Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 6

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file a return. For details, use TeleTax topic 553 (see page 26) or
You do not owe any household employment taxes on
see Form 8814.
wages you paid to a household employee. To find out
who owes these taxes, use TeleTax topic 756 (see page
A child born on January 1, 1991, is considered to be age 19 at
26).
the end of 2009. Similarly, a child born on January 1, 1986, is
considered to be age 24 at the end of 2009. Do not use Form
You are not a debtor in a chapter 11 bankruptcy case
8814 for such a child.
filed after October 16, 2005.
You are not claiming the additional standard
Resident aliens. These rules also apply if you were a resi-
deduction for real estate taxes, net disaster losses, or
dent alien. Also, you may qualify for certain tax treaty benefits.
qualified motor vehicle taxes.
See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules
also apply if you were a nonresident alien or a dual-status alien
If you do not meet all of the requirements, you must use Form
and both of the following apply.
1040A or 1040. Use TeleTax topic 352 (see page 26) to find out
which form to use.
You were married to a U.S. citizen or resident alien at the
end of 2009.
Nonresident aliens. If you were a nonresident alien at any
You elected to be taxed as a resident alien.
time in 2009, your filing status must be married filing jointly to
use Form 1040EZ. If your filing status is not married filing
See Pub. 519 for details.
jointly, you may have to use Form 1040NR or 1040NR-EZ.
Specific rules apply to determine if you were a nonresident or
Specific rules apply to determine if you are a resident
resident alien. See Pub. 519 for details, including the rules for
!
alien, nonresident alien, or dual-status alien. Most non-
students and scholars who are aliens.
resident aliens and dual-status aliens have different
CAUTION
filing requirements and may have to file Form 1040NR
or Form 1040NR-EZ. Pub. 519 discusses these requirements and
Should You Use Another Form?
other information to help aliens comply with U.S. tax law, including
tax treaty benefits, and special rules for students and scholars.
Even if you can use Form 1040EZ, it may benefit you to use
Form 1040A or 1040 instead. For example, you can claim the
head of household filing status (which usually results in a
lower tax than single) only on Form 1040A or 1040. You can
When Should You File?
claim the retirement savings contributions credit (saver’s
File Form 1040EZ by April 15, 2010. If you file after this date,
credit) only on Form 1040A or 1040. Use TeleTax topic 610 (see
you may have to pay interest and penalties. See What if You
page 26).
Cannot File on Time? on page 21 for information on how to get
If you paid state or local real estate taxes or purchased a new
more time to file. There is also information about interest and
vehicle after February 16, 2009, you may qualify for an in-
penalties.
creased standard deduction only if you file Form 1040A or
If you were serving in, or in support of, the U.S. Armed Forces
1040. Similarly, if you suffered personal casualty losses from a
in a designated combat zone or a contingency operation, you
federally declared disaster, you may qualify for the increased
can file later. See Pub. 3 for details.
standard deduction if you file Form 1040. Use TeleTax topic
551 (see page 26) or the Instructions for Schedule L (Form
1040A or 1040).
Checklist for Using Form 1040EZ
Itemized deductions. You can itemize deductions only on
Form 1040. You would benefit by itemizing if your itemized
You can use Form 1040EZ if all the items in this checklist
deductions total more than your standard deduction: $5,700
apply.
for most single people; $11,400 for most married people filing
a joint return. Use TeleTax topic 501 (see page 26). But if
Your filing status is single or married filing jointly. If
someone can claim you (or your spouse if married) as a depen-
you were a nonresident alien at any time in 2009, see
dent, your standard deduction is the amount on line E of the
Nonresident aliens later.
worksheet on the back of Form 1040EZ.
You do not claim any dependents.
You do not claim any adjustments to income. Use
TeleTax topics 451-453 and 455-458 (see page 26).
What Filing Status Can You Use?
You claim only the earned income credit and the
Single. Use this filing status if any of the following was true
making work pay credit. Use TeleTax topics 601-602,
on December 31, 2009.
607-608, and 610-611 (see page 26).
You never were married.
You (and your spouse if filing a joint return) were
You were legally separated, according to your state law,
under age 65 and not blind at the end of 2009. If you
under a decree of divorce or separate maintenance.
were born on January 1, 1945, you are considered to
You were widowed before January 1, 2009, and did not
be age 65 at the end of 2009 and cannot use Form
remarry in 2009.
1040EZ.
Married filing jointly. Use this filing status if any of the
Your taxable income (line 6 of Form 1040EZ) is less
following apply.
than $100,000.
You were married at the end of 2009, even if you did not
You had only wages, salaries, tips, taxable scholarship
live with your spouse at the end of 2009.
or fellowship grants, unemployment compensation, or
Your spouse died in 2009 and you did not remarry in
Alaska Permanent Fund dividends, and your taxable
2009.
interest was not over $1,500.
You were married at the end of 2009, and your spouse
If you earned tips, they are included in boxes 5 and 7
died in 2010 before filing a 2009 return.
of your Form W-2.
For federal tax purposes, a marriage means only a legal union
You did not receive any advance earned income credit
between a man and a woman as husband and wife. A husband
payments.
and wife filing jointly report their combined income and de-
Instructions for Form 1040EZ
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