Tax Year 2019: Who Can Use Form 1040 E-Filing?
You can use Form 1040 if ALL of the following apply:
- You must have filed a tax return with our office within the last five (5) years.
- Simple returns only with no schedules or attachments.
- Reporting only W-2GU's (with no amounts indicated on boxes 11 to 14).
- Your filing status is single or married filing jointly.
- You are filing a return with NO dependents.
- You do not claim any adjustments to income.
- If you claim a tax credit, you claim only the earned income credit.
- You (and your spouse if filing a joint return) were under the age 65 and not blind at the end of 2019. If you were born on January 1, 1955, you are considered to be age 65 at the end of 2019 and cannot use Form 1040 E-Filing.
- Your taxable income (line 10 of Form 1040) is less than $100,000.
- You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
- If you received interest, you aren't required to file Schedule B, you didn't earn any interest as a nominee, and you don't have amounts in boxes 11, 12, or 13 of your Form 1099-INT or boxes 6 or 10 of your Form 1099-OID.
- If you earned tips, they are included in boxes 5 and 7 of your Form W-2 or W-2GU.
- You do not owe any household employment taxes on wages you paid to a household employee.
- You aren't a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
- Advance payments of the premium tax credit weren't made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the personal exemption.
- Advance payments of the health coverage tax credit weren't made for you, your spouse, or other qualifying family member.
If you do not meet all of the requirements above, you must file Form 1040 on paper with the Department of Revenue and Taxation. For more information, view the instructions for Form 1040.