Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 15
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92Line
You may be eligible for free tax software that will take the guesswork out of preparing
your return. Free File makes available free brand-name software and free e-file. Visit
Instructions for
IRS.gov/FreeFile
for details.
Form 1040A
Section references are to the Internal Revenue Code unless
Check that both the name and SSN on your Forms 1040A,
otherwise noted.
W-2, and 1099 agree with your social security card. If they
don't, certain deductions and credits on your Form 1040A may
be reduced or disallowed and you may not receive credit for
Name and Address
your social security earnings. If your Form W-2 shows an in-
correct SSN or name, notify your employer or the form-issuing
Print or type the information in the spaces provided. If you are
agent as soon as possible to make sure your earnings are credi-
married filing a separate return, enter your spouse’s name on
ted to your social security record. If the name or SSN on your
line 3 instead of below your name.
social security card is incorrect, call the SSA.
IRS Individual Taxpayer Identification
If you filed a joint return for 2016 and you are filing a
joint return for 2017 with the same spouse, be sure to
TIP
Numbers (ITINs) for Aliens
enter your names and SSNs in the same order as on
If you are a nonresident or resident alien and you don't have
your 2016 return.
and aren't eligible to get an SSN, you must apply for an ITIN.
Name Change
It takes about 7 weeks to get an ITIN.
If you changed your name because of marriage, divorce, etc.,
If you already have an ITIN, enter it wherever your SSN is
be sure to report the change to your local Social Security Ad-
requested on your tax return.
ministration (SSA) office before filing your return. This pre-
Some ITINs must be renewed. If you haven't used your
vents delays in processing your return and issuing refunds. It
ITIN on a federal tax return at least once for tax years 2014,
also safeguards your future social security benefits.
2015, or 2016, or if your ITIN has the middle digits 70, 71, 72,
Address Change
or 80 (9NN-70-NNNN), it expired at the end of 2017 and must
be renewed if you need to file a federal tax return in 2018. You
If you plan to move after filing your return, use Form 8822 to
don't need to renew your ITIN if you don't need to file a federal
notify the IRS of your new address.
tax return. You can find more information at IRS.gov/ITIN.
P.O. Box
An ITIN is for federal tax use only. It doesn't entitle you to
Enter your box number only if your post office doesn't deliver
social security benefits or change your employment or immi-
mail to your home.
gration status under U.S. law.
Foreign Address
For more information on ITINs, including application, expi-
ration, and renewal, see Form W-7 and its instructions.
If you have a foreign address, enter the city name on the appro-
priate line. Don't enter any other information on that line, but
If you receive an SSN after previously using an ITIN, stop
also complete the spaces below that line. Don't abbreviate the
using your ITIN. Use your SSN instead. Visit a local IRS of-
country name. Follow the country's practice for entering the
fice or write a letter to the IRS explaining that you now have an
postal code and the name of the province, county, or state.
SSN and want all your tax records combined under your SSN.
Death of a Taxpayer
Details about what to include with the letter and where to mail
it are at IRS.gov/ITIN.
See
Death of a taxpayer
under General Information, later.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he or she must have either
Social Security Number (SSN)
an SSN or an ITIN if:
You file a joint return,
An incorrect or missing SSN can increase your tax, reduce
You file a separate return and claim an exemption for
your refund, or delay your refund. To apply for an SSN, fill in
your spouse, or
Form SS-5 and return it, along with the appropriate evidence
Your spouse is filing a separate return.
documents, to the Social Security Administration (SSA). You
can get Form SS-5 online at SSA.gov, from your local SSA of-
fice, or by calling the SSA at 1-800-772-1213. It usually takes
about 2 weeks to get an SSN once the SSA has all the evidence
and information it needs.
-15-
Need more information or forms? Visit IRS.gov.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2007
Financial
Related Categories
Parent category: Financial