Business & Finance Taxes

Form 1040A for Tax Year 2004

These instructions apply to the tax year 2004 only. Instructions for 2005 will be published shortly.

What's New for 2004

  • More people can file on the 1040-A
  • If you have total income less than $100,000

What's New for 2005

  • More people will be eligible for the Earned Income Credit
  • The maximum amount of earned income will increase by $2,000 for joint filers.
  • Income range for EIC (joint filers) will be $14,490 or less


  • Income range for EIC (single filers) will remain the same: $11,490 or less.

You Qualify to Use the 1040-A if:

  • Your total income is under $100,000
  • You have income only from wages, interest, dividends, capital gains, retirement distributions, unemployment compensation, and Social Security benefits.
  • Your adjustments to income include only:
    • Educator expenses,
    • Traditional IRA,
    • Student loan interest, and
    • Tuition and fees deduction.
  • You are claiming only the standard deduction
  • You may claim tax credits, such as
    • the Earned Income Credit,
    • Child tax credit,
    • Credit for child care expenses,
    • Credit for the elderly or disabled,
    • Hope or Lifetime Learning credits,
    • Retirement savings credit, and
    • Adoption credit.

Bottom Line

  • Most people qualify to use the 1040-A form this year.
  • It will be easier, less time-consuming, and faster for the IRS to process.

Getting Ready

Gather all your income statements, such as W-2 (wages), 1099-G (unemployment compensation), and 1099-INT (interest) statements.
Get two copies of Form 1040-A (you can download the form in the Adobe Acrobat or "PDF" format)?I suggest two copies so that one can be your "draft" and one your "final" copy, just in case you make mistakes or need to re-write something.

Get a copy of the Instructions for Form 1040-A (PDF).

Grab a calculator and a pen.

Next: Line-by-Line Instructions, Lines 1 to 11

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