Form 1040EZ Tax Year 2017 Filing Checklist
Overview of Form 1040EZ for Tax Year 2017
Form 1040EZ provides a simplified option for filing federal income taxes for taxpayers with straightforward financial situations. The 2017 tax year represents the final year this form was available, as the IRS consolidated it with Form 1040A into a redesigned Form 1040, effective with 2018 tax returns. For 2017, Form 1040EZ is designed for filers with limited income sources, no dependents, and straightforward tax situations. The form includes health insurance coverage reporting requirements under the Affordable Care Act individual shared responsibility provision.
Key Tax Year 2017 Provisions
Standard Deduction and Exemption Amounts
The 2017 standard deduction amounts to $6,350 for single filers and $12,700 for married individuals filing jointly. Personal exemption amounts equal $4,050 per person. Combined on Line 5, these total $10,400 for single filers and $20,800 for married filing jointly when no one can claim the taxpayer as a dependent.
Income Limitations and Restrictions
Taxable income on Line 6 must be less than $100,000. Taxable interest cannot exceed $1,500. Acceptable income sources include wages, salaries, tips, taxable scholarships or fellowship grants, unemployment compensation, and Alaska Permanent Fund dividends. Any other income type disqualifies the use of Form 1040EZ.
Health Coverage Mandate
The Affordable Care Act individual shared responsibility provision requires Line 11 reporting. Taxpayers must indicate whether they have full-year health coverage, claim an exemption using Form 8965, or calculate the shared responsibility payment. Forms 1095-A, 1095-B, and 1095-C document coverage but do not need to be attached to the return.
Earned Income Credit Thresholds
EIC income limits for 2017 vary by filing status. Single filers with no qualifying children must have earned income and adjusted gross income below $15,010. Married filing jointly filers with no qualifying children are subject to a limit of $20,600. Higher limits apply for taxpayers with qualifying children, but those taxpayers must use Form 1040A or Form 1040 to claim EIC with dependents. Investment income cannot exceed $3,450 to be eligible for EIC.
Eligibility Requirements
Filing Status Restrictions
Filing status must be single or married filing jointly. The head of household, married filing separately, and qualifying widow or widower statuses require Form 1040 or Form 1040A. Nonresident aliens may only use Form 1040EZ if married filing jointly.
Age and Vision Requirements
Both the taxpayer and their spouse, if filing jointly, must be under the age of 65 and not blind at the end of 2017. Anyone born on January 1, 1953, is considered to be 65 years old at the end of 2017 and cannot use Form 1040EZ. Taxpayers age 65 or older or who are blind must use Form 1040A or Form 1040.
Dependent Limitations
No dependents can be claimed on Form 1040EZ. Taxpayers with qualifying children or other dependents must file Form 1040A or Form 1040 to claim them and associated tax benefits.
Premium Tax Credit Disqualification
Taxpayers who received advance payments of the premium tax credit for themselves, their spouse, or any enrolled family member cannot use Form 1040EZ. They must file Form 1040A or Form 1040, along with Form 8962, to reconcile advance premium tax credit payments.
No Adjustments to Income Permitted
Form 1040EZ does not allow any adjustments to income. Taxpayers with adjustments, such as IRA contributions, student loan interest deductions, self-employment tax deductions, or alimony payments, must use Form 1040A or Form 1040.
No Itemized Deductions Allowed
Only the standard deduction is permitted on Form 1040EZ. Taxpayers who would benefit from itemizing deductions must use Form 1040A or Form 1040.
Step-by-Step Filing Process
Step 1: Verify Complete Eligibility
Confirm filing status is single or married filing jointly. Verify you and your spouse, if applicable, are under age 65 and not blind on December 31, 2017. Ensure no dependents will be claimed. Check that taxable income will be less than $100,000. Confirm taxable interest does not exceed $1,500. Verify income comes only from wages, salaries, tips, taxable scholarships, unemployment compensation, or Alaska Permanent Fund dividends. Confirm no adjustments to income will be claimed. Verify no advance premium tax credit payments were received.
Step 2: Gather Required Income Documentation
Collect all Forms W-2 from every employer showing wages, salaries, and tips in Box 1 and federal income tax withheld in Box 2. Obtain Forms 1099-INT for taxable interest if received. Gather Form 1099-G for unemployment compensation. Collect documentation of Alaska Permanent Fund dividends if applicable. Ensure that the name and Social Security number on all forms match the information on the Social Security card precisely.
Step 3: Obtain Health Coverage Documentation
Gather Forms 1095-A if anyone in the household had Marketplace health insurance coverage. Collect Forms 1095-B showing coverage from insurance companies or government programs. Obtain Forms 1095-C if employer-provided coverage, with Part III completed. These forms document coverage status for Line 11 reporting. Keep these forms with your records, but do not attach them to the return.
