Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service- 2006 Page 11

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topic 501 (see page 6). But if someone can claim you (or your
Married Filing Jointly
spouse if married) as a dependent, your standard deduction is the
You can use this filing status if any of the following apply.
amount entered on line E of the worksheet on page 2 of Form
You were married at the end of 2006, even if you did not live
1040EZ.
with your spouse at the end of 2006.
If you were a nonresident alien at any time in
Nonresident aliens.
Your spouse died in 2006 and you did not remarry in 2006.
2006, your filing status must be married filing jointly to use Form
You were married at the end of 2006, and your spouse died in
1040EZ. If your filing status is not married filing jointly, you may
2007 before filing a 2006 return.
have to use Form 1040NR or 1040NR-EZ. Specific rules apply to
determine if you were a nonresident or resident alien. See Pub. 519
for details, including the rules for students and scholars who are
For federal tax purposes, a marriage means only a legal union
aliens.
between a man and a woman as husband and wife. A husband and
wife can file a joint return even if only one had income or if they did
not live together all year. However, both persons must sign the re-
Single
turn. Once you file a joint return, you cannot choose to file separate
You can use this filing status if any of the following was true on
returns for that year after the due date of the return.
December 31, 2006.
You were never married.
Joint and several tax liability.
If you file a joint return, both you
You were legally separated, according to your state law, under
and your spouse are generally responsible for the tax and any inter-
a decree of divorce or separate maintenance.
est or penalties due on the return. This means that if one spouse
You were widowed before January 1, 2006, and did not re-
does not pay the tax due, the other may have to. However, see Inno-
marry in 2006.
cent spouse relief on page 21.
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.
Foreign Address
Name and Address
Print the information in the following order: City, province or state,
Use the Peel-Off Label
and country. Follow the country’s practice for entering the postal
Using your peel-off name and address label on the back of this
code. Do not abbreviate the country name.
booklet will speed the processing of your return. It also prevents
common errors that can delay refunds or result in unnecessary
notices. Put the label on your return after you have finished it. Cross
out any incorrect information and print the correct information. Add
Social Security Number (SSN)
any missing items, such as your apartment number.
An incorrect or missing SSN can increase your tax or reduce your
refund. To apply for an SSN, fill in Form SS-5 and return it to the
Address Change
Social Security Administration (SSA). You can get Form SS-5
online at , from your local SSA office, or
If the address on your peel-off label is not your current address,
by calling the SSA at 1-800-772-1213. It usually takes about 2
cross out your old address and print your new address. If you plan to
weeks to get an SSN once the SSA has all the evidence and infor-
move after filing your return, use Form 8822 to notify the IRS of
mation it needs.
your new address.
Check that your SSN on your Forms W-2 and 1099 agrees with
your social security card. If not, see page 21 for more details.
Name Change
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you changed your name because of marriage, divorce, etc., be
If you are a nonresident or resident alien and you do not have and
sure to report the change to your local Social Security Administra-
are not eligible to get an SSN, you must apply for an ITIN. For
tion office before you file your return. This prevents delays in
details on how to do so, see Form W-7 and its instructions. It
processing your return and issuing refunds. It also safeguards your
usually takes about 4-6 weeks to get an ITIN.
future social security benefits. If you received a peel-off label, cross
If you already have an ITIN, enter it wherever your SSN is
out your former name and print your new name.
requested on your tax return.
An ITIN is for tax use only. It does not entitle you to
What if You Do Not Have a Label?
!
social security benefits or change your employment or
immigration status under U.S. law.
Print the information in the spaces provided.
CAUTION
If you filed a joint return for 2005 and you are filing a
Nonresident alien spouse.
If your spouse is a nonresident alien, he
joint return for 2006 with the same spouse, be sure to
TIP
or she must have either an SSN or an ITIN.
enter your names and SSNs in the same order as on your
2005 return.
Presidential Election Campaign
P.O. Box
Fund
Enter your P.O. box number only if your post office does not deliver
mail to your home.
This fund helps pay for Presidential election campaigns. The fund
reduces candidates’ dependence on large contributions from indi-
viduals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
check the box. If you are filing a joint return, your spouse may also
- 11 -
Need more information or forms? See page 5.

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