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General Information the required information on your payment. from your 2010 pay. For details on how to How To Avoid Common See the instructions for line 75 on page 74 complete Form W-4, see Pub. 919. If you for details. have pension or annuity income, use Form Mistakes W-4P. If you receive certain government • Do not file more than one original re- Mistakes can delay your refund or result in payments (such as unemployment compen- turn for the same year, even if you have not notices being sent to you. sation or social security benefits), you can gotten your refund or have not heard from have tax withheld from those payments by • Make sure you entered the correct the IRS since you filed. Filing more than giving the payer Form W-4V. name and social security number (SSN) for one original return for the same year, or each dependent you claim on line 6c. sending in more than one copy of the same You can use the IRS Withhold- Check that each dependent’s name and return (unless we ask you to do so), could ing Calculator at www.irs.gov/ SSN agrees with his or her social security delay your refund. individuals, instead of Pub. 919 card. For each child under age 17 who is a TIP or the worksheets included with qualifying child for the child tax credit, Form W-4 or W-4P, to determine whether make sure you checked the box in line 6c, What Are Your Rights you need to have your withholding in- column (4). creased or decreased. • Check your math, especially for the as a Taxpayer? child tax credit, earned income credit In general, you do not have to make You have the right to be treated fairly, pro- (EIC), taxable social security benefits, total estimated tax payments if you expect that fessionally, promptly, and courteously by income, itemized deductions or standard your 2010 Form 1040 will show a tax re- IRS employees. Our goal at the IRS is to deduction, deduction for exemptions, tax- fund or a tax balance due of less than protect your rights so that you will have the able income, total tax, federal income tax $1,000. If your total estimated tax for 2010 highest confidence in the integrity, effi- withheld, and refund or amount you owe. is $1,000 or more, see Form 1040-ES. It ciency, and fairness of our tax system. To has a worksheet you can use to see if you • Be sure you used the correct method ensure that you always receive such treat- have to make estimated tax payments. For to figure your tax. See the instructions for ment, you should know about the many more details, see Pub. 505. line 44 that begin on page 37. rights you have at each step of the tax pro- • Be sure to enter your SSN in the space cess. For details, see Pub. 1. provided on page 1 of Form 1040. If you are married filing a joint or separate return, Do Both the Name and also enter your spouse’s SSN. Be sure to Innocent Spouse Relief SSN on Your Tax enter your SSN in the space next to your name. Check that your name and SSN Generally, both you and your spouse are Forms Agree With Your agree with your social security card. each responsible for paying the full amount of tax, interest, and penalties on your joint Social Security Card? • Make sure your name and address are return. However, you may qualify for relief correct on the peel-off label. If not, enter If not, certain deductions and credits may from liability for tax on a joint return if (a) the correct information. If you did not get a be reduced or disallowed, your refund may there is an understatement of tax because peel-off label, enter your (and your be delayed, and you may not receive credit your spouse omitted income or claimed spouse’s) name in the same order as shown for your social security earnings. If your false deductions or credits, (b) you are di- on your last return. Form W-2 shows an incorrect SSN or vorced, separated, or no longer living with • If you live in an apartment, be sure to name, notify your employer or the form-is- your spouse, or (c) given all the facts and include your apartment number in your ad- suing agent as soon as possible to make circumstances, it would not be fair to hold dress. sure your earnings are credited to your so- you liable for the tax. You may also qualify cial security record. If the name or SSN on • If you are taking the standard deduc- for relief if you were a married resident of a your social security card is incorrect, call tion and you checked any box on line 39a, community property state but did not file a the Social Security Administration at 39b, or 40b or you (or your spouse if filing joint return and are now liable for an un- 1-800-772-1213. jointly) can be claimed as a dependent on derpaid or understated tax. To request re- someone else’s 2009 return, see pages 35 lief, you generally must file Form 8857 no and 36 to be sure you entered the correct later than 2 years after the date on which amount on line 40a. the IRS first attempted to collect the tax Secure Your Tax • If you received capital gain distribu- from you. For more information, see Pub. Records from Identity tions but were not required to file Schedule 971 and Form 8857 or you can call the D, make sure you checked the box on line Innocent Spouse office toll-free at Theft 13. 1-866-897-4270. Identity theft occurs when someone uses • If you are taking the EIC, be sure you your personal information such as your used the correct column of the EIC Table name, social security number (SSN), or for your filing status and the number of Income Tax other identifying information, without your children you have. permission, to commit fraud or other Withholding and • Remember to sign and date Form crimes. An identity thief may use your SSN 1040 and enter your occupation(s). to get a job or may file a tax return using Estimated Tax • Attach your Form(s) W-2 and other your SSN to receive a refund. Payments for 2010 required forms and schedules. Put all forms To reduce your risk: and schedules in the proper order. See As- If the amount you owe or the amount you semble Your Return on page 76. • Protect your SSN, overpaid is large, you may want to file a • If you owe tax and are paying by new Form W-4 with your employer to • Ensure your employer is protecting check or money order, be sure to include all change the amount of income tax withheld your SSN, and - 90 -