skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e171

Helpful Hints

rule
taxmap/instr/i1040ez-001.htm#en_us_publink10002737
Future Developments.
rule
For the latest information about developments related to Form 1040EZ and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040ez.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e176
Filing status.
rule
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 household 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 Information, for more information.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e189
Icons.
rule
We use icons throughout the booklet to draw your attention to special information. Here are some key icons:
efile IRS e-file. This alerts you to many online benefits, particularly electronic tax filing, available to you at IRS.gov.
taxtip 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.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e243
Writing in information.
rule
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:
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e254
taxmap/instr/i1040ez-001.htm#TXMP4264e2fd
Income Text DescriptionIncome   


taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e276

Section 1—Before You Begin

rule

taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e283Introduction

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.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e297

What's New

rule
taxmap/instr/i1040ez-001.htm#en_us_publink100017888
Health care: individual responsibility.
rule
You must either:
See the instructions for line 11 and Form 8965 for more information.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e328
Earned income credit (EIC).
rule
You may be able to take the EIC if you earned less than $14,590 ($20,020 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, later.
taxmap/instr/i1040ez-001.htm#en_us_publink100011729
Medicare waiver payments.
rule
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.
If you reported these payments on your return for 2013 or an earlier year, see http://www.irs.gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income. You may want to file Form 1040X to amend that prior year return.
taxmap/instr/i1040ez-001.htm#en_us_publink100011730
Mailing your return.
rule
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.
taxmap/instr/i1040ez-001.htm#TXMR30377ac0
Direct Deposit.
rule
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.
taxmap/instr/i1040ez-001.htm#TXMR0e1d04a2
Direct pay.
rule
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 on "Pay Your Tax Bill" on IRS.gov.