See the discussion under Form 1040 for when you must use that form.
Form 1040EZ is the simplest form to use.taxmap/pub17/p17-003.htm#en_us_publink100031886
- Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2008, your filing status must be married filing jointly.
- You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2008. If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008.
- You do not claim any dependents.
- Your taxable income is less than $100,000.
- Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less.
- You did not receive any advance earned income credit (EIC) payments.
- You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest.
- You do not claim any credits other than the earned income credit or the recovery rebate credit.
- You do not owe any household employment taxes on wages you paid to a household employee.
- You are not claiming the additional standard deduction for real estate taxes or disaster losses.
You must meet all of these requirements to use Form 1040EZ. If you do not, you must use Form 1040A or Form 1040. taxmap/pub17/p17-003.htm#en_us_publink100031887
On Form 1040EZ, you can use only the tax table to figure your tax. You cannot use Form 1040EZ to report any other tax. taxmap/pub17/p17-003.htm#en_us_publink100031888
If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A.taxmap/pub17/p17-003.htm#en_us_publink100031889
- Your income is only from wages, salaries, tips, IRA distributions, pensions and annuities, taxable social security and railroad retirement benefits, taxable scholarship and fellowship grants, interest, ordinary dividends (including Alaska Permanent Fund dividends), capital gain distributions, and unemployment compensation.
- Your taxable income is less than $100,000.
- Your adjustments to income are for only the following items.
- Educator expenses.
- IRA deduction.
- Student loan interest deduction.
- Tuition and fees deduction.
- You do not itemize your deductions.
- Your taxes are from only the following items.
- Tax Table.
- Alternative minimum tax. (See chapter 30.)
- Advance earned income credit (EIC) payments, if you received any. (See chapter 36.)
- Recapture of an education credit. (See chapter 35.)
- Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,800.
- Qualified Dividends and Capital Gain Tax Worksheet.
- You claim only the following tax credits.
- The credit for child and dependent care expenses. (See chapter 32.)
- The credit for the elderly or the disabled. (See chapter 33.)
- The child tax credit. (See chapter 34.)
- The additional child tax credit. (See chapter 34.)
- The education credits. (See chapter 35.)
- The retirement savings contributions credit. (See chapter 37.)
- The earned income credit. (See chapter 36.)
- The recovery rebate credit.
- You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. (See Publication 525, Taxable and Nontaxable Income.)
You must meet all of the above requirements to use Form 1040A. If you do not, you must use Form 1040.
If you meet the above requirements, you can use Form 1040A even if you received employer-provided dependent care benefits or claim the additional standard deduction for real estate taxes paid.
If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. You must use Form 1040.
If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. You can use Form 1040 to report all types of income, deductions, and credits.
You may have received Form 1040A or Form 1040EZ in the mail because of the return you filed last year. If your situation has changed this year, it may be to your advantage to file Form 1040 instead. You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ.taxmap/pub17/p17-003.htm#en_us_publink100031892
- Your taxable income is $100,000 or more.
- You itemize your deductions.
- You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986.
- You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A.
- Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5).
- You received $20 or more in tips in any 1 month and did not report all of them to your employer. (See chapter 6.)
- You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico.
- You claim any credits other than the credits listed earlier under Form 1040A.
- You owe the excise tax on insider stock compensation from an expatriated corporation.
- Your Form W-2 shows an amount in box 12 with a code Z.
- You had a qualified health savings account funding distribution from your IRA.
- You are an employee and your employer did not withhold social security and Medicare tax.
- You have to file other forms with your return to report certain exclusions, taxes, or transactions.
- You are a debtor in a bankruptcy case filed after October 16, 2005.
- You have a net disaster loss attributable to a federally declared disaster, even if you are claiming the standard deduction.
|Table 1-3. Other Situations When You Must File a 2008 Return|
|If any of the four conditions listed below apply, you must file a return, even if your income is less than the amount shown in Table 1-1 or Table 1-2. |
|1.||You owe any special taxes, including any of the following.|
|Social security or Medicare tax on tips you did not report to your employer. (See chapter 6.)|
Social security or Medicare tax on wages you received from an employer who did not withhold these taxes.
Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer. (See chapter 6.)
Uncollected social security, Medicare, or railroad retirement tax on your group-term life insurance. This amount should be shown in box 12 of your Form W-2.
Alternative minimum tax. (See chapter 30.)
Additional tax on a qualified retirement plan, including an individual retirement arrangement (IRA). (See chapter 17.)
Additional tax on an Archer MSA or health savings account. (See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.)
Additional tax on a Coverdell ESA or qualified tuition program. (See Publication 970, Tax Benefits for Education.)
Recapture of an investment credit or a low-income housing credit. (See the Instructions for Form 4255, Recapture of Investment Credit, or Form 8611, Recapture of Low-Income Housing Credit.)
Recapture tax on the disposition of a home purchased with a federally subsidized mortgage. (See chapter 15.)
Recapture of the qualified electric vehicle credit. (See chapter 37.)
Recapture of an education credit. (See chapter 35.)
Recapture of the Indian employment credit. (See the Instructions for Form 8845, Indian Employment Credit.)
Recapture of the new markets credit. (See Form 8874, New Markets Credit.)
Recapture of alternative motor vehicle credit. (See Form 8910, Alternative Motor Vehicle Credit.)
Household employment taxes. (See Schedule H (Form 1040), Household Employment Taxes.)
|2.||You received any advance earned income credit (EIC) payments from your employer. This amount should be shown in box 9 of your Form W-2. (See chapter 36.) |
|3.||You had net earnings from self-employment of at least $400. (See Self-Employed Persons earlier in this chapter.) |
|4.||You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. (See Publication 334.) |