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                         Table of Contents                                                  14:28 - 20-Jan-2023

                         Contents                           Page          Contents                           Page

           Department
           of the        What's New .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  6  Sign Your Return .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  60
           Treasury                                                           Assemble Your Return  .  .  .  .  .  .  .  .  .  .  .  .  62
                         Filing Requirements .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  8
           Internal          Do You Have To File? .  .  .  .  .  .  .  .  .  .  .  .  .  .  8  2022 Tax Table .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  63
           Revenue
           Service           When and Where Should You File? .  .  .  .  .  8  General Information .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  76
                         Line Instructions for Forms 1040 and                                                    82
                             1040-SR .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  12  Refund Information .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
                             Filing Status  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  12  Instructions for Schedule 1 .  .  .  .  .  .  .  .  .  .  .  .  .  83
                             Name and Address .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  14                    95
                             Social Security Number (SSN) .  .  .  .  .  .  .  14  Instructions for Schedule 2 .  .  .  .  .  .  .  .  .  .  .  .  .
                             Dependents, Qualifying Child for             Instructions for Schedule 3 .  .  .  .  .  .  .  .  .  .  .  .  100
                               Child Tax Credit, and Credit for
                               Other Dependents .  .  .  .  .  .  .  .  .  .  .  .  .  .  17  Tax Topics .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  104
                             Income .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  23  Disclosure, Privacy Act, and Paperwork
                             Total Income and Adjusted Gross                  Reduction Act Notice .  .  .  .  .  .  .  .  .  .  .  .  106
                               Income .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  31
                             Tax and Credits .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  31  Major Categories of Federal Income and   108
                                                                              Outlays for Fiscal Year 2021
                             Payments  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  37  .  .  .  .  .  .  .
                             Refund .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  56  Index .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  110
                             Amount You Owe .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  58


















































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