Department of the Treasury
Internal Revenue Service
Publication 967
Cat. No. 22402M
The IRS Will
Figure Your Tax
For use in preparing
2002 Returns
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, 2003.
If you paid too much, you will receive a refund. If you
did not pay enough, you will receive 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 follow-
ing apply.
1) You want your refund to be directly deposited in
your account.
2) You want any part of your refund applied to your
2003 estimated tax.
3) Any of your income for the year was from other
than wages, salaries, tips, interest, dividends, taxa-
ble social security benefits, unemployment com-
pensation, IRA distributions, pensions, and
annuities.
4) Your taxable income is $100,000 or more.
5) You itemize deductions.
6) You file any of the following forms.
a) Form 2555, Foreign Earned Income.
b) Form 2555 – EZ, Foreign Earned Income Exclu-
sion.
c) Form 4137, Social Security and Medicare Tax
on Unreported Tip Income.
d) Form 4970, Tax on Accumulation Distribution of
Trusts.
e) Form 4972, Tax on Lump-Sum Distributions.
f) Form 6198, At-Risk Limitations.
g) Form 6251, Alternative Minimum Tax — Individ-
uals.
h) Form 8606, Nondeductible IRAs.
i) Form 8615, Tax for Children Under Age 14
Who Have Investment Income of More Than
$1,500.
j) Form 8814, Parents’ Election To Report Child’s
Interest and Dividends.
k) Form 8839, Qualified Adoption Expenses.
l) Form 8853, Archer MSAs and Long-Term Care
Insurance Contracts.
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Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for
future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Tax Forms and Publications
W:CAR:MP:FP
1111 Constitution Ave. NW
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 corre-
spondence.
Form 1040EZ
To have the IRS figure your tax, follow these steps if you
are filing Form 1040EZ.
1. Place your peel-off label on your return. If you do not
have a label, print (do not type) your name and address
in the spaces provided.
2. Enter your social security number in the spaces
provided. If you are married, enter the social security
numbers of both spouses.
3. Read lines 1 through 8 and complete the lines that
apply to you. Do not complete lines 10 through 12. If you
are filing a joint return, use the space under the “Note” to
the left of line 6 to separately show your taxable income
and your spouse’s taxable income.
Payments. Enter any federal income tax withheld on
line 7. Federal income tax withheld is shown in box 2 of
Form W – 2.
Earned income credit (EIC). If you can take the
EIC, IRS can figure it for you. Print “EIC” in the space to
the left of line 8.
4. Sign and date your return (both spouses must sign a
joint return) and enter your occupation(s). Attach a copy
of each of your Forms W – 2 to your return. Mail the return
to the Internal Revenue Service Center for the area
where you live. A list of Service Center addresses is
shown in your tax forms package.
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Form 1040A
If you are filing Form 1040A and you want the IRS to
figure your tax, follow these steps.
1. Place your peel-off label on your return. If you do not
have a label, print or type your name and address in the
spaces provided.
2. Enter your social security number in the spaces
provided. If you are married, enter the social security
numbers of both spouses even if you file separately.
3. Read lines 1 through 27 and complete the lines that
apply to you. If you are filing a joint return, use the space
to the left of line 27 to separately show your and your
spouse’s taxable income. The IRS will complete line 28.
4. Read lines 29 through 33, 37, and 39 through 42 and
complete the lines that apply to you. But do not complete
lines 30 and 41 if you want the IRS to figure the credits on
those lines. Also, enter any write-in information that ap-
plies to you in the space to the left of line 43. Do not
complete lines 35, 36, 38, and 43 through 48.
Payments. Enter any federal income tax withheld
that is shown in box 2 of Form W – 2, or the appropriate
box of Form 1099, on line 39. Enter any estimated tax
payments you made on line 40.
Credits. The IRS will also figure the credit for the
elderly or the disabled and the earned income credit.
• Credit for the elderly or the disabled. If you can
take this credit, the IRS will figure it for you. Attach
Schedule 3, Credit for the Elderly or the Disabled
for Form 1040A Filers, to your return and print
“CFE” in the space to the left of line 30 (Form
1040A). Check the appropriate box in Part I of
Schedule 3 for your filing status and age. Complete
Part II and lines 11 and 13 of Part III if they apply.
• Earned income credit. If you can take this credit,
the IRS will figure it for you. Print “EIC” directly to
the right of line 41. If you have a qualifying child,
you must fill in Schedule EIC, Earned Income
Credit, and attach it to your return. If you do not
provide the child’s social security number on line 2
of Schedule EIC, the credit will be reduced or disal-
lowed unless the child was born and died in 2002.
5. Fill in and attach any schedules and forms asked for
on the lines you completed.
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6. Attach a copy of each of your Forms W – 2 to your
return. Also attach any Form 1099 – R you received that
has withholding tax in box 4.
7. Sign and date your return and enter your
occupation(s). If you are filing a joint return, both you and
your spouse must sign it. Enter your daytime phone
number in the space provided in the signature area. This
may help speed the processing of your return if we have
a question that can be answered over the phone. If you
are filing a joint return, you may enter either your or your
spouse’s daytime phone number.
Mail the return to the Internal Revenue Service
Center for the area where you live. A list of Service
Center addresses is shown in your tax forms package.
Form 1040
To have IRS figure your tax, follow these steps if you are
filing Form 1040.
1. Place your peel-off label on your return. If you do not
have a label, print or type your name and address in the
spaces provided.
2. Enter your social security number in the spaces
provided. If you are married, enter the social security
numbers of you and your spouse even if you file sepa-
rately.
3. Read lines 1 through 41 and complete the lines that
apply to you. If you are filing a joint return, use the space
under the words Adjusted Gross Income on the front of
your return to separately show your taxable income and
your spouse’s taxable income. The IRS will complete line
42.
4. Read lines 43 through 68 and complete the lines that
apply to you, but do not fill in the Total lines. Also, do not
complete lines 55 and 69 through 74. Do not complete
lines 47 and 64 if you want the IRS to figure the credits on
those lines.
Payments. Enter any federal income tax withheld
that is shown in box 2 of Form W – 2, or the appropriate
box of Form 1099, on line 62. Enter any estimated tax
payments you made on line 63.
Credits. The IRS will also figure the credit for the
elderly or the disabled and the earned income credit.
• Credit for the elderly or the disabled. If you can
take this credit, the IRS will figure it for you. Attach
Schedule R, Credit for the Elderly or the Disabled,
to your return and print “CFE” on the dotted line
next to line 47 of Form 1040. Check the appropri-
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ate box in Part I of Schedule R for your filing status
and age. Complete Part II and lines 11 and 13 of
Part III if they apply.
• Earned income credit. If you can take this credit,
the IRS will figure it for you. Print “EIC” directly to
the right of line 64. If you have a qualifying child,
you must fill in Schedule EIC and attach it to your
return. If you do not provide the child’s social se-
curity number on line 2 of Schedule EIC, the credit
will be reduced or disallowed unless the child was
born and died in 2002.
5. Fill in and attach any schedules or forms asked for on
the lines you completed.
6. Attach a copy of each of your Forms W – 2 to your
return. Also attach any Form 1099 – R you received that
has withholding tax in box 4.
7. Sign and date your return and enter your
occupation(s). If you are filing a joint return, both you and
your spouse must sign it. Enter your daytime phone
number in the space provided in the signature area. This
may help speed the processing of your return if we have
a question that can be answered over the phone. If you
are filing a joint return, you may enter either your or your
spouse’s daytime phone number.
8. Mail your return to the Internal Revenue Service
Center for the area where you live. A list of Service
Center addresses is shown in your tax forms package.
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