
17,534
13,516
13,529
13,541
13,554
88,800
88,850
88,900
88,950
88,850
88,900
88,950
89,000
18,332
18,346
18,360
18,374
14,266
14,279
14,291
14,304
79,000
82,000
85,000
88,000
(Continued)
Instructions for Form 1040EZ
-38-
2012 Tax Table—Continued
If Form 1040EZ,
line 6, is–
At
least
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
89,000
If Form 1040EZ,
line 6, is–
At
least
But
less
than
If Form 1040EZ,
line 6, is–
And you are–
Single
Married
filing
jointly
At
least
Your tax is–
92,000
But
less
than
And you are–
Single
Married
filing
jointly
Your tax is–
95,000
If Form 1040EZ,
line 6, is–
At
least
And you are–
But
less
than
Single
Married
filing
jointly
Your tax is–
98,000
89,000
89,050
89,100
89,150
89,050
89,100
89,150
89,200
18,388
18,402
18,416
18,430
14,316
14,329
14,341
14,354
92,000
92,050
92,100
92,150
92,050
92,100
92,150
92,200
19,228
19,242
19,256
19,270
15,066
15,079
15,091
15,104
95,000
95,050
95,100
95,150
95,050
95,100
95,150
95,200
20,068
20,082
20,096
20,110
15,816
15,829
15,841
15,854
98,000
98,050
98,100
98,150
98,050
98,100
98,150
98,200
20,908
20,922
20,936
20,950
16,566
16,579
16,591
16,604
89,200
89,250
89,300
89,350
89,250
89,300
89,350
89,400
18,444
18,458
18,472
18,486
14,366
14,379
14,391
14,404
92,200
92,250
92,300
92,350
92,250
92,300
92,350
92,400
19,284
19,298
19,312
19,326
15,116
15,129
15,141
15,154
95,200
95,250
95,300
95,350
95,250
95,300
95,350
95,400
20,124
20,138
20,152
20,166
15,866
15,879
15,891
15,904
98,200
98,250
98,300
98,350
98,250
98,300
98,350
98,400
20,964
20,978
20,992
21,006
16,616
16,629
16,641
16,654
89,400
89,450
89,500
89,550
89,450
89,500
89,550
89,600
18,500
18,514
18,528
18,542
14,416
14,429
14,441
14,454
92,400
92,450
92,500
92,550
92,450
92,500
92,550
92,600
19,340
19,354
19,368
19,382
15,166
15,179
15,191
15,204
95,400
95,450
95,500
95,550
95,450
95,500
95,550
95,600
20,180
20,194
20,208
20,222
15,916
15,929
15,941
15,954
98,400
98,450
98,500
98,550
98,450
98,500
98,550
98,600
21,020
21,034
21,048
21,062
16,666
16,679
16,691
16,704
89,600
89,650
89,700
89,750
89,650
89,700
89,750
89,800
18,556
18,570
18,584
18,598
14,466
14,479
14,491
14,504
92,600
92,650
92,700
92,750
92,650
92,700
92,750
92,800
19,396
19,410
19,424
19,438
15,216
15,229
15,241
15,254
95,600
95,650
95,700
95,750
95,650
95,700
95,750
95,800
20,236
20,250
20,264
20,278
15,966
15,979
15,991
16,004
98,600
98,650
98,700
98,750
98,650
98,700
98,750
98,800
21,076
21,090
21,104
21,118
16,716
16,729
16,741
16,754
89,800
89,850
89,900
89,950
89,850
89,900
89,950
90,000
18,612
18,626
18,640
18,654
14,516
14,529
14,541
14,554
92,800
92,850
92,900
92,950
92,850
92,900
92,950
93,000
19,452
19,466
19,480
19,494
15,266
15,279
15,291
15,304
95,800
95,850
95,900
95,950
95,850
95,900
95,950
96,000
20,292
20,306
20,320
20,334
16,016
16,029
16,041
16,054
98,800
98,850
98,900
98,950
98,850
98,900
98,950
99,000
21,132
21,146
21,160
21,174
16,766
16,779
16,791
16,804
90,000
93,000
96,000
99,000
90,000
90,050
90,100
90,150
90,050
90,100
90,150
90,200
18,668
18,682
18,696
18,710
14,566
14,579
14,591
14,604
93,000
93,050
93,100
93,150
93,050
93,100
93,150
93,200
19,508
19,522
19,536
19,550
15,316
15,329
15,341
15,354
96,000
96,050
96,100
96,150
96,050
96,100
96,150
96,200
20,348
20,362
20,376
20,390
16,066
16,079
16,091
16,104
99,000
99,050
99,100
99,150
99,050
99,100
99,150
99,200
21,188
21,202
21,216
21,230
16,816
16,829
16,841
16,854
90,200
90,250
90,300
90,350
90,250
90,300
90,350
90,400
18,724
18,738
18,752
18,766
14,616
14,629
14,641
14,654
93,200
93,250
93,300
93,350
93,250
93,300
93,350
93,400
19,564
19,578
19,592
19,606
15,366
15,379
15,391
15,404
96,200
96,250
96,300
96,350
96,250
96,300
96,350
96,400
20,404
20,418
20,432
20,446
16,116
16,129
16,141
16,154
99,200
99,250
99,300
99,350
99,250
99,300
99,350
99,400
21,244
21,258
21,272
21,286
16,866
16,879
16,891
16,904
90,400
90,450
90,500
90,550
90,450
90,500
90,550
90,600
18,780
18,794
18,808
18,822
14,666
14,679
14,691
14,704
93,400
93,450
93,500
93,550
93,450
93,500
93,550
93,600
19,620
19,634
19,648
19,662
15,416
15,429
15,441
15,454
96,400
96,450
96,500
96,550
96,450
96,500
96,550
96,600
20,460
20,474
20,488
20,502
16,166
16,179
16,191
16,204
99,400
99,450
99,500
99,550
99,450
99,500
99,550
99,600
21,300
21,314
21,328
21,342
16,916
16,929
16,941
16,954
90,600
90,650
90,700
90,750
90,650
90,700
90,750
90,800
18,836
18,850
18,864
18,878
14,716
14,729
14,741
14,754
93,600
93,650
93,700
93,750
93,650
93,700
93,750
93,800
19,676
19,690
19,704
19,718
15,466
15,479
15,491
15,504
96,600
96,650
96,700
96,750
96,650
96,700
96,750
96,800
20,516
20,530
20,544
20,558
16,216
16,229
16,241
16,254
99,600
99,650
99,700
99,750
99,650
99,700
99,750
99,800
21,356
21,370
21,384
21,398
16,966
16,979
16,991
17,004
90,800
90,850
90,900
90,950
90,850
90,900
90,950
91,000
18,892
18,906
18,920
18,934
14,766
14,779
14,791
14,804
93,800
93,850
93,900
93,950
93,850
93,900
93,950
94,000
19,732
19,746
19,760
19,774
15,516
15,529
15,541
15,554
96,800
96,850
96,900
96,950
96,850
96,900
96,950
97,000
20,572
20,586
20,600
20,614
16,266
16,279
16,291
16,304
99,800
99,850
99,900
99,950
99,850
99,900
99,950
100,000
21,412
21,426
21,440
21,454
17,016
17,029
17,041
17,054
91,000
91,050
91,100
91,150
91,050
91,100
91,150
91,200
18,948
18,962
18,976
18,990
14,816
14,829
14,841
14,854
94,000
94,050
94,100
94,150
94,050
94,100
94,150
94,200
19,788
19,802
19,816
19,830
15,566
15,579
15,591
15,604
97,000
97,050
97,100
97,150
97,050
97,100
97,150
97,200
20,628
20,642
20,656
20,670
16,316
16,329
16,341
16,354
91,200
91,250
91,300
91,350
91,250
91,300
91,350
91,400
19,004
19,018
19,032
19,046
14,866
14,879
14,891
14,904
94,200
94,250
94,300
94,350
94,250
94,300
94,350
94,400
19,844
19,858
19,872
19,886
15,616
15,629
15,641
15,654
97,200
97,250
97,300
97,350
97,250
97,300
97,350
97,400
20,684
20,698
20,712
20,726
16,366
16,379
16,391
16,404
91,400
91,450
91,500
91,550
91,450
91,500
91,550
91,600
19,060
19,074
19,088
19,102
14,916
14,929
14,941
14,954
94,400
94,450
94,500
94,550
94,450
94,500
94,550
94,600
19,900
19,914
19,928
19,942
15,666
15,679
15,691
15,704
97,400
97,450
97,500
97,550
97,450
97,500
97,550
97,600
20,740
20,754
20,768
20,782
16,416
16,429
16,441
16,454
91,600
91,650
91,700
91,750
91,650
91,700
91,750
91,800
19,116
19,130
19,144
19,158
14,966
14,979
14,991
15,004
94,600
94,650
94,700
94,750
94,650
94,700
94,750
94,800
19,956
19,970
19,984
19,998
15,716
15,729
15,741
15,754
97,600
97,650
97,700
97,750
97,650
97,700
97,750
97,800
20,796
20,810
20,824
20,838
16,466
16,479
16,491
16,504
91,800
91,850
91,900
91,950
91,850
91,900
91,950
92,000
19,172
19,186
19,200
19,214
15,016
15,029
15,041
15,054
94,800
94,850
94,900
94,950
94,850
94,900
94,950
95,000
20,012
20,026
20,040
20,054
15,766
15,779
15,791
15,804
97,800
97,850
97,900
97,950
97,850
97,900
97,950
98,000
20,852
20,866
20,880
20,894
16,516
16,529
16,541
16,554
91,000
94,000
97,000
-39-
$100,000
or over —
use
Form 1040
Instructions for Form 1040EZ
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.
This notice applies to all papers you file with us, including this
tax return. It also applies to any questions we need to ask you so
we can complete, correct, or process your return; figure your tax;
and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code
sections 6001, 6011, and 6012(a), and their regulations. They say
that you must file a return or statement with us for any tax you are
liable for. Your response is mandatory under these sections.
Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the
tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the
third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their
contents may become material in the administration of any Internal Revenue law.
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. We try to create forms and
instructions that can be easily understood. Often this is difficult to
do because our tax laws are very complex. For some people with
income mostly from wages, filling in the forms is easy. For others
who have businesses, pensions, stocks, rental income, or other
investments, it is more difficult.
If you have suggestions for making these forms simpler, we
would be happy to hear from you. You can email us at
taxforms@irs.gov. Please put “Forms Comment” on the subject
line. You can also send us comments from www.irs.gov/
formspubs. Click on “More Information” and then on “Comment
on Tax Forms and Publications.” Or you can write to Internal Revenue Service, Individual and Specialty Forms and Publications
Branch, SE:W:CAR:MP:T:I, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send your return to this address.
Instead, see the addresses at the end of these instructions.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your
comments as we revise our tax forms and instructions.
Estimates of Taxpayer Burden
We ask for tax return information to carry out the tax laws of
the United States. We need it to figure and collect the right
amount of tax.
If you do not file a return, do not provide the information we
ask for, or provide fraudulent information, you may be charged
penalties and be subject to criminal prosecution. We may also
have to disallow the exemptions, exclusions, credits, deductions,
or adjustments shown on the tax return. This could make the tax
higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential,
as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give
the information shown on your tax return to others as described in
the Code. For example, we may disclose your tax information to
the Department of Justice to enforce the tax laws, both civil and
criminal, and to cities, states, the District of Columbia, and U.S.
commonwealths or possessions 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 needed 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 entitle-
Instructions for Form 1040EZ
ment 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.
The table below shows burden estimates based upon current
statutory requirements as of December 13, 2012, for taxpayers filing a 2012 Form 1040EZ tax return. Time spent and out-of-pocket
costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and
photocopying costs, and tax preparation software costs. While
these estimates do not include burden associated with post-filing
activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of
software or professional preparer used, and the geographic location. Reported time and cost burdens are national averages and
do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying
considerably by taxpayer type. The average for Form 1040EZ filers is about 4 hours and $40.
If you have comments concerning the time and cost estimates
that follow, you can contact us at either one of the addresses
shown under We welcome comments on forms, earlier.
-40-
Estimated Average Taxpayer Burden for Individuals by Activity
Average Time Burden (Hours)
Total
Time
Record
Keeping
Tax
Planning
Form Completion
and Submission
All
Other
Average
Cost
(Dollars)
4
1
*
2
1
$40
.
