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not contain information needed to figure the correct tax or shows a

DHL Express (DHL): DHL Same Day Service, DHL Next

substantially incorrect tax, because you take a frivolous position or

Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm,

desire to delay or interfere with the tax laws. This includes altering

and DHL 2nd Day Service.

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or striking out the preprinted language above the space where you

Federal Express (FedEx): FedEx Priority Overnight, FedEx

sign.

Standard Overnight, FedEx 2Day, FedEx International Priority, and

FedEx International First.

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United Parcel Service (UPS): UPS Next Day Air, UPS Next

Where Do You File?

Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS

Worldwide Express Plus, and UPS Worldwide Express.

See the back cover.

The private delivery service can tell you how to get written proof

You can use certain private delivery

Private delivery services.

of the mailing date.

services designated by the IRS to meet the “timely mailing as

timely filing/paying” rule for tax returns and payments. These pri-

vate delivery services include only the following.

Chart A—For Most People

IF your filing status is . . .

THEN file a return if your gross income* was at least . . .

Single

$ 7,950

Married filing jointly**

$15,900

*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 may exclude part or all of it).

**If you did not live with your spouse at the end of 2004 (or on the date your spouse died) and your gross income was at least $3,100, 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 see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages,

tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

If your gross income was $3,100 or more, you usually cannot be claimed as a dependent unless you were under age 19 or a student and

under age 24. For details, use TeleTax topic 354 (see page 6).

CAUTION

You must file a return if any of the following apply.

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Your unearned income was over $800.

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Your earned income was over $4,850.

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Your gross income was more than the larger of —

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$800, or

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Your earned income (up to $4,600) plus $250.

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if either of the following applies for 2004.

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You received any advance earned income credit payments from your employer. These payments are shown in box 9 of your

Form W-2.

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You owe tax from the recapture of an education credit (see Form 8863).

You must file a return using Form 1040 if any of the following apply for 2004.

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You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer.

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You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life

insurance.

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You had net earnings from self-employment of at least $400.

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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.

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You owe 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.

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Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 9

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