Instructions for IRS Form 1040 - U.S. Individual Income Tax Return 2018

January 1, 2018 "Instructions For Irs Form 1040 - U.s. Individual Income Tax Return" contain the updated filing procedures for the IRS-issued Form 1040. Download your copy of the instructions by clicking the link below.

IRS Form 1040 is a tax form issued by the United States Internal Revenue Service.

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1040
TAX
YEAR
INSTRUCTIONS
Including the instructions for
Schedules 1 through 6
2018 Tax Reform Changes
• Form 1040 has been redesigned.
• A new tax credit of up to $500 may
• The deduction for miscellaneous
Forms 1040A and 1040EZ will no
be available for each dependent
expenses has been eliminated.
longer be used.
who doesn’t qualify for the child
• The overall limit on itemized
tax credit.
• Most tax rates have been reduced.
deductions has been eliminated.
• The deduction for state and local
• The child tax credit amount has
For details on these and other
taxes has been limited.
been increased up to $2,000.
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
Jan 24, 2019
Cat. No. 24811V
1040
TAX
YEAR
INSTRUCTIONS
Including the instructions for
Schedules 1 through 6
2018 Tax Reform Changes
• Form 1040 has been redesigned.
• A new tax credit of up to $500 may
• The deduction for miscellaneous
Forms 1040A and 1040EZ will no
be available for each dependent
expenses has been eliminated.
longer be used.
who doesn’t qualify for the child
• The overall limit on itemized
tax credit.
• Most tax rates have been reduced.
deductions has been eliminated.
• The deduction for state and local
• The child tax credit amount has
For details on these and other
taxes has been limited.
been increased up to $2,000.
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
Jan 24, 2019
Cat. No. 24811V
Table of Contents
Contents
Page
Contents
Page
Department
What's New
6
Assemble Your Return
66
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . .
of the
Treasury
Filing Requirements
9
General Information
80
. . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
Internal
Do You Have To File?
9
. . . . . . . . . . . . . .
Refund Information
85
. . . . . . . . . . . . . . . . . .
Revenue
When and Where Should You File?
9
. . . . .
Service
2018 Instructions for Schedule 1
86
Where To Report Certain Items
. . . . . . . . .
From 2018 Forms W-2, 1095,
2018 Instructions for Schedule 2
98
. . . . . . . . .
1097, 1098, and 1099
13
. . . . . . . . . . .
2018 Instructions for Schedule 3
100
. . . . . . . .
Line Instructions for Form 1040
15
. . . . . . . . .
Filing Status
15
. . . . . . . . . . . . . . . . . . .
2018 Instructions for Schedule 4
102
. . . . . . . .
Name and Address
17
. . . . . . . . . . . . . . .
2018 Instructions for Schedule 5
105
. . . . . . . .
Social Security Number (SSN)
17
. . . . . . .
Presidential Election Campaign Fund
19
. . .
2018 Instructions for Schedule 6
106
. . . . . . . .
Dependents, Qualifying Child for
Tax Topics
107
. . . . . . . . . . . . . . . . . . . . . .
Child Tax Credit, and Credit for
Other Dependents
20
. . . . . . . . . . . . . .
Disclosure, Privacy Act, and Paperwork
Sign Your Return
25
. . . . . . . . . . . . . . . .
Reduction Act Notice
109
. . . . . . . . . . . .
Income
25
. . . . . . . . . . . . . . . . . . . . . . .
Order Form for Forms and Publications
111
. . .
Total Income and Adjusted Gross
Income
32
. . . . . . . . . . . . . . . . . . . . .
Major Categories of Federal Income and
Tax and Credits
32
. . . . . . . . . . . . . . . . .
Outlays for Fiscal Year 2017
112
. . . . . . .
Payments
44
. . . . . . . . . . . . . . . . . . . . .
Index
114
. . . . . . . . . . . . . . . . . . . . . . . . . .
Refund
62
. . . . . . . . . . . . . . . . . . . . . . .
Amount You Owe
64
. . . . . . . . . . . . . . . .
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 le 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 le 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.
Schedule 1
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.
Owe AMT or need to make an excess advance premium tax
Schedule 2
credit repayment.
Can claim a nonrefundable credit other than the child tax credit
Schedule 3
or the credit for other dependents, such as the foreign tax credit,
education credits, or general business credit.
Owe other taxes, such as self-employment tax, household
Schedule 4
employment taxes, additional tax on IRAs or other quali ed
retirement plans and tax-favored accounts.
Can claim a refundable credit other than the earned income
credit, American opportunity credit, or additional child tax credit,
Schedule 5
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 le or excess social security tax withheld.
Have a foreign address or a third party designee other than a
Schedule 6
paid preparer.
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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
Make a shared responsibility payment if, for any
exempt” box on the front of Form 1040 to indicate
month in 2018, you, your spouse (if filing jointly), or
that you, your spouse (if filing jointly), and anyone
anyone you can or do claim as a dependent didn’t
you can or do claim as a dependent had qualifying
have coverage and doesn’t qualify for a coverage
health care coverage or a coverage exemption
exemption. If you can claim any part-year
that covered all of 2018 or a combination of
exemptions or exemptions for specific members of
qualifying health care coverage and coverage
your household, use Form 8965. This will reduce
exemption(s) for every month of 2018.
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.
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