Tax Year 2019: Who Can Use Form 1040 E-Filing?
You can use Form 1040 if ALL of the following apply:
- Reporting Wages from a Form W-2 or W-2GU Wage and Tax Statement.
- Your filing status is single, married filing jointly, or head of household.
- You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and Interest Income.
- Taxable portion of your interest income is not over $1,500.
- If you received interest, you aren't required to file Schedule B (Form 1040), 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.
- If you earned tips, they are included in boxes 5 and 7 of your Form W-2 or W-2GU.
- You do not claim any adjustments to income.
- If the only tax credits you are claiming are for the EIC, CTC, and the ACTC. For any other tax credits applicable to you, you must file a paper return (original) with DRT.
Who May Not File Their 1040 Return Using E-Filing?
If any of the following are applicable to you, you may not use E-Filing and must file Form 1040 on paper with the Department of Revenue and Taxation:
- You are required to file and report income or deductions other than Wages, Interest Income, and Tax Credits described above.
- You are required to file Form 1040 Schedules A, C, D, E, F or other related schedules, statements, required attachments with your return. This includes if you are required to file Form 6251 AMT.
- You owe household employment taxes on wages you paid to a household employee.
- You are a debtor in a Chapter 11 Bankruptcy case filed after October 16, 2005.
- Advance payments of the Premium Tax Credit (PTC) were 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 (HCTC) were made for you, your spouse, or other qualifying family member.
For more information, view the instructions for Form 1040.