You can use Form 1040A if all six of the following apply.
- You only had income from the following sources:
- Wages, salaries, tips.
- Interest and ordinary dividends.
- Capital gain distributions.
- Taxable scholarship and fellowship grants.
- Pensions, annuities, and IRAs.
- Unemployment compensation.
- Taxable social security and railroad retirement benefits.
- Alaska Permanent Fund dividends.
- The only adjustments to income you can claim are:
- Educator expenses.
- IRA deduction.
- Student loan interest deduction.
- Tuition and fees deduction.
- You do not itemize deductions.
- Your taxable income (line 27) is less than $100,000.
- The only tax credits you can claim are:
- Child tax credit.
- Additional child tax credit.
- Education credits.
- Earned income credit.
- Credit for child and dependent care expenses.
- Credit for the elderly or the disabled.
- Retirement savings contributions credit.
- Making work pay credit.
- Government retiree credit.
- You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).
You can also use Form 1040A if you received advance earned income credit (EIC) payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax.