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| * No credits other than the earned income credit * No advanced payments of the premium tax credit |
| If your spouse is a nonresident alien, you cannot use Form 1040EZ if he or she cannot file a U.S. tax return. |
| If your nonresident alien spouse has a social security number or an Individual Tax Identification Number, that would normally mean that they are a resident, otherwise they would normally not have qualified for such an identification number. If your nonresident alien spouse becomes a resident alien before he or she can file a tax return, then you would be able to the requirements and be able to file Form 1040EZ. Likewise, if your nonresident spouse is living with your in the United States and files with you jointly, he or she would be able to qualify for an Individual Identification Number with the Internal Revenue Service and therefore be considered a resident alien instead of a nonresident alien. |
| You also cannot file a tax return using Form 1040EZ if you owe tax from the recapture of an education credit. If you can claim a credit for excess social security and tier 1 RRTAX tax withheld will won't be able to file Form 1040EZ either. There will also not be a space for any retirement Savings Contributions Credit or the Saver's Credit on Form 1040EZ. Therefore, if you have any of these, you will not be able to file Form 1040EZ. |
| There are only certain items you can fit on Form 1040EZ. Just like you cannot fill 12 ounces of water into an 8 ounce glass, you cannot fill your Form 1040EZ with certain items meant for Form 1040. You can try it and in both instances would result in a mess. In the glass of water instance, you would have to mop the floor and the Form 1040EZ instance, you would not find a space for it and if you insert it in the form anyways, you would soon receive a letter from the Internal Revenue Service (IRS). Just like you want to keep that floor dry, you want to keep the Internal Revenue Service (IRS) or the other tax collecting agencies away. |
| An Individual Tax Identification Number (ITIN) does not entitle you to social security benefits and neither does it allow you to work legally under U.S. law. |
| An ITIN is only intended to serve the purpose of identifying the individual filing a tax return or being claimed on a tax return for various purposes such as when claiming an exemption. It in the same format as a social security number. Although an individual taxpayer identification number (ITIN) is like a social security number in format, unlike a social security number which serves many purposes, the ITIN number only serves one -identifying the holder. The individual tax identification number (ITIN) does not entitle the holder for social security benefits or to legally work in the United States. If you are working in the United States illegally and someday will have a status adjustment, you should keep all your paystubs to report all your wages to the Social Security Administration to the correct social security number when your legal status becomes adjusted. |
| If one spouse does not report the correct tax, both spouses may be responsible for any individual taxes assessed by the IRS. You may want to file separately if you believe your spouse is not reporting all of his |
| Copyright © 2015 [Hera's Income Tax School]. All Annual Federal Tax Refresher Course rights reserved. |
| Revised: 05/31/15 |
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