1040 Ez Instructions 2015 Page 4
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44Attach Form 8965 to claim an exemption from the require-
Requirement to reconcile advance payments of the premi-
ment to have health care coverage, or
um tax credit. If you or a family member enrolled in health in-
Make a shared responsibility payment if, for any month in
surance through the Marketplace and advance payments of the
2015, you, your spouse (if filing jointly), or anyone you can
premium tax credit were made to your insurance company to re-
or do claim as a dependent didn’t have coverage and do not
duce your monthly premium payment, you must file Form 1040A
qualify for a coverage exemption.
or 1040 and attach Form 8962 to your return to reconcile (com-
pare) the advance payments with your premium tax credit for the
For more information, see the instructions for line 11 and
year, which you figure on Form 8962. The Marketplace is re-
Form 8965.
quired to send Form 1095-A by February 1, 2016, listing the ad-
Earned income credit (EIC). You may be able to take the EIC
vance payments and other information you need to figure your
if you earned less than $14,820 ($20,330 if married filing jointly).
premium tax credit. Use Form 1095-A to complete Form 8962.
See
Lines 8a and 8b, Earned Income Credit (EIC)
in Section 3,
Attach Form 8962 to your return. Do not attach Form 1095-A to
later.
your return.
Achieving a Better Life Experience (ABLE) account. This is
Information reporting about employer offer of coverage. If
a new type of savings account for individuals with disabilities and
you or someone in your family was an employee in 2015, the
their families. For 2015, you can contribute up to $14,000. Distri-
employer may be required to send you a Form 1095-C. Part II of
butions are tax-free if used to pay the beneficiary's qualified dis-
Form 1095-C shows whether your employer offered you health
ability expenses. Don't deduct your contributions on your tax re-
insurance coverage and, if so, information about the offer. This
turn. For details, see Pub. 907.
information may be relevant if you purchased health insurance
coverage for 2015 through the Health Insurance Marketplace
Due date of return. File Form 1040EZ by April 18, 2016. The
and wish to claim the premium tax credit. You must file Form
due date is April 18, instead of April 15, because of the Emanci-
1040A or 1040 to claim the premium tax credit. However, you do
pation Day holiday in the District of Columbia—even if you do
not need to wait to receive this form to file your return. You may
not live in the District of Columbia. If you live in Maine or Massa-
rely on other information received from your employer. If you do
chusetts, you have until April 19, 2016. That is because of the
not wish to claim the premium tax credit for 2015, you do not
Patriots’ Day holiday in those states.
need the information in Part II. For more information on who is el-
Public safety officers. Certain amounts received because of
igible for the premium tax credit, see the instructions for Form
the death of a public safety officer are nontaxable. See Pub. 525
8962.
for details.
Certain charitable contributions. A special rule applies to
Earned income credit (EIC) if children lived with you. The
cash contributions made between January 1, 2015, and April 15,
maximum adjusted gross income (AGI) you can have and still
2015, to benefit the families of slain New York detectives Wen-
claim the EIC has increased. You may be able to claim the credit
jian Liu or Rafael Ramos. See Pub. 526 for details.
if your AGI is less than the amount below that applies to you. The
maximum investment income you can have and still claim the
Direct deposits of a refund to a myRA® account. You now
credit is $3,400.
can have your refund directly deposited to a new retirement sav-
ings program called myRA®. This is a starter retirement account
You may be able to claim a larger EIC using Form 1040A or
offered by the Department of the Treasury. For more information
1040 if:
and to open a myRA account online, visit
Three or more children lived with you and you earned less
than $47,747 ($53,267 if married filing jointly),
Form W-2 Verification Code. The IRS is testing the use of a
Two children lived with you and you earned less than
16-character code to verify certain Forms W-2. If you are e-filing
$44,454 ($49,974 if married filing jointly), or
and your Form W-2 includes a code in a box labeled “Verification
One child lived with you and you earned less than $39,131
Code,” enter the code when prompted by your software; disre-
($44,651 if married filing jointly).
gard the prompt if your Form W-2 does not have the code. If you
are filing a paper Form 1040, you don't have to use the code.
Death of a Taxpayer
Earned income credit. If you didn't have a social security num-
If a taxpayer died before filing a return for 2015, the taxpayer's
ber (an SSN) by the due date of your 2015 return (including ex-
spouse or personal representative may have to file and sign a re-
tensions), you can't claim the EIC on either your original or an
turn for that taxpayer. A personal representative can be an exec-
amended 2015 return, even if you later get an SSN. Also, if a
utor, administrator, or anyone who is in charge of the deceased
child didn't have an SSN by the due date of your return (includ-
taxpayer's property. If the deceased taxpayer did not have to file
ing extensions), you can't count that child as a qualifying child in
a return but had tax withheld, a return must be filed to get a re-
figuring the EIC on either your original or an amended 2015 re-
fund. The person who files the return must enter “Deceased,” the
turn, even if that child later gets an SSN. See the instructions for
deceased taxpayer's name, and the date of death across the top
lines 8a and 8b.
of the return. If this information is not provided, it may delay the
You May Benefit From Filing Form 1040A or
processing of the return.
1040 in 2015
You can file a joint return even if your spouse died in 2015 as
Due to the following tax law changes, you may benefit from filing
long as you did not remarry in 2015. You can also file a joint re-
Form 1040A or 1040, even if you normally file Form 1040EZ.
turn even if your spouse died in 2016 before filing a return for
See the instructions for Form 1040A or 1040, as applicable.
2015. A joint return should show your spouse's 2015 income be-
-4-
Instructions for Form 1040EZ
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