Instructions For 1040 Ez Form - Internal Revenue Service - 2005 Page 9

will charge you interest on the penalty from the due date of the

In addition to any other penalties, the law imposes a penalty of

return (including extensions). If your return is more than 60 days

$500 for filing a frivolous return. A frivolous return is one that does

late, the minimum penalty will be $100 or the amount of any tax

not contain information needed to figure the correct tax or shows a

you owe, whichever is smaller.

substantially incorrect tax, because you take a frivolous position or

desire to delay or interfere with the tax laws. This includes altering

or striking out the preprinted language above the space where you

If you pay your taxes late, the penalty is usually

⁄

of 1% of the

sign.

unpaid amount for each month or part of a month the tax is not paid.

The penalty can be as much as 25% of the unpaid amount. It applies

to any unpaid tax on the return.

Where Do You File?

See the back cover.

Are There Other Penalties?

You can use certain private delivery

Private delivery services.

Yes. Other penalties can be imposed for negligence, substantial un-

services designated by the IRS to meet the “timely mailing as

derstatement of tax, reportable transaction understatements, and

timely filing/paying” rule for tax returns and payments. These pri-

fraud. We will charge you interest on these penalties from the due

vate delivery services include only the following.

date of the return (including extensions). Criminal penalties may be

imposed for willful failure to file, tax evasion, or making a false

statement. See Pub. 17 for details.

Chart A—For Most People

IF your filing status is . . .

THEN file a return if your gross income* was at least . . .

Single

$ 8,200

Married filing jointly**

$16,400

*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 (even if you can exclude part or all of it).

**If you did not live with your spouse at the end of 2005 (or on the date your spouse died) and your gross income was at least $3,200, 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 see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages,

tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

TIP

To find out if your parent (or someone else) can claim you as a dependent, use TeleTax topic 354 (see page 6).

You must file a return if any of the following apply.

•

Your unearned income was over $800.

•

Your earned income was over $5,000.

•