Form 1040A Checklist: Tax Year 2015
2015 Form 1040A: Year and Form Uniqueness
Form 1040A in 2015 incorporates mandatory Health Insurance Marketplace reconciliation via Form 8962 (new shared responsibility payment reporting), restricts earned income credit and American opportunity credit claims to filers with valid SSNs by the return due date (inclusive of extensions), and bars itemized deductions entirely—unlike Form 1040. The standard deduction amounts are $6,300 (single or MFS), $12,600 (MFJ/QW), or $9,250 (HOH).
2015 Year-Specific Programs Applicable to Form 1040A
The Affordable Care Act individual responsibility provision applies to all 2015 filers; filers or dependents without qualifying health coverage must report coverage status on line 38, claim an exemption via Form 8965, or make a shared responsibility payment. If advance premium tax credits were received through the Marketplace, Form 8962 must be completed and attached to reconcile amounts and claim the net premium tax credit (line 45).
Ten-Step Filing Checklist: Form 1040A, Tax Year 2015
Step 1: Gather Required Documents
Collect all Form(s) W-2 (wages), Form(s) 1099-R (distributions with tax withheld), Form(s) 1099-INT (taxable interest), and Form(s) 1099-DIV (ordinary dividends); Schedule B is required if combined taxable interest and ordinary dividends exceed $1,500. Also gather Form 1099-G (unemployment compensation), Form(s) SSA-1099 or RRB-1099 (Social Security or railroad retirement), and Form 1095-A, 1095-B, or 1095-C (health coverage information).
Step 2: Verify Social Security Numbers
Confirm that your SSN, spouse’s SSN (if filing jointly), and each dependent’s SSN on line 6c match Social Security records exactly. For earned income credit or American opportunity credit eligibility, the taxpayer, spouse, and any qualifying child must have a valid SSN, ATIN, or ITIN by the due date (including extensions); absence of a valid number by the filing deadline permanently bars that credit for that year, even if the number is obtained later.
Step 3: Determine Filing Status and Exemptions
Select filing status on line 1 (Single, MFJ, MFS, HOH, or QW). Check box 6a (yourself), 6b (spouse, if MFJ), and list each dependent on 6c with SSN, relationship, and check column (4) only if the dependent is a qualifying child under age 17 for child tax credit purposes. Do not check 6a if someone else can claim you as a dependent. Calculate exemptions: multiply the number of boxes checked by $4,000.
Step 4: Report Income Correctly; No Itemizing Allowed
Enter W-2 wages on line 7, taxable interest on line 8a (NOT tax-exempt interest on 8b), ordinary dividends on line 9a, capital gain distributions on line 10, taxable social security benefits on line 14b (per Publication 915 thresholds), unemployment on line 13, pensions and annuities on line 12, and any IRA distributions on line 11. Note: Line 25 allows only the standard deduction (NOT itemized deductions); if your actual itemized deductions exceed the standard deduction, you must file Form 1040 instead.
Step 5: Claim Above-the-Line Deductions Only
On lines 16–19, claim only educator expenses, IRA deduction, student loan interest deduction, and tuition and fees (requires Form 8917). Verify each claim meets the 2015 eligibility rules. Subtract these adjustments from total income to calculate adjusted gross income (line 21). These are the only deduction types permitted on Form 1040A.
Step 6: Calculate Tax Before Credits
Subtract line 24 (standard deduction) from line 22 (AGI); if the result is negative, enter zero on line 25 (taxable income). Calculate tax on line 28 using the 2015 tax tables or worksheets. Add any excess advance premium tax credit repayment on line 29 (requires Form 8962 reconciliation if you received advance payments for health insurance through the Marketplace). The sum is your total tax before credits (line 30).
Step 7: Verify Child Tax Credit and Additional Child Tax Credit Eligibility
For each qualifying child (age 16 or younger at year-end 2015), check that the child has a valid SSN by the return due date, lived with you for more than half of 2015, and is a U.S. citizen, national, or resident alien. Calculate child tax credit on line 35 or Schedule 8812 (if ITIN-dependent status applies). If you have three or more qualifying children, use Schedule 8812 Part III to determine eligibility for the additional child tax credit on line 43.
Step 8: Claim Earned Income Credit and Other Credits; Verify SSN Requirement
If you have qualifying earned income and meet income limits (Publication 596 thresholds), claim earned income credit on line 42a with Schedule EIC (required for qualifying child claims). Claim American opportunity credit on line 44 only if the student and taxpayer both have valid SSNs by the due date; loss of either number by that deadline permanently bars the credit for that year. Additional credits: child and dependent care (line 31, Form 2441), elderly or disabled (line 32, Schedule R), education credits (line 33, Form 8863), retirement savings (line 34, Form 8880), and net premium tax credit (line 45, Form 8962 if advance payments were received).
Step 9: Attach Required Schedules and Forms
Attach Form(s) W-2 and Form(s) 1099-R (if withholding shown) to the return. If you claimed education credits, attach Form 8863. If you claimed American Opportunity or education credits, attach Form 1098-T. If you received advance premium tax credit payments, attach Form 8962. If you have a qualifying child for the Earned Income Credit, attach Schedule EIC. If you claimed child and dependent care expenses, attach Form 2441. If you claimed the Child Tax Credit and have qualifying children with ITINs, attach Schedule 8812. If you claimed elderly or disabled credit, attach Schedule R. If you claimed retirement savings credit, attach Form 8880. If combined taxable interest and ordinary dividends exceed $1,500, attach Schedule B.
Step 10: Sign, Date, and File by Due Date
Enter your daytime phone number on the return. Sign and date below your occupation; if filing jointly, your spouse must also sign and date. If filing by mail, see the IRS Where to File page for Form 1040A (2015) to locate the correct mailing address based on your state and whether you are enclosing a payment. The 2015 return due date is April 18, 2016 (not April 15, due to Emancipation Day in the District of Columbia). If you cannot file by that date, file Form 4868 by April 18, 2016, for an automatic six-month extension (does not extend the time to pay tax).
Form 1040A 2015: Line or Section Changes
No substantial line redesign occurred between 2014 and 2015 for Form 1040A. However, line 38 (Health care: individual responsibility) was expanded in 2015 to reflect increased penalties under the Affordable Care Act. The prior year's instruction allowed for indicating full-year coverage, claiming an exemption, or making a shared responsibility payment. The 2015 instruction clarified that the shared responsibility payment amount increased significantly if any household member lacked qualifying coverage or an exemption for any month in 2015.
Final Compliance Rules
Do not claim itemized deductions on Schedule A; Form 1040A does not permit itemizing and requires exclusive use of the standard deduction. Do not claim business income, farm income, capital gains (if Form 8949 or Schedule D is needed), self-employment income, rental income, partnership pass-through income, or S corporation income; use Form 1040 instead. Nonresident aliens are not eligible to claim certain credits; see Publication 519. Dependent-claimed filers cannot file Form 1040A if they require credits, such as the child tax credit, unless all conditions are met. If any information is incorrect or incomplete, return processing will be delayed.
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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.
