Instructions For 1040ez - 2016 Page 8

ADVERTISEMENT

If you want to file separately, you can't use Form 1040EZ; in-
stead, you must use Form 1040A or 1040. See
Innocent spouse
relief
in Section 5, later, for information about relief from liability
for tax on a joint return.
Filing Requirement Charts
Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See
Checklist for Using Form
1040EZ, earlier.
TIP
Chart A—For Most People
IF your filing status is . . .
AND your gross income* was at least . . .
THEN . . .
Single
$10,350
File a return
Married filing jointly**
$20,700
File a return
*Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United
States or from the sale of your main home (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2016 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return.
Chart B—For Children and Other Dependents
If your parent (or someone else) can claim you as a dependent, use this chart.
TIP
To find out if your parent (or someone else) can claim you as a
dependent, see Pub. 501.
File a return if any of the following apply.
Your unearned income
was over $1,050.
1
Your earned income
was over $6,300.
2
Your gross income
was more than the larger of—
3
• $1,050, or
• Your earned income (up to $5,950) plus $350.
Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions,
1
annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
2
3
Gross income is the total of your unearned and earned income.
Chart C—Other Situations When You Must File
You must file a return using Form 1040A or 1040 if any of the following apply for 2016.
You owe tax from the recapture of an education credit (see Form 8863).
You claim a credit for excess social security or tier 1 RRTA tax withheld.
You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You claim a premium tax credit (see Form 8962).
Advance payments of the premium tax credit were made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the
personal exemption. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
You must file a return using Form 1040 if any of the following apply for 2016.
You owe any special taxes, such as social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance,
or additional tax on a health savings account.
You had net earnings from self-employment of at least $400.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
You owe any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see Form 5405).
You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only
because you owe this tax, you can file Form 5329 by itself.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.
You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
You received a Form W-2 that incorrectly includes in box 1 amounts that are payments under a Medicaid waiver program, and you cannot get a corrected W-2,
or you received a Form 1099-MISC that incorrectly reported these payments to the IRS.
You were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games.
-8-
Instructions for Form 1040EZ

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial