what was form 1040 a u s individual tax return 
form 1040 a of the internal revenue service irs was a simplified version of form 1040 used by u s taxpayers to file an annual income tax return to have been eligible to use form 1040 a an individual needed to meet certain requirements such as not itemizing deductions not owning a business and having a taxable income of less than 100 000 unofficially known as the short form form 1040 a was eliminated for the 2018 tax year in favor of the redesigned form 1040 that debuted that year 1who had to file form 1040 a u s individual tax return most u s taxpayers use irs form 1040 to file their income tax returns form 1040 is a detailed form that offers taxpayers with complex investments itemized deductions multiple tax credits and more than 100 000 in annual income more opportunities to lower their tax liability because additional paperwork is usually required with form 1040 individuals with simpler tax situations previously had the option to use form 1040 a instead 2 form 1040 a was a simplified version of form 1040 the two page form allowed taxpayers to report ordinary income some deductions and credits individuals who fell under any of the five status options single head of household married filing separately married filing jointly or widowed could file their tax returns using the 1040 a though form 1040 a was available to taxpayers of any age and filing status not everyone qualified to use this form 3 tax filers who used 1040 a must have earned less than 100 000 taxable income and not have exercised any incentive stock options iso during the tax year the income reported must have been earned as a wage salary tip capital gain dividend interest income unemployment compensation pension annuity taxable social security and railroad retirement benefit taxable scholarship or grant and alaska permanent fund dividend any other form of income such as business income needed to be reported on the more complex form 1040 1 