Table of Contents
Dear Taxpayer,
As another tax season begins, the IRS wants to make filing and paying your taxes as quick and easy as possible. We are trying to see things from your perspective so we can improve the quality and kinds of service we provide you. We want to help you successfully navigate a highly complex tax code and pay what you owe under the law–not a penny more, or a penny less.
The American people who play by the rules every day further expect the IRS to vigorously enforce the tax law. Rest assured, we are pursuing those trying to evade paying their taxes.
I also want to take this opportunity to make a pitch for e-file. If you received this 1040 package in the mail, the odds are that you are not enjoying the benefits of e-file. However, filing your taxes on-line was never easier. E-file is fast, secure, accurate, and taxpayers electing direct deposit can get their refunds in as little as 10 days. Therefore, you might want to give e-file a second look.
For lower-income taxpayers and the elderly who don't have access to a home computer and the Internet, there are thousands of convenient volunteer sites across the nation standing ready to prepare your return for free and e-file it to the IRS. Call our toll-free number at 1-800-829-1040 to find the one nearest to you.
It is also important that taxpayers receive every tax credit for which they are eligible. This could mean extra money in your pocket as the American Recovery and Reinvestment Act created a number of new credits and expanded some existing ones.
For example, qualifying taxpayers who bought a home in 2009 can claim a credit of up to $8,000 on either their 2008 or 2009 return. And the American Opportunity Tax Credit provides financial assistance of up to $2,500 to help offset tuition costs and other expenses for individuals pursuing a college education.
In addition, the Earned Income Tax Credit was increased for families with three or more children, while the marriage penalty was reduced. Eligibility for the Additional Child Tax Credit also increased, meaning millions more low-income earners can claim it.
If you need any more information or have questions about taxes or tax credits, please visit us on-line at www.irs.gov, or call us toll-free at 1-800-829-1040. We are here to help you.
Sincerely,

Douglas H. Shulman
We have designed the instructions to make your tax return filing as simple and clear as possible. We did this by arranging the instructions for Form 1040EZ preparation in the most helpful order.
-
“Section 2—Filing Requirements” will help 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 to help you complete a correct return. Then we give you information about filing the return.
-
“Section 6—Getting Tax Help” has topics such as how to get tax help and tax products, getting refund information, and useful tax facts.
![]() |
IRS e-file. This alerts you to the many electronic benefits, particularly tax filing, available to you at www.irs.gov. | |
![]() |
Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information. | |
![]() |
Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct entries. | |
| More Online Instructions |











