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INSTRUCTIONS
2018
1040
TAX
YEAR
Including the instructions for
Schedules 1 through 6
2018 Tax Reform Changes
• Form 1040 has been redesigned.
Forms 1040A and 1040EZ will no
longer be used.
• Most tax rates have been reduced.
• The child tax credit amount has
been increased up to $2,000.
• A new tax credit of up to $500 may
be available for each dependent
who doesn’t qualify for the child
tax credit.
• The deduction for state and local
taxes has been limited.
• The deduction for miscellaneous
expenses has been eliminated.
• The overall limit on itemized
deductions has been eliminated.
For details on these and other
changes see What’s New in these
instructions.
Future Developments
See IRS.gov and IRS.gov/Forms and 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.
FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments
Department of the Treasury Internal Revenue Service www.irs.gov
Mar 26, 2020
Cat. No. 24811V
Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service
Page
Contents
Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Assemble Your Return . . . . . . . . . . . . 68
Filing Requirements . . . . . . . . . . . . . . . . . . 9
Do You Have To File? . . . . . . . . . . . . . . 9
When and Where Should You File? . . . . . 9
Where To Report Certain Items
From 2018 Forms W-2, 1095,
1097, 1098, and 1099 . . . . . . . . . . . 13
General Information . . . . . . . . . . . . . . . . . 82
Line Instructions for Form 1040 . . . . . . . . . 15
Filing Status . . . . . . . . . . . . . . . . . . . 15
Name and Address . . . . . . . . . . . . . . . 17
Social Security Number (SSN) . . . . . . . 17
Presidential Election Campaign Fund . . . 19
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . . . . . 20
Sign Your Return . . . . . . . . . . . . . . . . 25
Income . . . . . . . . . . . . . . . . . . . . . . . 25
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . . . . . . . 34
Tax and Credits . . . . . . . . . . . . . . . . . 34
Payments . . . . . . . . . . . . . . . . . . . . . 44
Refund . . . . . . . . . . . . . . . . . . . . . . . 64
Amount You Owe . . . . . . . . . . . . . . . . 66
Refund Information . . . . . . . . . . . . . . . . . . 87
2018 Instructions for Schedule 1 . . . . . . . . . 88
2018 Instructions for Schedule 2 . . . . . . . . 100
2018 Instructions for Schedule 3 . . . . . . . . 102
2018 Instructions for Schedule 4 . . . . . . . . 104
2018 Instructions for Schedule 5 . . . . . . . . 107
2018 Instructions for Schedule 6 . . . . . . . . 108
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 109
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 111
Order Form for Forms and Publications . . . 113
Major Categories of Federal Income and
Outlays for Fiscal Year 2017 . . . . . . . 114
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 116
Form 1040 Redesign
Everyone files the new Form 1040!
Use the base form...
only the schedules
that are right for you!
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Form 1040 Redesign
Helpful Hints
For 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will
use the redesigned Form 1040, which now has six new numbered schedules in addition to the existing
schedules such as Schedule A.
Many people will only need to file Form 1040 and none of the new numbered schedules. However, if your
return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you
will need to complete one or more of the new numbered schedules. Below is a general guide to which
schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for
more information.
If you e-file your return, you generally won't notice much of a change and the software you use will generally
determine which schedules you need.
IF YOU...
THEN USE...
Have additional income, such as capital gains, unemployment
compensation, prize or award money, or gambling winnings.
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.
Schedule 1
Owe AMT or need to make an excess advance premium tax
credit repayment.
Schedule 2
Can claim a nonrefundable credit other than the child tax credit
or the credit for other dependents, such as the foreign tax credit,
education credits, or general business credit.
Schedule 3
Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.
Schedule 4
Can claim a refundable credit other than the earned income
credit, American opportunity credit, or additional child tax credit,
such as the net premium tax credit or health coverage tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.
Have a foreign address or a third party designee other than a
paid preparer.
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Schedule 5
Schedule 6
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, 2019, 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 Form 1040 or Form 1040NR. (Don’t include Form 1095-A.)
Health Coverage Individual Responsibility Payment
For 2018, you must:
A
B
OR
Report Health Care Coverage or Exempt
Make a Shared Responsibility Payment
Check the “Full-year health care coverage or
exempt” box on the front of Form 1040 to indicate
that you, your spouse (if filing jointly), and anyone
you can or do claim as a dependent had qualifying
health care coverage or a coverage exemption
that covered all of 2018 or a combination of
qualifying health care coverage and coverage
exemption(s) for every month of 2018.
Make a shared responsibility payment if, for any
month in 2018, you, your spouse (if filing jointly), or
anyone you can or do claim as a dependent didn’t
have coverage and doesn’t qualify for a coverage
exemption. If you can claim any part-year
exemptions or exemptions for specific members of
your household, use Form 8965. This will reduce
the amount of your shared responsibility payment.
For more information, see the Form 8965
instructions or go to IRS.gov/SRP.
Health Coverage Reporting
• If you or someone in your family had health coverage in 2018, 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 Schedule 4,
line 61. You should receive Form 1095-A by early February 2019 and Form 1095-B or 1095-C by early March
2019, 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 Schedule 4, 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 2018, the employer may be required to send you 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 2019. This information may
be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 5, line 70. 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 2018, 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.
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What's New
Retroactive legislation. These instructions have been revised to reflect
changes made by the Taxpayer Certainty
and Disaster Tax Relief Act of 2019.
Form 1040 didn't require changes as a
result of this act but the 2018 Schedule 1
(Form 1040) has also been revised to reflect changes due to this act. Use these
instructions with the 2018 version of
Form 1040. Visit IRS.gov/FormsPubs
and IRS.gov/LatestForms to make sure
you have the latest version of forms, instructions, and publications. If you are
eligible for one or more tax benefits in
the Taxpayer Certainty and Disaster Tax
Relief Act of 2019 for tax year 2018,
you will need to file an amended return,
Form 1040-X, to claim them. See
IRS.gov/Form1040X for more information about amending a tax return.
Extended tax provisions. These tax
benefits that had expired at the end of
2017 have been extended.
• Tuition and fees deduction.
• Deduction for mortgage insurance
premiums.
• Residential energy property credit.
• Nonbusiness energy property credit.
• Alternative fuel vehicle refueling
credit.
• Indian employment credit.
Disaster tax relief. Disaster tax relief
was enacted for those impacted by certain federally declared disasters. The tax
benefits provided by this relief include
the following.
• Special disaster-related rules for
use of retirement funds.
• An increased standard deduction
based on your qualified disaster losses.
See the instructions for line 8 and the Instructions for Schedule A for information on qualifying for and figuring the
increased standard deduction.
• Election to use your 2017 earned
income to figure your 2018 earned income credit. See the instructions for
line 17a for more information on this
election.
• Election to use your 2017 earned
income to figure your 2018 additional
child tax credit. See the instructions for
For information about any additional changes to the 2018 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.
line 17b and the Instructions for Schedule 8812 for more information on this
election.
Medicaid waiver payments. Changes
have been made to how Medicaid waiver payments are treated for purposes of
the earned income credit. See the instructions for line 17a.
Form 1040 has been redesigned for
2018. The new design uses a “building
block” approach. Form 1040, which
many taxpayers can file by itself, is supplemented with new Schedules 1
through 6. These additional schedules
will be used as needed to complete more
complex tax returns. The instructions for
the new schedules are at the end of the
Form 1040 instructions.
Forms 1040A and 1040EZ no longer
available. Forms 1040A and 1040EZ
aren’t available to file your 2018 taxes.
