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Form 1040—Line 76 any uncollected social security and Medi- The IRS will waive the penalty IRS. If you want to expand the designee’s to the extent any underpayment authorization, see Pub. 947. care or RRTA tax on tips or group-term life is due to adjustments to the in- insurance, any look-back interest due under The authorization will automatically TIP come tax withholding tables be- section 167(g) or 460(b), and any recapture end no later than the due date (without re- cause of the making work pay credit. You of COBRA premium assistance. When fig- gard to extensions) for filing your 2010 tax must request a waiver by filing Form 2210 uring the amount on line 60, include house- return. This is April 15, 2011, for most or 2210-F with your return. hold employment taxes only if line 61 is people. If you wish to revoke the authoriza- more than zero or you would owe the pen- Figuring the Penalty tion before it ends, see Pub. 947. alty even if you did not include those taxes. If the Exception on this page does not apply But if you entered an amount on Schedule and you choose to figure the penalty your- H, line 7, include the total of that amount self, see Form 2210 (or 2210-F for farmers plus the household employment taxes on and fishermen) to find out if you owe the Sign Your Return Form 1040, line 59. penalty. If you do, you can use the form to Form 1040 is not considered a valid return figure the amount. Exception. You will not owe the penalty if unless you sign it. If you are filing a joint Enter the penalty on line 76. Add the your 2008 tax return was for a tax year of return, your spouse must also sign. If your penalty to any tax due and enter the total on 12 full months and any of the following spouse cannot sign the return, see Pub. 501. line 75. If you are due a refund, subtract the applies. Be sure to date your return and enter your penalty from the overpayment you show on occupation(s). If you have someone pre- 1. You had no tax shown on your 2008 line 72. Do not file Form 2210 with your pare your return, you are still responsible return and you were a U.S. citizen or resi- return unless Form 2210 indicates that you for the correctness of the return. If your dent for all of 2008. must do so. Instead, keep it for your rec- return is signed by a representative for you, 2. The total of lines 61, 62, and 69 on ords. you must have a power of attorney attached your 2009 return is at least 100% of the tax that specifically authorizes the representa- Because Form 2210 is compli- shown on your 2008 return (110% of that tive to sign your return. To do this, you can cated, you can leave line 76 amount if you are not a farmer or fisher- use Form 2848. If you are filing a joint blank and the IRS will figure man, your adjusted gross income (AGI) TIP return as a surviving spouse, see Death of a the penalty and send you a bill. shown on your 2008 return was more than Taxpayer on page 91. We will not charge you interest on the pen- $150,000 (more than $75,000 if married alty if you pay by the date specified on the filing separately for 2009), and item (3) Child’s Return bill. If your income varied during the year, below does not apply). Your estimated tax the annualized income installment method If your child cannot sign the return, either payments for 2009 must have been made may reduce the amount of your penalty. parent can sign the child’s name in the on time and for the required amount. But you must file Form 2210 because the space provided. Then, enter “By (your sig- 3. The total of lines 61, 62, and 69 on IRS cannot figure your penalty under this nature), parent for minor child.” your 2009 return is at least 90% of the tax method. See the Instructions for Form 2210 shown on your 2008 return, your AGI for other situations in which you may be Daytime Phone Number shown on your 2008 return was less than able to lower your penalty by filing Form Providing your daytime phone number may $500,000 (less than $250,000 if married 2210. help speed the processing of your return. filing separately for 2009), and you certify We may have questions about items on on Form 2210 (or 2210-F for farmers and your return, such as the earned income fishermen) that more than 50% of the gross credit, credit for child and dependent care income on your 2008 return was from a Third Party Designee expenses, etc. If you answer our questions small business. A small business is one that If you want to allow your preparer, a friend, over the phone, we may be able to continue had an average of fewer than 500 employ- family member, or any other person you processing your return without mailing you ees for 2008. See Form 2210 (or 2210-F) choose to discuss your 2009 tax return with a letter. If you are filing a joint return, you and its instructions for details. Your esti- the IRS, check the “Yes” box in the “Third can enter either your or your spouse’s day- mated tax payments for 2009 must have Party Designee” area of your return. Also, time phone number. been made on time and for the required enter the designee’s name, phone number, amount. and any five digits the designee chooses as Paid Preparer Must Sign his or her personal identification number Your Return For most people, the “tax shown on your (PIN). 2008 return” is the amount on your 2008 Generally, anyone you pay to prepare your If you check the “Yes” box, you, and Form 1040, line 61, minus the total of any return must sign it in the space provided. your spouse if filing a joint return, are au- amounts shown on lines 64a, 66, 69, and 70 The preparer must give you a copy of the thorizing the IRS to call the designee to and Forms 8828, 4137, 4136, 5329 (Parts return for your records. Someone who answer any questions that may arise during III through VIII only), 8801 (line 30 only), prepares your return but does not charge the processing of your return. You are also 8885, and 8919. Also subtract from line 61 you should not sign your return. authorizing the designee to: any tax on an excess parachute payment, • Give the IRS any information that is any excise tax on insider stock compensa- missing from your return, tion of an expatriated corporation, any un- collected social security and Medicare or • Call the IRS for information about the Electronic Return RRTA tax on tips or group-term life insur- processing of your return or the status of Signatures! ance, and any look-back interest due under your refund or payment(s), section 167(g) or 460(b). When figuring • Receive copies of notices or tran- To file your return electronically, you must the amount on line 61, include household scripts related to your return, upon request, sign the return electronically using a per- employment taxes only if line 62 is more and sonal identification number (PIN). If you than zero or you would have owed the esti- are filing online using software, you must • Respond to certain IRS notices about mated tax penalty for 2008 even if you did use a Self-Select PIN. If you are filing elec- math errors, offsets, and return preparation. not include those taxes. But if you entered tronically using a tax practitioner, you can an amount on your 2008 Schedule H, line 7, You are not authorizing the designee to use a Self-Select PIN or a Practitioner PIN. include the total of that amount plus the receive any refund check, bind you to any- household employment taxes on your 2008 thing (including any additional tax liabil- Self-Select PIN. The Self-Select PIN Form 1040, line 60. ity), or otherwise represent you before the method allows you to create your own PIN. - 75 - Need more information or forms? See page 96.