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Publication 17 2001 Tax Year

Which Form Should I Use?

You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. (But also see Does My Return Have To Be On Paper, later.)


Form 1040EZ

Form 1040EZ is the simplest form to use.

You can use Form 1040EZ if all of the following apply.

  1. Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2001, your filing status must be married filing jointly.
  2. You (and your spouse if married filing a joint return) were under age 65 on January 1, 2002, and not blind at the end of 2001.
  3. You do not claim any dependents.
  4. Your taxable income is less than $50,000.
  5. Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, qualified state tuition program earnings, and taxable interest of $400 or less.
  6. You did not receive any advance earned income credit (EIC) payments.
  7. You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest.
  8. You do not claim any credits other than the earned income credit or the rate reduction credit.

You must meet all of these requirements to use Form 1040EZ. If you do not, you must use Form 1040A or Form 1040.

Table 1-3. Other Situations When You Must File a 2001 Return

If any of the four conditions listed below apply, you must file a return, even if your income is less than the amount shown in Table 1-1 or Table 1-2.
1. You owe any special taxes, such as:
  � Social security or Medicare tax on tips you did not report to your employer. (See chapter 7.)
  � Uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer. (See chapter 7.)
  � Uncollected social security, Medicare, or railroad retirement tax on your group-term life insurance.
  � Alternative minimum tax. (See chapter 31.)
  � Tax on a qualified retirement plan, including an individual retirement arrangement (IRA). (See chapter 18.)
  � Tax on an Archer MSA. (See Publication 969, Medical Savings Accounts (MSAs).)
  � Recapture of an investment credit or a low-income housing credit. (See the instructions for Form 4255, Recapture of Investment Credit, or Form 8611, Recapture of Low-Income Housing Credit.)
  � Recapture tax on the disposition of a home purchased with a federally-subsidized mortgage. (See chapter 16.)
  � Recapture of the qualified electric vehicle credit. (See chapter 38.)
  � Recapture of an education credit. (See chapter 36.)
  � Recapture of the Indian employment credit.
2. You received any advance earned income credit (EIC) payments from your employer. This amount should be shown in box 9 of your Form W-2. (See chapter 37.)
3. You had net earnings from self-employment of at least $400. (See Self-Employed Persons in this chapter.)
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. (See Publication 533.)

Figuring tax. On Form 1040EZ, you can only use the tax table to figure your tax. You cannot use Form 1040EZ to report any other tax.


Form 1040A

If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A.

You can use Form 1040A if all of the following apply.

  1. Your income is only from wages, salaries, tips, IRA distributions, pensions and annuities, taxable social security and railroad retirement benefits, taxable scholarship and fellowship grants, interest, ordinary dividends (including Alaska Permanent Fund dividends), capital gain distributions, qualified state tuition program earnings, and unemployment compensation.
  2. Your taxable income is less than $50,000.
  3. Your adjustments to income are for only the following items.
    1. The deduction for contributions to an IRA.
    2. The student loan interest deduction.
  4. You do not itemize your deductions.
  5. Your taxes are from only the following items.
    1. Tax Table.
    2. Alternative minimum tax. (See chapter 31.)
    3. Advance earned income credit (EIC) payments, if you received any. (See chapter 37.)
    4. Recapture of an education credit.
    5. Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500.
    6. Capital Gain Tax Worksheet.
  6. You claim only the following credits.
    1. The credit for child and dependent care expenses. (See chapter 33.)
    2. The credit for the elderly or the disabled. (See chapter 34.)
    3. The child tax credit. (See chapter 35.)
    4. The additional child tax credit. (See chapter 35.)
    5. The education credits. (See chapter 36.)
    6. The earned income credit. (See chapter 37.)
    7. The adoption credit. (See chapter 38.)
    8. The rate reduction credit. (See chapter 38.)

You must meet all of the above requirements to use Form 1040A. If you do not, you must use Form 1040.

If you meet the above requirements, you can use Form 1040A even if you received employer-provided adoption benefits or dependent care benefits.

Caution: If you receive a capital gain distribution that includes 28% rate gain, qualified 5-year gain, unrecaptured section 1250 gain, or section 1202 gain, you cannot use Form 1040A. You must use Form 1040.


Form 1040

If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. You can use Form 1040 to report all types of income, deductions, and credits.

You may have received Form 1040A or Form 1040EZ in the mail because of the return you filed last year. If your situation has changed this year, it may be to your advantage to file Form 1040 instead. You may pay less tax by filing Form 1040 because you can take itemized deductions and some adjustments to income and credits you cannot take on Form 1040A or Form 1040EZ.

You must use Form 1040 if any of the following apply.

  1. Your taxable income is $50,000 or more.
  2. You itemize your deductions.
  3. You received or paid interest on securities transferred between interest payment dates.
  4. You received nontaxable distributions required to be reported as capital gains.
  5. You received capital gain distributions that included 28% rate gain, qualified 5-year gain, unrecaptured section 1250 gain, or section 1202 gain.
  6. You have to complete Part III of Schedule B (Form 1040) because:
    1. You received a distribution from a foreign trust, or
    2. You had a bank, securities, or other financial account in a foreign country at any time during the year.

      Note. If the combined value of the foreign account(s) was $10,000 or less during all of 2001, or if the account(s) was with a U.S. military banking facility operated by a U.S. financial institution, you may be able to use Form 1040A or Form 1040EZ.

  7. You had income that cannot be reported on Form 1040EZ or Form 1040A. This includes gain from the sale of property, barter income, alimony income, taxable refunds of state and local income taxes, self-employment income (including farm income), and income received as a partner in a partnership, a shareholder in an S corporation, or a beneficiary of an estate or trust.
  8. You are reporting original issue discount in an amount more or less than the amount shown on Form 1099-OID.
  9. You sold or exchanged capital assets or business property.
  10. You claim adjustments to gross income for other than contributions to an IRA or the student loan interest deduction. If these are your only adjustments to gross income, you may be able to file Form 1040A.
  11. Your Form W-2 shows uncollected employee tax (social security and Medicare tax) on tips or group-term life insurance in box 12. (See chapter 7.)
  12. You received $20 or more in tips in any one month and did not report all of them to your employer. (See chapter 7.)
  13. You must pay tax on self-employment income. (See Schedule SE (Form 1040), Self-Employment Tax.)
  14. You must pay household employment taxes. (See Schedule H (Form 1040).)
  15. You have to recapture an investment credit, a low-income housing credit, a qualified electric vehicle credit, or an Indian employment credit.
  16. You have to recapture tax on the disposition of a home purchased with a federally-subsidized mortgage. (See chapter 16.)
  17. You have to pay tax on an excess golden parachute payment.
  18. You claim any credits other than the credits listed earlier under Form 1040A.
  19. You have to file other forms with your return to report certain exclusions, taxes, or transactions. This includes the following forms.
    1. Form 2555, Foreign Earned Income.
    2. Form 2555-EZ, Foreign Earned Income Exclusion.
    3. Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.
    4. Form 4970, Tax on Accumulation Distribution of Trusts.
    5. Form 4972, Tax on Lump-Sum Distributions. (See chapter 11.)
    6. Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

      Note. Do not file Form 1040 only because you have to file Form 5329. File Form 5329 by itself. (See chapters 11 and 18.)

    7. Form 8271, Investor Reporting of Tax Shelter Registration Number.
    8. Form 8814, Parents' Election To Report Child's Interest and Dividends.
    9. Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

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