If you used one of these forms in the
past, you will now file Form 1040.
Some forms and publications that were
released in 2017 or early 2018 (for example, Form W-2) may still have references to Form 1040A or Form 1040EZ.
Please disregard these references.
Due date of return. File Form 1040 by
April 15, 2019. If you live in Maine or
Massachusetts, you have until April 17,
2019, because of the Patriots’ Day holiday in those states and the Emancipation
Day holiday in the District of Columbia.
Change in tax rates. For 2018, most
tax rates have been reduced. The 2018
tax rates are 10%, 12%, 22%, 24%,
32%, 35%, and 37%.
Standard deduction amount increased. For 2018, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$12,000.
• Married filing jointly or Qualifying widow(er)—$24,000.
• Head of household—$18,000.
Personal exemption suspended. For
2018, you can’t claim a personal exemption deduction for yourself, your spouse,
or your dependents.
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Increased child tax credit and additional child tax credit. For 2018, the
maximum child tax credit has increased
to $2,000 per qualifying child, of which
$1,400 can be claimed for the additional
child tax credit. In addition, the modified adjusted gross income threshold at
which the credit begins to phase out has
increased to $200,000 ($400,000 if married filing jointly).
New credit for other dependents. If
you have a dependent, you may be able
to claim the credit for other dependents.
The credit is a nonrefundable credit of
up to $500 for each eligible dependent
who can't be claimed for the child tax
credit. The child tax credit and credit for
other dependents are both figured using
the Child Tax Credit and Credit for Other Dependents Worksheet and reported
on line 12a. See Who Qualifies as Your
Dependent for more information.
Social security number (SSN) required for child tax credit. Your child
must have an SSN valid for employment
issued before the due date of your 2018
return (including extensions) to be
claimed as a qualifying child for the
child tax credit or additional child tax
credit. If your child doesn’t qualify you
for the child tax credit but has a taxpayer
identification number issued on or before the due date of your 2018 return
(including extensions), you may be able
to claim the new credit for other dependents for that child.
Qualified business income deduction.
Beginning in 2018, you may be able to
deduct up to 20% of your qualified business income from your qualified trade or
business, plus 20% of your qualified
REIT dividends and qualified PTP income. The deduction can be taken in addition to your standard deduction or
itemized deductions. For more information, see the instructions for line 9 and
Pub. 535.
Changes to itemized deductions. For
2018, there have been changes to the
itemized deductions that can be claimed
on Schedule A. See the Schedule A instructions for more information on these
changes and a complete list of changes.
These changes include:
• Your overall itemized deductions
are no longer limited because your adjusted gross income is over a certain
limit.
• Your deduction of state and local
income, sales, and property taxes is limited to a combined, total deduction of
$10,000 ($5,000 if married filing separately).
• You can no longer deduct job-related expenses or other miscellaneous
itemized deductions that were subject to
the 2%-of-adjusted-gross-income floor.
Alternative minimum tax (AMT) exemption amount increased. The AMT
exemption amount is increased to
$70,300 ($109,400 if married filing
jointly or qualifying widow(er); $54,700
if married filing separately). The income
levels at which the AMT exemption begins to phase out have increased to
$500,000 ($1,000,000 if married filing
jointly or qualifying widow(er)).
Section 965 deferred foreign income.
If you own (directly or indirectly) certain foreign corporations, you may have
to include on your return certain deferred foreign income. You may pay the
entire amount of tax due with respect to
this deferred foreign income this year or
elect to make payment in eight installments or, in the case of certain stock
owned through an S corporation, elect to
defer payment until the occurrence of a
triggering event. See the instructions for
Line 11a; Schedule 1, line 21; Schedule
5, line 74; Form 965; and Form 965-A
for more information.
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Global intangible low-taxed income
(GILTI) under section 951A. If you
are a U.S. shareholder of a controlled
foreign corporation, you must include
your GILTI in your income. If you own
an interest in a domestic pass-through
entity that is a U.S. shareholder of a controlled foreign corporation, you may
have a GILTI inclusion related to that
interest, even if you are not a U.S. shareholder of the controlled foreign corporation. See IRS.gov/Form8992 and Form
8992 and its instructions for the latest
information regarding GILTI and domestic pass-through entities.
Domestic production activities deduction. The domestic production activities
deduction has been repealed with limited exceptions. See the instructions for
Schedule 1, line 36, for more information.
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 15, 2019 (for most people).
• 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-file.
Do Your Taxes for Free
If your adjusted gross income was $66,000 or less in 2018, you can use free tax software to prepare and e-file 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-file available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file 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 find 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-filed 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
$55,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified 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 confirmation 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.
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Filing
Requirements
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if
they must file.
Even if you do not otherwise
TIP have to file a return, you
should file one to get a refund
of any federal income tax withheld. You
also should file if you are eligible for
any of the following credits.
• Earned income credit.
• Additional child tax credit.
• American opportunity credit.
• Credit for federal tax on fuels.
• Premium tax credit.
• Health coverage tax credit.
See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2018 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2018 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else's
2018 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to in-
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
clude on your return the income of a
child who was under age 19 at the end
of 2018 or was a full-time student under
age 24 at the end of 2018. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 1995, is
considered to be age 24 at the end of
2018. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2018.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien,
CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519
discusses these requirements and other
information to help aliens comply with
U.S. tax law.
!
When and Where
Should You File?
File Form 1040 by April 15, 2019. (If
you live in Maine or Massachusetts, you
have until April 17, 2019, because of the
Patriots’ Day holiday in Maine and Massachusetts and the Emancipation Day
holiday in the District of Columbia.) If
you file after this date, you may have to
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pay interest and penalties. See Interest
and Penalties, later.
If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it, filing instructions and addresses are at the end of these instructions.
What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing
Form 4868, you can apply for an automatic extension by making an electronic
payment by the due date of your return.
An automatic 6-month extension to file doesn't extend the
CAUTION time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penalties. See Form 4868.
!
If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval service on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest will be charged from the original due
date of the return on any unpaid tax.
You must include a statement showing
that you meet the requirements. If you
are still unable to file your return by the
end of the 2-month period, you can get
an additional 4 months if, no later than
June 17, 2019, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.
Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the "timely mailing treated as timely filing/
paying" rule for tax returns and payments. These private delivery services
include only the following.
• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.
• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express
Plus, and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mailing date.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2018
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$12,000
13,600
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,000
25,300
26,600
Married filing separately
any age
Head of household
under 65
65 or older
$18,000
19,600
Qualifying widow(er)
under 65
65 or older
$24,000
25,300
$5
*If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or
if you are preparing a return for someone who died in 2018, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2018 or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 5a and 5b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.
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Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,050.
• Your earned income was over $12,000.
• Your gross income was more than the larger of—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,650 ($4,250 if 65 or older and blind).
• Your earned income was over $13,600 ($15,200 if 65 or older and blind).
• Your gross income was more than the larger of—
• $2,650 ($4,250 if 65 or older and blind), or
• Your earned income (up to $11,650) plus $1,950 ($3,550 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,050.
• Your earned income was over $12,000.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,050, or
• Your earned income (up to $11,650) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,350 ($3,650 if 65 or older and blind).
• Your earned income was over $13,300 ($14,600 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $2,350 ($3,650 if 65 or older and blind), or
• Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).
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Chart C—Other Situations When You Must File
You must file a return if any of the seven conditions below apply for 2018.
1.
You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by
itself.
d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or
on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 4, line 62.
f. Recapture taxes. See the instructions for line 11a and Schedule 4, lines 60b and 62.
