Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 6
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45For more details, see Tax Topic 356 at
IRS.gov/TaxTopics
or
Parent of a Kidnapped Child
see Pub. 559.
If your child is presumed by law enforcement authorities to have
Foreign Financial Assets
been kidnapped by someone who isn’t a family member, you
may be able to take the child into account in determining your el-
If you had foreign financial assets in 2017, you may have to file
igibility for the head of household or qualifying widow(er) filing
Form 8938 with your return. If you have to file Form 8938, you
status, the dependency exemption, the child tax credit, and the
must use Form 1040. You can’t use Form 1040EZ. For more in-
earned income credit (EIC). But you have to file Form 1040A or
formation about foreign financial assets and the requirements for
1040 to claim these benefits. For details, see Pub. 501 (Pub. 596
filing Form 8938, see the Instructions for Form 8938.
for the EIC).
Section 2—Filing
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
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.
See Pub. 519 for details.
Do You Have To File?
Specific rules apply to determine if you are a resident
Were you (or your spouse if filing a joint return) age 65 or older at
alien, nonresident alien, or dual-status alien. Most non-
!
the end of 2017? If you were born on January 1, 1953, you are
resident aliens and dual-status aliens have different fil-
considered to be age 65 at the end of 2017.
CAUTION
ing requirements and may have to file Form 1040NR or
1040NR-EZ. Pub. 519 discusses these requirements and other
Yes. Use Pub. 501 to see if you must file a return. If so, use Form
information to help aliens comply with U.S. tax law.
1040A or 1040.
No. Use the Filing Requirement Charts, later in this Section 2, to see
if you must file a return. See the Tip next if you have earned income.
Checklist for Using Form 1040EZ
You can use Form 1040EZ if all of the items in the following
Even if you don’t have to file a return, you should file
checklist apply.
one to get a refund of any federal income tax withheld.
TIP
You also should file if you are eligible for the earned in-
Your filing status is single or married filing jointly. If you were a
come credit.
nonresident alien at any time in 2017, see Nonresident aliens after this
checklist.
Death of taxpayer in 2017. If you are preparing a return for
You don’t claim any dependents.
someone who died in 2017, use the Filing Requirement Charts,
You don’t claim any adjustments to income. See the Tax Topics for
later in this section, only if the person died at least 2 days before
Adjustments to Income at IRS.gov/TaxTopics.
his or her 65th birthday. Otherwise, use Pub. 501 to see if you
If you claim a tax credit, you claim only the earned income credit. See
must file a return.
the Tax Topics for Tax Credits at IRS.gov/TaxTopics.
You (and your spouse if filing a joint return) were under age 65 and not
Exception for certain children under age 19 or full-time stu-
blind at the end of 2017. If you were born on January 1, 1953, you are
dents. If certain conditions apply, you can elect to include on
considered to be age 65 at the end of 2017 and can’t use Form 1040EZ.
your return the income of a child who was under age 19 at the
Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
end of 2017 or was a full-time student under age 24 at the end of
You had only wages, salaries, tips, taxable scholarship or fellowship
2017. To do so, use Forms 1040 and 8814. If you make this
grants, unemployment compensation, or Alaska Permanent Fund
election, your child doesn't have to file a return. For details, see
dividends, and your taxable interest wasn’t over $1,500.
Tax Topic 553 at
IRS.gov/TaxTopics
or see Form 8814.
If you received interest, you aren't required to file Schedule B, you didn't
earn any interest as a nominee, and you don't have amounts in boxes
A child born on January 1, 1999, is considered to be age 19
11, 12, or 13 of your Form 1099-INT or boxes 6 or 10 of your Form
at the end of 2017. For a full-time student, a child born on Janu-
1099-OID.
ary 1, 1994, is considered to be age 24 at the end of 2017. Don’t
If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
use Form 8814 for such a child.
You don’t owe any household employment taxes on wages you paid to a
household employee. To find out who owes these taxes, see Tax Topic
Resident aliens. These rules also apply if you were a resident
756 at IRS.gov/TaxTopics.
alien. Also, you may qualify for certain tax treaty benefits. See
You aren’t a debtor in a chapter 11 bankruptcy case filed after October
Pub. 519 for details.
16, 2005.
Nonresident aliens and dual-status aliens. These rules also
Advance payments of the premium tax credit weren’t made for you, your
spouse, or any individual you enrolled in coverage for whom no one else
apply if you were a nonresident alien or a dual-status alien and
is claiming the personal exemption.
both of the following apply.
Advance payments of the health coverage tax credit weren't made for
You were married to a U.S. citizen or resident alien at the
you, your spouse, or other qualifying family member.
end of 2017.
You elected to be taxed as a resident alien.
-6-
Instructions for Form 1040EZ
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