Form 1040 EZ Income Tax Return for Single and Joint Filers with No De

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and
Joint Filers With No Dependents (99)

Form

1040EZ
Label
(See page 9.)

Use the
IRS label.
Otherwise,
please print
or type.
Presidential
Election
Campaign
(see page 9)

L
A
B
E
L

Your social security number

If a joint return, spouse’s first name and initial

Last name

Spouse’s social security number

¶

1

Attach
Form(s) W-2
here.

2
3

Enclose, but do
not
attach, any
payment.

4
5

You may benefit
from filing Form
1040A or 1040.
See Before You
Begin on page 4.

6
7
8
9a
b
10
11

Payments,
Credits,
and Tax

Refund

12a

Have it directly
deposited! See
page 18 and fill in
12b, 12c,
and 12d or
Form 8888.

Amount
you owe

2

Add lines 1, 2, and 3. This is your adjusted gross income.
If someone can claim you (or your spouse if a joint return) as a dependent, check
the applicable box(es) below and enter the amount from the worksheet on back.

4

You
Spouse
If no one can claim you (or your spouse if a joint return), enter $9,350 if single;
$18,700 if married filing jointly. See back for explanation.
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
This is your taxable income.
Federal income tax withheld from Form(s) W-2 and 1099.
Making work pay credit (see worksheet on back).
Earned income credit (EIC) (see page 13).
Nontaxable combat pay election.
9b
Add lines 7, 8, and 9a. These are your total payments and credits.
Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27
through 35 of the instructions. Then, enter the tax from the table on this line.

©

d

Account number

©c

Type:

Spouse

3

5
©

©

6
7
8
9a
10
11

If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.
If Form 8888 is attached, check here ©
Routing number

¶

1

12a

Checking

Savings

If line 11 is larger than line 10, subtract line 10 from line 11. This is
the amount you owe. For details on how to pay, see page 19.

©

13

Yes. Complete the following.

Do you want to allow another person to discuss this return with the IRS (see page 20)?

Third party
designee

You

Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
Unemployment compensation in excess of $2,400 per recipient and Alaska Permanent
Fund dividends (see page 11).

b

13

©

.

Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.
Attach your Form(s) W-2.

©

You must enter
your SSN(s) above.

Checking a box below will not
change your tax or refund.

Check here if you, or your spouse if a joint return, want $3 to go to this fund .

Income

No

Designee’s
Phone
Personal identification
©
©
©
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and
accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based
on all information of which the preparer has any knowledge.
Your occupation
Daytime phone number
Your signature
Date

Sign
here

Paid
preparer’s
use only

Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.

©

Keep a copy for
your records.

OMB No. 1545-0074

Last name

Home address (number and street). If you have a P.O. box, see page 9.

H
E
R
E

Joint return? See
page 6.

2009

Your first name and initial

©

Spouse’s signature. If a joint return, both must sign.

Preparer’s
signature

Date

Date

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

Spouse’s occupation

©

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36.

Check if
self-employed

Preparer’s SSN or PTIN

EIN
Phone no.

Cat. No. 11329W

Form 1040EZ (2009)

Page 2

Form 1040EZ (2009)

Worksheet for 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
Line 5 —
dependent, see Pub. 501.
Dependents
who checked A. Amount, if any, from line 1 on front . . . . . .
+
300.00 Enter total ©
A.
one or both
950.00
B. Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . B .
boxes
C. Enter the larger of line A or line B here . . . . . . . . . . . . . . . . .
D. Maximum standard deduction. If single, enter $5,700; if married filing jointly, enter $11,400
E. Enter the smaller of line C or line D here. This is your standard deduction . . . . . . .
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 $3,650.
G. Add lines E and F. Enter the total here and on line 5 on the front
. .

(keep a copy for
your records)

.

.

.

.

.

.

.

.
.
.

%

C.
D.
E.

F.

. 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 $9,350. This is the total of your standard deduction ($5,700) and your exemption ($3,650).
● Married filing jointly, enter $18,700. This is the total of your standard deduction ($11,400), your exemption ($3,650), and
your spouse's exemption ($3,650).

Worksheet
for Line 8 —
Making work
pay credit

Use this
worksheet to
figure the amount
to enter on line 8
if you cannot be
claimed as a
dependent on
another person's
return.

Before you begin:

√ If married filing jointly, include your spouse's amounts with yours when completing this worksheet.

1a. Important. See the instructions on page 12 if (a) you received a taxable scholarship or fellowship grant not reported on
a Form W-2, (b) your wages include pay for work performed while an inmate in a penal institution, or (c) you received
a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan.
Do you (and your spouse if filing jointly) have 2009 wages of more than $6,451 ($12,903 if married filing jointly)?
Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.
No. Enter your earned income (see instructions) . . . . . 1a.
b. Nontaxable combat pay included on line la (see
instructions) . . . . . . . . . . . 1b.

2.
3.
4.
5.
6.
7.

8.
9.
10.

(keep a copy for
your records)

Multiply line 1a by 6.2% (.062) . . . . . . . . . . . . 2.
Enter $400 ($800 if married filing jointly) . . . . . . . . . 3.
Enter the smaller of line 2 or line 3 (unless you checked "Yes" on line 1a) . . . . . . 4.
Enter amount from Form 1040EZ, line 4 (on front) . . . . . . 5.
Enter $75,000 ($150,000 if married filing jointly)
. . . . . . 6.
Is the amount on line 5 more than the amount on line 6?
No. Skip line 8. Enter the amount from line 4 on line 9 below.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . 7.
Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . . 8.
Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . 9.
Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You
may have received this payment if you received social security benefits, supplemental security
income, railroad retirement benefits, or veterans disability compensation or pension benefits
(see instructions).
No.
Yes.

11.

Mailing
return

√ If you can be claimed as a dependent on someone else's return, you do not qualify for this credit.

Enter -0- on line 10.
Enter the total of the economic recovery payments received by you (and your spouse,
if filing jointly). Do not enter more than $250 ($500 if married filing jointly) . . 10.
Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result
here and on Form 1040EZ, line 8. . . . . . . . . . . . . . . . . . . 11.

Mail your return by April 15, 2010. Use the envelope that came with your booklet. If you do not have that envelope or if you
moved during the year, see the back cover for the address to use.
Form 1040EZ (2009)