Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 7
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45If you don’t meet all of the requirements, you must use Form
standard deduction is $6,350 for most single people and
1040A or 1040. See Tax Topic 352 at
IRS.gov/TaxTopics
to find
$12,700 for most married people filing a joint return. See Tax
out which form to use.
Topic 501 at IRS.gov/TaxTopics. But if someone can claim you
(or your spouse if married) as a dependent, your standard de-
Nonresident aliens. If you were a nonresident alien at any time
duction is the amount on line E of the Worksheet for Line 5 on
in 2017, your filing status must be married filing jointly to use
the back of Form 1040EZ.
Form 1040EZ. If your filing status isn't married filing jointly, you
Increased standard deduction. If you can increase your
may have to use Form 1040NR or 1040NR-EZ. Specific rules
standard deduction due to a loss you suffered related to property
apply to determine if you were a nonresident or resident alien.
in one of the Presidentially declared disaster areas eligible for
See Pub. 519 for details, including the rules for students and
this relief, you must use Form 1040 to do so. See Pub. 976 for
scholars who are aliens.
more information.
When Should You File?
What Filing Status Can You Use?
File Form 1040EZ by April 17, 2018. (The due date is April 17,
instead of April 15, because April 15 is a Sunday and April 16 is
Single. Use this filing status if any of the following was true on
the Emancipation Day holiday in the District of Columbia, which
December 31, 2017.
changes your filing deadline even if you don’t live in the District
You were never married.
of Columbia.) If you file after this date, you may have to pay in-
You were legally separated, according to your state law, un-
terest and penalties. See
What if You Cannot File on Time?
in
der a decree of divorce or separate maintenance. But if your
Section 4, later, for information on how to get more time to file.
divorce wasn’t final (an interlocutory decree), you are con-
There is also information about interest and penalties.
sidered married and cannot use the single filing status.
You were widowed before January 1, 2017, and didn’t re-
If you were serving in, or in support of, the U.S. Armed Forces
marry before the end of 2017.
in a designated combat zone or contingency operation, you may
be able to file later. See Pub. 3 for details.
Married filing jointly. Use this filing status if any of the follow-
If you e-file your return, there is no need to mail it. However, if
ing apply.
you choose to mail it, filing instructions and addresses are at the
You were married at the end of 2017, even if you didn’t live
end of these instructions.
with your spouse at the end of 2017.
Your spouse died in 2017, and you didn’t remarry in 2017.
Should You Use Another Form?
You were married at the end of 2017, and your spouse died
in 2018 before filing a 2017 return.
Even if you can use Form 1040EZ, you may benefit from using
Form 1040A or 1040 instead. For example, you can file as head
If you and your spouse file jointly, report your combined in-
of household (which usually results in a lower tax than filing as
come and deduct your combined allowable expenses on one re-
single) only on Form 1040A or 1040. You can claim the credit for
turn. You can file a joint return even if only one of you had in-
excess social security or tier 1 RRTA tax withheld or the retire-
come or if you didn’t live together all year. However, both of you
ment savings contributions credit (saver's credit) only on Form
must sign the return. Once you file a joint return, you can’t
1040A or 1040. For more information on these credits, see Tax
choose to file separate returns for that year after the due date of
Topic 608 and 610 at IRS.gov/TaxTopics. See
Getting tax forms
the return.
and publications
in section 6, later, for ways to get other forms
For information about marital status, see Pub. 501.
and publications.
Joint and several tax liability. If you file a joint return, both
you and your spouse are generally responsible for the tax and
Premium tax credit. If you or your spouse, with whom you are
interest or penalties due on the return. This means that if one
filing a joint return, enrolled in health insurance through the Mar-
spouse doesn't pay the tax due, the other may have to. Or, if one
ketplace you may be eligible for a premium tax credit. You must
spouse doesn't report the correct tax, both spouses may be re-
file Form 1040A or 1040 to claim the premium tax credit. You
sponsible for any additional taxes assessed by the IRS. You may
may also be eligible to claim the premium tax credit for any de-
want to file separately if:
pendent you claim on Form 1040A or 1040 who enrolled in
You believe your spouse isn't reporting all of his or her in-
health insurance through the Health Insurance Marketplace. For
come, or
more information on the premium tax credit, see Pub. 974.
You don’t want to be responsible for any taxes due if your
Tax benefits for education. If you paid higher education ex-
spouse doesn't have enough tax withheld or doesn't pay
penses, you may be eligible for a tax credit or deduction. You
enough estimated tax.
may be eligible to claim a credit (and receive a refund) even if
you owe no income tax. You must file Form 1040A or 1040 to
If you want to file separately, you can't use Form 1040EZ; in-
claim these tax benefits. For more information on tax benefits for
stead, you must use Form 1040A or 1040. See
Innocent spouse
education, see Pub. 970.
relief
in Section 5, later, for information about relief from liability
for tax on a joint return.
Itemized deductions. You can itemize deductions only on
Form 1040. You will benefit by itemizing if your itemized deduc-
tions total more than your standard deduction. For 2017, the
-7-
Instructions for Form 1040EZ
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