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under age 19 at the end of 2009 or was a will be charged from the original due date of the return on any unpaid tax. You must full-time student under age 24 at the end of When and Where attach a statement to your return showing 2009. To do so, use Form 8814. If you that you meet the requirements. If you are make this election, your child does not have Should You File? still unable to file your return by the end of to file a return. For details, use TeleTax File Form 1040 by April 15, 2010. If you the 2-month period, you can get an addi- topic 553 (see page 94) or see Form 8814. file after this date, you may have to pay tional 4 months if, no later than June 15, interest and penalties. See page 92. 2010, you file Form 4868. This 4-month A child born on January 1, 1986, is con- If you were serving in, or in support of, extension of time to file does not extend the sidered to be age 24 at the end of 2009. Do the U.S. Armed Forces in a designated time to pay your tax. See Form 4868. combat zone or contingency operation, you not use Form 8814 for such a child. can file later. See Pub. 3 for details. Private Delivery Services See the back cover for filing instructions Resident aliens. These rules also apply if and addresses. You can use certain private delivery serv- you were a resident alien. Also, you may ices designated by the IRS to meet the qualify for certain tax treaty benefits. See What if You Cannot File on ‘‘timely mailing as timely filing/paying’’ Pub. 519 for details. Time? rule for tax returns and payments. These private delivery services include only the You can get an automatic 6-month exten- Nonresident aliens and dual-status aliens. following. sion if, no later than the date your return is These rules also apply if you were a nonres- due, you file Form 4868. For details, see • DHL Express (DHL): DHL Same Day ident alien or a dual-status alien and both of Form 4868. Service. the following apply. • Federal Express (FedEx): FedEx Pri- An automatic 6-month exten- ority Overnight, FedEx Standard Over- • You were married to a U.S. citizen or sion to file does not extend the night, FedEx 2Day, FedEx International time to pay your tax. See Form resident alien at the end of 2009. CAUTION ! Priority, and FedEx International First. 4868. • You elected to be taxed as a resident • United Parcel Service (UPS): UPS If you are a U.S. citizen or resident alien. Next Day Air, UPS Next Day Air Saver, alien, you may qualify for an automatic See Pub. 519 for details. UPS 2nd Day Air, UPS 2nd Day Air A.M., extension of time to file without filing UPS Worldwide Express Plus, and UPS Form 4868. You qualify if, on the due date Worldwide Express. of your return, you meet one of the follow- Specific rules apply to deter- ing conditions. mine if you are a resident alien, The private delivery service can tell you nonresident alien, or dual-status • You live outside the United States and CAUTION ! how to get written proof of the mailing alien. Most nonresident aliens Puerto Rico and your main place of busi- date. and dual-status aliens have different filing ness or post of duty is outside the United States and Puerto Rico. requirements and may have to file Form Private delivery services cannot 1040NR or Form 1040NR-EZ. Pub. 519 • You are in military or naval service on deliver items to P.O. boxes. duty outside the United States and Puerto discusses these requirements and other in- You must use the U.S. Postal Rico. formation to help aliens comply with U.S. CAUTION ! Service to mail any item to an tax law, including tax treaty benefits and This extension gives you an extra 2 IRS P.O. box address. special rules for students and scholars. months to file and pay the tax, but interest Chart A—For Most People AND at the end of 2009 THEN file a return if your gross IF your filing status is . . . you were* . . . income** was at least . . . under 65 $9,350 Single 65 or older 10,750 under 65 (both spouses) $18,700 Married filing jointly*** 65 or older (one spouse) 19,800 65 or older (both spouses) 20,900 Married filing separately (see page 15) any age $3,650 under 65 $12,000 Head of household (see page 15) 65 or older 13,400 Qualifying widow(er) with dependent child under 65 $15,050 (see page 16) 65 or older 16,150 *If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009. **Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2009 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. ***If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age. - 8 -