Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 8

file Form 4868. This 4-month extension of time to file doesn't

Federal Express (FedEx): FedEx First Overnight, FedEx

extend the time to pay your tax. See Form 4868.

Priority Overnight, FedEx Standard Overnight, FedEx 2 Day,

FedEx International Next Flight Out, FedEx International Pri-

Private Delivery Services

ority, FedEx International First, FedEx International Economy.

If you choose to mail your return, you can use certain private

DHL Express 9:00, DHL Express 10:30, DHL Express

delivery services designated by the IRS to meet the "timely

12:00, DHL Express Worldwide, DHL Express Envelope,

mailing treated as timely filing/paying" rule for tax returns and

DHL Import Express 10:30, DHL Import Express 12:00, and

payments. These private delivery services include only the fol-

DHL Import Express Worldwide.

lowing.

To check for any updates to the list of designated private de-

United Parcel Service (UPS): UPS Next Day Air Early

livery services, go to IRS.gov/PDS. For the IRS mailing ad-

A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd

dress to use if you're using a private delivery service, go to

Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express

IRS.gov/PDSStreetAddresses.

Plus, UPS Worldwide Express.

Chart A—For Most People

AND at the end of

THEN file a return if your

IF your filing status is . . .

2017 you were* . . .

gross income** was at least . . .

Single

under 65

$10,400

(see the instructions for line 1)

65 or older

11,950

under 65 (both spouses)

$20,800

Married filing jointly***

65 or older (one spouse)

22,050

(see the instructions for line 2)

65 or older (both spouses)

23,300

Married filing separately

any age

$4,050

(see the instructions for line 3)

Head of household

under 65

$13,400

(see the instructions for line 4)

65 or older

14,950

Qualifying widow(er) (see the instructions for

under 65

$16,750

line 5)

65 or older

18,000

* If you were born on January 1, 1953, you are considered to be age 65 at the end of 2017. (If your spouse died in 2017 or if you are preparing a return for someone who

died in 2017, see Pub. 501.)

** Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside

the United States or from the sale of your main home (even if you can exclude part or all of it). Don't include any social security benefits unless (a) you are married filing

a separate return and you lived with your spouse at any time in 2017 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt

interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b to figure the taxable part of social security

benefits you must include in gross income.

*** If you didn't live with your spouse at the end of 2017 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return regardless of

your age.

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