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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number is 20202086. Do not include the<br />
check number.<br />
!<br />
CAUTION<br />
Line 74<br />
<strong>Form</strong> <strong>1040</strong>—Lines 72b Through 75<br />
service provider based on the amount you<br />
are paying. Fees may vary between the<br />
Some financial institutions will Amount You Owe<br />
providers. You will be told what the fee is<br />
during the transaction and you will have the<br />
Pay your taxes in full by April<br />
TIP 15, 2005, to save interest and<br />
penalties. You do not have to<br />
pay if line 74 is under $1.<br />
Include any estimated tax penalty from<br />
line 75 in the amount you enter on line 74.<br />
You can pay by check, money order, or<br />
credit card. Do not include any estimated<br />
not allow a joint refund to be<br />
deposited into an individual ac-<br />
count. If the direct deposit is<br />
rejected, a check will be sent instead. The<br />
IRS is not responsible if a financial institu-<br />
tion rejects a direct deposit.<br />
option to either continue or cancel the<br />
transaction. You can also find out what the<br />
fee will be by calling the provider’s<br />
toll-free automated customer service number<br />
or visiting the provider’s website<br />
shown below. If you pay by credit card<br />
be<strong>for</strong>e filing your return, please enter on<br />
page 1 of <strong>Form</strong> <strong>1040</strong> in the upper left cor-<br />
ner the confirmation number you were<br />
Line 73<br />
tax payment <strong>for</strong> 2005 in your check, money given at the end of the transaction and the<br />
Applied to Your 2005<br />
Estimated Tax<br />
order, or amount you charge. Instead, make amount you charged (not including the conthe<br />
estimated tax payment separately. venience fee).<br />
To pay by check or money order. Make<br />
Enter on line 73 the amount, if any, of the<br />
your check or money order payable to the Official Payments Corporation<br />
overpayment on line 71 you want applied<br />
“United States Treasury” <strong>for</strong> the full 1-800-2PAY-TAX SM (1-800-272-9829)<br />
to your 2005 estimated tax. We will apply<br />
amount due. Do not send cash. Do not atthis<br />
amount to your account unless you at-<br />
1-877-754-4413 (Customer Service)<br />
tach the payment to your return. Write www.officialpayments.com<br />
tach a statement requesting us to apply it to<br />
“<strong>2004</strong> <strong>Form</strong> <strong>1040</strong>” and your name, address,<br />
your spouse’s account. Include your<br />
daytime phone number, and social security Link2Gov Corporation<br />
spouse’s social security number in the atnumber<br />
(SSN) on your payment. If you are 1-888-PAY-<strong>1040</strong> SM (1-888-729-<strong>1040</strong>)<br />
tached statement.<br />
filing a joint return, enter the SSN shown 1-888-658-5465 (Customer Service)<br />
This election to apply part or all first on your tax return.<br />
www.PAY<strong>1040</strong>.com<br />
of the amount overpaid to your<br />
!<br />
To help process your payment, enter the You may need to (a) increase<br />
2005 estimated tax cannot be<br />
CAUTION<br />
amount on the right side of the check like the amount of income tax withchanged<br />
later. TIP<br />
this: $ XXX.XX. Do not use dashes or lines held from your pay by filing a<br />
(<strong>for</strong> example, do not enter “$ XXX–” or<br />
new <strong>Form</strong> W-4, or (b) make es-<br />
“$ XXX100”). xx<br />
timated tax payments <strong>for</strong> 2005. See Income<br />
Then, please complete <strong>Form</strong> <strong>1040</strong>-V Tax Withholding and Estimated Tax Pay-<br />
Amount You Owe<br />
following the instructions on that <strong>for</strong>m and ments <strong>for</strong> 2005 on page 57.<br />
IRS e-file offers an addi- enclose it in the envelope with your tax What If You Cannot Pay?<br />
tional payment option: return and payment. Although you do not<br />
Electronic funds withdrawal. This option<br />
If you cannot pay the full amount shown on<br />
have to use <strong>Form</strong> <strong>1040</strong>-V, doing so allows<br />
allows you to file your return early and<br />
line 74 when you file, you can ask to make<br />
us to process your payment more accumonthly<br />
installment payments <strong>for</strong> the full<br />
schedule your payment <strong>for</strong> withdrawal rately and efficiently.<br />
from your checking or savings account on a<br />
or a partial amount. You may have up to 60<br />
future date up to and including April 15,<br />
To pay by credit card. You may use your months to pay. However, you will be<br />
2005. IRS e-file also provides proof of re-<br />
American Express® Card, Discover® charged interest and may be charged a late<br />
ceipt of your return and payment by email<br />
Card, MasterCard® card, or Visa® card. payment penalty on the tax not paid by<br />
or through your software package. Visit<br />
To pay by credit card, call toll free or visit April 15, 2005, even if your request to pay<br />
www.irs.gov/efile <strong>for</strong> details.<br />
the website of either service provider listed in installments is granted. You must also<br />
on this page and follow the instructions. A pay a fee. To limit the interest and penalty<br />
convenience fee will be charged by the charges, pay as much of the tax as possible<br />
when you file. But be<strong>for</strong>e requesting an<br />
installment agreement, you should consider<br />
Sample Check—Lines 72b Through 72d<br />
other less costly alternatives, such as a bank<br />
loan or credit card payment.<br />
JEFFREY MAPLE<br />
To ask <strong>for</strong> an installment agreement, use<br />
1234<br />
SUZANNE MAPLE<br />
<strong>Form</strong> 9465. You should receive a response<br />
123 Pear Lane<br />
15-0000/0000 to your request <strong>for</strong> installments within 30<br />
Anyplace, VA 20000<br />
days. But if you file your return after<br />
March 31, it may take us longer to reply.<br />
PAY TO THE<br />
ORDER OF $<br />
ANYPLACE BANK<br />
Anyplace, VA 20000<br />
SAMPLE<br />
For<br />
| :250250025 | :202020"’86" . 1234<br />
CAUTION<br />
Routing<br />
number<br />
Account<br />
number<br />
(line 72b) (line 72d)<br />
DOLLARS<br />
Do not include<br />
the check number.<br />
The routing and account numbers may be in different places on your check.<br />
<br />
<br />
Line 75<br />
Estimated Tax Penalty<br />
You may owe this penalty if:<br />
• Line 74 is at least $1,000 and it is<br />
more than 10% of the tax shown on your<br />
return, or<br />
• You did not pay enough estimated tax<br />
by any of the due dates. This is true even if<br />
-55- Need more in<strong>for</strong>mation or <strong>for</strong>ms? See page 7.