2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

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IRS Customer Service Standards At the IRS, our goal is to continually improve the quality of our services. To achieve that goal, we have developed customer service standards in the following areas. ● Easier filing and payment options. ● Access to information. ● Accuracy. ● Prompt refunds. ● Canceling penalties. ● Resolving problems. ● Simpler forms. If you would like information about the IRS standards and a report of our accomplishments, see Pub. 2183. Help With Unresolved Tax Issues Office of the Taxpayer Advocate Contacting Your Taxpayer Advocate If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Handling Your Tax Problems Your assigned personal advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide you with: ● A “fresh look” at your new or on-going problem, ● Timely acknowledgment, ● The name and phone number of the individual assigned to your case, ● Updates on progress, ● Timeframes for action, ● Speedy resolution, and ● Courteous service. Information You Should Be Prepared To Provide ● Your name, address, and social security number (or employer identification number), ● Your telephone number and hours you can be reached, ● The type of tax return and year(s) involved, ● A detailed description of your problem, ● Your previous attempts to solve the problem and the office you contacted, and ● Description of the hardship you are facing and supporting documentation (if applicable). How To Contact Your Taxpayer Advocate ● Call the Taxpayer Advocate’s toll-free number: 1-877-777-4778. ● Call, write, or fax the Taxpayer Advocate office in your area (see Pub. 1546 for addresses and phone numbers). ● TTY/TDD help is available by calling 1-800-829-4059. ● Visit the website at www.irs.gov/advocate. -6-
Quick and Easy Access to Tax Help and Forms TIP If you live outside the United States, see Pub. 54 to find out how to get help and forms. Internet Phone You can access the IRS website 24 hours a day, You can order forms and publications and 7 days a week, at www.irs.gov to: receive automated information by phone. Forms and publications. Call 1-800-TAX-FORM • Access commercial tax preparation and e-file (1-800-829-3676) during the hours shown on page 10 to order curservices available for free to eligible taxpayers; rent year forms, instructions, and publications, and prior year forms • Check the status of your 2004 refund; and instructions. You should receive your order within 10 days. • Download forms, instructions, and publications; TeleTax topics. Call 1-800-829-4477 24 hours a day, 7 days a week, to listen to pre-recorded messages covering about 150 tax • Order IRS products online; topics. See pages 8 and 9 for a list of the topics. • Research your tax questions online; Refund information. You can check the status of your 2004 refund 24 hours a day, 7 days a week. See page 8 for details. • Search publications online by topic or keyword; • Figure your withholding allowances using our W-4 calculator; and • Sign up to receive local and national tax news by email. CD-ROM Order Pub. 1796, Federal Tax Products on CD-ROM, and get: • Current year forms, instructions, and publications; Fax • Prior year forms, instructions, and publications; You can get over 100 of the most requested • Frequently requested tax forms that can be filled in forms and instructions 24 hours a day, 7 days a electronically, printed out for submission, and saved for week, by fax. Just call 703-368-9694 from the recordkeeping; and telephone connected to the fax machine. When you call, you will hear instructions on how to use • The Internal Revenue Bulletin. the service. For help with transmission problems, call Buy the CD-ROM on the Internet at www.irs.gov/cdorders from 703-487-4608. the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free Long-distance charges may apply. to buy the CD-ROM for $22 (plus a $5 handling fee). Mail You can order forms, instructions, and publications by completing the order blank on page 73. You should receive your order within 10 days after we receive your request. Other ways to get help. See page 58 for information. Walk-In You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM. -7-
Page 1 and 2: Note. This booklet does not contain
Page 3 and 4: What is IRS e-file? It’s the fast
Page 5: Tax Return Page Reference Questions
Page 9 and 10: Topic TeleTax Topics No. Subject No
Page 11 and 12: Before You Fill In Form 1040 See Ho
Page 13 and 14: Chart B—For Children and Other De
Page 15 and 16: Form Item and Box in Which it Shoul
Page 17 and 18: Line 2 December 31, 2004, you were
Page 19 and 20: Form 1040—Lines 7 and 8a less tha
Page 21 and 22: gross income was over $139,500 ($69
Page 23 and 24: Form 1040—Lines 16a and 16b Age (
Page 25 and 26: Form 1040—Lines 20a and 20b Socia
Page 27 and 28: Form 1040—Line 25 IRA Deduction W
Page 29 and 30: Form 1040—Lines 27 Through 29 for
Page 31 and 32: Line 35 Include in the total on lin
Page 33 and 34: Form 1040—Lines 41 and 43 Tax Tab
Page 35 and 36: Line 44 • Tax-exempt interest fro
Page 37 and 38: Line 51—Child Tax Credit What Is
Page 39 and 40: ured the credit. Check box c and en
Page 41 and 42: Lines 65a and 65b— Earned Income
Page 43 and 44: Form 1040—Lines 65a and 65b Conti
Page 45 and 46: Worksheet A—Earned Income Credit
Page 47 and 48: Form 1040—Lines 65a and 65b Works
Page 49 and 50: 2004 Earned Income Credit (EIC) Tab
Page 55 and 56: number is 20202086. Do not include
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You cannot sign your return are not
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site at www.aarp.org/taxaide or cal
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2004 Tax Table—Continued If line
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If line 42 (taxable income) is— A
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Order Blank for Forms and Publicati
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Disclosure, Privacy Act, and Paperw
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Department of the Treasury Internal
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more than the general sales tax rat
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• You gave gifts of property that
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Instructions for Schedule B, after
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ing the tax year, and you did not m
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also include the amount collected i
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line 36. The amount you can deduct
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Principal Business or Professional
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Partnership Interests vestment. Thi
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If there is an amount in box 1c, se
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sale of your main home if you are n
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follow the applicable instructions
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which you entered the combined tota
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If your rental real estate loss is
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gain results from redemption of the
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• Deducting the prepayment will n
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2001 Capital Gain Tax Worksheet—L
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2002 Tax Rate Schedules—Line 12 S
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2003 Tax Rate Schedules—Line 16 S
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homes, parking lots, warehouses, an
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Index to Instructions A Foreign Tax
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2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

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