When do you use the 1040A tax form?

Form 1040A may be used if all of the following apply: One, your taxable income is less than $100,000. Two, your income is only from certain sources [wages/salaries/tips; interest and ordinary dividends; capital gains; taxable scholarship/fellowship; pensions/annuities/IRAs; unemployment compensation; taxable social security/railroad retirement benefits; Alaska Permanent Fund dividends]. Three, your adjustments to income if any are only for an IRA or are education related [educator expenses, student loan interest, tuition/fees]. Four, you aren't itemizing deductions [i.e., you aren't filing Schedule A]. Five, your tax credits if any are only for children/dependents, education, elderly/disabled, retirement, earned income, or Making Work Pay credit. Six, you don't have any alternative minimum tax adjustment on stock acquired through an incentive stock option.