Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 7
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40duct their combined allowable expenses on one return. A
Joint and several tax liability. If you file a joint return, both
husband and wife can file a joint return even if only one had
you and your spouse are generally responsible for the tax and
income or if they did not live together all year. However, both
any interest or penalties due on the return. This means that if
persons must sign the return. Once you file a joint return, you
one spouse does not pay the tax due, the other may have to.
cannot choose to file separate returns for that year after the
However, see Innocent spouse relief on page 22.
due date of the return.
Chart A and B users— if you have to file a return, you may be able to file
Filing Requirement Charts
TIP
Form 1040EZ. See Checklist for Using Form 1040EZ on page 6.
Chart A— For Most People
IF your filing status is . . .
AND your gross income* was at least . . .
THEN . . .
Single
$ 9,350
File a return
Married filing jointly**
$18,700
File a return
*Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from
sources outside the United States or from the sale of your main home (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return.
Chart B— For Children and Other Dependents
If your parent (or someone else) can claim you as a dependent, use this chart.
To find out if your parent (or
TIP
someone else) can claim you as a
dependent, see Pub. 501.
•
1
File a return if any of the following apply.
Your unearned income
was over $950.
•
2
Your earned income
was over $5,700.
•
3
Your gross income
was more than the larger of—
•
$950, or
•
Your earned income (up to $5,400) plus $300.
1
Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable
social security benefits, pensions, annuities, and distributions of unearned income from a trust.
2
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
3
Gross income is the total of your unearned and earned income.
Chart C— Other Situations When You Must File
You must file a return using Form 1040A or 1040 if any of the following apply for 2009.
•
You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your
Form W-2.
•
You claim the additional standard deduction for real estate taxes or new motor vehicle taxes.
•
You owe tax from the recapture of an education credit (see Form 8863).
•
You claim a credit for excess social security and tier 1 RRTA tax withheld.
•
You claim a credit for the retirement savings contributions credit (saver’s credit) (see Form 8880).
You must file a return using Form 1040 if any of the following apply for 2009.
•
You claim the additional standard deduction for net disaster losses.
•
You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received
from an employer who did not withhold these taxes.
•
You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.
•
You had net earnings from self-employment of at least $400.
•
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security
and Medicare taxes.
•
You owe tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a
return only because you owe this tax, you can file Form 5329 by itself.
- 7 -
Instructions for Form 1040EZ
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