What Form 1040A (2019) Is For
Form 1040A (2019) was a simplified version of the federal tax return used in earlier tax years, but it was discontinued after 2017. By the 2019 tax year, all taxpayers were required to use Form 1040. However, many still reference Form 1040A when searching for instructions on tax credits, dependents, or filing requirements related to older returns.
For 2019, taxpayers used Form 1040 to report income, calculate adjusted gross income, determine taxable income, and claim tax credits such as the Child Tax Credit and the Additional Child Tax Credit. These credits helped reduce federal income tax or increase a refund. Many taxpayers who previously used Form 1040A found the updated Form 1040 to be similar in purpose, especially when reporting dependents, wages, and income items.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive Form 1040A Child Tax Credit (2019): A Complete Guide.
When You’d Use Form 1040A (2019)
Taxpayers who search for IRS Form 1040A (2019) are often filing a late tax return for the 2019 tax year or correcting information through an amended filing. Although Form 1040A was no longer used, taxpayers still needed to file Form 1040 to report income, wages, salaries, tips, unemployment compensation, or Alaska Permanent Fund Dividends. A return may also be required to claim the Child Tax Credit, the Earned Income Tax Credit, or other tax credits.
A taxpayer may need to amend a return to correct filing status, dependents, or taxable income or to report items such as capital gains distributions, pensions, annuities, or dividends. Adjustments may also be needed if the taxpayer must itemize deductions, claim student loan interest, or report tuition payments, dependent care expenses, or educator expenses. Filing or amending ensures accurate tax information, a correct tax bill, and eligibility for a refund.
Key Rules or Details for 2019
The 2019 Child Tax Credit offered up to $2,000 per child, and the Additional Child Tax Credit provided a refundable portion based on earned income. A qualifying child required a valid Social Security number, and the credit phased out at higher adjusted gross income levels, particularly for those filing jointly. Dependents who did not qualify could still receive a tax credit through the credit for other dependents.
Taxpayers were required to report all income sources, including estate distributions, assets, corporation or S corporation pass-throughs, and interest earned during the tax season. The taxpayer had to calculate deductions, figure taxable income, and decide whether to take the standard deduction or itemize deductions. These rules ensured correct reporting of tax liability, compliance with federal income tax law, and proper application of all credits and deductions.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide for Individual Tax Forms.
Step-by-Step (High Level)
1. Gather necessary tax information
A taxpayer must collect all essential documents before filing a 2019 return. These may include:
- Social Security numbers for all dependents
- Forms W-2 reporting wages and salaries
- Records of dividends, interest, and capital gains distributions
- Forms reporting pensions, annuities, or unemployment compensation
- Tuition statements and student loan interest records
- Documents reporting Alaska Permanent Fund Dividends or tips earned during the year
2. Determine filing status
A taxpayer must select the filing status that correctly represents their household. This selection affects standard deductions, taxable income, and credits. Common filing statuses include:
- Single
- Married filing jointly
- Married filing separately
- Head of household
- Qualifying widow or widower
3. Identify qualifying dependents
A qualifying child must meet age, residency, support, and relationship tests. The dependent must not provide more than half of their own support and must live with the taxpayer for more than half the year.
4. Calculate adjusted gross income
A taxpayer must add all sources of income and subtract allowable adjustments to calculate adjusted gross income. This figure determines credit eligibility and phaseout levels.
5. Figure the Child Tax Credit and Additional Child Tax Credit
The taxpayer must complete the worksheets found in the Form 1040 instructions and Schedule 8812. This ensures the accurate calculation of credits and determines whether income limits are applicable.
6. Report taxes, deductions, and credits
The taxpayer must decide whether to itemize deductions or take the standard deduction. All deductions, credits, and taxable income must be entered accurately and correctly.
7. Submit the return
The completed tax return can be e-filed or mailed. After reviewing the information, the IRS will issue a refund, reduce a balance owed, or send a notice if changes are needed.
Common Mistakes and How to Avoid Them
- A taxpayer lists a child without a valid Social Security number and can avoid Social Security by ensuring the name and number match Social Security Administration records before filing.
- A taxpayer claims a dependent who does not meet the residency or support rules, and can prevent this by confirming that the child lived with them for more than half the year and did not provide their own support.
- A taxpayer who fails to report all income, such as wages, unemployment compensation, dividends, or assets sold, can avoid IRS adjustments by reviewing all income sources for the tax year.
- A taxpayer who forgets to attach Schedule 8812 when claiming the Additional Child Tax Credit can avoid delays by including the required schedules with their return.
- A taxpayer miscalculates taxable income by missing items like pensions or annuities, and can avoid errors by comparing reported income with year-end tax documents and financial statements.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
After a taxpayer submits a 2019 tax form, the IRS reviews dependents, income, deductions, and credits to verify eligibility for benefits such as the Premium Tax Credit or the Earned Income Tax Credit. The IRS compares each Social Security number with the agency to request additional tax information if anything is unclear. Processing times vary, but accurate reporting helps ensure a timely refund or posted payment.
If the IRS identifies errors in reporting income, dependents, or credits, it may adjust the tax liability and issue a corrected notice with the amount owed or refunded. A taxpayer may need to file a joint return amendment, make corrections, or provide documentation of paid expenses or dependents. Responding promptly to notices helps families, employees, and elderly taxpayers avoid delays and ensures compliance with income tax law.
FAQs
Who qualifies for the 2019 Child Tax Credit?
A qualifying child must meet age, relationship, residency, support, and citizenship tests and must have a valid Social Security number.
Can a taxpayer still file a 2019 return?
A taxpayer may file a late 2019 return, but refunds are only issued if the return is filed within three years of the original deadline.
Is the Additional Child Tax Credit refundable?
Yes, a taxpayer may receive up to $1,400 per qualifying child, depending on earned income.
Does unemployment compensation affect eligibility?
Unemployment compensation must be reported as income for 2019, but it is not considered earned income for the purpose of calculating refundability.
Can a 2019 return be amended?
Yes, a taxpayer may use Form 1040-X to correct income, dependents, or credits.
What if a dependent was claimed by someone else?
The IRS will apply tiebreaker rules and may request proof of residency or relationship.
