1040A Form

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1040A Form

In the United States, a simplified version of the 1040 Form on which a taxpayer lists his/her income. In order to be eligible to use the 1040A, the taxpayer must not itemize deductions, own a business, or exceed a certain ceiling on income. It is more complex than the 1040EZ Form, but it appeals primarily to new taxpayers who do not have dependents and cannot claim other credits.
References in periodicals archive ?
6012-1(a)(6) prescribes Form 1040 as the form for making the return required of an individual.
Virtually all of the authority for treating a signed Form 1040 as a nullity relies on the fact that the taxpayer refused to provide any information pertaining to his income, or provided de minimis income information and accompanied the purported return with tax-protestor-type arguments.
If the taxpayer subsequently perfects the homemade income tax form with a return properly made on Form 1040, the IRS should accept the Form 1040 as a return filed as of the date the homemade return was filed.