Primary Form Filed
Percentage
of Returns
1040EZ
. . . . . . . . . . . . . . .
12
* Rounds to less than 1 hour.
Detail may not add to total time due to rounding. Dollars rounded to the nearest $10.
-41-
Instructions for Form 1040EZ
Major Categories of Federal Income and Outlays for Fiscal Year 2011
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2011.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
23%
Borrowing to
cover deficit
36%
Corporate
income taxes
5%
Law enforcement and
general government
2%
Personal income
taxes
30%
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 receipt of the President's proposal, the Congress reviews the proposal 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 2011 (which began on October 1, 2010, and
ended on September 30, 2011), Federal income was $2,303 billion and outlays were $3,603 billion, leaving a deficit of $1,300 billion.
Footnotes for Certain Federal Outlays
Social
programs 4
23%
Physical, human,
and community
development 3
8%
Social security,
Medicare, and other
retirement 1
37%
Net interest on
the debt
6%
National defense,
veterans, and foreign
affairs 2
24%
2. National defense, veterans, and foreign affairs: About
20% of Federal outlays were to equip, modernize, and pay our
armed forces and to fund 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 15% of total outlays were for
Medicaid, food stamps, temporary assistance for needy families,
supplemental security income, and related programs; and 8% for
health research and public health programs, unemployment compensation, assisted housing, and social services.
1. Social security, Medicare, and other retirement: These
programs provide income support for the retired and disabled and
medical care for the elderly.
Note. The percentage calculations shown here exclude undistributed offsetting receipts, which were $86 billion in fiscal year 2011. In the budget, these receipts are offset against spending in the calculation of the outlay total. 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.
Instructions for Form 1040EZ
-42-
Options for e-filing your returns—safely, quickly, and easily.
Why do 80% of Americans file their taxes electronically?
• Security—The IRS uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
• It’s Free—through Free File.
• Faster Refunds—Get your refund faster by e-filing
using direct deposit.
IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the 110 million Americans who already are using
e-file is easy. Just ask your paid or volunteer tax preparer,
use commercial software, or use Free File. IRS e-file is the
safest, most secure way to transmit your tax return to the
IRS. Since 1990, the IRS has processed more than 1 billion
e-filed tax returns safely and securely. There’s no paper
return to be lost or stolen.
Most tax return preparers are now required to use IRS e-file.
If you are asked if you want to e-file, just give it a try.
IRS e-file is now the norm, not the exception. Most states
also use electronic filing.
Free e-file Help Available Nationwide
Volunteers are available in communities nationwide
providing free tax assistance to low to moderate income
(generally under $50,000 in adjusted gross income) and
elderly taxpayers (age 60 and older). At selected sites,
taxpayers can input and electronically file their own tax
return with the assistance of an IRS-certified volunteer.
See Free Tax Return Assistance near the end of these
instructions for additional information or visit IRS.gov
(Keyword: VITA) for a VITA/TCE site near you!
Everyone Can Free File
If your adjusted gross income was $57,000 or less in
2012, you can use free tax software to prepare and e-file
your tax return. Earned more? Use Free File Fillable
Forms.
Free File. This public-private partnership, between the
IRS and tax software providers, makes approximately 20
popular commercial software products and e-file available
for free. Seventy percent of the nation’s taxpayers are
eligible.
Just visit www.irs.gov/freefile for details. Free File
combines all the benefits of e-file and easy-to-use
software at no cost. Guided questions will help ensure
you get all the tax credits and deductions you are due.
It’s fast, safe, and free.
You can review each provider’s eligibility rules or use an
online tool to find those software products that match
your situation. Some providers offer state tax return
preparation either for a fee or for free. Free File also is
available in English and Spanish.
Free File Fillable Forms. The IRS offers electronic
versions of IRS paper forms that also can be e-filed for
free. Free File Fillable Forms is best for people
experienced in preparing their own tax returns. There are
no income limitations. Free File Fillable Forms does
basic math calculations. It supports only federal tax
forms.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should
choose to file a paper return.
Make your tax payments electronically—it’s easy!
