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Dec 13, 2016 Cat. No. 12063Z

1040EZ INSTRUCTIONS

2016

Department of the Treasury Internal Revenue Service IRS.govIRS

Get a faster refund, reduce errors, and save paper. For more information on IRS Free File and e-file, see Free Software Options for Doing Your Taxes in these instructions or go to IRS.gov/freefile.

is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/freefile.

See What’s New in these instructions.

For the latest information about developments related to Form 1040EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/form1040ez.

FUTURE DEVELOPMENTS

2016 TAX CHANGES

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Table of Contents Contents Page Contents Page Introduction . . . . . . . . . . . . . . . . . . . . . . 3 Section 1—Before You Begin . . . . . . . . . 5

What's New . . . . . . . . . . . . . . . . . . . 5 You May Benefit From Filing Form

1040A or 1040 in 2016 . . . . . . . . . 5 Section 2—Filing Requirements . . . . . . . . 6

Do You Have To File? . . . . . . . . . . . . 6 When Should You File? . . . . . . . . . . . 6 Checklist for Using Form 1040EZ . . . . 7 Should You Use Another Form? . . . . . 7 What Filing Status Can You Use?

. . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Filing Requirement Charts . . . . . . . . . 8 Where To Report Certain Items

From 2016 Forms W-2, 1095, 1097, 1098, and 1099 . . . . . . . . . . 9

Section 3—Line Instructions for Form 1040EZ . . . . . . . . . . . . . . . . . . . . . 10 Name and Address . . . . . . . . . . . . . 10 Social Security Number (SSN) . . . . . 10 Presidential Election Campaign

Fund . . . . . . . . . . . . . . . . . . . . . 11 Income . . . . . . . . . . . . . . . . . . . . . 11 Payments, Credits, and Tax . . . . . . . 13

Earned Income Credit (EIC) . . . . . . . 14 Refund . . . . . . . . . . . . . . . . . . . . . 21 Amount You Owe . . . . . . . . . . . . . . 23 Third Party Designee . . . . . . . . . . . 24 Signing Your Return . . . . . . . . . . . . 24

Section 4—After You Have Finished . . . 25 Return Checklist . . . . . . . . . . . . . . . 25 Filing the Return . . . . . . . . . . . . . . . 26

Section 5—General Information . . . . . . . 27 The Taxpayer Advocate Service

Is Here To Help You . . . . . . . . . . 28 Suggestions for Improving the

IRS Taxpayer Advocacy Panel . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Section 6—How To Get Tax Help . . . . . 29 Tax Table for 2016 . . . . . . . . . . . . . . . . 33 Disclosure, Privacy Act, and Paperwork

Reduction Act Notice . . . . . . . . . . . 42 Major Categories of Federal Income

and Outlays for Fiscal Year 2015 . . . 43 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Where Do You File? . . . . . . . . . . . . . . . 46

-2-

Department of the Treasury

Internal Revenue Service

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Introduction

About These Instructions We 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. 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 refund.

Helpful Hints Future 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 IRS.gov/ form1040ez. Filing 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. See Pub. 501, Exemptions, Standard Deduction, and Filing In- formation, for more information. Icons. 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 IRS.gov.

TIP Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information.

CAUTION !

Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct entries.

Writing 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. Thi Attach your Form(s) W-2.

1 1Income

W-2.

Do not make the entry here. Make the entry here.

-3- Instructions for Form 1040EZ

https://www.irs.gov/uac/About-Form-1040EZ
https://www.irs.gov/uac/About-Form-1040EZ
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Affordable Care Act—What You Need To Know

Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.

If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.

Health Coverage Individual Responsibility Payment Increased 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 2016, the amount of your shared responsibility payment may be larger this year than it was last year. For 2016, you must:

Do Not File Form 1040EZ if You Are Claiming the Premium Tax Credit or You Are Required To Reconcile Advance Payments of the Premium Tax Credit • If you are claiming the premium tax credit, file Form 8962 with Form 1040, 1040A, or 1040NR. DO NOT use Form 1040EZ. • If you must reconcile advance payments of the premium tax credit, file Form 8962 with Form 1040, 1040A, or 1040NR. DO NOT

use Form 1040EZ. See Requirement To Reconcile Advance Payments of the Premium Tax Credit below.

Report Health Care Coverage Check the Full-year coverage box on line 11 to indicate that you, your spouse (if filing jointly), and anyone you can or do claim as a dependent had qualifying health care coverage throughout 2016.

Claim a Coverage Exemption Attach Form 8965 to claim an exemption from the requirement to have health care coverage. For more information, go to IRS.gov/form8965.

