Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 6
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40Specific rules apply to determine if you were a nonresident or
When Should You File?
resident alien. See Pub. 519 for details, including the rules for
File Form 1040EZ by April 18, 2011. (The due date is April 18,
students and scholars who are aliens.
instead of April 15, because of the Emancipation Day holiday
in the District of Columbia— even if you do not live in the
District of Columbia.) If you file after this date, you may have
Should You Use Another Form?
to pay interest and penalties. See What if You Cannot File on
Even if you can use Form 1040EZ, it may benefit you to use
Time? on page 21 for information on how to get more time to
Form 1040A or 1040 instead. For example, you can claim the
file. There is also information about interest and penalties.
head of household filing status (which usually results in a
If you were serving in, or in support of, the U.S. Armed Forces
lower tax than single) only on Form 1040A or 1040. You can
in a designated combat zone or a contingency operation, you
claim the retirement savings contributions credit (saver’s
can file later. See Pub. 3 for details.
credit) only on Form 1040A or 1040. Use TeleTax topic 610 (see
page 26).
If you purchased a new vehicle after February 16, 2009, you
Checklist for Using Form 1040EZ
may qualify for an increased standard deduction only if you file
You can use Form 1040EZ if all the items in this checklist
Form 1040A or 1040. Similarly, if you suffered personal casualty
apply.
losses from certain federally declared disasters, you may qual-
ify for the increased standard deduction if you file Form 1040.
Use TeleTax topic 551 (see page 26) or the Instructions for
Your filing status is single or married filing jointly. If
Schedule L (Form 1040A or 1040).
you were a nonresident alien at any time in 2010, see
Nonresident aliens below.
Itemized deductions.
You can itemize deductions only on
Form 1040. You would benefit by itemizing if your itemized
You do not claim any dependents.
deductions total more than your standard deduction: $5,700
You do not claim any adjustments to income. Use
for most single people; $11,400 for most married people filing
TeleTax topics 451-453 and 455-458 (see page 26).
a joint return. Use TeleTax topic 501 (see page 26). But if
You claim only the earned income credit and the
someone can claim you (or your spouse if married) as a depen-
making work pay credit. Use TeleTax topics 601-602,
dent, your standard deduction is the amount on line E of the
Worksheet for Line 5 on the back of Form 1040EZ.
607-608, and 610-612 (see page 26).
You (and your spouse if filing a joint return) were
under age 65 and not blind at the end of 2010. If you
What Filing Status Can You Use?
were born on January 1, 1946, you are considered to
be age 65 at the end of 2010 and cannot use Form
Single.
Use this filing status if any of the following was true
1040EZ.
on December 31, 2010.
•
Your taxable income (line 6 of Form 1040EZ) is less
You never were married.
•
than $100,000.
You were legally separated, according to your state law,
under a decree of divorce or separate maintenance.
You had only wages, salaries, tips, taxable scholarship
•
You were widowed before January 1, 2010, and did not
or fellowship grants, unemployment compensation, or
remarry in 2010.
Alaska Permanent Fund dividends, and your taxable
interest was not over $1,500.
Married filing jointly.
Use this filing status if any of the
If you earned tips, they are included in boxes 5 and 7
following apply.
•
of your Form W-2.
You were married at the end of 2010, even if you did not
live with your spouse at the end of 2010.
You did not receive any advance earned income credit
•
Your spouse died in 2010 and you did not remarry in
payments.
2010.
You do not owe any household employment taxes on
•
You were married at the end of 2010, and your spouse
wages you paid to a household employee. To find out
died in 2011 before filing a 2010 return.
who owes these taxes, use TeleTax topic 756 (see page
For federal tax purposes, a marriage means only a legal union
26).
between a man and a woman as husband and wife. A husband
You are not a debtor in a chapter 11 bankruptcy case
and wife filing jointly report their combined income and de-
filed after October 16, 2005.
duct their combined allowable expenses on one return. A
You do not figure your standard deduction using
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
Schedule L.
persons must sign the return. Once you file a joint return, you
If you do not meet all of the requirements, you must use Form
cannot choose to file separate returns for that year after the
due date of the return.
1040A or 1040. Use TeleTax topic 352 (see page 26) to find out
which form to use.
Joint and several tax liability.
If you file a joint return, both
Nonresident aliens.
If you were a nonresident alien at any
you and your spouse are generally responsible for the tax and
time in 2010, your filing status must be married filing jointly to
any interest or penalties due on the return. This means that if
use Form 1040EZ. If your filing status is not married filing
one spouse does not pay the tax due, the other may have to.
jointly, you may have to use Form 1040NR or 1040NR-EZ.
However, see Innocent spouse relief on page 22.
Instructions for Form 1040EZ
- 6 -
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