Page 18 - Supplement to Income Tax 2019

Additions & Corrections to the Text of Your Income Tax 2019

Self-employed health insurance deduction (page 338). In Qualifying child’s self-support test (page 468). The first
the first paragraph of the “Self-employed health insurance sentence should read as follows: “You do not have to
deduction” item, the last sentence should state that the contribute over 50% of a qualifying child’s support.”
instructions to Schedule 1 of Form 1040 and Publication Tie-breaker rules (pages 468-469). The last sentence
535 have worksheets for figuring the deduction.
beginning on page 468 and the first sentence beginning on
Additional standard deduction for a spouse filing separately, page 469 should read as follows: “However, the parent can
Worksheet 13-1 (page 346). If you are married filing choose not to claim the child, and allow the grandparent
separately, check the appropriate boxes for your spouse (65 to claim the child, provided the grandparent’s adjusted
or older or blind) if your spouse had no income, is not gross income (AGI) exceeds his or her own. If the parent’s
filing a return, and cannot be claimed as a dependent on AGI equals or is higher than the grandparent’s AGI, the
another taxpayer’s return. grandparent cannot claim the child as a qualifying child;
only the parent can.”
Investment interest limitations (page 385). In the second
paragraph of 15.9, please disregard the second sentence; it Qualifying relatives (page 469). The first sentence of 21.4
should have been deleted from the text. should begin as follows: “You may claim a person as your
Who may deduct travel and transportation expenses (page qualifying relative if the following four tests are met:”
444). The first paragraph of 20.1 should read as follows: Stepchild’s husband or wife or child (pages 469-470). The
“Due to the suspension of miscellaneous itemized deductions third sentence should read as follows: “But you may treat
subject to the 2% floor (19.2), the only employees who them on a joint return as your qualifying relatives if the
may deduct unreimbursed travel and transportation costs other tests are met.”
for 2018 through 2025 are those in the following limited In the first Example on page 470, the last sentence of the
categories: (1) Armed Forces reservists who have reserves- first paragraph should read as follows: “You cannot claim
related expenses for trips away from home (20.6) of more him, even on a joint return, unless he is a member of your
than 100 miles (35.3, 35.8), (2) fee-basis state or local household under the rules discussed below and the other
government officials (12.2), and (3) qualifying performing qualifying relative tests are met.”
artists (see requirements at 12.2).”
Special exception for child of unmarried cohabitant
Transportation industry meal allowance (page 447). Please (page 470). The first sentence should read as follows: ‘If
disregard the reference to “employees” at the beginning of a taxpayer lives with and supports a mate and the mate’s
the first sentence in the “Transportation industry workers” child, dependent treatment for the child may or may not
item. be allowed to the taxpayer under the member-of-household

Should married dependents file separately? (Caution, page test.” The fourth sentence should read: “The child can
467). The text of the Caution should read as follows: “When be claimed if the child’s mother (for whom the child is a
a married dependent files a joint return, the dependent’s qualifying child) is not required to file a tax return because
parent cannot claim him or her. This may cost the parent of low income, and she does not file a return or files solely
to get a refund of withheld income taxes.”
more than the joint return saves the couple. In such a case,
it may be advisable for the couple to file separate returns so Meeting the support test for a qualifying relative (page
that the parent may benefit from the larger tax saving. If 471). Under “Meeting the support test,” the last sentence
the couple decides to revoke their election to file jointly and of the first paragraph should read as follows: “You do not
then file separately in order to preserve the parent’s claim, meet the support test if the dependent contributed 50%
they must do so before the filing date for the return. Once or more of his or her own support or 50% or more was
a joint return is filed, the couple may not, after the filing contributed by others, including government sources.”
deadline, file separate returns for the same year.” The text for “Multiple Support Agreement” should
read as follows: “If the dependent or someone else did
Death of dependent during the year (page 467). The text
should read as follows: “If a dependent who otherwise met not contribute 50% or more of the support, and you
contributed more than 10% of the total support, you may
the tests for a qualifying child or relative died during the
year, you can claim that dependent.” be able to claim the dependent under a multiple support
agreement (21.6).”

14 | Supplement to J.K. Lasser’s Your Income Tax 2019