Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - Internal Revenue Service - 2007 Page 6
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36position or desire to delay or interfere with the tax laws. This in-
If you do not meet all of the requirements, you must use Form
cludes altering or striking out the preprinted language above the
1040A or 1040. Use TeleTax topic 352 (see page 30) to find out
space where you sign. For a list of positions identified as frivolous,
which form to use.
see Notice 2007-30, 2007-14 I.R.B. 883, available at
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 claim the retirement
Where Do You File?
savings contributions credit (saver’s credit) only on Form 1040A or
1040. Use TeleTax topic 610 (see page 30). Also, you can itemize
See the back cover.
deductions only on Form 1040. It would benefit you to itemize de-
Private delivery services.
You can use certain private delivery
ductions if they total more than your standard deduction, which is
services designated by the IRS to meet the “timely mailing as
$5,350 for most single people and $10,700 for most married people
timely filing/paying” rule for tax returns and payments. These pri-
filing a joint return. Use TeleTax topic 501 (see page 30). But if
vate delivery services include only the following.
someone can claim you (or your spouse if married) as a dependent,
•
DHL Express (DHL): DHL Same Day Service, DHL Next
your standard deduction is the amount entered on line E of the
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm,
worksheet on page 2 of Form 1040EZ.
and DHL 2nd Day Service.
•
Nonresident aliens.
If you were a nonresident alien at any time in
Federal Express (FedEx): FedEx Priority Overnight, FedEx
2007, your filing status must be married filing jointly to use Form
Standard Overnight, FedEx 2Day, FedEx International Priority, and
1040EZ. If your filing status is not married filing jointly, you may
FedEx International First.
have to use Form 1040NR or 1040NR-EZ. Specific rules apply to
•
United Parcel Service (UPS): UPS Next Day Air, UPS Next
determine if you were a nonresident or resident alien. See Pub. 519
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
for details, including the rules for students and scholars who are
Worldwide Express Plus, and UPS Worldwide Express.
aliens.
The private delivery service can tell you how to get written proof
of the mailing date.
Single
You can use this filing status if any of the following was true on
Who Can Use Form 1040EZ?
December 31, 2007.
•
You can use Form 1040EZ if all of the following apply.
You were never married.
•
•
Your filing status is single or married filing jointly (see be-
You were legally separated, according to your state law, under
low). If you were a nonresident alien at any time in 2007, see Non-
a decree of divorce or separate maintenance.
resident aliens below.
•
You were widowed before January 1, 2007, and did not re-
•
You do not claim any dependents.
marry in 2007.
•
You do not claim any adjustments to income. Use TeleTax
Married Filing Jointly
topics 451 – 453 and 455 – 458 (see page 30).
•
You can use this filing status if any of the following apply.
The only tax credit you can claim is the earned income credit.
•
Use TeleTax topics 601 – 602, 607 – 608, and 610 (see page 30).
You were married at the end of 2007, even if you did not live
•
with your spouse at the end of 2007.
You (and your spouse if filing a joint return) were under age
•
65 and not blind at the end of 2007. If you were born on January 1,
Your spouse died in 2007 and you did not remarry in 2007.
•
1943, you are considered to be age 65 at the end of 2007 and cannot
You were married at the end of 2007, and your spouse died in
use Form 1040EZ.
2008 before filing a 2007 return.
•
Your taxable income (line 6 of Form 1040EZ) is less than
For federal tax purposes, a marriage means only a legal union
$100,000.
between a man and a woman as husband and wife. A husband and
•
You had only wages, salaries, tips, taxable scholarship or fel-
wife filing jointly report their combined income and deduct their
lowship grants, unemployment compensation, or Alaska Permanent
combined allowable expenses on one return. A husband and wife
Fund dividends, and your taxable interest was not over $1,500.
can file a joint return even if only one had income or if they did not
•
You did not receive any advance earned income credit pay-
live together all year. However, both persons must sign the return.
ments.
Once you file a joint return, you cannot choose to file separate re-
•
turns for that year after the due date of the return.
You do not owe any household employment taxes on wages
you paid to a household employee. To find out who owes these
If you file a joint return, both you
Joint and several tax liability.
taxes, use TeleTax topic 756 (see page 30).
and your spouse are generally responsible for the tax and any inter-
•
You are not a debtor in a chapter 11 bankruptcy case filed after
est or penalties due on the return. This means that if one spouse
October 16, 2005.
does not pay the tax due, the other may have to. However, see Inno-
•
You do not owe any alternative minimum tax.
cent spouse relief on page 27.
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