Make a Shared Responsibility Payment Make a shared responsibility payment if, for any month in 2016, you, your spouse (if filing jointly), or anyone you can or do claim as a dependent didn’t have coverage and don’t qualify for a coverage exemption. For more information, go to IRS.gov/srp.

Health Coverage Reporting

OR OR

A

8965

B C

If you are filing Form 8962, you cannot file Form 1040EZ, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR. CAUTION

TIP Using the correct tax return prevents delays in processing your return and issuing refunds.

• If you or someone in your family had health coverage in 2016, the provider 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 complete line 11. You should receive the Form 1095-A by early February 2017 and Form 1095-B or 1095-C by early March 2017, if applicable. You do not need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete line 11. Do not include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.

• If you or someone in your family was an employee in 2016, 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. You should receive Form 1095-C by early March 2017. This information may be relevant if you purchased health insurance coverage for 2016 through the Health Insurance Marketplace and wish to claim the premium tax credit on Form 1040, 1040A, or 1040NR. (You cannot claim the premium tax credit on Form 1040EZ.) 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 don’t wish to claim the premium tax credit for 2016, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit,

see the Instructions for Form 8962.

Instructions for Form 1040EZ -4-

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Section 1—Before You Begin

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.

What's New Due date of return. File Form 1040EZ by April 18, 2017. The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia (which changes your filing deadline even if you do not live in the District of Columbia). Earned income credit (EIC). You may be able to take the EIC if you earned less than $14,880 ($20,430 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, later. Service at local IRS offices by appointment. Many issues can be resolved conveniently on IRS.gov with no waiting. How- ever, if you need help from an IRS Taxpayer Assistance Center (TAC), you need to call to schedule an appointment. Go to IRS.gov/taclocator to find the location and telephone number of your local TAC. Delayed refund for returns claiming the earned income credit (EIC). Due to changes in the law, the IRS can't issue re- funds before February 15, 2017, for returns that claim the EIC. This applies to the entire refund, not just the portion associated with the EIC. Although the IRS will begin releasing refunds for re- turns that claim this credit on February 15, because of the time it generally takes banking or financial systems to process depos- its, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your return has no processing issues and you elect direct depos- it). If you filed your return before February 15, you can check Where’s My Refund? on IRS.gov (IRS.gov/refunds) a few days after February 15 for your projected deposit date. Where’s My Refund? and the IRS2Go phone app remain the best ways to check the status of any refund. Delivery services. Eight delivery services have been added to the list of designated private delivery services. For the complete list, see Private delivery services in Section 4, later. Cash payment option. There is a new option for taxpayers whose only option is to pay their taxes in cash. For details, see Pay with Cash under Amount You Owe in Section 3, later. Get Transcript Online. The Get Transcript Online tool on IRS.gov is available again to get a copy of your tax transcripts and similar documents. To guard against fraud, you will now need to go through a two-step authentication process in order to use the online tool. For more information, go to IRS.gov/ transcript. Electronic Filing PIN. Electronic Filing PIN, an IRS-generated PIN used to verify your signature on your self-prepared, electron- ic tax return, is no longer available. To validate your signature, you must use your prior-year adjusted gross income or pri- or-year self-select PIN. See Electronic return signatures under Signing Your Return in Section 3, later.

Individual taxpayer identification number (ITIN) renewal. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more in- formation, see the Instructions for Form W-7. Secure access. To combat identity fraud, the IRS has upgra- ded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/secureaccess. Olympic and Paralympic medals and USOC prize money. If you were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games, you must use Form 1040. The value may be nontaxable.

You May Benefit From Filing Form 1040A or 1040 in 2016 Due to the following tax law changes, 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. Earned income credit (EIC) if children lived with you. The maximum adjusted gross income (AGI) you can have and still claim the EIC has increased. You may be able to claim the credit if your AGI is less than the amount below that applies to you. The maximum investment income you can have and still claim the credit is $3,400.

You may be able to claim a larger EIC using Form 1040A or 1040 if:

Three or more children lived with you and you earned less than $47,955 ($53,505 if married filing jointly), Two children lived with you and you earned less than $44,648 ($50,198 if married filing jointly), or One child lived with you and you earned less than $39,296 ($44,846 if married filing jointly).

