Page 4 - 2020 Publication 17

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Your Federal 14:38 - 19-Jan-2021
Income Tax
Department
of the For Individuals
Treasury

Internal
Revenue Contents
Service
What's New . . . . . . . . . . . . . . . . . . . . . . . 1 11 Taxes . . . . . . . . . . . . . . . . . . . . . . 94
12 Other Itemized Deductions . . . . . . . . . . 98
Reminders . . . . . . . . . . . . . . . . . . . . . . . . 3
Part Four. Figuring Your Taxes, and
Introduction . . . . . . . . . . . . . . . . . . . . . . . 3 Refundable and Nonrefundable Credits . . 104
13 How To Figure Your Tax . . . . . . . . . . . 104
Part One. The Income Tax Return . . . . . . . . . 5 14 Child Tax Credit and Credit for Other
1 Filing Information . . . . . . . . . . . . . . . . 5 Dependents . . . . . . . . . . . . . . . . . 106
2 Filing Status . . . . . . . . . . . . . . . . . . . 20
3 Dependents . . . . . . . . . . . . . . . . . . . 25 2020 Tax Table . . . . . . . . . . . . . . . . . . . . 110
4 Tax Withholding and Estimated Tax . . . . . 36
2020 Tax Computation Worksheet . . . . . . . . 122
Part Two. Income and Adjustments
to Income . . . . . . . . . . . . . . . . . . . . . 45 2020 Tax Rate Schedules . . . . . . . . . . . . . . 123
5 Wages, Salaries, and Other Earnings . . . . 46
6 Interest Income . . . . . . . . . . . . . . . . . 53 Your Rights as a Taxpayer . . . . . . . . . . . . . 124
7 Social Security and Equivalent Railroad How To Get Tax Help . . . . . . . . . . . . . . . . 125
Retirement Benefits . . . . . . . . . . . . . . 61
8 Other Income . . . . . . . . . . . . . . . . . . 66 Index . . . . . . . . . . . . . . . . . . . . . . . . . . 127
9 Individual Retirement Arrangements
(IRAs) . . . . . . . . . . . . . . . . . . . . . 75 Where To File . . . . . . . . . . . . . . . . . . . . . 136
Part Three. Standard Deduction, Itemized
Deductions, and Other Deductions . . . . . . 90
10 Standard Deduction . . . . . . . . . . . . . . 90

All material in this The explanations and examples in this publication This publication covers some subjects on which a
publication may be reflect the interpretation by the Internal Revenue Service court may have made a decision more favorable to
reprinted freely. A (IRS) of: taxpayers than the interpretation by the IRS. Until these
citation to Your Federal • Tax laws enacted by Congress, differing interpretations are resolved by higher court
Income Tax (2020) decisions or in some other way, this publication will
would be appropriate. • Treasury regulations, and continue to present the interpretations by the IRS.
• Court decisions. All taxpayers have important rights when working with
However, the information given does not cover every the IRS. These rights are described in Your Rights as a
situation and is not intended to replace the law or change Taxpayer in the back of this publication.
its meaning.