Generally a person is eligible to file a IRS form 1040A or 1040EZ if they meet the following requirements.


1) Taxable income is less than $100,000

2) Individual did not Itemize Deductions

a. Tax Return Transcript form 1040 the Standard Deduction will be 0 if itemized deductions.

3) Individual received alimony

4) Individual had business income or loss

5) Individual was required to file a Schedule D for Capital Gain or Loss

6) The following tax lines are 0 or blank

1040 Tax Return Line #
IRS 1040 Tax Transcript Label
10
Refunds of State/Local Taxes
11
Alimony Received
12
Business Income or Loss: SCH C Per Computer
13
Capital Gains or Loss: SCH D Per Computer
14
Other Gains or Losses (Form 4797)
17
Rent/Royalty/Partnership/Estate (Schedule E) Per Computer
18
Farm Income or Loss (Schedule F) Per Computer
21
Other Income
24
Reservist and other Business Expense
25
Health Savings Acct Deduction Per Computer
26
Moving Expenses: F3903
27
Self Employment Tax Deduction Per Computer
28
KEOGH/SEP Contribution Deduction
29
Self-Emp Health Ins Deduction
30
Early Withdrawal of Savings Penalty
31a
Alimony Paid
35
Domestic Production Activities Deduction
40
Itemized Deductions (Standard Deduction amount is 0)
43
Taxable Income (amount is greater than $100,000)
44
Form 8814 (4972 or other) Additional Tax Amount
47
Foreign Tax Credit Per Computer
52
Residential Energy Credit Per Computer
53
F3800, F8801 and Other Credit Amount
56
SE Tax Per Computer
57
Social Security and Medicare Tax on Unreported Tips Per Computer
58
Tax on Qualified Plans F5329 Per Computer
59a
Household Employment Taxes Per Computer
59b
Recapture Taxes
60
Taxes from Form 8959, 8960, or other
67
First Time Home Buyer Credit Per Computer
68
Amount Paid With Form 4868
69
Excess Social Security & RRTA Tax Withheld
70
Form 4136 Credit for Federal Tax on Fuels Per Computer
71
Form 2439, 8801, and Other Credit Total Amt