Instructions For 1040ez - 2016 Page 6
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46viving spouse” in the area where you sign the return. If someone
Foreign Financial Assets
else is the personal representative, he or she also must sign.
If you had foreign financial assets in 2016, you may have to file
The surviving spouse or personal representative should
Form 8938 with your return. If you have to file Form 8938, you
promptly notify all payers of income, including financial institu-
must use Form 1040. You cannot use Form 1040EZ. For more
tions, of the taxpayer's death. This will ensure the proper report-
information about foreign financial assets and the requirements
ing of income earned by the taxpayer's estate or heirs. A de-
for filing Form 8938, see the Instructions for Form 8938.
ceased taxpayer's social security number should not be used for
Parent of a Kidnapped Child
tax years after the year of death, except for estate tax return pur-
poses.
If your child is presumed by law enforcement authorities to have
Claiming a refund for a deceased taxpayer. If you are filing a
been kidnapped by someone who is not a family member, you
joint return as a surviving spouse, you only need to file the tax
may be able to take the child into account in determining your el-
return to claim the refund. If you are a court-appointed represen-
igibility for the head of household or qualifying widow(er) filing
tative, file the return and include a copy of the certificate that
status, the dependency exemption, the child tax credit, and the
shows your appointment. All other filers requesting the de-
earned income credit (EIC). But you have to file Form 1040A or
ceased taxpayer's refund must file the return and attach Form
1040 to claim these benefits. For details, see Pub. 501 (Pub. 596
1310.
for the EIC).
For more details, see Tax Topic 356 at
IRS.gov/taxtopics
or
see Pub. 559.
Section 2—Filing
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Requirements
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Do You Have To File?
Resident aliens. These rules also apply if you were a resident
alien. Also, you may qualify for certain tax treaty benefits. See
Were you (or your spouse if filing a joint return) age 65 or older at
Pub. 519 for details.
the end of 2016? If you were born on January 1, 1952, you are
Nonresident aliens and dual-status aliens. These rules also
considered to be age 65 at the end of 2016.
apply if you were a nonresident alien or a dual-status alien and
both of the following apply.
Yes. Use Pub. 501 to see if you must file a return. If so, use Form
You were married to a U.S. citizen or resident alien at the
1040A or 1040.
No. Use the Filing Requirement Charts, later in this Section 2, to see
end of 2016.
if you must file a return. See the Tip next if you have earned income.
You elected to be taxed as a resident alien.
See Pub. 519 for details.
Even if you do not have to file a return, you should file
Specific rules apply to determine if you are a resident
one to get a refund of any federal income tax withheld.
alien, nonresident alien, or dual-status alien. Most non-
TIP
!
You also should file if you are eligible for the earned in-
resident aliens and dual-status aliens have different fil-
CAUTION
come credit.
ing requirements and may have to file Form 1040NR or
1040NR-EZ. Pub. 519 discusses these requirements and other
Death of taxpayer in 2016. If you are preparing a return for
information to help aliens comply with U.S. tax law.
someone who died in 2016, use the Filing Requirement Charts,
later in this section, only if the person died at least 2 days before
his or her 65th birthday. Otherwise, use Pub. 501 to see if you
When Should You File?
must file a return.
File Form 1040EZ by April 18, 2017. (The due date is April 18,
Exception for certain children under age 19 or full-time stu-
instead of April 15, because April 15 is a Saturday and April 17 is
dents. If certain conditions apply, you can elect to include on
the Emancipation Day holiday in the District of Columbia, which
your return the income of a child who was under age 19 at the
changes your filing deadline even if you do not live in the District
end of 2016 or was a full-time student under age 24 at the end of
of Columbia.) If you file after this date, you may have to pay in-
2016. To do so, use Forms 1040 and 8814. If you make this
terest and penalties. See
What if You Cannot File on Time?
in
election, your child doesn't have to file a return. For details, see
Section 4, later, for information on how to get more time to file.
Tax Topic 553 at
IRS.gov/taxtopics
or see Form 8814.
There is also information about interest and penalties.
A child born on January 1, 1998, is considered to be age 19
If you were serving in, or in support of, the U.S. Armed Forces
at the end of 2016. For a full-time student, a child born on Janu-
in a designated combat zone or contingency operation, you may
ary 1, 1993, is considered to be age 24 at the end of 2016. Do
be able to file later. See Pub. 3 for details.
not use Form 8814 for such a child.
-6-
Instructions for Form 1040EZ
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