74 Forms 1040EZ and 1040A.notebook March 05, 2018
Ex 1
Elizabeth Allison is a food editor for a magazine. She has received a W2 form from her employer and a 1099 form from her savings bank. What is Elizabeth's taxable income for the year if she files as a single taxpayer?
Ex 2
What is Elizabeth's tax? Use 1040EZ form.
74 Forms 1040EZ and 1040A.notebook March 05, 2018
Ex 3
Does Elizabeth get a refund or owe the government money? In either case, determine that amount. Use 1040EZ form.
Attachments
f1040ez.pdf
f1040a.pdf
Form
1040EZ
Department of the Treasury—Internal Revenue Service
Income Tax Return for Single and Joint Filers With No Dependents (99) 2015 OMB No. 1545-0074
Your first name and initial Last name Your social security number
If a joint return, spouse’s first name and initial Last name Spouse’s social security number
▲ Make sure the SSN(s) above are correct.
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Foreign country name Foreign province/state/county Foreign postal code
Presidential Election CampaignCheck here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse
IncomeAttach Form(s) W-2 here.
Enclose, but do not attach, any payment.
1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. Attach your Form(s) W-2. 1
2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2
3 Unemployment compensation and Alaska Permanent Fund dividends (see instructions). 3
4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 5 If someone can claim you (or your spouse if a joint return) as a dependent, check
the applicable box(es) below and enter the amount from the worksheet on back.
You SpouseIf no one can claim you (or your spouse if a joint return), enter $10,300 if single; $20,600 if married filing jointly. See back for explanation. 5
6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. This is your taxable income. ▶ 6
Payments, Credits, and Tax
7 Federal income tax withheld from Form(s) W-2 and 1099. 7 8a Earned income credit (EIC) (see instructions) 8a b Nontaxable combat pay election. 8b
9 Add lines 7 and 8a. These are your total payments and credits. ▶ 910 Tax. Use the amount on line 6 above to find your tax in the tax table in the
instructions. Then, enter the tax from the table on this line. 10
11 Health care: individual responsibility (see instructions) Full-year coverage 1112 Add lines 10 and 11. This is your total tax. 12
RefundHave it directly deposited! See instructions and fill in 13b, 13c, and 13d, or Form 8888.
13a If line 9 is larger than line 12, subtract line 12 from line 9. This is your refund. If Form 8888 is attached, check here ▶ 13a
▶ b Routing number ▶ c Type: Checking Savings
▶ d Account number
Amount You Owe
14 If line 12 is larger than line 9, subtract line 9 from line 12. This is the amount you owe. For details on how to pay, see instructions. ▶ 14
Third Party Designee
Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No
Designee’s name ▶
Phone no. ▶
Personal identification number (PIN) ▶
Sign HereJoint return? See instructions.
Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.▲
Your signature Date Your occupation Daytime phone number
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Paid Preparer Use Only
Print/Type preparer’s name Preparer’s signature Date Check if self-employed
PTIN
Firm’s name ▶
Firm’s address ▶
Firm’s EIN ▶
Phone no.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2015)
Form 1040EZ (2015) Page 2
Use this form if
• Your filing status is single or married filing jointly. If you are not sure about your filing status, see instructions. • You (and your spouse if married filing jointly) were under age 65 and not blind at the end of 2015. If you were born on January 1, 1951, you are considered to be age 65 at the end of 2015.• You do not claim any dependents. For information on dependents, see Pub. 501. • Your taxable income (line 6) is less than $100,000. • You do not claim any adjustments to income. For information on adjustments to income, use the Tax Topics listed under Adjustments to Income at www.irs.gov/taxtopics (see instructions).• The only tax credit you can claim is the earned income credit (EIC). The credit may give you a refund even if you do not owe any tax. You do not need a qualifying child to claim the EIC. For information on credits, use the Tax Topics listed under Tax Credits at www.irs.gov/taxtopics (see instructions). If you received a Form 1098-T or paid higher education expenses, you may be eligible for a tax credit or deduction that you must claim on Form 1040A or Form 1040. For more information on tax benefits for education, see Pub. 970. If you can claim the premium tax credit or you received any advance payment of the premium tax credit in 2015, you must use Form 1040A or Form 1040.
