Formulario 1040EZ (2015) del IRS: Guía de presentación tardía y enmendada

Form 1040EZ was the IRS's simplified federal income tax return for the 2015 tax year, designed for filers with straightforward financial situations. It accepted only certain types of income and did not allow itemized deductions or most tax credits. The IRS discontinued it starting with the 2018 tax year.

Late Filers 

Missed the April 18, 2016, due date? You can still file your 2015 Form 1040EZ to stop penalties and keep your tax record current.

Multiple Income Sources 

This form accepted wages, tips, unemployment compensation, taxable interest, and Alaska Permanent Fund dividends, provided your total income stayed under $100,000 for the year.

Itemizing Deductions 

Form 1040EZ did not allow itemized deductions. Taxable interest over $1,500 or any Schedule A deduction requires filing Form 1040A or 1040 instead.

Claiming 2015 Credits 

Eligible low-income filers with no dependents could claim the Earned Income Credit directly on this form—one of the few 2015 tax credits available.

IRS Compliance 

Filing your 2015 return, even years late, creates an official record and prevents the IRS from filing a Substitute for Return on your behalf.

Citizens Abroad / Military 

Taxpayers in military combat zones or disaster-designated areas may qualify for extended deadlines and refund exceptions not available in most standard filing cases.

Follow each step below to complete your 2015 Form 1040EZ accurately and avoid IRS delays. Certain instructions apply only to the 2015 tax year.

1. Gather Your Tax Information Before Starting 

Collect all W-2s, 1099s, SSA-1099s, and interest income records before you begin. If original documents are unavailable, request free wage and income transcripts at IRS.gov/transcript to accurately reconstruct your 2015 income figures.

2. Choose the Correct Filing Status [2015 Only] 

Form 1040EZ (2015) supported only Single and Married Filing Jointly. The other three statuses — Head of Household, Married Filing Separately, and Qualifying Widow(er) — required Form 1040A or 1040. Note: This status was renamed Qualifying Surviving Spouse in 2022. On paper, prior-year returns with a wrong status typically trigger IRS correspondence rather than an outright rejection.

3. Report All Income on the Correct Lines 

Report wages and tips on Line 1, taxable interest on Line 2, and unemployment compensation or Alaska Permanent Fund dividends on Line 3. Enter your total income on Line 4. Form 1040EZ did not allow Social Security or disability benefits—filers with those income types were required to use Form 1040A or Form 1040 instead.

4. Calculate Your Adjusted Gross Income (AGI) 

Form 1040EZ included no above-the-line adjustments, so your Line 4 total carried directly as your AGI. Your AGI determines eligibility for certain types of tax credits, controls income-based phase-outs, and serves as your official income figure used by lenders, benefit programs, and federal agencies on record.

5. Apply the Standard Deduction and Exemptions [2015 Only] 

For 2015, the standard deduction was $6,300 for single filers and $12,600 for married filing jointly. Non-dependents entered these fixed amounts directly on Line 5. Filers who could be claimed as a dependent and used the Line 5 worksheet to calculate a reduced amount. Itemized deductions were not permitted on this form.

6. Claim the Earned Income Credit [2015 Only] 

Eligible workers with no dependents could claim the Earned Income Credit on line 8a—no schedule was required. The maximum EIC with no qualifying children was $503 for 2015. This credit reduced your income tax liability or increased your refund.

Missing W-2s or Tax Records for Previous Years?

Late filers often no longer have access to original wage statements or income records from 2015. The IRS and Social Security Administration maintain records that can help you reconstruct your return accurately and avoid costly errors.

IRS Wage & Income Transcript 

This transcript contains all income reported to the IRS by employers and payers for 2015, including W-2 wages, 1099 income, unemployment compensation, and taxable interest — everything needed to complete your return accurately.

IRS Account Transcript 

This record shows your full 2015 IRS account history, including prior payments made, penalties charged, credits applied, and whether a return was previously filed or processed under your Social Security number.

