skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - What's New for 2009
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - When Should You File?
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040a-002.htm#TXMP159fa030

Filing Requirements(p7)


rule
spacer

taxmap/instr/i1040a-002.htm#TXMP7f2fe932
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
efile
Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
taxmap/instr/i1040a-002.htm#TXMP12797ba4

Do You Have To File?(p7)


rule
spacer

Use Chart A, B, or C to see if you must file a return.
taxtip
Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for the earned income credit, additional child tax credit, health coverage tax credit, refundable credit for prior year minimum tax, first-time homebuyer credit, or recovery rebate credit.
taxmap/instr/i1040a-002.htm#TXMP0a6975ee

Exception for certain children under age 19 or full-time students.(p7)

rule
spacer

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2008 or was a full-time student under age 24 at the end of 2008. To do so, use Form 1040 and Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 74) or see Form 8814.
A child born on January 1, 1985, is considered to be age 24 at the end of 2008. Do not use Form 8814 for such a child.
taxmap/instr/i1040a-002.htm#TXMP45b9a4cb

Resident aliens.(p7)

rule
spacer

These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
taxmap/instr/i1040a-002.htm#TXMP5331350a

Nonresident aliens and dual-status aliens.(p7)

rule
spacer

These rules also apply if you were a nonresident alien or dual-status alien and both of the following apply. See Pub. 519 for details.
previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - What's New for 2009
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - When Should You File?
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions