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Federal Free Printable 2022 Instruction 1040 for 2023 Federal Form 1040 Instructional Booklet

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Form 1040 Instructional Booklet
2022 Instruction 1040

TAX YEAR 2022 1040 (and 1040-SR) INSTRUCTIONS R Including the instructions for Schedules 1 through 3 2022 Changes • Form 1040 has new lines. • Schedule 1 has new lines. • Filing status name changed from Qualifying widow(er) to Qualifiying surviving spouse. For details on these and other changes, see What’s New in these instructions. Future Developments See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040. Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile. Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments. Department of the Treasury Internal Revenue Service www.irs.gov Dec 23, 2022 Cat. No. 24811V Table of Contents Contents Department of the Treasury Internal Revenue Service Page What's New . . . . . . . . . . . . . . . . . . . . . . . . 6 Filing Requirements . . . . . . . . . . . . . . . . . . 8 Do You Have To File? . . . . . . . . . . . . . . 8 When and Where Should You File? . . . . . 8 Line Instructions for Forms 1040 and 1040-SR . . . . . . . . . . . . . . . . . Filing Status . . . . . . . . . . . . . . Name and Address . . . . . . . . . . Social Security Number (SSN) . . Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents . . . . . . . . . Income . . . . . . . . . . . . . . . . . . Total Income and Adjusted Gross Income . . . . . . . . . . . . . . . . Tax and Credits . . . . . . . . . . . . Payments . . . . . . . . . . . . . . . . Refund . . . . . . . . . . . . . . . . . . Amount You Owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 14 14 Contents Page Sign Your Return . . . . . . . . . . . . . . . . 60 Assemble Your Return . . . . . . . . . . . . 62 2022 Tax Table . . . . . . . . . . . . . . . . . . . . 63 General Information . . . . . . . . . . . . . . . . . 76 Refund Information . . . . . . . . . . . . . . . . . . 82 Instructions for Schedule 1 . . . . . . . . . . . . . 83 Instructions for Schedule 2 . . . . . . . . . . . . . 95 Instructions for Schedule 3 . . . . . . . . . . . . 100 . . . . . 17 . . . . . 23 . . . . . . . . . . . . . . . . . . . . . . . . . -2- 31 31 37 56 58 Tax Topics . . . . . . . . . . . . . . . . . . . . . . 104 Disclosure, Privacy Act, and Paperwork Reduction Act Notice . . . . . . . . . . . . 106 Major Categories of Federal Income and Outlays for Fiscal Year 2021 . . . . . . . 108 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Form 1040 and 1040-SR Helpful Hints For 2022, you will use Form 1040 or, if you were born before January 2, 1958, you have the option to use Form 1040-SR. You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for more information. If you e-file your return, the software you use will generally determine which schedules you need. IF YOU... THEN USE... Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. Schedule 1, Part I Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. Schedule 1, Part II Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. Schedule 2, Part I Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts. Schedule 2, Part II Can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business credit. Schedule 3, Part I Can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit), such as the net premium tax credit or qualified sick and family leave credits from Schedule H. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. -3- Schedule 3, Part II The Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can TAS do for you? TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: • Your problem is causing a financial difficulty for you, your family, or your business. • You face (or your business is facing) an immediate threat of adverse action. • You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number: • Go to TaxpayerAdvocate.IRS.gov/contact-us; • Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You. If you do not have Internet access, you can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546; • Check your local directory; or • Call TAS toll free at 877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information. Low Income Taxpayer Clinics Help Taxpayers Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676). Suggestions for Improving the IRS Taxpayer Advocacy Panel Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org. -4- Affordable Care Act — What You Need To Know Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year. The Marketplace is required to send Form 1095-A by January 31, 2023, listing the advance payments and other information you need to complete Form 8962. 1. You will need Form 1095-A from the Marketplace. 2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments. 3. Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.) Health Coverage Reporting If you or someone in your family was an employee in 2022, the employer may be required to send you Form 1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive Form 1095-C by early March 2023. This information may be relevant if you purchased health insurance coverage for 2022 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form to file your return. You may rely on other information received from your employer. If you don’t wish to claim the premium tax credit for 2022, you don’t need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the Instructions for Form 8962. Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance. -5- What's New Due date of return. File Form 1040 or 1040-SR by April 18, 2023. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia. Filing status name changed to qualifying surviving spouse. The filing status qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse. See Qualifying surviving spouse, later. Standard deduction amount increased. For 2022, the standard deduction amount has been increased for all filers. The amounts are: • Single or Married filing separately—$12,950. • Married filing jointly or Qualifying surviving spouse—$25,900. • Head of household—$19,400. New lines 1a through 1z on Form 1040 and 1040-SR. This year line 1 is expanded and there are new lines 1a through 1z. Some amounts that in prior years were reported on Form 1040 and Form 1040-SR are now reported on Schedule 1. • Scholarship and fellowship grants that were not reported to you on Form W-2 are now reported on Schedule 1, line 8r. • Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan are now reported on Schedule 1, line 8t. • Wages earned while incarcerated are now reported on Schedule 1, line 8u. New line 6c on Form 1040 and 1040-SR. A checkbox was added on line 6c. Taxpayers who elect to use the lump-sum election method for their benefits will check this box. See Line 6c, later. Nontaxable Medicaid waiver payments on Schedule 1. For 2021, nontaxable amounts of Medicaid waiver payments reported on Form 1040, line 1, For information about any additional changes to the 2022 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/ Form1040. were excluded from income on Schedule 1, line 8z. For 2022, nontaxable amounts will be excluded on Schedule 1, line 8s. Nontaxable combat pay election. For 2021, individuals elected to include their nontaxable combat pay in their earned income when figuring the earned income credit (EIC) by reporting it on Form 1040 or 1040-SR, line 27b. For 2022, they will make this election by reporting nontaxable combat pay on Form 1040 or 1040-SR, line 1i. Credits for sick and family leave for certain self-employed individuals are not available. Self-employed individuals can no longer claim these credits. Health coverage tax credit is not available. The health coverage tax credit was not extended. The credit is not available after 2021. Credit for child and dependent care expenses. The changes to the credit for child and dependent care expenses implemented by the American Rescue Plan Act of 2021 (ARP), were not extended. For 2022, the credit for the child and dependent care expenses is nonrefundable. The dollar limit on qualifying expenses is $3,000 for one qualifying person and $6,000 for two or more qualifying persons. The maximum credit amount allowed is 35% of your employment-related expenses. For more information, see the Instructions for Form 2441 and Pub. 503. Child tax credit and additional child tax credit. Many changes to the child tax credit (CTC) implemented by ARP were not extended. For 2022, • The initial credit amount of the CTC is $2,000 for each qualifying child. • The amount of CTC that can be claimed as a refundable credit is limited as it was in 2020, except the maximum additional child tax credit (ACTC) amount has increased to $1,500 for each qualifying child. • A child must be under age 17 at the end of 2022 to be a qualifying child. • Bona fide residents of Puerto Rico are no longer required to have three or -6- more qualifying children to be eligible to claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have one or more qualifying children. • For more information, see the Instructions for Schedule 8812 (Form 1040). Changes to the earned income credit (EIC). The enhancements for taxpayers without a qualifying child that applied for 2021 don’t apply for 2022. This means, to claim the EIC without a qualifying child in 2022 you must be at least age 25 but under age 65 at the end of 2022. If you are married and filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2022. It doesn’t matter which spouse meets the age requirement, as long as one of the spouses does. Reporting requirements for Form 1099-K. Form 1099-K is issued by third party settlement organizations and credit card companies to report payment transactions made to you for goods and services. You must report all income on your tax return unless excluded by law, whether you received the income electronically or not, and whether you received a Form 1099-K or not. The box 1a and other amounts reported on Form 1099-K are additional pieces of information to help determine the correct amounts to report on your return. If you received a Form 1099-K that shows payments you didn’t receive or is otherwise incorrect, contact the Form 1099-K issuer. Don’t contact the IRS; the IRS can’t correct an incorrect Form 1099-K. If you can’t get it corrected, or you sold a personal item at a loss, see the instructions for Schedule 1, lines 8z and 24z, later, for more reporting information. All IRS information about Form 1099-K is available by going to IRS.gov/ 1099K. Free Software Options for Doing Your Taxes Why have 49 million Americans used Free File? • Security—Free File uses the latest encryption technology to safeguard your information. • Flexible Payments—File early; pay by April 18, 2023 (for most people). • Greater Accuracy—Fewer errors mean faster processing. • Quick Receipt—Get an acknowledgment that your return was received and accepted. • Go Green—Reduce the amount of paper used. • It’s Free—through IRS.gov/FreeFile. • Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file. Do Your Taxes for Free If your adjusted gross income was $73,000 or less in 2022, you can use free tax software to prepare and e-file your tax return. Earned more? Use Free File Fillable Forms. Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen brand-name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible. Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free. You can review each software provider’s criteria for free usage or use an online tool to find which free software products match your situation. Some software providers offer state tax return preparation for free. Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms. Free Tax Help Available Nationwide Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under $60,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically file their own tax return with the assistance of an IRS-certified volunteer. See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you! IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms. Make your tax payments online—it’s easy. You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate confirmation from the IRS. Go to IRS.gov/Payments to see all your online payment options. -7- Filing Requirements Do You Have To File? Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file. Even if you do not otherwise TIP have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits. • • • • • • Earned income credit. Additional child tax credit. American opportunity credit. Credit for federal tax on fuels. Premium tax credit. Credits for sick and family leave. See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). Requirement to reconcile advance payments of the premium tax credit. If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2022 and advance payments of the premium tax credit were made for this coverage, you must file a 2022 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments. You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2022 return, you do not have to attach Form 8962. Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to in- These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details. clude on your return the income of a child who was under age 19 at the end of 2022 or was a full-time student under age 24 at the end of 2022. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814. A child born on January 1, 1999, is considered to be age 24 at the end of 2022. Do not use Form 8814 for such a child. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details. address for mailing your return. Use these addresses for Forms 1040 or 1040-SR filed in 2023. The address for returns filed after 2023 may be different. See IRS.gov/Form1040 for any updates. Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply. • You were married to a U.S. citizen or resident alien at the end of 2022. • You elected to be taxed as a resident alien. See Pub. 519 for details. Specific rules apply to determine if you are a resident alien, CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040-NR. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law. ! When and Where Should You File? File Form 1040 or 1040-SR by April 18, 2023. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia – even if you don’t live in the District of Columbia. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. -8- If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions. The chart at the end of these in- TIP structions provides the current What if You Can't File on Time? You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. An automatic 6-month extension to file doesn't extend the CAUTION time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868. ! If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions. • You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. • You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2023, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868. Private Delivery Services If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/ paying” rule for tax returns and payments. These private delivery services include only the following. • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide. • UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy. To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/ PDSStreetAddresses. The private delivery service can tell you how to get written proof of the mailing date. Chart A—For Most People IF your filing status is . . . AND at the end of 2022 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $12,950 14,700 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $25,900 27,300 28,700 Married filing separately any age Head of household under 65 65 or older $19,400 21,150 Qualifying surviving spouse under 65 65 or older $25,900 27,300 $5 *If you were born on January 1, 1958, you are considered to be age 65 at the end of 2022. (If your spouse died in 2022 or if you are preparing a return for someone who died in 2022, see Pub. 501.) **Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2022, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***If you didn't live with your spouse at the end of 2022 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. -9- Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. • Your unearned income was over $1,150. • Your earned income was over $12,950. • Your gross income was more than the larger of— • $1,150, or • Your earned income (up to $12,550) plus $400. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,900 ($4,650 if 65 or older and blind). • Your earned income was over $14,700 ($16,450 if 65 or older and blind). • Your gross income was more than the larger of— • • $2,900 ($4,650 if 65 or older and blind), or Your earned income (up to $12,550) plus $2,150 ($3,900 if 65 or older and blind). Married dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. • Your unearned income was over $1,150. • Your earned income was over $12,950. • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your gross income was more than the larger of— • $1,150, or • Your earned income (up to $12,550) plus $400. