Table of Contents
- Section 1—Before You Begin
- Section 2—Filing Requirements
- Filing Requirement Charts
- Section 3—Line Instructions for Form 1040EZ
- Introduction
- Name and Address
- Social Security Number (SSN)
- Presidential Election Campaign
- Income (Lines 1–6)
- Line 1, Wages , Salaries, and Tips
- Line 2, Taxable Interest
- Line 3, Unemployment Compensationand Alaska Permanent Fund Dividends
- Line 6, Taxable Income
- Payments and Tax (Lines 7–12)
- Line 7, Federal Income Tax Withheld
- Lines 8a and 8b, Earned Income Credit (EIC)
- Definitions and Special Rules
- Line 9, Recovery Rebate Credit
- Line 10
- Line 11, Tax
- Refund
- Refund Offset
- Lines 12a Through 12d
- Amount You Owe
- Line 13, Amount You Owe
- What if You Cannot Pay?
- Third Party Designee
- Signing Your Return
- Section 4—After You Have Finished
- Section 5—General Information
- Section 6—Getting Tax Help
- TeleTax Topics
- IRS Help Available
- IRS Procedures
- Collection
- Alternative Filing Methods
- General Information
- Filing Requirements, Filing Status, and Exemptions
- Types of Income
- Adjustments to Income
- Itemized Deductions
- Tax Computation
- Tax Credits
- IRS Notices
- Basis of Assets, Depreciation, and Sale of Assets
- Employer Tax Information
- Magnetic Media Filers—1099 Series and Related Information Returns
- Tax Information for Aliens and U.S. Citizens Living Abroad
- Tax Information for Residents of Puerto Rico (in Spanish only)
- - Notices
- Major Categories of Federal Income and Outlays for Fiscal Year 2007
Any economic stimulus payment you received is not taxable for federal income tax purposes but reduces your recovery rebate credit.
This credit is figured like last year's economic stimulus payment, except that the amounts are based on tax year 2008 instead of tax year 2007. The maximum credit is $600 ($1,200 if married filing jointly). See the instructions for line 9 on page 17.
If your economic stimulus payment was directly deposited to a tax-favored account and you withdraw the payment by the due date of your return (including extensions), the amount withdrawn will not be taxed and no additional tax or penalty will apply. For a Coverdell education savings account, the withdrawal can be made by the later of the above date or June 1, 2009.
You may be able to take the EIC if you earned less than $12,880 ($15,880 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 12.
Temporary tax relief was enacted as a result of May 4, 2007, storms and tornadoes affecting the Kansas disaster area. For more details on the tax benefits provided by this relief, see Pub. 4492-A.
Temporary tax relief was enacted as a result of severe storms, tornadoes, or flooding affecting Midwestern disaster areas after May 19, 2008, and before August 1, 2008. For more details on the tax benefits provided by this relief, see Pub. 4492-B.
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.
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.
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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. | |
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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.
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You were married to a U.S. citizen or resident alien at the end of 2008.
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You elected to be taxed as a resident alien.
File Form 1040EZ by April 15, 2009. If you file after this date, you may have to pay interest and penalties. See What if You Cannot File on Time? on page 22 for information on how to get more time to file. There is also information about interest and penalties.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone, qualified hazardous duty area, or a contingency operation, you can file later. See Pub. 3 for details.
You can use Form 1040EZ if all the items in this checklist apply.
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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. |
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You do not claim any dependents. |
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You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 (see page 27). |
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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). |
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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. |
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Your taxable income (line 6 of Form 1040EZ) is less than $100,000. |
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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. |
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You did not receive any advance earned income credit payments. |
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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). |
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You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. |
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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.
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 (see page 27).
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You never were married.
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You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
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You were widowed before January 1, 2008, and did not remarry in 2008.
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You were married at the end of 2008, even if you did not live with your spouse at the end of 2008.
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Your spouse died in 2008 and you did not remarry in 2008.
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You were married at the end of 2008, and your spouse died in 2009 before filing a 2008 return.
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.