Death of a Taxpayer If a taxpayer died before filing a return for 2016, the taxpayer's spouse or personal representative may have to file and sign a re- turn for that taxpayer. A personal representative can be an exec- utor, 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 re- fund. 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 2016 as long as you did not remarry in 2016. You can also file a joint re- turn even if your spouse died in 2017 before filing a return for 2016. A joint return should show your spouse's 2016 income be- fore death and your income for all of 2016. Enter “Filing as sur-

-5- Instructions for Form 1040EZ

https://apps.irs.gov/app/officeLocator/index.jsp
https://www.irs.gov/refunds
https://www.irs.gov/individuals/get-transcript
https://www.irs.gov/individuals/get-transcript
https://www.irs.gov/individuals/secure-access-how-to-register-for-certain-online-self-help-tools?_ga=1.236644802.2101671845.1459264262
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viving 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 institu- tions, of the taxpayer's death. This will ensure the proper report- ing of income earned by the taxpayer's estate or heirs. A de- ceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return pur- poses. Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed represen- tative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the de- ceased taxpayer's refund must file the return and attach Form 1310.

For more details, see Tax Topic 356 at IRS.gov/taxtopics or see Pub. 559.

Foreign Financial Assets If you had foreign financial assets in 2016, 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.

Parent of a Kidnapped Child 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 el- igibility 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).

Section 2—Filing Requirements

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File? Were you (or your spouse if filing a joint return) age 65 or older at the end of 2016? If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016.

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.

Even if you do not have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for the earned in-

come credit. Death of taxpayer in 2016. If you are preparing a return for someone who died in 2016, use the Filing Requirement Charts, later in this section, only if the person died at least 2 days before his or her 65th birthday. Otherwise, use Pub. 501 to see if you must file a return. Exception for certain children under age 19 or full-time stu- dents. If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2016 or was a full-time student under age 24 at the end of 2016. To do so, use Forms 1040 and 8814. If you make this election, your child doesn't have to file a return. For details, see Tax Topic 553 at IRS.gov/taxtopics or see Form 8814.

A child born on January 1, 1998, is considered to be age 19 at the end of 2016. For a full-time student, a child born on Janu- ary 1, 1993, is considered to be age 24 at the end of 2016. Do not use Form 8814 for such a child.

TIP

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details. Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2016. You elected to be taxed as a resident alien.

See Pub. 519 for details. Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most non- resident aliens and dual-status aliens have different fil-

ing requirements and may have to file Form 1040NR or 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When Should You File? File Form 1040EZ by April 18, 2017. (The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia, which changes your filing deadline even if you do not live in the District of Columbia.) If you file after this date, you may have to pay in- terest 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.

CAUTION !

Instructions for Form 1040EZ -6-

https://www.irs.gov/taxtopics
https://www.irs.gov/taxtopics
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If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.

Checklist for Using Form 1040EZ You can use Form 1040EZ if all of 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 2016, see Nonresident aliens below. You do not claim any dependents. You do not claim any adjustments to income. See the Tax Topics for Adjustments to Income at IRS.gov/taxtopics. If you claim a tax credit, you claim only the earned income credit. See the Tax Topics for Tax Credits at IRS.gov/taxtopics. You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2016. If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016 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, see Tax Topic 756 at IRS.gov/taxtopics. 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. See Tax Topic 352 at IRS.gov/taxtopics to find out which form to use. Nonresident aliens. If you were a nonresident alien at any time in 2016, your filing status must be married filing jointly to use Form 1040EZ. If your filing status isn't married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

Should You Use Another Form? Even if you can use Form 1040EZ, you may benefit from using Form 1040A or 1040 instead. For example, you can file as head of household (which usually results in a lower tax than filing as single) only on Form 1040A or 1040. You can claim the retire- ment savings contributions credit (saver's credit) only on Form 1040A or 1040. For more information on the retirement savings contributions credit, see Tax Topic 610 at IRS.gov/taxtopics. Premium tax credit. If you or your spouse, with whom you are filing a joint return, enrolled in health insurance through the Mar- ketplace you may be eligible for a premium tax credit. You must file Form 1040A or 1040 to claim the premium tax credit. You may also be eligible to claim the premium tax credit for any de-

pendent you claim on Form 1040A or 1040 who enrolled in health insurance through the Health Insurance Marketplace. For more information on the premium tax credit, see Pub. 974. Tax benefits for education. If you paid higher education ex- penses, you may be eligible for a tax credit or deduction. You may be eligible to claim a credit (and receive a refund) even if you owe no income tax. You must file Form 1040A or 1040 to claim these tax benefits. For more information on tax benefits for education, see Pub. 970. Itemized deductions. You can itemize deductions only on Form 1040. You will benefit by itemizing if your itemized deduc- tions total more than your standard deduction. For 2016, the standard deduction is $6,300 for most single people and $12,600 for most married people filing a joint return. See Tax Topic 501 at IRS.gov/taxtopics. But if someone can claim you (or your spouse if married) as a dependent, your standard deduc- tion is the amount on line E of the Worksheet for Line 5 on the back of Form 1040EZ.

What Filing Status Can You Use? Single. Use this filing status if any of the following was true on December 31, 2016.

