Federal Your Federal Income Tax Guide
Extracted from PDF file 2018-federal-publication-17.pdf, last modified January 2019
Your Federal Income Tax GuideDepartment of the Treasury Your Federal Income Tax For Individuals Publication 17 Catalog Number 10311G For use in preparing 2018 Returns Internal Revenue Service TAX GUIDE 2018 Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) Jan 30, 2019 • IRS.gov/Chinese (中文) • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (TiếngViệt) Department of the Treasury Internal Revenue Service Your Federal Income Tax For Individuals Contents What's New ....................... 1 Reminders . . . . . . . . . . . . . . . . . . . . . . . . 2 Introduction . . . . . . . . . . . . . . . . . . . . . . . 2 Part One. The Income Tax Return . . . . 1 Filing Information . . . . . . . . . . . 2 Filing Status . . . . . . . . . . . . . . 3 Dependents . . . . . . . . . . . . . . 4 Tax Withholding and Estimated Tax . . . . . . . . . . . . . . . . . . . . 4 4 19 24 35 Part Two. Income . . . . . . . . . . . . . . . . 5 Wages, Salaries, and Other Earnings . 6 Tip Income . . . . . . . . . . . . . . . . 7 Interest Income . . . . . . . . . . . . . . 8 Dividends and Other Distributions . . . 9 Rental Income and Expenses . . . . . . 10 Retirement Plans, Pensions, and Annuities . . . . . . . . . . . . . . . . . 11 Social Security and Equivalent Railroad Retirement Benefits . . . . . . . . . . . 12 Other Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 44 52 54 62 66 Part Three. Gains and Losses . . 13 Basis of Property . . . . . . . 14 Sale of Property . . . . . . . 15 Selling Your Home . . . . . . 16 Reporting Gains and Losses . . . . . . . . . . . . . . . . . . . . . . . . . Part Four. Adjustments to Income . . . . 17 Individual Retirement Arrangements (IRAs) . . . . . . . . . . . . . . . . 18 Alimony . . . . . . . . . . . . . . . . 19 Education-Related Adjustments . . 20 Other Adjustments to Income . . . . . . . . . . . . . . . . . . . . . . 74 . . . 81 . . . 86 . . . . . . 97 . 97 102 108 115 . . . . 118 . . . . . . . . . . . . . . . . 119 132 135 138 22 Medical and Dental Expenses . . . . 23 Taxes . . . . . . . . . . . . . . . . . . 24 Interest Expense . . . . . . . . . . . . 25 Contributions . . . . . . . . . . . . . . 26 Nonbusiness Casualty and Theft Losses . . . . . . . . . . . . . . . . . 27 Other Itemized Deductions . . . . . . 28 Qualified Business Income Deduction . . . . . . . . 158 163 168 176 . . . 184 . . . 192 . . . 196 Part Six. Figuring Your Taxes, and Refundable and Nonrefundable Credits 29 How To Figure Your Tax . . . . . . . . . 30 Tax on Unearned Income of Certain Children . . . . . . . . . . . . . . . . . 31 Child and Dependent Care Credit . . . 32 Credit for the Elderly or the Disabled . . 33 Child Tax Credit/Credit for Other Dependents . . . . . . . . . . . . . . . 34 Education Credits . . . . . . . . . . . . 35 Earned Income Credit (EIC) . . . . . . . 36 Premium Tax Credit (PTC) . . . . . . . 37 Other Credits . . . . . . . . . . . . . . . 2018 Tax Table . . . . . . 197 . . 197 . . 200 . . 203 . . 210 . . . . . . . . . . 213 215 221 235 237 . . . . . . . . . . . . . . . . . . . . 243 2018 Tax Computation Worksheet . . . . . . . . 255 2018 Tax Rate Schedules . . . . . . . . . . . . . . 256 Your Rights as a Taxpayer . . . . . . . . . . . . . 257 How To Get Tax Help Index . . . . . . . . . . . . . . . . 259 . . . . . . . . . . . . . . . . . . . . . . . . . . 260 Where To File . . . . . . . . . . . . . . . . . . . . . 278 Part Five. Standard Deduction, Itemized Deductions, and Other Deductions . . . . . 154 21 Standard Deduction . . . . . . . . . . . . . 154 All material in this publication may be reprinted freely. A citation to Your Federal Income Tax (2018) would be appropriate. The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: • Tax laws enacted by Congress, • Treasury regulations, and • Court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. All taxpayers have important rights when working with the IRS. These rights are described in Your Rights as a Taxpayer in the back of this publication. What's New This section summarizes important tax changes that took effect in 2018. Most of these changes are discussed in more detail throughout this publication. Future developments. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/ Pub17. At the time this publication went to print, Congress CAUTION was considering legislation that would do the following. ! 1. Provide additional tax relief for those affected by certain 2018 disasters. 2. Extend certain tax benefits that expired at the end of 2017 and that currently can’t be claimed on your 2018 tax return, such as the deduction for qualified tuition and fees and for mortgage insurance premiums, and the credit for nonbusiness energy property. See chapter 37 for a more complete list. 3. Change certain other tax provisions. To learn whether this legislation was enacted, resulting in changes that affect your 2018 tax return, go to Recent Developments at IRS.gov/Pub17. 