Form 1040 Instructions - 2015 Page 5

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What's New
For information about any additional changes to the 2015 tax law or any other devel-
opments affecting Form 1040 or its instructions, go to
your tax return. For details, see Pub. 907
return, even if that child later gets an
Information reporting about health
and the instructions for lines 21 and 59.
SSN. See the instructions for lines 66a
coverage. If you or someone in your
and 66b.
family had health coverage in 2015, the
Due date of return. File Form 1040 by
provider of that coverage is required to
April 18, 2016. The due date is April 18,
Child tax credit. If you didn't have an
send you a Form 1095-A, 1095-B, or
instead of April 15, because of the
SSN (or ITIN) by the due date of your
1095-C (with Part III completed), that
Emancipation Day holiday in the Dis-
2015 return (including extensions), you
lists individuals in your family who
trict of Columbia—even if you do not
can't claim the child tax credit on either
were enrolled in the coverage and shows
live in the District of Columbia. If you
your original or an amended 2015 re-
their months of coverage. You may use
live in Maine or Massachusetts, you
turn, even if you later get an SSN (or
this information to help complete
have until April 19, 2016. That is be-
ITIN). Also, no credit is allowed on ei-
line 61. However, you do not need to
cause of the Patriots’ Day holiday in
ther your original or an amended 2015
wait to receive these forms to file your
those states.
return with respect to a child who didn't
return. You may have had health care
have an SSN, ATIN, or ITIN by the due
Public safety officers. Certain amounts
coverage for some or all of 2015 even if
date of your return (including exten-
received because of the death of a public
you didn’t receive a form with this in-
sions), even if that child later gets one of
safety officer are nontaxable. See Pub.
formation, and you may rely on other in-
those numbers. See the instructions for
525 for details.
formation about your coverage to com-
line 52.
Certain charitable contributions. A
plete line 61.
American opportunity credit. If you
special rule applies to cash contributions
For more information on why your
didn't have an SSN (or ITIN) by the due
made between January 1, 2015, and
health provider might be asking for your
date of your 2015 return (including ex-
April 15, 2015, to benefit the families of
social
security
number,
go
to
tensions), you can't claim the American
slain New York detectives Wenjian Liu
opportunity credit on either your origi-
or Rafael Ramos. See Pub. 526 for de-
nal or an amended 2015 return, even if
Information reporting about employ­
tails.
you later get an SSN (or ITIN). Also,
er offer of coverage. If you or someone
Direct deposits of refund to a myRA
®
you can't claim this credit on your origi-
in your family was an employee in 2015,
account. You now can have your re-
nal or an amended 2015 return for a stu-
the employer may be required to send
fund directly deposited to a new retire-
dent who didn't have an SSN, ATIN, or
you a Form 1095-C. Part II of Form
®
ment savings program called myRA
.
ITIN by the due date of your return (in-
1095-C shows whether your employer
This is a starter retirement account of-
cluding extensions), even if the student
offered you health insurance coverage
fered by the Department of the Treasury.
later gets one of those numbers. See
and, if so, information about the offer.
See the instructions for lines 76a
Pub. 970 and the instructions for Form
This information may be relevant if you
through 76d. For more information and
8863 for more information.
purchased health insurance coverage for
to open a myRA account online, visit
2015 through the Health Insurance Mar-
Additional child tax credit. You can't
ketplace and wish to claim the premium
claim the additional child tax credit on
Health coverage tax credit. The health
tax credit on line 69. However, you do
line 67 if you file Form 2555, Foreign
coverage tax credit, which expired at the
not need to wait to receive this form to
Earned Income, or Form 2555-EZ, For-
end of 2013, has been reinstated retroac-
file your return. You may rely on other
eign Earned Income Exclusion. See
tive to January 1, 2014. To see if you are
information received from your employ-
Schedule 8812 and its instructions.
eligible for the credit, and to see how to
er. If you do not wish to claim the pre-
Health care individual responsibility
claim the credit for 2014 and 2015, visit
mium tax credit for 2015, you do not
payment increased. If you or someone
, or see Form 8885
need the information in Part II. For more
in your household didn’t have qualifying
and its instructions.
information on who is eligible for the
health care coverage or qualify for a
Earned income credit. If you didn't
premium tax credit, see the instructions
coverage exemption for one or more
have a social security number (an SSN)
for Form 8962.
months of 2015, the amount of your
by the due date of your 2015 return (in-
Achieving a Better Life Experience
shared responsibility payment may be
cluding extensions), you can't claim the
(ABLE) account. This is a new type of
much more this year than it was last
EIC on either your original or an amen-
savings account for individuals with dis-
year. Like last year, you must either:
ded 2015 return, even if you later get an
abilities and their families. For 2015,
Indicate on line 61 that you, your
SSN. Also, if a child didn't have an SSN
you can contribute up to $14,000. Distri-
spouse (if filing jointly), and anyone you
by the due date of your return (including
butions are tax-free if used to pay the
can or do claim as a dependent had qual-
extensions), you can't count that child as
beneficiary’s qualified disability expen-
ifying health care coverage throughout
a qualifying child in figuring the EIC on
ses. Do not deduct your contributions on
2015,
either your original or an amended 2015
-5-

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