ocr: Choose the primary form for your return... 1992 US Form 1040: individual income Tax L 1992 US Form 1040A: Individual Income Tax 1992 US Form 1U4UEZ: individual income Taw L Generally, the taxpayer will file Form 1040 if he or she does not qualify to file either 1 Form 1040EZ or Form 1040A. Form 1040 must be filedifany of the following apply: 1. The taxpayer's TAXABLE INCOME is greater than $50,000. 2. There are any of the following types of income: Business income, Rental income, Cancel New