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Form 1040—Line 1 IRS e-file takes the guesswork out of preparing your return. You may also Line be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. Instructions for Form 1040 Section references are to the Internal Revenue Code. • Your spouse is filing a separate return. Foreign Address Name and Address Enter the information in the following or- der: City, province or state, and country. Follow the country’s practice for entering Use the Peel-Off Label Presidential Election the postal code. Do not abbreviate the Using your peel-off name and address label country name. Campaign Fund on the back of this booklet will speed the processing of your return. It also prevents This fund helps pay for Presidential elec- common errors that can delay refunds or Death of a Taxpayer tion campaigns. The fund reduces candi- result in unnecessary notices. Put the label dates’ dependence on large contributions on your return after you have finished it. See page 91. from individuals and groups and places Cross out any incorrect information and candidates on an equal financial footing in print the correct information. Add any missing items, such as your apartment the general election. If you want $3 to go to number. this fund, check the box. If you are filing a Social Security joint return, your spouse can also have $3 go to the fund. If you check a box, your tax Number (SSN) Address Change or refund will not change. An incorrect or missing SSN can increase If the address on your peel-off label is not your tax or reduce your refund. To apply your current address, cross out your old for an SSN, fill in Form SS-5 and return it, address and print your new address. If you along with the appropriate evidence docu- plan to move after filing your return, use Filing Status ments, to the Social Security Administra- Form 8822 to notify the IRS of your new tion (SSA). You can get Form SS-5 online address. Check only the filing status that applies to at www.socialsecurity.gov, from your local you. The ones that will usually give you the SSA office, or by calling the SSA at lowest tax are listed last. 1-800-772-1213. It usually takes about 2 Name Change weeks to get an SSN once the SSA has all • Married filing separately. If you changed your name because of mar- the evidence and information it needs. • Single. riage, divorce, etc., be sure to report the Check that your SSN on your Forms • Head of household. change to your local Social Security Ad- W-2 and 1099 agrees with your social se- ministration office before filing your re- • Married filing jointly or qualifying curity card. If not, see page 90 for more turn. This prevents delays in processing widow(er) with dependent child. details. your return and issuing refunds. It also safeguards your future social security bene- IRS Individual Taxpayer More than one filing status can fits. See page 90 for more details. If you Identification Numbers apply to you. Choose the one received a peel-off label, cross out your (ITINs) for Aliens that will give you the lowest former name and print your new name. TIP tax. If you are a nonresident or resident alien and you do not have and are not eligible to What if You Do Not Have a get an SSN, you must apply for an ITIN. Label? For details on how to do so, see Form W-7 Line 1 and its instructions. It takes 6 to 10 weeks Print or type the information in the spaces to get an ITIN. Single provided. If you are married filing a sepa- rate return, enter your spouse’s name on If you already have an ITIN, enter it You can check the box on line 1 if any of line 3 instead of below your name. wherever your SSN is requested on your the following was true on December 31, tax return. 2009. Note. An ITIN is for tax use only. It does If you filed a joint return for • You were never married. not entitle you to social security benefits or 2008 and you are filing a joint • You were legally separated, according change your employment or immigration return for 2009 with the same TIP status under U.S. law. to your state law, under a decree of divorce spouse, be sure to enter your or separate maintenance. names and SSNs in the same order as on Nonresident Alien Spouse your 2008 return. • You were widowed before If your spouse is a nonresident alien, he or January 1, 2009, and did not remarry before she must have either an SSN or an ITIN if: the end of 2009. But if you have a depen- P.O. Box • You file a joint return, dent child, you may be able to use the qual- ifying widow(er) filing status. See the Enter your box number only if your post • You file a separate return and claim an office does not deliver mail to your home. exemption for your spouse, or instructions for line 5 on page 16. Need more information or forms? See page 96. - 14 -