Using the simplest form will help avoid costly errors or processing delays. Here are things to consider when deciding which IRS
form to file.
Use the 1040EZ if:
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Your taxable income is below $100,000
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Your filing status is Single or Married Filing Jointly
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You and your spouse – if married -- are under age 65 and not blind
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You are not claiming any dependents
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Your interest income is $1,500 or less
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You are not claiming the additional standard deduction for real estate taxes, taxes on the purchase of a new motor vehicle, or disaster losses
Use the 1040A if:
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Your taxable income is below $100,000
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You have capital gain distributions
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You claim certain tax credits
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You claim deductions for IRA contributions, student loan interest, educator expenses or higher education tuition and fees
If you cannot use the 1040EZ or the 1040A, you’ll probably need to file using
the 1040. You must use the 1040 if:
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Your taxable income is $100,000 or more
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You claim itemized deductions
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You are reporting self-employment income
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You are reporting income from sale of property
All IRS forms, instructions and information about e-file can be found on IRS.gov.
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