2.
You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.
5.
Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.
6.
Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever
enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7.
You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).
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Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and
1099
File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File
makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 16. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5a, include the tax
withheld in your deduction on that line.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Form 1040, line 1
Allocated tips (box 8)
See Wages, Salaries, Tips, etc.
Dependent care benefits (box 10)
Form 2441, Part III
Adoption benefits (box 12, code T)
Form 8839, line 20
Employer contributions to an
Archer MSA (box 12, code R)
Form 8853, line 1
Employer contributions to a health savings account (box 12,
code W)
Form 8889, line 9
Uncollected social security and Medicare or RRTA tax
(box 12, code A, B, M, or N)
See the instructions for Schedule 4, line 62
W-2G
Reportable winnings (box 1)
Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers)
1095-A
Advance payment of premium tax credit (line 33, column c)
See Form 8962 and its instructions
1097-BTC
Bond tax credit
See Form 8912 and its instructions
1098
Mortgage interest (box 1)
Schedule A, line 8a, but first see the instructions on Form 1098*
Refund of overpaid interest (box 4)
Schedule 1, line 21, but first see the instructions on Form 1098*
Points (box 6)
Schedule A, line 8a, but first see the instructions on Form 1098*
1098-C
Contributions of motor vehicles, boats, and airplanes
Schedule A, line 12
1098-E
Student loan interest (box 1)
See the instructions for Schedule 1, line 33*
1098-MA
Homeowner mortgage payments (box 3)
Schedule A, but first see the instructions on Form 1098-MA
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Sales price of stocks, bonds, etc. (box 1d), cost or other
basis (box 1e), and adjustments (boxes 1f and 1g)
Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
Aggregate profit or (loss) on contracts (box 11)
Form 6781, line 1
Bartering (box 13)
See Pub. 525
1099-C
Canceled debt (box 2)
See Pub. 4681
1099-DIV
Total ordinary dividends (box 1a)
Form 1040, line 3b
Qualified dividends (box 1b)
See the instructions for Form 1040, line 3a
Total capital gain distributions (box 2a)
Schedule 1, line 13, or, if required, Schedule D, line 13
Unrecaptured section 1250 gain (box 2b)
See the instructions for Schedule D, line 19
Section 1202 gain (box 2c)
See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D
Collectibles (28%) gain (box 2d)
See the instructions for Schedule D, line 18
Nondividend distributions (box 3)
See the instructions for Form 1040, line 3b
Foreign tax paid (box 7)
Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48
Exempt-interest dividends (box 10)
Form 1040, line 2a
Specified private activity bond interest dividends (box 11)
Form 6251, line 2g
1099-G
Unemployment compensation (box 1)
See the instructions for Schedule 1, line 19
State or local income tax refunds, credits, or offsets (box 2)
See the instructions for Schedule 1, line 10, and if box 8 on Form 1099-G is checked, see the
box 8 instructions
RTAA payments (box 5)
Schedule 1, line 21
Taxable grants (box 6)
Schedule 1, line 21*
Agriculture payments (box 7)
See the Instructions for Schedule F or Pub. 225*
Market gain (box 9)
See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
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Form
Item and Box in Which It Should Appear
1099-INT
Interest income (box 1)
Where To Report
See the instructions on Form 1099-INT
Early withdrawal penalty (box 2)
Schedule 1, line 30
Interest on U.S. savings bonds and
Treasury obligations (box 3)
See the instructions on Form 1099-INT and the instructions for Form 1040, line 2b
Foreign tax paid (box 6)
Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3,
line 48
Tax-exempt interest (box 8)
Form 1040, line 2a
Specified private activity bond interest (box 9)
Form 6251, line 2g
Market discount (box 10)
Form 1040, line 2b
Bond premium (box 11), bond premium on Treasury
obligations (box 12), and bond premium on tax-exempt
bond (box 13)
See the instructions on Form 1099-INT and Pub. 550
1099-K
Payment card and third party network
transactions
Schedule C, C-EZ, E, or F
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
See the Instructions for Schedule E*
Royalties (box 2)
See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*
Other income (box 3)
Schedule 1, line 21*
Nonemployee compensation (box 7)
Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form
1099-MISC
Excess golden parachute payments (box 13)
See the instructions for Schedule 4, line 62
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
See the instructions on Form 1099-MISC
Original issue discount (box 1)
Other periodic interest (box 2)
See the instructions on Form 1099-OID
1099-OID
1099-PATR
Early withdrawal penalty (box 3)
Schedule 1, line 30
Market discount (box 5)
Form 1040, line 2b
Acquisition premium (box 6)
See the instructions on Form 1099-OID and Pub. 550
Original issue discount on U.S. Treasury obligations (box 8)
See the instructions on Form 1099-OID
Bond premium (box 10)
See the instructions on Form 1099-OID and Pub. 550
Tax-exempt OID (box 11)
Form 1040, line 2a, but first see the instructions on Form 1099-OID
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
Credits and other deductions (boxes 7, 8, and 10)
See the instructions on Form 1099-PATR
Patron's AMT adjustment (box 9)
Form 6251, line 3
1099-Q
Qualified education program payments
See the instructions for Schedule 1, line 21
1099-QA
Distributions from ABLE accounts
See the instructions for Schedule 1, line 21, Form 5329, and Pub. 907
1099-R
Distributions from IRAs**
See the instructions for Form 1040, lines 4a and 4b
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 4a and 4b
Capital gain (box 3)
See the instructions on Form 1099-R
Disability income with code 3 in box 7
See the instructions for Form 1040, line 1
Gross proceeds from real estate transactions
(box 2)
Form 4797, Form 6252, Form 8824, or Form 8949
Buyer's part of real estate tax (box 6)
See the instructions for Schedule A, line 5b*
Distributions from health savings accounts (HSAs)
Form 8889, line 14a
Distributions from MSAs***
Form 8853
SSA-1099
Social security benefits
See the instructions for lines 5a and 5b
RRB-1099
Railroad retirement benefits
See the instructions for lines 5a and 5b
1099-S
1099-SA
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.
Need more information or forms? Visit IRS.gov.
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Also see the instructions for Schedule 1 through Schedule 6 that follow the
Line
! Form 1040 instructions.
Instructions for Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
Form 1040
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
CAUTION
through December 31, 2018, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040.
Write-in information. If you need to write a word, code and/or dollar amount on
Form 1040 to explain an item of income or deduction, but don't have enough space to
enter the word, code and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of Form 1040 indicating the
line number and the word, code and/or dollar amount you need to enter.
For example, if you received wages as a household employee and didn't receive a
W-2 because you were paid only $2,000, the instructions for line 1 state that you must
enter “HSH” and the amount of the wages next to line 7. You may instead put an asterisk next to line 7 and in the white space at the bottom of page 2 of Form 1040 enter
“*Line 7: HSH $2,000.”
Section references are to the Internal Revenue Code.
Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying widow(er).
For information about marital status, see
Pub. 501.
More than one filing status can
TIP apply to you. You can choose
the one that will give you the
lowest tax.
Single
You can check the “Single” box at the
top of Form 1040 if any of the following
was true on December 31, 2018.
• You were never married.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,
at the end of 2018, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2018, and didn't remarry before the
end of 2018. But if you have a child,
you may be able to use the qualifying
widow(er) filing status. See the instructions for Qualifying Widow(er), later.
Married Filing Jointly
You can check the “Married filing jointly” box at the top of Form 1040 if any of
the following apply.
• You were married at the end of
2018, even if you didn't live with your
spouse at the end of 2018.
