Table of Contents

• 1040A - Introductory Material
  • A Message From the Commissioner
    • The IRS Mission
  • Quick and Easy Access to Tax Help and Forms
  • Refund Information
    • Introduction
  • What Is TeleTax?
    • Introduction
    • Recorded Tax Information
    • Topics by Internet
  • TeleTax Topics
    • IRS Help Available
    • IRS Procedures
    • Collection
    • Alternative Filing Methods
    • General Information
    • Filing Requirements, Filing Status, and Exemptions
    • Types of Income
    • Adjustments to Income
    • Itemized Deductions
    • Tax Computation
    • Tax Credits
    • IRS Notices
    • Basis of Assets, Depreciation, and Sale of Assets
    • Employer Tax Information
    • Electronic Magnetic Media Filers—1099 Series and Related Information Returns
    • Tax Information for Aliens and U.S. Citizens Living Abroad
    • Tax Information for Puerto Rico Residents (in Spanish only)
  • Calling the IRS
    • Introduction
    • Before You Call
    • Making the Call
    • Before You Hang Up
• 1040A - Main Contents
  • Before You Fill In Form 1040A
    • Introduction
    • What's New for 2006
    • What's New for 2007
  • Filing Requirements
    • Introduction
    • Do You Have To File?
    • When Should You File?
    • What If You Cannot File on Time?
    • Where Do You File?
  • Who Can Use Form 1040A?
    • Introduction
  • When Must You Use Form 1040?
    • Introduction
  • Line Instructions for Form 1040A
    • Introduction
    • Name and Address
    • Social Security Number (SSN)
    • Presidential Election Campaign Fund
    • Filing Status
    • Exemptions
    • Income
    • Adjusted Gross Income
    • Tax, Credits, and Payments
    • Refund
    • Amount You Owe
    • Third Party Designee
    • Sign Your Return
    • Attach Required Forms and Schedules
  • General Information
    • Introduction
    • Claiming a refund for a deceased taxpayer.
    • Other Ways To Get Help
    • Interest and Penalties
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice
    • Estimates of Taxpayer Burden
  • Order Blank for Forms and Publications
    • Introduction
    • How To Use the Order Blank
  • Major Categories of Federal Income and Outlays for Fiscal Year 2005
    • Footnotes for Certain Federal Outlays
• 1040A - Additional Material
• Index