Form 1040 Instructions - 2015 Page 7
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105 Filing
These rules apply to all U.S. citizens, regardless of where they live, and resident ali-
ens.
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.
of 2015 or was a full-time student under
you may have to pay interest and penal-
Do You Have To
age 24 at the end of 2015. To do so, use
ties. See Interest and Penalties, later.
Form 8814. If you make this election,
File?
If you were serving in, or in support
your child doesn't have to file a return.
of, the U.S. Armed Forces in a designa-
For details, use
Tax Topic 553
or see
ted combat zone or contingency opera-
Form 8814.
Use Chart A, B, or C to see if you must
tion, you may be able to file later. See
file a return. U.S. citizens who lived in
A child born on January 1, 1992, is
Pub. 3 for details.
or had income from a U.S. possession
considered to be age 24 at the end of
should see Pub. 570. Residents of Puerto
2015. Do not use Form 8814 for such a
If you e-file your return, there is no
Rico can use
Tax Topic 901
to see if
child.
need to mail it. See the e-file page, earli-
they must file.
er, or IRS.gov for more information.
Resident aliens. These rules also apply
However, if you choose to mail it, filing
Even if you do not otherwise
if you were a resident alien. Also, you
instructions and addresses are at the end
have to file a return, you
TIP
may qualify for certain tax treaty bene-
of these instructions.
should file one to get a refund
fits. See Pub. 519 for details.
What if You Can't File on
of any federal income tax withheld. You
should also file if you are eligible for
Nonresident aliens and dualstatus ali
Time?
any of the following credits.
ens. These rules also apply if you were
You can get an automatic 6-month ex-
Earned income credit.
a nonresident alien or a dual-status alien
tension if, no later than the date your re-
Additional child tax credit.
and both of the following apply.
turn is due, you file Form 4868. For de-
You were married to a U.S. citizen
American opportunity credit.
tails, see Form 4868. Instead of filing
or resident alien at the end of 2015.
Credit for federal tax on fuels.
Form 4868, you can apply for an auto-
You elected to be taxed as a resi-
Premium tax credit.
matic extension by making an electronic
dent alien.
Health coverage tax credit.
payment by the due date of your return.
See Pub. 519 for details.
See Pub. 501 for details. Also see
An automatic 6-month exten-
Specific rules apply to deter-
Pub. 501 if you do not have to file but
!
sion to file doesn't extend the
!
mine if you are a resident ali-
received a Form 1099-B (or substitute
time to pay your tax. If you do
en, nonresident alien, or du-
CAUTION
CAUTION
statement).
not pay your tax by the original due date
al-status alien. Most nonresident aliens
of your return, you will owe interest on
Premium tax credit. If advance pay-
and dual-status aliens have different fil-
the unpaid tax and may owe penalties.
ments of the premium tax credit were
ing requirements and may have to file
See Form 4868.
made for you, your spouse with whom
Form 1040NR or Form 1040NR-EZ.
you are filing a joint return, or a depend-
Pub. 519 discusses these requirements
If you are a U.S. citizen or resident
ent who enrolled in coverage through
and other information to help aliens
alien, you may qualify for an automatic
the Marketplace, you must file a 2015
comply with U.S. tax law.
extension of time to file without filing
return and attach Form 8962.
Form 4868. You qualify if, on the due
You (or whoever enrolled you)
date of your return, you meet one of the
When and Where
should have received Form 1095-A from
following conditions.
the Marketplace with information about
Should You File?
You live outside the United States
your coverage and any advance pay-
and Puerto Rico and your main place of
ments. You must attach Form 8962 even
business or post of duty is outside the
File Form 1040 by April 18, 2016. (The
if someone else enrolled you, your
United States and Puerto Rico.
due date is April 18, instead of April 15,
spouse, or your dependent. If you are a
You are in military or naval service
because of the Emancipation Day holi-
dependent who is claimed on someone
on duty outside the United States and
day in the District of Columbia – even if
else's 2015 return, you do not have to at-
Puerto Rico.
you do not live in the District of Colum-
tach Form 8962.
bia. If you live in Maine or Massachu-
Exception for certain children under
This extension gives you an extra 2
setts, you have until April 19, 2016, be-
age 19 or fulltime students. If certain
months to file and pay the tax, but inter-
cause of the Patriots' Day holiday in
conditions apply, you can elect to in-
est will be charged from the original due
those states.) If you file after this date,
clude on your return the income of a
date of the return on any unpaid tax.
child who was under age 19 at the end
You must include a statement showing
-7-
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