Step 4: Complete Personal Information Section
Enter first name, middle initial, last name, and Social Security number at the top of Form 1040EZ. If filing jointly, enter the spouse’s first name, middle initial, last name, and Social Security number. Enter your home address, including the apartment number if applicable. Enter city, town, or post office, state, and ZIP code. Check the appropriate filing status box.
Step 5: Report Wages, Salaries, and Tips on Line 1
Enter the total amount from Box 1 of all Forms W-2. Add all Box 1 amounts together if multiple W-2 forms are received. Report all wages, salaries, and tips, even if no Form W-2 was received. Do not enter amounts from other boxes on Form W-2.
Step 6: Report Taxable Interest on Line 2
Enter total taxable interest from all sources. Add all Forms 1099-INT amounts together. Include interest even if no Form 1099-INT was received because the amount was less than $10. Total taxable interest must not exceed $1,500. If taxable interest exceeds $1,500, you cannot use Form 1040EZ and must file Form 1040A or Form 1040.
Step 7: Report Unemployment Compensation and Alaska Permanent Fund Dividends on Line 3
Combine all unemployment compensation from Forms 1099-G. Add any Alaska Permanent Fund dividends received. Enter the total on Line 3. Unemployment compensation is considered taxable income but not earned income for Earned Income Credit purposes.
Step 8: Calculate Adjusted Gross Income on Line 4
Add Lines 1, 2, and 3 together. Enter the total on Line 4. This amount represents adjusted gross income with no adjustments permitted.
Step 9: Determine Standard Deduction and Exemption on Line 5
If no one can claim you as a dependent, enter $10,400 if single or $20,800 if married filing jointly. These amounts represent the combined standard deduction and personal exemption.
If someone can claim you as a dependent, complete the worksheet on page 2 of Form 1040EZ. Enter earned income from Line 1 on worksheet Line A. Add $350 on Line A. Enter $1,050 on worksheet Line B. On worksheet Line C, enter the larger of Line A or Line B. Enter $6,350 for single or $12,700 for married filing jointly on worksheet Line D. On worksheet Line E, enter the smaller of Line C or Line D. This is the standard deduction component. On worksheet Line F, enter zero if single and claimed as a dependent. Enter zero if married filing jointly and both spouses can be claimed as dependents. Enter $4,050 if married filing jointly and only one spouse can be claimed as a dependent. Add worksheet Lines E and F on Line G. Enter Line G amount on Form 1040EZ Line 5.
Step 10: Calculate Taxable Income on Line 6
Subtract Line 5 from Line 4. If Line 5 exceeds Line 4, enter zero. This amount represents taxable income and must be less than $100,000 to use Form 1040EZ.
Step 11: Report Federal Income Tax Withheld on Line 7
Enter total federal income tax withheld from all Forms W-2 shown in Box 2. Add all Box 2 amounts together if multiple forms are used. Include federal income tax withheld from Forms 1099 if applicable.
Step 12: Determine Earned Income Credit on Line 8a
Review EIC eligibility requirements in Form 1040EZ instructions. Investment income must not exceed $3,450. Earned income and adjusted gross income must each be below $15,010 for single filers with no qualifying children or $20,600 for married filing jointly with no qualifying children. Must have a valid Social Security number. Filing status cannot be married filing separately. Cannot be claimed as a qualifying child of another person. Must be a U.S. citizen or resident alien for the entire year. Refer to the EIC table in the instructions to determine the credit amount if eligible. Enter the amount on Line 8a.
Step 13: Report Nontaxable Combat Pay on Line 8b
A member of the U.S. Armed Forces who received nontaxable combat pay shown in Box 12 of Form W-2 with code Q may elect to include the amount for EIC purposes. Enter the amount on Line 8b only if making this optional election. Evaluate whether including combat pay increases EIC before making an election.
Step 14: Calculate Total Payments and Credits on Line 9
Add Lines 7 and 8a together. Enter total on Line 9. This represents all payments through withholding plus any Earned Income Credit.
Step 15: Determine Tax Using Tax Table on Line 10
Use the tax table in Form 1040EZ instructions to find the tax corresponding to Line 6 taxable income and filing status. The tax table lists income ranges in $50 increments. Find the row containing the Line 6 amount, then look in the column for filing status. Enter tax amount on Line 10.
Step 16: Report Health Coverage or Shared Responsibility Payment on Line 11
Check the “Full-year coverage” box and enter zero on Line 11 if the taxpayer, spouse (if filing jointly), and anyone who could be claimed as a dependent had qualifying health coverage for all 12 months of 2017. Qualifying coverage includes employer-sponsored coverage, Marketplace coverage, Medicare, Medicaid, CHIP, TRICARE, veterans' health coverage, and other minimum essential coverage.