• You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500. But if you earned tips, including allocated tips, that are not included in box 5 and box 7 of your Form W-2, you may not be able to use Form 1040EZ (see instructions). If you are planning to use Form 1040EZ for a child who received Alaska Permanent Fund dividends, see instructions.
Filling in your return
If you received a scholarship or fellowship grant or tax-exempt interest income, such as on municipal bonds, see the instructions before filling in the form. Also, see the instructions if you received a Form 1099-INT showing federal income tax withheld or if federal income tax was withheld from your unemployment compensation or Alaska Permanent Fund dividends.
For tips on how to avoid common mistakes, see instructions.
Remember, you must report all wages, salaries, and tips even if you do not get a Form W-2 from your employer. You must also report all your taxable interest, including interest from banks, savings and loans, credit unions, etc., even if you do not get a Form 1099-INT.
Worksheet for Line 5 — Dependents Who Checked One or Both Boxes
(keep a copy for your records)
Use this worksheet to figure the amount to enter on line 5 if someone can claim you (or your spouse if married filing jointly) as a dependent, even if that person chooses not to do so. To find out if someone can claim you as a dependent, see Pub. 501.
A. Amount, if any, from line 1 on front . . . . . . + 350.00 Enter total ▶ A .
B. Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . B .C. Enter the larger of line A or line B here . . . . . . . . . . . . . . . . . . C .D. Maximum standard deduction. If single, enter $6,300; if married filing jointly, enter $12,600 . D .E. Enter the smaller of line C or line D here. This is your standard deduction . . . . . . . . E .F. Exemption amount.
• If single, enter -0-. • If married filing jointly and —
—both you and your spouse can be claimed as dependents, enter -0-. —only one of you can be claimed as a dependent, enter $4,000.
}F .G. Add lines E and F. Enter the total here and on line 5 on the front . . . . . . . . . . G .
If you did not check any boxes on line 5, enter on line 5 the amount shown below that applies to you.• Single, enter $10,300. This is the total of your standard deduction ($6,300) and your exemption ($4,000).
• Married filing jointly, enter $20,600. This is the total of your standard deduction ($12,600), your exemption ($4,000), and your spouse's exemption ($4,000).
Mailing Return Mail your return by April 18, 2016. Mail it to the address shown on the last page of the instructions.
www.irs.gov/form1040ez Form 1040EZ (2015)
Version A, Cycle 5
INTERNAL USE ONLY DRAFT AS OFDecember 10, 2015
Version A, Cycle 5
INTERNAL USE ONLY DRAFT AS OFDecember 12, 2015
2015 Form 1040EZ
SE:W:CAR:MP
Income Tax Return for Single and Joint Filers With No Dependents
Form
1040EZ
Department of the Treasury—Internal Revenue Service
Income Tax Return for Single and Joint Filers With No Dependents (99)
2015
2015. Catalog Number 11329W.
OMB No. 1545-0074
O M B Number 1545-0074. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
▲
Make sure the SSN(s)above are correct.
Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
Income
Attach Form(s) W-2 here.
Enclose, but do not attach, any payment.
1
Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. Attach your Form(s) W-2.
1
2
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
2
3
Unemployment compensation and Alaska Permanent Fund dividends (see instructions).
3
4
Add lines 1, 2, and 3. This is your adjusted gross income.
4
5
If someone can claim you (or your spouse if a joint return) as a dependent, check
the applicable box(es) below and enter the amount from the worksheet on back.
If no one can claim you (or your spouse if a joint return), enter $10,300 if single; $20,600 if married filing jointly. See back for explanation.
5
6
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
This is your taxable income. ▶
6
Payments, Credits, and Tax
7
Federal income tax withheld from Form(s) W-2 and 1099.
7
8
a
Earned income credit (EIC) (see instructions)
8a
b
Nontaxable combat pay election.
8b
9
Add lines 7 and 8a. These are your total payments and credits. ▶
9
10
Tax. Use the amount on line 6 above to find your tax in the tax table in the instructions. Then, enter the tax from the table on this line.
10
11
11
12
Add lines 10 and 11. This is your total tax.
12
Refund
Have it directly deposited! See instructions and fill in 13b, 13c,and 13d, orForm 8888.
13
a
If line 9 is larger than line 12, subtract line 12 from line 9. This is your refund.
13a
▶
b
Routing number
▶ c Type:
▶
d
Account number
Amount You Owe
14
If line 12 is larger than line 9, subtract line 9 from line 12. This is
the amount you owe. For details on how to pay, see instructions. ▶
14
Third Party Designee
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee’s name ▶
Phone
no. ▶
Personal identification number (PIN) ▶
Sign Here
Joint return? See instructions.
Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.
▲
Your signature
Date
Spouse’s signature. If a joint return, both must sign.
Date
If the IRS sent you an Identity Protection PIN, enter it
here (see inst.)
Paid Preparer Use Only
Preparer’s signature
Date
Check if
self-employed
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 11329W
Form 1040EZ (2015)
Form 1040EZ (2015)
Page 2
Use this form if
• Your filing status is single or married filing jointly. If you are not sure about your filing status, see instructions.
• You (and your spouse if married filing jointly) were under age 65 and not blind at the end of 2015. If you were born on January 1, 1951, you are considered to be age 65 at the end of 2015.
• You do not claim any dependents. For information on dependents, see Pub. 501.
• Your taxable income (line 6) is less than $100,000.
• You do not claim any adjustments to income. For information on adjustments to income, use the Tax Topics listed under Adjustments to Income at www.irs.gov/taxtopics (see instructions).
• The only tax credit you can claim is the earned income credit (EIC). The credit may give you a refund even if you do not owe any tax. You do not need a qualifying child to claim the EIC. For information on credits, use the Tax Topics listed under Tax Credits at www.irs.gov/taxtopics (see instructions). If you received a Form 1098-T or paid higher education expenses, you may be eligible for a tax credit or deduction that you must claim on Form 1040A or Form 1040. For more information on tax benefits for education, see Pub. 970. If you can claim the premium tax credit or you received any advance payment of the premium tax credit in 2015, you must use Form 1040A or Form 1040.
• You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500. But if you earned tips, including allocated tips, that are not included in box 5 and box 7 of your Form W-2, you may not be able to use Form 1040EZ (see instructions). If you are planning to use Form 1040EZ for a child who received Alaska Permanent Fund dividends, see instructions.
Filling in your return
If you received a scholarship or fellowship grant or tax-exempt interest income, such as on municipal bonds, see the instructions before filling in the form. Also, see the instructions if you received a Form 1099-INT showing federal income tax withheld or if federal income tax was withheld from your unemployment compensation or Alaska Permanent Fund dividends.
For tips onhow to avoidcommon mistakes, see instructions.
Remember, you must report all wages, salaries, and tips even if you do not get a Form W-2 from your employer. You must also report all your taxable interest, including interest from banks, savings and loans, credit unions, etc., even if you do not get a Form 1099-INT.
Worksheet for Line 5 —Dependents Who Checked One or Both Boxes
(keep a copy for your records)
Use this worksheet to figure the amount to enter on line 5 if someone can claim you (or your spouse if married filing jointly) as a dependent, even if that person chooses not to do so. To find out if someone can claim you as a dependent, see Pub. 501.
A. Amount, if any, from line 1 on front
+
350.00
Enter total ▶
A .
B. Minimum standard deduction
B .
C. Enter the larger of line A or line B here
C .
D. Maximum standard deduction. If single, enter $6,300; if married filing jointly, enter $12,600
D .
E. Enter the smaller of line C or line D here. This is your standard deduction
E .
F. Exemption amount.
• If single, enter -0-.
• If married filing jointly and —
—both you and your spouse can be claimed as dependents, enter -0-.
