1040 Ez Instructions 2015 (Page 7 of 44) in pdf

You do not want to be responsible for any taxes due if your

spouse doesn't have enough tax withheld or doesn't pay

enough estimated tax.

If you want to file separately, you must use Form 1040A or

1040. You cannot use Form 1040EZ. See

Innocent spouse relief

in Section 5, later.

Filing Requirement Charts

Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See

Checklist for Using Form

1040EZ, earlier.

TIP

Chart A—For Most People

IF your filing status is . . .

AND your gross income* was at least . . .

THEN . . .

Single

$10,300

File a return

Married filing jointly**

$20,600

File a return

*Gross income means all income you received in the form of money, goods, property, and services that is not 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).

**If you did not 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.

Chart B—For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, use this chart.

To find out if your parent (or someone

else) can claim you as a dependent, see

TIP

Pub. 501.

File a return if any of the following apply.

Your unearned income

was over $1,050.

Your earned income

was over $6,300.

Your gross income

was more than the larger of—

• $1,050, or

• Your earned income (up to $5,950) plus $350.

Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions,

annuities, and distributions of unearned income from a trust.

Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.

Gross income is the total of your unearned and earned income.

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2015.

•

You owe tax from the recapture of an education credit (see Form 8863).

•

You claim a credit for excess social security or tier 1 RRTA tax withheld.

•

You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).

•

You claim a premium tax credit (see Form 8962).

•

Advance payments of the premium tax credit were made for you, your spouse, or any individual you enrolled in coverage for whom no one else is

claiming the personal exemption. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.

You must file a return using Form 1040 if any of the following apply for 2015.

•

You owe any special taxes, such as social security and Medicare tax on tips you didn't report to your employer or on wages you received from an

employer who didn't withhold these taxes.

•

You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life

insurance.

•

You had net earnings from self-employment of at least $400.

•

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and

Medicare taxes.

•

You owe any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see

Form 5405).

•

You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a

return only because you owe this tax, you can file Form 5329 by itself.

•

You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.

•

You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.

•

You received a Form W-2 that incorrectly includes in box 1 amounts that are payments under a Medicaid waiver program, and you cannot get a

corrected W-2, or you received a Form 1099-MISC that incorrectly reported these payments to the IRS.

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Instructions for Form 1040EZ