Instructions for Form 1040-EZ
taxmap/instr/i1040ez-007.htm#TXMP28aaa615taxmap/instr/i1040ez-007.htm#TXMP494c5e60These rules apply to all U.S. citizens, regardless of where they
live, and resident aliens.
taxmap/instr/i1040ez-007.htm#TXMP28d6ef2dWere you (or your spouse if filing a joint return) age 65 or
older at the end of 2010? If you were born on January 1, 1946, you are
considered to be age 65 at the end of 2010.
| 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. |
 | 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. |
taxmap/instr/i1040ez-007.htm#TXMP294e6484If 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 2010 or was a
full-time student under age 24 at the end of 2010. To do so, use Forms 1040 and
8814. 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, 1987, is considered to be age 24 at
the end of 2010. Do not use Form 8814 for such a child.
taxmap/instr/i1040ez-007.htm#TXMP0cd1ebc8
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#TXMP644e4d52These 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 2010.
- 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.
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