Chart A—For Most People
| IF your filing status is . . . | AND your gross income* was at least . . . | THEN . . . |
| Single | $8,950 | File a return |
| Married filing jointly** | $17,900 | 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 (even if you can exclude part or all of it). **If you did not live with your spouse at the end of 2008 (or on the date your spouse died) and your gross income was at least $3,500, you must file a return. |
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Chart B—For Children and Other Dependents
| If your parent (or someone else) can claim you as a dependent, use this chart. |
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To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501. | |
| File a return if any of the following apply. |
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1 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. |
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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 2008. | |
| • | You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your Form W-2. |
| • | You claim the additional standard deduction for real estate taxes. |
| • | 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 are filing a return only to claim the recovery rebate credit. |
| You must file a return using Form 1040 if any of the following apply for 2008. | |
| • | 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 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 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 claim the additional standard deduction for disaster losses. |
Where To Report Certain Items From 2008 Forms W-2, 1098, and 1099
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| Part 1 | Items That Can Be Reported on Form 1040EZ | If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7. |
|---|---|---|
| Form | Item and Box in Which It Should Appear | Where To Report on Form 1040EZ |
| W-2 | Wages, tips, other compensation (box 1) | Line 1 |
| Allocated tips (box 8) | See page 10 | |
| 1099-G | Unemployment compensation (box 1) | Line 3. But if you repaid any unemployment compensation in 2008, see the instructions for line 3 on page 11 |
| 1099-INT | Interest income (box 1) Interest on U.S. savings bonds and Treasury obligations (box 3) |
Line 2 See the instructions for line 2 beginning on page 10 |
| Tax-exempt interest (box 8) | See the instructions for line 2 beginning on page 10 | |
| 1099-OID | Original issue discount (box 1) Other periodic interest (box 2) |
See the instructions on Form 1099-OID See the instructions on Form 1099-OID |
| Part 2 | Items That May Require Filing Another Form | |
| Form | Items That May Require Filing Another Form | Other Form |
| W-2 | Advance EIC payment (box 9) Dependent care benefits (box 10) Adoption benefits (box 12, code T) |
Must file Form 1040A or 1040 Must file Form 1040A or 1040 Must file Form 1040 |
| Employer contributions to a health savings account (box 12, code W) |
Must file Form 1040 if required to file Form 8889 (see the instructions for Form 8889) |
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| Amount reported in box 12, code R or Z | Must file Form 1040 | |
| W-2G | Gambling winnings (box 1) | Must file Form 1040 |
| 1098-E | Student loan interest (box 1) | Must file Form 1040A or 1040 to deduct |
| 1098-T | Qualified tuition and related expenses (box 1) | Must file Form 1040A or 1040, but first see the instructions on Form 1098-T |
| 1099-C | Canceled debt (box 2) | Must file Form 1040 if taxable (see Pub. 4681) |
| 1099-DIV | Dividends and distributions | Must file Form 1040A or 1040 |
| 1099-INT | Interest on U.S. savings bonds and Treasury obligations (box 3) |
See the instructions for line 2 beginning on page 10 |
| Early withdrawal penalty (box 2) | Must file Form 1040 to deduct | |
| Foreign tax paid (box 6) | Must file Form 1040 to deduct or take a credit for the tax | |
| 1099-LTC | Long-term care and accelerated death benefits | Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853) |
| 1099-MISC | Miscellaneous income | Must file Form 1040 |
| 1099-OID | Early withdrawal penalty (box 3) | Must file Form 1040 to deduct |
| 1099-Q | Qualified education program payments | Must file Form 1040 |
| 1099-R | Distributions from pensions, annuities, IRAs, etc. | Must file Form 1040A or 1040 |
| 1099-SA | Distributions from HSAs and MSAs* | Must file Form 1040 |
| * This includes distributions from Archer and Medicare Advantage MSAs. | ||
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.
use for IRS label


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.
Income (Lines 1-6)
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.
If you received a refund, credit, or offset of state or local income taxes in 2008, 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?
