STEP 1
Fill in your name, the name of your spouse (if you are married and want to file a joint return), complete address, and social security number(s) at the top of the form.

STEP 2
If you want $3 to go towards the Presidential Election Campaign Fund, check the "yes" box.
Note:  This money will not be taken out of any refund you receive, and it won't be added to any amount you owe.  It is money that has already been taken from you, you just say whether or not you want it to go towards this fund.

STEP 3 - LINES 1-5
Check the appropriate box to indicate your filing status.

STEP 4 - LINE 6a
Can anyone else claim you as a dependent on her/his tax return?  If not, check the box on line 6a.

STEP 5 - LINE 6b
Are you married and filing a joint return with your spouse?  If so, check the box on line 6b.
If you are married, but your spouse is not included on your return, you can still check this box, but only if your spouse isn't filing a return of her/his own.
If your spouse died during the year, you can check this box, but only if you did not remarry by the end of the year.
If your spouse is a non-resident alien who didn't earn any money in the U.S., check this box and put "NRA" next to the word "Spouse."

STEP 6 - LINE 6c
(1) Enter the first and last names of each of your dependents in column 1 of the chart.
(2) Enter the social security numbers for these dependents in column 2.
(3) Put their relationship to you (daughter, son, etc.) in column 3.
(4) Check the box in column 4 for any children that are qualified for the Child Tax Credit.

STEP 7 - LINE 6d
Fill out the boxes to the right of lines 6a-c and add up the total in box 6d.

STEP 8 - LINE 7
Enter your total wages, tips, and salaries (reported in box 1 of your W-2 form).  If you have more than one W-2 form, add together the amounts found in box 1 of each form and record the total amount on line 7 of your Form 1040A.

STEP 9 - LINE 8a
If you had money in a savings account or another place that earned interest, you should have received a Form 1099-INT or Form 1099-OID.  The amount of taxable interest you may have will be reported on these forms.  Enter the amount on line 8a.
If the amount on line 8a is over $400, you might have to fill out Schedule 1 and attach it to your return.  If you think this applies to you, check out the instructions for Schedule 1 on page 60 of the Instructions for Form 1040A.
Note:  This publication takes a long time to download and you must have Adobe Acrobat Reader software to view it.  This software is free and is fairly easy to download (click on the form you want and downloading instructions will appear).  If you are using a public computer, however, downloading this software may not be an option.  You might just be better off going to your local federal building for the necessary tax forms.

STEP 10 - LINE 8b
Again, this probably doesn't apply to you, but if you have any tax-exempt interest, include it on line 8b.  Tax exempt interest includes interest from municipal bonds, any exempt-interest dividends on a mutual fund, etc.  It does not include interest earned on your IRA.

STEP 11 - LINE 9
Dividends are money you get from stocks, bonds and such.  This probably doesn't apply to you.  If it does, you should have received a Form 1099-DIV, which tells you how much to report on line 9 of Form 1040A.  If the total of your ordinary dividends is over $400, remember to fill in and attach Schedule 1 (see step 9).

STEP 12 - LINE 10a and 10b
If you received Form 1099-R showing the amount of the distribution from your individual retirement arrangement (IRA), record the total distribution on line 10b.  Leave line 10a blank.  For more details about IRAs, see page 25 of the Instructions for Form 1040A.

STEP 13 - LINE 11a and 11b
If you received Form 1099-R showing the amount of your pension and annuity payments, report the amount on line 11.  If you did not contribute to the cost of your pension or annuity, or if you got back your entire cost tax free before the tax year, then your payments are fully taxable and you should enter the entire amount of your payments on line 11b.  For more details about reporting your pension and
annuity payments, see page 26 of the Instructins for Form 1040A.

STEP 14 - LINE 12
If you received Form 1099-G reporting your amount of unemployment compensation, enter the amount on line 12.  To read more about unemployment compensation and any overpayments you might have received, see page 28 of the Instructions for Form 1040A.

STEP 15 - LINE 13a and 13b
Your social security benefits are reported to you in box 3 of Form SSA-1099.  Please see page 28 and the Social Security Benefits Worksheet on page 29 of the Instructions for Form 1040A if you received Form SSA-1099 and would like further explanation on how to report your social security benefits.