Do you have a balance due or owe estimated taxes? You can pay electronically either online or by phone using your bank account
or a credit or debit card. If you e-file your return, you can also schedule your payment using Electronic Funds Withdrawal or
by credit or debit card.
It’s convenient! You control when your payment is submitted and processed, and receive confirmation of your payment.
It’s secure! The IRS uses the latest encryption technology to transmit your payment, and does not store your bank information.
It’s green! Electronic payments are paperless, so no check to write and no voucher to mail!
Visit www.irs.gov/e-pay for more information or to make a payment.
-43-
Instructions for Form 1040EZ
Index to Instructions
A
K
Address change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Alaska permanent fund dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Allocated tip income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Kidnapped child, parent of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
C
California domestic partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Common mistakes, checklist to avoid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
L
Late filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Late payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22, 24
Line instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
M
Married persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
D
N
Death of a taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Death of spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Debt held by the public, gift to reduce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Direct deposit of refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Disclosure, Privacy Act, and Paperwork Reduction Act notice . . . . . . . . . 40
Dual-status alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Name and address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Name change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Nevada domestic partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nonresident alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 5, 9
E
P
Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 12, 16
Combat pay, nontaxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Earned income credit table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 18
Electronic filing (e-file) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 9, 19, 21, 22, 43
Everyday tax solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Extension of time to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
F
Filing instructions:
When to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Filing requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 6
Filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Forms W-2, 1097, 1098, and 1099, where to report certain items
from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Form W-2:
Not received or incorrect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Free file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 9, 43
Free tax return assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
G
Getting tax help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Gift to reduce public debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Household employee:
Form W-2 not received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
How to comment on forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
I
Instructions for Form 1040EZ
R
Railroad retirement benefits treated as social security . . . . . . . . . . . . . . . . . 10
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Refunds of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Resident alien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Return checklist to avoid mistakes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Rights of taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Round off to whole dollars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
S
H
Identity Protection PIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Identity theft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income tax withheld (federal) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Injured spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Innocent spouse relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Installment payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest, late payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments and tax:
Amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
What if you cannot pay? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Penalty:
Frivolous return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Late filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Late payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Underpayment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Preparer, tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Presidential election $3 check-off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Private delivery service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Public debt, gift to reduce the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
22
25
11
19
26
21
21
11
11
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Scholarship and fellowship grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Signing your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Single person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Social security number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
State and local income taxes, refunds of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
T
Tax assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax-exempt interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax figured by the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxpayer Advocate Service (TAS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Third party designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tip income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-44-
27
11
19
26
31
22
10
U
Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
W
What's new . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
When you should file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Who can use Form 1040EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Who must file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Who should file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Withholding and estimated tax payments for 2013 . . . . . . . . . . . . . . . . . . . . . 25
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Washington domestic partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
-45-
Instructions for Form 1040EZ
Where Do You File?
Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private
delivery services in Section 4, earlier. Envelopes without enough postage will be returned to you by the post office. Also,
include your complete return address.
THEN use this address if you:
IF you live in...
Are not enclosing a check or
money order...
Are enclosing a check or
money order...
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0014
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii,
Idaho, Nevada, New Mexico, Oregon, Utah,
Washington, Wyoming
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0014
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota,
Ohio, Oklahoma, South Dakota, Wisconsin
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0014
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Department of the Treasury
Alabama, Georgia, Kentucky, North Carolina, South
Internal Revenue Service
Carolina, Tennessee, Missouri, New Jersey, Virginia
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 1000
Louisville, KY 40293-1000
Connecticut, Delaware, District of Columbia, Maine, Department of the Treasury
Maryland, Massachusetts, New Hampshire, New
Internal Revenue Service
York, Pennsylvania, Rhode Island, Vermont, West
Kansas City, MO 64999-0014
Virginia
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
A foreign country, U.S. possession or territory,* or
use an APO or FPO address, or file Form 2555,
2555-EZ, or 4563, or are a dual-status alien.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
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| File Type | application/pdf |
| File Title | 2012 Instruction 1040EZ |
| Subject | 1040EZ, Instructions |
| Author | W:CAR:MP:FP |
| File Modified | 2014-04-25 |
| File Created | 2013-01-02 |