1040和1040A有什麽區別?
文章來源: Tigerbalm2008-01-30 04:00:38
# 1040EZ

* Taxable income below $100,000
* Single or Married Filing Jointly
* Under age 65
* No dependents
* Interest income of $1,500 or less

# 1040A

* Taxable income below $100,000
* Capital gain distributions, but no other capital gains or losses
* Only tax credits for child, education, earned income, child and dependent care expenses, adoption, elderly and retirement savings contributions
* Only deductions for IRA contributions, student loan interest, educator expenses or higher education tuition and fees
* No itemized deductions

# 1040

* Taxable income of $100,000 or more
* Itemized deductions
* Self-employment income
* Income from sale of property