Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 7

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Filing
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
Requirements
Have you tried IRS e-file? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
Do You Have To File?
Specific rules apply to determine if you are a resident
!
alien, nonresident alien, or dual-status alien. Most
Use Chart A, B, or C to see if you must file a return.
nonresident aliens and dual-status aliens have differ-
CAUTION
Even if you don't otherwise have to file a return, you
ent filing requirements and may have to file Form 1040NR or
should file one to get a refund of any federal income
Form 1040NR-EZ. Pub. 519 discusses these requirements and
TIP
tax withheld. You also should file if you are eligible
other information to help aliens comply with U.S. tax law.
for any of the following credits.
When and Where Should You File?
Earned income credit.
Additional child tax credit.
File Form 1040A by April 17, 2018. (The due date is April 17,
American opportunity credit.
instead of April 15, because April 15 falls on a Sunday and
Credit for federal tax on fuels (must file Form 1040).
April 16 is the Emancipation Day holiday in the District of Co-
Premium tax credit.
lumbia—even if you do not live in the District of Columbia.) If
Health coverage tax credit (must file Form 1040).
you file after this date, you may have to pay interest and penal-
ties. See
Interest and
Penalties, later.
See Pub. 501 for details. Also see Pub. 501 if you don't have
to file but received a Form 1099-B (or substitute statement).
If you were serving in, or in support of, the U.S. Armed
Forces in a designated combat zone or contingency operation,
Requirement to reconcile advance payments of the premi-
you may be able to file later. See Pub. 3 for details.
um tax credit. If you, your spouse with whom you are filing
a joint return, or a dependent was enrolled in coverage through
If you e-file your return, there is no need to mail it. See the
the Marketplace for 2017 and advance payments of the premi-
e-file page earlier or IRS.gov for more information. However,
um tax credit were made for this coverage, you must file a
if you choose to mail it, filing instructions and addresses are at
2017 return and attach Form 8962. You (or whoever enrolled
the end of these instructions.
you) should have received Form 1095-A from the Marketplace
What If You Can't File on Time?
with information about your coverage and any advance pay-
ments.
You can get an automatic 6-month extension if, no later than
You must attach Form 8962 even if someone else enrolled
the date your return is due, you file Form 4868. For details, see
you, your spouse, or your dependent. If you are a dependent
Form 4868. Instead of filing Form 4868, you can apply for an
who is claimed on someone else's 2017 return, you do not have
automatic extension by making an electronic payment by the
to attach Form 8962.
due date of your return.
Exception for certain children under age 19 or full-time
An automatic 6-month extension to file doesn't extend
students. If certain conditions apply, you can elect to include
!
the time to pay your tax. If you don't pay your tax by
on your return the income of a child who was under age 19 at
the original due date of your return, you will owe in-
CAUTION
the end of 2017 or was a full-time student under age 24 at the
terest on the unpaid tax and may owe penalties. See Form
end of 2017. To do so, use Form 1040 and Form 8814. If you
4868.
make this election, your child doesn't have to file a return. For
details, use
Tax Topic 553
or see Form 8814.
If you are a U.S. citizen or resident alien, you may qualify
A child born on January 1, 1994, is considered to be age 24
for an automatic extension of time to file without filing Form
at the end of 2017. Don't use Form 8814 for such a child.
4868. You qualify if, on the due date of your return, you meet
one of the following conditions.
Resident aliens. These rules also apply if you were a resident
You live outside the United States and Puerto Rico and
alien. Also, you may qualify for certain tax treaty benefits. See
your main place of business or post of duty is outside the Uni-
Pub. 519 for details.
ted States and Puerto Rico.
You are in military or naval service on duty outside the
Nonresident aliens and dual-status aliens. These rules also
United States and Puerto Rico.
apply if you were a nonresident alien or dual-status alien and
both of the following apply.
This extension gives you an extra 2 months to file and pay
You were married to a U.S. citizen or resident alien at the
the tax, but interest will be charged from the original due date
end of 2017.
of the return on any unpaid tax. You must include a statement
You elected to be taxed as a resident alien.
showing that you meet the requirements. If you are still unable
See Pub. 519 for details.
to file your return by the end of the 2-month period, you can
get an additional 4 months if, no later than June 15, 2018, you
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