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 Instructions for Form 1040. See chapter 1. Forms 1040A and 1040EZ no longer available. Forms 1040A and 1040EZ 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 2018 forms and publications that were released in 2017 or early 2018 may still have references to Form 1040A or Form 1040EZ. Please disregard these references. See chapter 1. Due date of return. File your tax return 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. See chapter 1. Publication 17 (2018) 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. See chapter 21. Personal exemption suspended. For 2018, you can’t claim a personal exemption for yourself, your spouse, or your dependents. See chapter 3. 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 increased to $200,000 ($400,000 if married filing jointly). See chapter 33. 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 of Form 1040. See chapter 33. 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 (TIN) 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. See chapter 33. 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 real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income. The deduction can be taken in addition to your standard deduction or itemized deductions. For more information, see chapter 28. Special rules for eligible gains invested in Qualified Opportunity Funds. If you have an eligible gain, you can invest that gain into a Qualified Opportunity Fund (QO Fund) and elect to defer part or all of the gain that is otherwise includible in income. The gain is deferred until the date you sell or exchange the investment or December 31, 2026, whichever is earlier. You also may be able to permanently exclude gain from the sale or exchange of an investment in a QO Fund if the investment is held for at least 10 years. For information about what types of gains entitle you to elect these special rules, see the Instructions for Schedule D (Form 1040). For information on how to elect to use these special rules, see the Instructions for Form 8949. Changes to itemized deductions. For 2018, there have been changes to the itemized deductions that can be claimed on Schedule A (Form 1040). These include the following. • Your overall itemized deduc- tions are no longer limited if 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 $10,000 ($5,000 if married filing separately). See chapter 23. • You can no longer deduct job-related expenses or other miscellaneous itemized deductions that were subject to the 2%-of-adjusted-gross-income floor. • You may be able to deduct mortgage interest only on the first $750,000 ($375,000 if married filing separately) of indebtedness. Higher limitations apply if you’re deducting mortgage interest from indebtedness incurred on or before December 15, 2017. Also, you can no longer deduct interest on a home equity loan. See chapter 24. • You can no longer deduct a personal casualty or theft loss unless the loss is from a federally declared disaster. See chapter 26. • Your deduction for most cash or check contributions is now limited to 60% of your adjusted gross income instead of 50%. Certain cash contributions you made for relief efforts for California wildfires are not subject to the 60% limit for cash contributions. See chapter 25. See chapters 22 through 27 and the Schedule A (Form 1040) instructions for more information about the allowable itemized deductions. Standard mileage rates. The 2018 rate for business use of your vehicle is 54.5 cents a mile. The 2018 rate for use of your vehicle to get medical care or to move is 18 cents a mile. See Pub. 521, Moving Expenses. Adoption credit. The adoption credit and the exclusion for employer-provided adoption benefits have both increased to $13,810 per eligible child in 2018. The amount begins to phase out if you have modified adjusted gross income (MAGI) in excess of $207,140 and is completely phased out if your MAGI is $247,140 or more. Alternative minimum tax (AMT) exemption amount has increased. The exemption amount for the AMT has 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 has 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 pay in eight installments; or in the case of certain stock owned through an S corporation, elect to defer payment until a triggering event occurs. See the instructions for Form 1040, line 11a; Schedule 1 (Form 1040), line 21; Schedule 5 (Form 1040), line 74; Form 965; and Form 965-A for more information. Global intangible low-taxed income (GILTI) under section Page 1 951A. If you’re 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 Form 8903, Domestic Production Activities Deduction, and its instructions; and the Instructions for Schedule 1 (Form 1040), line 36, for more information. even if the person was born in 2018. Generally, this number is the person's SSN. See chapter 1. without filing a paper tax return. You can use IRS e-file (electronic filing). See chapter 1. Foreign-source income. If you are a U.S. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by law or a tax treaty. This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). If you live outside the United States, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. Free electronic filing. You may be able to file your 2018 taxes online for free. See chapter 1. Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. A complete statement on this subject can be found in your tax form instructions. Reminders Listed below are important reminders and other items that may help you file your 2018 tax return. Many of these items are explained in more detail later in this publication. Disaster-related tax relief. If you were affected by a disaster in 2016 or 2017, see Pub. 976 for information on how your 2018 taxes may be affected. For information on disaster assistance and emergency relief information for the 2018 tax year, as well as prior years, see IRS.gov/Disaster. For information on whether distributions made from your retirement plan in 2018 are qualified 2017 disaster distributions eligible for special tax benefits, see the 2018 Instructions for Form 8915B. Enter your social security number (SSN). Enter your SSN in the space provided on your tax form. If you filed a joint return for 2017 and are filing a joint return for 2018 with the same spouse, enter your names and SSNs in the same order as on your 2017 return. See chapter 1. Secure your tax records from identity theft. Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. For more information about identity theft and how to reduce your risk from it, see chapter 1. Taxpayer identification numbers. You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. This applies Foreign financial assets. If you had foreign financial assets in 2018, you may have to file Form 8938 with your return. See Form 8938 and its instructions or visit IRS.gov/Form8938 for details. Automatic 6-month extension to file tax return. You can get an automatic 6-month extension of time to file your tax return. See chapter 1. Payment of taxes. You can pay your taxes by making electronic payments online; from a mobile device using the IRS2Go app; or in cash, or by check or money order. Paying electronically is quick, easy, and faster than mailing in a check or money order. See chapter 1. Faster ways to file your return. The IRS offers fast, accurate ways to file your tax return information Change of address. If you change your address, notify the IRS. See chapter 1. Refund on a late-filed return. If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. See chapter 1. Frivolous tax returns. The IRS has published a list of positions that are identified as frivolous. The penalty for filing a frivolous tax return is $5,000. See chapter 1. Filing erroneous claim for refund or credit. You may have to pay a penalty if you file an erroneous claim for refund or credit. See chapter 1. Secure access. To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/ SecureAccess. Access your online account. You must authenticate your identity. To securely log in to your federal tax account, go to IRS.gov/ Account. View the amount you owe, review 24 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online. Preparer e-file mandate. Most paid preparers must e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you. Treasury Inspector General for Tax Administration. If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). You can remain anonymous. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Privacy Act and paperwork reduction information. The IRS Introduction This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more. How this publication is arranged. Pub. 17 closely follows Form 1040, U.S. Individual Income Page 2 Tax Return, and its six new Schedules 1 through 6. Pub. 17 is divided into six parts. Each part is further divided into chapters, most of which generally discuss one line of the form or one line of one of the six schedules. The introduction at the beginning of each part lists the schedule(s) discussed in that part. The table of contents inside the front cover, the introduction to each part, and the index in the back of the publication are useful tools to help you find the information you need. What is in this publication. The publication begins with the rules for filing a tax return. It explains: 1. Who must file a return, 2. When the return is due, 3. How to e-file your return, and 4. Other general information. It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is Publication 17 (2018) taxable. The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Throughout this publication are examples showing how the tax law applies in typical situations. Also throughout this publication are flowcharts and tables that present tax information in an easy-to-understand manner. Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. References to those other publications are provided for your information. What is not covered in this publication. Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. This includes lists of: • Where to report certain items shown on information documents, and • Tax Topics you can read at IRS.gov/TaxTopics. If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Icons. Small graphic symbols, or icons, are used to draw your attention to special information. See Table 1 for an explanation of each icon used in this publication. • Pub. 587, Business Use of Your Home. Help from the IRS. There are many ways you can get help from the IRS. These are explained under How To Get Tax Help at the end of this publication. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 • Pub. 334, Tax Guide for Small Business. • Pub. 535, Business Expenses. Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Ordering forms and publications. Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/ OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication. IRS mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Table 1. Legend of Icons Icon ! CAUTION Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. An Internet site or an email address. An address you may need. Items you should keep in your personal records. RECORDS Items you may need to figure or a worksheet you may need to complete and keep for your records. An important phone number. TIP Publication 17 (2018) Helpful information you may need. Page 3 Part One. The Income Tax Return The four chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return. They also provide information about dependents, and discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. The new Form 1040 schedules that are discussed in these chapters are: • Schedule 1, Additional Income and Adjustments to Income. • Schedule 5, Other Payments and Refundable Credits. • Schedule 6, Foreign Address and Third Party Designee. 1. Filing Information What's New ! CAUTION At the time this publication went to print, Congress was considering legislation that would do the following. 1. Provide additional tax relief for those affected by certain 2018 disasters. 2. Extend certain tax benefits that expired at the end of 2017 and that currently can't be claimed on your 2018 tax return. 3. Change certain other tax provisions. To learn whether this legislation was enacted resulting in changes that affect your 2018 tax return, go to Recent Developments at IRS.gov/ Pub17. 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. Forms 1040A and 1040EZ no longer available. Forms 1040A and 1040EZ aren't available to file your 2018 taxes. If you used one of those 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 1040EZ. Please disregard these references. Social security number (SSN) required. Your child must have an SSN valid for employment issued before the due date of your 2018 return (including extensions) to be considered a qualifying child for certain tax benefits on your original or amended 2018 return. Page 4 Chapter 1 Filing Information Taxpayer identification number requirements. If you, or your spouse if filing jointly, do not have an SSN (or ITIN) issued on or before the due date of your 2018 return (including extensions), you can't claim certain tax benefits on your original or amended 2018 return. Deposit under Refunds, later. If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Due date of return. The due date to file your tax return is 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. Installment agreement. If you can’t pay the full amount due with your return, you may ask to make monthly installment payments. See Installment Agreement, later, under Amount You Owe. You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Who must file. Generally, the amount of income you can receive before you must file a return has been increased. See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Reminders File online. Rather than filing a return on paper, you may be able to file electronically using IRS e-file. For more information, see Why Should I File Electronically, later. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. • View the amount you owe, pay online, or set up an online payment agreement. • Access your tax records online. • Review the past 24 months of your payment history. • Go to IRS.gov/SecureAccess to view the required identity authentication process. Change of address. If you change your address, you should notify the IRS. You can use Form 8822 to notify the IRS of the change. See Change of Address, later, under What Happens After I File. Enter your social security number. You must enter your social security number (SSN) in the spaces provided on your tax return. If you file a joint return, enter the SSNs in the same order as the names. Direct deposit of refund. Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. See Direct Pay online or by phone. If you owe additional tax, you may be able to pay online or by phone. See How To Pay, later. Automatic 6-month extension. You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868. See Automatic Extension, later. Service in combat zone. You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in a combat zone in support of the Armed Forces. See Individuals Serving in Combat Zone, later, under When Do I Have To File. Adoption taxpayer identification number. If a child has been placed in your home for purposes of legal adoption and you won't be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). For more information, see Social Security Number (SSN), later. Taxpayer identification number for aliens. If you or your dependent is a nonresident or resident alien who doesn't have and isn't eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For more information, see Social Security Number (SSN), later. Individual taxpayer identification number (ITIN) renewal. Some ITINs must be renewed. If you haven't used your ITIN on a U.S. 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 will expire at the end of 2018 and must be renewed if you need to file a U.S. 