You may use Form 1040A if you meet all of the following requirements: your income is only from wages, salaries, tips, taxable scholarships and fellowship grants, interest, or ordinary dividends, capital gain distributions, pensions, annuities, IRAs, unemployment compensation, taxable social security or railroad retirement benefits, and Alaska Permanent Fund dividends; your taxable income is less than $100,000; you do not itemize deductions; you did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option; you received advance earned income credit payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax, and your only adjustments to income are the IRA deduction, the student loan interest deduction, the educator expenses deduction, and the tuition and fees deduction.