IRS Announces Qualified Disaster Treatment for Japan

Yesterday the IRS designated the recent earthquake and tsunami in Japan as a qualified disaster for tax purposes.

From IRS.gov:

The guidance allows recipients of qualified disaster relief payments to exclude those payments from income on their tax returns. Also, the guidance allows employer-sponsored private foundations to assist employee victims in areas affected by the March 2011 earthquake and tsunami in Japan without affecting their tax-exempt status.

Charities usually fall into one of two categories – public charities or private foundations. Under the tax law, a private foundation that is employer-sponsored may make qualified disaster relief payments to employees affected by a qualified disaster. These payments generally include amounts to cover necessary personal, family, living or funeral expenses that were not covered by insurance. They also include expenses to repair or rehabilitate personal residences or repair or replace the contents to the extent that they were not covered by insurance. Again, these payments would not be included in the individual recipient’s gross income.

Qualified disasters include Presidentially declared disasters, as well as other catastrophic events. Because of its catastrophic nature, the IRS has determined that the earthquake and tsunami in Japan that occurred last month is a qualified disaster for purposes of the federal tax law. The IRS has made similar determinations regarding prior international disasters, such as the Haitian earthquake in 2010 and the Indian Ocean tsunami in 2004.

The IRS will presume that qualified disaster relief payments made by an employer-sponsored private foundation to employees and their family members in areas affected by the earthquake and tsunami in Japan are consistent with the foundation's charitable purposes.

Read more here

IRS Holds Saturday Open House on March 26 to Help Taxpayers

In their newest press release the IRS announced that almost 100 offices will be open this Saturday to provide free help to taxpayers. If you haven’t filed yet, or received an IRS notice, take advantage of these events!

From IRS.gov:

"We are opening our doors this Saturday to help taxpayers who may not have a chance to seek assistance during the work week," said IRS Commissioner Doug Shulman." We are very focused on providing services to taxpayers when they want it, where they want it."

On Saturday, March 26, the IRS offices will be open from 9 a.m. to 2 p.m. local time. IRS staff will be on site to help taxpayers. More than 35,000 taxpayers attended similar events last year resolving more than 95 percent of their issues.

During the open-house hours, IRS personnel will be available to provide services such as tax return preparation, assist with account questions and help with a variety of other issues.

In addition to IRS help, community organizations partner with the IRS. Volunteer Income Tax Assistance (VITA) programs assist people who earned $49,000 or less, and Tax Counseling for the Elderly (TCE) programs assist individuals age 60 and over with their 2010 income tax return preparation and electronic filing. Many of these sites have Saturday hours

IRS Debunks Frivolous Tax Arguments

Over the weekend the IRS released a 2011 version of its yearly report addressing common frivolous arguments opposing compliance with federal tax laws. Remember, pretty much everyone who earns money is required to pay taxes. If you don’t, your life can become very complicated, very quickly.

Anyone who contemplates arguing on legal grounds against paying their fair share of taxes should first read the 84-page document, The Truth About Frivolous Tax Arguments.

The document explains many of the common frivolous arguments made in recent years and it describes the legal responses that refute these claims. It will help taxpayers avoid wasting their time and money with frivolous arguments and incurring penalties.

Congress in 2006 increased the amount of the penalty for frivolous tax returns from $500 to $5,000. The increased penalty amount applies when a person submits a tax return or other specified submission, and any portion of the submission is based on a position the IRS identifies as frivolous.

The 2011 version of the IRS document includes numerous recently decided cases that continue to demonstrate that frivolous positions have no legitimacy.

Frivolous arguments include contentions that taxpayers can refuse to pay income taxes on religious or moral grounds by invoking the First Amendment; that the only “employees” subject to federal income tax are employees of the federal government; and that only foreign-source income is taxable.

More here

IRS Expands Use of Twitter to Help Taxpayers, Tax Professionals

In preparation for the new tax season the IRS is expanding their presence of Twitter to "to share timely information with taxpayers and the tax professional community." It’s about time the agency jumped on board and committed whole-heartedly to social media.

