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Federal Free Printable 2018 Instruction 1040 for 2019 Federal Form 1040 Instructional Booklet

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Form 1040 Instructional Booklet
2018 Instruction 1040

INSTRUCTIONS 2018 1040 TAX YEAR Including the instructions for Schedules 1 through 6 2018 Tax Reform Changes • Form 1040 has been redesigned. Forms 1040A and 1040EZ will no longer be used. • Most tax rates have been reduced. • The child tax credit amount has been increased up to $2,000. • A new tax credit of up to $500 may be available for each dependent who doesn’t qualify for the child tax credit. • The deduction for state and local taxes has been limited. • The deduction for miscellaneous expenses has been eliminated. • The overall limit on itemized deductions has been eliminated. 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 Form 1040 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040. FreeFile 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 10, 2018 Cat. No. 24811V Table of Contents Contents Department of the Treasury Internal Revenue Service Page What's New . . . . . . . . . . . . . . . . . . . . . . . . 6 Filing Requirements . . . . . . . . . . . . . Do You Have To File? . . . . . . . . . When and Where Should You File? Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and 1099 . . . . . . . . . . . . 9 . . . . . 9 . . . . . 9 Contents Page Assemble Your Return . . . . . . . . . . . . 66 General Information . . . . . . . . . . . . . . . . . 80 Refund Information . . . . . . . . . . . . . . . . . . 85 2018 Instructions for Schedule 1 . . . . . . . . . 86 . . . . 13 Line Instructions for Form 1040 . . . . . . Filing Status . . . . . . . . . . . . . . . . Name and Address . . . . . . . . . . . . Social Security Number (SSN) . . . . Presidential Election Campaign Fund Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents . . . . . . . . . . . Sign Your Return . . . . . . . . . . . . . Income . . . . . . . . . . . . . . . . . . . . Total Income and Adjusted Gross Income . . . . . . . . . . . . . . . . . . Tax and Credits . . . . . . . . . . . . . . Payments . . . . . . . . . . . . . . . . . . Refund . . . . . . . . . . . . . . . . . . . . Amount You Owe . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 17 17 19 2018 Instructions for Schedule 2 . . . . . . . . . 98 2018 Instructions for Schedule 3 . . . . . . . . 100 2018 Instructions for Schedule 4 . . . . . . . . 102 2018 Instructions for Schedule 5 . . . . . . . . 105 2018 Instructions for Schedule 6 . . . . . . . . 106 Tax Topics . . . . . . . . . . . . . . . . . . . . . . 107 . . . 20 . . . 25 . . . 25 . . . . . . . . . . . . . . . 32 32 44 62 64 Disclosure, Privacy Act, and Paperwork Reduction Act Notice . . . . . . . . . . . . 109 Order Form for Forms and Publications . . . 111 Major Categories of Federal Income and Outlays for Fiscal Year 2017 . . . . . . . 112 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Form 1040 Redesign Everyone files the new Form 1040! Use the base form... only the schedules that are right for you! -2- Form 1040 Redesign Helpful Hints For 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will use the redesigned Form 1040, which now has six new numbered schedules in addition to the existing schedules such as Schedule A. Many people will only need to file Form 1040 and none of the new numbered schedules. 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 new 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, you generally won't notice much of a change and the software you use will generally determine which schedules you need. IF YOU... THEN USE... Have additional income, such as capital gains, unemployment compensation, prize or award money, or gambling winnings. Have any deductions to claim, such as student loan interest deduction, self-employment tax, or educator expenses. Schedule 1 Owe AMT or need to make an excess advance premium tax credit repayment. Schedule 2 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 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 4 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 health coverage tax credit. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. Have a foreign address or a third party designee other than a paid preparer. -3- Schedule 5 Schedule 6 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. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can the Taxpayer Advocate Service do for you? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our 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 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 repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How can you reach us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778. 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. Our Tax Toolkit at www.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 us at IRS.gov/SAMS. Low Income Taxpayer Clinics Help Taxpayers Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676. Suggestions for Improving the IRS Taxpayer Advocacy Panel Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free). -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, 2019, 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 or Form 1040NR. (Don’t include Form 1095-A.) Health Coverage Individual Responsibility Payment For 2018, you must: A B OR Report Health Care Coverage or Exempt Make a Shared Responsibility Payment Check the “Full-year health care coverage or exempt” box on the front of Form 1040 to indicate that you, your spouse (if filing jointly), and anyone you can or do claim as a dependent had qualifying health care coverage or a coverage exemption that covered all of 2018 or a combination of qualifying health care coverage and coverage exemption(s) for every month of 2018. Make a shared responsibility payment if, for any month in 2018, you, your spouse (if filing jointly), or anyone you can or do claim as a dependent didn’t have coverage and doesn’t qualify for a coverage exemption. If you can claim any part-year exemptions or exemptions for specific members of your household, use Form 8965. This will reduce the amount of your shared responsibility payment. For more information, see the Form 8965 instructions or go to IRS.gov/SRP. Health Coverage Reporting • If you or someone in your family had health coverage in 2018, the provider of that coverage is required to send you a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled in the coverage and shows their months of coverage. You may use this information to help complete Schedule 4, line 61. You should receive Form 1095-A by early February 2019 and Form 1095-B or 1095-C by early March 2019, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete Schedule 4, line 61. Don’t include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return. • If you or someone in your family was an employee in 2018, 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 2019. This information may be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace and wish to claim the premium tax credit on Schedule 5, line 70. 