Form 1040A Tax Year 2015 Checklist
Year-Specific Context
The 2015 Form 1040A introduced mandatory reconciliation of Marketplace health insurance advance premium tax credits through the Form 8962 attachment, along with a new individual responsibility payment line (line 38) that reflects the Affordable Care Act's shared responsibility rules in effect through 2015. This short form remained limited to taxpayers claiming the standard deduction rather than itemizing and restricted access to specific business and self-employment tax items.
Year-Specific Programs Applicable to Form 1040A (2015)
Taxpayers who purchased health insurance through the Health Insurance Marketplace and received advance payments of premium tax credits must attach Form 8962 to reconcile advance payments against actual premium tax credits allowed based on reported income. Taxpayers without qualifying coverage for one or more months must file Form 8965 to claim an exemption or calculate shared responsibility payment on line 38; filing is mandatory for anyone receiving advance payments.
Ten-Step Compliance Checklist for Form 1040A (2015)
Step 1: Verify Filing Eligibility and Gather W-2 and 1099 Documents
Confirm income does not exceed the $100,000 threshold if using the standard deduction. Obtain all Forms W-2 (attach copies to return), Forms 1099-R with tax withheld, and Forms 1099 for income reported. For 2015 specifically: if you received advance payments of premium tax credit through the Marketplace, you must file and attach Form 8962 regardless of income level.
Step 2: Determine Filing Status and Standard Deduction Amount
Select one filing status only: Single ($6,300 standard deduction); Married filing jointly ($12,600); Married filing separately ($6,300); Head of household ($9,250); or Qualifying widow(er) ($12,600). If age 65 or older at the end of 2015 (born before January 2, 1951), or blind, check appropriate boxes on line 23a to increase standard deduction by $1,250 (for married filing jointly and married filing separately) or $1,550 (for single, head of household, and qualifying widow(er)) depending on status and other factors.
Step 3: Gather and Verify Exemption and Dependent Information
Verify you can claim yourself as an exemption (line 6a) unless someone else claims you; each dependent must have a valid Social Security Number by the due date. For 2015, each exemption claimed is multiplied by $4,000. Identify any dependents under age 17 qualifying for the child tax credit; note those in column (4) of line 6c.
Step 4: Report All Income on Lines 7–14b and Calculate Total Income
Line 7: Wages, salaries, and tips from Form W-2.
Line 8a: Taxable interest (attach Schedule B if over $1,500 combined interest and dividends).
Line 9a: Ordinary dividends (attach Schedule B if over $1,500).
Line 10: Capital gain distributions.
Lines 11–12b: IRA and pension distributions, taxable amounts.
Line 13: Unemployment.
Lines 14a–14b: Social Security benefits, taxable amount per instructions.
Add lines 7–14b for total income (line 15).
Step 5: Claim Above-the-Line Adjustments (Lines 16–20)
Line 16: Educator expenses (if eligible).
Line 17: IRA deduction (if eligible).
Line 18: Student loan interest deduction (up to $2,500, per instructions).
Line 19: Tuition and fees (Form 8917, if eligible).
Sum lines 16–19 for total adjustments (line 20); subtract from total income.
Step 6: Calculate Adjusted Gross Income and Taxable Income
Line 21: Adjusted gross income equals line 15 minus line 20.
Line 22: Enter AGI again.
Line 23a: Check if you are 65 or older or blind for standard deduction adjustments.
Line 24: Enter standard deduction (including any age/blindness adjustment).
Line 25: Subtract line 24 from line 22.
Line 26: Multiply the number of exemptions (line 6d) by $4,000.
Line 27: Taxable income equals line 25 minus line 26.
Step 7: Calculate Tax and Reconcile Advance Premium Tax Credits (Lines 28–30)
Line 28: Tax, including any alternative minimum tax (per instructions).
Line 29: Excess advance premium tax credit repayment—if you received advance payments in 2015, Form 8962 calculates this; attach Form 8962.
Line 30: Add lines 28 and 29.
For 2015: failure to attach Form 8962 when required may delay your return.
Step 8: Claim Applicable Credits (Lines 31–36, 38, 45)
Line 31: Child and dependent care expenses (Form 2441, if applicable).
Line 32: Credit for elderly or disabled (Schedule R, if applicable).
Line 33: Education credits from Form 8863, line 19.
Line 34: Retirement savings contributions credit (Form 8880, if applicable).
Line 35: Child tax credit (Schedule 8812, if applicable).
Line 36: Add lines 31–35 (total credits).
Line 38: Health care individual responsibility—check box for full-year coverage; if not covered or no exemption, calculate shared responsibility payment (Form 8965).
Line 45: Net premium tax credit from Form 8962 (if applicable).
Step 9: Report Payments and Calculate Refund or Amount Owed (Lines 37–50)
Line 37: Subtract line 36 from line 30.
Line 39: Add lines 37–38 (total tax liability).
Lines 40–44: Enter federal income tax withheld (Form W-2, box 2), estimated tax payments, EIC (Schedule EIC), additional child tax credit (Schedule 8812), American opportunity credit (Form 8863, line 8).
Line 45: Net premium tax credit (Form 8962).
Line 46: Total payments (sum of lines 40–45).
Line 47: Overpaid amount (line 46 minus line 39, if positive).
Line 50: Amount owed (line 39 minus line 46, if positive).
Step 10: Assemble, Sign, Date, and Verify for Submission
Order: Form 1040A, then Schedule B (if required), then Form 8962 (if needed for advance premium tax credits), Form 2441 (if claiming dependent care credit), Schedule R (if claiming elderly/disabled credit), Form 8863 (if claiming education credits), Form 8880 (if claiming retirement savings credit), Schedule 8812 (if claiming child or additional child tax credit), Form 8965 (if claiming exemption from coverage requirement).
Sign and date the return; both spouses must sign if married filing jointly. Include copies of W-2; do not send originals. Verify that all lines are completed, amounts match the attached forms, and all required schedules are included. File by April 18, 2016.
Form-Specific Limitations for Form 1040A (2015)
Limitation 1: No Itemized Deductions
Form 1040A requires the use of the standard deduction; you cannot itemize deductions on Schedule A, even if itemized deductions exceed the standard deduction amount for your filing status.
Limitation 2: Restricted Credit and Deduction Claims
Form 1040A does not allow self-employment tax, household employment tax, certain business credits, depreciation claims, or rental property losses; if any apply, you must file Form 1040 instead. Nonresident aliens cannot claim certain credits on this form unless they meet specific treaty or election requirements, as outlined in Publication 519.
2015 Form 1040A Line Changes
Line 29: Excess Advance Premium Tax Credit Repayment (Updated)
Prior instruction: Shared responsibility payments related to health coverage appeared in earlier forms, but were not always itemized separately with reconciliation language for advance payments. Current 2015 instruction: Line 29 explicitly requires the attachment of Form 8962 if advance payments of the premium tax credit were made for you, your spouse, or your dependent enrolled in Marketplace coverage; the form reconciles the advance payments received against the premium tax credit actually allowed based on reported income and calculated tax liability.
Line 38: Health Care Individual Responsibility (Clarified)
Prior instruction: Healthcare reporting existed, but with simpler language. Current 2015 instruction: Line 38 now requires explicit notation of whether you, your spouse (if filing jointly), and any claimed dependents had qualifying coverage for the entire 2015 tax year; if not, the taxpayer must either attach Form 8965 (exemption) or calculate and report shared responsibility payment. For 2015, the individual shared responsibility payment increased to the greater of $325 per adult or $162.50 per child (family maximum: $975) or 2% of household income.
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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.
