Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 91
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107 General
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.
If you are taking the standard de-
made for the coverage, that you attach
How To Avoid Common
duction, see the instructions for line 40
Form 8962. You may have to repay ex-
Mistakes
to be sure you entered the correct
cess advance payments even if someone
amount.
else enrolled you, your spouse, or your
Mistakes can delay your refund or result
If you received capital gain distri-
dependent in the Marketplace coverage.
in notices being sent to you. One of the
butions but weren't required to file
Excess advance payments may also have
best ways to file an accurate return is to
Schedule D, make sure you checked the
to be repaid if you enrolled someone in
file electronically. Tax software does the
box on line 13.
Marketplace coverage, you don't claim
math for you and will help you avoid
If you are taking the EIC, be sure
that individual as a dependent, and no
mistakes. You may be eligible to use
you used the correct column of the EIC
one else claims that individual as a de-
free tax software that will take the
Table for your filing status and the num-
pendent. See the instructions for line 46
guesswork out of preparing your return.
ber of children you have.
and the Instructions for Form 8962. You
Free
File
makes
available
free
Remember to sign and date Form
or whoever enrolled you should have re-
brand-name software and free e-file.
1040 and enter your occupation(s).
ceived Form 1095-A from the Market-
Visit
IRS.gov/FreeFile
for details. Join
Attach your Form(s) W-2 and oth-
place with information about who was
the eight in 10 taxpayers who get their
er required forms and schedules. Put all
covered and any advance payments of
refunds faster by using direct deposit
forms and schedules in the proper order.
the premium tax credit.
and e-file.
See Assemble Your Return, earlier.
Make sure to check Where Do You
Make sure you entered the correct
If you owe tax and are paying by
File? before mailing your return. Over
name and social security number (SSN)
check or money order, be sure to include
the next several years the IRS will be re-
for each dependent you claim on line 6c.
all the required information on your pay-
ducing the number of paper tax return
Check that each dependent's name and
ment. See the instructions for line 78 for
processing sites from five down to two.
SSN agrees with his or her social securi-
details.
Because of this, you may need to mail
ty card. For each child under age 17 who
Make sure to check Where Do You
your return to a different address than
is a qualifying child for the child tax
File? before mailing your return. Over
you have in the past.
credit, make sure you checked the box in
the next several years, the IRS will be
line 6c, column (4).
Innocent Spouse Relief
reducing the number of paper tax return
Check your math, especially for
processing sites from five down to two.
the child tax credit, earned income credit
Generally, both you and your spouse are
Because of this, you may need to mail
(EIC), taxable social security benefits,
each responsible for paying the full
your return to a different address than
total income, itemized deductions or
amount of tax, interest, and penalties on
you have in the past.
standard deduction, deduction for ex-
your joint return. However, you may
Don’t file more than one original
emptions, taxable income, total tax, fed-
qualify for relief from liability for tax on
return for the same year, even if you
eral income tax withheld, and refund or
a joint return if (a) there is an under-
haven't gotten your refund or haven't
amount you owe.
statement of tax because your spouse
heard from the IRS since you filed. Fil-
Be sure you used the correct meth-
omitted income or claimed false deduc-
ing more than one original return for the
od to figure your tax. See the instruc-
tions or credits, (b) you are divorced,
same year, or sending in more than one
tions for line 44.
separated, or no longer living with your
copy of the same return (unless we ask
Be sure to enter your SSN in the
spouse, or (c) given all the facts and cir-
you to do so), could delay your refund.
space provided on page 1 of Form 1040.
cumstances, it wouldn't be fair to hold
Make sure you either indicate
If you are married filing a joint or sepa-
you liable for the tax. You also may
qualifying health care coverage for you,
rate return, also enter your spouse's
qualify for relief if you were a married
your spouse (if filing jointly), or anyone
SSN. Be sure to enter your SSN in the
resident of a community property state
you can or do claim as a dependent by
space next to your name. Check that
but didn't file a joint return and are now
checking the box on line 61, claim an
your name and SSN agree with your so-
liable for an unpaid or understated tax.
exemption from the requirement to have
cial security card.
File Form 8857 to request relief. In
health care coverage by attaching Form
Make sure your name and address
some cases, Form 8857 may need to be
8965, or make a shared responsibility
are correct. Enter your (and your spou-
filed within 2 years of the date on which
payment on line 61.
se's) name in the same order as shown
the IRS first attempted to collect the tax
Make sure that if you, your spouse,
on your last return.
from you. Don’t file Form 8857 with
with whom you are filing a joint return,
If you live in an apartment, be sure
your Form 1040. For more information,
or your dependent was enrolled in Mar-
to include your apartment number in
see Pub. 971 and Form 8857 or you can
ketplace coverage and advance pay-
your address.
ments of the premium tax credit were
-91-
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