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 2018, 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. -5- What's New Form 1040 has been redesigned for 2018. The new design uses a “building block” approach. Form 1040, which many taxpayers can file by itself, is supplemented with new Schedules 1 through 6. These additional schedules will be used as needed to complete more complex tax returns. The instructions for the new schedules are at the end of the Form 1040 instructions. Forms 1040A and 1040-EZ no longer available. Forms 1040A and 1040-EZ aren’t available to file your 2018 taxes. If you used one of these forms in the past, you will now file Form 1040. Some forms and publications that were released in 2017 or early 2018 (for example, Form W-2) may still have references to Form 1040A or Form 1040-EZ. Please disregard these references. Due date of return. File Form 1040 by April 15, 2019. If you live in Maine or Massachusetts, you have until April 17, 2019, because of the Patriots’ Day holiday in those states and the Emancipation Day holiday in the District of Columbia. Change in tax rates. For 2018, most tax rates have been reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Standard deduction amount increased. For 2018, the standard deduction amount has been increased for all filers. The amounts are: • Single or Married filing separately—$12,000. • Married filing jointly or Qualifying widow(er)—$24,000. • Head of household—$18,000. Personal exemption suspended. For 2018, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents. Increased child tax credit and additional child tax credit. For 2018, the maximum child tax credit has increased to $2,000 per qualifying child, of which $1,400 can be claimed for the additional child tax credit. In addition, the modified adjusted gross income threshold at which the credit begins to phase out has For information about any additional changes to the 2018 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040. increased to $200,000 ($400,000 if married filing jointly). New credit for other dependents. If you have a dependent, you may be able to claim the credit for other dependents. The credit is a nonrefundable credit of up to $500 for each eligible dependent who can't be claimed for the child tax credit. The child tax credit and credit for other dependents are both figured using the Child Tax Credit and Credit for Other Dependents Worksheet and reported on line 12a. See Who Qualifies as Your Dependent for more information. Social security number (SSN) required for child tax credit. Your child must have an SSN valid for employment issued before the due date of your 2018 return (including extensions) to be claimed as a qualifying child for the child tax credit or additional child tax credit. If your child doesn’t qualify you for the child tax credit but has a taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new credit for other dependents for that child. Qualified business income deduction. Beginning in 2018, you may be able to deduct up to 20% of your qualified business income from your qualified trade or business, plus 20% of your qualified REIT dividends and qualified PTP income. The deduction can be taken in addition to your standard deduction or itemized deductions. For more information, see the instructions for line 9 and Pub. 535. Changes to itemized deductions. For 2018, there have been changes to the itemized deductions that can be claimed on Schedule A. See the Schedule A instructions for more information on these changes and a complete list of changes. These changes include: • Your overall itemized deductions are no longer limited because your adjusted gross income is over a certain limit. • Your deduction of state and local income, sales, and property taxes is limited to a combined, total deduction of -6- $10,000 ($5,000 if married filing separately). • You can no longer deduct job-related expenses or other miscellaneous itemized deductions that were subject to the 2%-of-adjusted-gross-income floor. Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $70,300 ($109,400 if married filing jointly or qualifying widow(er); $54,700 if married filing separately). The income levels at which the AMT exemption begins to phase out have increased to $500,000 ($1,000,000 if married filing jointly or qualifying widow(er)). Section 965 deferred foreign income. If you own (directly or indirectly) certain foreign corporations, you may have to include on your return certain deferred foreign income. You may pay the entire amount of tax due with respect to this deferred foreign income this year or elect to make payment in eight installments or, in the case of certain stock owned through an S corporation, elect to defer payment until the occurrence of a triggering event. See the instructions for Line 11a; Schedule 1, line 21; Schedule 5, line 74; Form 965; and Form 965-A for more information. Global intangible low-taxed income (GILTI) under section 951A. If you are a U.S. shareholder of a controlled foreign corporation, you must include your GILTI in your income. If you own an interest in a domestic pass-through entity that is a U.S. shareholder of a controlled foreign corporation, you may have a GILTI inclusion related to that interest, even if you are not a U.S. shareholder of the controlled foreign corporation. See IRS.gov/Form8992 and Form 8992 and its instructions for the latest information regarding GILTI and domestic pass-through entities. Domestic production activities deduction. The domestic production activities deduction has been repealed with limited exceptions. See the instructions for Schedule 1, line 36, for more information. Expired tax benefits. At the time these instructions went to print, some tax benefits had expired. These include the deduction for qualified tuition and fees, the mortgage insurance premium deduction, and the nonbusiness energy property credit. To find out if legislation extended any of these provisions so you can -7- claim them on your 2018 return, go to IRS.gov/FormsUpdates or IRS.gov/ Form1040. 