Paper returns

While the IRS encourages people to file tax returns electronically, it’s perfectly fine to file a paper form. There are three different types of forms:

• 1040EZ, the simplest form.

• 1040A, an intermediate form.

• 1040, the most detailed form.

The IRS provides detailed descriptions of who is eligible to file each form, based on income, age, dependents, and a number of other factors. You can use IRS Publication 17, “Your Federal Income Tax,” or the instructions that come with each of the forms to figure out the form to use. You can download those materials from the IRS website (www.irs.gov). The place to start is by checking out the 1040EZ, which may work for you.

Among the reasons you may need to use another form are filing as head of household, wanting to take a deduction for student loan interest, being eligible for a higher education tax credit or a retirement plan contribution credit, or having dividend and capital gains income.