Assembling and Filing Your Tax Return

At least seventy percent of Americans file their taxes electronically, according to the IRS. The IRS strongly encourages e-fling. And, while there is no doubt that electronic filings are easier on the IRS, they also provide a number of benefits to the taxpayers. Among these are:

• Security -- The IRS uses the latest encryption technology to safeguard your information.
• Faster Refunds -- Get your refund in as few as 10 days with direct deposit.
• Flexible Payments -- You can elect to file early, but delay payments until April 18.
• Proof of Receipt -- You automatically receive an acknowledgment that your return was received by the IRS.

There are multiple options for e-filing your tax returns. If your adjusted gross income was $58,000 or less, you can use "Free File" which provides access to free tax software to prepare and e-file your tax return. Free File is a public-private partnership, between the IRS and tax software providers, that makes approximately 20 popular commercial software products and e-file available for free. You can get the details at www.irs.gov/freefile.

Regardless of the amount of your income, you can use the IRS's Free File Fillable Forms. These are electronic versions of IRS paper forms that are available on the IRS website. The forms can be e-filed for free. However, there are some drawbacks. Free Fileable Forms provide only basic math calculations and support only federal tax forms. In addition, you can e-file right from your home computer using a wide variety of commercial tax preparation software packages that can be acquired readily at "big box" home goods stores or electronic stores.

If you insist on filing a paper return, you will need to make sure the forms are in the correct order. Each form that you need to attach to your Form 1040 or 1040A has an "attachment sequence number" printed in its upper right-hand corner. When assembling your tax return, place the forms in order of their sequence, with Form 1040 (or 1040A) on top. If you have any supporting statements or schedules, attach them all at the end, in the same order as the forms or schedules they refer to.

Be sure to write your name and Social Security number on the top of each tax form, just in case they are separated. And, staple a copy of any W-2 Forms you received to the front of the return. The form instructions state where to send your return, depending on whether a check or money order is enclosed or is not enclosed.

Work Smart Whenever you send a tax form or, for that matter, any other correspondence to the IRS, we recommend that you use certified or registered mail so that you get a return receipt. If you ever need proof that you mailed your documents on time, and that the IRS received them, you'll have it. If you're filing close to the deadline, you can also use next-day or second-day service from Airborne Express, DHL Worldwide Express, Federal Express, or United Parcel Service. Any of these services can tell you how to get written proof of the mailing date.