Form 1040EZ (2014)
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 2014. If you were born on
January 1, 1950, you are considered to be age 65 at the end of 2014.
• 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 TeleTax 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 TeleTax 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 2014, 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 $6,200; if married filing jointly, enter $12,400 . 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 $3,950.
}
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 $10,150. This is the total of your standard deduction ($6,200) and your exemption ($3,950).
• Married filing jointly, enter $20,300. This is the total of your standard deduction ($12,400), your exemption ($3,950), and
your spouse's exemption ($3,950).
Mailing
Return
Mail your return by April 15, 2015. Mail it to the address shown on the last page of the instructions.
www.irs.gov/form1040ez
Form 1040EZ (2014)