2015 Form 1040 Paper-Filing Checklist: Tax-Year-Specific Requirements
The 2015 Form 1040 requires compliance with the Affordable Care Act's shared responsibility rules, reconciliation of advance payments for the premium tax credit if marketplace enrollment occurred, and application of a $4,000 personal exemption, subject to phase-out beginning at $154,950 (married filing separately). These elements distinguish 2015 from non-ACA years and from forms that do not include healthcare requirements. Form 1040 does not permit nonresident aliens or individuals filing Form 2555 for foreign earned income exclusions from claiming certain credits without restriction.
Year-Specific Provisions Applicable to 2015 Form 1040
For 2015, the Affordable Care Act requires all taxpayers to report either qualifying health care coverage for each month, claim a coverage exemption using Form 8965, or make a shared responsibility payment reported on line 61. Taxpayers who received advance payments of the premium tax credit through marketplace enrollment must file Form 1040 and attach Form 8962 to reconcile their eligibility for the premium tax credit against amounts advanced. The PATH Act, effective for 2015, extended or renewed multiple tax benefits, including the educator expense deduction (line 23) and tuition and fees deduction (line 34).
Pre-Filing Document Assembly Checklist: Steps 1–10
Step 1: Gather income documents and verify Social Security numbers.
Collect Form W-2 (wages), all Forms 1099 (interest, dividends, distributions, self-employment income), Schedule K-1 (partnership, S corp, estate/trust income), and Form 1095-A if marketplace health insurance was purchased. Ensure all SSNs match records; the taxpayer must have a valid SSN by the filing deadline to claim earned income credit, child tax credit, or American opportunity credit on the 2015 return.
Step 2: Determine filing status and verify filing requirement thresholds for 2015.
Single filers with gross income of $10,300 or more must file; married filing jointly, $20,600 or more; head of household, $13,250 or more. Married individuals filing separately must file if their spouse itemizes deductions. File Form 1040 (not 1040A or 1040EZ) if claiming business income, capital gains, or deducting above-the-line items beyond the standard deduction.
Step 3: Complete the income section (lines 7–21) and calculate the total income.
Report wages (line 7, Form W-2 box 1), taxable interest, and ordinary dividends (lines 8a and 9a; use Schedule B if over $1,500 combined). Report capital gains and losses (line 13, using Schedule D). Sum all income through line 21 to reach line 22 total income.
Step 4: Claim above-the-line deductions (lines 23–35) and calculate adjusted gross income.
Eligible educators may deduct up to $300 unreimbursed classroom expenses (line 23). Include IRA contributions (line 32, subject to income-based phaseout limits), student loan interest (line 33, up to $2,500), and self-employment tax deduction (line 27, Schedule SE required if self-employment income exceeds $400). Subtract total adjustments from line 22 to report AGI on line 37.
Step 5: Apply the 2015 standard deduction or itemize on Schedule A.
Standard deduction for 2015: single/married filing separately $6,300, married filing jointly or qualifying widow(er) $12,600, head of household $9,250. An additional $1,250 (married) or $1,550 (unmarried) if age 65 or older or blind. If itemizing, complete Schedule A and report the total on line 40; otherwise, enter the standard deduction. Enter a larger amount after subtracting from line 37 (AGI) on line 41.
Step 6: Claim personal exemptions and calculate taxable income.
Each taxpayer, spouse, and dependent is entitled to a $4,000 exemption for the 2015 tax year. Multiply exemptions by $4,000 and report on line 42 only if line 37 (AGI) does not exceed $154,950 (married filing separately phases out); otherwise, instructions require a reduction calculation. Subtract line 42 from line 41 and report taxable income on line 43.
Step 7: Calculate tax (line 44) and alternative minimum tax if applicable (line 45).
Use 2015 tax tables or rates. If line 37 exceeds $154,950, file Form 6251 for alternative minimum tax and report on line 45 (exemption amount: $83,400 married filing jointly, $53,600 single, $41,700 married filing separately for 2015). Report excess advance premium tax credit repayment on line 46 (Form 8962 required).
Step 8: Report all tax credits (lines 48–54) and reconcile health insurance cost assistance.
Report the foreign tax credit on line 48 (using Form 1116 if required), the child and dependent care credit on line 49 (using Form 2441), the education credits on line 50 (using Form 8863), the retirement savings credit on line 51 (using Form 8880), and the child tax credit on line 52 ($1,000 per qualifying child under age 17, with Schedule 8812 if modified AGI exceeds thresholds). If advance payments for the premium tax credit are received, Form 8962 must be attached to reconcile and report net PTC on line 69.
Step 9: Address health care requirements: qualifying coverage, exemption, or shared responsibility payment.
Indicate on line 61 that the taxpayer, spouse (if filing jointly), and dependents had qualifying health coverage for all 2015 months, OR attach Form 8965 claiming coverage exemption, OR calculate shared responsibility payment. For 2015, payment equals the greater of 2 percent of household income above the filing threshold or $325 per adult and $162.50 per child (under 18), with a family maximum of $975. Payment is capped at the monthly bronze plan premium ($207 individual, $1,035 family maximum per month).
Step 10: Complete signatures, verify attachments, and prepare for paper filing.
Both spouses must sign and date Form 1040; one spouse may sign as an agent if a power of attorney (Form 2848) is attached. Attach all required forms: Schedule A (itemizing), Schedules B–SE (for applicable income), Form 8814 (child’s interest/dividends reported on parent return), Form 8962 (premium tax credit reconciliation), Form 8965 (health coverage exemption), and any forms referenced on lines 44–54. Retain a copy; see the IRS Where to File page for 1040 (2015) mailing address.
Form-Specific Limitations for 2015 Form 1040
Nonresident aliens file Form 1040-NR; use Form 1040 only if resident alien status or election applies. Filers claiming Foreign Earned Income Exclusion (Form 2555 or 2555-EZ) cannot claim additional child tax credit on line 67. Deceased taxpayer’s final return requires a “Deceased” notation and the decedent’s SSN; the surviving spouse must sign.
Changes to Form 1040 Instructions for 2015
The 2015 instructions emphasized the requirement to attach Form 8962 (Premium Tax Credit Reconciliation) if advance payments were made to reduce monthly premiums and Form 8965 (Health Coverage Exemptions) if claiming exemption from the shared responsibility payment. These healthcare forms became mandatory attachments for affected taxpayers, reflecting the Affordable Care Act's ongoing compliance requirements specific to 2015 and subsequent years.
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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.
