The following rules apply to all U.S. citizens, regardless of where they live, and resident aliens.taxmap/instr/i1040ez-007.htm#TXMP79376baf
Were you (or your spouse if filing a joint return) age 65 or older at the end of 2009? If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009.
| || Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing Information, to find out if you must file a return. If you do, you must use Form 1040A or 1040.|
| || No. Use the Filing Requirement Charts on page 7 to see if you must file a return. See the Tip below if you have earned income.|
Even if you otherwise 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 income credit or making work pay credit.
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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 2009 or was a full-time student under age 24 at the end of 2009. But you must use Forms 1040 and 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 26) or see Form 8814.
A child born on January 1, 1991, is considered to be age 19 at the end of 2009. Similarly, a child born on January 1, 1986, is considered to be age 24 at the end of 2009. Do not use Form 8814 for such a child.taxmap/instr/i1040ez-007.htm#TXMP7261452b
These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.taxmap/instr/i1040ez-007.htm#TXMP1ece58ce
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 2009.
- 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, including tax treaty benefits, and special rules for students and scholars.