Form 1040 Instructions - 2015 Page 13
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105 Line
You may be eligible for free tax software that will take the guesswork out of preparing
your return. Free File makes available free brand-name software and free e-file. Visit
Instructions for
for details.
Form 1040
Section references are to the Internal Revenue Code.
change your employment or immigra-
Name and Address
Social Security
tion status under U.S. law.
If you receive an SSN after previous-
Number (SSN)
ly using an ITIN, stop using your ITIN.
Print or type the information in the
Use your SSN instead. Visit a local IRS
spaces provided. If you are married fil-
An incorrect or missing SSN can in-
office or write a letter to the IRS ex-
ing a separate return, enter your spouse's
crease your tax, reduce your refund, or
plaining that you now have an SSN and
name on line 3 instead of below your
delay your refund. To apply for an SSN,
want all your tax records combined un-
name.
fill in Form SS-5 and return it, along
der your SSN. Details about what to in-
If you filed a joint return for
with the appropriate evidence docu-
clude with the letter and where to mail it
2014 and you are filing a joint
TIP
ments, to the Social Security Adminis-
are
at
return for 2015 with the same
tration (SSA). You can get Form SS-5
Additional-ITIN-Information.
spouse, be sure to enter your names and
online at , from
Nonresident Alien Spouse
SSNs in the same order as on your 2014
your local SSA office, or by calling the
return.
SSA at 1-800-772-1213. It usually takes
If your spouse is a nonresident alien, he
about 2 weeks to get an SSN once the
or she must have either an SSN or an
Name Change
SSA has all the evidence and informa-
ITIN if:
If you changed your name because of
tion it needs.
You file a joint return,
marriage, divorce, etc., be sure to report
You file a separate return and
Check that both the name and SSN
the change to the Social Security Ad-
claim an exemption for your spouse, or
on your Forms 1040, W-2, and 1099
ministration (SSA) before filing your re-
Your spouse is filing a separate re-
agree with your social security card. If
turn. This prevents delays in processing
turn.
they do not, certain deductions and cred-
your return and issuing refunds. It also
its on your Form 1040 may be reduced
safeguards your future social security
Presidential Election
or disallowed and you may not receive
benefits.
credit for your social security earnings.
Address Change
Campaign Fund
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
If you plan to move after filing your re-
This fund helps pay for Presidential
the form-issuing agent as soon as possi-
turn, use Form 8822 to notify the IRS of
election campaigns. The fund reduces
ble to make sure your earnings are credi-
your new address.
candidates' dependence on large contri-
ted to your social security record. If the
P.O. Box
butions from individuals and groups and
name or SSN on your social security
places candidates on an equal financial
card is incorrect, call the SSA.
Enter your box number only if your post
footing in the general election. The fund
office doesn't deliver mail to your home.
IRS Individual Taxpayer
also helps pay for pediatric medical re-
Foreign Address
Identification Numbers
search. If you want $3 to go to this fund,
(ITINs) for Aliens
check the box. If you are filing a joint
If you have a foreign address, enter the
return, your spouse can also have $3 go
city name on the appropriate line. Do
If you are a nonresident or resident alien
to the fund. If you check a box, your tax
not enter any other information on that
and you do not have and are not eligible
or refund won't change.
line, but also complete the spaces below
to get an SSN, you must apply for an
that line. Do not abbreviate the country
ITIN. For more information, see Form
name. Follow the country's practice for
W-7 and its instructions. It takes about 7
Filing Status
entering the postal code and the name of
weeks to get an ITIN.
the province, county, or state.
Check only the filing status that applies
Death of a Taxpayer
If you already have an ITIN, enter it
to you. The ones that will usually give
wherever your SSN is requested on your
See Death of a Taxpayer under General
you the lowest tax are listed last.
tax return.
Information, later.
Married filing separately.
An ITIN is for tax use only. It doesn't
Single.
entitle you to social security benefits or
Head of household.
-13-
Need more information or forms? Visit IRS.gov.
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