2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Filing<br />
Requirements<br />
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.<br />
Nonresident aliens and dual-status aliens.<br />
These rules also apply to nonresident aliens<br />
An automatic 4-month extension<br />
to file does not extend the<br />
Do You Have To File?<br />
and dual-status aliens who were married to time to pay your tax. See <strong>Form</strong><br />
CAUTION<br />
Use Chart A, B, or C to see if you must file U.S. citizens or residents at the end of <strong>2004</strong> 4868.<br />
a return. U.S. citizens who lived in or had and who have elected to be taxed as resiincome<br />
from a U.S. possession should see dent aliens. Other nonresident aliens and<br />
Pub. 570. Residents of Puerto Rico can use<br />
If you are a U.S. citizen or resident, you<br />
dual-status aliens have different filing remay<br />
qualify <strong>for</strong> an automatic extension of<br />
TeleTax topic 901 (see page 8) to see if quirements. They may have to file <strong>Form</strong><br />
they must file.<br />
<strong>1040</strong>NR or <strong>Form</strong> <strong>1040</strong>NR-EZ. Specific time to file without filing <strong>Form</strong> 4868 or<br />
rules apply to determine if you are a resi- filing <strong>for</strong> an extension by phone. You qual-<br />
Even if you do not otherwise dent or nonresident alien. See Pub. 519 <strong>for</strong> ify if, on the due date of your return, you<br />
TIP have to file a return, you should details, including the rules <strong>for</strong> students and meet one of the following conditions.<br />
file one to get a refund of any scholars who are aliens.<br />
federal income tax withheld.<br />
• You live outside the United States and<br />
You should also file if you are eligible <strong>for</strong><br />
Puerto Rico and your main place of busithe<br />
earned income credit, the additional<br />
ness or post of duty is outside the United<br />
child tax credit, or the health coverage tax<br />
States and Puerto Rico.<br />
credit.<br />
When Should You<br />
• You are in military or naval service on<br />
Have you tried IRS e-file? File?<br />
duty outside the United States and Puerto<br />
It’s the fastest way to get<br />
Rico.<br />
Not later than April 15, 2005. If you file<br />
your refund and it’s free if you are eligible. after this date, you may have to pay interest<br />
Visit www.irs.gov <strong>for</strong> details. and penalties. See page 59.<br />
This extension gives you an extra 2<br />
months to file and pay the tax, but interest<br />
Exception <strong>for</strong> children under age 14. If<br />
will be charged from the original due date<br />
you are planning to file a tax return <strong>for</strong> your What If You Cannot File of the return on any unpaid tax. You must<br />
child who was under age 14 at the end of<br />
on Time?<br />
attach a statement to your return showing<br />
<strong>2004</strong> and certain other conditions apply,<br />
that you meet the requirements.<br />
you can elect to include your child’s in- You can get an automatic 4-month extencome<br />
on your return. But you must use sion if, no later than April 15, 2005, you<br />
<strong>Form</strong> 8814 to do so. If you make this elec- either file <strong>for</strong> an extension by phone or you<br />
tion, your child does not have to file a re- file <strong>Form</strong> 4868. For details, including how<br />
Where Do You File?<br />
turn. For details, use TeleTax topic 553 to file by phone, see <strong>Form</strong> 4868.<br />
(see page 8) or see <strong>Form</strong> 8814.<br />
See the back cover of this booklet <strong>for</strong> filing<br />
A child born on January 1, 1991, is conusing<br />
a private delivery service to mail<br />
instructions and addresses. For details on<br />
sidered to be age 14 at the end of <strong>2004</strong>. Do<br />
not use <strong>Form</strong> 8814 <strong>for</strong> such a child. your return or payment, see page 15.<br />
!<br />
Chart A—For Most People<br />
AND at the end of <strong>2004</strong><br />
THEN file a return if your gross<br />
IF your filing status is . . . you were* . . . income** was at least . . .<br />
Single<br />
under 65 $7,950<br />
65 or older 9,150<br />
under 65 (both spouses) $15,900<br />
Married filing jointly*** 65 or older (one spouse) 16,850<br />
65 or older (both spouses) 17,800<br />
Married filing separately (see page 17) any age $3,100<br />
Head of household (see page 17)<br />
under 65 $10,250<br />
65 or older 11,450<br />
Qualifying widow(er) with dependent under 65 $12,800<br />
child (see page 17) 65 or older 13,750<br />
* If you were born on January 1, 1940, you are considered to be age 65 at the end of <strong>2004</strong>.<br />
** Gross income means all income you received in the <strong>for</strong>m of money, goods, property, and services that is not exempt<br />
from tax, including any income from sources outside the United States (even if you may exclude part or all of it). Do<br />
not include social security benefits unless you are married filing a separate return and you lived with your spouse at<br />
any time in <strong>2004</strong>.<br />
*** If you did not live with your spouse at the end of <strong>2004</strong> (or on the date your spouse died) and your gross income was<br />
at least $3,100, you must file a return regardless of your age.<br />
-12-