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 15, 2019 (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 $66,000 or less in 2018, 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 also can 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 $55,000 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 electronically—it’s easy. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and doesn’t store the bank account number you use to submit your payment. When you use any of the IRS electronic payment options, 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. It’s easy, secure, and much quicker than mailing in a check or money order. Go to IRS.gov/Payments to see all your electronic payment options. -8- 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 also should 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. Health coverage tax credit. 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 2018 and advance payments of the premium tax credit were made for this coverage, you must file a 2018 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 2018 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 2018 or was a full-time student under age 24 at the end of 2018. 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, 1995, is considered to be age 24 at the end of 2018. Do not use Form 8814 for such a child. 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. 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 2018. • 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 1040NR or Form 1040NR-EZ. 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 by April 15, 2019. (If you live in Maine or Massachusetts, you have until April 17, 2019, because of the Patriots’ Day holiday in Maine and Massachusetts and the Emancipation Day holiday in the District of Columbia.) If you file after this date, you may have to -9- pay interest and penalties. See Interest and Penalties, later. 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. If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions. 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 17, 2019, 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. • 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. • 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. 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 2018 you were* . . . THEN file a return if your gross income** was at least . . . Single under 65 65 or older $12,000 13,600 Married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $24,000 25,300 26,600 Married filing separately any age Head of household under 65 65 or older $18,000 19,600 Qualifying widow(er) under 65 65 or older $24,000 25,300 $5 *If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or if you are preparing a return for someone who died in 2018, 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 2018 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 5a and 5b 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 2018 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age. -10- 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 $1,050. • Your earned income was over $12,000. • Your gross income was more than the larger of— • $1,050, or • Your earned income (up to $11,650) plus $350. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,650 ($4,250 if 65 or older and blind). • Your earned income was over $13,600 ($15,200 if 65 or older and blind). • Your gross income was more than the larger of— • • $2,650 ($4,250 if 65 or older and blind), or Your earned income (up to $11,650) plus $1,950 ($3,550 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 $1,050. • Your earned income was over $12,000. • 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— • $1,050, or • Your earned income (up to $11,650) plus $350. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,350 ($3,650 if 65 or older and blind). • Your earned income was over $13,300 ($14,600 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— • • $2,350 ($3,650 if 65 or older and blind), or Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind). -11- Chart C—Other Situations When You Must File You must file a return if any of the seven conditions below apply for 2018. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. d. 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. Write-in taxes, including 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. See the instructions for Schedule 4, line 62. f. Recapture taxes. See the instructions for line 11a and Schedule 4, lines 60b and 62. 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. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments. 7. 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). -12- Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and 1099 File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 16. