2015 Instruction 1040EZ - IRS tax forms

1 Userid: CPMS chema: i1040xLeadpct: 98%Pt. size: 9 Draft Ok to PrintAH XSL/XMLF ileid: .. ns/I1040EZ/ 2015 /A/XML/Cycle11/source(Ini t. & Date) _____Page 1 of 44 13:26 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before 05, 2016 Cat. No. 12063Z1040 EZINSTRUCTIONS2015 Get a faster refund, reduce errors, and save more information on IRS e-file and Free File,see Options for e-filing your returns in these instructions or click on IRS e-file at doing your taxesfaster and the fast, safe, and freeway to prepare and e-fileyour of the Treasury Internal Revenue Service DEVELOPMENTSFor the latest information about developmentsrelated to form 1040EZ and its instructions, suchas legislation enacted after they were published,go to TAX CHANGESSee What s New in these 2 of 44 Fileid.

2 Ns/I1040EZ/ 2015 /A/XML/Cycle11/source13:2 6 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of 1 Before You 's May Benefit From Filing form 1040A or 1040 in 2 Filing You Have To File?..5 When Should You File?..5 Checklist for Using form You Use Another form ?..6 What Filing Status Can You Use?..6 Filing Requirement To Report Certain Items From 2015 forms W-2, 1097, 1098, and 3 Line Instructions for form and Security Number (SSN)..9 Presidential Election Campaign , Credits, and Income Credit (EIC).. You Party Your 4 After You Have the 5 General Taxpayer Advocate Service Is Here To Help for Improving the IRS Taxpayer Advocacy 6 How To Get Tax Table for , Privacy Act, and Paperwork Reduction Act Categories of Federal Income and Outlays for Fiscal Year Do You File?

3 44-2-Department of the TreasuryInternal Revenue ServicePage 3 of 44 Fileid: .. ns/I1040EZ/ 2015 /A/XML/Cycle11/source13:2 6 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before These InstructionsWe have designed the instructions to make it as simple and clear as possible to file your tax return. We did this by arranging the instructions for form 1040EZ preparation in the most helpful order. Section 2 Filing Requirements helps you decide if you even have to file. Section 3 Line Instructions for form 1040EZ follows the main sections of the form , starting with Top of the form and ending with Signing Your Return. Cut-outs from the form connect the instructions visually to the form . Section 4 After You Have Finished gives you a checklist for completing a return.

4 It also gives you information about filing the return. Section 6 How To Get Tax Help has topics such as how to get tax help, forms , instructions, and publications. It also gives you other useful information, such as how to check the status of a HintsFuture Developments. For the latest information about devel-opments related to form 1040EZ and its instructions, such as legislation enacted after they were published, go to status. We want you to use the proper filing status as you go through the instructions and tables. You can use form 1040EZ to file as Single or Married filing jointly. If you qualify for another filing status, such as Head of house-hold or Qualifying widow(er) with dependent child, you may be able to lower your taxes by using form 1040A or 1040 instead.

5 See Pub. 501, Exemptions, Standard Deduction, and Filing In-formation, for more We use icons throughout the booklet to draw your atten-tion to special information. Here are some key icons:IRS e-file. This alerts you to many online benefits, particularly electronic tax filing, available to you at This lets you know about possible tax benefits, helpful actions to take, or sources for additional !Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct in information. Sometimes we will ask you to make an entry in the space to the left of line .. The following example (using line 1) will help you make the proper entry:Wages, salaries, and tips. ThiAttach your form (s) not make the entry the entry here.

6 Section 1 Before You BeginEven if you can use form 1040EZ , it may benefit you to use form 1040A or 1040 instead. See Should You Use Another form in Section 2, 's NewInformation reporting about health coverage. If you or someone in your family had health coverage in 2015 , the provid-er of that coverage is required to send you a form 1095-A, 1095-B, or 1095-C (with Part III completed), that lists individuals in your family who were enrolled in the coverage and shows their months of coverage. You may use this information to help com-plete line 11. However, you do not need to wait to receive these forms to file your return. You may have had health care coverage for some or all of 2015 even if you didn t receive a form with this information, and you may rely on other information about your coverage to complete line more information on why your health provider might be asking for your social security number, go to.

7 Information reporting about employer offer of coverage. If you or someone in your family was an employee in 2015 , the employer may be required to send you a form 1095-C. Part II of form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. This information may be relevant if you purchased health insurance coverage for 2015 through the Health Insurance Marketplace and wish to claim the premium tax credit. You must file form 1040A or 1040 to claim the premium tax credit. However, you do not need to wait to receive this form to file your return. You may rely on other information received from your employer. If you do not wish to claim the premium tax credit for 2015 , you do not need the information in Part II. For more information on who is el-igible for the premium tax credit, see the instructions for form care individual responsibility payment increased.

8 If you or someone in your household didn t have qualifying health care coverage or qualify for a coverage exemption for one or more months of 2015 , the amount of your shared responsibility payment may be much more this year than it was last year. Like last year, you must either:Indicate on line 11 that you, your spouse (if filing jointly), and anyone you can or do claim as a dependent had qualifying health care coverage throughout 2015 ,-3-Instructions for form 1040 EZPage 4 of 44 Fileid: .. ns/I1040EZ/ 2015 /A/XML/Cycle11/source13:2 6 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before form 8965 to claim an exemption from the require-ment to have health care coverage, orMake a shared responsibility payment if, for any month in 2015 , you, your spouse (if filing jointly), or anyone you can or do claim as a dependent didn t have coverage and do not qualify for a coverage more information, see the instructions for line 11 and form income credit (EIC).

9 You may be able to take the EIC if you earned less than $14,820 ($20,330 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, a Better Life Experience (ABLE) account. This is a new type of savings account for individuals with disabilities and their families. For 2015 , you can contribute up to $14,000. Distri-butions are tax-free if used to pay the beneficiary's qualified dis-ability expenses. Don't deduct your contributions on your tax re-turn. For details, see Pub. date of return. File form 1040EZ by April 18, 2016. The due date is April 18, instead of April 15, because of the Emanci-pation Day holiday in the District of Columbia even if you do not live in the District of Columbia. If you live in Maine or Massa-chusetts, you have until April 19, 2016.

10 That is because of the Patriots Day holiday in those safety officers. Certain amounts received because of the death of a public safety officer are nontaxable. See Pub. 525 for charitable contributions. A special rule applies to cash contributions made between january 1, 2015 , and April 15, 2015 , to benefit the families of slain New York detectives Wen-jian Liu or Rafael Ramos. See Pub. 526 for deposits of a refund to a myRA account. You now can have your refund directly deposited to a new retirement sav-ings program called myRA . This is a starter retirement account offered by the Department of the Treasury. For more information and to open a myRA account online, visit W-2 Verification Code. The IRS is testing the use of a 16-character code to verify certain forms W-2.