2012 Form 1040A Checklist: IRS-Accurate Requirements
Why 2012 Form 1040A Is Unique
Schedule 8812 replaced Form 8812 in 2012, consolidating the calculation for the Child Tax Credit onto the form itself. Personal exemption was $3,800; standard deductions ranged from $3,800 (MFS) to $11,900 (MFJ). Form 1040A remained limited to taxpayers with income under $100,000, no business or rental income, and who claimed only the standard deduction.
Year-Specific Programs
The American Opportunity Tax Credit was available on the 2012 Form 1040A via Form 8863. Schedule 8812, introduced in 2012, allowed taxpayers to claim an additional child tax credit on Form 1040A for the first time, incorporating prior Form 8812 functionality for eligible individuals.
Ten-Step Compliance Checklist
Step 1: Document Gathering
Collect all 2012 Forms W-2, 1099-R (if tax withheld), 1099-INT, 1099-DIV, and 1099-OID. Do not file 1040A if you received net self-employment earnings of $400 or more, rental income, or business income; use Form 1040 instead, per 2012 instructions. See the chart on "Who Can Use Form 1040A?"
Step 2: Income Threshold Verification
Confirm taxable income (line 27) will not exceed $100,000. If exceeding $100,000, must file Form 1040, not 1040A.
Step 3: Filing Status and Dependent Entry
Select one box (lines 1–5): Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow(er). On line 6c, enter each dependent’s name, SSN, and relationship. Check box four only if the child is under age 17 at the end of 2012 and qualifies for the child tax credit.
Step 4: Allowed Income Reporting (Lines 7–14b)
Report only: wages, salaries, tips (line 7, attach W-2); taxable interest (line 8a, attach Schedule B if over $1,500); ordinary dividends (line 9a, attach Schedule B if over $1,500); capital gain distributions (line 10); IRA distributions (lines 11a–11b); pensions and annuities (lines 12a–12b); unemployment compensation (line 13); Social Security benefits (lines 14a–14b). Do NOT report business, farm, partnership, S-corp, rental, or other prohibited income; file Form 1040 for those.
Step 5: Permitted Adjustments to Income (Lines 16–19)
Claim ONLY: educator expenses (line 16), IRA deduction (line 17), student loan interest (line 18), or tuition and fees (line 19). Attach Form 8917 for tuition and fees. No other adjustments allowed on 1040A; use Form 1040 if you have disallowed adjustments.
Step 6: Standard Deduction Application (Lines 22–27)
Enter AGI (line 22). On line 24, enter your 2012 standard deduction: $5,950 (single, under 65); $7,100 (single, 65 or older); $11,900 (MFJ, both under 65); $13,050 (MFJ, one 65 or older); $14,200 (MFJ, both 65 or older); $8,700 (Head of Household, under 65); $10,150 (Head of Household, 65 or older); $3,800 (MFS, any age); $15,700 (Qualifying Widow[er], under 65); $16,850 (Qualifying Widow[er], 65 or older). Subtract from line 22 (line 25). Multiply $3,800 by total exemptions on line 6d (line 26). Subtract line 26 from line 25 to reach taxable income (line 27); if negative, enter zero.
Step 7: Tax Calculation and Credit Eligibility Review
Calculate tax on line 27 using 2012 tax tables per instructions (line 28). You may claim ONLY these credits on 1040A: child and dependent care (line 29, attach Form 2441); elderly or disabled (line 30, attach Schedule R); education credits (line 31, attach Form 8863); retirement savings (line 32, attach Form 8880); child tax credit (line 33, attach Schedule 8812 if required); earned income credit (line 38a, attach Schedule EIC if qualifying child); additional child tax credit (line 39, attach Schedule 8812).
Step 8: 2012 Schedule 8812 Requirement (Lines 33 and 39)
If claiming child tax credit or additional child tax credit, attach Schedule 8812 (Form 1040A or 1040), required for 2012. Schedule 8812 is new for 2012; Form 8812 is no longer in use. For dependents with an ITIN, complete Part I. For additional credit, complete Parts II through IV according to the worksheet instructions.
Step 9: Nonresident and Special Limitations
If a nonresident alien or dual-status alien in 2012 cannot use Form 1040A for most credits, use Form 1040 instead. If married filing separately and spouse itemizes deductions, check box 23b and use zero standard deduction. Cannot use 1040A if you received distributions from HSA or MSA requiring Form 8889 or 8853.
Step 10: Signature and Assembly
Date and sign Form 1040A. If filing a joint return, both spouses must sign per the line instructions. Under penalties of perjury, declare that statements are true and correct. Attach all required forms and schedules in this order: W-2(s), Schedule EIC (if applicable), Form 2441 (if applicable), Schedule R (if applicable), Form 8863 (if applicable), Form 8880 (if applicable), Schedule 8812 (if applicable), Form 8917 (if applicable), Schedule B (if required). Enclose payment with Form 1040-V (do not attach)—mail per IRS 2012 Form 1040A filing location instructions.
Section Changes for 2012
Schedule 8812 Introduction
Prior instruction: Form 8812 was filed separately to calculate the additional child tax credit.
Current 2012 instruction: Schedule 8812 (Form 1040A or 1040) now consolidates all child tax credit calculations, including additional credit eligibility, in Parts I through IV. Part I addresses dependents with Individual Taxpayer Identification Numbers; Parts II through IV calculate regular and additional credits using earned income thresholds specific to 2012.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
