If not, your exemption(s) and any earned income credit may be disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect name or SSN, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.

If a taxpayer died before filing a return for 2008, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, the processing of the return may be delayed.

If your spouse died in 2008 and you did not remarry in 2008, or if your spouse died in 2009 before filing a return for 2008, you can file a joint return. A joint return should show your spouse's 2008 income before death and your income for all of 2008. 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.

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.

The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, deduction for dependents, child tax credit, and the earned income credit (EIC). But you have to file Form 1040 or Form 1040A to take the child into account to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).

The following rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Do You Have To File?

Were you (or your spouse if filing a joint return) age 65 or older at the end of 2008? If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008.

		Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing Information, to find out if you must file a return. If you do, you must use Form 1040A or 1040.
		No. Use the Filing Requirement Charts beginning on page 6 to see if you must file a return.

Even if you otherwise 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 or recovery rebate credit.

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.

Special rule 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 2008 or was a full-time student under age 24 at the end of 2008. But you must use Form 1040 and Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 27) or see Form 8814.

  A child born on January 1, 1990, is considered to be age 19 at the end of 2008. Similarly, a child born on January 1, 1985, is considered to be age 24 at the end of 2008. Do not use Form 8814 for such a child.

Resident aliens.    These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.   These rules also apply if you were a nonresident alien or 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 2008.

• You elected to be taxed as a resident alien.

  See Pub. 519 for details.

  Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits, and special rules for students and scholars.

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 (see page 6). If you were a nonresident alien at any time in 2008, see Nonresident aliens on page 6.
	You do not claim any dependents.
	You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 (see page 27).
	You can claim only the earned income credit and the recovery rebate credit. Use TeleTax topics 601-602, 607-608, and 610-611 (see page 27).
	You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2008. If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008 and cannot use Form 1040EZ.
	Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
	You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
	You did not receive any advance earned income credit payments.
	You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756 (see page 27).
	You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
	You are not claiming the additional standard deduction for real estate taxes or disaster losses.

If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 (see page 27) to find out which form to use.

Nonresident aliens.   If you were a nonresident alien at any time in 2008, 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.

Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See beginning on page 5.

Let IRS e-file complete your return! You also may be eligible to use Free File to file your federal income tax return. Visit www.irs.gov for details.

An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, 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.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 4 for more details.

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.

Enter the total of your wages, salaries, and tips. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But the following types of income also must be included in the total on line 1.

You must use Form 1040A or 1040 if you received dependent care benefits for 2008. You must use Form 1040 if you received employer-provided adoption benefits for 2008.

Each payer should send you a Form 1099-INT or Form 1099-OID. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID.

Include taxable interest from banks, savings and loan associations, credit unions, savings bonds, etc. If interest was credited in 2008 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 2008 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.

If you cashed series EE or I U.S. savings bonds in 2008 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.

You must use Form 1040A or 1040 if either of the following applies.

Your taxable income and filing status will determine the amount of tax you enter on line 11.

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.

Enter the total amount of federal income tax withheld. This should be shown on your 2008 Form(s) W-2 in box 2.

If you received a 2008 Form 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This tax should be shown in box 4 of these forms.

If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 7.

Step 1. All Filers

1. Is the amount on Form 1040EZ, line 4, less than $12,880 ($15,880 if married filing jointly)?

Yes.

Go to question 2.

No.

You cannot take the credit.

1. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (see page 15)?

Yes.

Go to question 3.

No.

You cannot take the credit. Enter “No” in the space to the left of line 8a.

1. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else's 2008 tax return?

Yes.

You cannot take the credit.

No.

Go to question 4.

1. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2008?

Yes.

Go to question 5.

No.

You cannot take the credit.

1. Was your home, and your spouse's if filing a joint return, in the United States for more than half of 2008? Members of the military stationed outside the United States, see page 14 before you answer.

Yes.

Go to question 6.

No.

You cannot take the credit. Enter “No” in the space to the left of line 8a.

