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IRS.gov Website
Instructions for Form 1040-A
taxmap/instr/i1040a-003.htm#en_us_publink12088ud0e651

What If You Cannot File on Time?(p6)

rule
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.
caution
An automatic 6-month extension to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2015, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.
taxmap/instr/i1040a-003.htm#en_us_publink12088ud0e686

Private Delivery Services(p6)

rule
If you e-file your return, there is no need to mail it. See the e-file page, earlier, or IRS.gov for more information. However, if you choose to mail it, you can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
For more information, go to IRS.gov and enter private delivery service in the search box. The search results will direct you to the IRS mailing address to use if you are using a private delivery service. You will also find any updates to the list of designated private delivery services. The private delivery service can tell you how to get written proof of the mailing date.

Chart A—For Most People

IF your filing status is . . .AND at the end of
2014 you were* . . .
THEN file a return if your
gross income** was at least . . .
 
Single
(see the instructions for line 1)
under 65
65 or older
 $10,150
11,700
  
Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
 $20,300
21,500
22,700
  
Married filing separately
(see the instructions for line 3)
any age $3,950  
Head of household
(see the instructions for line 4)
under 65
65 or older
 $13,050
14,600
  
Qualifying widow(er) with dependent child (see the instructions for line 5)under 65
65 or older
 $16,350
17,550
  
* If you were born on January 1, 1950, you are considered to be age 65 at the end of 2014. (If your spouse died in 2014 or if you are preparing a return for someone who died in 2014, see Pub. 501.)
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2014 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b to figure the taxable part of social security benefits you must include in gross income.
*** If you did not live with your spouse at the end of 2014 (or on the date your spouse died) and your gross income was at least $3,950, you must file a return regardless of your age.
 

Chart B—For Children and Other Dependents


See the instructions for line 6c to find out if someone can claim you as a dependent.
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
 In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
  box No. You must file a return if any of the following apply.
  
  •  Your unearned income was over $1,000.
  •  Your earned income was over $6,200.
  •  Your gross income was more than the larger of—
   
  •  $1,000, or
  •  Your earned income (up to $5,850) plus $350.
  box Yes. You must file a return if any of the following apply.
  
  •  Your unearned income was over $2,550 ($4,100 if 65 or older and blind).
  •  Your earned income was over $7,750 ($9,300 if 65 or older and blind).
  •  Your gross income was more than the larger of—
   
  •  $2,550 ($4,100 if 65 or older and blind), or
  •  Your earned income (up to $5,850) plus $1,900 ($3,450 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
  box No. You must file a return if any of the following apply.
  
  •  Your unearned income was over $1,000.
  •  Your earned income was over $6,200.
  •  Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  •  Your gross income was more than the larger of—
   
  •  $1,000, or
  •  Your earned income (up to $5,850) plus $350.
  box Yes. You must file a return if any of the following apply.
  
  •  Your unearned income was over $2,200 ($3,400 if 65 or older and blind).
  •  Your earned income was over $7,400 ($8,600 if 65 or older and blind).
  •  Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
  •  Your gross income was more than the larger of—
   
  •  $2,200 ($3,400 if 65 or older and blind), or
  •  Your earned income (up to $5,850) plus $1,550 ($2,750 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return for 2014 if you owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28. You must also file a return for 2014 if advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095-A showing the amount of the advance payments, if any.
You must file a return using Form 1040 if any of the following apply for 2014.
  • You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
  • You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life insurance, or additional tax on a health savings account.
  • You had net earnings from self-employment of at least $400.
  • 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.
  • You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
  • You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.
  • You owe any recapture taxes, including repayment of the first-time homebuyer credit.
  • You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
 

Would It Help You To Itemize Deductions on Form 1040?

      
 You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid for state and local income or sales taxes, real estate taxes, personal property taxes, and mortgage interest. You may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if—
 Your filing status is:ANDYour itemized deductions are more than:
 Single    
  • Under 65
  • 65 or older or blind
  • 65 or older and blind
  
  •  $6,200
  •   7,750
  •   9,300
 
 Married filing jointly    
  • Under 65 (both spouses)
  • 65 or older or blind (one spouse)
  • 65 or older or blind (both spouses)
  • 65 or older and blind (one spouse)
  • 65 or older or blind (one spouse) and
        65 or older and blind (other spouse)
  • 65 or older and blind (both spouses)
  
  • $12,400
  •  13,600
  •  14,800
  •  14,800

  •  16,000


  •  17,200
 
 Married filing separately*
  • Your spouse itemizes deductions
  • Under 65
  • 65 or older or blind
  • 65 or older and blind
  
  •      $0
  •   6,200
  •   7,400
  •   8,600
 
 Head of household
  • Under 65
  • 65 or older or blind
  • 65 or older and blind
  
  •  $9,100
  •  10,650
  •  12,200
 
 Qualifying widow(er) with dependent child
  • Under 65
  • 65 or older or blind
  • 65 or older and blind
  
  • $12,400
  •  13,600
  •  14,800
 
* If you can take an exemption for your spouse, complete the Standard Deduction Worksheet for the amount that applies to you.
 If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard deduction figured on the Standard Deduction Worksheet.

