Feb 05 What are the Filing Instructions that come with my returns and what do I need to do with them? The Filing Instructions give you the steps of what needs to be completed by you to complete the filing of the current year tax return for both federal and any states. They give a summary of the amount of tax, including the balance due or overpayment. If you have a balance due, it provides information as to who to make the checks payable to and what is to be written on those checks. They also give mailing information. The bottom line is that filing instructions are very important and you need to read over them. We are available if you have any questions.