THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR …

1 Userid: CPMS chema: i1040xLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. ions/I1040/2015/A/XML/Cycle12/source(Ini t. & Date) _____Page 1 of 105 13:09 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before 05, 2016 Cat. No. 24811V1040 INSTRUCTIONS2015 Get a faster refund, reduce errors, and save paper. For more information on IRS e-file and Free File,see Options for e-filing your returns in theseinstructions or click on IRS e-file at of the Treasury internal revenue Service IRSmakes doing your taxesfaster and the fast, safe, and freeway to prepare and e-fileyour taxes. What s New in these BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULESFor the latest information about developments related to Form 1040 and its INSTRUCTIONS , such as legislation enacted after they were published, go to DEVELOPMENTS2015 TAX CHANGESPage 2 of 105 Fileid.

2 Ions/I1040/2015/A/XML/Cycle12/source13:0 9 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of ContentsContentsPageContentsPageWhat's You Have To File?..7 When and Where Should You File?..7 Where To Report Certain Items From 2015 Forms W-2, 1097, 1098, and INSTRUCTIONS for Form and Security Number (SSN)..13 Presidential Election Campaign Gross and You Party Your Your , Privacy Act, and Paperwork Reduction Act Form for Forms and Categories of Federal Income and Outlays for Fiscal Year of the TreasuryInternal revenue ServicePage 3 of 105 Fileid: .. ions/I1040/2015/A/XML/Cycle12/source13:0 9 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service?

3 The Taxpayer Advocate Service (TAS) is an independent organization within the internal revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can the Taxpayer Advocate Service do for you?We can help you resolve problems that you can t resolve with the IRS. And our service is free. If you qualify for our assistance, your advocate will be with you at every turn and do everything possible. TAS can help you if:Your problem is causing financial difficulty for you, your family, or your face (or your business is facing) an immediate threat of adverse ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn t responded by the date promised. How can you reach us?

4 We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate s number is at , at , and in your local directory. You can also call us at 1-877-777-4778. How can you learn about your taxpayer rights?The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does the Taxpayer Advocate Service help taxpayers?TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at Low Income Taxpayer Clinics Help TaxpayersLow Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem.

5 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676. Suggestions for Improving the IRS Taxpayer Advocacy PanelHave a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers issues, and make suggestions for improving IRS service and customer satisfaction.

6 The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at or 1-888-912-1227 (toll-free).-3-Page 4 of 105 Fileid: .. ions/I1040/2015/A/XML/Cycle12/source13:0 9 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before e-file: It s Safe. It s Easy. It sTime. Volunteers are available in communities nationwideproviding free tax assistance to low to moderate income(generally under $54,000 in adjusted gross income) andelderly taxpayers (age 60 and older). At selected sites,taxpayers can input and electronically le their own taxreturn with the assistance of an IRS-certi ed do 85% of Americans le their taxes electronically? Security The IR S uses the la test encryption technology to safeguard your infor mation.

7 F aster Refunds Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e- le. I t s Free throu gh Free File . Fle xible Pay ments File ea rly; pa y by the due date of your return (not counting extensions) April 18, 2016, for most people. Quick Receipt Get an acknowledgment that your return was received and accepted. Go Green Reduce the amount of paper is the gateway to all electronic services of fered by the IRS, as well as the spot to download forms at for e-filing your returns safely, quickly, and easily. If your adjusted gr oss income was $62,000 or less in 2015, you can use free tax software to prepare and e- le your tax return. Earned more? Use Free File FillableForms. Greater Accurac y Fewer errors mean faster pr the more than 125 million Americans who alreadyare using e- le is easy.

8 Just ask your paid or volunteer taxpreparer, use commercial software, or use Free e- le is the safest, most secure way to transmityour tax return to the IRS. Since 1990, the IRS hasprocessed more than 1 billion e- led tax returns safelyand securely. There s no paper return to be lost tax return preparers are now required to use IRS e- le. If you are asked if you want to e- le, just give it a try. IRS e- le is now the norm, not the exception. Most states also use electronic visit le for details. Free File combines all the bene ts of e- le and easy-t o-useso ftware at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It s fast, safe, and File Fillable Forms. The IR S off ers electronic versions of IRS paper forms that also can be e- led forfree. Free File Fillable Forms is best for peopleexperienced in preparing their own tax returns.

9 There areno income limitations. Free File Fillable Forms doesbasic math calculations. It supports only federal Tax Help Available Nationwide Do Your Taxes for FreeSee How To Get Tax Help near the end of theseinstructions for additional information or visit (Keyword: VITA) for a VITA/TCE site near you!Make your tax payments electronically it s easy. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store the bank account number you use to submit your payment. When you use any of the IRS electronic payment options, it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate con rmation from the IRS. It's easy, secure, and much quicker than mailing in a check or money order.

10 Go to to see all your electronic payment can re view each software provider s criteria for free usage or use an online tool to nd which free software products match your situation. Some software providers offer state tax return preparation for free. Free File . This public-priv ate pa rtnership, between the IR S and tax so ftware pr oviders, makes approximately 15 brand name commercial so ftware pr oducts and e- le available for free. Se venty percent of the na tion s taxpayers are eligible. -4-Page 5 of 105 Fileid: .. ions/I1040/2015/A/XML/Cycle12/source13:0 9 - 5-Jan-2016 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before 's NewFor information about any additional changes to the 2015 tax law or any other devel-opments affecting Form 1040 or its INSTRUCTIONS , go to reporting about health coverage.