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IRS.gov Website
Instructions for Form 1040-A
taxmap/instr/i1040a-001.htm#en_us_publink12088ud0e452

Filing Requirements(p5)

For Use in Tax Year 2013
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taxmap/instr/i1040a-001.htm#en_us_publink12088ud0e462Introduction

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 IRS.gov for details.
taxmap/instr/i1040a-001.htm#en_us_publink12088ud0e487

Do You Have To File?(p5)

For Use in Tax Year 2013
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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 any of the following credits.
  • Earned income credit.
  • Additional child tax credit.
  • American opportunity credit.
  • Credit for federal tax on fuels (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).
taxmap/instr/i1040a-001.htm#en_us_publink12088ud0e547
Exception for certain children under age 19 or full-time students.(p5)
For Use in Tax Year 2013
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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 2013 or was a full-time student under age 24 at the end of 2013. 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 or see Form 8814.
A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Do not use Form 8814 for such a child.
taxmap/instr/i1040a-001.htm#en_us_publink12088ud0e565
Resident aliens.(p5)
For Use in Tax Year 2013
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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-001.htm#en_us_publink12088ud0e581
Nonresident aliens and dual-status aliens.(p5)
For Use in Tax Year 2013
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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.
caution
Specific rules apply to determine if you are a resident alien, nonresident alien, or 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.