1040 Ez Instructions 2015 Page 19
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442015 Form 1040EZ—Lines 9 through 11
Refund Offset
Line 9
9
If you owe past-due federal tax, state income tax, state unem-
ployment compensation debts, child support, spousal support,
Add lines 7 and 8a. Enter the total on line 9.
or certain federal nontax debts, such as student loans, all or part
Amount paid with request for extension of time to file. If
of the refund on line 13a may be used (offset) to pay the
you requested an automatic extension of time to file Form
past-due amount. Offsets for federal taxes are made by the IRS.
1040EZ using Form 4868, include on line 9 any amount paid
All other offsets are made by the Treasury Department's Bureau
with that form. Also include any amount you paid by electronic
of the Fiscal Service. For federal tax offsets, you will receive a
funds withdrawal, credit or debit card, or the Electronic Federal
notice from the IRS. For all other offsets, you will receive a notice
Tax Payment System (EFTPS) to get an extension. If you paid
from the Fiscal Service. To find out if you may have an offset or if
by credit or debit card, do not include on line 9 the convenience
you have a question about it, contact the agency to which you
fee you were charged. To the left of line 9, enter “Form 4868”
owe the debt.
and show the amount paid.
Injured spouse. If you file a joint return and your spouse has
If you pay your taxes by credit or debit card, you may
not paid past-due federal tax, state income tax, state unemploy-
be able to deduct the related credit or debit card con-
TIP
ment compensation debts, child support, spousal support, or a
venience fees on your 2016 tax return, but you must
federal nontax debt, such as a student loan, part or all of the re-
file Form 1040 to do so.
fund on line 13a may be used (offset) to pay the past-due
amount. But your part of the refund may be refunded to you if
certain conditions apply and you complete Form 8379. For de-
Line 10, Tax
10
tails, see Tax Topic 203 at
or see Form
8379.
Do you want the IRS to figure your tax for you?
Line 11, Health Care: Individual
11
Responsibility
Yes. See chapter 30 of Pub. 17 for details, including who is eligible
and what to do. If you have paid too much, we will send you a refund. If
You must either:
you did not pay enough, we will send you a bill.
Have qualifying health care coverage for every month of
No. Use the Tax Table later in these instructions.
2015 for yourself, your spouse (if filing jointly), and anyone
you can or do claim as a dependent, (You are treated as
having coverage for any month in which you have coverage
for at least 1 day of the month),
Refund
Qualify for an exemption from the requirement to have
If line 13a is under $1, we will send the refund only on written re-
health care coverage, or
quest.
Make a shared responsibility payment with your tax return
and enter the amount on this line.
If you want to check the status of your refund, see
Refund In-
formation
in Section 6, later. Information about your return will
If you had qualifying health care coverage (called minimum
generally be available within 24 hours after the IRS receives your
essential coverage) for every month of 2015 for yourself, your
e-filed return, or 4 weeks after you mail your paper return. If you
spouse (if filing jointly), and anyone you can or do claim as a de-
filed Form 8379 with your return, wait 14 weeks (11 weeks if you
pendent, check the box on this line and leave the entry space
filed electronically).
blank.
If your refund is large, you may want to decrease the
Otherwise, do not check the box on this line. If you, your
amount of income tax withheld from your pay by filing
TIP
spouse (if filing jointly) or someone you can or do claim as a de-
a new Form W-4. See
Income tax withholding and
pendent didn’t have coverage for each month of 2015 you must
estimated tax payments for 2016
in Section 5, later.
either claim a coverage exemption on Form 8965 or report a
Effect of refund on benefits. Any refund you receive cannot
shared responsibility payment on line 11. See the instructions for
be counted as income when determining if you or anyone else is
Form 8965 for information on coverage exemptions and figuring
eligible for benefits or assistance, or how much you or anyone
the shared responsibility payment.
else can receive, under any federal program or under any state
You can check the box even if:
or local program financed in whole or in part with federal funds.
A dependent child who was born or adopted during the year
These programs include Temporary Assistance for Needy Fami-
was not covered by your insurance during the month of or
lies (TANF), Medicaid, Supplemental Security Income (SSI), and
months before birth or adoption (but the child must have had
Supplemental Nutrition Assistance Program (food stamps). In
minimum essential coverage every month of 2015 following
addition, when determining eligibility, the refund cannot be coun-
the birth or adoption), or
ted as a resource for at least 12 months after you receive it.
A spouse or dependent who died during the year was not
Check with your local benefit coordinator to find out if your re-
covered by your insurance during the month of death and
fund will affect your benefits.
months after death (but he or she must have had minimum
-19-
Instructions for Form 1040EZ
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