From IRS.gov:

The IRS Twitter news feed, @IRSnews, provides the latest federal tax news and information for taxpayers. The focus of the IRS Twitter messages will be on easy-to-use information, including tax tips, tax law changes and important IRS programs such as e-file, the earned income tax credit and “Where’s My Refund." Anyone with a Twitter account can follow @IRSnews by going to http://twitter.com/IRSnews.

Another important IRS Twitter feed, @IRStaxpros, is designed for the tax professional community. Follow @IRStaxpros by going to http://twitter.com/IRStaxpros. The IRS also tweets tax news and information in Spanish at @IRSenEspanol. Follow this Twitter feed by going to http://twitter.com/IRSenEspanol.

The IRS Twitter feeds will work in conjunction with IRS.gov and the IRS YouTube channels to bring IRS information direct to taxpayers. Since August of 2009, there have been more than 1 million views of videos on the IRSvideos (http://www.youtube.com/irsvideos), IRS multilingual (http://www.youtube.com/user/IRSvideosmultilingua) and IRS American Sign Language (ASL) (http://www.youtube.com/IRSvideosASL) channels.

Continue reading at IRS.gov...

IRS Announces New Members for the Electronic Tax Administration Advisory Committee

In their newest press release, the Internal Revenue Service announced the selection of seven new members and a chairman for the Electronic Tax Administration Advisory Committee (ETAAC).

From the IRS Press Release:

ETAAC provides an organized forum for discussion of electronic tax administration issues and supports the goal of increasing electronic interactions between tax professionals and the IRS.

“The IRS is pleased with the continued support of the ETAAC,” said Cecille M. Jones, deputy director, IRS Electronic Tax Administration and Refundable Credits. “ETAAC offers constructive observations and suggestions about current or proposed policies, programs and procedures.”

The new members will replace the outgoing members whose terms expired and will ensure continuity of the committee. The new members are:

Sean Brennan of Philadelphia, Pa., is president of Brennan and Associates. He is a certified public accountant (CPA) e-filing both individual and business tax returns. Brennan has been teaching accounting and taxes at the college level for the past 13 years.

Alice Burnett of Lawrenceville, Ga., is the owner of Burnett & Associates. Her consulting firm offers operational expertise regarding electronic payment options, and she worked on the implementation and operation of the Electronic Federal Tax Payment System (EFTPS).

Continue reading at IRS.gov...

IRS Issues Final Regulations on New Basis Reporting Requirement

The IRS released a new press release with final regulations for a new law that requires brokers and mutual fund firms to report the tax basis and other information by stock brokers and mutual fund companies. The law will affect all stock purchased in 2012 and later years. The reporting will be to investors and the IRS.

The press release states:

This additional reporting will be optional for stock purchased prior to these dates.

“This important reporting change means investors will now receive the information they need to more easily and accurately report their gains and losses,” said IRS Commissioner Doug Shulman. “We will continue to work closely with stakeholder groups to ensure a smooth implementation of the new requirement, which reduces the recordkeeping and paperwork burden for millions of taxpayers.”

These regulations, posted today in the Federal Register, implement a provision in the Energy Improvement and Extension Act of 2008. Among other things, the regulations describe who is subject to this reporting requirement, which transactions are reportable and what information needs to be reported. Besides providing numerous examples, they also adopt a number of comments and suggestions received since the proposed regulations were issued last December.

Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, long used to report sales prices, will be expanded in 2011 to include the cost or other basis of stock and mutual fund shares sold or exchanged during the year. Stock brokers and mutual fund companies will use this form to make these expanded year-end reports.

The expanded form will also be used to report whether gain or loss realized on these transactions is long-term (held more than one year) or short-term (held one year or less), a key factor affecting the tax treatment of gain or loss. The expanded form, to be first used for calendar-year 2011 sales, must be filed with the IRS and furnished to investors in early 2012.

The IRS today also announced penalty relief for brokers and custodians for reporting certain transfers of stock in 2011.

IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers

According to a new press release, the IRS posted a draft Form W-2 for 2011, to help employers and employees confused about looming changes related to health care reform. Employers use the form to report wages and employee tax withholding.

The IRS also announced that it will defer the new requirement for employers to report the cost of coverage under an employer-sponsored group health plan, making that reporting by employers optional in 2011.

