Form 1040A Filing Checklist for Tax Year 2016
Eligibility Requirements
Form 1040A is available only if your taxable income is under $100,000. Allowable income sources include wages, interest, dividends, capital gain distributions, pensions, IRA distributions, unemployment compensation, Alaska Permanent Fund dividends, and Social Security benefits. You cannot use this form if you have self-employment income, business income, rental income, or capital losses exceeding $3,000.
You must claim the standard deduction. Itemized deductions are not permitted on Form 1040A.
2016 Key Dollar Amounts
Standard Deductions:
- Single: $6,300
- Married Filing Jointly: $12,600
- Married Filing Separately: $6,300
- Head of Household: $9,300
Additional Standard Deduction:
- Age 65 or older or blind: $1,550 (unmarried), $1,250 (married per spouse per condition)
Personal Exemption: $4,050 per exemption
Educator Expenses Deduction: Up to $250 (permanent beginning 2015)
Student Loan Interest Deduction: Up to $2,500
Ten-Step Filing Checklist
Step 1: Verify Eligibility and Personal Information
Confirm taxable income under $100,000. Collect Social Security numbers for yourself, your spouse, and all dependents. For child tax credit claims, Dependent identification numbers must be issued by April 18, 2017, the filing deadline.
Step 2: Gather Income Documents
Collect Forms W-2, 1099-INT, 1099-DIV, 1099-R, 1099-G, and SSA-1099. Attach Schedule B if interest or ordinary dividends exceed $1,500.
Step 3: Address Health Coverage Requirement
Check the full-year coverage box on line 38 if everyone had qualifying health insurance throughout 2016. If coverage was lacking, claim exemption via Form 8965 or calculate shared responsibility payment: greater of $695 per person (maximum $2,085 per family) or 2.5% of household income.
If enrolled in Marketplace coverage with an advance premium tax credit, attach Form 8962 to reconcile payments.
Step 4: Determine Income Adjustments
Line 16 - Educator Expenses: K-12 educators working 900 or more hours can deduct up to $250 for unreimbursed classroom supplies and materials.
Line 17 - IRA Deduction: Traditional IRA contributions, subject to phaseout if covered by employer plan.
Line 18 - Student Loan Interest: Up to $2,500 deductible, subject to income phaseout.
Line 19 - Tuition and Fees: Attach Form 8917. Cannot claim simultaneously with education credits for the same student.
Step 5: Calculate Income
Report all income on lines 7-14b. Calculate total income on line 15. Subtract total adjustments (line 20) to determine adjusted gross income on line 21.
Step 6: Calculate Taxable Income
Enter standard deduction on line 24 based on filing status. Add additional amounts if age 65 or older or blind. Multiply exemptions by $4,050 on line 26. Subtract standard deduction and exemptions from AGI to calculate taxable income on line 27.
Step 7: Calculate Tax Liability
Use 2016 tax tables to determine tax on line 28. Add excess advance premium tax credit repayment on line 29 if applicable from Form 8962. Total equals line 30.
Step 8: Claim Tax Credits
Line 31 - Child and Dependent Care: Attach Form 2441
Line 32 - Elderly or Disabled Credit: Attach Schedule R
Line 33 - Education Credits: Attach Form 8863
- American Opportunity Credit: Up to $2,500 per student, income phaseout begins at $80,000 single/$160,000 married filing jointly
- Lifetime Learning Credit: Up to $2,000 per return
Line 34 - Retirement Savings Credit: Attach Form 8880
Line 35 - Child Tax Credit: $1,000 per qualifying child under age 17. Attach Schedule 8812 if claiming for an ITIN-identified child.
Total credits on line 36. Subtract from line 30 to get tax after credits on line 37.
Step 9: Report Health Responsibility Payment
Calculate and report individual shared responsibility payment on line 38 if required. Add to line 37 for total tax on line 39.
Step 10: Report Payments and Refundable Credits
- Line 40: Federal income tax withheld from Forms W-2 and 1099
- Line 41: Estimated tax payments and prior year overpayment applied
- Line 42a: Earned income credit (attach Schedule EIC if claiming with qualifying children)
- Line 43: Additional child tax credit from Schedule 8812
- Line 44: Refundable American Opportunity Credit (40% or up to $1,000)
- Line 45: Net premium tax credit from Form 8962
Total payments on line 46.
Step 11: Calculate Refund or Amount Owed
Subtract line 39 from line 46. If positive, enter the refund amount on line 47. Request direct deposit (lines 48a-48d) or apply to 2017 estimated tax (line 49). If negative, enter the amount owed on line 50 and include payment.
Important: Refund claims for earned income credit or additional child tax credit cannot be issued before February 15, 2017.
Step 12: Sign and File
Both spouses must sign if filing jointly. Attach all required forms and schedules. Attach Forms W-2 to the front of the return.
Filing Deadline: April 18, 2017 (extended due to Emancipation Day). File Form 4868 by this date for an automatic six-month extension.
Mail to the IRS Service Center address for your state, as listed in the Where to File instructions.
Critical Requirements
Health Coverage (Line 38): Must indicate full-year coverage, claim exemption, or pay penalty for 2016.
Marketplace Coverage Reconciliation: A Form 8962 attachment is mandatory if advance premium tax credit payments are made.
Child Tax Credit ID Requirement: Dependent identification numbers must be issued by April 18, 2017, to claim credit on the original or amended return.
Nonresident Aliens: Cannot use Form 1040A. You need to submit Form 1040-NR instead.
Historical Note
Form 1040A was discontinued after the 2017 tax year. Beginning with tax year 2018, all taxpayers use the redesigned consolidated Form 1040.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