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5a, include the tax withheld in your deduction on that line. Form Item and Box in Which It Should Appear Where To Report W-2 Wages, tips, other compensation (box 1) Form 1040, line 1 Allocated tips (box 8) See Wages, Salaries, Tips, etc. Dependent care benefits (box 10) Form 2441, Part III Adoption benefits (box 12, code T) Form 8839, line 20 Employer contributions to an Archer MSA (box 12, code R) Form 8853, line 1 Employer contributions to a health savings account (box 12, code W) Form 8889, line 9 Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) See the instructions for Schedule 4, line 62 W-2G Reportable winnings (box 1) Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers) 1095-A Advance payment of premium tax credit (line 33, column c) See Form 8962 and its instructions 1097-BTC Bond tax credit See Form 8912 and its instructions 1098 Mortgage interest (box 1) Schedule A, line 8a, but first see the instructions on Form 1098* Refund of overpaid interest (box 4) Schedule 1, line 21, but first see the instructions on Form 1098* Points (box 6) Schedule A, line 8a, but first see the instructions on Form 1098* 1098-C Contributions of motor vehicles, boats, and airplanes Schedule A, line 12 1098-E Student loan interest (box 1) See the instructions for Schedule 1, line 33* 1098-MA Homeowner mortgage payments (box 3) Schedule A, but first see the instructions on Form 1098-MA 1099-A Acquisition or abandonment of secured property See Pub. 4681 1099-B Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g) Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949 Aggregate profit or (loss) on contracts (box 11) Form 6781, line 1 Bartering (box 13) See Pub. 525 1099-C Canceled debt (box 2) See Pub. 4681 1099-DIV Total ordinary dividends (box 1a) Form 1040, line 3b Qualified dividends (box 1b) See the instructions for Form 1040, line 3a Total capital gain distributions (box 2a) Schedule 1, line 13, or, if required, Schedule D, line 13 Unrecaptured section 1250 gain (box 2b) See the instructions for Schedule D, line 19 Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18 Nondividend distributions (box 3) See the instructions for Form 1040, line 3b Foreign tax paid (box 6) Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3, line 48 Exempt-interest dividends (box 10) Form 1040, line 2a Specified private activity bond interest dividends (box 11) Form 6251, line 2g 1099-G Unemployment compensation (box 1) See the instructions for Schedule 1, line 19 State or local income tax refunds, credits, or offsets (box 2) See the instructions for Schedule 1, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions RTAA payments (box 5) Schedule 1, line 21 Taxable grants (box 6) Schedule 1, line 21* Agriculture payments (box 7) See the Instructions for Schedule F or Pub. 225* Market gain (box 9) See the Instructions for Schedule F *If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. -13- Form Item and Box in Which It Should Appear 1099-INT Interest income (box 1) Where To Report See the instructions on Form 1099-INT Early withdrawal penalty (box 2) Schedule 1, line 30 Interest on U.S. savings bonds and Treasury obligations (box 3) See the instructions on Form 1099-INT and the instructions for Form 1040, line 2b Foreign tax paid (box 6) Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3, line 48 Tax-exempt interest (box 8) Form 1040, line 2a Specified private activity bond interest (box 9) Form 6251, line 2g Market discount (box 10) Form 1040, line 2b Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13) See the instructions on Form 1099-INT and Pub. 550 1099-K Payment card and third party network transactions Schedule C, C-EZ, E, or F 1099-LTC Long-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853 1099-MISC Rents (box 1) See the Instructions for Schedule E* Royalties (box 2) See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)* Other income (box 3) Schedule 1, line 21* Nonemployee compensation (box 7) Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC Excess golden parachute payments (box 13) See the instructions for Schedule 4, line 62 Other (boxes 5, 6, 8, 9, 10, 14, and 15b) See the instructions on Form 1099-MISC Original issue discount (box 1) Other periodic interest (box 2) See the instructions on Form 1099-OID 1099-OID 1099-PATR Early withdrawal penalty (box 3) Schedule 1, line 30 Market discount (box 5) Form 1040, line 2b Acquisition premium (box 6) See the instructions on Form 1099-OID and Pub. 550 Original issue discount on U.S. Treasury obligations (box 8) See the instructions on Form 1099-OID Bond premium (box 10) See the instructions on Form 1099-OID and Pub. 550 Tax-exempt OID (box 11) Form 1040, line 2a, but first see the instructions on Form 1099-OID Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR Credits and other deductions (boxes 7, 8, and 10) See the instructions on Form 1099-PATR Patron's AMT adjustment (box 9) Form 6251, line 3 1099-Q Qualified education program payments See the instructions for Schedule 1, line 21 1099-QA Distributions from ABLE accounts See the instructions for Schedule 1, line 21, Form 5329, and Pub. 907 1099-R Distributions from IRAs** See the instructions for Form 1040, lines 4a and 4b Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 4a and 4b Capital gain (box 3) See the instructions on Form 1099-R Disability income with code 3 in box 7 See the instructions for Form 1040, line 1 Gross proceeds from real estate transactions (box 2) Form 4797, Form 6252, Form 8824, or Form 8949 Buyer's part of real estate tax (box 6) See the instructions for Schedule A, line 5b* Distributions from health savings accounts (HSAs) Form 8889, line 14a Distributions from MSAs*** Form 8853 SSA-1099 Social security benefits See the instructions for lines 5a and 5b RRB-1099 Railroad retirement benefits See the instructions for lines 5a and 5b 1099-S 1099-SA *If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. **This includes distributions from Roth, SEP, and SIMPLE IRAs. ***This includes distributions from Archer and Medicare Advantage MSAs. Need more information or forms? Visit IRS.gov. -14- Also see the instructions for Schedule 1 through Schedule 6 that follow the Line ! Form 1040 instructions. Instructions for 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. Form 1040 Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1 CAUTION through December 31, 2018, write “Tax Year” and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040. Write-in information. If you need to write a word, code and/or dollar amount on Form 1040 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 Form 1040 indicating the line number and the word, code and/or dollar amount you need to enter. For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter “HSH” and the amount of the wages next to line 7. You may instead put an asterisk next to line 7 and in the white space at the bottom of page 2 of Form 1040 enter “*Line 7: HSH $2,000.” Section references are to the Internal Revenue Code. 