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Instructions for Form 1040-A

Who Can Use Form 1040A?(p12)



You can use Form 1040A if all six of the following apply.
  1. You only had income from the following sources:
    1. Wages, salaries, tips.
    2. Interest and ordinary dividends.
    3. Capital gain distributions.
    4. Taxable scholarship and fellowship grants.
    5. Pensions, annuities, and IRAs.
    6. Unemployment compensation.
    7. Alaska Permanent Fund dividends.
    8. Taxable social security and railroad retirement benefits.
  2. The only adjustments to income you can claim are:
    1. Educator expenses.
    2. IRA deduction.
    3. Student loan interest deduction.
    4. Tuition and fees deduction.
  3. You do not itemize deductions.
  4. Your taxable income (line 27) is less than $100,000.
  5. The only tax credits you can claim are:
    1. Credit for child and dependent care expenses.
    2. Credit for the elderly or the disabled.
    3. Education credits.
    4. Retirement savings contributions credit.
    5. Child tax credit.
    6. Earned income credit.
    7. Additional child tax credit.
    8. Premium tax credit.
  6. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).
You can also use Form 1040A if you received dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax.