skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

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

Helpful Hints(p3)

rule
taxmap/instr/i1040ez-001.htm#en_us_publink10002737
Future developments.(p3)
rule
For the latest information about developments related to Form 1040EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/form1040ez.
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e176
Filing status.(p3)
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. (p3)
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.(p3)
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_publink100048158
taxmap/instr/i1040ez-001.htm#TXMP66296299
Affordable Care Act - What You Need To Know Text DescriptionAffordable Care Act - What You Need To Know   
taxmap/instr/i1040ez-001.htm#en_us_publink12063zd0e276

Section 1—Before You Begin(p5)

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(p5)

rule
taxmap/instr/i1040ez-001.htm#en_us_publink100048035
Due date of return.(p5)
rule
File Form 1040EZ by April 18, 2017. The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia (which changes your filing deadline even if you do not live in the District of Columbia).
taxmap/instr/i1040ez-001.htm#en_us_publink100048033
Earned income credit (EIC). (p5)
rule
You may be able to take the EIC if you earned less than $14,880 ($20,430 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, later.
taxmap/instr/i1040ez-001.htm#en_us_publink100048159
Service at local IRS offices by appointment. (p5)
rule
Many issues can be resolved conveniently on IRS.gov with no waiting. However, if you need help from an IRS Taxpayer Assistance Center (TAC), you need to call to schedule an appointment. Go to IRS.gov/taclocator to find the location and telephone number of your local TAC.
taxmap/instr/i1040ez-001.htm#en_us_publink100048160
Delayed refund for returns claiming the earned income credit (EIC). (p5)
rule
Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the EIC. This applies to the entire refund, not just the portion associated with the EIC. Although the IRS will begin releasing refunds for returns that claim this credit on February 15, because of the time it generally takes banking or financial systems to process deposits, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your return has no processing issues and you elect direct deposit). If you filed your return before February 15, you can check Where’s My Refund? on IRS.gov (IRS.gov/refunds) a few days after February 15 for your projected deposit date. Where’s My Refund? and the IRS2Go phone app remain the best ways to check the status of any refund.
taxmap/instr/i1040ez-001.htm#en_us_publink100048038
Delivery services.(p5)
rule
Eight delivery services have been added to the list of designated private delivery services. For the complete list, see Private delivery services in Section 4, later.
taxmap/instr/i1040ez-001.htm#en_us_publink100048040
Cash payment option. (p5)
rule
There is a new option for taxpayers whose only option is to pay their taxes in cash. For details, see Pay with Cash under Amount You Owe in Section 3, later.
taxmap/instr/i1040ez-001.htm#en_us_publink100048161
Get Transcript Online. (p5)
rule
The Get Transcript Online tool on IRS.gov is available again to get a copy of your tax transcripts and similar documents. To guard against fraud, you will now need to go through a two-step authentication process in order to use the online tool. For more information, go to IRS.gov/transcript.
taxmap/instr/i1040ez-001.htm#en_us_publink100048162
Electronic Filing PIN. (p5)
rule
Electronic Filing PIN, an IRS-generated PIN used to verify your signature on your self-prepared, electronic tax return, is no longer available. To validate your signature, you must use your prior-year adjusted gross income or prior-year self-select PIN. See Electronic return signatures under Signing Your Return in Section 3, later.
taxmap/instr/i1040ez-001.htm#en_us_publink100048042
Individual taxpayer identification number (ITIN) renewal.(p5)
rule
If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more information, see the Instructions for Form W-7.
taxmap/instr/i1040ez-001.htm#en_us_publink100048164
Secure access. (p5)
rule
To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/secureaccess.
taxmap/instr/i1040ez-001.htm#TXMR0c5f952a
Olympic and Paralympic medals and USOC prize money.(p5)
rule
If you were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games, you must use Form 1040. The value may be nontaxable.