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Instructions for Form 1040-EZ

You May Benefit From Filing Form 1040A or 1040 in 2015(p4)

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.
Requirement to reconcile advance payments of the premium tax credit.(p4)
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 file Form 1040A or 1040 and attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year, which you figure on Form 8962. The Marketplace is required to send Form 1095‐A by February 1, 2016, listing the advance payments and other information you need to figure your premium tax credit. Use Form 1095‐A to complete Form 8962. Attach Form 8962 to your return. Do not attach Form 1095‐A to your return.
Information reporting about employer offer of coverage.(p4)
If you or someone in your family was an employee in 2015, 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. This information may be relevant if you purchased health insurance coverage for 2015 through the Health Insurance Marketplace and wish to claim the premium tax credit. You must file Form 1040A or 1040 to claim the premium tax credit. 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 do not wish to claim the premium tax credit for 2015, you do not need the information in Part II. For more information on who is eligible for the premium tax credit, see the instructions for Form 8962.
Earned income credit (EIC) if children lived with you.(p4)
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: