Table of Contents
- Section 1—Before You Begin
- Section 2—Filing Requirements
- Section 3—Line Instructions for Form 1040EZ
- Name and Address
- Social Security Number (SSN)
- Presidential Election Campaign Fund
- Income (Lines 1–6)
- Line 1, Wages, Salaries, and Tips
- Line 2, Taxable Interest
- Line 3, Unemployment Compensationand Alaska Permanent Fund Dividends
- Line 6, Taxable Income
- Payments, Credits, and Tax (Lines 7–11)
- Line 7, Federal Income Tax Withheld
- Lines 8a and 8b, Earned Income Credit (EIC)
- Definitions and Special Rules
- EIC Table
- Line 9
- Line 10, Tax
- Refund Offset
- Line 11, Health Care: Individual Responsibility
- Lines 13a Through 13d
- Reasons Your Direct Deposit Request May Be Rejected
- Amount You Owe
- Line 14, Amount You Owe
- What if You Cannot Pay?
- Third Party Designee
- Signing Your Return
- Section 4—After You Have Finished
- Section 5—General Information
- Section 6—How To Get Tax Help
- Tax Table
- - Notices
- Major Categories of Federal Income and Outlays for Fiscal Year 2013
Even 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, later.
Indicate on line 11 that you, your spouse (if filing jointly), and any individual you could claim as a dependent had health care coverage throughout 2014,
Claim a coverage exemption from the health care coverage requirement for some or all of 2014 and attach Form 8965, or
Make a shared responsibility payment if, for any month in 2014, you, your spouse (if filing jointly), or any individual you could claim as a dependent did not have coverage and do not qualify for a coverage exemption.
Due to the following tax law changes for 2014, you may benefit from filing Form 1040A or 1040, even if you normally file Form 1040EZ. See the instructions for Form 1040A or 1040, as applicable.
Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly),
Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), or
One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly).
If a taxpayer died before filing a return for 2014, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.
You can file a joint return even if your spouse died in 2014 as long as you did not remarry in 2014. You can also file a joint return even if your spouse died in 2015 before filing a return for 2014. A joint return should show your spouse's 2014 income before death and your income for all of 2014. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she also must sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.
If you had foreign financial assets in 2014, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.
If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for the head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). But you have to file Form 1040A or 1040 to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Were you (or your spouse if filing a joint return) age 65 or older at the end of 2014? If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014.
||Yes. Use Pub. 501 to see if you must file a return. If so, use Form 1040A or 1040.|
||No. Use the Filing Requirement Charts, later in this Section 2, to see if you must file a return. See the Tip next if you have earned income.|
You were married to a U.S. citizen or resident alien at the end of 2014.
You elected to be taxed as a resident alien.
File Form 1040EZ by April 15, 2015. If you file after this date, you may have to pay interest and penalties. See What if You Cannot File on Time? in Section 4, later, for information on how to get more time to file. There is also information about interest and penalties.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
You can use Form 1040EZ if all the items in the following checklist apply.
||Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2014, see Nonresident aliens below.|
||You do not claim any dependents.|
||You do not claim any adjustments to income. See the TeleTax topics for Adjustments to Income at www.irs.gov/taxtopics.|
||If you claim a tax credit, you claim only the earned income credit. See the TeleTax topics for Tax Credits at www.irs.gov/taxtopics.|
||You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2014. If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014 and cannot use Form 1040EZ.|
||Your taxable income (line 6 of Form 1040EZ) is less than $100,000.|
||You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.|
||If you earned tips, they are included in boxes 5 and 7 of your Form W-2.|
||You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756.|
||You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.|
||Advance payments of the premium tax credit were not made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the personal exemption.|
If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 to find out which form to use.
Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. For more information on the retirement savings contributions credit, use TeleTax topic 610.
You were never married.
You were legally separated, according to your state law, under a decree of divorce or separate maintenance. But if your divorce was not final (an interlocutory decree), you are considered married and cannot use the single filing status.
