Publication 967 (2007), The IRS Will Figure Your Tax

IRS Resources

Publication 967 - Introductory Material

Table of Contents

Introduction
- Ordering forms and publications.
- Tax questions.

Introduction

You can have the IRS figure your tax on Form 1040EZ, Form 1040A, or Form 1040 if you file your return by April 15, 2008.

If you paid too much, we will send you a refund. If you did not pay enough, we will send you a bill for the balance. To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later.

The IRS will also figure the credit for the elderly or the disabled and the earned income credit.

The IRS cannot figure your tax if any of the following apply.

You want your refund to be directly deposited in your accounts.
You want any part of your refund applied to your 2008 estimated tax.
You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities.
Your taxable income is $100,000 or more.
You itemize deductions.
You file any of the following forms.
1. Form 2555, Foreign Earned Income.
2. Form 2555-EZ, Foreign Earned Income Exclusion.
3. Form 4137, Social Security and Medicare Tax on Unreported Tip Income.
4. Form 4970, Tax on Accumulation Distribution of Trusts.
5. Form 4972, Tax on Lump-Sum Distributions.
6. Form 6198, At-Risk Limitations.
7. Form 6251, Alternative Minimum Tax—Individuals.
8. Form 8606, Nondeductible IRAs.
9. Form 8615, Tax for Children Under Age 18 With Investment Income of More Than $1,700.
10. Form 8814, Parents' Election To Report Child's Interest and Dividends.
11. Form 8839, Qualified Adoption Expenses.
12. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
13. Form 8889, Health Savings Accounts (HSAs).
14. Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments.
15. Form 8919, Uncollected Social Security and Medicare Tax on Wages.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can write to us at the following address:

Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications. Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

Tax questions. If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

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