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

Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, Revenue law. bility for and the repayment of loans. We may
the Privacy Act of 1974, and the Paperwork We ask for tax return information to carry also disclose this information to other countries
Reduction Act of 1980 require that when we ask out the tax laws of the United States. We need it under a tax treaty, to federal and state agencies
you for information we must first tell you our to figure and collect the right amount of tax. to enforce federal nontax criminal laws, or to
legal right to ask for the information, why we are
If you do not file a return, do not provide the federal law enforcement and intelligence agenasking
for it, and how it will be used. We must
information we ask for, or provide fraudulent cies to combat terrorism.
also tell you what could happen if we do not
receive it and whether your response is volunbe
subject to criminal prosecution. We may also may help you if we ask you for other informa-
information, you may be charged penalties and Please keep this notice with your records. It
tary, required to obtain a benefit, or mandatory
under the law.
have to disallow the exemptions, exclusions, tion. If you have questions about the rules for
credits, deductions, or adjustments shown on the
This notice applies to all papers you file with
filing and giving information, please call or visit
tax return. This could make the tax higher or
us, including this tax return. It also applies to
any Internal Revenue Service office.
delay any refund. Interest may also be charged.
any questions we need to ask you so we can
Generally, tax returns and return information The Time It Takes To Prepare
complete, correct, or process your return; figure
your tax; and collect tax, interest, or penalties. are confidential, as stated in Code section 6103. Your Return
However, Code section 6103 allows or requires
Our legal right to ask for information is Inter-
We try to create forms and instructions that can
the Internal Revenue Service to disclose or give
nal Revenue Code sections 6001, 6011, and the information shown on your tax return to
be easily understood. Often this is difficult to do
6012(a), and their regulations. They say that you others as described in the Code. For example, we because our tax laws are very complex. For
must file a return or statement with us for any tax may disclose your tax information to the Departyou
are liable for. Your response is mandatory ment of Justice to enforce the tax laws, both civil filling in the forms is easy. For others who have
some people with income mostly from wages,
under these sections. Code section 6109 requires and criminal, and to cities, states, the District of businesses, pensions, stocks, rental income, or
that you provide your social security number or Columbia, U.S. commonwealths or possessions, other investments, it is more difficult.
individual taxpayer identification number on and certain foreign governments to carry out
what you file. This is so we know who you are, their tax laws. We may disclose your tax inforand
can process your return and other papers. mation to the Department of Treasury and con- Forms
We Welcome Comments on
You must fill in all parts of the tax form that tractors for tax administration purposes; and to
apply to you. But you do not have to check the
If you have comments concerning the accuracy
other persons as necessary to obtain information
boxes for the Presidential Election Campaign
of the time estimates shown below or sugges-
which we cannot get in any other way in order to
Fund or for the third-party designee. You also do determine the amount of or to collect the tax you
tions for making these forms simpler, we would
not have to provide your daytime phone number. owe. We may disclose your tax information to
be happy to hear from you. You can email us at
You are not required to provide the informa- the Comptroller General of the United States to *taxforms@irs.gov. Please put “Forms Comtion
requested on a form that is subject to the permit the Comptroller General to review the ment” on the subject line. Or you can write to
Paperwork Reduction Act unless the form dis- Internal Revenue Service. We may disclose your Internal Revenue Service, Tax Products Coordiplays
a valid OMB control number. Books or tax information to Committees of Congress; fed- nating Committee, SE:W:CAR:MP:T:T:SP,
records relating to a form or its instructions must eral, state, and local child support agencies; and 1111 Constitution Ave. NW, Washington, DC
be retained as long as their contents may become to other federal agencies for the purposes of 20224. Do not send your return to this address.
material in the administration of any Internal determining entitlement for benefits or the eligi- Instead, see the back cover.
Estimated Preparation Time
The time needed to complete and file Form 1040, its schedules, and accompanying worksheets will vary depending on individual circumstances.
The estimated average times are:
Copying,
Learning assembling,
about and sending
the law or Preparing the form
Form Recordkeeping the form the form to the IRS Totals
Form 1040 2 hr., 46 min. 3 hr., 58 min. 6 hr., 17 min. 34 min. 13 hr., 35 min.
Sch. A 3 hr., 4 min. 39 min. 1 hr., 34 min. 20 min. 5 hr., 37 min.
Sch. B 33 min. 8 min. 25 min. 20 min. 1 hr., 26 min.
Sch. C 6 hr., 4 min. 1 hr., 51 min. 2 hr., 19 min. 41 min. 10 hr., 55 min.
Sch. C-EZ 45 min. 3 min. 35 min. 20 min. 1 hr., 43 min.
Sch. D 55 min. 2 hr., 30 min. 2 hr., 18 min. 27 min. 6 hr., 10 min.
Sch. D-1 13 min. 1 min. 11 min. 34 min. 59 min.
Sch. E 3 hr. 1 hr., 13 min. 1 hr., 27 min. 34 min. 6 hr., 14 min.
Sch. EIC - - - - - 1 min. 13 min. 20 min. 34 min.
Sch. F:
Cash Method 3 hr., 29 min. 36 min. 1 hr., 27 min. 20 min. 5 hr., 52 min.
Accrual Method 3 hr., 36 min. 26 min. 1 hr., 25 min. 20 min. 5 hr., 47 min.
Sch. H 1 hr., 38 min. 30 min. 53 min. 34 min. 3 hr., 35 min.
Sch. J 19 min. 13 min. 2 hr., 16 min. 20 min. 3 hr., 8 min.
Sch. R 19 min. 16 min. 35 min. 34 min. 1 hr., 44 min.
Sch. SE:
Short 13 min. 14 min. 13 min. 13 min. 53 min.
Long 26 min. 20 min. 35 min. 20 min. 1 hr., 41 min.
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