ANSWERS: 1
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The Form 1040 long form is required for taxpayers with taxable incomes of $100,000 or more. Otherwise, the income tax long form should only be used when itemized deductions exceed the "standard deduction": $5,700 for single or married taxpayers filing separately, $8,350 for taxpayers filing as Head of Household or $11,400 for married taxpayers filing jointly.
Source:
"Filing Information." IRS Publication 17: "Your Federal Income Tax for Individuals" 2009: p.10.
"Standard Deduction." IRS Publication 17: "Your Federal Income Tax for Individuals" 2009: p.144.
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