• Your income is only from wages, salaries, tips, IRA distributions, pensions and annuties, taxable social security and railroad retirement benefits, taxable scholarship and fellowship grants, interest, ordinary dividends (including Alaska Permanent Fund dividends), capital gain distributions, and unemployment compensation.
• Your taxable income is less than $100,000.
• Your adjustments to income are for only the following items.

  • Educator expenses.
  • IRA deduction.
  • Student loan interest deduction.
  • Tuition and fees deduction.
• You do not itemize your deductions.
• Your taxes are from only the following items.

  • Tax Table.
  • Alternative minimum tax.
  • Advance earned income credit (EIC) payments, if you received any.
  • Recapture of an education credit.
  • Form 8615, Tax for Children Under Age 14 With Investment Income of More Than $1,600.
  • Qualified Dividends and Capital Gain Tax Worksheet.
• You claim only the following tax credits.

  • The credit for child and dependent care expenses.
  • The credit for the elderly or the disabled.
  • The child tax credit.
  • The additional child tax credit.
  • The education credits.
  • The retirement savings contributions credit.
  • The earned income credit.
  • The adoption credit.
• You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option.

  You must meet all of the above requirements to use Form 1040A. If you do not, you must use Form 1040.

 If you meet the above requirements, you can use Form 1040A even if you received employer-provided adoption benefits or dependent care benefits.