The idea is to use the form that covers the types of income and deductions you need to report. Typically I encourage people to start with the Form 1040-A, as that form covers the vast majority of situations.
The 1040 Form Made Simple
Everyone dreads the overly complicated 1040 form. Filling it out is not only taxing, it's downright confusing. Fortunately, there are a few tricks that can help make tax prep a little easier.


