Instructions for IRS Form 1040 - U.S. Individual Income Tax Return 2017

April 18, 2017 "Instructions For Irs Form 1040 - U.s. Individual Income Tax Return" contain the latest filing requirements 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
INSTRUCTIONS
THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES
2017
is the fast, safe, and free
way to prepare and e-file
your taxes. See
IRS.gov/FreeFile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS Free File and e-file,
see Free Software Options for Doing Your Taxes in
these instructions or go to IRS.gov/FreeFile.
2017 TAX CHANGES
See What’s New in these instructions.
FUTURE DEVELOPMENTS
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.
IRS
Department of the Treasury Internal Revenue Service IRS.gov
Jan 16, 2018
Cat. No. 24811V
1040
INSTRUCTIONS
THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES
2017
is the fast, safe, and free
way to prepare and e-file
your taxes. See
IRS.gov/FreeFile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS Free File and e-file,
see Free Software Options for Doing Your Taxes in
these instructions or go to IRS.gov/FreeFile.
2017 TAX CHANGES
See What’s New in these instructions.
FUTURE DEVELOPMENTS
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.
IRS
Department of the Treasury Internal Revenue Service IRS.gov
Jan 16, 2018
Cat. No. 24811V
Table of Contents
Contents
Page
Contents
Page
Department
What's New
6
Refund
72
. . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . .
of the
Treasury
Amount You Owe
74
. . . . . . . . . . . . . . . .
Filing Requirements
7
. . . . . . . . . . . . . . . . . .
Third Party Designee
76
. . . . . . . . . . . . . .
Internal
Do You Have To File?
7
. . . . . . . . . . . . . .
Sign Your Return
76
. . . . . . . . . . . . . . . .
Revenue
When and Where Should You File?
7
. . . . .
Service
Assemble Your Return
77
. . . . . . . . . . . .
Where To Report Certain Items
From 2017 Forms W-2, 1095,
2017 Tax Table
78
. . . . . . . . . . . . . . . . . . . .
1097, 1098, and 1099
10
. . . . . . . . . . .
General Information
91
. . . . . . . . . . . . . . . . .
Line Instructions for Form 1040
13
. . . . . . . . .
Refund Information
97
. . . . . . . . . . . . . . . . . .
Name and Address
13
. . . . . . . . . . . . . . .
Social Security Number (SSN)
13
. . . . . . .
Tax Topics
98
. . . . . . . . . . . . . . . . . . . . . . .
Presidential Election Campaign Fund
13
. . .
Disclosure, Privacy Act, and Paperwork
Filing Status
14
. . . . . . . . . . . . . . . . . . .
Reduction Act Notice
100
. . . . . . . . . . . .
Exemptions
15
. . . . . . . . . . . . . . . . . . . .
Income
21
Order Form for Forms and Publications
102
. . . . . . . . . . . . . . . . . . . . . . .
. . .
Adjusted Gross Income
31
. . . . . . . . . . . .
Major Categories of Federal Income and
Tax and Credits
38
. . . . . . . . . . . . . . . . .
Outlays for Fiscal Year 2016
103
. . . . . . .
Other Taxes
50
. . . . . . . . . . . . . . . . . . . .
Index
105
. . . . . . . . . . . . . . . . . . . . . . . . . .
Payments
53
. . . . . . . . . . . . . . . . . . . . .
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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).
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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, 2018, 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 1040, 1040A, or 1040NR. (Don’t include Form 1095-A.)
Health Coverage Individual Responsibility Payment
For 2017, you must:
C
A
B
OR
OR
Report Health Care Coverage
Claim a Coverage Exemption
Make a Shared Responsibility Payment
Attach Form 8965 to claim an
Check the Full-year coverage
Make a shared responsibility payment
box on line 61 to indicate that
exemption from the requirement
if, for any month in 2017, you, your
you, your spouse (if filing jointly),
to have health care coverage.
spouse (if filing jointly), or anyone you
and anyone you can or do claim
For more information, go to
can or do claim as a dependent didn’t
as a dependent had qualifying
IRS.gov/Form8965.
have coverage and doesn’t qualify for
health care coverage throughout
a coverage exemption. For more
2017.
information, go to IRS.gov/SRP.
Health Coverage Reporting
• If you or someone in your family had health coverage in 2017, 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 line 61. You
should receive the Form 1095-A by early February 2018 and Form 1095-B or 1095-C by early March 2018, 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 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 2017, the employer may be required to send you a 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 2018. This information may
be relevant if you purchased health insurance coverage for 2017 through the Health Insurance Marketplace
and wish to claim the premium tax credit on line 69. 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 2017, 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.
-4-
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 17, 2018.
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- le.
Do Your Taxes for Free
If your adjusted gross income was $66,000 or less in 2017, you can use free tax software to prepare and e- le 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- le available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the bene ts of e- le 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 nd 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- led 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
$54,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically le their own tax return with the assistance of an IRS-certi ed 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 con rmation 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.
-5-

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