Instructions For Form 1040ez - 2008 Page 5
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41filed to get a refund. The person who files the return must
the tax return to claim the refund. If you are a court-appointed
enter “Deceased,” the deceased taxpayer’s name, and the date
representative, file the return and attach a copy of the certifi-
of death across the top of the return. If this information is not
cate that shows your appointment. All other filers requesting
provided, the processing of the return may be delayed.
the deceased taxpayer’s refund must file the return and attach
Form 1310.
If your spouse died in 2008 and you did not remarry in 2008,
or if your spouse died in 2009 before filing a return for 2008,
you can file a joint return. A joint return should show your
For more details, use TeleTax topic 356 (see page 27) or see
spouse’s 2008 income before death and your income for all of
Pub. 559.
2008. Enter “Filing as surviving spouse” in the area where you
sign the return. If someone else is the personal representative,
he or she also must sign.
Parent of a Kidnapped Child
The surviving spouse or personal representative should
The parent of a child who is presumed by law enforcement
promptly notify all payers of income, including financial institu-
authorities to have been kidnapped by someone who is not a
tions, of the taxpayer’s death. This will ensure the proper
family member may be able to take the child into account in
reporting of income earned by the taxpayer’s estate or heirs. A
determining his or her eligibility for the head of household or
deceased taxpayer’s social security number should not be used
qualifying widow(er) filing status, deduction for dependents,
for tax years after the year of death, except for estate tax
child tax credit, and the earned income credit (EIC). But you
return purposes.
have to file Form 1040 or Form 1040A to take the child into
Claiming a refund for a deceased taxpayer. If you are
account to claim these benefits. For details, see Pub. 501 (Pub.
filing a joint return as a surviving spouse, you only need to file
596 for the EIC).
Section 2—Filing Requirements
The following rules apply to all U.S. citizens, regardless of
Specific rules apply to determine if you are a resident
!
where they live, and resident aliens.
alien, nonresident alien, or dual-status alien. Most non-
resident aliens and dual-status aliens have different
CAUTION
Do You Have To File?
filing requirements and may have to file Form 1040NR
or Form 1040NR-EZ. Pub. 519 discusses these requirements and
Were you (or your spouse if filing a joint return) age 65 or
other information to help aliens comply with U.S. tax law, including
older at the end of 2008? If you were born on January 1, 1944,
tax treaty benefits, and special rules for students and scholars.
you are considered to be age 65 at the end of 2008.
When Should You File?
Yes. Use Pub. 501, Exemptions, Standard Deduction,
File Form 1040EZ by April 15, 2009. If you file after this date,
and Filing Information, to find out if you must file a
you may have to pay interest and penalties. See What if You
return. If you do, you must use Form 1040A or 1040.
Cannot File on Time? on page 22 for information on how to get
No. Use the Filing Requirement Charts beginning on
more time to file. There is also information about interest and
page 6 to see if you must file a return.
penalties.
If you were serving in, or in support of, the U.S. Armed Forces
Even if you otherwise do not have to file a return, you
in a designated combat zone, qualified hazardous duty area, or
should file one to get a refund of any federal income tax
TIP
a contingency operation, you can file later. See Pub. 3 for
withheld. You also should file if you are eligible for the
details.
earned income credit or recovery rebate credit.
Checklist for Using Form 1040EZ
Have you tried IRS e-file? It’s the fastest way to
You can use Form 1040EZ if all the items in this checklist
get your refund and it’s free if you are eligible.
apply.
Visit for details.
Your filing status is single or married filing jointly (see
Special rule for certain children under age 19 or
page 6). If you were a nonresident alien at any time in
full-time students. If certain conditions apply, you can elect
2008, see Nonresident aliens on page 6.
to include on your return the income of a child who was under
age 19 at the end of 2008 or was a full-time student under age
You do not claim any dependents.
24 at the end of 2008. But you must use Form 1040 and Form
You do not claim any adjustments to income. Use
8814 to do so. If you make this election, your child does not
TeleTax topics 451-453 and 455-458 (see page 27).
have to file a return. For details, use TeleTax topic 553 (see
page 27) or see Form 8814.
You can claim only the earned income credit and the
recovery rebate credit. Use TeleTax topics 601-602,
A child born on January 1, 1990, is considered to be age 19 at
607-608, and 610-611 (see page 27).
the end of 2008. Similarly, a child born on January 1, 1985, is
You (and your spouse if filing a joint return) were
considered to be age 24 at the end of 2008. Do not use Form
8814 for such a child.
under age 65 and not blind at the end of 2008. If you
were born on January 1, 1944, you are considered to
Resident aliens. These rules also apply if you were a resi-
be age 65 at the end of 2008 and cannot use Form
dent alien. Also, you may qualify for certain tax treaty benefits.
1040EZ.
See Pub. 519 for details.
Your taxable income (line 6 of Form 1040EZ) is less
Nonresident aliens and dual-status aliens. These rules
than $100,000.
also apply if you were a nonresident alien or a dual-status alien
You had only wages, salaries, tips, taxable scholarship
and both of the following apply.
or fellowship grants, unemployment compensation, or
•
You were married to a U.S. citizen or resident alien at the
Alaska Permanent Fund dividends, and your taxable
end of 2008.
interest was not over $1,500.
•
You elected to be taxed as a resident alien.
You did not receive any advance earned income credit
See Pub. 519 for details.
payments.
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