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deduction. You are not obligated to itemized your deductions just because your total deductions are more than the standard deduction amount. You always have a choice to not itemize if you can do either.
Even if you do not otherwise have to file a tax return, you should file to get a refund of any federal tax withheld, if you are eligible for the Earned Income Credit or even if you are eligible for a refundable credit for prior year minimum tax.
An automatic six month extension to file will not extend the time to pay your tax. You can always pay late but not without charging you interest or penalties on any tax not paid by the original due date of your tax return.
If you are a U.S. Citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your tax return, you live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. You also qualify for an automatic extension of time to file without filing Form 4868 if are in the military or naval service on duty outside the United States and Puerto Rico.
You can use Form 1040A if you only had income from wages, salaries, or tips. You can use 1040A if your only adjustments to income you want to claim is a student loan interest deduction. You can also file 1040A if you received dependent care benefits or if you owe tax from the recapture of an education credit or the Alternative Minimum tax. However, you cannot use Form 1040A if you received income from self-employment such as from your business or your farm. 
If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if you file a joint tax return. He or she must also have either an SSN or an ITIN if you file a separate tax return and claim an exemption for your spouse or if your spouse is filing a separate tax return.
The Presidential Election Campaign fund reduces candidate's dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general elections. If you want $3 to go to this fund, check the box.
You can check "Single" box on line 1 if on December 31, 2014 you were never married or you were legally separated according to your state law under a decree of divorce or separate maintenance. You can also check "Single" if you were widowed before January 1, 2014 and you did not remarry before the end of 2014 and you did not have a qualifying child to claim qualifying widow(er) filing status.
You can check the "Married Filing Jointly" on line 2 if you were married at the end of 2014 even if you did not live with your spouse at the end of 2014. You also check "Married Filing Jointly" if your spouse died in 2014 and you did not remarry by the end of 2014. If you were married at the end of 2014 and your spouse died in 2015 before filing a 2014 tax return then you need to file as "Married Filing Jointly" for 2014.
If you file a joint tax return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the tax return. You may want to file separate if you believe that your spouse is not reporting all of his or her income. If you do not want to be responsible for any taxes due if your
 

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Copyright © 2015 [Hera's Income Tax School]. All Annual Federal Tax Refresher Course rights reserved.
Revised: 05/31/15
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