Instructions For Form 1040ez - 2008 Page 6
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41dent, your standard deduction is the amount on line E of the
You do not owe any household employment taxes on
worksheet on page 2 of Form 1040EZ.
wages you paid to a household employee. To find out
who owes these taxes, use TeleTax topic 756 (see page
What Filing Status Can You Use?
27).
Single. Use this filing status if any of the following was true
You are not a debtor in a chapter 11 bankruptcy case
on December 31, 2008.
filed after October 16, 2005.
•
You never were married.
You are not claiming the additional standard
•
You were legally separated, according to your state law,
deduction for real estate taxes or disaster losses.
under a decree of divorce or separate maintenance.
•
You were widowed before January 1, 2008, and did not
If you do not meet all of the requirements, you must use Form
remarry in 2008.
1040A or 1040. Use TeleTax topic 352 (see page 27) to find out
which form to use.
Married filing jointly. Use this filing status if any of the
following apply.
Nonresident aliens. If you were a nonresident alien at any
•
time in 2008, your filing status must be married filing jointly to
You were married at the end of 2008, even if you did not
live with your spouse at the end of 2008.
use Form 1040EZ. If your filing status is not married filing
•
jointly, you may have to use Form 1040NR or 1040NR-EZ.
Your spouse died in 2008 and you did not remarry in
Specific rules apply to determine if you were a nonresident or
2008.
resident alien. See Pub. 519 for details, including the rules for
•
You were married at the end of 2008, and your spouse
students and scholars who are aliens.
died in 2009 before filing a 2008 return.
Should You Use Another Form?
For federal tax purposes, a marriage means only a legal union
between a man and a woman as husband and wife. A husband
Even if you can use Form 1040EZ, it may benefit you to use
and wife filing jointly report their combined income and de-
Form 1040A or 1040 instead. For example, you can claim the
duct their combined allowable expenses on one return. A
head of household filing status (which usually results in a
husband and wife can file a joint return even if only one had
lower tax than single) only on Form 1040A or 1040. You can
income or if they did not live together all year. However, both
claim the retirement savings contributions credit (saver’s
persons must sign the return. Once you file a joint return, you
credit) only on Form 1040A or 1040. Use TeleTax topic 610 (see
cannot choose to file separate returns for that year after the
page 27).
due date of the return.
Itemized deductions. You can itemize deductions only on
Joint and several tax liability. If you file a joint return, both
Form 1040. You would benefit by itemizing if your itemized
deductions total more than your standard deduction: $5,450
you and your spouse are generally responsible for the tax and
for most single people; $10,900 for most married people filing
any interest or penalties due on the return. This means that if
a joint return. Use TeleTax topic 501 (see page 27). But if
one spouse does not pay the tax due, the other may have to.
someone can claim you (or your spouse if married) as a depen-
However, see Innocent spouse relief on page 23.
Chart A and B users— if you have to file a return, you may be able to file
Filing Requirement Charts
TIP
Form 1040EZ. See Checklist for Using Form 1040EZ beginning on page 5.
Chart A— For Most People
IF your filing status is . . .
AND your gross income* was at least . . .
THEN . . .
Single
$ 8,950
File a return
Married filing jointly**
$17,900
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 (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2008 (or on the date your spouse died) and your gross income was at least $3,500, 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.
To find out if your parent (or
TIP
someone else) can claim you as a
dependent, see Pub. 501.
•
1
File a return if any of the following apply.
Your unearned income
was over $900.
•
2
Your earned income
was over $5,450.
•
3
Your gross income
was more than the larger of—
•
$900, or
•
Your earned income (up to $5,150) plus $300.
1
Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable
social security benefits, pensions, annuities, and distributions of unearned income from a trust.
2
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
3
Gross income is the total of your unearned and earned income.
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