The draft Form W-2 includes the codes that employers may use to report the cost of coverage under an employer-sponsored group health plan. The Treasury Department and the IRS have determined that this relief is necessary to provide employers the time they need to make changes to their payroll systems or procedures in preparation for compliance with the new reporting requirement. The IRS will be publishing guidance on the new requirement later this year.

Although reporting the cost of coverage will be optional with respect to 2011, the IRS continues to stress that the amounts reportable are not taxable. Included in the Affordable Care Act passed by Congress in March, the new reporting requirement is intended to be informational only, and to provide employees with greater transparency into overall health care costs.

Taxpayers Face Oct. 15 Deadlines: Due Dates for Extension Filers, Non-Profits Approach

In their newest press release, the IRS reminded taxpayers of the upcoming October 15^th deadline for extension filers and non-profits. Taxpayers and non-profits that filed for an extension will have until then to file their late return.

“The Oct. 15 deadline is particularly important this year because it’s the last chance for many small charities to comply with the law under the one-time relief program the IRS announced in July,” said IRS Commissioner Doug Shulman. “And as always, it’s an important deadline for taxpayers who took an extension to file their returns.”

Don’t Miss Your 1040 Deadline

The IRS expects to receive as many as 10 million tax returns from taxpayers who used Form 4868 to request a six-month extension to file their returns. Some taxpayers can wait until after Oct. 15 to file, including those serving in Iraq, Afghanistan or other combat zone localities and people affected by recent natural disasters.

The IRS encourages taxpayers to e-file. E-file with direct deposit results in a faster refund than by using a paper return. Electronic returns also have fewer errors than paper returns. Oct. 15 is the last day to take advantage of e-file and the Free File program.

Continue reading at IRS.gov…

IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010

Earlier today the IRS published a new press release with guidance on the expanded adoption credit for the 2010 tax year, which was included in the Affordable Care Act. The IRS also released a draft version of the form that eligible taxpayers will use to claim the newly expanded adoption credit on 2010 tax returns filed next year.

The Affordable Care Act raises the maximum adoption credit to $13,170 per child, up from $12,150 in 2009. It also makes the credit refundable, meaning that eligible taxpayers can get it even if they owe no tax for that year. In general, the credit is based on the reasonable and necessary expenses related to a legal adoption, including adoption fees, court costs, attorney’s fees and travel expenses. Income limits and other special rules apply.

In addition to filling out Form 8839, Qualified Adoption Expenses, eligible taxpayers must include with their 2010 tax returns one or more adoption-related documents, detailed in the guidance issued today.

The documentation requirements, designed to ensure that taxpayers properly claim the credit, mean that taxpayers claiming the credit will have to file paper tax returns. Normally, it takes six to eight weeks to get a refund claimed on a complete and accurate paper return where all required documents are attached. The IRS encourages taxpayers to use direct deposit to speed their refund.

Taxpayers claiming the credit will still be able to use IRS Free File to prepare their returns, but the returns must be printed out and sent to the IRS, along with all required documentation.

IRS Scales Back Uncertain Tax Position Requirements

From WebCPA.com:

Internal Revenue Service Commissioner Doug Shulman said Friday that the IRS has been listening to complaints about its plans to require companies to disclose their uncertain tax positions and is relaxing some of the original proposals while phasing in the schedule over five years.

In addition to the five-year phase-in period, there will be no reporting of a maximum tax adjustment, no reporting of the rationale and nature of uncertainty in the concise description of the position, and no reporting of administrative practice tax positions.

Starting with the 2010 tax year certain corporate taxpayers under the jurisdiction of the IRS’s Large Business and International Division will be required to file a Schedule UTP with their Form 1120. Schedule UTP requires the disclosure of a taxpayer’s uncertain tax positions and is intended to reduce the time it takes to find issues; ensure that the IRS and taxpayers spend more time discussing the law as it applies to their facts, rather than looking for information; identify areas of uncertainty requiring guidance; and help prioritize selection of issues and taxpayers for examination.

After receiving comments from worried companies, their accountants and attorneys, along with various industry groups, the IRS announced Friday that it is expanding its policy of restraint in connection with its decision to require certain corporations to file Schedule UTP and will forgo seeking particular documents that relate to uncertain tax positions and the workpapers that document the completion of Schedule UTP.

