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OCR: Choose the primary form for your return... 1992 US Form 1040 Individual Income Tax 1992 US Form 1040A: Individual Income 1992 Form 1040E2: lndividual Income Generally the taxpayer will file Form 1040if he or she does not qualifu to file either Form 040EZ or Form 1040A Form 040 must be filed any of the following apply: The taxpayer's TAXABLE INCOME is qreater than $50 000 There are any of the following types of income Busi iness income Rental income Cancel New 1040EZ saop qualify lapply taxpauer tupes ness