Suppose anyone lacked coverage for one or more months, either claim coverage exemption using Form 8965 or calculate the shared responsibility payment. Use the worksheet in Form 8965 instructions or Form 1040EZ instructions to calculate the fee. Enter shared responsibility payment amount on Line 11. Attach Form 8965 if claiming exemption.
Step 17: Calculate Total Tax on Line 12
Add Lines 10 and 11 together. Enter total on Line 12. This represents total tax liability, including income tax and any shared responsibility payment.
Step 18: Determine Refund or Amount Owed
Line 13a Refund: If Line 9 exceeds Line 12, subtract Line 12 from Line 9. Enter the result on Line 13a.
Direct Deposit: Complete Lines 13b, 13c, and 13d for direct deposit. Enter the routing number on Line 13b. Check the account type box on Line 13c. Enter account number on Line 13d. Verify routing and account numbers carefully.
Line 14 Amount Owed: If Line 12 exceeds Line 9, subtract Line 9 from Line 12. Enter the result on Line 14. Make payment payable to “United States Treasury.” Write Social Security number, daytime phone number, and “2017 Form 1040EZ” on the payment.
Step 19: Complete Third Party Designee Section
Check the “Yes” box to authorize someone to discuss your return with the IRS. Enter designee name, phone number, and five-digit personal identification number. Check the “No” box if you are not authorizing a third-party designee.
Step 20: Sign and Date Return
Sign and date return under penalties of perjury. Enter occupation and daytime phone number. If married filing jointly, both spouses must sign, date, and enter their occupations. Both signatures are required for a joint return. Enter Identity Protection PIN if issued by IRS.
Step 21: Attach Required Forms
Attach Copy B of all Forms W-2 to the front of Form 1040EZ using staples or tape. Do not use paper clips. Attach Form 8965 if claiming coverage exemption or reporting shared responsibility payment. Do not attach Forms 1095-A, 1095-B, or 1095-C. Keep these forms with the records.
Step 22: Mail Return by Deadline
Mail the completed Form 1040EZ by April 17, 2018—an extended deadline from April 15 due to the Emancipation Day holiday in the District of Columbia on April 16. Use the correct IRS mailing address for the state from the instructions. Different addresses apply for returns with payments versus refunds. Enclose but do not attach payment if owed.
If more time is needed, file Form 4868 by April 17, 2018, to request an automatic six-month extension to October 15, 2018. An extension to the file is not an extension to pay. Estimate and pay tax liability by April 17, 2018, to avoid penalties and interest.
Critical Filing Restrictions
Credits Limited to EIC Only
Form 1040EZ permits only the Earned Income Credit. Cannot claim child tax credit, education credits, retirement savings credit, child and dependent care credit, or any other credits. If you need to claim other credits, you must file Form 1040A or Form 1040.
No Deductions Except Standard Deduction
Only standard deduction permitted. No itemized deductions allowed. No adjustments to income, such as IRA contributions, student loan interest, educator expenses, or self-employment tax deductions, are permitted. If you have adjustments or would benefit from itemizing, you must file Form 1040A or Form 1040.
Nonresident Alien Filing Restrictions
Nonresident aliens can only use Form 1040EZ if they are married and filing jointly. All other nonresident aliens must file Form 1040NR or Form 1040NR-EZ. Consult Publication 519 for nonresident and resident alien status requirements.
Joint Return Liability
When filing a joint return, both spouses are jointly and severally liable for all taxes, interest, and penalties due. Once a joint return is filed, you cannot choose to file separate returns for that year after the due date. If requesting innocent spouse relief from liability, you must file Form 8857 within two years of receiving an IRS notice.
Important Filing Considerations
Final Year for Form 1040EZ
Tax year 2017 marks the final opportunity to file Form 1040EZ. Beginning with 2018 tax returns, IRS consolidated Form 1040EZ and Form 1040A into the redesigned Form 1040.
Consider Alternative Forms
Even if eligible for Form 1040EZ, consider whether Form 1040A or Form 1040 might result in lower tax liability. These forms allow additional credits, deductions, and adjustments not available on Form 1040EZ.
Electronic Filing Options
Consider filing electronically using IRS e-file. Electronic filing provides faster refunds within 21 days, along with direct deposit, automatic error checking, and confirmation of receipt. Many taxpayers qualify for IRS Free File, which offers free software and electronic filing.
Record Retention
Keep copies of completed Form 1040EZ, Forms W-2, Forms 1099, Forms 1095, and all supporting documents for at least three years from the filing date or two years from the date tax was paid, whichever is later. If you substantially understate your income or fail to file your return, the IRS may extend its examination periods.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