Social Security Administration 

SSA records can substitute for missing W-2s and SSA-1099s, providing a verified breakdown of 2015 wages, Social Security retirement payments, and disability benefits not available from other sources.

Contact previous employers 

Employers are legally required to retain payroll records for several years, meaning a past employer may still have your 2015 W-2 on file and is obligated to provide a copy upon request.

Never estimate income figures — always use IRS transcripts to match records exactly and reduce the risk of getting follow-up notices.

These are the most frequent errors causing IRS delays, rejected returns, or missed credits on 2015 filings.

• Using the wrong tax year form — Only the official 2015 version of Form 1040EZ is valid; submitting a form from any other year will result in automatic rejection by the IRS.
• Missing the Earned Income Credit — Eligible filers sometimes overlook Line 8a entirely, leaving up to $503 in 2015-specific credits unclaimed and reducing their refund or balance adjustment.
• Wrong filing status label — Form 1040EZ for 2015 supported only Single and Married Filing Jointly; using any other status on this form will cause your return to be rejected.
• Applying PEASE limitations incorrectly—PEASE limitations reduced itemized deductions for high earners in 2015; Form 1040EZ did not allow them—applying this rule signals the use of the wrong form.
• Treating unemployment compensation as partially tax-free—Unemployment compensation was fully taxable in 2015 and must be on line 3; omitting it understates income and may trigger an IRS balance-due notice.
• Assuming a refund is still available — The 2015 refund deadline expired April 15, 2019; filing now will not produce a refund unless a qualifying military or financial disability exception applies.
• Missing or incorrect Social Security numbers — Both spouses must include valid Social Security numbers on a joint return; any error will cause the IRS to reject the return and deny credits.
• Unsigned return — A return without all required signatures is invalid and will not be processed until a properly signed copy is received at the correct IRS address.
• Missing attachments — Failing to include W-2s or required income documents delays processing and triggers IRS correspondence requesting missing tax information from the filer.

What is IRS Form 1040EZ (2015) used for? 

Form 1040EZ (2015) was the simplified federal income tax return for individuals with straightforward tax situations. It applied to single or married filers under 65, with no dependents, income under $100,000, and no itemized deductions. It is now used only to file or amend a 2015 return.

Can I still file a 2015 tax return?

Yes, there is no deadline preventing you from filing a prior-year return. Filing your 2015 Form 1040EZ stops the failure-to-file penalty and creates an official IRS record. However, the refund deadline passed on April 15, 2019, so most late filers will not receive a refund.

Can I e-file my 2015 Form 1040EZ? 

No, the IRS does not allow electronic filing for prior-year returns. Your completed 2015 Form 1040EZ must be printed, signed, and mailed to the IRS address in the 2015 instructions. Use certified mail to document the date your return was sent and received.

What if I can't pay the full 2015 balance? 

File your return immediately, regardless of your ability to pay — this action stops the more expensive failure-to-file penalty. Apply for an installment agreement using Form 9465 or request a payment plan through your IRS online account to manage the balance you owe over time.

How do I get my 2015 tax information if I've lost my records? 

Visit IRS.gov/transcript and use the free Get Transcript Online service to request wage and income records, or call 1-800-908-9946. Always verify you are on the official IRS website — confirm the locked padlock icon appears in your browser before entering any personal tax information.

Should I also amend my 2015 state return? 

Yes, if changes to your federal 2015 return affect your state taxable income, you will need to file an amended state return. Each state has its form, due date, and mailing address for prior-year amendments. Check your state revenue department or consult a tax professional.

Can I use Form 1040EZ for other previous years? 

No, the IRS issues specific tax forms for each tax year with year-specific rules, line numbers, and amounts. Form 1040EZ (2015) is valid only for that year. For any other prior year return, download the correct form directly from the official IRS website at IRS.gov.

What income types were not allowed on Form 1040EZ for 2015? 

Form 1040EZ did not allow Social Security benefits, dividends, IRA or pension distributions, self-employment income, rental income, capital gains, alimony, or K-1 income. Filers with any of these income types were required to use Form 1040A or Form 1040 for 2015.