Instructions for Form 1040-A
taxmap/instr/i1040a-001.htm#TXMP594a062ftaxmap/instr/i1040a-001.htm#TXMP6d5c67a5These rules apply to all U.S. citizens, regardless of where they
live, and resident aliens.
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e-file?
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taxmap/instr/i1040a-001.htm#TXMP622380e1Use Chart A, B, or C to see if you must file a return.
 | 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 any of the following credits.
- Making work pay credit.
- Earned income credit.
- Additional child tax credit.
- American opportunity credit.
- First-time homebuyer credit (must file Form 1040).
- Credit for federal tax on fuels (must file Form 1040).
- Adoption credit (must file Form 1040).
- Refundable credit for prior year minimum tax (must file
Form 1040).
- Health coverage tax credit (must file Form 1040).
|
taxmap/instr/i1040a-001.htm#TXMP306e377dIf 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 2010 or was a
full-time student under age 24 at the end of 2010. 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 79) or see Form 8814.
A child born on January 1, 1987, is considered to be age 24 at
the end of 2010. Do not use Form 8814 for such a child.
taxmap/instr/i1040a-001.htm#TXMP64d93a92These 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-001.htm#TXMP55858971These rules also apply if you were a nonresident alien or dual-status
alien and both of the following apply.
- You were married to a U.S. citizen or resident alien at the
end of 2010.
- You elected to be taxed as a resident alien.
See Pub. 519 for details.
 | Specific rules apply to determine if you are a resident alien,
nonresident alien, or a dual-status alien. Most nonresident aliens and
dual-status aliens have different filing requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other
information to help aliens comply with U.S. tax law, including tax treaty
benefits and special rules for students and scholars. |
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