Form 1040 Instructions - 2015 Page 8
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105 that you meet the requirements. If you
paying" rule for tax returns and pay-
A.M., UPS Worldwide Express Plus,
are still unable to file your return by the
ments. These private delivery services
and UPS Worldwide Express.
end of the 2-month period, you can get
include only the following.
For more information, go to IRS.gov
an additional 4 months if, no later than
FedEx First Overnight, FedEx Pri-
and enter “private delivery service” in
June 15, 2016, you file Form 4868. This
ority Overnight, FedEx Standard Over-
the search box. The search results will
4-month extension of time to file doesn't
night, FedEx 2 Day, FedEx International
direct you to the IRS mailing address to
extend the time to pay your tax. See
Next Flight Out, FedEx International
use if you are using a private delivery
Form 4868.
Priority, FedEx International First, and
service. You will also find any updates
FedEx International Economy.
Private Delivery Services
to the list of designated private delivery
UPS Next Day Air Early AM, UPS
services.
If you choose to mail your return, you
Next Day Air, UPS Next Day Air Saver,
can use certain private delivery services
UPS 2nd Day Air, UPS 2nd Day Air
The private delivery service can tell
designated by the IRS to meet the "time-
you how to get written proof of the mail-
ly mailing treated as timely filing/
ing date.
Chart A—For Most People
AND at the end of 2015
THEN file a return if your gross
IF your filing status is . . .
you were* . . .
income** was at least . . .
Single
under 65
$10,300
(see the instructions for line 1)
65 or older
11,850
under 65 (both spouses)
$20,600
Married filing jointly***
65 or older (one spouse)
21,850
(see the instructions for line 2)
65 or older (both spouses)
23,100
Married filing separately (see the
any age
$4,000
instructions for line 3)
Head of household (see the instructions
under 65
$13,250
for line 4)
65 or older
14,800
Qualifying widow(er) with dependent
under 65
$16,600
child (see the instructions for line 5)
65 or older
17,850
*If you were born on January 1, 1951, you are considered to be age 65 at the end of 2015. (If your spouse died in 2015 or
if you are preparing a return for someone who died in 2015, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return
and you lived with your spouse at any time in 2015 or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2015 (or on the date your spouse died) and your gross income was at
least $4,000, you must file a return regardless of your age.
-8-
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