You were widowed before January 1, 2014, and did not remarry in 2014.
You were married at the end of 2014, even if you did not live with your spouse at the end of 2014.
Your spouse died in 2014, and you did not remarry in 2014.
You were married at the end of 2014, and your spouse died in 2015 before filing a 2014 return.
You believe your spouse is not reporting all of his or her income, or
You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax.
||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.|
Chart A—For Most People
|IF your filing status is . . .||AND your gross income* was at least . . .||THEN . . .|
|Single||$10,150||File a return|
|Married filing jointly**||$20,300||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
**If you did not live with your spouse at the end of 2014 (or on the date your spouse died) and your gross income was at least $3,950, 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 Pub. 501.|
|File a return if any of the following apply.||
1 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.
2 Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants.
3 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 2014.|
|•||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 should have received Form(s) 1095-A showing the amount of the advance payments, if any.|
|You must file a return using Form 1040 if any of the following apply for 2014.|
|•||You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not 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 Archer MSA, Medicare Advantage MSA, or health savings account 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.|
Where To Report Certain Items From 2014 Forms W-2, 1097, 1098, and 1099
|Part 1||Items That Can Be Reported on Form 1040EZ||If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7.|
|Form||Item and Box in Which It Should Appear||Where To Report on Form 1040EZ|
|W-2||Wages, tips, other compensation (box 1)||Line 1|
|Allocated tips (box 8)||See the instructions for Form 1040EZ, line 1|
|1099-G||Unemployment compensation (box 1)||Line 3|
|1099-INT||Interest income (box 1)||See the instructions on Form 1099-INT and the instructions for Form 1040EZ, line 2|
|Interest on U.S. savings bonds and Treasury obligations (box 3)||See the instructions for Form 1040EZ, line 2|
|Tax-exempt interest (box 8)||See the instructions for Form 1040EZ, line 2|
|1099-OID||Original issue discount (box 1)
Other periodic interest (box 2)
|See the instructions on Form 1099-OID
See the instructions on Form 1099-OID
|SSA-1099||Social security benefits||See the instructions for Form 1040EZ, line 6|
|RRB-1099||Railroad retirement benefits||See the instructions for Form 1040EZ, line 6|
|Part 2||Items That May Require Filing Another Form|
|Form||Item and Box in Which it Should Appear||Other Form|
|W-2||Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
|Must file Form 1040A or 1040
Must file Form 1040
|Employer contributions to a health savings account
(box 12, code W)
|Must file Form 1040 if required to file Form 8889 (see the
instructions for Form 8889)
|Amount reported in box 12, code R or Z||Must file Form 1040|
|Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N)||Must file Form 1040|
|W-2G||Gambling winnings (box 1)||Must file Form 1040|
|1097-BTC||Bond tax credit||Must file Form 1040|
|1098-E||Student loan interest (box 1)||Must file Form 1040A or 1040 to deduct|
|1098-T||Qualified tuition and related expenses (box 1)||Must file Form 1040A or 1040 to claim, but first see the instructions on Form 1098-T|
|1099-C||Canceled debt (box 2)||Generally must file Form 1040 (see Pub. 4681)|
|1099-DIV||Dividends and distributions||Must file Form 1040A or 1040|
|1099-INT||Early withdrawal penalty (box 2)||Must file Form 1040 to deduct|
|Interest on U.S. savings bonds and Treasury
obligations (box 3)
|See the instructions on Form 1099-INT|
|Foreign tax paid (box 6)||Must file Form 1040 to deduct or take a credit for the tax|
|1099-LTC||Long-term care and accelerated death benefits||Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)|
|1099-MISC||Miscellaneous income||Must file Form 1040|
|1099-OID||Early withdrawal penalty (box 3)||Must file Form 1040 to deduct|
|1099-Q||Qualified education program payments||Must file Form 1040|
|1099-R||Distributions from pensions, annuities, IRAs, etc.||Must file Form 1040A or 1040|
|1099-SA||Distributions from HSAs and MSAs*||Must file Form 1040|
|* This includes distributions from Archer and Medicare Advantage MSAs.|
An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that both the name and SSN on your Forms 1040EZ, W-2, and 1099 agree with your social security card. If they do not, your exemption(s) and any earned income credit may be disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect name or SSN, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse also can have $3 go to the fund. If you check a box, your tax or refund will not change.
