Index of Instructions for Form 1040-A

A

Address change, Address change

Addresses of Internal Revenue Service Centers,

Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.

Alien, Nonresident aliens and dual-status aliens.

Allocated tip income, Tip income you did not report to your employer....

Alternative minimum tax, Alternative minimum tax.

Amended return, How do you amend your tax return?

Amount you owe, Amount You Owe

Annuities, Pensions and Annuities

B

Blindness, Blindness., Standard Deduction Chart for People Who Were Born Before January 2, 1948, or Were Blind—Line 24

C

Capital gain distributions, Form 8615, Qualified Dividends and Capital Gain Tax Worksheet

Nominee, Capital Gain Distributions

Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses

Child tax credits, Dependents and Qualifying Child for Child Tax Credit, This credit is for certain people who have..., 2012 Child Tax Credit Worksheet—Line 33

Common mistakes, how to avoid, How to avoid common mistakes.

Community property states, Community Property States

Credit for the elderly or the disabled, Credit for the Elderly or the Disabled

D

Death of a taxpayer, Death of a taxpayer.

Death of spouse, Claiming a refund for a deceased taxpayer., Death of your spouse.

Debt held by the public, gift to reduce, How do you make a gift to reduce debt held by the public?

Deductions for contributions to an individual retirement arrangement (IRA), Line 17

Dependent care benefits, Dependent care benefits, which should be...

Dependents:

Exemptions for, Dependents and Qualifying Child for Child Tax Credit

Standard deduction, Standard Deduction Worksheet for Dependents—Line 24

Standard deduction for, Standard Deduction

Direct deposit of refund, Lines 43a Through 43d

Disclosure, Privacy, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice

Dividends:

Nominee, Ordinary Dividends, Qualified Dividends

Ordinary dividends, Ordinary Dividends

Qualified dividends, Qualified Dividends

Dual-Status Aliens, Nonresident aliens and dual-status aliens.

Dual-status aliens, Nonresident aliens and dual-status aliens.

E

Earned income credit (EIC), What is the EIC?, Earned Income Credit (EIC) Table

Combat pay, nontaxable, Combat pay, nontaxable.

Education credits, Education Credits

Educator expenses, Educator Expenses

Elderly persons:

Credit for, Credit for the Elderly or the Disabled

Standard deduction, Standard Deduction Chart for People Who Were Born Before January 2, 1948, or Were Blind—Line 24

Standard deduction for, Line 23a

Electronic filing (e-file), Electronic Return Signatures!, Quick and Easy Access to Tax Help and Tax Forms and Publications, Line Instructions for Form 1040A, Have you tried IRS e-file? It's the fastest..., Electronic Filing (e-file), Lines 43a Through 43d, Amount You Owe

Estimated tax payments, Income tax withholding and estimated tax payments for 2013., 2012 Estimated Tax Payments

Excess social security and tier 1 RRTA tax withheld, Excess social security and tier 1 railroad retirement (RRTA) tax withheld.

Exemptions, A student is a child who during any part..., Exemptions

Extension of time to file, What If You Cannot File on Time?

Extensions of time to file, Line 41

F

Filing requirements, Would It Help You To Itemize Deductions on..., Filing Requirements

Filing status—which box to check, Filing Status, If your spouse died in 2012, you cannot file...

Foreign accounts and trusts, Foreign accounts and trusts.

Foreign-source income, Foreign-Source Income

Form 1040A or Form 1040?, Who Can Use Form 1040A?

Form W-2, Wages, Salaries, Tips, etc., Your employer is required to provide or send...

Forms, how to get, Quick and Easy Access to Tax Help and Tax Forms and Publications, Order Form for Forms and Publications

Free File, Electronic Filing (e-file)

Free tax help, Quick and Easy Access to Tax Help and Tax Forms and Publications

H

Head of household, Head of Household

Help (free), Other Ways To Get Help

How to comment on forms, We welcome comments on forms.

I

Identity theft, Secure your tax records from identity theft.

Income, Income, Adjusted Gross Income

Income tax withheld (federal), Federal Income Tax Withheld

Individual retirement arrangement (IRA):

Contributions to, Line 17

Distributions from, IRA Distributions, You may have to pay an additional tax if...

Individual taxpayer identification number, IRS Individual Taxpayer Identification Numbers (ITINs) for aliens.

