Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 7
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107 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.
child who was under age 19 at the end
If you were serving in, or in support
Do You Have To
of 2017 or was a full-time student under
of, the U.S. Armed Forces in a designa-
age 24 at the end of 2017. To do so, use
ted combat zone or contingency opera-
File?
Form 8814. If you make this election,
tion, you may be able to file later. See
your child doesn't have to file a return.
Pub. 3 for details.
For details, use
Tax Topic 553
or see
Use Chart A, B, or C to see if you must
If you e-file your return, there is no
Form 8814.
file a return. U.S. citizens who lived in
need to mail it. However, if you choose
or had income from a U.S. possession
A child born on January 1, 1994, is
to mail it, filing instructions and ad-
should see Pub. 570. Residents of Puerto
considered to be age 24 at the end of
dresses are at the end of these instruc-
Rico can use
Tax Topic 901
to see if
2017. Do not use Form 8814 for such a
tions.
they must file.
child.
What if You Can't File on
Even if you do not otherwise
Resident aliens. These rules also apply
Time?
have to file a return, you should
TIP
if you were a resident alien. Also, you
file one to get a refund of any
You can get an automatic 6-month ex-
may qualify for certain tax treaty bene-
federal income tax withheld. You also
tension if, no later than the date your re-
fits. See Pub. 519 for details.
should file if you are eligible for any of
turn is due, you file Form 4868. For de-
the following credits.
Nonresident aliens and dual-status ali-
tails, see Form 4868. Instead of filing
ens. These rules also apply if you were
Form 4868, you can apply for an auto-
Earned income credit.
a nonresident alien or a dual-status alien
matic extension by making an electronic
Additional child tax credit.
and both of the following apply.
payment by the due date of your return.
American opportunity credit.
You were married to a U.S. citizen
Credit for federal tax on fuels.
An automatic 6-month exten-
or resident alien at the end of 2017.
Premium tax credit.
!
sion to file doesn't extend the
You elected to be taxed as a resi-
Health coverage tax credit.
time to pay your tax. If you
CAUTION
dent alien.
don’t pay your tax by the original due
See Pub. 519 for details.
See Pub. 501 for details. Also see
date of your return, you will owe interest
Pub. 501 if you do not have to file but
Specific rules apply to deter-
on the unpaid tax and may owe penal-
received a Form 1099-B (or substitute
!
mine if you are a resident alien,
ties. See Form 4868.
statement).
nonresident alien, or dual-sta-
CAUTION
tus alien. Most nonresident aliens and
If you are a U.S. citizen or resident
Requirement to reconcile advance
dual-status aliens have different filing
payments of the premium tax credit.
alien, you may qualify for an automatic
requirements and may have to file Form
extension of time to file without filing
If you, your spouse with whom you are
1040NR or Form 1040NR-EZ. Pub. 519
filing a joint return, or a dependent was
Form 4868. You qualify if, on the due
discusses these requirements and other
date of your return, you meet one of the
enrolled in coverage through the Mar-
information to help aliens comply with
following conditions.
ketplace for 2017 and advance payments
U.S. tax law.
of the premium tax credit were made for
You live outside the United States
and Puerto Rico and your main place of
this coverage, you must file a 2017 re-
turn and attach Form 8962. You (or
business or post of duty is outside the
When and Where
United States and Puerto Rico.
whoever enrolled you) should have re-
ceived Form 1095-A from the Market-
You are in military or naval serv-
Should You File?
ice on duty outside the United States and
place with information about your cov-
erage and any advance payments.
Puerto Rico.
File Form 1040 by April 17, 2018. (The
You must attach Form 8962 even if
This extension gives you an extra 2
due date is April 17, instead of April 15,
someone else enrolled you, your spouse,
months to file and pay the tax, but inter-
because April 15 falls on a Sunday and
or your dependent. If you are a depend-
est will be charged from the original due
April 16 is the Emancipation Day holi-
ent who is claimed on someone else's
date of the return on any unpaid tax.
day in the District of Columbia—even if
2017 return, you do not have to attach
You must include a statement showing
you do not live in the District of Colum-
Form 8962.
that you meet the requirements. If you
bia.) If you file after this date, you may
Exception for certain children under
are still unable to file your return by the
have to pay interest and penalties. See
age 19 or full-time students. If certain
end of the 2-month period, you can get
Interest and Penalties, later.
conditions apply, you can elect to in-
an additional 4 months if, no later than
clude on your return the income of a
June 15, 2018, you file Form 4868. This
-7-
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