ORM 1040A (2014) Federal Tax Checklist: Paper Filing
2014 Form Context
Form 1040A for 2014 uniquely requires Affordable Care Act health coverage reporting (line 38); filers must document full-year minimum essential coverage or claim an exemption via Form 8965, or pay a shared responsibility penalty. This “short form” prohibits itemized deductions, self-employment income exceeding $400, capital gains exceeding $1,500, and specific business activities, restricting eligibility to wage and straightforward retirement income filers.
2014 Year-Specific Programs Applying to Form 1040A
In 2014, individuals filing Form 1040A must report their health insurance coverage status on line 38 and attach Form 1095-A if they enrolled in Marketplace coverage. Those without qualifying coverage for any month must either claim a coverage exemption on Form 8965 or calculate a shared responsibility payment on Form 8965 and report it on line 38.
The earned income credit (EIC) for 2014 allows maximum credits of $46,997 AGI ($52,427 married filing jointly) for three or more qualifying children, $43,756 AGI ($49,186 MFJ) for two children, and $38,511 AGI ($43,941 MFJ) for one child, with maximum investment income of $3,350.
Mandatory Year Audit: 2014 Attributes
ACA Shared Responsibility Payment applies. Line 38 requires health coverage certification. Form 1095-A must be attached if Marketplace coverage was purchased; Form 8965 is required for coverage exemptions or shared responsibility calculations. EIC income and investment thresholds updated for 2014. No TCJA rules (2018+), no stimulus reconciliation, no 2020 unemployment exclusion.
Mandatory Form Audit: Form 1040A Attributes
Form 1040A prohibits itemized deductions; standard deduction only. Cannot report self-employment income, capital gains exceeding $1,500, farming or fishing income, or alternative minimum tax. Cannot file if you or your spouse received HSA, Archer MSA, or Medicare Advantage MSA distributions.
Qualified children are required for EIC; Form Schedule EIC must be attached. Nonresident aliens file Form 1040NR or 1040NR-EZ, not 1040A. Signature of taxpayer and spouse (if filing a joint return) is required; the date must appear. The preparer must sign, date, and include their PTIN if they are a paid preparer and complete the return.
Ten-Step Paper-Filing Checklist
Step 1: Verify Filing Eligibility for 1040A
Confirm you have no self-employment income of $400 or more, no capital gains exceeding $1,500, no Schedule C or Schedule F income, and no HSA, Archer MSA, or Medicare Advantage MSA distributions. If any of these apply, you must file Form 1040 or 1040-NR instead.
Step 2: Gather Required Income Documents
Collect all Form(s) W-2 (wages, salaries, tips), Form(s) 1099-R (retirement distributions with tax withheld), and Form 1099-INT or 1099-DIV (interest or dividends under the 1040A limits). For Marketplace insurance, obtain Form 1095-A, which shows advance premium tax credit payments.
Step 3: Complete Lines 1–6: Filing Status and Dependents
Enter filing status (single, married filing jointly, married filing separately, head of household, or qualifying widow(er)) on lines 1–5; for each dependent, record name, Social Security number, relationship, and months lived with you on line 6; if more than four dependents, list additional on separate paper and check the box on line 6c.
Step 4: Report Income (Lines 7–15)
Enter wages from Form(s) W-2 on line 7; taxable interest on line 8a; ordinary dividends on line 9a; capital gain distributions on line 10 (only if ≤$1,500 total capital gains); fully taxable IRA or pension distributions on line 11b; and taxable Social Security benefits on line 14b (if applicable); sum to line 15 for total income.
Step 5: Calculate Adjusted Gross Income (Lines 16–21)
Enter educator expenses on line 16, IRA deduction on line 17, student loan interest on line 18, and tuition or fees on line 19; add lines 16–19 for total adjustments on line 20; subtract line 20 from line 15 to reach adjusted gross income on line 21.
Step 6: Determine Tax Base (Lines 22–27)
Enter standard deduction for your filing status on line 22 (for 2014: $6,200 single or MFS; $12,400 MFJ or qualifying widow(er); $9,100 head of household); if age 65+ or blind, use higher standard deduction worksheets; subtract line 22 from line 21 to reach taxable income on line 27.
Step 7: Report Affordable Care Act Health Coverage Status (Line 38)
Check the box on line 38 if you, your spouse (if filing jointly), and all dependents had minimum essential health coverage for the entire 2014 calendar year. If not, proceed to Step 8.
Step 8: Handle ACA Shared Responsibility or Coverage Exemption (If Applicable)
If anyone in your household lacked coverage for any month in 2014 and no exemption applies, complete Form 8965 Shared Responsibility Payment Worksheet to calculate the penalty amount; if claiming an exemption (e.g., hardship, income below filing threshold), complete Form 8965 Part I or II as applicable and attach to return. Enter the shared responsibility payment (if any) on line 38.
Step 9: Claim Credits and Calculate Tax (Lines 28–36, 42a–42b)
Calculate tax using the tax tables or Tax Computation Worksheet on line 28; add excess advance premium tax credit repayment on line 29 (from Form 8962 if applicable); enter child and dependent care credit on line 31, credit for the elderly or disabled on line 32, education credits on line 33, retirement savings contributions credit on line 34, and child tax credit on line 35; determine EIC on lines 42a–42b (Schedule EIC required if dependent children claimed); sum all credits on line 36; subtract line 36 from line 30 to calculate total tax on line 39.
Step 10: Complete Payment and Signature Section; Attach Required Documents and Mail
Enter federal income tax withheld from Form(s) W-2 and 1099 on line 40; add estimated tax payments on line 41; add lines 40, 41, 42a, 43, 44, and 45 on line 46 for total payments; subtract line 46 from line 39 to determine amount overpaid on line 47 or amount owed on line 50; sign and date the return on the signature line; if married filing jointly, spouse must also sign and date; if paid preparer, preparer must sign, date, and include PTIN; attach Form(s) W-2, 1099-R (if applicable), Form 1095-A (if Marketplace coverage), Form 8965 (if claiming coverage exemption or making shared responsibility payment), and Schedule EIC (if claiming EIC with dependents); clip (do not staple) all pages together; see the IRS Where to File page for 1040A 2014 mailing address for your state.
2014 Updates to Form 1040A
Line 38 (Health Coverage): Prior instruction: Not present. 2014 instruction: Check the box if you have full-year health coverage or attach Form 8965 for exemption or shared responsibility payment. Change type: Added.
EIC Income Threshold: Prior instruction: Not specified for 2014. 2014 instruction: $46,997 AGI if three+ children; $43,756 if two children; $38,511 if one child (or MFJ amounts). Change type: Updated.
Standard Deduction: Prior instruction: Amounts differed. 2014 instruction: $6,200 (single/MFS); $12,400 (MFJ/QW); $9,100 (HOH). Change type: Updated.
Form 1095-A Reference: Prior instruction: Not present. 2014 instruction: If purchased Marketplace coverage, must receive and attach Form 1095-A. Change type: Added.
Form-Specific Limitations
Form 1040A filers cannot claim itemized deductions; the standard deduction is mandatory. Married spouses filing separately cannot claim the EIC if one spouse uses Form 1040A and the other itemizes deductions on Schedule A. Nonresident aliens must file Form 1040NR or 1040NR-EZ; U.S. citizens and resident aliens use Form 1040A, following standard rules. Self-employed individuals with net earnings of $400 or more must file Form 1040 with Schedule SE.
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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.
