Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 5
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45Section 1—Before You Begin
Even if you can use Form 1040EZ, it may benefit you to use
You May Benefit From Filing Form 1040A or
Form 1040A or 1040 instead. See
Should You Use Another
1040 in 2017
Form
in Section 2, later.
Due to the following tax law changes, you may benefit from filing
What's New
Form 1040A or 1040, even if you normally file Form 1040EZ.
See the instructions for Form 1040A or 1040, as applicable.
Disaster relief. Disaster tax relief was enacted for those impac-
ted by certain Presidentially declared disasters. The tax benefits
Earned income credit (EIC) if children lived with you. The
provided by this relief include the following.
maximum adjusted gross income (AGI) you can have and still
An increased standard deduction based on your qualified
claim the EIC has increased. You may be able to claim the credit
disaster losses. If you can increase your standard deduction
if your AGI is less than the amount below that applies to you. The
due to such a loss, use Form 1040 instead. See Pub. 976 for
maximum investment income you can have and still claim the
more information.
credit is $3,450.
Election to use your 2016 earned income to figure your 2017
You may be able to claim a larger EIC using Form 1040A or
earned income credit. See
Lines 8a and 8b
in Section 3, lat-
1040 if:
er, for more information on this election.
Three or more children lived with you and you earned less
To see if you were impacted by one of the Presidentially de-
than $48,340 ($53,930 if married filing jointly),
clared disasters eligible for this relief or to get more information
Two children lived with you and you earned less than
about disaster tax relief, see Pub. 976.
$45,007 ($50,597 if married filing jointly), or
Due date of return. File Form 1040EZ by April 17, 2018. The
One child lived with you and you earned less than $39,617
due date is April 17, instead of April 15, because April 15 is a
($45,207 if married filing jointly).
Sunday and April 16 is the Emancipation Day holiday in the Dis-
trict of Columbia (which changes your filing deadline even if you
Death of a Taxpayer
don’t live in the District of Columbia).
If a taxpayer died before filing a return for 2017, the taxpayer's
Earned income credit (EIC). You may be able to take the EIC
spouse or personal representative may have to file and sign a re-
if you earned less than $15,010 ($20,600 if married filing jointly).
turn for that taxpayer. A personal representative can be an exec-
See
Lines 8a and 8b
in Section 3, later.
utor, administrator, or anyone who is in charge of the deceased
Access your online account. You must authenticate your
taxpayer's property. If the deceased taxpayer did not have to file
a return but had tax withheld, a return must be filed to get a re-
identity. To securely log in to your federal tax account, go to
fund. The person who files the return must enter “Deceased,” the
IRS.gov/Account. View the amount you owe, review 18 months
deceased taxpayer's name, and the date of death across the top
of payment history, access online payment options, and create
of the return. If this information isn’t provided, it may delay the
or modify an online payment agreement. You can also access
processing of the return.
your tax records online.
You can file a joint return even if your spouse died in 2017 as
Secure access. To combat identity fraud, the IRS has upgra-
ded its identity verification process for certain self-help tools on
long as you did not remarry in 2017. You can also file a joint re-
IRS.gov. To find out what types of information new users will
turn even if your spouse died in 2018 before filing a return for
need, go to IRS.gov/SecureAccess.
2017. A joint return should show your spouse's 2017 income be-
fore death and your income for all of 2017. Enter “Filing as sur-
Mailing your return. If you live in Connecticut, District of Co-
viving spouse” in the area where you sign the return. If someone
lumbia, Pennsylvania, Rhode Island, or West Virginia and you
else is the personal representative, he or she also must sign.
are mailing your return, you will need to mail it to a different ad-
dress this year. See
Where Do You File?
at the end of these in-
The surviving spouse or personal representative should
structions.
promptly notify all payers of income, including financial institu-
tions, of the taxpayer's death. This will ensure the proper report-
New withholding tables. To reflect changes made by the tax
ing of income earned by the taxpayer's estate or heirs. A de-
reform legislation, the IRS has released updated income-tax
ceased taxpayer's social security number should not be used for
withholding tables. The new withholding tables are designed to
tax years after the year of death, except for estate tax return pur-
work with the Form(s) W-4 you have already filed with your em-
poses.
ployer. To see if you need to have your withholding increased or
decreased, use the IRS Withholding Calculator at
IRS.gov/
Claiming a refund for a deceased taxpayer. If you are filing a
W4App. The calculator is being revised to take into account
joint return as a surviving spouse, you only need to file the tax
these changes and should be available by the end of February.
return to claim the refund. If you are a court-appointed represen-
tative, file the return and include a copy of the certificate that
shows your appointment. All other filers requesting the de-
ceased taxpayer's refund must file the return and attach Form
1310.
-5-
Instructions for Form 1040EZ
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