You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
If you received a refund, credit, or offset of state or local income taxes in 2014, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?
||Yes.||None of your refund is taxable.|
||No.||You may have to report part or all of the refund as income on Form 1040 for 2014. For more information, see the Instructions for Form 1040 or Pub. 525.|
If you received social security or equivalent railroad retirement benefits, you should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total benefits paid to you in 2014 and the amount of any benefits you repaid in 2014. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, later in this Section 3. If any of your benefits are taxable, you must use Form 1040A or 1040. For more details, see Pub. 915.
A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555. If you file Form 8958, you must use Form 1040.
Enter the total of your wages, salaries, and tips. If you are filing a joint return, also include your spouse's wages, salaries, and tips. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But you must include all of your wages, salaries, and tips in the total on line 1, even if they are not shown on your Form(s) W-2. For example, the following types of income must be included in the total on line 1.
Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,900 in 2014. Also, enter “HSH” and the amount not reported on a Form W-2 in the space to the left of line 1.
Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if (a) you received tips of $20 or more in any month and did not report the full amount to your employer, or (b) your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown on your Form(s) W-2 in box 8. They are not included as income in box 1. See Pub. 531 for more details.
Scholarship and fellowship grants not reported on a Form W-2. Also, enter “SCH” and the amount in the space to the left of line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1. For more information on taxable scholarships and grants, see Pub. 970.
Before you begin:
|1.||Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
|2.||Is the amount on line 1 more than zero?|
||None of your social security benefits are taxable.|
Enter one-half of line 1
|3.||Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3, later)||3.|
|4.||Enter your total interest income, including any tax-exempt interest||4.|
|5.||Add lines 2, 3, and 4||5.|
|6.||If you are:
•Single, enter $25,000
|•Married filing jointly, enter $32,000|
|7.||Is the amount on line 6 less than the amount on line 5?
|None of your social security or railroad retirement benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income.|
||Some of your benefits are taxable this year. You must use Form 1040A or 1040.|
If you received interest payments, you should receive a Form 1099-INT or Form 1099-OID from each payer. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID. If you are filing a joint return, also include any taxable interest received by your spouse.
Include interest received on amounts deposited with banks, savings and loan associations, credit unions, or similar organizations. If interest was credited in 2014 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2014 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.
You should also include taxable interest on bonds and other securities. If you cashed U.S. series EE or I savings bonds in 2014 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.
You must use Form 1040A or 1040 if you received taxable interest of more than $1,500. You also must use Form 1040A or 1040 if any of the following apply.
You received interest as a nominee (that is, in your name but the interest income actually belongs to someone else).
You received a 2014 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2014.
You owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2014.
If you received tax-exempt interest, such as interest on municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be shown inbox 8 of Form 1099-INT. Enter “TEI” and the amount in the space to the left of line 2. Do not include tax-exempt interest in the total on line 2.
Your taxable income and filing status will determine the amount of tax you enter on line 10.
If you received Forms SSA-1099 or RRB-1099 (showing amounts treated as social security) use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, earlier in this Section 3, to determine if you can file Form 1040EZ.
Enter the total amount of federal income tax withheld. This should be shown on your 2014 Form(s) W-2 in box 2.
If you received 2014 Form(s) 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This should be shown in box 4 of these forms.
The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax or did not have any tax withheld.
If you have a qualifying child (defined in Step 1, later), you may be able to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For details, see Pub. 596.
Follow Steps 1 through 3 next.
Complete the Earned Income Credit (EIC) Worksheet—Lines 8a and 8b, later, or let the IRS figure the credit for you.
