Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2011 Page 4

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Introduction
About These Instructions
IRS e-file. This alerts you to the many
electronic benefits, particularly tax filing,
We have designed the instructions to make your tax return
available to you at IRS.gov.
filing as simple and clear as possible. We did this by arranging
the instructions for Form 1040EZ preparation in the most help-
Tip. This lets you know about possible tax
ful order.
TIP
benefits, helpful actions to take, or sources
“Section 2— Filing Requirements” will help you decide if
for additional information.
you even have to file.
Caution. This tells you about special rules,
“Section 3— Line Instructions for Form 1040EZ” follows
!
possible consequences to actions, and areas
the main sections of the form, starting with “Top of the
CAUTION
where you need to take special care to make
Form” and ending with “Signing Your Return.” Cut-outs
from the form connect the instructions visually to the
correct entries.
form.
“Section 4— After You Have Finished” gives you a check-
Writing in information.
Sometimes we will ask you to make
list to help you complete a correct return. Then we give
an entry “in the space to the left of line . . .” The following
you information about filing the return.
example (using line 1) will help you make the proper entry:
“Section 6— Getting Tax Help” has topics such as how to
get tax help, forms, instructions, and publications, and
1
Wages, salaries, and tips. Thi
W-2.
getting refund information, and useful tax facts.
Income
Attach your Form(s) W-2.
1
Do not make the entry here.
Make the entry here.
Helpful Hints
Filing status.
We want you to use the proper filing status as
you go through the instructions and tables. You can file as
“Single” or “Married filing jointly.”
Icons.
We use icons throughout the booklet to draw your
attention to special information. Here are some key icons:
Section 1—Before You Begin
You May Benefit From Filing Form 1040A or
1040 in 2011
Even if you can use Form 1040EZ, it may benefit you to use
Form 1040A or 1040 instead. See Should you use another form,
Due to the following tax law changes for 2011, you may
later.
benefit from filing Form 1040A or 1040, even if you normally
file Form 1040EZ. See the instructions for Form 1040A or 1040,
as applicable.
What’s New
Future developments.
For information about any additional
Earned income credit (EIC).
You may be able to take the
changes to the 2011 tax law or any other developments affect-
EIC if:
ing Form 1040EZ or its instructions, go to
Three or more children lived with you and you earned less
form1040EZ.
than $43,998 ($49,078 if married filing jointly),
Due date of return.
File Form 1040EZ by April 17, 2012. The
Two children lived with you and you earned less than
due date is April 17, instead of April 15, because April 15 is a
$40,964 ($46,044 if married filing jointly), or
Sunday and April 16 is the Emancipation Day holiday in the
One child lived with you and you earned less than
District of Columbia.
$36,052 ($41,132 if married filing jointly).
Earned income credit (EIC).
You may be able to take the
EIC if you earned less than $13,660 ($18,740 if married filing
The maximum adjusted gross income (AGI) you can have and
jointly). See the instructions for lines 9a and 9b.
still get the credit also has increased. You may be able to take
the credit if your AGI is less than the amount in the above list
Foreign financial assets.
If you had foreign financial assets
that applies to you. The maximum investment income you can
in 2011, you may have to file new Form 8938 with your return.
have and still get the credit is $3,150.
If you have to file Form 8938, you must use Form 1040. You
cannot use Form 1040EZ. Check
form8938
for de-
tails.
First-time homebuyer credit.
To claim the first-time
homebuyer credit for 2011 on Form 1040, you (or your spouse
Expired tax benefit.
The making work pay credit has ex-
if married) must have been a member of the uniformed serv-
pired. You cannot claim it on your 2011 return.
ices or Foreign Service or an employee of the intelligence
Mailing your return.
community on qualified official extended duty outside the
If you are filing a paper return, you
United States for at least 90 days during the period beginning
may be mailing it to a different address this year because the
IRS has changed the filing location for several areas. See Where
after December 31, 2008, and ending before May 1, 2010. See
Do You File? at the end of these instructions.
Form 5405.
Instructions for Form 1040EZ
- 4 -

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