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,550 ($3,950 if 65 or older and blind). • Your earned income was over $14,350 ($15,750 if 65 or older and blind). • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your gross income was more than the larger of— • • $2,550 ($3,950 if 65 or older and blind), or Your earned income (up to $12,550) plus $1,800 ($3,200 if 65 or older and blind). -10- Chart C—Other Situations When You Must File You must file a return if any of the conditions below apply for 2022. 1. You owe any special taxes, including any of the following (see the instructions for Schedule 2). Alternative minimum tax. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Household employment taxes. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. f. Recapture taxes. a. b. c. d. 2. You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. 3. You had net earnings from self-employment of at least $400. 4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. 6. You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i). -11- Need more information or forms? Visit IRS.gov. Line Instructions for Forms 1040 and 1040-SR Filing Status Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. • Married filing separately. • Single. • Head of household. • Married filing jointly. • Qualifying surviving spouse. For information about marital status, see Pub. 501. More than one filing status can TIP apply to you. You can choose the one that will give you the lowest tax. Single You can check the “Single” box at the top of Form 1040 or 1040-SR if any of the following was true on December 31, 2022. • You were never married. • You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2022, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. • You were widowed before January 1, 2022, and didn't remarry before the end of 2022. But if you have a child, you may be able to use the qualifying surviving spouse filing status. See the ! Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions. CAUTION Free File makes available free brand-name software and free e-file. Visit IRS.gov/ FreeFile for details and to see if you are eligible. What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1958. Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 through December 31, 2022, write “Tax Year” and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR. Write-in information. If you need to write a word, code, and/or dollar amount on Form 1040 or 1040-SR to explain an item of income or deduction, but don't have enough space to enter the word, code, and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of your tax return indicating the line number and the word, code, and/or dollar amount you need to enter. Section references are to the Internal Revenue Code. instructions for Qualifying Surviving Spouse, later. Married Filing Jointly You can check the “Married filing jointly” box at the top of Form 1040 or 1040-SR if any of the following apply. • You were married at the end of 2022, even if you didn't live with your spouse at the end of 2022. • Your spouse died in 2022 and you didn't remarry in 2022. • You were married at the end of 2022 and your spouse died in 2023 before filing a 2022 return. A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return. Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if: Need more information or forms? Visit IRS.gov. -12- • You believe your spouse isn't reporting all of their income, or • You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax. See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later. Nonresident aliens and dual-status aliens. Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2022, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details. Married Filing Separately Check the “Married filing separately” box at the top of Form 1040 or 1040-SR if you are married, at the end of 2022, and file a separate return. Enter your spouse’s name in the entry space below the filing status checkboxes. Be sure to enter your spouse’s SSN or Individual Taxpayer Identification Number (ITIN) in the space for spouse’s SSN on Form 1040 or 1040-SR. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA” in the entry space below the filing status checkboxes. For electronic filing, enter the spouse's name or “NRA” if the spouse doesn’t have an SSN or ITIN in the en- try space below the filing status checkboxes. If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit and child and dependent care credit in very limited circumstances. You also can't take the standard deduction if your spouse itemizes deductions. You may be able to file as head TIP of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2022. See Married persons who live apart, later. Head of Household You can check the “Head of household” box at the top of Form 1040 or 1040-SR if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies. • You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2022. But if, at the end of 2022, your divorce wasn't final (an interlocutory decree), you are considered married. • You are married but lived apart from your spouse for the last 6 months of 2022 and you meet the other rules under Married persons who live apart, later. • You are married and your spouse was a nonresident alien at any time during the year and the election to treat the alien spouse as a resident alien is not made. Check the “Head of household” box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2022 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you. Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you, later). 1. Any person whom you can claim as a dependent. But don’t include: a. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later; b. Any person who is your dependent only because the person lived with you for all of 2022; or c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later. 2. Your unmarried qualifying child who isn't your dependent. 3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2022 return. 4. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return. Qualifying child. To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are TIP those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. -13- Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. If the person for whom you kept up a home was born or died in 2022, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year the child was alive. If the person is anyone else, see Pub. 501. Similarly, if you adopted the person for whom you kept up a home in 2022, the person was lawfully placed with you for legal adoption by you in 2022, or the person was an eligible foster child placed with you during 2022, the person is considered to have lived with you for more than half of 2022 if your main home was this person’s main home for more than half the time since the person was adopted or placed with you in 2022. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. Married persons who live apart. Even if you weren’t divorced or legally separated at the end of 2022, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last 6 months of 2022. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. • You file a separate return from your spouse. • You paid over half the cost of keeping up your home for 2022. • Your home was the main home of your child, stepchild, or foster child for more than half of 2022 (if half or less, see Exception to time lived with you, earlier). • You can claim this child as your dependent or could claim the child except that the child's other parent can claim the child under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. Need more information or forms? Visit IRS.gov. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Qualifying Surviving Spouse You can check the “Qualifying surviving spouse” box at the top of Form 1040 or 1040-SR and use joint return tax rates for 2022 if all of the following apply. 1. Your spouse died in 2020 or 2021 and you didn't remarry before the end of 2022. 2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2022: a. The child had gross income of $4,400 or more, b. The child filed a joint return, or c. You could be claimed as a dependent on someone else’s return. If the child isn’t claimed as your dependent, enter the child’s name in the entry space below the filing status checkboxes. If you don’t enter the name, it will take us longer to process your return. 3. This child lived in your home for all of 2022. If the child didn't live with you for the required time, see Exception to time lived with you, later. 4. You paid over half the cost of keeping up your home. 5. You could have filed a joint return with your spouse the year your spouse died, even if you didn't actually do so. If your spouse died in 2022, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see Who Qualifies as Your Dependent, later. The dependents you claim are TIP those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable. A child is considered to have lived with you for all of 2022 if the child was born or died in 2022 and your home was the child's home for the entire time the child was alive. Similarly, if you adopted the child in 2022, or the child was lawfully placed with you for legal adoption by you in 2022, the child is considered to have lived with you for all of 2022 if your main home was this child's main home for the entire time since the child was adopted or placed with you in 2022. Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501. Name and Address Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space below the filing status checkboxes instead of below your name. If you filed a joint return for TIP 2021 and you are filing a joint return for 2022 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2021 return. Name Change If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. Need more information or forms? Visit IRS.gov. Address Change If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address. P.O. Box Enter your box number only if your post office doesn't deliver mail to your home. Foreign Address If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state. Death of a Taxpayer See Death of a Taxpayer under General Information, later. Social Security Number (SSN) An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs. Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on Form 1040 or 1040-SR may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA. Once you are issued an SSN, use it to file your tax return. Use your SSN to file -14- your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2019, 2020, or 2021, it expired at the end of 2022 and must be renewed if you need to file a federal tax return in 2023. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN. ITINs assigned before 2013 TIP have expired and must be renewed if you need to file a tax return in 2023. If you previously submitted a renewal application and it was approved, you do not need to renew again unless you haven't used your ITIN on a federal tax return at least once for tax years 2019, 2020, or 2021. An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law. For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions. If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN. Nonresident Alien Spouse If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: • You file a joint return, or • Your spouse is filing a separate return. Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund won't change. Digital Assets Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes. Check the “Yes” box next to the question on digital assets on page 1 of Form 1040 or 1040-SR if at any time during 2022, you (a) received (as a reward, award, or payment for property or services); or (b) sold, exchanged, gifted, or otherwise disposed of a digital asset (or any financial interest in any digital asset). For example, check “Yes” if at any time during 2022 you: • Received digital assets as payment for property or services provided; • Received digital assets as a result of a reward or award; • Received new digital assets as a result of mining, staking, and similar activities; • Received digital assets as a result of a hard fork; • Disposed of digital assets in exchange for property or services; -15- • Disposed of a digital asset in exchange or trade for another digital asset; • Sold a digital asset; • Transferred digital assets for free (without receiving any consideration) as a bona fide gift; or • Otherwise disposed of any other financial interest in a digital asset. You have a financial interest in a digital asset if you are the owner of record of a digital asset, or have an ownership stake in an account that holds one or more digital assets, including the rights and obligations to acquire a financial interest, or you own a wallet that holds digital assets. The following actions or transactions in 2022, alone, generally don’t require you to check “Yes”: • Holding a digital asset in a wallet or account; • Transferring a digital asset from one wallet or account you own or control to another wallet or account that you own or control; or • Purchasing digital assets using U.S. or other real currency, including through the use of electronic platforms such as PayPal and Venmo. Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box. For more information, go to IRS.gov/ virtualcurrencyfaqs. How to Report Digital Asset Transactions If you disposed of any digital asset in 2022, that you held as a capital asset, through a sale, exchange, gift, or transfer, check “Yes” and use Form 8949 to calculate your capital gain or loss and report that gain or loss on Schedule D (Form 1040). If you received any digital asset as compensation for services or disposed of any digital asset that you held for sale to customers in a trade or business, you must report the income as you would report other income of the same type (for example, W-2 wages on Form 1040 or 1040-SR, line 1a, or inventory or services from Schedule C or Schedule 1). Need more information or forms? Visit IRS.gov. Standard Deduction If you are filing Form 1040-SR, TIP you can find a Standard Deduction Chart on the last page of that form that can calculate the amount of your standard deduction in most situations. Don’t file the Standard Deduction Chart with your return. Single and Married Filing Jointly If you or your spouse (if you are married and filing a joint return) can be claimed as a dependent on someone else’s return, check the appropriate box in the Standard Deduction section. If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2022 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. Age/Blindness If you or your spouse (if you are married and filing a joint return) were born before January 2, 1958, or were blind at the end of 2022, check the appropriate boxes on the line labeled “Age/Blindness.” Don’t check any boxes for your spouse if your filing status is head of household. Death of spouse in 2022. If your spouse was born before January 2, 1958, but died in 2022 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1958.” A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1957, and died on February 13, 2022. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse. However, if your spouse died on February 12, 2022, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2022. If you are preparing a return for someone who died in 2022, see Pub. 501 before completing the standard deduction information. Blindness If you weren’t totally blind as of December 31, 2022, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that: • You can't see better than 20/200 in your better eye with glasses or contact lenses, or • Your field of vision is 20 degrees or less. Need more information or forms? Visit IRS.gov. -16- If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records. If you receive a notice or letter but you would prefer to have it in Braille or large print, you can use Form 9000, Alternative Media Preference, to request notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to your return or mail it separately. • You can download, or view online, tax forms and publications in a variety of formats including text-only, Braille ready files, browser-friendly HTML (other than tax forms), accessible PDF, and large print. Married Filing Separately If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box. If your filing status is married filing separately and your spouse was born before January 2, 1958, or was blind at the end of 2022, you can check the appropriate box(es) on the line labeled “Age/ Blindness” if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. Who Qualifies as Your Dependent Step 1 Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents A qualifying child is a child who is your... Follow the steps below to find out if a person qualifies as your dependent and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a statement showing the information required in columns (1) through (4). TIP Do You Have a Qualifying Child? Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) AND was ... The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR. Under age 19 at the end of 2022 and younger than you (or your spouse if filing jointly) or Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2022 return (including extensions). If an ITIN is applied for on or before the due date of a 2022 return (including extensions) and the IRS issues an ITIN as result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. Under age 24 at the end of 2022, a student (defined later), and younger than you (or your spouse if filing jointly) or Any age and permanently and totally disabled (defined later) AND Who didn't provide over half of their own support for 2022 (see Pub. 501) AND Who isn't filing a joint return for 2022 or is filing a joint return for 2022 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) AND Who lived with you for more than half of 2022. If the child didn't live with you for the required time, see Exception to time lived with you, later. ! If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2022, see Qualifying child of more than one person, later. CAUTION 1. Do you have a child who meets the conditions to be your qualifying child? Yes. Go to Step 2. No. Go to Step 4. Step 2 Is Your Qualifying Child Your Dependent? 1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for -17- Need more information or forms? Visit IRS.gov. the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) Yes. Continue No. STOP 䊲 2. Was the child married? Yes. See Married person, later. You can't claim this child as a dependent. No. Continue 䊲 3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4. No. You can claim this Yes. STOP child as a dependent. You can't claim any Complete columns (1) dependents. Complete through (3) of the the rest of Form 1040 or Dependents section on 1040-SR and any page 1 of Form 1040 or applicable schedules. 1040-SR for this child. Then, go to Step 3. Step 3 3. Was the child under age 17 at the end of 2022? Yes. Continue No. You can claim the 䊲 credit for other dependents for this child. Check the “Credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. 4. Did this child have an SSN valid for employment issued before the due date of your 2022 return (including extensions)? (See Social Security Number, later.) Yes. You can claim the No. STOP child tax credit for this You can claim the credit person. Check the for other dependents for “Child tax credit” box this child. Check the in column (4) of the “Credit for other Dependents section on dependents” box in page 1 of Form 1040 or column (4) of the 1040-SR for this Dependents section on person. page 1 of Form 1040 or 1040-SR for this person. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents? 1. Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).) Yes. Continue No. STOP 䊲 You can’t claim the child tax credit or the credit for other dependents for this child. 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) Yes. Continue No. STOP 䊲 You can’t claim the child tax credit or the credit for other dependents for this child. Need more information or forms? Visit IRS.gov. -18- Step 4 Is Your Qualifying Relative Your Dependent? 3. Was your qualifying relative married? Yes. See Married No. Continue 䊲 person, later. A qualifying relative is a person who is your... Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) 4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2022 tax return? (If the person who could claim you on their 2022 tax return is not required to file, and isn't filing a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid, check “No.”) See Steps 1, 2, and 4. No. You can claim this Yes. STOP person as a dependent. You can't claim any Complete columns (1) dependents. Complete through (3) of the the rest of Form 1040 or Dependents section on 1040-SR and any page 1 of Form 1040 or applicable schedules. 1040-SR. Then, go to Step 5. or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Step 5 Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents? AND 1. Did your qualifying relative have an SSN, ITIN, or ATIN issued on or before the due date of your 2022 return (including extensions)? (Answer “Yes” if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).) Yes. Continue No. STOP Who wasn't a qualifying child (see Step 1) of any taxpayer for 2022. For this purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. 䊲 AND Who had gross income of less than $4,400 in 2022. If the person was permanently and totally disabled, see Exception to gross income test, later. 2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test, later.) Yes. You can claim No. STOP the credit for other You can’t claim the dependents for this credit for other dependent. Check the dependents for this “Credit for other qualifying relative. dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for this person. AND For whom you provided over half of the person’s support in 2022. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. 1. Does any person meet the conditions to be your qualifying relative? Yes. Continue No. STOP 䊲 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) Yes. Continue No. STOP 䊲 You can't claim this person as a dependent. You can’t claim the credit for other dependents for this qualifying relative. Definitions and Special Rules Adopted child. An adopted ch
Extracted from PDF file 2022-federal-form-1040-ins.pdf, last modified December 2022

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Publication 554 Tax Guide for Seniors
W-4 Employee’s Withholding Allowance Certificate
1040 (Schedule A) Itemized Deductions

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1040-INS from the Internal Revenue Service in January 2023.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal Form 1040-INS

We have a total of eight past-year versions of Form 1040-INS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 Form 1040-INS

2022 Instruction 1040

2021 Form 1040-INS

2021 Instruction 1040

2020 Form 1040-INS

2020 Instruction 1040

2019 Form 1040-INS

2019 Instruction 1040

2018 Form 1040-INS

2018 Instruction 1040

2017 Form 1040-INS

2017 Instruction 1040

2016 Form 1040-INS

2016 Instruction 1040

1040, Instructions 2015 Form 1040-INS

2015 Instruction 1040


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Source: http://www.taxformfinder.org/federal/form-1040-ins