Who Should File?

• If your parents do not claim you as a dependent, you must file a tax return if you had any earned or unearned income. Your income can be reduced by allowable tax credits and deductions.
  
  If your parents claim you as a dependent, you may not be eligible to take certain tax credits or deductions. In addition, you must file a return only if your unearned income in 2009 exceeded $900; your earned income exceeded $5,450; or your gross income was more than the greater of $900 or your earned income (up to $5,150) plus $300.
  
  Use IRS Publication 929 to determine if you are required to file taxes and which credits and deductions are available to you.
  
  

Form 1040EZ

• Form 1040EZ is the simplest tax form, and for a 19 year old single male, is probably the right choice. You are eligible to use Form 1040EZ if you claim no dependents, have taxable income less than $100,000 and taxable interest income less than $1,500. Your sources of income can include only wages, tips, salaries, taxable scholarship and flexible grants, unemployment compensation, qualified state tuition program earnings, or Alaska Permanent Fund dividends.
  
  You cannot use the 1040EZ if you: owed household taxes for an employee; received an advance earned income credit payment; are a Chapter 11 bankruptcy debtor; owe any alternative minimum tax; claim deductions for student loan interest, educator expense or tuition and fees; or claim credits for retirement savings contributions, education or health coverage.
  
  You cannot itemize deductions on the 1040EZ.
  
  

Form 1040A

• If you cannot file form 1040EZ, you may be able to file using form 1040A. The 1040A expands income sources to include ordinary dividends, annuities, taxable social security benefits and capital gains. Other income categories acceptable on the 1040A include income from IRAs, pensions and railroad retirement benefits, but these are unlikely sources of income for a 19 year old single male.
  
  Form 1040A expands allowable credits to include child and dependent care expenses, the child tax credit and the additional child tax credit. You can also take credits for education, disability, retirement savings contributions and earned income.
  
  

Form 1040

• Use Form 1040 if you earned more than $100,000 and your income included unreported tips, self-employment earnings or nontaxable distributions. Also use Form 1040 if you received income as a partner, as an S corporation shareholder or if you were a beneficiary of a trust or an estate.
  
  Form 1040 is required if you itemize deductions or owe taxes for household employment.
  
  

Electronic or paper?

• The IRS encourages taxpayers to file electronically. Individuals can do so for free through the Free File program. If you prefer to complete your tax forms manually and mail them to the IRS, you can download the forms and instructions from the IRS Web site (see References section below for link) or get copies from the Post Office in late January or early February.