Instructions For 1040ez - 2016 Page 7

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If you e-file your return, there is no need to mail it. However, if
pendent you claim on Form 1040A or 1040 who enrolled in
you choose to mail it, filing instructions and addresses are at the
health insurance through the Health Insurance Marketplace. For
end of these instructions.
more information on the premium tax credit, see Pub. 974.
Tax benefits for education. If you paid higher education ex-
Checklist for Using Form 1040EZ
penses, you may be eligible for a tax credit or deduction. You
may be eligible to claim a credit (and receive a refund) even if
You can use Form 1040EZ if all of the items in the following
you owe no income tax. You must file Form 1040A or 1040 to
checklist apply.
claim these tax benefits. For more information on tax benefits for
education, see Pub. 970.
Your filing status is single or married filing jointly. If you were a
nonresident alien at any time in 2016, see Nonresident aliens below.
Itemized deductions. You can itemize deductions only on
Form 1040. You will benefit by itemizing if your itemized deduc-
You do not claim any dependents.
tions total more than your standard deduction. For 2016, the
You do not claim any adjustments to income. See the Tax Topics for
standard deduction is $6,300 for most single people and
Adjustments to Income at IRS.gov/taxtopics.
$12,600 for most married people filing a joint return. See Tax
If you claim a tax credit, you claim only the earned income credit. See
the Tax Topics for Tax Credits at IRS.gov/taxtopics.
Topic 501 at IRS.gov/taxtopics. But if someone can claim you (or
You (and your spouse if filing a joint return) were under age 65 and not
your spouse if married) as a dependent, your standard deduc-
blind at the end of 2016. If you were born on January 1, 1952, you are
tion is the amount on line E of the Worksheet for Line 5 on the
considered to be age 65 at the end of 2016 and cannot use Form
back of Form 1040EZ.
1040EZ.
Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
What Filing Status Can You Use?
You had only wages, salaries, tips, taxable scholarship or fellowship
grants, unemployment compensation, or Alaska Permanent Fund
Single. Use this filing status if any of the following was true on
dividends, and your taxable interest was not over $1,500.
December 31, 2016.
If you earned tips, they are included in boxes 5 and 7 of your Form
W-2.
You were never married.
You do not owe any household employment taxes on wages you paid
You were legally separated, according to your state law, un-
to a household employee. To find out who owes these taxes, see Tax
der a decree of divorce or separate maintenance. But if your
Topic 756 at IRS.gov/taxtopics.
divorce was not final (an interlocutory decree), you are con-
You are not a debtor in a chapter 11 bankruptcy case filed after
sidered married and cannot use the single filing status.
October 16, 2005.
You were widowed before January 1, 2016, and did not re-
Advance payments of the premium tax credit were not made for you,
your spouse, or any individual you enrolled in coverage for whom no
marry in 2016.
one else is claiming the personal exemption.
Married filing jointly. Use this filing status if any of the follow-
ing apply.
You were married at the end of 2016, even if you did not live
If you do not meet all of the requirements, you must use Form
with your spouse at the end of 2016.
1040A or 1040. See Tax Topic 352 at
IRS.gov/taxtopics
to find
Your spouse died in 2016, and you did not remarry in 2016.
out which form to use.
You were married at the end of 2016, and your spouse died
Nonresident aliens. If you were a nonresident alien at any time
in 2017 before filing a 2016 return.
in 2016, your filing status must be married filing jointly to use
If you and your spouse file jointly, report your combined in-
Form 1040EZ. If your filing status isn't married filing jointly, you
come and deduct your combined allowable expenses on one re-
may have to use Form 1040NR or 1040NR-EZ. Specific rules
turn. You can file a joint return even if only one of you had in-
apply to determine if you were a nonresident or resident alien.
come or if you did not live together all year. However, both of you
See Pub. 519 for details, including the rules for students and
must sign the return. Once you file a joint return, you cannot
scholars who are aliens.
choose to file separate returns for that year after the due date of
the return.
Should You Use Another Form?
For information about marital status, see Pub. 501.
Even if you can use Form 1040EZ, you may benefit from using
Joint and several tax liability. If you file a joint return, both
Form 1040A or 1040 instead. For example, you can file as head
you and your spouse are generally responsible for the tax and
of household (which usually results in a lower tax than filing as
interest or penalties due on the return. This means that if one
single) only on Form 1040A or 1040. You can claim the retire-
spouse doesn't pay the tax due, the other may have to. Or, if one
ment savings contributions credit (saver's credit) only on Form
spouse doesn't report the correct tax, both spouses may be re-
1040A or 1040. For more information on the retirement savings
sponsible for any additional taxes assessed by the IRS. You may
contributions credit, see Tax Topic 610 at IRS.gov/taxtopics.
want to file separately if:
You believe your spouse isn't reporting all of his or her in-
Premium tax credit. If you or your spouse, with whom you are
come, or
filing a joint return, enrolled in health insurance through the Mar-
You do not want to be responsible for any taxes due if your
ketplace you may be eligible for a premium tax credit. You must
spouse doesn't have enough tax withheld or doesn't pay
file Form 1040A or 1040 to claim the premium tax credit. You
enough estimated tax.
may also be eligible to claim the premium tax credit for any de-
-7-
Instructions for Form 1040EZ

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