1040 Ez Instructions 2015 Page 25
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44to file is fraudulent. If your return is more than 60 days late, the
Filing the Return
minimum penalty could be as much as the amount of any tax you
owe.
Due Date
Late payment of tax. If you pay your taxes late, the penalty is
File Form 1040EZ by April 18, 2016. The due date is April 18,
usually
of 1% of the unpaid amount for each month or part of a
1
2
instead of April 15, because of the Emancipation Day holiday in
month the tax isn't paid. The penalty can be as much as 25% of
the District of Columbia—even if you do not live in the District of
the unpaid amount. It applies to any unpaid tax on the return.
Columbia. If you live in Maine or Massachusetts, you have until
This penalty is in addition to interest charges on late payments.
April 19, 2016. That is because of the Patriots’ Day holiday in
Frivolous return. In addition to any other penalties, there is a
those states. If you file after this date, you may have to pay inter-
penalty of $5,000 for filing a frivolous return. A frivolous return is
est and penalties, discussed later in this Section 4.
one that doesn't contain information needed to figure the correct
If you were serving in, or in support of, the U.S. Armed Forces
tax or shows a substantially incorrect tax because you take a
in a designated combat zone or a contingency operation, you
frivolous position or desire to delay or interfere with the tax laws.
may be able to file later. See Pub. 3 for details.
This includes altering or striking out the preprinted language
above the space where you sign. For a list of positions identified
What if You Cannot File on Time?
as frivolous, see Notice 2010-33, which is on page 609 of Inter-
You can get an automatic 6-month extension to file your return if,
nal Revenue Bulletin 2010-17 at
no later than the date your return is due, you file Form 4868. For
irb10-17.pdf.
details, see Form 4868. Instead of filing Form 4868, you can ap-
Are there other penalties? Yes. There are penalties for negli-
ply for an automatic extension by making an electronic payment
gence, substantial understatement of tax, reportable transaction
by the due date of your return.
understatements, filing an erroneous refund claim, and fraud.
An automatic 6-month extension to file doesn't ex-
Criminal penalties may be imposed for willful failure to file, tax
tend the time to pay your tax. If you do not pay your
evasion, making a false statement, or identity theft. See Pub. 17
!
for details.
tax by the original due date of your return, you will
CAUTION
owe interest on the unpaid tax and may owe penal-
Where Do You File?
ties. See Form 4868.
If you e-file your return, there is no need to mail it. See the e-file
page earlier or IRS.gov for more information. However, if you
If you make a payment with your extension request, see the
choose to mail it, filing instructions and addresses are at the end
instructions for line 9 in Section 3, earlier.
of these instructions.
What if You File or Pay Late?
Private delivery services. If you choose to mail your return,
We can charge you interest and penalties on the amount you
you can use only the following IRS-designated private delivery
owe.
services to meet the “timely mailing treated as timely filing/
Interest. We will charge you interest on taxes not paid by their
paying” rule for tax returns and payments.
due date, even if an extension of time to file is granted. We will
FedEx First Overnight, FedEx Priority Overnight, FedEx
also charge you interest on penalties imposed for failure to file,
Standard Overnight, FedEx 2 Day, FedEx International Next
negligence, fraud, substantial valuation misstatements, substan-
Flight Out, FedEx International Priority, FedEx International
tial understatements of tax, and reportable transaction under-
First, and FedEx International Economy.
statements. Interest is charged on the penalty from the due date
UPS Next Day Air Early AM, UPS Next Day Air, UPS Next
of the return (including extensions).
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M.,
UPS Worldwide Express Plus, and UPS Worldwide Ex-
Penalties
press.
Late filing. If you do not file your return by the due date (includ-
For more information, go to IRS.gov and enter “private deliv-
ing extensions), the penalty is usually 5% of the amount due for
ery service” in the search box. The search results will direct you
each month or part of a month your return is late, unless you
to the IRS mailing address to use if you are using a private deliv-
have a reasonable explanation. If you do, include it with your re-
ery service. You will also find any updates to the list of designa-
turn. The penalty can be as much as 25% of the tax due. The
ted private delivery services. The private delivery service can tell
penalty is 15% per month, up to a maximum of 75%, if the failure
you how to get written proof of the mailing date.
Section 5—General
The IRS Mission. Provide America's taxpayers top-quality service by helping them un-
Information
derstand and meet their tax responsibilities and enforce the law with integrity and fair-
ness to all.
Income tax withholding and estimated tax payments for
2016. If the amount you owe or your refund is large, you may
want to file a new Form W-4 with your employer to change the
-25-
Instructions for Form 1040EZ
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