Instructions for Form 1040-A
taxmap/instr/i1040a-001.htm#TXMP0b1c7091These rules apply to all U.S. citizens, regardless of where they live, and resident
aliens.
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taxmap/instr/i1040a-001.htm#TXMP406d97e6Use 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.
- 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).
|
See Pub.
501 for details. Also see Pub.
501
if you do not have to file but received a Form 1099-B (or substitute statement).
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 2011 or was a full-time student under age 24 at the end of 2011. 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
TeleTax Topics, later) or see Form 8814.
A child born on January 1, 1988, is considered to be age 24 at the end of 2011. Do not use Form 8814 for such a
child.
taxmap/instr/i1040a-001.htm#TXMP6bbc91c2These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub.
519 for details.
These 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
2011.
- 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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