by 
The Curious Bag
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There are several types of tax returns that have similar sounding the names. The 1040 and 1040a share many traits, but have some distinct differences that make filing the 1040 less common.
Identification
The most obvious difference between the 1040 and 1040a is the income requirements. People who earn less than $100,000 file the 1040a and those who earn more file the 1040, according to the Internal Revenue Service.
Features
1040a filers must also take the standard deduction, while 1040 filers itemize. Also, the only tax credits/deductions allowed on the 1040a are very common, such as the child tax credit and earned income credit.
Exceptions
The IRS allows non-residents married to legal citizens during the tax year to file any of the1040, 1040a or 1040EZ forms, assuming the couple files a joint return.
Expert Insight
You must automatically file using a 1040 if you earned more than $20 in unreported tips. People who file for bankruptcy after October 16, 2005 must also exclusively use the 1040.
Considerations
In general, only taxpayers with very complicated tax returns should file a 1040. If you qualify to use the 1040a then check to see if you are allowed to use the 1040EZ. It is the simplest and quickest return to file.
Source:
Internal Revenue Service; 1040a Instructions
Internal Revenue Service; Which Form -- 1040, 1040A or 1040EZ?
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