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, 72, 78, TIP 79, or 80 that expired in 2016 or 2017 also can be renewed if you need to file a tax return in 2019 and haven’t already renewed the ITIN. Frivolous tax submissions. The IRS has published a list of positions that are identified as frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the $5,000 penalty will apply to other specified frivolous submissions. For more information, see Civil Penalties, later. Introduction This chapter discusses the following topics. • • • • • Whether you have to file a return. How to file electronically. How to file for free. When, how, and where to file your return. What happens if you pay too little or too much tax. • What records you should keep and how long you should keep them. • How you can change a return you have already filed. Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. 1. Individuals in general. (There are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions.) 2. Dependents. 3. Certain children under age 19 or full-time students. 4. Self-employed persons. 5. Aliens. The filing requirements for each category are explained in this chapter. The filing requirements apply even if you don't owe tax. Even if you don't have to file a return, it TIP may be to your advantage to do so. See Who Should File, later. File only one federal income tax return for the year regardless of how many CAUTION jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Don't file more than one original return for the same year, even if you haven’t received your refund or haven’t heard from the IRS since you filed. ! Individuals—In General If you are a U.S. citizen or resident, whether you must file a return depends on three factors. 1. Your gross income. 2. Your filing status. 3. Your age. To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Even if no table shows that you must file, you may need to file to get money back. See Who Should File, later. Gross income. This includes all income you receive in the form of money, goods, property, and services that isn't exempt from tax. It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Include part of your social security benefits if: 1. You were married, filing a separate return, and you lived with your spouse at any time during 2018; or 2. 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 either (1) or (2) applies, see the Instructions for Form 1040 or Pub. 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Common types of income are discussed in Part Two of this publication. Community property states. Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you usually must follow state law to determine what is community property and what is separate income. For details, see Form 8958 and Pub. 555. Nevada, Washington, and California domestic partners. A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Pub. 555. Self-employed individuals. If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. See Self-Employed Persons, later, for more information about your filing requirements. ! CAUTION If you don't report all of your self-employment income, your social security benefits may be lower when you retire. Filing status. Your filing status depends on whether you are single or married and on your family situation. Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2 for an explanation of each filing status. Age. If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. See Table 1-1. You are considered 65 on the day before your 65th birthday. For example, if your 65th birthday is on January 1, 2019, you are considered 65 for 2018. Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. • You are the surviving spouse, executor, administrator, or legal representative. • The decedent met the filing requirements at the date of death. For more information on rules for filing a decedent's final return, see Pub. 559. U.S. Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. For information on special tax rules that may apply to you, see Pub. 54. It is available online and at most U.S. embassies and consulates. See How To Get Tax Help in the back of this publication. Residents of Puerto Rico If you are a U.S. citizen and also a bona fide resident of Puerto Rico, you generally must file a U.S. income tax return for any year in which you meet the income requirements. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. If you are a bona fide resident of Puerto Rico for the entire year, your U.S. gross income doesn't include income from sources within Puerto Rico. It does, however, include any income you received for your services as an employee of the United States or a U.S. agency. If you receive income from Puerto Rican sources that isn't subject to U.S. tax, you must reduce your standard deduction. As a result, the amount of income you must have before you are required to file a U.S. income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. For more information, see Pub. 570. Individuals With Income From U.S. Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U.S. Virgin Islands, special rules may apply when determining whether you must file a U.S. federal income tax return. In addition, you may have to file a return with the individual island government. See Pub. 570 for more information. Chapter 1 Filing Information Page 5 Dependents Table 1-1. 2018 Filing Requirements for Most Taxpayers If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. You also must file if your situation is described in Table 1-3. Responsibility of parent. Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. If a dependent child must file an income tax return but can’t file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. If the child can’t sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child.” Child's earnings. Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. This is true even if under local law the child's parent has the right to the earnings and may actually have received them. But if the child doesn't pay the tax due on this income, the parent is liable for the tax. Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2018 or was a full-time student under age 24 at the end of 2018, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. If this election is made, the child doesn't have to file a return. See Parent's Election To Report Child's Interest and Dividends in chapter 30. Self-Employed Persons You are self-employed if you: • Carry on a trade or business as a sole proprietor, • Are an independent contractor, • Are a member of a partnership, or • Are in business for yourself in any other way. Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: 1. Your net earnings from self-employment (excluding church employee income) were $400 or more, or 2. You had church employee income of $108.28 or more. (See Table 1-3.) Page 6 Chapter 1 Filing Information THEN file a return if your gross income was at least...** IF your filing status is... AND at the end of 2018 you were...* Single under 65 $12,000 65 or older $13,600 under 65 (both spouses) $24,000 65 or older (one spouse) $25,300 65 or older (both spouses) $26,600 Married filing jointly*** Married filing separately any age Head of household under 65 $18,000 65 or older $19,600 under 65 $24,000 65 or older $25,300 Qualifying widow(er) $ 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 during 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 Form 1040 or Pub. 915 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. Use Schedule SE (Form 1040) to figure your self-employment tax. Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. For more information about this tax, see Pub. 334, Tax Guide for Small Business. Employees of foreign governments or international organizations. If you are a U.S. citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer isn't required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Ministers. You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. For more information, see Pub. 517. Aliens Your status as an alien (resident, nonresident, or dual-status) determines whether and how you must file an income tax return. The rules used to determine your alien status are discussed in Pub. 519, U.S. Tax Guide for Aliens. Resident alien. If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U.S. citizens. Use the forms discussed in this publication. Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U.S. citizens and resident aliens. See Pub. 519 to find out if U.S. income tax laws apply to you and which forms you should file. Dual-status taxpayer. If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for each part of the year. For information on dual-status taxpayers, see Pub. 519. Who Should File Even if you don't have to file, you should file a federal income tax return to get money back if any of the following conditions apply. 1. You had federal income tax withheld or made estimated tax payments. 2. You qualify for the earned income credit. See chapter 35 for more information. 3. You qualify for the additional child tax credit. See chapter 33 for more information. 4. You qualify for the premium tax credit. See chapter 36 for more information. Table 1-2. 2018 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. (See Table 1-3 for other situations when you must file.) In this table, 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. (See Scholarships and fellowships in chapter 12.) Gross income is the total of your earned and unearned 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 more than $1,050. • Your earned income was more than $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 more than $2,650 ($4,250 if 65 or older and blind). • Your earned income was more than $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 more than $1,050. • Your earned income was more than $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 more than $2,350 ($3,650 if 65 or older and blind). • Your earned income was more than $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). 5. You qualify for the health coverage tax credit. See chapter 37 for more information. 6. You qualify for the American opportunity credit. See chapter 34 for more information. 7. You qualify for the credit for federal tax on fuels. See chapter 29 for more information. Form 1040 Use Form 1040 to file your return. Forms 1040A and 1040EZ are not available to file your return in 2018. If you used Form 1040A or 1040EZ in the past, you will use Form 1040 this year. (But also see Why Should I File Electronically, later.) You can use Form 1040 to report all types of income, deductions, and credits. Why Should I File Electronically? Electronic Filing If your adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File, a free tax software service offered by IRS partners, to prepare and e-file your return for free. If your income is over the amount, you are still eligible for Free File Fillable Forms, an electronic version of IRS paper forms. Table 1-4 lists the free ways to electronically file your return. IRS e-file uses automation to replace most of the