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 widow(er). 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 if any of the following was true on December 31, 2018. • 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 2018, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box. • You were widowed before January 1, 2018, and didn't remarry before the end of 2018. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for Qualifying Widow(er), later. Married Filing Jointly You can check the “Married filing jointly” box at the top of Form 1040 if any of the following apply. • You were married at the end of 2018, even if you didn't live with your spouse at the end of 2018. • Your spouse died in 2018 and you didn't remarry in 2018. • You were married at the end of 2018, and your spouse died in 2019 before filing a 2018 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 as- -15- sessed by the IRS. You may want to file separately if: • You believe your spouse isn't reporting all of his or her 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 2018, 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 if you are married and file a separate return. Enter your spouse’s name in the entry space at the far right of the filing status checkboxes (next to “Qualifying widow(er)”). Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter “NRA.” Need more information or forms? Visit IRS.gov. 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 usually will 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, the education credits, or the earned income credit. 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 2018. See Married persons who live apart. Head of Household You can check the “Head of household” box at the top of Form 1040 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 2018. But if, at the end of 2018, 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 2018 and you meet the other rules under Married persons who live apart. • You are married to a nonresident alien at any time during the year and you don’t choose to treat him or her as a resident alien. 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 2018 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). 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 he or she lived with you for all of 2018, 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 2018 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 at the far right of the filing status checkboxes (next to “Qualifying Widow(er)”). 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. 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, lat- Need more information or forms? Visit IRS.gov. -16- er, under Who Qualifies as Your Dependent, if applicable. If the person for whom you kept up a home was born or died in 2018, 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 he or she was alive. If the person is anyone else, see Pub. 501. 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 2018, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last 6 months of 2018. 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 2018. • Your home was the main home of your child, stepchild, or foster child for more than half of 2018 (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 him or her under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later. 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 Widow(er) You can check the “Qualifying widow(er)” box at the top of Form 1040 and use joint return tax rates for 2018 if all of the following apply. 1. Your spouse died in 2016 or 2017 and you didn't remarry before the end of 2018. 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 2018: a. The child had gross income of $4,150 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 at the far right of the filing status checkboxes (next to “Qualifying widow(er)”). 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 2018. 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 he or she died, even if you didn't actually do so. If your spouse died in 2018, you can't file as qualifying widow(er). 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. 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 2018 if the child was born or died in 2018 and your home was the child's home for the entire time he or she was alive. 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 on the far right of the filing status checkboxes (next to “Qualifying widow(er)”) instead of below your name. 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, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs. Name Change Check that both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on your Form 1040 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. 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. 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 filed a joint return for TIP 2017 and you are filing a joint return for 2018 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2017 return. 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, see the “Foreign Address” section in the Schedule 6 instructions. Death of a Taxpayer See Death of a Taxpayer under General Information, later. 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 in the last 3 years, or if your ITIN has the middle digits 73, 74, 75, 76, 77, 81, or 82 (9NN-73-NNNN), it expired at the end of 2018 and must be renewed if you need to file a federal tax return in 2019. 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 with middle digits 70, 71, TIP 72, 78, 79, or 80 that expired in 2016 or 2017 must also be renewed if you need to file a tax return in 2019 and haven’t already renewed the ITIN. Social Security Number (SSN) An incorrect or missing SSN can increase your tax, reduce your refund, or -17- IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens An ITIN is for tax use only. It doesn't entitle you to social security benefits or Need more information or forms? Visit IRS.gov. 