Federal Taxes » Tax Filing Basics » Which Form to File

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 Which Form to File

There are three types of 1040 forms for filing your tax return. Which form you should use depends on your tax situation. It's important to file the correct form to ensure that your return is processed quickly. Preparing your return with the help of tax preparation software is an easy way to make sure you are filing the right type of forms. Tax preparation programs, such as 1040.com Online Tax Preparation, choose the appropriate forms for you.

Form 1040EZ

Form 1040EZ is the simplest form to use, but it allows only the simplest types of tax returns. You can file Form 1040EZ if all the following are true:

  • your filing status is single or married filing jointly
  • you, and your spouse if filing jointly, are under age 65 and are not blind
  • you do not claim any dependents
  • your taxable income is less than $100,000
  • you did not receive any advance earned income credit payments
  • you do not claim any adjustments to gross income
  • you do not claim any credits other than the earned income credit
  • you do not owe any household employment taxes on wages paid to household employees
  • your income is only from:
    • wages
    • salaries
    • tips
    • unemployment compensation
    • taxable scholarships and fellowship grants
    • less than $1,500 in interest income
    • Alaska Permanent Fund dividends
Form 1040A

You can file Form 1040A if all the following are true:

  • your taxable income is less than $100,000
  • you do not itemize deductions
  • you did not have an alternative minimum tax adjustment on stock acquired from the exercise of an incentive stock option
  • your adjustments to income are only from:
    • educator expenses
    • IRA deduction
    • penalty on early withdrawal of savings
    • tuition and feeds deduction
    • jury duty pay given to your employer
  • your income is only from:
    • wages
    • salaries
    • tips
    • IRA distributions,pensions and annuities
    • taxable social security and railroad retirement benefits
    • mutual fund capital gain distributions
    • Alaska Fund dividends
    • taxable scholarships and fellowship grants
    • interest (other than from exempt private activity bonds)
    • dividends
    • jury duty pay
    • unemployment compensation
  • your taxes are only from:
    • the tax table
    • alternative minimum tax
    • advance earned income credit payments
    • recapture of education credits
    • Form 8615
    • qualified dividends and capital gain tax worksheet
  • the only tax credits you claim are:
Form 1040 

If you do not qualify to file Form 1040EZ or Form 1040A, you will file Form 1040. All types of income, credits, deductions, and taxes can be reported on this form. You must use Form 1040 if any of the following are true:

  • your taxable income is $100,000 or more
  • you itemize deductions
  • your Form W-2, box 12, shows uncollected tax on tips or group term life insurance
  • your Form W-2, box 12, show a code Z
  • you received $20 or more in tips in any one month and did not report them to your employer
  • you owe excise tax on insider stock compensation from an expatriated corporation
  • you are a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005
  
Who Must File • Which Form to File • Filing Status • Personal Exemptions • Taxpayer ID Numbers • Due Dates • E-Filing • Where to File • Copy of Return