Injured spouse claim, Injured spouse.

Innocent spouse relief, Innocent spouse relief.

Installment payments, What If You Cannot Pay?

Interest income:

Tax-exempt, Tax-Exempt Interest

Taxable, Taxable Interest

Interest—late payment of tax, What If You Cannot Pay?, Interest and Penalties

Itemized deductions, Chart A—For Most People IF your filing status...

L

Line instructions for Form 1040A, Line Instructions for Form 1040A

Living abroad, U.S. citizens and resident aliens, Foreign-Source Income

Lump-sum distributions, Lump-sum distributions.

M

Married persons:

Filing joint returns, Married Filing Jointly

Filing separate returns, Married Filing Separately

Living apart, Married persons who live apart.

Mileage rates, standard, Standard mileage rates.

Moving expenses, Standard mileage rates.

N

Name change, Name change

Name, address, and social security number, If your spouse is a nonresident alien, he..., Name and Address

Nonresident Alien, Nonresident aliens and dual-status aliens.

Nonresident alien, IRS Individual Taxpayer Identification Numbers (ITINs) for aliens., Nonresident alien spouse., Nonresident aliens and dual-status aliens.

O

Offsets, Refund offset.

Order form, Order Form for Forms and Publications

P

Payments, amount you owe, Amount You Owe

Penalty:

Estimated tax, Estimated Tax Penalty, Because Form 2210 is complicated, you can...

Late filing, Interest and Penalties

Late payment, Interest and Penalties

Other, Interest and Penalties

Pensions and annuities, Pensions and Annuities

Preparer, tax return, Paid preparer must sign your return., Third Party Designee

Presidential election—$3 check-off, Presidential Election Campaign Fund

Private delivery services, Private Delivery Services

Public debt, gift to reduce the, How do you make a gift to reduce debt held by the public?

Publications:

How to get, Order Form for Forms and Publications

Publications, how to get, Quick and Easy Access to Tax Help and Tax Forms and Publications

Q

Qualified dividends, Qualified Dividends

Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet, Qualified Dividends and Capital Gain Tax Worksheet—Line 28

R

Railroad retirement benefits:

Treated as a pension, Pensions and Annuities

Treated as social security, Social Security Benefits

Recordkeeping, How long should records be kept?

Refund information, Refund Information

Refund of tax, Refund

Refund offset, Refund offset.

Refunds of state and local income taxes, Refunds of State or Local Income Taxes

Resident aliens, Resident aliens.

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)

Rights of taxpayers, What are your rights as a taxpayer?

Rollovers, Exception 1., Rollovers.

Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Salaries, Wages, Salaries, Tips, etc., Your employer is required to provide or send...

Scholarship and fellowship grants, Wages, Salaries, Tips, etc.

Sign your return, Sign Your Return

Single person, Single

Social security benefits, Social Security Benefits Worksheet—Lines 14a and 14b, Social Security Benefits, You made contributions to a traditional IRA...

Social security number, Social Security Number (SSN)

Standard deduction, Standard Deduction

State and local income taxes, refunds of, Refunds of State or Local Income Taxes

Student loan interest deduction, Student Loan Interest Deduction

T

Tax assistance, Other Ways To Get Help

Tax Counseling for the Elderly (TCE), Free Tax Return Assistance

Tax figured by the IRS, Tax

Tax table, Tax Tables

Tax-exempt interest, Tax-Exempt Interest

Telephone assistance—federal tax information, What Is TeleTax?

TeleTax, TeleTax Topics, Tax Information for Residents of Puerto Rico, What Is TeleTax?

Third party designee, Third Party Designee

Tip income, Wages, Salaries, Tips, etc.

Tuition and fees, Tuition and Fees

U

Unemployment compensation, Unemployment compensation.

V

Volunteer Income Tax Assistance Program (VITA), Free Tax Return Assistance

W

Wages, Wages, Salaries, Tips, etc., Your employer is required to provide or send...

What's new, What's New

Where to file,

Who can use Form 1040A, Who Can Use Form 1040A?

Who must use Form 1040, When Must You Use Form 1040?

Who should file, Have you tried IRS e-file? It's the fastest...

Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child

Withholding and estimated tax payments for 2013, Income tax withholding and estimated tax payments for 2013.