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Yes. | None of your refund is taxable. |
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No. | You may have to report part or all of the refund as income on Form 1040 for 2008. |
You should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total social security and equivalent railroad retirement benefits paid to you in 2008 and the amount of any benefits you repaid in 2008. Use the worksheet on page 11 to see if any of your benefits are taxable. If they are, you must use Form 1040A or 1040. For more details, see Pub. 915.

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.
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Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008. Also, enter “HSH” and the amount not reported on a Form W-2 in the space to the left of line 1.
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Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if: (a) you received tips of $20 or more in any month and did not report the full amount to your employer, or (b) your Form(s) W-2 show allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown on your Form(s) W-2 in box 8. They are not included as income in box 1. See Pub. 531 for more details.
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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.
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.
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You received interest as a nominee (that is, in your name but the interest income actually belongs to someone else).
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You received a 2008 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2008.


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.
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Before you begin:
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| 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? | ||||||||
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None of your social security benefits are taxable. | |||||||
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Enter one-half of line 1 | 2. | |||||||
| 3. | Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for line 3 above) | 3. | |||||||
| 4. | Enter your total interest income, including any tax-exempt interest | 4. | |||||||
| 5. | Add lines 2, 3, and 4 | 5. | |||||||
| 6. | If you are: •Single, enter $25,000 |
6. | |||||||
| •Married filing jointly, enter $32,000 | |||||||||
| 7. | Is the amount on line 6 less than the amount on line 5? |
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None of your social security benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income. |
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Some of your benefits are taxable this year. You must use Form 1040A or 1040. | |||||||
Payments and tax

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.

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.
You may be able to elect to use your 2007 earned income to figure your 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. Also, special rules may apply for people who had to relocate because of the storms, tornadoes, or flooding in a Midwestern disaster area. For details, see Pub. 4492-B.
Note.
If you have a qualifying child (see page 13), 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.
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Follow the steps on this page through page 14.
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Complete the worksheet on page 14 or let the IRS figure the credit for you.
For help in determining if you are eligible for the EIC, go to www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish.
If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be 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 on page 14. You also may have to pay penalties.
1. Is the amount on Form 1040EZ, line 4, less than $12,880 ($15,880 if married filing jointly)?
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Yes. |
Go to question 2.
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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)?
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Yes. |
Go to question 3.
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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?
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Yes. |
You cannot take the credit.
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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?
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Yes. |
Go to question 5.
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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.
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Yes. |
Go to question 6.
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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?
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Yes. |
You cannot take the credit. Enter “No” in the space to the left of line 8a.
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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). |
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| was Under age 19 at the end of 2008 |
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| 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) | ||
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| 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.
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. | – |
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| 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. | + | ||||
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| Earned Income = |
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| *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. | |||||
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1. Is your earned income less than $12,880 ($15,880 if married filing jointly)?
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Yes. |
Go to Step 3.
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No. |
You cannot take the credit.
(listed in alphabetical order)
| 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,
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| 3. | Enter the amount from Form 1040EZ, line 4 | 3. | |||||
| 4. | Are the amounts on lines 3 and 1 the same? | ||||||
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Yes. | Skip line 5; enter the amount from line 2 on line 6. | |||||
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No. | Go to line 5. | |||||
| 5. | Is the amount on line 3 less than $7,200 ($10,200 if married filing jointly)? | ||||||
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Yes. | Leave line 5 blank; enter the amount from line 2 on line 6. | |||||
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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. | |||||
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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. | ||||||
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Enter “EIC” in the space to the left of line 8a on Form 1040EZ.
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Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040EZ, line 8b. See Combat pay, nontaxable, on this page.
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If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, below.
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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.
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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.
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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
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10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
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Temporary Assistance for Needy Families (TANF).
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Medicaid and supplemental security income (SSI).
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Food stamps and low-income housing.