You were never married. You were legally separated, according to your state law, un- der a decree of divorce or separate maintenance. But if your divorce was not final (an interlocutory decree), you are con- sidered married and cannot use the single filing status. You were widowed before January 1, 2016, and did not re- marry in 2016.

Married filing jointly. Use this filing status if any of the follow- ing apply.

You were married at the end of 2016, even if you did not live with your spouse at the end of 2016. Your spouse died in 2016, and you did not remarry in 2016. You were married at the end of 2016, and your spouse died in 2017 before filing a 2016 return.

If you and your spouse file jointly, report your combined in- come and deduct your combined allowable expenses on one re- turn. You can file a joint return even if only one of you had in- come or if you did not live together all year. However, both of you must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

For information about marital status, see Pub. 501. Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be re- sponsible for any additional taxes assessed by the IRS. You may want to file separately if:

You believe your spouse isn't reporting all of his or her in- come, or 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.

-7- Instructions for Form 1040EZ

https://www.irs.gov/taxtopics
https://www.irs.gov/taxtopics
https://www.irs.gov/taxtopics/
https://www.irs.gov/taxtopics
https://www.irs.gov/taxtopics
https://www.irs.gov/taxtopics
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If you want to file separately, you can't use Form 1040EZ; in- stead, you must use Form 1040A or 1040. See Innocent spouse relief in Section 5, later, for information about relief from liability for tax on a joint return.

Filing Requirement Charts TIP

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 $10,350 File a return

Married filing jointly** $20,700 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 2016 (or on the date your spouse died) and your gross income was at least $4,050, 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.

TIP 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. Your unearned income1 was over $1,050.

Your earned income2 was over $6,300. Your gross income3 was more than the larger of—

• $1,050, or • Your earned income (up to $5,950) plus $350.

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 2016.

• 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 2016.

• 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, or additional tax on a health savings account.

• 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. • You were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games.

Instructions for Form 1040EZ -8-

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Where To Report Certain Items From 2016 Forms W-2, 1095, 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 1095-A Advance payment of premium tax credit (Part

III, column C) Must file Form 1040A or 1040. See the Instructions for Form 8962

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 if taxable (see Pub. 970) 1099-QA Distributions from ABLE accounts Must file Form 1040 if taxable (see Pub. 907) 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.

-9- Instructions for Form 1040EZ

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Section 3—Line Instructions for Form 1040EZ

You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/freefile for details.

Top of the Form Your first name and initial Last name Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Make sure the SSN(s) above are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Foreign country name Foreign province/state/county Foreign postal code

Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse

C

B

A

A Name and Address

Print or type the information in the spaces provided. If you filed a joint return for 2015 and you are filing a joint return for 2016 with the same spouse, be sure to enter your names and SSNs in the same order as on

your 2015 return.

Name change. If you changed your name because of marriage, divorce, or for any other reason, be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing re- funds. It also safeguards your future social security benefits. Address change. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address. P.O. box. Enter your P.O. box number only if your post office doesn't deliver mail to your home. Foreign address. If you have a foreign address, enter the city name on the appropriate line (do not enter any other information on that line), then also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, coun- ty, or state.

B Social Security Number (SSN)

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 docu- ments, 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

TIP

takes about 2 weeks to get an SSN once the SSA has all the evi- dence 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 re- ceive 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 earn- ings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA. IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you don’t have and aren't eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is re- quested on your tax return. But, make sure your ITIN has not ex- pired. ITINs that haven't been included on a U.S. federal tax re- turn at least once in the last three consecutive years will expire. In addition, ITINs that were assigned before 2013 will expire ac- cording to an annual schedule, regardless of use. Expired ITINs must be renewed in order to avoid delays in processing your re- turn.

An ITIN is for tax use only. It doesn't entitle you to social se- curity benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expira- tion, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop us- ing your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITINinfo.

Instructions for Form 1040EZ -10-

https://www.irs.gov/uac/Free-File%3A-Do-Your-Federal-Taxes-for-Free
http://www.socialsecurity.gov
https://www.irs.gov/Individuals/Additional-ITIN-Information
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2016 Form 1040EZ—Line 1

Nonresident alien spouse. If your spouse is a nonresident ali- en, you cannot use Form 1040EZ unless he or she has either an SSN or an ITIN.

C Presidential Election Campaign Fund

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 won't change.

Income (Lines 1–6) Rounding Off to Whole Dollars 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.

Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).

Refunds of State or Local Income Taxes If you received a refund, credit, or offset of state or local income taxes in 2016, you may receive a Form 1099-G.

For the year the tax was paid to the state or other taxing au- thority, did you file Form 1040EZ or 1040A?