STEP 16 - LINE 14
Add lines 7-13b of Form 1040A and record the total on line 14.

STEP 17 - LINE 15
If you made contributions to a traditional IRA, you may be able to take an IRA deduction.  See page 30 of the Instructions for Form 1040A to determine if you are eligible for an IRA deduction.

STEP 18 - LINE 16
To be eligible for the Student Loan Interest Deduction, all five of the following must apply:
    * you paid interest on a student loan,
    * at least part of the interest paid was paid during the first 60 months that interest payments were required to be made,
    * your filing status is any status EXCEPT married filing separately,
    * the amount on Form 1040A, line 14, minus the amount on line 15, is less than:
        $55,000 if single, head of household, or qualifying widow(er),
        $75,000 if married filing jointly,
    * you are not claimed as a dependent on someone else's return.
For more details on the Student Loan Deduction, see page 30 in the Instructions for Form 1040A.

STEP 19 - LINE 17
Add lines 15 and 16 and enter the total on line 17.

STEP 20 - LINE 18
Subtract line 17 from line 14 to find your adjusted gross income.  Enter this amount on line 18.
If your adjusted gross income is under $30,580 and you have two or more children living with you, $26,928 if you have only one child living with you, or $10,200 if you do not have children living with you, you might qualify for the Earned Income Credit.

STEP 21 - LINE 19
Enter the amount from line 18 on line 19.

STEP 22 - LINES 20-21
Check the appropriate box(es) on line 20a and record the total number of boxes you checked in the larger box at the right.
If box 20b applies to you, check it. Follow the instructions for line 21, entering the amount of your deduction at the right.  Most people will take the standard deduction.
If you checked any box on line 20a or 20b, however, or if you can be claimed as a dependent on someone else's return, see page 33 of the Instructions for Form 1040A to determine your standard deduction.

STEP 23 - LINE 22
Subtract line 21 from line 19 and enter the difference on line 22.  If line 21 is larger than line 19, enter "0" on line 22.

STEP 24 - LINE 23
Take the number you entered in the box on line 6d (on the front of the form) and multiply it by $2,750.  Enter the total on line 23.

STEP 25 - LINE 24
Subtract line 23 from line 22 and enter the difference on line 24.  If line 23 is larger than line 22, enter "0" on line 24.

STEP 26 - LINE 25
Look up the amount you have on line 24 in the Tax Tables.  Enter the tax from the tables on line 25.
Note:  You may need to zoom in to read the tables--use the magnifying glass symbols with the "+" and "-" signs to zoom in and out on the tax tables.

STEP 27 - LINE 26
You might be eligible for the Child and Dependent Care Credit if you paid someone to care for your child (who must be under 13) or your dependent or spouse who could not care for herself or himself.  If you think you qualify for this credit, fill out and attach Schedule 2 of Form 1040A.
Instructions for Schedule 2 can be found on pages 61-63 of the Instructions for Form 1040A.

STEP 28 - LINE 27
You might be able to take the Credit for the Elderly or the Disabled if you are 65 or older, or if you retired because of a disability and you receive disability income (like SSI).  You usually cannot take this credit if the amount on line 19 of Form 1040A is:
    * $17,500 if single,
    * $20,000 if married filing jointly and only one spouse is eligible for the credit,
    * $25,000 if married filing jointly and both spouses are eligible,
    * $12,500 if married filing separately.
To claim the Credit for the Elderly or the Disabled, you need to fill out Schedule 3 and attach it to Form 1040A.  Unfortunately, Schedule 3 is not included in the instruction booklet for Form 1040A.  If you think you can claim this credit, you should contact the IRS at 1-800-829-1040, or visit your local federal building to pick up a Schedule 3.

STEP 29 - LINE 28
If you qualify for the Child Tax Credit, use the Child Tax Credit Worksheet on page 36 of the Instructions for Form 1040A to figure out your credit and enter it on line 28 of Form 1040A.