Where To Report Certain Items From 2014 Forms W-2, 1097, 1098, and 1099

efile IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 40.
 FormItem and Box in Which It Should Appear Where To Report
 W-2Wages, tips, other compensation (box 1) Form 1040A, line 7
  Allocated tips (box 8) See Wages, Salaries, Tips, etc.
  Dependent care benefits (box 10) Form 2441, Part III
  Adoption benefits (box 12, code T) Must file Form 1040
  Employer contributions to an Archer MSA (box 12, code R) Must file Form 1040
  Employer contributions to a health savings account (box 12, code W) Must file Form 1040 if required to file Form 8889 (see instructions for Form 8889)
  Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N) Must file Form 1040
 W-2GGambling winnings (box 1) Must file Form 1040
 1097-BTCBond tax credit  Must file Form 1040 to take
 1098Mortgage interest (box 1)
Points (box 2)
 Must file Form 1040 to deduct
  Refund of overpaid interest (box 3) See the instructions on Form 1098
  Mortgage insurance premiums (box 4) Must file Form 1040 to deduct
 1098-CContributions of motor vehicles, boats, and airplanesMust file Form 1040 to deduct
 1098-EStudent loan interest (box 1) See the instructions for Form 1040A, line 18
 1098-MAHome mortgage payments (box 3) Must file Form 1040 to deduct
 1098-TQualified tuition and related expenses (box 1) See the instructions for Form 1040A, line 19, or line 33, but first see the instructions on Form 1098-T
 1099-AAcquisition or abandonment of secured property See Pub. 4681
 1099-BBroker and barter exchange transactions Must file Form 1040
 1099-CCanceled debt (box 2) Generally must file Form 1040 (see Pub. 4681)
 1099-DIVTotal ordinary dividends (box 1a) Form 1040A, line 9a
  Qualified dividends (box 1b) See the instructions for Form 1040A, line 9b
  Total capital gain distributions (box 2a) See the instructions for Form 1040A, line 10
  Amount reported in box 2b, 2c, or 2d Must file Form 1040
  Nondividend distributions (box 3) Must file Form 1040 if required to report as capital gains (see the instructions on Form 1099-DIV)
  Investment expenses (box 5) Must file Form 1040 to deduct
  Foreign tax paid (box 6) Must file Form 1040 to deduct or take a credit for the tax
 1099-GUnemployment compensation (box 1) See the instructions for Form 1040A, line 13
  State or local income tax refund (box 2) See the instructions underRefunds of State or Local Income Taxes, later
  Amount reported in box 5, 6, 7, or 9 Must file Form 1040
 1099-INTInterest income (box 1) See the instructions on Form 1099-INT and the instructions for Form 1040A, line 8a
  Early withdrawal penalty (box 2) Must file Form 1040 to deduct
  Interest on U.S. savings bonds and Treasury obligations
(box 3)
See the instructions for Form 1040A, line 8a
  Investment expenses (box 5) Must file Form 1040 to deduct
  Foreign tax paid (box 6) Must file Form 1040 to deduct or take a credit for the tax
  Tax-exempt interest (box 8) Form 1040A, line 8b
  Specified private activity bond interest (box 9) Must file Form 1040
  Market discount (box 10) See instructions on Form 1099-INT and Pub. 550
  Bond premium (box 11) See instructions on Form 1099-INT and Pub. 550
 1099-KPayment card and third party network transactions Must file Form 1040
 1099-LTCLong-term care and accelerated death benefits Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
 1099-MISCMiscellaneous income Must file Form 1040
 1099-OIDOriginal issue discount (box 1) See the instructions on Form 1099-OID
  Other periodic interest (box 2) See the instructions on Form 1099-OID
  Early withdrawal penalty (box 3) Must file Form 1040 to deduct
  Market discount (box 5) See the instructions on Form 1099-OID and Pub. 550
  Acquisition premium (box 6) See the instructions on Form 1099-OID and Pub. 550
  Original issue discount on U.S. Treasury obligations (box 8) See the instructions on Form 1099-OID
  Investment expenses (box 9) Must file Form 1040 to deduct
 1099-PATRPatronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) Must file Form 1040 if taxable (see the instructions on Form 1099-PATR)
  Domestic production activities deduction (box 6) Must file Form 1040 to deduct
  Amount reported in box 7, 8, 9, or 10 Must file Form 1040
 1099-QQualified education program payments Must file Form 1040
 1099-RDistributions from IRAs* See the instructions for Form 1040A, lines 11a and 11b
  Distributions from pensions, annuities, etc. See the instructions for Form 1040A, lines 12a and 12b
  Capital gain (box 3) See the instructions on Form 1099-R
  Disability income with code 3 in box 7 See the instructions for Form 1040A, line 7
 1099-SGross proceeds from real estate transactions (box 2)Must file Form 1040 if required to report the sale (see Pub. 523)
  Buyer's part of real estate tax (box 5) Must file Form 1040
 1099-SADistributions from HSAs and MSAs** Must file Form 1040
 SSA-1099Social security benefits See the instructions for lines 14a and 14b
 RRB-1099Railroad retirement benefits See the instructions for lines 14a and 14b
 *This includes distributions from Roth, SEP, and SIMPLE IRAs.
 **This includes distributions from Archer and Medicare Advantage MSAs.