Form 1040A 2017 Tax Year Checklist
Why 2017 Form 1040A Is Unique
Form 1040A for 2017 included mandatory health care individual responsibility reporting on line 38 under the Affordable Care Act (still in effect through 2018). The standard deduction has increased to $12,700 for married individuals filing jointly and to $6,350 for single individuals. Personal exemption remained at $4,050. This was the final year before the 2018 redesign eliminated 1040A, consolidating it into expanded Form 1040. Limited income sources allowed; no business income permitted.
Year-Specific Programs Applying to This Form
The Affordable Care Act’s individual shared responsibility provision applied to 2017: taxpayers reported full-year qualifying health coverage on line 38, or claimed a coverage exemption using Form 8965, or calculated a shared responsibility payment.
Advance Premium Tax Credit (APTC) reconciliation is required when enrollees received APTC through the Marketplace and reported it on Form 8962 (line 45).
Ten-Step Checklist: Form 1040A 2017
Step 1: Verify Eligibility
Your taxable income must be under $100,000. Income sources must include only wages, interest, dividends, capital gain distributions, taxable scholarships, pensions, IRAs, unemployment compensation, Alaska Permanent Fund dividends, or Social Security benefits. You cannot claim itemized deductions.
Step 2: Gather Required Documents
Collect all Forms W-2 (wages), Forms 1099-INT (interest), Forms 1099-DIV (dividends), Forms 1099-R (distributions), Form 1099-B (capital gains), Form 1098-T (education), Form 1095-A or 1095-B or 1095-C (health coverage), and Form SSA-1099 (Social Security) if applicable.
Step 3: Enter Filing Status and Identify All Dependents
List each dependent’s full name, Social Security number, relationship, and mark if under age 17 for child tax credit eligibility. If more than six dependents, attach a separate sheet. Check box 6a only if you cannot be claimed as a dependent on someone else's tax return.
Step 4: Report All Income on Lines 7 Through 14b
Include wages (line 7), interest (line 8a), dividends (line 9a), capital gains (line 10), IRA distributions (line 11a), pensions (line 12a), unemployment and Alaska fund (line 13), and taxable Social Security (line 14b)—total on line 15.
Step 5: Claim Only Permitted Adjustments on Lines 16 Through 19
These are limited to educator expenses (line 16), IRA deduction (line 17), student loan interest deduction (line 18), and tuition and fees deduction (line 19, using Form 8917). Add total on line 20.
Step 6: Calculate Adjusted Gross Income
Subtract line 20 from line 15 (line 21). This AGI determines eligibility for many credits and the limit on personal exemption phaseouts.
Step 7: Subtract Standard Deduction and Exemptions
Use line 24 for standard deduction ($6,350 single; $12,700 married filing jointly; $9,350 head of household). Multiply $4,050 by the number of exemptions claimed (line 26). Taxable income is line 27.
Step 8: Calculate Tax and Claim Only These Credits
Using tax tables, determine tax on line 28. Attach required forms: Schedule 8812 if claiming child tax credit (line 35) or additional child tax credit (line 43), Form 8863 for education credits (line 33 or 44), Form 8880 for retirement savings credit (line 34), Form 2441 for dependent care credit (line 31), Schedule R for elderly or disabled credit (line 32). Form 8962 for the premium tax credit (line 45) if you or a dependent received advance payments.
Step 9: Report Health Coverage Status on Line 38
Check the “Full-year coverage” box if you, your spouse (if filing jointly), and any dependents had qualifying health coverage for all 12 months of 2017. If not, you may owe a shared responsibility payment using Form 8965 or claim an exemption. 1040A filers cannot claim the health coverage tax credit (requires Form 1040).
Step 10: Sign, Date, and Assemble Return
Sign and date the return. If filing jointly, the spouse must also sign and date. Attach all required schedules in this order: W-2s, 1099s, Schedule B (if needed), Schedule EIC (if claiming earned income credit), Form 8863, Form 8880, Form 8917 (tuition and fees deduction), Form 8812 (child credits), Schedule R, Form 2441 (dependent care), Form 8962 (premium tax credit), Form 8965 (coverage exemption if applicable)—reference IRS Where to File page for 1040A 2017 mailing address for your location.
Lines Changed or Clarified for 2017
Line 38 (Health Coverage Individual Responsibility): Redesigned to require taxpayers to affirmatively report full-year health coverage, claim an exemption, or calculate a shared responsibility payment. Prior years included line 38, but the 2017 instructions emphasized the requirement due to continued policy enforcement.
Line 26 (Exemptions Calculation): Updated to show multiplication by $4,050 (the 2017 exemption amount), replacing the prior year’s different exemption amount.
Form-Specific Limitations for 2017
Form 1040A cannot be used if taxable income exceeds $100,000, if you have self-employment income, rental real estate income, business income, farm income, or if you need to itemize deductions. Nonresident aliens must file Form 1040NR. Certain credits, available only on Form 1040, cannot be claimed on Form 1040A, including the health coverage tax credit, residential energy credits, and certain business-related credits.
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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.