manual steps needed to process paper returns. As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. If your return is filed with IRS e-file, you will receive an acknowledgment that your return was received and accepted. If you owe tax, you can e-file and pay electronically. The IRS has processed more than one billion e-filed returns safely and securely. Using e-file doesn't affect your chances of an IRS examination of your return. Electronic return signatures. To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2017 federal income tax return, if applicable. Don't use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2017 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don't have your 2017 income tax return, you can request a transcript by using our automated self-service tool. Go to IRS.gov/Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2017 return.) You also will be prompted to enter your date of birth. ! CAUTION You can’t use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2018. Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details. Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can’t be electronically filed. For details, see Form 8453. For more details, visit IRS.gov/efile. Identity Protection PIN. If the IRS gave you an identity protection personal identification number (IP PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. If the IRS hasn’t given you this type of number, leave these spaces blank. For more information, see the Instructions for Form 1040. Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 and file it Chapter 1 Filing Information Page 7 Table 1-3. Other Situations When You Must File a 2018 Return 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 Form 1040, Schedule 4, line 62. f. Recapture taxes. See the Instructions for Form 1040, 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). using that form's instructions. See Signatures, later, for more information on POAs. State returns. In most states, you can file an electronic state return simultaneously with your federal return. For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at IRS.gov/efile. Refunds. You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. With e-file, your refund will be issued faster than if you filed on paper. As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. See Offset against debts under Refunds, later. Refund inquiries. Information about your return generally will be available within 24 hours after the IRS receives your e-filed return. See Refund Information, later. Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full 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. See How To Pay, later, for information on how to pay the amount you owe. Page 8 Chapter 1 Filing Information Table 1-4. Free Ways To e-file Use Free File for free tax software and free e-file. • IRS partners offer name-brand products for free. • Many taxpayers are eligible for Free File software. • Everyone is eligible for Free File Fillable Forms, an electronic version of IRS paper forms. • Free File software and Free File Fillable Forms are available only at IRS.gov/FreeFile. Use VITA/TCE for free tax help from volunteers and free e-file. • Volunteers prepare your return and e-file it for free. • Some sites also offer do-it-yourself software. • You are eligible based either on your income or age. • Sites are located nationwide. Find one near you by visiting IRS.gov/VITA. Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. A computer with Internet access and tax preparation software are all you need. Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. For information, visit IRS.gov/efile. Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Others offer it for a fee. Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free Help With Your Return The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $55,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov to see your options for preparing and filing your return, which include the following. • Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free. • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation. • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation. Using a Tax Professional Many tax professionals electronically file tax returns for their clients. You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Note. Tax professionals may charge a fee for IRS e-file. Fees can vary depending on the professional and the specific services rendered. When Do I Have To File? April 15, 2019, is the due date for filing your 2018 income tax return if you use the calendar year. 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. For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing paper returns on time. Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered. Private delivery services. If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in Table 1-5. When To File Your 2018 Return For U.S. citizens and residents who file returns on a calendar year. For Most Taxpayers No extension requested Automatic extension For Certain Taxpayers Outside the U.S. April 15, 2019* June 15, 2019 October 15, 2019 October 15, 2019 *The due date is April 17, 2019, if you live in Maine or Massachusetts because of the Patriots' Day holiday in those states and the Emancipation Day holiday in the District of Columbia. its database or marks on the mailing label. The private delivery service can tell you how to get written proof of this date. The following are designated private delivery services. • Federal Express (FedEx): 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. • The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. If you don't earn wages subject to U.S. income tax withholding, your return is due by: • June 15, 2019, if you use a calendar year; or • The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. • DHL Express 9:00, DHL Express 10:30, See Pub. 519 for more filing information. • United Parcel Service (UPS): UPS Next Filing for a decedent. If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. See Pub. 559. 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. Day Air Early AM, 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 addresses 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. Filing electronic returns on time. If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your time zone controls whether your electronically filed return is timely. Filing late. If you don't file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties, later. Also see Interest under Amount You Owe. If you were due a refund but you didn't file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2018 U.S. income tax return (Form 1040NR or Form 1040NR-EZ) is due by: • April 15, 2019, if you use a calendar year; or Extensions of Time To File You may be able to get an extension of time to file your return. There are three types of situations where you may qualify for an extension. • Automatic extensions. • You are outside the United States. • You are serving in a combat zone. Automatic Extension If you can’t file your 2018 return by the due date, you may be able to get an automatic 6-month extension of time to file. Example. If your return is due on April 15, 2019, you will have until October 15, 2019, to file. If you don't pay the tax due by the regular due date (April 15 for most taxpayCAUTION ers), you will owe interest. You also may be charged penalties, discussed later. ! How to get the automatic extension. You can get the automatic extension by: 1. Using IRS e-file (electronic filing), or 2. Filing a paper form. E-file options. There are two ways you can use e-file to get an extension of time to file. Complete Form 4868 to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. If you e-file Form 4868 to the IRS, don't send a paper Form 4868. E-file using your personal computer or a tax professional. You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Chapter 1 Filing Information Page 9 Free File and Free File Fillable Forms, both available at IRS.gov, allow you to prepare and e-file Form 4868 for free. You will need to provide certain information from your 2017 tax return. If you wish to make a payment by direct transfer from your bank account, see Pay online under How To Pay, later, in this chapter. E-file and pay by credit or debit card or by direct transfer from your bank account. You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. You can do this by phone or over the Internet. You don't file Form 4868. See Pay online under How To Pay, later, in this chapter. Filing a paper Form 4868. You can get an extension of time to file by filing a paper Form 4868. If you are a fiscal year taxpayer, you must file a paper Form 4868. Mail it to the address shown in the form instructions. If you want to make a payment with the form, make your check or money order payable to “United States Treasury.” Write your SSN, daytime phone number, and “2018 Form 4868” on your check or money order. When to file. You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends. When you file your return. Enter any payment you made related to the extension of time to file on Schedule 5 (Form 1040), line 71. Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868 (until June 17, 2019, if you use the calendar year), to file your 2018 return and pay any federal income tax due if: 1. You are a U.S. citizen or resident; and 2. On the due date of your return: a. You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the Uni
2018 Publication 17
More about the Federal Publication 17 Individual Income Tax
Publication 17 is the official IRS tax guidebook for individuals, and features close to 300 pages of tax information, instructions, tax rate tables, and more. The tax guide is updated yearly.
We last updated the Your Federal Income Tax Guide in February 2019, and the latest form we have available is for tax year 2018. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Other Federal Individual Income Tax Forms:
|Form Code||Form Name|
|Form 1040||U.S. Individual Income Tax Return|
|Form 1040-V||Payment Voucher|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|1040 (Schedule A)||Itemized Deductions|
|Form 1040-INS||Form 1040 Instructional Booklet|
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 Publication 17 from the Internal Revenue Service in February 2019.
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 Publication 17
We have a total of four past-year versions of Publication 17 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2018 Publication 17
2017 Publication 17
2016 Publication 17
2015 Publication 17
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.