2008 Earned Income Credit (EIC) 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 on page 14. | |
| 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 are looking up from the worksheet is– | And your filing status is– | ||
|---|---|---|---|
| Single | Married filing jointly | ||
| Your credit is– | |||
| $1 | $50 | $2 | $2 |
| 50 | 100 | 6 | 6 |
| 100 | 150 | 10 | 10 |
| 150 | 200 | 13 | 13 |
| 200 | 250 | 17 | 17 |
| 250 | 300 | 21 | 21 |
| 300 | 350 | 25 | 25 |
| 350 | 400 | 29 | 29 |
| 400 | 450 | 33 | 33 |
| 450 | 500 | 36 | 36 |
| 500 | 550 | 40 | 40 |
| 550 | 600 | 44 | 44 |
| 600 | 650 | 48 | 48 |
| 650 | 700 | 52 | 52 |
| 700 | 750 | 55 | 55 |
| 750 | 800 | 59 | 59 |
| 800 | 850 | 63 | 63 |
| 850 | 900 | 67 | 67 |
| 900 | 950 | 71 | 71 |
| 950 | 1,000 | 75 | 75 |
| 1,000 | 1,050 | 78 | 78 |
| 1,050 | 1,100 | 82 | 82 |
| 1,100 | 1,150 | 86 | 86 |
| 1,150 | 1,200 | 90 | 90 |
| 1,200 | 1,250 | 94 | 94 |
| 1,250 | 1,300 | 98 | 98 |
| 1,300 | 1,350 | 101 | 101 |
| 1,350 | 1,400 | 105 | 105 |
| 1,400 | 1,450 | 109 | 109 |
| 1,450 | 1,500 | 113 | 113 |
| 1,500 | 1,550 | 117 | 117 |
| 1,550 | 1,600 | 120 | 120 |
| 1,600 | 1,650 | 124 | 124 |
| 1,650 | 1,700 | 128 | 128 |
| 1,700 | 1,750 | 132 | 132 |
| 1,750 | 1,800 | 136 | 136 |
| 1,800 | 1,850 | 140 | 140 |
| 1,850 | 1,900 | 143 | 143 |
| 1,900 | 1,950 | 147 | 147 |
| 1,950 | 2,000 | 151 | 151 |
| 2,000 | 2,050 | 155 | 155 |
| 2,050 | 2,100 | 159 | 159 |
| 2,100 | 2,150 | 163 | 163 |
| 2,150 | 2,200 | 166 | 166 |
| 2,200 | 2,250 | 170 | 170 |
| 2,250 | 2,300 | 174 | 174 |
| 2,300 | 2,350 | 178 | 178 |
| 2,350 | 2,400 | 182 | 182 |
| 2,400 | 2,450 | 186 | 186 |
| 2,450 | 2,500 | 189 | 189 |
| 2,500 | 2,550 | 193 | 193 |
| 2,550 | 2,600 | 197 | 197 |
| 2,600 | 2,650 | 201 | 201 |
| 2,650 | 2,700 | 205 | 205 |
| 2,700 | 2,750 | 208 | 208 |
| 2,750 | 2,800 | 212 | 212 |
| 2,800 | 2,850 | 216 | 216 |
| 2,850 | 2,900 | 220 | 220 |
| 2,900 | 2,950 | 224 | 224 |
| 2,950 | 3,000 | 228 | 228 |
| 3,000 | 3,050 | 231 | 231 |
| 3,050 | 3,100 | 235 | 235 |
| 3,100 | 3,150 | 239 | 239 |
| 3,150 | 3,200 | 243 | 243 |
| 3,200 | 3,250 | 247 | 247 |
| 3,250 | 3,300 | 251 | 251 |
| 3,300 | 3,350 | 254 | 254 |
| 3,350 | 3,400 | 258 | 258 |
| 3,400 | 3,450 | 262 | 262 |
| 3,450 | 3,500 | 266 | 266 |
| 3,500 | 3,550 | 270 | 270 |
| 3,550 | 3,600 | 273 | 273 |
| 3,600 | 3,650 | 277 | 277 |
| 3,650 | 3,700 | 281 | 281 |
| 3,700 | 3,750 | 285 | 285 |
| 3,750 | 3,800 | 289 | 289 |
| 3,800 | 3,850 | 293 | 293 |
| 3,850 | 3,900 | 296 | 296 |
| 3,900 | 3,950 | 300 | 300 |
| 3,950 | 4,000 | 304 | 304 |
| 4,000 | 4,050 | 308 | 308 |
| 4,050 | 4,100 | 312 | 312 |
| 4,100 | 4,150 | 316 | 316 |
| 4,150 | 4,200 | 319 | 319 |
| 4,200 | 4,250 | 323 | 323 |
| 4,250 | 4,300 | 327 | 327 |
| 4,300 | 4,350 | 331 | 331 |
| 4,350 | 4,400 | 335 | 335 |
| 4,400 | 4,450 | 339 | 339 |
| 4,450 | 4,500 | 342 | 342 |
| 4,500 | 4,550 | 346 | 346 |
| 4,550 | 4,600 | 350 | 350 |