1. Look at the qualifying child conditions below. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2008?

Yes.

You cannot take the credit. Enter “No” in the space to the left of line 8a.

No.

Go to Step 2 on this page.

A qualifying child for the EIC is a child who is a... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

was Under age 19 at the end of 2008

or

Under age 24 at the end of 2008 and a student (see page 15)

or

Any age and permanently and totally disabled (see page 15)

who...

Either lived with another person in the United States for more than half of 2008 or was born or died in 2008 and that person's home was the child's home for the entire time the child was alive in 2008.

Special rules apply if the child was married or also meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return). For details, use TeleTax topic 601 (see page 27) or see Pub. 596.

Step 1. Earned Income

1. Figure earned income*:

	Form 1040EZ, line 1
	a. Subtract, if included in line 1, any:
•	Taxable scholarship or fellowship grant not reported on a Form W-2.
•	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).
•	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.		–
	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 on page 14, 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 =
*You may be able to elect to use your 2007 earned income instead of your 2008 earned income to figure your 2008 EIC if (a) your 2007 earned income is more than your 2008 earned income, and (b) your main home was in a Midwestern disaster area. For details, see Pub. 4492-B. If you make this election, skip question 1 and go to question 2.
Electing to use your 2007 earned income may increase or decrease your EIC. Figure the credit using your 2008 earned income. Then figure the credit using your 2007 earned income. Compare the two amounts before making the election. If you elect to use your 2007 earned income, enter “PYEI” and the amount of your 2007 earned income in the space to the left of line 8a.

1. Is your earned income less than $12,880 ($15,880 if married filing jointly)?

Yes.

Go to Step 3.

No.

You cannot take the credit.

Step 1. How To Figure the Credit

1. Do you want us to figure the credit for you?

Yes.

See Credit figured by the IRS on this page.

No.

Go to the worksheet on this page.

(listed in alphabetical order)

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 each can make your own election.

Earned Income Credit (EIC) Worksheet—Lines 8a and 8b

1.	Enter your earned income from Step 2 on page 13			1.
2.	Look up the amount on line 1 above in the EIC Table on page 16 to find the credit. Be sure you use the correct column for your filing status (Single or Married filing jointly).
	Enter the credit here					2.
	If line 2 is zero, You cannot take the credit. Enter “No” in the space to the left of line 8a.
3.	Enter the amount from Form 1040EZ, line 4			3.
4.	Are the amounts on lines 3 and 1 the same?
		Yes.	Skip line 5; enter the amount from line 2 on line 6.
		No.	Go to line 5.
5.	Is the amount on line 3 less than $7,200 ($10,200 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 on page 16 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 above to find out if you must file Form 8862 to take the credit for 2008.

This credit is figured in the same manner as the economic stimulus payment you may have received in 2008 except that your 2008 tax information is used to figure this credit. Your 2007 tax information was used to figure your economic stimulus payment.

You may be able to take this credit only if:

However, you do not qualify for this credit if all of the following apply.

Use the worksheet that begins below to figure the credit you can take, if any. Or you can use the recovery rebate credit calculator on www.irs.gov.

Recovery Rebate Credit Worksheet—Line 9

Before you begin: See the instructions for line 9 above to find out if you can take this credit. If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will need to fill in line 24 on page 18. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on www.irs.gov.

1.		Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return?
			No.	Go to line 2.
			Yes.	You cannot take the credit. Stop here.
2.		Does your tax return include a valid social security number for you and, if filing a joint return, your spouse?
			Yes.	Skip lines 3 and 4 and go to line 5.
			No.	Go to line 3.
3.		Are you filing a joint return for 2008?
			Yes.	Go to line 4.
			No.	You cannot take the credit. Stop here.
4.		Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008?
			Yes.	Go to line 5.
			No.	You cannot take the credit. Stop here.
5.		Enter the amount from Form 1040EZ, line 11							5.
6.		Enter $600 ($1,200 if married filing jointly)							6.
7.		Enter the smaller of line 5 or line 6							7.
8.		Is the amount on line 7 at least $300 ($600 if married filing jointly)?
			Yes. Skip lines 9 through 17 and enter the amount from line 7 on line 18.
			No. If line 5 is more than zero, go to line 9. Otherwise, skip lines 9 through 11 and go to line 12.
9.		Enter the amount from Form 1040EZ, line 4							9.
10.		Enter the amount shown below for your filing status. Single – $8,950 Married filing jointly – $17,900							10.
11.		Is the amount on line 9 more than the amount on line 10?
			No. Go to line 12.
			Yes. If line 5 is more than zero, skip lines 12 through 16 and go to line 17. Otherwise, go to line 12.
12.		Enter the amount of any social security benefits you received in 2008							12.
13.		Enter the amount of any nontaxable veterans' disability or death benefits you received in 2008							13.
14.		Earned income. Complete Step 2—Earned Income on page 13. Enter the amount from Step 2. (If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, add your (and your spouse's) nontaxable combat pay to the amount on this line.)							14.
15.		Qualifying income. Add lines 12 through 14							15.
16.		Is line 15 at least $3,000?
			No. Skip line 17 and enter the amount from line 7 on line 18.
			Yes. Go to line 17.
17.		Enter $300 ($600 if married filing jointly)							17.
18.		Enter the larger of line 7 or line 17							18.

Recovery Rebate Credit—Line 9 (continued)

19.		Enter the amount from Form 1040EZ, line 4							19.
20.		Is your filing status single?
			No. Skip lines 21 and 22 and enter the amount from line 18 on line 23.
			Yes. Enter $75,000						20.
21.		Is the amount on line 19 more than the amount on line 20?
			No. Skip line 22. Enter the amount from line 18 on line 23 below.
			Yes. Subtract line 20 from line 19						21 .
22.		Multiply line 21 by 5% (.05)							22.
23.		Subtract line 22 from line 18. If zero or less, enter -0-.							23.
24.		Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse's payment as shown on your spouse's Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as having received half of the payment							24.
25.		Recovery rebate credit. Subtract line 24 from line 23. If zero or less, enter -0-. Enter the result here and, if more than zero, on Form 1040EZ, line 9. If you entered an amount on line 13 on page 17, enter “VA” in the space to the left of Form 1040EZ, line 9. If you (or your spouse if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, enter “NCP” in the space to the left of Form 1040EZ, line 9. If line 24 is more than line 23, you do not have to pay back the difference							25.

Add lines 7, 8a, and 9. Enter the total on line 10.

Do you want the IRS to figure your tax for you?

	Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.
	No. Use the Tax Table that starts on page 28.

If line 12a is under $1, we will send the refund only on written request.

If you want to check the status of your refund, please wait at least 72 hours after the IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 26 for details.

If your refund is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See on page 23.

If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the refund on line 12a may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have a question about it, contact the agency(ies) you owe the debt to.

IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 15, 2009. If you file your return after April 15, 2009, you now can include interest and penalty in your payment. Visit www.irs.gov and enter “e-pay” in the search box for details.

You also can pay using the electronic federal tax payment system (EFTPS), a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

To save interest and penalties, pay your taxes in full by April 15, 2009. You do not have to pay if line 13 is under $1.

If you are not using EFW or EFTPS, you have three other ways to pay.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under “I need to ...” and select “Set Up a Payment Plan.” If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.

If you want to allow a friend, family member, or any other person you choose to discuss your 2008 tax return with the IRS, check the “Yes” box in the “Third party designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter “Preparer” in the space for the designee's name. You do not have to provide the other information requested.

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

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. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2009 tax return. This is April 15, 2010, for most people. If you want to revoke the authorization before it ends, see Pub. 947.

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 are filing a joint return as a surviving spouse, see Death of a taxpayer beginning on page 4.

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.

You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2008.

For more details, visit www.irs.gov/efile and click on “Individual Taxpayers.”

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 11.
	Go through the three steps on pages 12 through 14, 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? </