Page 83 - Individual Forms & Instructions Guide

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General The IRS Mission. Provide America's taxpayers top-quality service by helping them

understand and meet their tax responsibilities and enforce the law with integrity and
Information fairness to all.

• Make sure that if you, your spouse
Voter Registration joint or separate return, also enter your with whom you are filing a joint return,
spouse's SSN. Be sure to enter your SSN
Do you need to check or update your in the space next to your name. Check or your dependent was enrolled in Mar-
voter registration? Visit Vote.gov to con- that your name and SSN agree with your ketplace coverage, and advance pay-
firm with your state election office. social security card. ments of the premium tax credit were
• Make sure your name and address made for the coverage, that you attach
How To Avoid Common are correct. Enter your (and your spou- Form 8962. For tax years other than
Mistakes se's) name in the same order as shown 2020, you may have to repay excess ad-
on your last return.
vance payments, even if someone else
Mistakes can delay your refund or result • If you live in an apartment, be sure enrolled you, your spouse, or your de-
in notices being sent to you. One of the to include your apartment number in pendent in the Marketplace coverage.
best ways to file an accurate return is to your address. Excess advance payments may also have
file electronically. Tax software does the • If you are taking the standard de- to be repaid if you enrolled someone in
math for you and will help you avoid duction, see the instructions for line 12 Marketplace coverage, you don't claim
mistakes. You may be eligible to use to be sure you entered the correct that individual as a dependent, and no
free tax software that will take the amount. one else claims that individual as a de-
guesswork out of preparing your return. • If you received capital gain distri- pendent. See the instructions for Sched-
Free File makes available free butions but weren't required to file ule 2, line 2, and the Instructions for
brand-name software and free e-file. Schedule D, make sure you checked the Form 8962. You or whoever enrolled
Visit IRS.gov/FreeFile for details. Join box on line 7. you should have received Form 1095-A
the eight in 10 taxpayers who get their • If you are taking the EIC, be sure from the Marketplace with information
refunds faster by using direct deposit you used the correct column of the EIC about who was covered and any advance
and e-file. Table for your filing status and the num- payments of the premium tax credit.
• File your return on a standard size ber of qualifying children you have who
sheet of paper. Cutting the paper may have valid SSNs. Innocent Spouse Relief
cause problems in processing your re- • Remember to sign and date Form Generally, both you and your spouse are
turn. 1040 or 1040-SR and enter your occupa- each responsible for paying the full
• Make sure you entered the correct tion(s). amount of tax, interest, and penalties on
name and social security number (SSN) • Attach your Form(s) W-2 and oth- your joint return. However, you may
for each dependent you claim in the De- er required forms and schedules. Put all qualify for relief from liability for tax on
pendents section. Check that each de- forms and schedules in the proper order. a joint return if (a) there is an under-
pendent's name and SSN agrees with the See Assemble Your Return, earlier. statement of tax because your spouse
dependent’s social security card. For • If you owe tax and are paying by omitted income or claimed false deduc-
each child under age 17 who is a quali- check or money order, be sure to include tions or credits; (b) you are divorced,
fying child for the child tax credit or all the required information on your pay- separated, or no longer living with your
each dependent who qualifies you for ment. See the instructions for line 37 for spouse; or (c) given all the facts and cir-
the credit for other dependents, make details. cumstances, it wouldn't be fair to hold
sure you checked the appropriate box in • Make sure to check Where Do You you liable for the tax. You may also
column (4) of the Dependents section. File? before mailing your return. Over qualify for relief if you were a married
• Check your math, especially for the next several years, the IRS will be resident of a community property state
the child tax credit, earned income credit reducing the number of paper tax return but didn't file a joint return and are now
(EIC), taxable social security benefits, processing sites. Because of this, you liable for an unpaid or understated tax.
total income, itemized deductions or may need to mail your return to a differ- File Form 8857 to request relief. In
standard deduction, taxable income, to- ent address than you have in the past. some cases, Form 8857 may need to be
tal tax, federal income tax withheld, and • Don’t file more than one original filed within 2 years of the date on which
refund or amount you owe. return for the same year, even if you the IRS first attempted to collect the tax
• Be sure you used the correct meth- haven't gotten your refund or haven't from you. Don’t file Form 8857 with
od to figure your tax. See the instruc- heard from the IRS since you filed. Fil- your Form 1040 or 1040-SR. For more
tions for line 16. ing more than one original return for the information, see Pub. 971 and Form
• Be sure to enter your SSN in the same year, or sending in more than one 8857, or you can call the Innocent
space provided on page 1 of Form 1040 copy of the same return (unless we ask Spouse office toll free at 855-851-2009.
or 1040-SR. If you are married filing a you to do so), could delay your refund.

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