Instructions For 1040 Ez Form - Internal Revenue Service - 2005 Page 11
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37•
If you do not meet all of the requirements, you must use Form
You were never married.
1040A or 1040. Use TeleTax topic 352 (see page 6) to find out
•
You were legally separated, according to your state law, under
which form to use.
a decree of divorce or separate maintenance.
•
Even if you can use Form 1040EZ, it may benefit you to use
You were widowed before January 1, 2005, and did not re-
Form 1040A or 1040 instead. For example, you can claim the head
marry in 2005.
of household filing status (which usually results in a lower tax than
single) only on Form 1040A or 1040. Use TeleTax topic 353 (see
Married Filing Jointly
page 6). Also, you can itemize deductions only on Form 1040. It
You can use this filing status if any of the following apply.
would benefit you to itemize deductions if they total more than your
•
You were married at the end of 2005, even if you did not live
standard deduction, which is $5,000 for most single people and
with your spouse at the end of 2005.
$10,000 for most married people filing a joint return. Use TeleTax
•
topic 501 (see page 6). But if someone can claim you (or your
Your spouse died in 2005 and you did not remarry in 2005.
•
spouse if married) as a dependent, your standard deduction is the
You were married at the end of 2005, and your spouse died in
amount entered on line D of the worksheet on page 2 of Form
2006 before filing a 2005 return.
1040EZ.
For federal tax purposes, a marriage means only a legal union
If you were a nonresident alien at any time in
Nonresident aliens.
between a man and a woman as husband and wife. A husband and
2005, your filing status must be married filing jointly to use Form
wife can file a joint return even if only one had income or if they did
1040EZ. If your filing status is not married filing jointly, you may
not live together all year. However, both persons must sign the re-
have to use Form 1040NR or 1040NR-EZ. Specific rules apply to
turn. Once you file a joint return, you cannot choose to file separate
determine if you were a nonresident or resident alien. See Pub. 519
returns for that year after the due date of the return.
for details, including the rules for students and scholars who are
aliens.
If you file a joint return, both you
Joint and several tax liability.
and your spouse are generally responsible for the tax and any inter-
Single
est or penalties due on the return. This means that if one spouse
does not pay the tax due, the other may have to. However, see Inno-
You can use this filing status if any of the following was true on
December 31, 2005.
cent spouse relief on page 20.
IRS e-file takes the guesswork out of preparing your return. You may also be
Line Instructions for
eligible to use free online commercial tax preparation software to file your
Form 1040EZ
federal income tax return. Visit for details.
P.O. Box
Name and Address
Enter your P.O. box number only if your post office does not deliver
mail to your home.
Use the Peel-Off Label
Using your peel-off name and address label on the back of this
booklet will speed the processing of your return. It also prevents
Foreign Address
common errors that can delay refunds or result in unnecessary
Print the information in the following order: City, province or state,
notices. Put the label on your return after you have finished it. Cross
and country. Follow the country’s practice for entering the postal
out any incorrect information and print the correct information. Add
code. Do not abbreviate the country name.
any missing items, such as your apartment number.
Address Change
Social Security Number (SSN)
If the address on your peel-off label is not your current address,
An incorrect or missing SSN can increase your tax or reduce your
cross out your old address and print your new address. If you plan to
refund. To apply for an SSN, fill in Form SS-5 and return it to the
move after filing your return, use Form 8822 to notify the IRS of
Social Security Administration (SSA). You can get Form SS-5
your new address.
online at , from your local SSA office, or
by calling the SSA at 1-800-772-1213. It usually takes about 2
weeks to get an SSN.
Name Change
Check that your SSN on your Forms W-2 and 1099 agrees with
If you changed your name because of marriage, divorce, etc., be
your social security card. If not, see page 21 for more details.
sure to report the change to your local Social Security Administra-
IRS individual taxpayer identification numbers (ITINs) for aliens.
tion office before you file your return. This prevents delays in
If you are a nonresident or resident alien and you do not have and
processing your return and issuing refunds. It also safeguards your
are not eligible to get an SSN, you must apply for an ITIN. For
future social security benefits. If you received a peel-off label, cross
details on how to do so, see Form W-7 and its instructions. It
out your former name and print your new name.
usually takes about 4-6 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is
What if You Do Not Have a Label?
requested on your tax return.
Print the information in the spaces provided.
An ITIN is for tax use only. It does not entitle you to
!
social security benefits or change your employment or
immigration status under U.S. law.
If you filed a joint return for 2004 and you are filing a
CAUTION
joint return for 2005 with the same spouse, be sure to
TIP
enter your names and SSNs in the same order as on your
If your spouse is a nonresident alien, he
Nonresident alien spouse.
2004 return.
or she must have either an SSN or an ITIN.
- 11 -
Need more information or forms? See page 5.
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