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Instructions for Form 1040-A

Filing Requirements(p7)



These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
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Do You Have To File?(p7)

Use Chart A, B, or C to see if you must file a return.
Even if you don't otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for any of the following credits.
  • Earned income credit.
  • Additional child tax credit.
  • American opportunity credit.
  • Credit for federal tax on fuels (must file Form 1040).
  • Premium tax credit.
  • Health coverage tax credit (must file Form 1040).
See Pub. 501 for details. Also see Pub. 501 if you don't have to file but received a Form 1099-B (or substitute statement).
Requirement to reconcile advance payments of the premium tax credit. (p7)
If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2017 and advance payments of the premium tax credit were made for this coverage, you must file a 2017 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2017 return, you do not have to attach Form 8962.
Exception for certain children under age 19 or full-time students.(p7)
If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2017 or was a full-time student under age 24 at the end of 2017. To do so, use Form 1040 and Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.
A child born on January 1, 1994, is considered to be age 24 at the end of 2017. Don't use Form 8814 for such a child.
Resident aliens.(p7)
These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens.(p7)
These rules also apply if you were a nonresident alien or dual-status alien and both of the following apply.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.