• Your spouse died in 2018 and you
didn't remarry in 2018.
• You were married at the end of
2018, and your spouse died in 2019 before filing a 2018 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes as-
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sessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't reporting all of his or her income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2018, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 if you are
married and file a separate return. Enter
your spouse’s name in the entry space at
the far right of the filing status checkboxes (next to “Qualifying widow(er)”).
Be sure to enter your spouse’s SSN or
ITIN in the space for spouse’s SSN on
Form 1040. If your spouse doesn’t have
and isn’t required to have an SSN or
ITIN, enter “NRA.”
Need more information or forms? Visit IRS.gov.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you usually will pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction, the tuition
and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if
your spouse itemizes deductions.
You may be able to file as head
TIP of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2018. See Married persons
who live apart.
Head of Household
You can check the “Head of household”
box at the top of Form 1040 if you are
unmarried and provide a home for certain other persons. You are considered
unmarried for this purpose if any of the
following applies.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2018. But if, at the end of 2018,
your divorce wasn't final (an interlocutory decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2018 and you meet the other rules under Married persons who live apart.
• You are married to a nonresident
alien at any time during the year and you
don’t choose to treat him or her as a resident alien.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2018 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later,
b. Any person who is your dependent only because he or she lived with
you for all of 2018, or
c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because
you can be claimed as a dependent on
someone else's 2018 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn't claimed as your dependent, enter the child's name in the entry space at the far right of the filing status checkboxes (next to “Qualifying
Widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent, later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
TIP those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
Need more information or forms? Visit IRS.gov.
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care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2018, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year he or she
was alive. If the person is anyone else,
see Pub. 501.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2018, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2018. Temporary absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
• You file a separate return from
your spouse.
• You paid over half the cost of
keeping up your home for 2018.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2018 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim him or her under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent, later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Qualifying Widow(er)
You can check the “Qualifying widow(er)” box at the top of Form 1040 and
use joint return tax rates for 2018 if all
of the following apply.
1. Your spouse died in 2016 or 2017
and you didn't remarry before the end of
2018.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2018:
a. The child had gross income of
$4,150 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent, enter the child’s name in the
entry space at the far right of the filing
status checkboxes (next to “Qualifying
widow(er)”). If you don’t enter the
name, it will take us longer to process
your return.
3. This child lived in your home for
all of 2018. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year he or she
died, even if you didn't actually do so.
If your spouse died in 2018, you can't
file as qualifying widow(er). Instead, see
the instructions for Married Filing
Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are
TIP those you list by name and SSN
in the Dependents section on
Form 1040.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent, if applicable.
A child is considered to have lived
with you for all of 2018 if the child was
born or died in 2018 and your home was
the child's home for the entire time he or
she was alive.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.
Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name in the entry space on the far right
of the filing status checkboxes (next to
“Qualifying widow(er)”) instead of below your name.
If you filed a joint return for
TIP 2017 and you are filing a joint
return for 2018 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2017
return.
Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.
P.O. Box
Enter your box number only if your post
office doesn't deliver mail to your home.
Foreign Address
If you have a foreign address, see the
“Foreign Address” section in the Schedule 6 instructions.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
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Social Security
Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov, from your local SSA
office, or by calling the SSA at
1-800-772-1213. It usually takes about 2
weeks to get an SSN once the SSA has
all the evidence and information it
needs.
Check that both the name and SSN
on your Forms 1040, W-2, and 1099
agree with your social security card. If
they don’t, certain deductions and credits on your Form 1040 may be reduced
or disallowed and you may not receive
credit for your social security earnings.
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the
name or SSN on your social security
card is incorrect, call the SSA.
IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once in the last 3 years, or
if your ITIN has the middle digits 73,
74, 75, 76, 77, 81, or 82
(9NN-73-NNNN), it expired at the end
of 2018 and must be renewed if you
need to file a federal tax return in 2019.
You don't need to renew your ITIN if
you don't need to file a federal tax return. You can find more information at
IRS.gov/ITIN.
Need more information or forms? Visit IRS.gov.
ITINs with middle digits 70, 71,
The dependents you claim are
TIP 72, 78, 79, or 80 that expired in
TIP those you list by name and SSN
2016 or 2017 must also be renewed if you need to file a tax return in
2019 and haven’t already renewed the
ITIN.
in the Dependents section on
Form 1040.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.
Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.
Nonresident Alien Spouse
If your spouse is a nonresident alien, he
or she must have either an SSN or an
ITIN if:
• You file a joint return, or
• Your spouse is filing a separate return.
Full-year Health Care
Coverage or Exempt
For 2018, you must either:
• Have qualifying health care coverage or a coverage exemption for yourself, your spouse (if filing jointly), and
anyone you can or do claim as a dependent (you are treated as having coverage
for any month in which you have coverage for at least 1 day of the month) that
covered all of 2018 or a combination of
qualifying health care coverage and coverage exemption(s) for every month of
2018, or
• Make a shared responsibility payment with your return and report it on
Schedule 4, line 61. If you can claim any
part-year exemptions or exemptions for
specific members of your household, use
Form 8965. This will reduce the amount
of your shared responsibility payment.
Check the box if you had qualifying
health care coverage (called minimum
essential coverage) or a coverage exemption that covered all of 2018 or a
combination of qualifying health care
coverage and coverage exemption(s) for
yourself, your spouse (if filing jointly),
and anyone you can or do claim as a dependent.
You can check the box even if:
• A dependent child who was born
or adopted during the year wasn’t covered by your insurance or exempt during
the month of or months before birth or
adoption (but the child must have had
minimum essential coverage or a coverage exemption every month of 2018 following the birth or adoption), or
• A spouse or dependent who died
during the year wasn’t covered by your
insurance or exempt during the month of
death and months after death (but he or
she must have had minimum essential
coverage or a coverage exemption every
month of 2018 before death).
If you can check the box, you don't
have to file Form 8965 to claim any coverage exemptions, including the coverage exemption for household income below the filing threshold in Part II of
Form 8965.
If you can be claimed as a dependent
on someone else's return, you don't need
to check the box, claim a coverage exemption, or report a payment.
If you can’t check the box, you generally must report a shared responsibility
payment on Schedule 4, line 61, for each
month that you, your spouse (if filing
jointly), or someone else you can or do
claim as a dependent didn’t have qualifying health care coverage or a coverage
exemption.
See the instructions for Schedule 4,
line 61, for information about the individual shared responsibility payment.
Also see the Instructions for Form 8965.
Need more information or forms? Visit IRS.gov.
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Your Standard
Deduction and
Spouse’s Standard
Deduction
Single and Married Filing
Jointly
If you were born before January 2, 1954,
blind at the end of 2018, or can be
claimed as a dependent on someone
else’s return, check the appropriate
box(es) on the line labeled “Your standard deduction” under your name. If you
were married and filing a joint return
and your spouse was born before January 2, 1954, or was blind at the end of
2018, check the appropriate box(es) on
the line labeled “Your spouse standard
deduction” under your spouse’s name.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien” box
on the line labeled “Spouse standard deduction.” If you were a dual-status alien
and you file a joint return with your
spouse who was a U.S. citizen or resident alien at the end of 2018 and you
and your spouse agree to be taxed on
your combined worldwide income, don’t
check the box.
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2018. If your
spouse was born before January 2, 1954,
but died in 2018 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1954.”
A person is considered to reach age
65 on the day before his or her 65th
birthday.
Example. Your spouse was born on
February 14, 1953, and died on February
13, 2018. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse on the line labeled “Spouse standard deduction.”
