2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
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Where Do You<br />
File?<br />
If an envelope addressed to “Internal Revenue<br />
Service Center” came with this booklet, please use<br />
it. If you do not have one or if you moved during<br />
the year, mail your return to the Internal Revenue<br />
Service Center shown that applies to you.<br />
Envelopes without enough postage will<br />
be returned to you by the post office.<br />
TIP<br />
Your envelope may need additional<br />
postage if it contains more than five<br />
pages or is oversized (<strong>for</strong> example, it is over 1 ⁄4"<br />
thick). Also, include your complete return address.<br />
IF you live in...<br />
Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island,<br />
South Carolina, West Virginia<br />
Maine, Massachusetts, New Hampshire, New York, Vermont<br />
Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan,<br />
Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin<br />
District of Columbia, Maryland, New Jersey, Pennsylvania<br />
Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma,<br />
Tennessee, Texas<br />
Alaska, Arizona, Cali<strong>for</strong>nia, Hawaii, Idaho, Montana, Nevada, Oregon,<br />
Utah, Virginia, Washington, Wyoming<br />
Ohio*<br />
All APO and FPO addresses, American Samoa, nonpermanent residents of<br />
Guam or the Virgin Islands**, Puerto Rico (or if excluding income under<br />
Internal Revenue Code section 933), dual-status aliens, a <strong>for</strong>eign country:<br />
U.S. citizens and those filing <strong>Form</strong> 2555, 2555-EZ, or 4563<br />
Are not enclosing a check or<br />
money order...<br />
Internal Revenue Service Center<br />
Atlanta, GA 39901-0002<br />
Internal Revenue Service Center<br />
Andover, MA 05501-0002<br />
Internal Revenue Service Center<br />
Kansas City, MO 64999-0002<br />
Internal Revenue Service Center<br />
Philadelphia, PA 19255-0002<br />
Internal Revenue Service Center<br />
Austin, TX 73301-0002<br />
Internal Revenue Service Center<br />
Fresno, CA 93888-0002<br />
Internal Revenue Service Center<br />
Memphis, TN 37501-0002<br />
Internal Revenue Service Center<br />
Philadelphia, PA 19255-0215 USA<br />
THEN use this address if you:<br />
Are enclosing a check or money<br />
order...<br />
Internal Revenue Service Center<br />
Atlanta, GA 39901-0102<br />
Internal Revenue Service Center<br />
Andover, MA 05501-0102<br />
Internal Revenue Service Center<br />
Kansas City, MO 64999-0102<br />
Internal Revenue Service Center<br />
Philadelphia, PA 19255-0102<br />
Internal Revenue Service Center<br />
Austin, TX 73301-0102<br />
Internal Revenue Service Center<br />
Fresno, CA 93888-0102<br />
Internal Revenue Service Center<br />
Memphis, TN 37501-0102<br />
Internal Revenue Service Center<br />
Philadelphia, PA 19255-0215 USA<br />
* If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888-0002 (if you are not enclosing a check<br />
or money order); or Internal Revenue Service Center, Fresno, CA 93888-0102 (if you are enclosing a check or money order).<br />
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;<br />
permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.<br />
What’s Inside?<br />
<strong>Instructions</strong> <strong>for</strong> <strong>Form</strong> <strong>1040</strong><br />
IRS e-file and free file options (page 3)<br />
Commissioner’s message (page 2)<br />
Index (inside back cover)<br />
When to file (page 12)<br />
What’s new <strong>for</strong> <strong>2004</strong> (page 11)<br />
How to comment on <strong>for</strong>ms (page 75)<br />
How to avoid common mistakes<br />
(page 57)<br />
Help with unresolved tax issues<br />
(page 6)<br />
Free tax help (pages 7 and 58)<br />
How to get <strong>for</strong>ms and publications<br />
(page 7)<br />
Tax table (page 60)<br />
How to make a gift to reduce debt<br />
held by the public (page 58)<br />
Printed on recycled paper