—only one of you can be claimed as a dependent, enter $4,000.
}
F .
G. Add lines E and F. Enter the total here and on line 5 on the front
G .
If you did not check any boxes on line 5, enter on line 5 the amount shown below that applies to you.
• Single, enter $10,300. This is the total of your standard deduction ($6,300) and your exemption ($4,000).
• Married filing jointly, enter $20,600. This is the total of your standard deduction ($12,600), your exemption ($4,000), and your spouse's exemption ($4,000).
Mailing Return
Mail your return by April 18, 2016. Mail it to the address shown on the last page of the instructions.
www.irs.gov/form1040ez
Form 1040EZ (2015)
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B950: 1,050
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SMART Notebook
Form
1040A 2015U.S. Individual Income Tax ReturnDepartment of the Treasury—Internal Revenue Service
IRS Use Only—Do not write or staple in this space. (99)
OMB No. 1545-0074Your first name and initial Last name
Your social security number
If a joint return, spouse’s first name and initial Last name Spouse’s social security number
▲ Make sure the SSN(s) above and on line 6c are correct.
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Foreign country name Foreign province/state/county Foreign postal code
Presidential Election CampaignCheck here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse
Filing status Check only one box.
1 Single2 Married filing jointly (even if only one had income)3 Married filing separately. Enter spouse’s SSN above and
full name here. ▶
4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child’s name here. ▶
5 Qualifying widow(er) with dependent child (see instructions)Exemptions
If more than six dependents, see instructions.
6a Yourself. If someone can claim you as a dependent, do not check box 6a.
b Spouse}
c Dependents:
(1) First name Last name
(2) Dependent’s social security number
(3) Dependent’s relationship to you
(4) ✓ if child under age 17 qualifying for child tax credit (see
instructions)
d Total number of exemptions claimed.
Boxes checked on 6a and 6bNo. of children on 6c who: • lived with you
• did not live with you due to divorce or separation (see instructions)
Dependents on 6c not entered above
Add numbers on lines above ▶
Income Attach Form(s) W-2 here. Also attach Form(s) 1099-R if tax was withheld. If you did not get a W-2, see instructions.
7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7
8a Taxable interest. Attach Schedule B if required. 8ab Tax-exempt interest. Do not include on line 8a. 8b
9a Ordinary dividends. Attach Schedule B if required. 9ab Qualified dividends (see instructions). 9b
10 Capital gain distributions (see instructions). 1011 a IRA
distributions. 11a11b Taxable amount
(see instructions). 11b12 a Pensions and
annuities. 12a12b Taxable amount
(see instructions). 12b
13 Unemployment compensation and Alaska Permanent Fund dividends. 1314 a Social security
benefits. 14a14b Taxable amount
(see instructions). 14b
15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15Adjusted gross income
16 Educator expenses (see instructions). 1617 IRA deduction (see instructions). 1718 Student loan interest deduction (see instructions). 18
19 Tuition and fees. Attach Form 8917. 1920 Add lines 16 through 19. These are your total adjustments. 20
21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2015)
Form 1040A (2015) Page 2Tax, credits, and payments
22 Enter the amount from line 21 (adjusted gross income). 2223 a Check
if: { You were born before January 2, 1951, BlindSpouse was born before January 2, 1951, Blind }Total boxes checked ▶ 23a
b If you are married filing separately and your spouse itemizes deductions, check here ▶ 23bStandard
Deduction for— • People who check any box on line 23a or 23b or who can be claimed as a dependent, see instructions. • All others: Single or Married filing separately, $6,300 Married filing jointly or Qualifying widow(er), $12,600 Head of household, $9,250
24 Enter your standard deduction. 2425 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 2526 Exemptions. Multiply $4,000 by the number on line 6d. 2627 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.