However, if your spouse died on February 12, 2018, your spouse isn't considered age 65. Don’t check the box.
Death of taxpayer in 2018. If you are
preparing a return for someone who died
in 2018, see Pub. 501 before completing
the standard deduction information.
Blindness
If you weren’t totally blind as of December 31, 2018, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
Married Filing Separately
If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the
“Spouse itemizes on a separate return or
you were a dual-status alien” box on the
line labeled “Spouse standard deduction.”
If your filing status is married filing
separately and your spouse was born before January 2, 1954, or was blind at the
end of 2018, you can check the appropriate box(es) on the line labeled
"Spouse standard deduction" if your
spouse had no income, isn't filing a return, and can't be claimed as a dependent
on another person's return.
-19-
Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse also can have $3 go
to the fund. If you check a box, your tax
or refund won't change.
Need more information or forms? Visit IRS.gov.
Who Qualifies as Your
Dependent
Step 1
Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
A qualifying child is a child who is your...
Follow the steps below to find out if a person qualifies as your
dependent, and to find out if your dependent qualifies you to
take the child tax credit or the credit for other dependents. If
you have more than four dependents, check the box on the right
side of page 1 of Form 1040 (just above the Dependents section) and include a statement showing the information required
in columns (1) through (4).
TIP
Do You Have a Qualifying
Child?
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)
AND
was ...
The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040.
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or
Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2018 return (including extensions). If an ITIN is applied
for on or before the due date of a 2018 return (including extensions) and the IRS issues an ITIN as result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.
Under age 24 at the end of 2018, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
AND
Who didn't provide over half of his or her own support for 2018 (see Pub. 501)
AND
Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)
AND
Who lived with you for more than half of 2018. If the child didn't live with you
for the required time, see Exception to time lived with you, later.
!
If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2018, see
Qualifying child of more than one person, later.
CAUTION
1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.
Step 2
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
Need more information or forms? Visit IRS.gov.
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the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲
2. Was the child married?
Yes. See Married
person, later.
You can't claim this child
as a dependent.
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040
Dependents section for
and any applicable
this child. Then, go to
schedules.
Step 3.
4. Did this child have an SSN valid for employment issued
before the due date of your 2018 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
No. STOP
child tax credit for this
You can claim the credit
person. Check the
for other dependents for
“child tax credit” box in
this child. Check the
column (4) of the
“credit for other
Dependents section for
dependents” box in
this person.
column (4) of the
Dependents section for
this person.
Step 4
Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Step 3
Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)
or
1. Did the child have an SSN, ITIN, or ATIN issued on or
before the due date of your return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the child on or before the due date of your return (including
extensions).)
Yes. Continue
No. STOP
䊲
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP
䊲
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.
AND
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2018. For this
purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
You can’t claim the child
tax credit or the credit for
other dependents for this
child.
3. Was the child under age 17 at the end of 2018?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “credit for
other dependents” box in
column (4) of the
Dependents section for
this person.
-21-
AND
Who had gross income of less than $4,150 in 2018. If the person was permanently
and totally disabled, see Exception to gross income test, later.
AND
For whom you provided over half of his or her support in 2018. But see Children
of divorced or separated parents, Multiple support agreements, and Kidnapped
child, later.
Need more information or forms? Visit IRS.gov.
1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
Definitions and Special Rules
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP
Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
and you don’t know his or her SSN, you must get an ATIN for
the dependent from the IRS. See Form W-7A for details. If the
dependent isn't a U.S. citizen or resident alien, apply for an
ITIN instead, using Form W-7.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
䊲
䊲
You can't claim this
person as a dependent.
3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else's 2018 tax return? See Steps 1,
2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040
Dependents section.
and any applicable
Then go to Step 5.
schedules.
Step 5
Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?
1. Did your qualifying relative have an SSN, ITIN, or adoption
taxpayer identification number (ATIN) issued on or before
the due date of your 2018 return (including extensions)?
(Answer “Yes” if you are applying for an ITIN or ATIN for
the qualifying relative on or before the return due date
(including extensions).)
Yes. Continue
No. STOP
䊲
You can’t claim the
credit for other
dependents for this
qualifying relative.
2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test,
later.)
Yes. You can claim
No. STOP
the credit for other
You can’t claim the
dependents for this
credit for other
dependent. Check the
dependents for this
“credit for other
qualifying relative.
dependents” box in
column (4) of the
Dependents section for
this person.
Need more information or forms? Visit IRS.gov.
Children of divorced or separated parents. A child will be
treated as the qualifying child or qualifying relative of his or her
noncustodial parent (defined later) if all of the following conditions apply.
1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times
during the last 6 months of 2018 (whether or not they are or
were married).
2. The child received over half of his or her support for
2018 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for
more than half of 2018.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially
similar statement that he or she won't claim the child as a dependent for 2018, and the noncustodial parent includes a copy
of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.
See Post-1984 and pre-2009 decree or agreement and
Post-2008 decree or agreement.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides that
the noncustodial parent can claim the child as a dependent, and
the noncustodial parent provides at least $600 for support of the
child during 2018.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and
credit for other dependents (lines 12a and 17b). However, this
doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the
earned income credit and these other benefits. See Pub. 501 for
details.
Custodial and noncustodial parents. The custodial parent is
the parent with whom the child lived for the greater number of
nights in 2018. The noncustodial parent is the other parent. If
the child was with each parent for an equal number of nights,
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the custodial parent is the parent with the higher adjusted gross
income. See Pub. 501 for an exception for a parent who works
at night, rules for a child who is emancipated under state law,
and other details.
Post-1984 and pre-2009 decree or agreement. The decree
or agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent's signature and date
of agreement.
!
You must include the required information even if you
filed it with your return in an earlier year.
CAUTION
Post-2008 decree or agreement. If the divorce decree or
separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form
8332 or a substantially similar statement the only purpose of
which is to release the custodial parent's claim to certain tax
benefits for a child, and the noncustodial parent must include a
copy with his or her return. The form or statement must release
the custodial parent's claim to the child without any conditions.
For example, the release must not depend on the noncustodial
parent paying support.
Release of certain tax benefits revoked. A custodial parent
who has revoked his or her previous release of a claim to certain
tax benefits for a child must include a copy of the revocation
with his or her return. For details, see Form 8332.
Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a
U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you
or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
Kidnapped child, later.
If the person meets all other requirements to be your qualifying child but was born or died in 2018, the person is considered
to have lived with you for more than half of 2018 if your home
was this person's home for more than half the time he or she
was alive in 2018.
Any other person is considered to have lived with you for all
of 2018 if the person was born or died in 2018 and your home
was this person's home for the entire time he or she was alive in
2018.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a
family member, you may be able to take the child into account
in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for
other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person. If the person is married and files a joint return, you can't claim that person as your dependent. However, if
the person is married but doesn't file a joint return or files a
joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case,
go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements. If no one person contributed
over half of the support of your relative (or a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative's
support, special rules may apply that would treat you as having
provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently
and totally disabled if, at any time in 2018, the person can't engage in any substantial gainful activity because of a physical or
mental condition and a doctor has determined that this condition
has lasted or can be expected to last continuously for at least a
year or can be expected to lead to death.
Public assistance payments. If you received payments under
the Temporary Assistance for Needy Families (TANF) program
or other public assistance program and you used the money to
support another person, see Pub. 501.
Qualifying child of more than one person. Even if a child
meets the conditions to be the qualifying child of more than one
person, only one person can claim the child as a qualifying child
for all of the following tax benefits, unless the special rule for
Children of divorced or separated parents, described earlier,
applies.
