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