In addition, the IRS released the guidance it is providing to the examiners and other personnel in its Large Business and International Division who will be working with corporate taxpayers on compliance, along with a final version of Schedule UTP and revised instructions for filling it out.

Prepared Remarks of IRS Commissioner Doug Shulman to the American Bar Association

In a new press release, the IRS shared the remarks of Commissioner Doug Shulman to the American Bar association. He made the speech in Toronto, Canada.

It is my great honor and privilege to be in Toronto addressing the ABA.

It is a very busy time at the IRS. And while I could speak to you today about many important issues, ranging from:

Our international efforts, including the recent announcement of the realignment and renaming of our Large and Mid-Size Business Division to Large Business and International;

To our return preparer initiative;

To our efforts to implement recent legislation;

I would like instead to focus today on transparency which is part of our larger strategy to get to and resolve taxpayer issues more quickly.

I have been clear since my first day on the job that I thought transparency and increased information flow were the key to the future of sound, fair and efficient tax administration.

Continue reading at IRS.gov…

IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit

According to their newest press release, the IRS released a new form today to help small business owners with the new health care tax credit. Specifically, the document will be used by businesses and tax-exempt organizations to calculate the small business health care tax credit when they file income tax returns next year.

The IRS also announced how eligible tax-exempt organizations –– which do not generally file income tax returns –– will claim the credit during the 2011 filing season.

The IRS has posted a draft of Form 8941 to this website. Both small businesses and tax-exempt organizations will use the form to calculate the credit. A small business will then include the amount of the credit as part of the general business credit on its income tax return.

Tax-exempt organizations will instead claim the small business health care tax credit on a revised Form 990-T. The Form 990-T is currently used by tax-exempt organizations to report and pay the tax on unrelated business income. Form 990-T will be revised for the 2011 filing season to enable eligible tax-exempt organizations –– even those that owe no tax on unrelated business income –– also to claim the small business health care tax credit.

The final version of Form 8941 and its instructions will be available later this year.

The small business health care tax credit was included in the Affordable Care Act signed by the President in March and is effective this year. The credit is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have.

IRS Commissioner Doug Shulman's Remarks from the 990 Filing Extension Conference

From the IRS Newsroom:

Today, we’re announcing relief for small nonprofit organizations who are at risk of losing their tax-exempt status because they have missed or are about to miss the deadline for filing Form 990-N or Form 990-EZ with IRS. We believe it’s important to give these organizations an opportunity to preserve their valuable tax exemption.

Here’s why relief is needed: Back in 2006, Congress passed legislation mandating that all tax-exempt organizations, except churches and church-related groups, file annual returns with the IRS starting in 2007. This meant that very small organizations that had never filed before would have to start doing so.

This law also said that any organization failing to file for three consecutive years would automatically lose its federal tax-exempt status. So the IRS spent the past three years conducting an extensive and unprecedented outreach effort to alert very small organizations to their new filing responsibility. Among the examples, we have sent over 1 million letters to small nonprofit organizations alerting them about the filing requirement since the law was passed. But even with that effort, we found when we got to May 17, the first date that would trigger the three-year rule, we found that many organizations still had not filed a return.

So here is what we’re doing: We’re offering a two-part program to bring small organizations back into compliance. First, we’re extending the filing deadline to Oct. 15 for the smallest organizations, those with gross receipts of $25,000 or less. These are the groups that have to file the Form 990-N, the e-postcard. It’s very simple. All they need to do is provide eight information items. If an organization goes to our Web site, IRS.gov, supplies those eight items, and files electronically by Oct. 15, it will be back in compliance and its tax-exempt status will be intact.

We’re also offering relief for somewhat larger organizations, which are eligible to file the Form 990-EZ. For these groups, we’re launching a voluntary compliance program. Under this program, you file your three delinquent returns and pay a small fee. As long as you file by Oct. 15, you won’t lose your tax exemption. I should note that none of this relief is open to larger organizations that have to file the Form 990 or to private foundations that file Form 990-PF.

IRS Offers One-Time Special Filing Relief Program for Small Charities

Thousands of small charities and non-profits lost their tax-exempt status for failing to file tax returns for 2007 – 2009. In their newest press release, the IRS announced they will are giving these charities a second chance to reclaim their status, as long as they file their missed returns by October 15^th of 2010.