1. Child tax credit and credit for other dependents (line 12a)
and additional child tax credit (line 17b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 49).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 17a).
-23-
Need more information or forms? Visit IRS.gov.
No other person can take any of the five tax benefits just listed
based on the qualifying child. If you and any other person can
claim the child as a qualifying child, the following rules apply.
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the
child as a qualifying child, the child is treated as the qualifying
child of the parents.
• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2018. If the child lived
with each parent for the same amount of time, the IRS will treat
the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2018.
• If no parent can claim the child as a qualifying child, the
child is treated as the qualifying child of the person who had the
highest AGI for 2018.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2018, but
only if that person's AGI is higher than the highest AGI of any
parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't
meet the conditions to be a qualifying child of any other person,
including her other parent. Under the rules just described, you
can claim your daughter as a qualifying child for all of the five
tax benefits just listed for which you otherwise qualify. Your
mother can't claim any of those five tax benefits based on your
daughter. However, if your mother's AGI is higher than yours
and you do not claim your daughter as a qualifying child, your
daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to
Step 2. Otherwise, stop; you can't claim any benefits based on
this child.
Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered
agree with the dependent's social security card. Otherwise, at
the time we process your return, we may reduce or disallow any
Need more information or forms? Visit IRS.gov.
tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card
isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security
Number (SSN), earlier. If your dependent won't have a number
by the date your return is due, see What if You Can't File on
Time? earlier.
For the child tax credit, your child must have the required
SSN. The required SSN is one that is valid for employment and
that is issued by the Social Security Administration before the
due date of your 2018 return (including extensions). If your
child was a U.S. citizen when the child received the SSN, the
SSN is valid for employment. If “Not Valid for Employment” is
printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S.
citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work
Only With DHS Authorization” is printed on your child’s social
security card, your child has the required SSN only as long as
the DHS authorization is valid.
If your dependent child was born and died in 2018 and you
do not have an SSN for the child, enter “Died” in column (2) of
the Dependents section and include a copy of the child's birth
certificate, death certificate, or hospital records. The document
must show the child was born alive.
If you, or your spouse if filing jointly, didn't have an SSN (or
ITIN) issued on or before the due date of your 2018 return (including extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2018 return.
If you apply for an ITIN on or before the due date of your
2018 return (including extensions) and the IRS issues you an
ITIN as a result of the application, the IRS will consider your
ITIN as issued on or before the due date of your return.
Student. A student is a child who during any part of 5 calendar
months of 2018 was enrolled as a full-time student at a school,
or took a full-time, on-farm training course given by a school or
a state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It doesn't include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
-24-
Sign Your Return
Form 1040 isn't considered a valid return unless you sign it. If you are filing a
joint return, your spouse also must sign.
If your spouse can't sign the return, see
Pub. 501. Be sure to date your return
and enter your occupation(s). If you
have someone prepare your return, you
are still responsible for the correctness
of the return. If your return is signed by
a representative for you, you must have
a power of attorney attached that specifically authorizes the representative to
sign your return. To do this, you can use
Form 2848. If you are filing a joint return as a surviving spouse, see Death of
a Taxpayer, later.
Court-Appointed
Conservator, Guardian, or
Other Fiduciary
If you are a court-appointed conservator,
guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your
name for the individual and file Form
56.
Child's Return
If your child can't sign his or her return,
either parent can sign the child's name in
the space provided. Then, enter “By
(your signature), parent for minor
child.”
Electronic Return
Signatures
To file your return electronically, you
must sign the return electronically using
a personal identification number (PIN).
If you are filing online using software,
you must use a Self-Select PIN. If you
are filing electronically using a tax practitioner, you can use a Self-Select PIN or
a Practitioner PIN.
Self-Select PIN. The Self-Select PIN
method allows you to create your own
PIN. If you are married filing jointly,
you and your spouse will each need to
create a PIN and enter these PINs as
your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you
use a PIN, there is nothing to sign and
nothing to mail—not even your Forms
W-2.
To verify your identity, you will be
prompted to enter your date of birth and
your adjusted gross income (AGI) from
your originally filed 2017 federal income tax return, if applicable. Don’t use
your AGI from an amended return
(Form 1040X) or a math error correction
made by the IRS. AGI is the amount
shown on your 2017 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ,
line 4. If you don’t have your 2017 income tax return, call the IRS at
1-800-908-9946 to get a free transcript
of your return or visit IRS.gov/
Transcript. (If you filed electronically
last year, you may use your prior year
PIN to verify your identity instead of
your prior year AGI. The prior year PIN
is the five-digit PIN you used to electronically sign your 2017 return.)
You can't use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2018.
!
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
PIN. The practitioner can provide you
with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that can't be
electronically filed. See Form 8453.
Identity Protection
PIN
For 2018, if you received an Identity
Protection Personal Identification Number (IP PIN) from the IRS, enter it in the
IP PIN spaces provided next to the space
for your occupation. You must correctly
enter all six numbers of your IP PIN. If
you didn't receive an IP PIN, leave these
spaces blank.
PIN
but
misplaced
1-800-908-4490.
it,
call
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare
your return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer must give you a copy of the return
for your records. Someone who prepares
your return but doesn't charge you
shouldn’t sign your return.
If your paid preparer is self-employed, then he or she should check the
“self-employed” checkbox.
If you want to allow your paid preparer to be able to discuss your return
with the IRS, check the “3rd Party Designee” checkbox.
If you check the “3rd Party Designee” box, you, and your spouse if filing
a joint return, are authorizing the IRS to
call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:
• Give the IRS any information that
is missing from your return,
• Call the IRS for information about
the processing of your return or the status of your refund or payment(s),
• Receive copies of notices or transcripts related to your return, upon request, and
• Respond to certain IRS notices
about math errors, offsets, and return
preparation.
This authorization will automatically
end no later than the due date (not
counting extensions) for filing your
2019 tax return. This is April 15, 2020,
for most people.
New IP PINs are issued every
year. Enter the latest IP PIN
CAUTION you received. IP PINs for 2018
tax returns generally were sent in December 2018.
If you want someone other than
your paid preparer to be your
CAUTION third party designee, do not
check the box here. Instead, see Third
Party Designee in the Schedule 6 instructions.
If you are filing a joint return and
both taxpayers receive an IP PIN, enter
both IP PINs in the spaces provided.
Income
If you need more information, go to
IRS.gov/CP01A. If you received an IP
Generally, you must report all income
except income that is exempt from tax
!
-25-
!
Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 1
by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines
1 through 5 and Schedule 1, lines 10
through 21. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
unless exempt by law or a tax treaty.
You also must report earned income,
such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be
able to exclude part or all of your foreign earned income. For details, see
Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were
a beneficiary of a foreign retirement
plan, you may have to report the undistributed income earned in your plan.
However, if you were the beneficiary of
a Canadian registered retirement plan,
see Rev. Proc. 2014-55, 2014-44 I.R.B.
IRS.gov/irb/
753,
available
at
2014-44_IRB#RP2014-55, to find out if
you can elect to defer tax on the undistributed income.
Report distributions from foreign
pension plans on lines 4a and 4b.
Foreign accounts and trusts. You
must complete Part III of Schedule B if
you:
• Had a foreign account, or
• Received a distribution from, or
were a grantor of, or a transferor to, a
foreign trust.
Foreign financial assets. If you had
foreign financial assets in 2018, you
may have to file Form 8938. See Form
8938 and its instructions.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's
income tax return includes:
• Earnings from services you performed after the beginning of the case
(both wages and self-employment income), and
• Income from property described in
section 541 of title 11 of the U.S. Code
that you either owned when the case began or that you acquired after the case
began and before the case was closed,
dismissed, or converted to a case under a
different chapter.
