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Due date of return. File Form 1040EZ by April 18, 2011. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.
Earned income credit (EIC). You may be able to take the EIC if you earned less than $13,460 ($18,470 if married filing jointly).
Expired tax benefits. The following tax benefits have expired.
* The exclusion from income of up to $2,400 in unemployment compensation. All unemployment compensation you received in 2010 is generally taxable.
* Extra $3,000 IRA deduction for employees of bankrupt companies.
* Certain tax benefits for Midwestern disaster areas, including the additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.
Repayment of first-time homebuyer credit. If you claimed the first-time homebuyer credit for a home you bought in 2008, you generally must begin repaying it on your 2010 return. In addition, you generally must repay any credit you claimed for 2008 or 2009 if you sold your home in 2010 or the home stopped being your main home in 2010. See Form 5405 for details. If you have to file Form 5405, you must file Form 1040. You cannot file Free Federal 1040EZ Form.
Preparer e-file mandate. A new law requires some paid preparers to e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you.
Mailing your return. If you are filing a paper return, you may be mailing your return to a different address this year because the IRS has changed the filing location for several areas.