| 4,600 | 4,650 | 354 | 354 |
| 4,650 | 4,700 | 358 | 358 |
| 4,700 | 4,750 | 361 | 361 |
| 4,750 | 4,800 | 365 | 365 |
| 4,800 | 4,850 | 369 | 369 |
| 4,850 | 4,900 | 373 | 373 |
| 4,900 | 4,950 | 377 | 377 |
| 4,950 | 5,000 | 381 | 381 |
| 5,000 | 5,050 | 384 | 384 |
| 5,050 | 5,100 | 388 | 388 |
| 5,100 | 5,150 | 392 | 392 |
| 5,150 | 5,200 | 396 | 396 |
| 5,200 | 5,250 | 400 | 400 |
| 5,250 | 5,300 | 404 | 404 |
| 5,300 | 5,350 | 407 | 407 |
| 5,350 | 5,400 | 411 | 411 |
| 5,400 | 5,450 | 415 | 415 |
| 5,450 | 5,500 | 419 | 419 |
| 5,500 | 5,550 | 423 | 423 |
| 5,550 | 5,600 | 426 | 426 |
| 5,600 | 5,650 | 430 | 430 |
| 5,650 | 5,700 | 434 | 434 |
| 5,700 | 5,750 | 438 | 438 |
| 5,750 | 5,800 | 438 | 438 |
| 5,800 | 5,850 | 438 | 438 |
| 5,850 | 5,900 | 438 | 438 |
| 5,900 | 5,950 | 438 | 438 |
| 5,950 | 6,000 | 438 | 438 |
| 6,000 | 6,050 | 438 | 438 |
| 6,050 | 6,100 | 438 | 438 |
| 6,100 | 6,150 | 438 | 438 |
| 6,150 | 6,200 | 438 | 438 |
| 6,200 | 6,250 | 438 | 438 |
| 6,250 | 6,300 | 438 | 438 |
| 6,300 | 6,350 | 438 | 438 |
| 6,350 | 6,400 | 438 | 438 |
| 6,400 | 6,450 | 438 | 438 |
| 6,450 | 6,500 | 438 | 438 |
| 6,500 | 6,550 | 438 | 438 |
| 6,550 | 6,600 | 438 | 438 |
| 6,600 | 6,650 | 438 | 438 |
| 6,650 | 6,700 | 438 | 438 |
| 6,700 | 6,750 | 438 | 438 |
| 6,750 | 6,800 | 438 | 438 |
| 6,800 | 6,850 | 438 | 438 |
| 6,850 | 6,900 | 438 | 438 |
| 6,900 | 6,950 | 438 | 438 |
| 6,950 | 7,000 | 438 | 438 |
| 7,000 | 7,050 | 438 | 438 |
| 7,050 | 7,100 | 438 | 438 |
| 7,100 | 7,150 | 438 | 438 |
| 7,150 | 7,200 | 438 | 438 |
| 7,200 | 7,250 | 433 | 438 |
| 7,250 | 7,300 | 429 | 438 |
| 7,300 | 7,350 | 425 | 438 |
| 7,350 | 7,400 | 421 | 438 |
| 7,400 | 7,450 | 417 | 438 |
| 7,450 | 7,500 | 413 | 438 |
| 7,500 | 7,550 | 410 | 438 |
| 7,550 | 7,600 | 406 | 438 |
| 7,600 | 7,650 | 402 | 438 |
| 7,650 | 7,700 | 398 | 438 |
| 7,700 | 7,750 | 394 | 438 |
| 7,750 | 7,800 | 391 | 438 |
| 7,800 | 7,850 | 387 | 438 |
| 7,850 | 7,900 | 383 | 438 |
| 7,900 | 7,950 | 379 | 438 |
| 7,950 | 8,000 | 375 | 438 |
| 8,000 | 8,050 | 371 | 438 |
| 8,050 | 8,100 | 368 | 438 |
| 8,100 | 8,150 | 364 | 438 |
| 8,150 | 8,200 | 360 | 438 |
| 8,200 | 8,250 | 356 | 438 |
| 8,250 | 8,300 | 352 | 438 |
| 8,300 | 8,350 | 348 | 438 |
| 8,350 | 8,400 | 345 | 438 |
| 8,400 | 8,450 | 341 | 438 |
| 8,450 | 8,500 | 337 | 438 |
| 8,500 | 8,550 | 333 | 438 |
| 8,550 | 8,600 | 329 | 438 |
| 8,600 | 8,650 | 326 | 438 |
| 8,650 | 8,700 | 322 | 438 |
| 8,700 | 8,750 | 318 | 438 |
| 8,750 | 8,800 | 314 | 438 |
| 8,800 | 8,850 | 310 | 438 |
| 8,850 | 8,900 | 306 | 438 |
| 8,900 | 8,950 | 303 | 438 |
| 8,950 | 9,000 | 299 | 438 |
| 9,000 | 9,050 | 295 | 438 |
| 9,050 | 9,100 | 291 | 438 |
| 9,100 | 9,150 | 287 | 438 |
| 9,150 | 9,200 | 283 | 438 |
| 9,200 | 9,250 | 280 | 438 |
| 9,250 | 9,300 | 276 | 438 |
| 9,300 | 9,350 | 272 | 438 |
| 9,350 | 9,400 | 268 | 438 |
| 9,400 | 9,450 | 264 | 438 |
| 9,450 | 9,500 | 260 | 438 |
| 9,500 | 9,550 | 257 | 438 |
