Instructions For 1040ez - 2016 Page 5
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46Section 1—Before You Begin
Even if you can use Form 1040EZ, it may benefit you to use
Individual taxpayer identification number (ITIN) renewal. If
Form 1040A or 1040 instead. See
Should You Use Another
you were assigned an ITIN before January 1, 2013, or if you
Form
in Section 2, later.
have an ITIN that you haven't included on a tax return in the last
three consecutive years, you may need to renew it. For more in-
What's New
formation, see the Instructions for Form W-7.
Due date of return. File Form 1040EZ by April 18, 2017. The
Secure access. To combat identity fraud, the IRS has upgra-
due date is April 18, instead of April 15, because April 15 is a
ded its identity verification process for certain self-help tools on
Saturday and April 17 is the Emancipation Day holiday in the
IRS.gov. To find out what types of information new users will
District of Columbia (which changes your filing deadline even if
need, go to IRS.gov/secureaccess.
you do not live in the District of Columbia).
Olympic and Paralympic medals and USOC prize money. If
Earned income credit (EIC). You may be able to take the EIC
you were awarded a medal or received United States Olympic
if you earned less than $14,880 ($20,430 if married filing jointly).
Committee prize money on account of your participation in the
See
Lines 8a and 8b, Earned Income Credit (EIC)
in Section 3,
Olympic or Paralympic Games, you must use Form 1040. The
later.
value may be nontaxable.
Service at local IRS offices by appointment. Many issues
You May Benefit From Filing Form 1040A or
can be resolved conveniently on IRS.gov with no waiting. How-
ever, if you need help from an IRS Taxpayer Assistance Center
1040 in 2016
(TAC), you need to call to schedule an appointment. Go to
Due to the following tax law changes, you may benefit from filing
IRS.gov/taclocator
to find the location and telephone number of
Form 1040A or 1040, even if you normally file Form 1040EZ.
your local TAC.
See the instructions for Form 1040A or 1040, as applicable.
Delayed refund for returns claiming the earned income
credit (EIC). Due to changes in the law, the IRS can't issue re-
Earned income credit (EIC) if children lived with you. The
funds before February 15, 2017, for returns that claim the EIC.
maximum adjusted gross income (AGI) you can have and still
This applies to the entire refund, not just the portion associated
claim the EIC has increased. You may be able to claim the credit
with the EIC. Although the IRS will begin releasing refunds for re-
if your AGI is less than the amount below that applies to you. The
turns that claim this credit on February 15, because of the time it
maximum investment income you can have and still claim the
generally takes banking or financial systems to process depos-
credit is $3,400.
its, it is unlikely that your refund will arrive in your bank account
You may be able to claim a larger EIC using Form 1040A or
or on a debit card before the week of February 27 (assuming
1040 if:
your return has no processing issues and you elect direct depos-
Three or more children lived with you and you earned less
it). If you filed your return before February 15, you can check
than $47,955 ($53,505 if married filing jointly),
Where’s My Refund? on IRS.gov (IRS.gov/refunds) a few days
Two children lived with you and you earned less than
after February 15 for your projected deposit date. Where’s My
$44,648 ($50,198 if married filing jointly), or
Refund? and the IRS2Go phone app remain the best ways to
One child lived with you and you earned less than $39,296
check the status of any refund.
($44,846 if married filing jointly).
Delivery services. Eight delivery services have been added to
Death of a Taxpayer
the list of designated private delivery services. For the complete
list, see
Private delivery services
in Section 4, later.
If a taxpayer died before filing a return for 2016, the taxpayer's
Cash payment option. There is a new option for taxpayers
spouse or personal representative may have to file and sign a re-
whose only option is to pay their taxes in cash. For details, see
turn for that taxpayer. A personal representative can be an exec-
Pay with Cash
under Amount You Owe in Section 3, later.
utor, administrator, or anyone who is in charge of the deceased
taxpayer's property. If the deceased taxpayer did not have to file
Get Transcript Online. The Get Transcript Online tool on
a return but had tax withheld, a return must be filed to get a re-
IRS.gov is available again to get a copy of your tax transcripts
fund. The person who files the return must enter “Deceased,” the
and similar documents. To guard against fraud, you will now
deceased taxpayer's name, and the date of death across the top
need to go through a two-step authentication process in order to
of the return. If this information is not provided, it may delay the
use the online tool. For more information, go to
IRS.gov/
processing of the return.
transcript.
Electronic Filing PIN. Electronic Filing PIN, an IRS-generated
You can file a joint return even if your spouse died in 2016 as
PIN used to verify your signature on your self-prepared, electron-
long as you did not remarry in 2016. You can also file a joint re-
ic tax return, is no longer available. To validate your signature,
turn even if your spouse died in 2017 before filing a return for
you must use your prior-year adjusted gross income or pri-
2016. A joint return should show your spouse's 2016 income be-
or-year self-select PIN. See
Electronic return signatures
under
fore death and your income for all of 2016. Enter “Filing as sur-
Signing Your Return in Section 3, later.
-5-
Instructions for Form 1040EZ
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