Form 1040-A
E797705
Form 1040-A was a simplified U.S. individual income tax return used by taxpayers with relatively straightforward tax situations before it was discontinued and replaced by the redesigned Form 1040.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Form 1040-A canonical | 1 |
| Form 1040A | 1 |
| redesigned Form 1040 | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T9339775 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 1040-A Context triple: [Form 1040-SR, relatedForm, Form 1040-A]
-
A.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
B.
Form 1040-EZ
Form 1040-EZ was a simplified U.S. individual income tax return form formerly used by taxpayers with very basic tax situations before being discontinued and replaced by redesigned versions of Form 1040.
-
C.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
-
D.
Schedule SE (Form 1040)
Schedule SE (Form 1040) is an IRS tax form used by self-employed individuals to calculate and report their self-employment tax, including Social Security and Medicare contributions.
-
E.
Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 1040-A Target entity description: Form 1040-A was a simplified U.S. individual income tax return used by taxpayers with relatively straightforward tax situations before it was discontinued and replaced by the redesigned Form 1040.
-
A.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
B.
Form 1040-EZ
Form 1040-EZ was a simplified U.S. individual income tax return form formerly used by taxpayers with very basic tax situations before being discontinued and replaced by redesigned versions of Form 1040.
-
C.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
-
D.
Schedule SE (Form 1040)
Schedule SE (Form 1040) is an IRS tax form used by self-employed individuals to calculate and report their self-employment tax, including Social Security and Medicare contributions.
-
E.
Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf | U.S. federal tax form ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
U.S. Department of the Treasury ⓘ
linked to:
United States Department of the Treasury
|
| allowedCredits |
child and dependent care credit
ⓘ
child tax credit ⓘ earned income credit ⓘ education credits ⓘ |
| allowedDeductions |
adjustments to income with limits
ⓘ
standard deduction ⓘ |
| allowedIncomeTypes |
capital gain distributions
ⓘ
interest income ⓘ ordinary dividends ⓘ pension and annuity income ⓘ taxable Social Security benefits ⓘ unemployment compensation ⓘ wages, salaries, and tips ⓘ |
| appliesTo |
head of household
ⓘ
individual filers ⓘ married filing jointly ⓘ married filing separately ⓘ qualifying widow(er) with dependent child ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| designedFor | taxpayers with relatively simple tax situations ⓘ |
| didNotAllow |
business income reporting
ⓘ
farm income reporting ⓘ foreign earned income exclusion ⓘ itemized deductions on Schedule A ⓘ rental real estate income reporting ⓘ self-employment income reporting ⓘ |
| documentationType | official IRS form ⓘ |
| format | paper form ⓘ |
| includedSections |
adjusted gross income
ⓘ
income ⓘ payments ⓘ refund or amount owed ⓘ tax and credits ⓘ |
| language | English ⓘ |
| legalBasis | Internal Revenue Code ⓘ |
| moreComplexThan | Form 1040-EZ ⓘ |
| replacedBy | redesigned Form 1040 ⓘ |
| simplerThan | Form 1040 ⓘ |
| status | discontinued ⓘ |
| subjectArea | U.S. federal income tax ⓘ |
| supportedBy | IRS e-file ⓘ |
| targetedAt |
taxpayers not needing itemized deductions
ⓘ
taxpayers with limited types of income ⓘ |
| taxYearCoverage | annual ⓘ |
| usedBy | individual taxpayers ⓘ |
| usedFor | filing U.S. individual income tax returns ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 1040-A Description of subject: Form 1040-A was a simplified U.S. individual income tax return used by taxpayers with relatively straightforward tax situations before it was discontinued and replaced by the redesigned Form 1040.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Form 1040-A
linked to: Form 1040-A