| 9,550 | 9,600 | 253 | 438 |
| 9,600 | 9,650 | 249 | 438 |
| 9,650 | 9,700 | 245 | 438 |
| 9,700 | 9,750 | 241 | 438 |
| 9,750 | 9,800 | 238 | 438 |
| 9,800 | 9,850 | 234 | 438 |
| 9,850 | 9,900 | 230 | 438 |
| 9,900 | 9,950 | 226 | 438 |
| 9,950 | 10,000 | 222 | 438 |
| 10,000 | 10,050 | 218 | 438 |
| 10,050 | 10,100 | 215 | 438 |
| 10,100 | 10,150 | 211 | 438 |
| 10,150 | 10,200 | 207 | 438 |
| 10,200 | 10,250 | 203 | 433 |
| 10,250 | 10,300 | 199 | 429 |
| 10,300 | 10,350 | 195 | 425 |
| 10,350 | 10,400 | 192 | 421 |
| 10,400 | 10,450 | 188 | 417 |
| 10,450 | 10,500 | 184 | 413 |
| 10,500 | 10,550 | 180 | 410 |
| 10,550 | 10,600 | 176 | 406 |
| 10,600 | 10,650 | 173 | 402 |
| 10,650 | 10,700 | 169 | 398 |
| 10,700 | 10,750 | 165 | 394 |
| 10,750 | 10,800 | 161 | 391 |
| 10,800 | 10,850 | 157 | 387 |
| 10,850 | 10,900 | 153 | 383 |
| 10,900 | 10,950 | 150 | 379 |
| 10,950 | 11,000 | 146 | 375 |
| 11,000 | 11,050 | 142 | 371 |
| 11,050 | 11,100 | 138 | 368 |
| 11,100 | 11,150 | 134 | 364 |
| 11,150 | 11,200 | 130 | 360 |
| 11,200 | 11,250 | 127 | 356 |
| 11,250 | 11,300 | 123 | 352 |
| 11,300 | 11,350 | 119 | 348 |
| 11,350 | 11,400 | 115 | 345 |
| 11,400 | 11,450 | 111 | 341 |
| 11,450 | 11,500 | 107 | 337 |
| 11,500 | 11,550 | 104 | 333 |
| 11,550 | 11,600 | 100 | 329 |
| 11,600 | 11,650 | 96 | 326 |
| 11,650 | 11,700 | 92 | 322 |
| 11,700 | 11,750 | 88 | 318 |
| 11,750 | 11,800 | 85 | 314 |
| 11,800 | 11,850 | 81 | 310 |
| 11,850 | 11,900 | 77 | 306 |
| 11,900 | 11,950 | 73 | 303 |
| 11,950 | 12,000 | 69 | 299 |
| 12,000 | 12,050 | 65 | 295 |
| 12,050 | 12,100 | 62 | 291 |
| 12,100 | 12,150 | 58 | 287 |
| 12,150 | 12,200 | 54 | 283 |
| 12,200 | 12,250 | 50 | 280 |
| 12,250 | 12,300 | 46 | 276 |
| 12,300 | 12,350 | 42 | 272 |
| 12,350 | 12,400 | 39 | 268 |
| 12,400 | 12,450 | 35 | 264 |
| 12,450 | 12,500 | 31 | 260 |
| 12,500 | 12,550 | 27 | 257 |
| 12,550 | 12,600 | 23 | 253 |
| 12,600 | 12,650 | 20 | 249 |
| 12,650 | 12,700 | 16 | 245 |
| 12,700 | 12,750 | 12 | 241 |
| 12,750 | 12,800 | 8 | 238 |
| 12,800 | 12,850 | 4 | 234 |
| 12,850 | 12,900 | *
*If the amount you are looking up from the worksheet is at least $12,850 but less than $12,880, your credit is $1. Otherwise, you cannot take the credit. |
230 |
| 12,900 | 12,950 | 0 | 226 |
| 12,950 | 13,000 | 0 | 222 |
| 13,000 | 13,050 | 0 | 218 |
| 13,050 | 13,100 | 0 | 215 |
| 13,100 | 13,150 | 0 | 211 |
| 13,150 | 13,200 | 0 | 207 |
| 13,200 | 13,250 | 0 | 203 |
| 13,250 | 13,300 | 0 | 199 |
| 13,300 | 13,350 | 0 | 195 |
| 13,350 | 13,400 | 0 | 192 |
| 13,400 | 13,450 | 0 | 188 |
| 13,450 | 13,500 | 0 | 184 |
| 13,500 | 13,550 | 0 | 180 |
| 13,550 | 13,600 | 0 | 176 |
| 13,600 | 13,650 | 0 | 173 |
| 13,650 | 13,700 | 0 | 169 |
| 13,700 | 13,750 | 0 | 165 |
| 13,750 | 13,800 | 0 | 161 |
| 13,800 | 13,850 | 0 | 157 |
| 13,850 | 13,900 | 0 | 153 |
| 13,900 | 13,950 | 0 | 150 |
| 13,950 | 14,000 | 0 | 146 |
| 14,000 | 14,050 | 0 | 142 |