STEP 30 - LINE 29
Are you a student?  Do you pay expenses for someone who is?  There are two education credits for which you might be eligible:  the Hope Credit and the Lifetime Learning Credit.  Generally, if you’re eligible, you will receive something in the mail from your educational institution telling you so.  You can claim these credits by filing Form 8863 (instructions on pages 3-4 of form) and attach it to your Form 1040A.  To learn more about these education credits, see page 37 of the Instructions for Form 1040A.

STEP 31 - LINE 30
Did you adopt a child in the past two years?  If so, you might be eligible for the Adoption Credit.  To claim this credit, file Form 8839  and attach it to Form 1040A.

STEP 32 - LINES 31-32
Add lines 26-30 and enter the sum on line 31.
Subtract line 31 from line 25 and enter the difference on line 32.  If line 31 is larger than line 25, enter "0" on line 32.

STEP 33 - LINE 33
If you have any advance earned income credit payments (reported on your W-2), record the amount on line 33.

STEP 34 - LINE 34
Add lines 32 and 33 and record the sum on line 34.

STEP 35 - LINE 35
Enter the total amount of federal income tax withheld from you on line 35.  The amount of federal tax withheld can be found on both your W-2(s)--in box 2--and your 1099(s).  If you have several of these forms, add up the tax withheld reported on each form and record the total tax withheld on line 35.

STEP 36 - LINE 36
If you have made any payments towards your estimated 1998 income tax, enter the amount of those payments on line 35 of Form 1040A.  Include any overpayment from last year's return that you asked to be applied to this year's tax.

STEP 37 - LINE 37a
If you are eligible (see Step 20), enter the amount of your EIC on line 37a.  You can figure out your EIC by completing the EIC Worksheet on page 43 and then consulting the EIC Tables on page 44-46 of the Instructions for Form 1040A.  Remember to attach Schedule EIC if you have any qualifying children.  Instructions for Schedule EIC can be found by clicking here.
Note:  If you are unable to figure out your EIC amount, write "EIC" on line 37a and the IRS will calculate your credit for you.  The problem with this, however, is that you will not know how much EIC you will receive and you will not be able to complete the rest of Form 1040A.

STEP 38 - LINE 38
If you qualify for the Additional Child Tax Credit, enter your additional credit on line 38.  Be sure to attach Form 8812.

STEP 39 - LINE 39
Add lines 35, 36, 37a, and 38 and enter the sum on line 39.

STEP 40 - LINE 40
If line 39 is bigger than line 34, the difference between them is your REFUND.  Enter that amount on line 40.

STEP 41 - LINES 41a, b, and c
If you would like a refund for the entire amount entered on line 40, then write that amount again on line 41a.
Note:  You do not need to fill out line 41b, c, or d, unless you would like your refund check directly deposited into your account.  If you do want your money directly deposited, enter the routing number, type of account, and account number on these lines.  Otherwise, your refund check should be mailed to you within 4-6 weeks.

STEP 42 - LINE 42
If you would like a part (or all) of the amount entered on line 40 to go towards what you might have to pay next year, enter that amount on line 42.

STEP 43 - LINE 43
If line 34 is bigger than line 39, the difference between them is what you OWE.  Enter the amount on line 43.
If this amount is under $1, you do not have to pay it.
If this amount is over $1, you must send your payment in with your Form 1040A.  This payment can be a check or money order made payable to the "United States Treasury." Be sure to include your name, address, daytime phone number, and social security number on your payment, as well as "1999 Form 1040A" in the memo section.
DO NOT attach the payment to the Form 1040A.  DO NOT send cash.

STEP 44 - LINE 44
It is unlikely, but you may have to pay an Estimated Tax Penalty.  If you leave line 44 blank, the IRS will determine whether or not you owe a penalty and send you a bill.  You will not be charged any interest on this if you pay by the date specified on the bill.

STEP 45
Sign and date your return at the bottom where it says "Your Signature" and "Date."
Have your spouse (if filing jointly) sign, as well.
Include your daytime phone number.

STEP 46
Mail your Form 1040A, W-2 form(s), any applicable Schedules (EIC, 1, 2, 3, etc.), any additional forms that may apply, and your payment (if applicable) to the Internal Revenue Service by April 15.
To find out where you should mail your return, click  here.