1. Single or Married Filing Jointly with no dependents
2. Younger than age 65 and not blind (claim these higher deductions on 1040A)
3. Income only from wages, salaries, tips, unemployment or taxable scholarships
4. Minimal taxable interest and no capital gains or retirement income
5. Taxable income less than $100,000 after deductions
6. You are not receiving advance earned income credit
7. You are not itemizing deductions or claiming adjustments to income
8. You are not claiming any credits (i.e., child care; earned income credit)
1. Income from:
wages, tips, unemployment, or taxable scholarships
pensions, annuities, social security, or IRA withdrawals
interest or dividens
2. Taxable income less than:
$100,000 after deductions
3. You will not itemize deductions
1. All types of income
2. You have adjustments to income (i.e., IRA contributions)
3. You are claiming any type of credits
4. You are itemizing deductions (i.e., mortgage, taxes, donations, etc.)