| 14,050 | 14,100 | 0 | 138 |
| 14,100 | 14,150 | 0 | 134 |
| 14,150 | 14,200 | 0 | 130 |
| 14,200 | 14,250 | 0 | 127 |
| 14,250 | 14,300 | 0 | 123 |
| 14,300 | 14,350 | 0 | 119 |
| 14,350 | 14,400 | 0 | 115 |
| 14,400 | 14,450 | 0 | 111 |
| 14,450 | 14,500 | 0 | 107 |
| 14,500 | 14,550 | 0 | 104 |
| 14,550 | 14,600 | 0 | 100 |
| 14,600 | 14,650 | 0 | 96 |
| 14,650 | 14,700 | 0 | 92 |
| 14,700 | 14,750 | 0 | 88 |
| 14,750 | 14,800 | 0 | 85 |
| 14,800 | 14,850 | 0 | 81 |
| 14,850 | 14,900 | 0 | 77 |
| 14,900 | 14,950 | 0 | 73 |
| 14,950 | 15,000 | 0 | 69 |
| 15,000 | 15,050 | 0 | 65 |
| 15,050 | 15,100 | 0 | 62 |
| 15,100 | 15,150 | 0 | 58 |
| 15,150 | 15,200 | 0 | 54 |
| 15,200 | 15,250 | 0 | 50 |
| 15,250 | 15,300 | 0 | 46 |
| 15,300 | 15,350 | 0 | 42 |
| 15,350 | 15,400 | 0 | 39 |
| 15,400 | 15,450 | 0 | 35 |
| 15,450 | 15,500 | 0 | 31 |
| 15,500 | 15,550 | 0 | 27 |
| 15,550 | 15,600 | 0 | 23 |
| 15,600 | 15,650 | 0 | 20 |
| 15,650 | 15,700 | 0 | 16 |
| 15,700 | 15,750 | 0 | 12 |
| 15,750 | 15,800 | 0 | 8 |
| 15,800 | 15,850 | 0 | 4 |
| 15,850 | 15,880 | 0 | 1 |

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:
-
You did not get an economic stimulus payment, or
-
Your economic stimulus payment was less than $600 ($1,200 if married filing jointly for 2007).
However, you do not qualify for this credit if all of the following apply.
-
You received an economic stimulus payment of $300 ($600 if married filing jointly for 2007) before any offset (see Refund Offset on page 18),
-
Your 2008 tax on Form 1040EZ, line 11, is $300 or less ($600 or less if married filing jointly for 2008), and
-
Your 2008 filing status is the same as your 2007 filing status.
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.
|
Before you begin:
|
| 1. | Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return? | |||||||||||
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No. | Go to line 2. | ||||||||||
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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)? | |||||||||||
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Yes. Skip lines 9 through 17 and enter the amount from line 7 on line 18. | |||||||||||
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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.
|
10. | ||||||||||
| 11. | Is the amount on line 9 more than the amount on line 10? | |||||||||||
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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? | |||||||||||
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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? | |||||||||||
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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?
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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.
![]() |
|
-
You get your refund faster by direct deposit than you do by check.
-