Because this income is taxable to the
estate, don’t include this income on your
own individual income tax return. The
only exception is for purposes of figuring your self-employment tax. For that
purpose, you must take into account all
your self-employment income for the
year from services performed both before and after the beginning of the case.
Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary,
or other compensation and withheld income tax reported to you on Form W-2.
A similar allocation is required for income and withheld income tax reported
to you on Forms 1099. You also must
include a statement that indicates you
filed a chapter 11 case and that explains
how income and withheld income tax reported to you on Forms W-2 and 1099
are allocated between you and the estate.
For more details, including acceptable
allocation methods, see Notice 2006-83,
2006-40 I.R.B. 596, available at
IRS.gov/irb/
2006-40_IRB#NOT-2006-83.
Community Property States
Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington,
and Wisconsin. If you and your spouse
lived in a community property state, you
usually must follow state law to determine what is community income and
what is separate income. For details, see
Form 8958 and Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic partner in Nevada, Washington,
or California generally must report half
the combined community income of the
individual and his or her domestic partner. See Form 8958 and Pub. 555.
Rounding Off to Whole
Dollars
You can round off cents to whole dollars
on your return and schedules. If you do
round to whole dollars, you must round
all amounts. To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For ex-
Need more information or forms? Visit IRS.gov.
-26-
ample, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more
amounts to figure the amount to enter on
a line, include cents when adding the
amounts and round off only the total.
Line 1
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of their Form(s) W-2.
But the following types of income also
must be included in the total on line 1.
• All wages received as a household
employee. An employer isn’t required to
provide a Form W-2 to you if he or she
paid you wages of less then $2,100 in
2018. If you received wages as a household employee and you didn’t receive a
Form W-2 because an employer paid
you less than $2,100 in 2018, enter
“HSH” and the amount not reported to
you on a Form W-2 in the space to the
left of line 1. For information on employment taxes for household employees, see Tax Topic 756.
• Any Medicaid waiver payments
you received that you choose to include
in earned income for purposes of claiming a credit or other tax benefit, even if
you didn't receive a Form W-2 reporting
these payments. See the instructions for
Schedule 1, line 21.
• Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531
for more details. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1.
You may owe social security
and Medicare or railroad reCAUTION tirement (RRTA) tax on unreported tips. See the instructions for
Schedule 4, line 58.
!
• Dependent care benefits, which
should be shown in box 10 of your
2018 Form 1040—Lines 1 Through 3a
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
• Employer-provided adoption benefits, which should be shown in box 12 of
your Form(s) W-2 with code T. But see
the Instructions for Form 8839 to find
out if you can exclude part or all of the
benefits. You also may be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2018.
• Scholarship and fellowship grants
not reported on Form W-2. Also, enter
“SCH” and the amount on the dotted
line next to line 1. However, if you were
a degree candidate, include on line 1 only the amounts you used for expenses
other than tuition and course-related expenses. For example, amounts used for
room, board, and travel must be reported
on line 1.
• Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be
checked. If the total amount you (or
your spouse if filing jointly) deferred for
2018 under all plans was more than
$18,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $12,500
if you have only SIMPLE plans, or (b)
$21,500 for section 403(b) plans if you
qualify for the 15-year rule in Pub. 571.
Although designated Roth contributions
are subject to this limit, don’t include
the excess attributable to such contributions on line 1. They already are included as income in box 1 of your Form
W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end
of 2018, your employer may have allowed an additional deferral (catch-up
contributions) of up to $6,000 ($3,000
for section 401(k)(11) and SIMPLE
plans). This additional deferral amount
isn't subject to the overall limit on elective deferrals.
You can't deduct the amount
deferred. It isn't included as inCAUTION come in box 1 of your Form
W-2.
!
• Disability pensions shown on
Form 1099-R if you haven’t reached the
minimum retirement age set by your employer. But see Insurance Premiums for
Retired Public Safety Officers in the instructions for lines 4a and 4b. Disability
pensions received after you reach minimum retirement age and other payments
shown on Form 1099-R (other than payments from an IRA*) are reported on
lines 4a and 4b. Payments from an IRA
are also reported on lines 4a and 4b.
• Corrective distributions from a retirement plan shown on Form 1099-R of
excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on
line 1. Instead, report distributions from
an IRA on lines 4a and 4b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the “Statutory employee”
box in box 13 of your Form W-2 should
be checked. Statutory employees include
full-time life insurance salespeople and
certain agent or commission drivers,
traveling salespeople, and homeworkers.
If you have related business expenses to
deduct, report the amount shown in
box 1 of your Form W-2 on Schedule C
or C-EZ along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2019. If you don’t receive it
by early February, use Tax Topic 154 to
find out what to do. Even if you don’t
get a Form W-2, you still must report
your earnings on line 1. If you lose your
Form W-2 or it is incorrect, ask your
employer for a new one.
Line 2a
Tax-Exempt Interest
If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
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bond, in box 2 of Form 1099-OID and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID. Enter the
total on line 2a. However, if you acquired a tax-exempt bond at a premium,
only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received
during the year over the amortized bond
premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net
amount of tax-exempt OID on line 2a
(that is, the excess of tax-exempt OID
for the year over the amortized acquisition premium for the year). See Pub. 550
for more information about OID, bond
premium, and acquisition premium.
Also include on line 2a any exempt-interest dividends from a mutual
fund or other regulated investment company. This amount should be shown in
box 10 of Form 1099-DIV.
Don’t include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.
Line 2b
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter
your total taxable interest income on
line 2b. But you must fill in and attach
Schedule B if the total is over $1,500 or
any of the other conditions listed at the
beginning of the Schedule B instructions
apply to you.
For more details about reporting taxable interest, including market discount
on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.
Interest credited in 2018 on deposits
that you couldn't withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2018 income. For details, see Pub. 550.
If you get a 2018 Form
TIP 1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2018, see Pub. 550.
Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 3a through 4b
Line 3a
Qualified Dividends
Enter your total qualified dividends on
line 3a. Qualified dividends also are included in the ordinary dividend total required to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Generally, these dividends are shown in
box 1b of Form(s) 1099-DIV. See Pub.
550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends in box 1b
of Form 1099-DIV but aren't qualified
dividends. These include:
• Dividends you received as a nominee. See the Schedule B instructions.
• Dividends you received on any
share of stock that you held for less than
61 days during the 121-day period that
began 60 days before the ex-dividend
date. The ex-dividend date is the first
date following the declaration of a dividend on which the purchaser of a stock
isn't entitled to receive the next dividend
payment. When counting the number of
days you held the stock, include the day
you disposed of the stock but not the day
you acquired it. See the examples that
follow. Also, when counting the number
of days you held the stock, you can't
count certain days during which your
risk of loss was diminished. See Pub.
550 for more details.
• Dividends attributable to periods
totaling more than 366 days that you received on any share of preferred stock
held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the
stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule
just described.
• Dividends on any share of stock to
the extent that you are under an obligation (including a short sale) to make related payments with respect to positions
in substantially similar or related property.
• Payments in lieu of dividends, but
only if you know or have reason to
know that the payments aren't qualified
dividends.
• Dividends from a corporation
which first became a surrogate foreign
corporation after December 22, 2017,
other than a foreign corporation which is
treated as a domestic corporation under
section 7874(b).
