Page 117 - Individual Forms & Instructions Guide

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Index to Instructions 14:28 - 20-Jan-2023

Educator expenses 87 Line instructions for Forms 1040 and
A Elderly persons: 1040-SR 62
Credit for 101 Living abroad, U.S. citizens and resident
ABLE account 86, 97 Standard deduction 34 aliens 8, 23
Additional Medicare Tax 97 Long-term care insurance 88
Address change 14 Electric vehicles 101 Lump-sum distributions 30
Electronic filing (e-file) 7, 57, 58, 61, 62
Adjusted gross income 31
Adoption credit 101 Estimated tax 37, 60, 77 M
Excess deferrals 24
Adoption taxpayer identification number 19
Aliens 8 Excess social security and tier 1 RRTA tax Market discount on bonds 25
withheld 102
Alimony paid 89 Extension of time to file 8, 102 Married persons:
Alimony received 83 Filing joint returns 12
Alternative minimum tax 95 F Filing separate returns 12
Amended return 77 Living apart 13
Amount you owe 58-60 Filing requirements 11 Medical insurance premiums, credit for 102
Annuities 27-30 Filing status, which box to check 12-14 Medicare tax, additional 97
Archer MSAs 85, 97, 98 Foreign accounts and trusts 23 Mortgage interest credit 101
Artists 88 Foreign tax credit 100 Moving expenses 88
Attachments to the return 62 Foreign-source income 23 Multiple support agreement 21
Awards 85 Form W-2 25
Free tax help 78 N
B Name change 14
G
Bankruptcy cases, chapter 11 23 Net Investment Income Tax 97
Bequests 87 Gambling 85 Net operating loss 85
Blindness 16, 34 General business credit 101 Nonresident aliens 8, 12, 15
Business income or loss 83 Gifts 87
Golden parachute payments 98 O
C Offsets 56
H
Canceled debt 85 Other income 85
Capital gain distributions 31 Head of household 13 Other taxes 98
Capital gain or loss 31 Health insurance deduction, self-employed 88
Child and dependent care expenses, credit Health insurance premiums, credit for 102 P
for 100 Health savings accounts 85, 88, 97, 98 Parents, divorced or separated 20
Child custody 20 Help, tax 78 Pay taxes electronically 58
Child support 87 Homebuyer credit, first-time 97 Payments 37-102
Child tax credits 17, 56 Household employment taxes 97 Penalty
Child's requirement to file 9, 10 How to comment on forms 106 Early withdrawal of savings 89
Community property states 23 How to get tax help 78 Estimated tax 60
Contributions to reduce debt held by the Others (including late filing and late
public 77 I payment) 81
Corrective distributions 25 Penalty on early withdrawal of savings 89
Identity Protection PIN 61
D Identity theft 77 Pensions and annuities 27-30
Income 23-85 Premium tax credit 102
Daycare center expenses 100 Income tax withholding (federal) 37, 77 Presidential election $3 check-off 15
Death of a taxpayer 78 Individual retirement arrangements (IRAs) Private delivery services 9
Death of spouse 78 Contributions to 89 Prizes 85
Dependent care benefits 24 Credit for contributions to 100 Public debt, gift to reduce the 77
Dependents 17 Distributions from 26
Standard deduction 34 Nondeductible contributions to 26, 89 Q
Direct deposit of refund 57, 58 Individual taxpayer identification numbers 15 Qualified business income deduction 33
Disability expenses 86 Injured spouse 56 Qualified dividends 25, 36
Disclosure, Privacy Act, and Paperwork Innocent spouse relief 76 Qualified dividends and capital gain tax
Reduction Act Notice 106 Installment payments 59 worksheet 36
Dividends: Interest income Qualified retirement plans, deduction for 88
Nondividend distributions 26 Tax-exempt 25 Qualified tuition program earnings 87, 97
Ordinary dividends 26 Taxable 25
Qualified dividends 25, 36 Interest on taxes 81 R
Divorced parents 20 Investment income, tax on 97
Dual-status aliens 8, 12 Itemized deductions or standard Railroad retirement benefits:
deduction 31-34 Treated as a pension 27
E ITINs for aliens 15 Treated as social security 30
Records, how long to keep 77
Earned income credit (EIC) 38 Refund 56-58
Combat pay, nontaxable 40 J Refund information 82
Education: Jury duty pay 85 Refund offset 56
Credits 56, 100 Refunds, credits, or offsets of state and local
Expenses 56, 100 L income taxes 83
Recapture of education credits 33 Reservists, expenses of 88
Savings accounts 87, 97 Life insurance 87

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