Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 11

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If you were a nonresident alien at any time in
Nonresident aliens.
You were married as of December 31, 2004, even if you did
2004, your filing status must be married filing jointly to use Form
not live with your spouse at the end of 2004.
1040EZ. If your filing status is not married filing jointly, you may
Your spouse died in 2004 and you did not remarry in 2004.
have to use Form 1040NR or 1040NR-EZ. Specific rules apply to
You were married as of December 31, 2004, and your spouse
determine if you were a nonresident or resident alien. See Pub. 519
died in 2005 before filing a 2004 return.
for details, including the rules for students and scholars who are
aliens.
A husband and wife can file a joint return even if only one had
Single
income or if they did not live together all year. However, both per-
You can use this filing status if any of the following was true on
sons must sign the return. If you file a joint return for 2004, you
December 31, 2004.
cannot, after the due date for filing that return, amend it to file as
You were never married.
married filing separately.
You were legally separated, according to your state law, under
a decree of divorce or separate maintenance.
Joint and several tax liability.
If you file a joint return, both you
You were widowed before January 1, 2004, and did not re-
and your spouse are generally responsible for the tax and any inter-
marry in 2004.
est or penalties due on the return. This means that if one spouse
Married Filing Jointly
does not pay the tax due, the other may have to. However, see Inno-
cent spouse relief on page 20.
You can use this filing status if any of the following apply.
IRS e-file takes the guesswork out of preparing your return. You may also be
Line Instructions for
eligible to use free online commercial tax preparation software to file your
Form 1040EZ
federal income tax return. Visit for details.
Foreign Address
Name and Address
Print the information in the following order: City, province or state,
and country. Follow the country’s practice for entering the postal
Use the Peel-Off Label
code. Do not abbreviate the country name.
Using your peel-off name and address label on the back of this
booklet will speed the processing of your return. It also prevents
common errors that can delay refunds or result in unnecessary
notices. Put the label on your return after you have finished it. Cross
Social Security Number (SSN)
out any incorrect information and print the correct information. Add
An incorrect or missing SSN may increase your tax or reduce your
any missing items, such as your apartment number.
refund. To apply for an SSN, fill in Form SS-5 and return it to the
Social Security Administration (SSA). You can get Form SS-5
Address Change
online at , from your local SSA office, or
by calling the SSA at 1-800-772-1213. It usually takes about 2
If the address on your peel-off label is not your current address,
weeks to get an SSN.
cross out your old address and print your new address. If you plan to
Check that your SSN on your Forms W-2 and 1099 agrees with
move after filing your return, use Form 8822 to notify the IRS of
your social security card. If not, see page 21 for more details.
your new address.
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you are a nonresident or resident alien and you do not have and
Name Change
are not eligible to get an SSN, you must apply for an ITIN. For
If you changed your name because of marriage, divorce, etc., be
details on how to do so, see Form W-7 and its instructions. It
sure to report the change to your local Social Security Administra-
usually takes about 4-6 weeks to get an ITIN.
tion office before you file your return. This prevents delays in
If you already have an ITIN, enter it wherever your SSN is
processing your return and issuing refunds. It also safeguards your
requested on your tax return.
future social security benefits. If you received a peel-off label, cross
An ITIN is for tax use only. It does not entitle you to
out your former name and print your new name.
!
social security benefits or change your employment or
immigration status under U.S. law.
CAUTION
What if You Do Not Have a Label?
Print the information in the spaces provided.
If your spouse is a nonresident alien, he
Nonresident alien spouse.
or she must have either an SSN or an ITIN.
If you filed a joint return for 2003 and you are filing a
joint return for 2004 with the same spouse, be sure to
TIP
enter your names and SSNs in the same order as on your
2003 return.
Presidential Election Campaign
Fund
P.O. Box
This fund helps pay for Presidential election campaigns. The fund
Enter your P.O. box number only if your post office does not deliver
reduces candidates’ dependence on large contributions from indi-
mail to your home.
viduals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
check the “Yes” box. If you are filing a joint return, your spouse
may also have $3 go to the fund. If you check “Yes,” your tax or
refund will not change.
- 11 -
Need more information or forms? See page 5.

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