Payment is more secure. There is no check to get lost.
-
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.
If you want us to directly deposit the amount shown on line 12a into 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:
-
Check the box on line 12a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or
-
Complete lines 12b through 12d if you want your refund deposited to only one account.
Otherwise, we will send you a check.
Note.
If you do not want your refund directly deposited into your account, do not check the box on line 12a. Draw a line through the boxes on lines 12b and 12d.
The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks.
If you file a joint return and check the box on line 12a and attach Form 8888 or fill in lines 12b through 12d, your spouse may get at least part of the refund.
If the direct deposit to your account is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
-
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.
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.
| Official Payments Corporation | Link2Gov Corporation |
| 1-800-2PAY-TAXSM | 1-888-PAY-1040SM |
| (1-800-272-9829) | (1-888-729-1040) |
| Customer Service: | Customer Service: |
| 1-877-754-4413 | 1-888-658-5465 |
| www.officialpayments.com | www.PAY1040.com |
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.
You may have to pay a penalty if line 13 is at least $1,000 and it is more than 10% of the tax shown on your return. The “tax shown on your return” is the amount on line 11 minus the amounts on lines 8a and 9. 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.
-
You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or
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Line 7 on your 2008 return is at least as much as the tax shown on your 2007 return.
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:
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Give the IRS any information that is missing from your return,
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Call the IRS for information about the processing of your return or the status of your refund or payment(s),
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Receive copies of notices or transcripts related to your return, upon request, and
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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. 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:
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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. |
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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. |
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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? |
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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? |












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