1. Is the amount on Form 1040EZ, line 4, less than $14,590 ($20,020 if married filing jointly)?
Go to question 2.
You cannot take the credit.
2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work and is valid for EIC purposes (explained later in Social security number (SSN) under Definitions and Special Rules)?
Go to question 3.
You cannot take the credit. Enter “No” in the space to the left of line 8a.
3. Did you have $3,350 or less of taxable and tax-exempt interest?
Go to question 4.
You cannot take the credit.
4. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2014? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1949, and before January 2, 1990). If your spouse died in 2014 (or if you are preparing a return for someone who died in 2014), see Pub. 596 before you answer.
Go to question 5.
You cannot take the credit.
5. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2014? Members of the military stationed outside the United States, see Members of the military under Definitions and Special Rules, later, before you answer.
Go to question 6.
You cannot take the credit. Enter “No” in the space to the left of line 8a.
6. Are you filing a joint return for 2014?
Skip questions 7 and 8; go to Step 2.
Go to question 7.
7. Look at the qualifying child conditions next. Could you be a qualifying child of another person in 2014? (Check “No” if the other person is not required to file, and is not filing, a 2014 return or is filing a 2014 return only as a claim for refund (defined under Definitions and Special Rules, later.))
You cannot take the credit. Enter “No” in the space to the left of line 8a.
Go to question 8.
|A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
Under age 19 at the end of 2014 and younger than you
(or your spouse if filing jointly)
|Under age 24 at the end of 2014, a student (defined later), and younger than you (or your spouse if filing jointly)|
|Any age and permanently and totally disabled (defined later)|
|Who is not filing a joint return for 2014 or is filing a joint return for 2014 only as a claim for refund (defined later)|
|Who lived with you in the United States for more than half of 2014. If the child did not live with you for the required time, see Exception to time lived with you under Definitions and Special Rules, later.|
||Special rules apply if the child was married or also meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return). For details, use TeleTax topic 601 or see Pub. 596.|
8. Can you be claimed as a dependent on someone else's 2014 tax return?
You cannot take the credit.
Go to Step 2.
1. Complete the following worksheet to figure your earned income:
|Earned Income Worksheet|
|1.||Enter the amount from Form 1040EZ, line 1|
|2.||Enter any amount included on Form 1040EZ, line 1, that is a taxable scholarship or fellowship grant not reported on Form W-2|
|3.||Enter any amount included on Form 1040EZ, line 1, that you received for work performed while an inmate in a penal institution. (Enter “PRI” and the same amount on the dotted line next to Form 1040EZ, line 1)|
|4.||Enter any amount included on Form 1040EZ, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter “DFC” and the same amount on the dotted line next to Form 1040EZ, line 1). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received|
|5.||Add lines 2, 3, and 4|
|6.||Subtract line 5 from line 1|
|7.||Enter all your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040EZ, line 8b. See Combat pay, nontaxable, under Definitions and Special Rules, later|
Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
|8.||Add lines 6 and 7. This is your earned income|
2. Is your earned income less than $14,590 ($20,020 if married filing jointly)?
Go to Step 3.
You cannot take the credit.
(listed in alphabetical order)
|1.||Enter your earned income from Step 2, earlier||1.|
|2.||Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).|
|Enter the credit here||2.|
|If line 2 is zero,
You cannot take the credit. Enter “No” in the space to the left of line 8a.
|3.||Enter the amount from Form 1040EZ, line 4||3.|
|4.||Are the amounts on lines 3 and 1 the same?|
||Yes.||Skip line 5; enter the amount from line 2 on line 6.|
||No.||Go to line 5.|
|5.||Is the amount on line 3 less than $8,150 ($13,550 if married filing jointly)?|
||Yes.||Leave line 5 blank; enter the amount from line 2 on line 6.|
||No.||Look up the amount on line 3 in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).|
|Enter the credit here||5.|
|Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.|
|6.||Earned income credit. Enter this amount on Form 1040EZ, line 8a||6.|
||If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file under Definitions and Special Rules, later, to find out if you must file Form 8862 to take the credit for 2014.|
Enter “EIC” in the space to the left of line 8a on Form 1040EZ.
