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What’s New For information about any additional changes to the 2014 tax law or any other developments affecting Form 1040 or its instructions, go to www.irs.gov/form1040. Health care: individual responsibility. You must either: Indicate on line 61 that you, your spouse (if filing jointly), and your dependents had health care coverage throughout 2014, Claim an 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 your dependents did not have coverage and do not qualify for a coverage exemption. See the instructions for line 61 and Form 8965 for more information. Premium tax credit. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Health Insurance Marketplace. See the instructions for line 69 and Form 8962 for more information. Advance payments of the premium tax credit. Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance payments of the premium tax credit were made, you must file a 2014 tax return and Form 8962. If you enrolled someone who is not claimed as a dependent on your tax return or for more information, see the instructions for Form 8962. Form 1095-A. If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you should have received Form(s) 1095-A. If you receive Form(s) 1095-A for 2014, save it. It will help you figure your premium tax credit. If you did not receive a Form 1095-A, contact the Marketplace. Medicaid waiver payments. If you received certain payments under a Medicaid waiver program for caring for someone who lives in your home with you, you may be able to exclude these payments from your income. See the instructions for line 21. If you reported these payments on your return for 2013 or an earlier year, see www.irs.gov/Individuals/CertainMedicaid-Waiver-Payments-May-BeExcludable-From-Income. You may want to file Form 1040X to amend that prior year return. Pell grants and other scholarships or fellowships. Choosing to include otherwise tax-free scholarships or fellowships in your income can increase an education credit and lower your total tax or increase your refund. See the instructions for line 68, the instructions for Form 8863, and Pub. 970 for more information. Personal exemption amount increased for certain taxpayers. Your personal exemption is increased to $3,950. But the amount is reduced if your adjusted gross income is more than: $152,525 if married filing separately, $254,200 if single, $279,650 if head of household, or $305,050 if married filing jointly or qualifying widow(er). See the instructions for line 42. Alternative minimum tax worksheet. We have added a worksheet to the instructions for line 45. If you are not sure whether you need to complete Form 6251, you can use this worksheet to see whether you should complete it. Mailing your return. If you live in Missouri and need to make a payment with your paper return, you will need to mail it to a different address this year. See Where Do You File? at the end of these instructions. Direct deposit. To combat fraud and identity theft, the number of refunds that can be directly deposited to a single financial account or prepaid debit card is now limited to three a year. After this limit is exceeded, paper checks will be sent instead. Direct Pay. The best way to pay your taxes is with IRS Direct Pay. It’s the safe, easy, and free way to pay from your checking or savings account in one online session. Just click “Pay Your Tax Bill” on IRS.gov.
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? Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 to see if they must file. Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. Earned income credit. Additional child tax credit. American opportunity credit. Credit for federal tax on fuels. Premium tax credit. See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). Premium tax credit. If advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace, you must file a 2014 return and attach Form 8962. Exception for certain children under age 19 or full-time students. 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 2014 or was a full-time student under age 24 at the end of 2014. To do so, use Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 or see Form 8814. A child born on January 1, 1991, is considered to be age 24 at the end of 2014. 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 2014. 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 nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law. When and Where Should You File? File Form 1040 by April 15, 2015. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. 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. Filing instructions and addresses are at the end of these instructions. What if You Cannot File on Time? You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. CAUTION ! An automatic 6-month extension to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions. You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2015, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868. Private Delivery Services If you e-file your return, there is no need to mail it. See the e-file page, earlier, or IRS.gov for more information. However, if you choose to mail it, you can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following. 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. For more information, go to IRS.gov and enter “private delivery service” in the search box. The search results will direct you to the IRS mailing address to use if you are using a private delivery service. You will also find any updates to the list of designated private delivery services. The private delivery service can tell you how to get written proof of the mailing date. Chart A—For Most People IF your filing status is . . . AND at the end of 2014 you were* . . . THEN file a return if your gross income** was at least . . . Single (see the instructions for line 1) under 65 65 or older $10,150 11,700 Married filing jointly*** (see the instructions for line 2) under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $20,300 21,500 22,700 Married filing separately (see the instructions for line 3) any age $3,950 Head of household (see the instructions for line 4) under 65 65 or older $13,050 14,600 Qualifying widow(er) with dependent child (see the instructions for line 5) under 65 65 or older $16,350 17,550 *If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014. (If your spouse died in 2014 or if you are preparing a return for someone who died in 2014, see Pub. 501.) **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). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2014 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***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 regardless of your age.
Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if someone can claim you as a dependent.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. Your unearned income was over $1,000. Your earned income was over $6,200. Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. Your unearned income was over $2,550 ($4,100 if 65 or older and blind). Your earned income was over $7,750 ($9,300 if 65 or older and blind). Your gross income was more than the larger of— $2,550 ($4,100 if 65 or older and blind), or Your earned income (up to $5,850) plus $1,900 ($3,450 if 65 or older and blind). Married dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. Your unearned income was over $1,000. Your earned income was over $6,200. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,850) plus $350. Yes. You must file a return if any of the following apply. Your unearned income was over $2,200 ($3,400 if 65 or older and blind). Your earned income was over $7,400 ($8,600 if 65 or older and blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,850) plus $1,550 ($2,750 if 65 or older and blind).
Line Instructions for Form 1040 IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. Section references are to the Internal Revenue Code. Name and Address Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse’s name on line 3 instead of below your name. If you filed a joint return for 2013 and you are filing a joint return for 2014 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2013 return. Name Change If you changed your name because of marriage, divorce, etc., 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 refunds. 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 box number only if your post office does not 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, but 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, county, or state. Death of a Taxpayer See Death of a Taxpayer under General Information, later. TIP 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 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 1040, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, 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. IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Note. An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law. Nonresident Alien Spouse If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. 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 can also have $3 go to the fund. If you check a box, your tax or refund will not change. Filing Status Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. Married filing separately. Single. Head of household. Married filing jointly. Qualifying widow(er) with dependent child. Same-sex marriage. For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which