You can ELECTRONICALLY file Form 1040 if all of the items in the following checklist apply:
- Your filing status is single, married filing jointly, or head of household.
- You do not claim any adjustments to income.
- 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.