This is your taxable income. ▶ 2728 Tax, including any alternative minimum tax (see instructions). 2829 Excess advance premium tax credit repayment. Attach
Form 8962. 2930 Add lines 28 and 29. 3031 Credit for child and dependent care expenses. Attach
Form 2441. 3132 Credit for the elderly or the disabled. Attach
Schedule R. 3233 Education credits from Form 8863, line 19. 3334 Retirement savings contributions credit. Attach Form 8880. 3435 Child tax credit. Attach Schedule 8812, if required. 3536 Add lines 31 through 35. These are your total credits. 3637 Subtract line 36 from line 30. If line 36 is more than line 30, enter -0-. 3738 Health care: individual responsibility (see instructions). Full-year coverage 3839 Add line 37 and line 38. This is your total tax. 3940 Federal income tax withheld from Forms W-2 and 1099. 4041 2015 estimated tax payments and amount applied
from 2014 return. 41If you have a qualifying child, attach Schedule EIC.
42a Earned income credit (EIC). 42ab Nontaxable combat pay election. 42b
43 Additional child tax credit. Attach Schedule 8812. 4344 American opportunity credit from Form 8863, line 8. 4445 Net premium tax credit. Attach Form 8962. 4546 Add lines 40, 41, 42a, 43, 44, and 45. These are your total payments. ▶ 46
Refund Direct deposit? See instructions and fill in 48b, 48c, and 48d or Form 8888.
47 If line 46 is more than line 39, subtract line 39 from line 46. This is the amount you overpaid. 47
48a Amount of line 47 you want refunded to you. If Form 8888 is attached, check here ▶ 48a
▶ b Routing number
▶ c Type: Checking Savings
▶ d Account number
49 Amount of line 47 you want applied to your 2016 estimated tax. 49
Amount you owe
50 Amount you owe. Subtract line 46 from line 39. For details on how to pay, see instructions. ▶ 50
51 Estimated tax penalty (see instructions). 51
Third party designee
Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete the following. No
Designee’s name ▶
Phone no. ▶
Personal identification number (PIN) ▶
Sign here Joint return? See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.▲ Your signature Date Your occupation Daytime phone number
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Paid preparer use only
Print/type preparer's name Preparer’s signature DateCheck ▶ if self-employed
PTIN
Firm's name ▶
Firm's address ▶
Firm's EIN ▶
Phone no.
Form 1040A (2015)
Version B, Cycle 6
INTERNAL USE ONLY DRAFT AS OFDecember 23, 2015
Version B, Cycle 6
INTERNAL USE ONLY DRAFT AS OFDecember 23, 2015
2015 Form 1040A
SE:W:CAR:MP
U.S. Individual Income Tax Return
Form 1040A
2015
2014. Catalog Number 11327A.
U.S. Individual Income Tax Return
Department of the Treasury—Internal Revenue Service
IRS Use Only—Do not write or staple in this space.
(99)
OMB No. 1545-0074
O M B Number 1545-0074. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
▲
Make sure the SSN(s) above and on line 6c are correct.
Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
Filing status
Check only one box.
1
2
3
4
If the qualifying person is a child but not your dependent, enter this child’s name here. ▶
5
Exemptions
If more than six dependents, see instructions.
6
a
If someone can claim you as a dependent, do not check box 6a.
b
}
c
Dependents:
(1) First name Last name
(2) Dependent’s social security number
(3) Dependent’s relationship to you
(4) ✓ if child under
age 17 qualifying for child tax credit (see instructions)
(4) Check if child under age 17 qualifying for child tax credit (see instructions).
d
Total number of exemptions claimed.
Boxes checked on 6a and 6b
No. of children on 6c who:
• lived with you
• did not live with you due to divorce or separation (see instructions)
Dependents on 6c not entered above
Add numbers on lines
above ▶
Income
Attach
Form(s) W-2 here. Also attachForm(s)1099-R if tax was withheld.
If you did notget a W-2, see
instructions.
7
Wages, salaries, tips, etc. Attach Form(s) W-2.
7
8
a
Taxable interest. Attach Schedule B if required.
8a
b
Tax-exempt interest. Do not include on line 8a.
8b
9
a
Ordinary dividends. Attach Schedule B if required.