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, he or she must have either an SSN or an ITIN if: • You file a joint return, or • Your spouse is filing a separate return. Full-year Health Care Coverage or Exempt For 2018, you must either: • Have qualifying health care coverage or a coverage exemption for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent (you are treated as having coverage for any month in which you have coverage for at least 1 day of the month) that covered all of 2018 or a combination of qualifying health care coverage and coverage exemption(s) for every month of 2018, or • Make a shared responsibility payment with your return and report it on Schedule 4, line 61. If you can claim any part-year exemptions or exemptions for specific members of your household, use Form 8965. This will reduce the amount of your shared responsibility payment. The dependents you claim are TIP those you list by name and SSN in the Dependents section on Form 1040. Check the box if you had qualifying health care coverage (called minimum essential coverage) or a coverage exemption that covered all of 2018 or a combination of qualifying health care coverage and coverage exemption(s) for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent. You can check the box even if: • A dependent child who was born or adopted during the year wasn’t covered by your insurance or exempt during the month of or months before birth or adoption (but the child must have had minimum essential coverage or a coverage exemption every month of 2018 following the birth or adoption), or • A spouse or dependent who died during the year wasn’t covered by your insurance or exempt during the month of death and months after death (but he or she must have had minimum essential coverage or a coverage exemption every month of 2018 before death). If you can check the box, you don't have to file Form 8965 to claim any coverage exemptions, including the coverage exemption for household income below the filing threshold in Part II of Form 8965. If you can be claimed as a dependent on someone else's return, you don't need to check the box, claim a coverage exemption, or report a payment. If you can’t check the box, you generally must report a shared responsibility payment on Schedule 4, line 61, for each month that you, your spouse (if filing jointly), or someone else you can or do claim as a dependent didn’t have qualifying health care coverage or a coverage exemption. See the instructions for Schedule 4, line 61, for information about the individual shared responsibility payment. Also see the Instructions for Form 8965. Your Standard Deduction and Spouse’s Standard Deduction Single and Married Filing Jointly If you were born before January 2, 1954, blind at the end of 2018, or can be claimed as a dependent on someone Need more information or forms? Visit IRS.gov. -18- else’s return, check the appropriate box(es) on the line labeled “Your standard deduction” under your name. If you were married and filing a joint return and your spouse was born before January 2, 1954, or was blind at the end of 2018, check the appropriate box(es) on the line labeled “Your spouse standard deduction” under your spouse’s name. If you were a dual-status alien, check the “Spouse itemizes on a separate return or you were a dual-status alien” box on the line labeled “Spouse standard deduction.” 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 2018 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box. Don’t check any boxes for your spouse if your filing status is head of household. Death of spouse in 2018. If your spouse was born before January 2, 1954, but died in 2018 before reaching age 65, don’t check the box that says “Spouse was born before January 2, 1954.” A person is considered to reach age 65 on the day before his or her 65th birthday. Example. Your spouse was born on February 14, 1953, and died on February 13, 2018. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse on the line labeled “Spouse standard deduction.” However, if your spouse died on February 12, 2018, your spouse isn't considered age 65. Don’t check the box. Death of taxpayer in 2018. If you are preparing a return for someone who died in 2018, see Pub. 501 before completing the standard deduction information. Blindness If you weren’t totally blind as of December 31, 2018, 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. 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. Married Filing Separately If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box on the line labeled “Spouse standard deduction.” If your filing status is married filing separately and your spouse was born before January 2, 1954, or was blind at the end of 2018, you can check the appropriate box(es) on the line labeled "Spouse standard deduction" if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return. 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 also can have $3 go to the fund. If you check a box, your tax or refund won't change. Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund reduces -19- Need more information or forms? Visit IRS.gov. 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 on the right side of page 1 of Form 1040 (just above the Dependents section) 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
Extracted from PDF file 2018-federal-form-1040-ins.pdf, last modified December 2018

More about the Federal Form 1040-INS Individual Income Tax TY 2018

This booklet includes instructions for filling out and filling (by mail or efile) your 1040 federal tax return.

We last updated the Form 1040 Instructional Booklet in December 2018, so this is the latest version of Form 1040-INS, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 1040-INS directly from TaxFormFinder. You can print other Federal tax forms here.


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Other Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form 8917 Tuition and Fees Deduction
1040 (Schedule F) Profit or Loss From Farming
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 December 2018.

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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 four 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:


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