Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2011 Page 5
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43for tax years after the year of death, except for estate tax
Death of a Taxpayer
return purposes.
If a taxpayer died before filing a return for 2011, the taxpayer’s
spouse or personal representative may have to file and sign a
Claiming a refund for a deceased taxpayer.
If you are
return for that taxpayer. A personal representative can be an
filing a joint return as a surviving spouse, you only need to file
executor, administrator, or anyone who is in charge of the
the tax return to claim the refund. If you are a court-appointed
deceased taxpayer’s property. If the deceased taxpayer did not
representative, file the return and include a copy of the certifi-
have to file a return but had tax withheld, a return must be
cate that shows your appointment. All other filers requesting
filed to get a refund. The person who files the return must
the deceased taxpayer’s refund must file the return and attach
enter “Deceased,” the deceased taxpayer’s name, and the date
Form 1310.
of death across the top of the return. If this information is not
For more details, use TeleTax topic 356 in Section 6, later or
provided, the processing of the return may be delayed.
see Pub. 559.
If your spouse died in 2011 and you did not remarry in 2011,
or if your spouse died in 2012 before filing a return for 2011,
Parent of a Kidnapped Child
you can file a joint return. A joint return should show your
spouse’s 2011 income before death and your income for all of
The parent of a child who is presumed by law enforcement
2011. Enter “Filing as surviving spouse” in the area where you
authorities to have been kidnapped by someone who is not a
sign the return. If someone else is the personal representative,
family member may be able to take the child into account in
he or she also must sign.
determining his or her eligibility for the head of household or
The surviving spouse or personal representative should
qualifying widow(er) filing status, the dependency exemption,
promptly notify all payers of income, including financial institu-
the child tax credit, and the earned income credit (EIC). But
tions, of the taxpayer’s death. This will ensure the proper
you have to file Form 1040 or Form 1040A to take the child
reporting of income earned by the taxpayer’s estate or heirs. A
into account to claim these benefits. For details, see Pub. 501
deceased taxpayer’s social security number should not be used
(Pub. 596 for the EIC).
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Section 2—Filing
Requirements
•
Do You Have To File?
You were married to a U.S. citizen or resident alien at the
end of 2011.
Were you (or your spouse if filing a joint return) age 65 or
•
You elected to be taxed as a resident alien.
older at the end of 2011? If you were born on January 1, 1947,
you are considered to be age 65 at the end of 2011.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident
Yes. Use Pub. 501, Exemptions, Standard Deduction,
!
alien, nonresident alien, or dual-status alien. Most non-
and Filing Information, to find out if you must file a
resident aliens and dual-status aliens have different
return. If you do, you must use Form 1040A or 1040.
CAUTION
filing requirements and may have to file Form 1040NR
No. Use the Filing Requirement Charts on page 7 to
or Form 1040NR-EZ. Pub. 519 discusses these requirements and
see if you must file a return. See the Tip below if you
other information to help aliens comply with U.S. tax law, including
have earned income.
tax treaty benefits and special rules for students and scholars.
Even if you otherwise do not have to file a return, you
should file one to get a refund of any federal income tax
When Should You File?
TIP
withheld. You also should file if you are eligible for the
File Form 1040EZ by April 17, 2012. (The due date is April 17,
earned income credit.
instead of April 15, because April 15 is a Sunday and April 16 is
the Emancipation Day holiday in the District of Columbia). If
Have you tried IRS e-file? It’s the fastest way to
you file after this date, you may have to pay interest and
get your refund and it’s free if you are eligible.
penalties. See What if You Cannot File on Time? in Section 4,
Visit IRS.gov for details.
later for information on how to get more time to file. There is
also information about interest and penalties.
Exception for certain children under age 19 or full-time
students.
If certain conditions apply, you can elect to include
If you were serving in, or in support of, the U.S. Armed Forces
on your return the income of a child who was under age 19 at
in a designated combat zone or a contingency operation, you
the end of 2011 or was a full-time student under age 24 at the
can file later. See Pub. 3 for details.
end of 2011. To do so, use Forms 1040 and 8814. If you make
this election, your child does not have to file a return. For
details, use TeleTax topic 553 in Section 6, later or see Form
Checklist for Using Form 1040EZ
8814.
You can use Form 1040EZ if all the items in this checklist
A child born on January 1, 1988, is considered to be age 24 at
apply.
the end of 2011. Do not use Form 8814 for such a child.
Your filing status is single or married filing jointly. If
Resident aliens.
These rules also apply if you were a resi-
you were a nonresident alien at any time in 2011, see
dent alien. Also, you may qualify for certain tax treaty benefits.
See Pub. 519 for details.
Nonresident aliens below.
You do not claim any dependents.
Nonresident aliens and dual-status aliens.
These rules
You do not claim any adjustments to income. Use
also apply if you were a nonresident alien or a dual-status alien
and both of the following apply.
TeleTax topics 451-453 and 455-458 in Section 6, later.
- 5 -
Instructions for Form 1040EZ
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