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040EZ, line 8b. See Combat pay, nontaxable, earlier.
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
The only reason your EIC was reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule EIC was not your qualifying child.
2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
|2014 Earned Income Credit (EIC) Table||
This is not a tax table.
|Follow the two steps below to find your credit.|
|Step 1. Read down the “At least—But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet, earlier.|
|Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.|
|If the amount you are looking up from the worksheet is–||And your filing status is–|
|Single||Married filing jointly|
|Your credit is–|
*If the amount you are looking up from the worksheet is at least $14,550 but less than $14,590, your credit is $2. If the amount you are looking up from the worksheet is $14,590 or more, you cannot take the credit.
**If the amount you are looking up from the worksheet is at least $20,000 but less than $20,020, your credit is $1. If the amount you are looking up from the worksheet is $20,020 or more, you cannot take the credit.
Add lines 7 and 8a. Enter the total on line 9.
Do you want the IRS to figure your tax for you?
||Yes. See chapter 30 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.|
||No. Use the Tax Table later in these instructions.|
If line 13a is under $1, we will send the refund only on written request.
If you want to check the status of your refund, see Refund Information in Section 6, later. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically).
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the refund on line 13a may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have a question about it, contact the agency to which you owe the debt.
Beginning in 2014, individuals must have health care coverage, qualify for a health coverage exemption, or make a shared responsibility payment with their tax return.
If you had qualifying health care coverage (called minimum essential coverage) for every month of 2014 for yourself, your spouse (if filing jointly), and anyone you could claim as a dependent, check the box on this line and leave the entry space blank. Otherwise, do not check the box on this line. See the instructions for Form 8965. To find out if you can claim someone as a dependent, see Pub. 501.
If you can be claimed as a dependent, do not check the box on this line. Leave the entry space blank. You do not need to attach Form 8965 or see its instructions.
Health coverage provided by your employer,
Health insurance coverage you buy through the Health Insurance Marketplace,
Many types of government-sponsored health coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service members, and
Certain types of health care coverage you buy directly from an insurance company.
See the instructions for Form 8965 for more information on what qualifies as minimum essential coverage.
Complete lines 13b through 13d (if you want your refund deposited to only one account), or
Check the box on line 13a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.
It is faster. You get your refund faster by direct deposit than you do by check.
It is more secure. There is no check that can get lost or stolen.
It is more convenient. You do not have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the government less to refund by direct deposit.
You cannot file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check later, the routing number is 250250025. Henry and Naomi Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 13b if:
The routing number on a deposit slip is different from the routing number on your checks,
Your deposit is to a savings account that does not allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the
mail about 2 weeks after your refund is deposited.
Sample Check—Lines 13b Through 13d
If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.
Any numbers or letters on lines 13b through 13d are crossed out or whited out.
Your financial institution(s) may not allow a joint refund to be deposited to an individual account. The IRS is not responsible if a financial institution rejects a direct deposit.
You file your 2014 return after December 31, 2015.
Three direct deposits of tax refunds have already been made to your account or prepaid debit card.
The name on your account does not match the name on the tax refund.
Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 14. You can pay online, by phone, or by check or money order. Do not include any estimated tax payments (for 2014 or 2015) in this payment. Instead, make the estimated tax payment separately.
Paying online is convenient and secure and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods.
Direct transfer from your bank account. Go to IRS.gov, click on “Pay Your Tax Bill” and “Direct Pay.”
Debit or credit card.
To pay your taxes online or for more information, go to www.irs.gov/payments. Also see the e-file information under Amount You Owe, earlier, for more information about the Electronic Funds Withdrawal payment option offered when e-filing your return.
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.
Direct transfer using Electronic Federal Tax Payment System (EFTPS).
Debit or credit card.
