Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 78
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92General
The IRS Mission. Provide America's taxpayers top-quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
Information
fairness to all.
claim an exemption from the requirement to have health care
How to avoid common mistakes. Mistakes can delay your re-
coverage by attaching Form 8965, or make a shared responsi-
fund or result in notices being sent to you. One of the best ways
bility payment on line 38.
to file an accurate return is to file electronically. Tax software
Make sure that if you, your spouse with whom you are
does the math for you and will help you avoid mistakes. You
filing a joint return, or your dependent were enrolled in Mar-
may be eligible to use free tax software that will take the guess-
ketplace coverage and advance payments of the premium tax
work out of preparing your return. Free File makes available
credit were made for the coverage, that you attach Form 8962.
free brand-name software and free e-file. Visit
IRS.gov/
You may have to repay excess advance payments even if some-
FreeFile
for details. Join the eight in 10 taxpayers who get
one else enrolled you, your spouse, or your dependent in the
their refunds faster by using direct deposit and e-file.
Marketplace coverage. Excess advance payments also may
Make sure you entered the correct name and social secur-
have to be repaid if you enrolled someone in Marketplace cov-
ity number (SSN) for each dependent you claim on line 6c.
erage, you don't claim that individual as a dependent, and no
Check that each dependent's name and SSN agrees with his or
one else claims that individual as a dependent. See the instruc-
her social security card. For each child under age 17 who is a
tions for line 29 and the Instructions for Form 8962. You or
qualifying child for the child tax credit, make sure you checked
whoever enrolled you should have received Form 1095-A from
the box in line 6c, column (4).
the Marketplace with information about who was covered and
Check your math, especially for the earned income credit
any advance payments of the premium tax credit.
(EIC), child tax credit, taxable social security benefits, deduc-
Make sure to check Where do You File? before mailing
tion for exemptions, taxable income, federal income tax with-
your return. Over the next several years the IRS will be reduc-
held, total tax, and refund or amount you owe.
ing the number of paper tax return processing sites from five
Be sure you used the correct method to figure your tax.
down to two. Because of this, you may need to mail your return
See the instructions for line 28.
to a different address than you have in the past.
Be sure to enter your SSN in the space provided on
page 1 of Form 1040A. If you are married filing a joint or sepa-
Innocent spouse relief. Generally, both you and your spouse
rate return, also enter your spouse's SSN. Be sure to enter your
are each responsible for paying the full amount of tax, interest,
SSN in the space next to your name. Check that your name and
and penalties on your joint return. However, you may qualify
SSN agree with your social security card.
for relief from liability for tax on a joint return if (a) there is an
Make sure your name and address are correct. Enter your
understatement of tax because your spouse omitted income or
(and your spouse's) name in the same order as shown on your
claimed false deductions or credits, (b) you are divorced, sepa-
last return.
rated, or no longer living with your spouse, or (c) given all the
If you live in an apartment, be sure to include your apart-
facts and circumstances, it wouldn't be fair to hold you liable
ment number in your address.
for the tax. You also may qualify for relief if you were a mar-
See the instructions for line 24 to be sure you entered the
ried resident of a community property state, but didn't file a
correct amount for the standard deduction.
joint return and are now liable for an unpaid or understated tax.
If you are taking the EIC, be sure you used the correct
File Form 8857 to request relief. In some cases, Form 8857
column of the EIC Table for your filing status and the number
may need to be filed within 2 years of the date on which the
of children you have.
IRS first attempted to collect the tax from you. Don't file Form
Remember to sign and date Form 1040A and enter your
8857 with your Form 1040A. For more information, see Pub.
occupation(s).
971 and Form 8857 or you can call the Innocent Spouse office
Attach your Form(s) W-2 and any other required forms
toll-free at 1-855-851-2009.
and schedules. Put all forms and schedules in the proper order.
See Assemble Your Return, earlier.
Income tax withholding and estimated tax payments for
If you owe tax and are paying by check or money order,
2018. In general, you don't have to make estimated tax pay-
be sure to include all the required information on your pay-
ments if you expect that your 2018 tax return will show a tax
ment. See the instructions for line 50 for details.
refund, or a tax balance due of less than $1,000. If your total
Don't file more than one original return for the same year,
estimated tax for 2018 is $1,000 or more, see Form 1040-ES
even if you haven't gotten your refund or haven't heard from
and Pub. 505 for a worksheet you can use to see if you have to
the IRS since you filed. Filing more than one original return for
make estimated tax payments. See Pub. 505 for more details.
the same year, or sending in more than one copy of the same
return (unless we ask you to do so), could delay your refund.
Make sure you either indicate qualifying health care cov-
erage for you, your spouse (if filing jointly), or anyone you can
or do claim as a dependent by checking the box on line 38,
-78-
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