9a
b
Qualified dividends (see instructions).
9b
10
Capital gain distributions (see instructions).
10
11
a
IRA distributions.
11a
11b
Taxable amount (see instructions).
11b
12
a
Pensions and annuities.
12a
12b
Taxable amount (see instructions).
12b
13
Unemployment compensation and Alaska Permanent Fund dividends.
13
14
a
Social security benefits.
14a
14b
Taxable amount (see instructions).
14b
15
Add lines 7 through 14b (far right column). This is your total income. ▶
15
Adjusted gross income
16
Educator expenses (see instructions).
16
17
IRA deduction (see instructions).
17
18
Student loan interest deduction (see instructions).
18
19
Tuition and fees. Attach Form 8917.
19
20
Add lines 16 through 19. These are your total adjustments.
20
21
Subtract line 20 from line 15. This is your adjusted gross income. ▶
21
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11327A
Form 1040A (2015)
Form 1040A (2015)
Page 2
Tax, credits, and payments
22
Enter the amount from line 21 (adjusted gross income).
22
23
a
Check if:
{
}
Total boxes checked ▶
23a
b
If you are married filing separately and your spouse itemizes deductions, check here ▶
23b
Standard Deduction for—
• People who check any box on line 23a or 23b or who can be claimed as a dependent, see instructions.
• All others:
Single or Married filing separately, $6,300
Married filing jointly or Qualifying widow(er), $12,600
Head of household, $9,250
24
Enter your standard deduction.
24
25
Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-.
25
26
Exemptions. Multiply $4,000 by the number on line 6d.
26
27
Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.
This is your taxable income. ▶
27
28
Tax, including any alternative minimum tax (see instructions).
28
29
Excess advance premium tax credit repayment. Attach Form 8962.
29
30
Add lines 28 and 29.
30
31
Credit for child and dependent care expenses. Attach Form 2441.
31
32
Credit for the elderly or the disabled. Attach Schedule R.
32
33
Education credits from Form 8863, line 19.
33
34
Retirement savings contributions credit. Attach Form 8880.
34
35
Child tax credit. Attach Schedule 8812, if required.
35
36
Add lines 31 through 35. These are your total credits.
36
37
Subtract line 36 from line 30. If line 36 is more than line 30, enter -0-.
37
38
Health care: individual responsibility (see instructions).
38
39
Add line 37 and line 38. This is your total tax.
39
40
Federal income tax withheld from Forms W-2 and 1099.
40
41
2015 estimated tax payments and amount applied from 2014 return.
41
If you have a qualifying child, attach Schedule EIC.
42
a
Earned income credit (EIC).
42a
b
Nontaxable combat pay election.
42b
43
Additional child tax credit. Attach Schedule 8812.
43
44
American opportunity credit from Form 8863, line 8.
44
45
Net premium tax credit. Attach Form 8962.
45
46
Add lines 40, 41, 42a, 43, 44, and 45. These are your total payments. ▶
46
Refund
Directdeposit?See
instructionsand fill in48b, 48c,and 48d orForm 8888.
47
If line 46 is more than line 39, subtract line 39 from line 46.
This is the amount you overpaid.
47
48
a
48a
▶
b
Routing number
▶ c Type:
▶
d
Account number
49
Amount of line 47 you want applied to your
2016 estimated tax.
49
Amount you owe
50
Amount you owe. Subtract line 46 from line 39. For details on how to pay, see instructions. ▶
50
51
Estimated tax penalty (see instructions).
51
Third party designee
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee’s name ▶
Phone
no. ▶
Personal identification number (PIN) ▶
Signhere
Joint return?
See instructions.
Keep a copyfor your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.
▲
Your signature
Date
Spouse’s signature. If a joint return, both must sign.
Date
If the IRS sent you an Identity Protection PIN, enter it
here (see inst.)
Paid preparer use only
Preparer’s signature
Date
Check ▶ ifself-employed
Form 1040A (2015)
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SMART Notebook
Page 1Page 2Attachments Page 1