The IRS today posted on a special page of IRS.gov the names and last-known addresses of these at-risk organizations, along with guidance about how to come back into compliance. The organizations on the list have return due dates between May 17 and Oct. 15, 2010, but the IRS has no record that they filed the required returns for any of the past three years.

“We are doing everything we can to help organizations comply with the law and keep their valuable tax exemption,” IRS Commissioner Doug Shulman said. “So if you do not have your filings up to date, now’s the time to take action and get back on track.”

Two types of relief are available for small exempt organizations — a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard) , and a voluntary compliance program (VCP) for small organizations eligible to file Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.

Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by Oct. 15. That will bring them back into compliance.

Under the VCP, tax-exempt organizations eligible to file Form 990-EZ must file their delinquent annual information returns by Oct. 15 and pay a compliance fee. Details about the VCP are on the IRS website, along with frequently asked questions.

IRS: Opening Times, Addresses for July 17 Special Assistance Day for Oil Spill Victims

In a new press release, the IRS announced the opening times and locations of taxpayer assistance centers in 7 Gulf cities for Gulf oil spill victims, on July 17th.

The following locations will be open from 9 a.m. to 2 p.m. Central Time:

• 1110 Montlimar Drive, Mobile, Ala.
• 651-F West 14th St., Panama City, Fla.
• 7180 9th Ave. North, Pensacola, Fla.
• 2600 Citiplace Centre, Baton Rouge, La.
• 423 Lafayette St., Houma, La.
• 1555 Poydras Street, New Orleans, La.
• 11309 Old Highway 49, Gulfport, Miss.

Individuals who have questions about the tax treatment of BP claims payments or who are experiencing filing or payment hardships because of the oil spill will be able to work directly with IRS personnel at any of these locations on Saturday.

Last week, the IRS announced the opening of a dedicated phone line for victims of the Gulf oil spill –– 866-562-5227. This special toll-free line is open weekdays from 7 a.m. to 10 p.m. and will also be open to callers on Saturday, July 17 from 9 a.m. to 2 p.m. Central Time.

IRS Highlights Job Opportunities for New Grads on YouTube

In a new press release, the IRS announced their new job search tool on YouTube that provides tools to Americans curious about a career with the IRS. The various videos show the many job opportunities the IRS has to offer.

"Whether you're a veteran or a recent college graduate, the IRS is a great place to work and build a career. The IRS has a wide range of jobs and needs a variety of skills to serve the nation's taxpayers,” said IRS Commissioner Doug Shulman. “Our goal is to make the IRS the best place to work in government."

As many recent high school and college graduates actively seek employment, the IRS’s new YouTube playlist, Working at the IRS, provides information about various career paths available throughout the nation’s tax administration agency. The playlist features “Day in the Life” videos in which IRS employees discuss their jobs, the diversity of the IRS workforce and the culture of the agency.

“This is a great opportunity for new graduates and applicants to explore employment with the IRS and join a dedicated workforce serving our nation’s taxpayers,” IRS Chief Human Capital Officer James Falcone said. “Potential applicants can learn a lot from a job description. But showcasing our talented employees on YouTube gives applicants first-hand insight into whether or not they would be a good fit for a particular position.”

The IRS has more than 100,000 full-time and seasonal employees and hires new employees throughout the year to fill a wide array of positions, including revenue agents, revenue officers, criminal investigation special agents, financial analysts and economists.

IRS Issues Spring 2010 Statistics of Income Bulletin

The IRS issued a new press release yesterday, announcing their Spring 2010 statistics of income bulletin. The bulletin includes high-income taxpayer statistics, such gift tax returns and trust income for various tax years.

For example, taxpayers filed over 4.5 million returns with adjusted gross income of $200,000 or more for 2007, up from over 4 million returns in the prior year. These high-income returns represent over 3 percent of all returns filed for 2007.

This issue of the quarterly Bulletin also contains articles about the following:

• Individual taxpayers who itemized reported $59 billion in deductions for noncash charitable contributions in 2007. Of these nearly 24 million taxpayers, almost 7 million reported close to $53 billion in deductions on Form 8283, Noncash Charitable Contributions. The number of Form 8283 filers increased 12 percent from 6 million in 2006, and the amount claimed in donations increased to nearly 13 percent from $47 billion.
• About 257,000 gift tax returns were filed in 2008, 96 percent were nontaxable. The reported total amount of gifts was $45 billion. Cash was the predominant type of asset gifted, representing 46 percent of the total, while corporate stock accounted for 24 percent and real estate 17 percent. The majority of gift tax returns, almost 52 percent, were filed by female donors.
• Of the more than 400,000 simple trusts analyzed in a panel study, total income was $15 billion in 2002 and reached $26 billion in 2006. Total deductions grew from $12 billion to $15 billion over the same period for simple trusts. For the more than 700,000 complex trusts analyzed in the panel study, reported total income increased from $28 billion in tax year 2002 to $60 billion in tax year 2006. Total deductions increased from $15 billion in 2002 to $20 billion in tax year 2006 for complex trusts.

IRS Announces New Advisory Council Members

In their newest press release, the IRS announced their selection of seven new members for the Internal Revenue Service Advisory Council (IRSAC), which provides an organized public forum for IRS officials and representatives of the public to discuss key tax administration issues.

“IRSAC members provide feedback and insight on a wide variety of issues related to providing sound tax administration,” said IRS Commissioner Doug Shulman.

Members are selected to represent the taxpaying public, tax professionals, small and large businesses, and the payroll community. The council provides the IRS commissioner and division leadership with important feedback, observations and suggestions.

IRSAC meets periodically and will submit a report to the agency in November 2010 at a public meeting. IRSAC members generally serve a three-year term with a possible one-year extension. The seven new participants will join 25 returning members in 2010.

Haiti Relief Workers Qualify for Combat Zone Extension

In a new IRS press release, the IRS announced that Haiti relief workers would qualify for combat zone tax deadline extensions. Along with military personnel and designated civilians, Haiti relief workers are now being given an additional 180 days to file returns and pay any taxes due.

Deadlines for taking care of a variety of federal tax matters are automatically extended for persons serving in a combat zone or a contingency operation. Operation Unified Response is a contingency operation, thus giving designated persons providing earthquake relief in Haiti the same extensions that are available to military and support personnel serving in Iraq, Afghanistan, and other combat zone localities.

This relief applies to members of the military, Red Cross personnel, accredited correspondents, and civilian support personnel acting under the direction of the Armed Forces. In most cases, the relief also applies to spouses.

Normally, eligible taxpayers have at least 180 days after they leave the combat zone or contingency operation area to take care of various tax-related matters. For Operation Unified Response and the Haiti earthquake, these tax-related matters include:

• Filing a 2009 federal income tax return,
• Paying tax due for 2009,
• Making a 2009 IRA contribution, and
• Making a quarterly estimated tax payment for 2010

Check out the full release at IRS.gov….

Avoid Common Mistakes When Filing Your Tax Return

The tax deadline is just a week away, and for those of you who still have not filed your return the IRS has put together a new press release sharing common tax filing mistakes Americans should avoid. You can find a snippet of the release below.

File electronically. If you e-file or Free File, tax software will do the calculations, flag common errors and prompt you for missing information.

Remember Making Work Pay. The Making Work Pay tax credit –– available in 2009 and 2010 –– is worth up to $400 for individuals and $800 for married couples. Most people got it as a reduction to their paycheck withholding. Form 1040 filers must complete Schedule M, attach it to their returns, and claim the credit to benefit from it. (Tax software handles these calculations automatically for e-filers.) Also, if you received the one-time Economic Recovery Payment, you need to reduce your Making Work Pay credit by that amount. Taxpayers who are not certain whether they received the economic recovery payment can find out with the help of an online tool, Did I Receive a 2009 Economic Recovery Payment? If you don’t have access to the IRS Web site, call 866-234-2942.

Claiming the Homebuyer Credit? If you claim the first-time homebuyer credit, complete Form 5405, and include it along with the settlement document, such as a HUD-1. More information is available on the homebuyer page.

Use the peel-off label if you mail a paper return. Paper filers may line through and make corrections right on the label. Be sure to fill in your Social Security number in the box provided on the return. If you do not have a peel-off label, fill in all requested information clearly, including Social Security numbers.

Check only one filing status. Also, check the appropriate exemption boxes. When you enter Social Security numbers, make sure they are correct.