WorldPay US, Inc.
Official Payments Corporation
Make your check or money order payable to “United States Treasury” for the full amount due. Do not attach the payment to your return. Do not send cash. Write “2014 Form 1040EZ” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your return.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$XXX–” or “$XXX XX/100 ”).
Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.
If you cannot pay the full amount shown on line 14 when you file, you can ask for:
An installment agreement, or
An extension of time to pay.
To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on “Tools” and then “Online Payment Agreement.”
You may have to pay a penalty if line 14 is at least $1,000 and it is more than 10% of the tax shown on your return. The “tax shown on your return” is the amount on line 10 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.
The penalty may be waived under certain conditions. See Pub. 505 for details.
You had no tax shown on your 2013 return and you were a U.S. citizen or resident for all of 2013, or
Line 7 on your 2014 return is at least as much as the tax shown on your 2013 return.
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2014 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).
If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:
Give the IRS any information that is missing from your return,
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices about math errors, offsets, and return preparation.
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2015 tax return. This is April 18, 2016, for most people.
Form 1040EZ is not considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed for you by a representative, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer in Section 1, earlier.
This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to use IRS e-file. Tax software does the math for you and will help you avoid mistakes. Combining e-file with direct deposit is the fastest way to get your refund.
||Enter the correct social security number for you and your spouse, if married, in the space provided on Form 1040EZ? Check that your name and SSN agree with your social security card.|
||Use the amount from line 6, and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 10.|
||Go through the three steps in the instructions for lines 8a and 8b, if you thought you could take the EIC? If you could take the EIC, did you take special care to use the proper filing status column in the EIC Table?|
||Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total payments, and your refund or amount you owe?|
||Check one or both boxes on line 5 if you (or your spouse) can be claimed as a dependent on someone's (such as your parents') 2014 return? Did you check the box even if that person chooses not to claim you (or your spouse)? Did you leave the boxes blank if no one can claim you (or your spouse) as a dependent?|
||Enter an amount on line 5? If you checked any of the boxes, did you use the worksheet on the back of Form 1040EZ to figure the amount to enter? If you did not check any of the boxes, did you enter $10,150 if single; $20,300 if married filing jointly?|
||Sign and date Form 1040EZ and enter your occupation(s)?|
||Include your apartment number in your address if you live in an apartment?|
||Attach your Form(s) W-2 to the left margin of Form 1040EZ?|
||Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 14 in Section 3, earlier.|
||File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since
you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless
we ask you to do so) could delay your refund.
File Form 1040EZ by April 15, 2015. If you file after this date, you may have to pay interest and penalties, discussed later in this Section 4.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or a contingency operation, you may be able to file later. See Pub. 3 for details.
You can get an automatic 6-month extension to file your return if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
If you make a payment with your extension request, see the instructions for line 9 in Section 3, earlier.
We can charge you interest and penalties on the amount you owe.
See the last page of these instructions.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward the message to firstname.lastname@example.org. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339.
You can forward suspicious emails to the Federal Trade Commission at email@example.com or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.
Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.
Visit IRS.gov and click on “Get Transcript of Your Tax Records” under “Tools,”
Use Form 4506-T or 4506T-EZ, or
Call us at 1-800-908-9946.
Bureau of the Fiscal Service
Attn Dept G
P.O. Box 2188
Parkersburg, WV 26106-2188
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.
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 business.
You face (or your business is facing) an immediate threat of adverse action.
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is at TaxpayerAdvocate.irs.gov, at www.irs.gov/advocate, and in your local directory. You can also call us toll-free at 1-877-777-4778.
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
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 www.irs.gov/sams.
Low 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. 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 www.irs.gov/litc or Pub. 4134, Low Income Taxpayer Clinic List. You can get this publication at your local IRS office or by calling 1-800-829-3676.
Have 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. 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 www.improveirs.org or 1-888-912-1227 (toll-free).
Go to IRS.gov and click on the Filing tab to see your options.
