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1040EZ Instructions
For use in Preparing 2014 Returns
IntroductionSection 1—Before You BeginWhat's NewYou May Benefit From Filing Form 1040A or 1040 in 2014Death of a TaxpayerForeign Financial AssetsParent of a Kidnapped ChildSection 2—Filing RequirementsDo You Have To File?When Should You File?Checklist for Using Form 1040EZShould You Use Another Form?What Filing Status Can You Use?Filing Requirement ChartsSection 3—Line Instructions for Form 1040EZName and AddressSocial Security Number (SSN)Presidential Election Campaign FundIncome (Lines 1–6)Rounding Off to Whole DollarsRefunds of State or Local Income TaxesSocial Security BenefitsNevada, Washington, and California domestic partnersLine 1, Wages, Salaries, and TipsLine 2, Taxable InterestTax-Exempt InterestLine 3, Unemployment Compensation and Alaska Permanent Fund DividendsLine 6, Taxable IncomePayments, Credits, and Tax (Lines 7–11)Line 7, Federal Income Tax WithheldLines 8a and 8b, Earned Income Credit (EIC)2014 Earned Income Credit (EIC) TableLine 9Line 10, TaxRefundRefund OffsetLine 11, Health Care: Individual ResponsibilityLines 13a Through 13dAmount You OweLine 14, Amount You OweWhat if You Cannot Pay?Penalty for Not Paying Enough Tax During the YearThird Party DesigneeSigning Your ReturnSection 4—After You Have FinishedReturn ChecklistFiling the ReturnDue DateWhat if You Cannot File on Time?What if You File or Pay Late?Where Do You File?Section 5—General InformationThe Taxpayer Advocate Service Is Here To Help YouSuggestions for Improving the IRS Taxpayer Advocacy PanelSection 6—How To Get Tax HelpRefund InformationRecorded Tax Help (TeleTax)2014 Tax TablesDisclosure, Privacy Act, and Paperwork Reduction Act NoticeEstimates of Taxpayer BurdenMajor Categories of Federal Income and Outlays for Fiscal Year 2013