The taxpayer can use Form 1040A if all of the following apply.

1. The taxpayer only had income from the following sources:

a. Wages, salaries, tips.
b. Interest and ordinary dividends.
c. Capital gain distributions.
d. Taxable scholarship and fellowship grants.
e. Pensions, annuities, and IRAs.
f. Unemployment compensation.
g. Taxable social security and railroad retirement benefits.
h. Alaska Permanent Fund dividends.

2. The only adjustments to income the taxpayer can claim are:

a. Educator expenses.
b. IRA deduction.
c. Student loan interest deduction.
d. Tuition and fees deduction.

3. The taxpayer does not itemize deductions.
4. The taxable income is less than $100,000.
5. The only tax credits the taxpayer can claim are:

a. Child tax credit.
b. Additional child tax credit.
c. Education credits.
d. Earned income credit.
e. Credit for child and dependent care expenses.
f. Credit for the elderly or the disabled.
g. Adoption credit.
h. Retirement savings contributions credit.

6. The taxpayer did not have an alternative minimum tax adjustment on stock acquired from the exercise of an incentive stock option.

The taxpayer can also use Form 1040A if the taxpayer received advance earned income credit (EIC) payments, dependent care benefits, or employer-provided adoption benefits, or if the taxpayer owes tax from the recapture of an education credit or the alternative minimum tax.