Enter “Free File” in the search box to use brand name software to prepare and e-file your federal tax return for free.
Enter “VITA” in the search box, download the free IRS2Go app, or call 1-800-906- 9887 to find the nearest Volunteer Income Tax Assistance or Tax Counseling for the Elderly (TCE) location for free tax preparation.
Enter “TCE” in the search box, download the free IRS2Go app, or call 1-888-227- 7669 to find the nearest Tax Counseling for the Elderly location for free tax preparation.
Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response.
Enter “Tax Map” or “Tax Trails” in the search box for detailed information by tax topic.
Enter “Pub 17” in the search box to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2014 tax changes, and thousands of interactive links to help you find answers to your questions.
Call TeleTax: 1-800-829-4477 for recorded information on a variety of tax topics. See Recorded Tax Help (TeleTax), later, for a list of the topics covered.
Access tax law information in your electronic filing software.
Go to IRS.gov and click on the Help & Resources tab for more information.
Go to IRS.gov/formspubs to place an order and have forms mailed to you.
Call 1-800-829-3676 to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years).
You should receive your order within 10 business days.
Remember, there are many ways to file your return electronically. It’s safe, quick and easy. See Preparing and filing your tax return, above, for more information.
See Where Do You File? at the end of these instructions to determine where to mail your completed paper tax return.
Go to IRS.gov and click on “Get Transcript of Your Tax Records” under “Tools.”
Download the free IRS2Go app to your smart phone and use it to order transcripts of your tax returns or tax account.
Call the transcript toll-free line: 1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).
The Earned Income Tax Credit Assistant determines if you're eligible for the EIC.
The IRS Withholding Calculator estimates the amount you should have withheld from your paycheck for federal income tax purposes.
The Electronic Filing PIN Request helps to verify your identity when you do not have your prior year AGI or prior self-selected PIN available.
Go to irs.gov/uac/Identity-Protection for information and videos.
See Secure your records from identity theft under General Information, earlier.
Go to IRS.gov/refunds.
Download the free IRS2Go app to your smart phone and use it to check your refund status.
Call the automated refund hotline: 1-800-829-1954. See Refund Information, later.
Direct Pay (only if you have a checking or savings account).
Debit or credit card.
Electronic Federal Tax Payment System.
Check or money order.
An online payment agreement determines if you are eligible to apply for an installment agreement if you cannot pay your taxes in full today. With the needed information, you can complete the application in about 30 minutes, and get immediate approval.
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. Use the Offer in Compromise Pre-Qualifier to confirm your eligibility.
Go to IRS.gov and click on the Tools tab and then Where’s My Amended Return?
Enter “Understanding your notice” in the search box on IRS.gov to find additional information about your IRS notice or letter.
Over-the-phone interpreter service - The IRS Taxpayer Assistance Centers provide telephone interpreter service in over 170 languages, and the service is available free to taxpayers.
To use Where's My Refund? have a copy of your tax return handy. You will need to enter the following information from your return:
Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of your refund.
Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.
Where's My Refund? does not track refunds that are claimed on an amended tax return.
You can also check the status of your refund on the free IRS2Go phone app.
TeleTax is a wide-ranging directory of recorded tax information that is available anytime. A complete list of topics is available online at www.irs.gov/taxtopics and in the instructions for Form 1040A and 1040. Select the number of the topic you want to hear. Then call 1-800-829-4477. Be ready to take notes.
|Taxpayer Bill of Rights
|All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.|
The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.
The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.
The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.
The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
Learn more at www.irs.gov/taxpayerrights.
|2014 Tax Table||Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. He follows two easy steps to figure his tax: 1. He finds the $26,250-26,300 taxable income line. 2. He finds the Single filing status column and reads down the column. The tax amount shown where the taxable income line and the filing status line meet is $3,488. He enters this amount on line 10 of Form 1040EZ.||
|If Form 1040EZ, line 6, is–||And you are–|
|Single||Married filing jointly|
|Your tax is–|