The federal income tax instructions for Form 1040A explain how to complete the short form to calculate the federal income taxes due. The Form 1040A is designed for individual tax return purposes and can be filed by those whose annual income is less than $100,000 and meet certain other criteria.http://www.irs.gov/newsroom/article/0,,id=105099,00.html Form 1040A can be completed with tax preparation software, or manually on paper, then mailed. It can also be submitted electronically over the Internet.http://www.my1040a.com/

The processing of the 1040A is governed by the IRS, who describe their service standards as providing access to information, ensuring accuracy, issuing prompt refunds, canceling inappropriate penalties, resolving problems, and simplifying processes and options.http://www.irs.gov/pub/irs-pdf/i1040a.pdf

The instructions for completing the federal income tax form 1040A are issued by the IRS (Internal Revenue Service) and consist of a set of step by step directions which require the tax payer to provide a definitive set of information. Omitting information or completing the form incorrectly could result in a delayed return or penalties. A social security number is required, as well as disclosure regarding marital and filing status. The correct number of dependents also be claimed on this form, as will earned income credit. Checking the address, math and facts on the form may help facilitate accurate submissions.http://www.irs.gov/pub/irs-pdf/i1040a.pdf 

You should only use the IRS form 1040A if you meet the following qualifications:

• Your taxable income is below $100,000
• You have capital gain distributions
• You claim certain tax credits
• You claim adjustments to income for IRA contributions and student loan interesthttp://www.irs.gov/newsroom/article/0,,id=105099,00.html