Example 1. You bought 5,000 shares
of XYZ Corp. common stock on July 8,
2018. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2018. Your Form
1099-DIV from XYZ Corp. shows $500
in box 1a (ordinary dividends) and in
box 1b (qualified dividends). However,
you sold the 5,000 shares on August 11,
2018. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2018, through August 11, 2018). The 121-day period began on May 17, 2018 (60 days before
the ex-dividend date), and ended on
September 14, 2018. You have no qualified dividends from XYZ Corp. because
you held the XYZ stock for less than 61
days.
Example 2. The facts are the same as
in Example 1 except that you bought the
stock on July 15, 2018 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2018. You held
the stock for 63 days (from July 16,
2018, through September 16, 2018). The
$500 of qualified dividends shown in
box 1b of Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period
(from July 16, 2018, through September
14, 2018).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2018. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2018. The ABC Mutual Fund advises
you that the part of the dividend eligible
to be treated as qualified dividends
equals 2 cents a share. Your Form
1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000
and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2018. You have no qualified
dividends from ABC Mutual Fund be-
Need more information or forms? Visit IRS.gov.
-28-
cause you held the ABC Mutual Fund
stock for less than 61 days.
Use the Qualified Dividends
TIP and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies, to figure
your tax. See the instructions for
line 11a for details.
Line 3b
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you
received, as a nominee, ordinary dividends that actually belong to someone
else.
Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions.
After you get back all of your cost (or
other basis), you must report these distributions as capital gains on Form 8949.
For details, see Pub. 550.
Dividends on insurance poli-
TIP cies are a partial return of the
premiums you paid. Don’t report them as dividends. Include them in
income on Schedule 1, line 21, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRAs, Pensions, and
Annuities
If you have IRA distributions
TIP and/or pension and annuity
payments, unlike in prior years
when you entered these amounts on different lines, this year they will be combined and reported on the same line.
2018 Form 1040—Lines 3a Through 4b
IRA Distributions
Special rules may apply if you
TIP received a distribution from
your IRA and your main home
was in one of the federally declared disaster areas eligible for these special
rules at any time during the incident period. Special rules may also apply if you
received a distribution to buy or construct a main home in one of the federally declared disaster areas eligible for
these special rules, but that home wasn't
bought or constructed because of the
disaster. See Pub. 590-B for details.
You should receive a Form 1099-R
showing the total amount of any distribution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA
(including a myRA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next,
leave line 4a blank and enter the total
distribution (from Form 1099-R, box 1)
on line 4b.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).
Also, enter “Rollover” next to
line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total
distribution wasn't rolled over, enter the
part not rolled over on line 4b unless Exception 2 applies to the part not rolled
over. Generally, a rollover must be made
within 60 days after the day you received the distribution. For more details
on rollovers, see Pub. 590-A and Pub.
590-B.
If you rolled over the distribution into
a qualified plan or you made the rollover
in 2019, include a statement explaining
what you did.
Exception 2. If any of the following apply, enter the total distribution on line 4a
and see Form 8606 and its instructions
to figure the amount to enter on line 4b.
1. You received a distribution from
an IRA (other than a Roth IRA) and you
made nondeductible contributions to any
of your traditional or SEP IRAs for 2018
or an earlier year. If you made nondeductible contributions to these IRAs for
2018, also see Pub. 590-A and Pub.
590-B.
2. You received a distribution from
a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you
don’t have to see Form 8606 or its instructions.
a. Distribution code T is shown in
box 7 of Form 1099-R and you made a
contribution (including a conversion) to
a Roth IRA for 2013 or an earlier year.
b. Distribution code Q is shown in
box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth
IRA in 2018.
4. You had a 2017 or 2018 IRA contribution returned to you, with the related earnings or less any loss, by the due
date (including extensions) of your tax
return for that year.
5. You made excess contributions to
your IRA for an earlier year and had
them returned to you in 2018.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to another type of IRA, or vice
versa.
Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution
on line 4a. If the total amount distributed
is a QCD, enter -0- on line 4b. If only
part of the distribution is a QCD, enter
the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b.
A QCD is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to an
organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least
age 701/2 when the distribution was
made.
Generally, your total QCDs for the
year can't be more than $100,000. (On a
joint return, your spouse also can have a
QCD of up to $100,000.) The amount of
the QCD is limited to the amount that
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would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first
considered to be paid out of otherwise
taxable income. See Pub. 590-A for details.
You can't claim a charitable
contribution deduction for any
CAUTION QCD not included in your income.
!
Exception 4. If all or part of the distribution is a health savings account (HSA)
funding distribution (HFD), enter the total distribution on line 4a. If the total
amount distributed is an HFD and you
elect to exclude it from income, enter -0on line 4b. If only part of the distribution is an HFD and you elect to exclude
that part from income, enter the part that
isn't an HFD on line 4b unless Exception
2 applies to that part. Enter “HFD” next
to line 4b.
An HFD is a distribution made directly by the trustee of your IRA (other
than an ongoing SEP or SIMPLE IRA)
to your HSA. If eligible, you generally
can elect to exclude an HFD from your
income once in your lifetime. You can't
exclude more than the limit on HSA
contributions or more than the amount
that would otherwise be included in your
income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces
the amount you can contribute
CAUTION to your HSA for the year. If you
fail to maintain eligibility for an HSA
for the 12 months following the month of
the HFD, you may have to report the
HFD as income and pay an additional
tax. See Form 8889, Part III.
!
More than one exception applies. If
more than one exception applies, include
a statement showing the amount of each
exception, instead of making an entry
next to line 4b. For example: “Line 4b –
$1,000 Rollover and $500 HFD.” But
you do not need to attach a statement if
only Exception 2 and one other exception apply.
More than one distribution. If you (or
your spouse if filing jointly) received
more than one distribution, figure the
taxable amount of each distribution and
Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 4a and 4b
enter the total of the taxable amounts on
line 4b. Enter the total amount of those
distributions on line 4a.
You may have to pay an additional tax if (a) you received an
CAUTION early distribution from your
IRA and the total wasn't rolled over, or
(b) you were born before July 1, 1947,
and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Schedule 4, line 59, for
details.
!
More information. For more information about IRAs, see Pub. 590-A and
Pub. 590-B.
Pensions and Annuities
Special rules may apply if you
TIP received a distribution from a
profit-sharing plan or retirement plan and your main home was in
one of the federally declared disaster
areas eligible for these special rules at
any time during the incident period.
Special rules may also apply if you received a distribution on certain dates to
buy or construct a main home in one of
the federally declared disaster areas eligible for these special rules, but that
home wasn't bought or constructed because of the disaster. See Pub. 575 for
details.
You should receive a Form 1099-R
showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in
box 1 of Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Rollovers and lump-sum
distributions are explained later. Don’t
include the following payments on lines
4a and 4b. Instead, report them on
line 1.
• Disability pensions received before
you reach the minimum retirement age
set by your employer.
• Corrective distributions (including
any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.
Attach
Form(s)
1099-R
to
TIP Form 1040 if any federal income tax was withheld.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2018. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 4b; don’t make
an entry on line 4a.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.
Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments (from Form 1099-R, box 1) on
line 4a. If your Form 1099-R doesn't
show the taxable amount, you must use
the General Rule explained in Pub. 939
to figure the taxable part to enter on
line 4b. But if your annuity starting date
(defined later) was after July 1, 1986,
see Simplified Method, later, to find out
if you must use that method to figure the
taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For
details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 4b. But you may be able to report a
lower taxable amount by using the General Rule or the Simplified Method or if
the exclusion for retired public safety officers, discussed next, applies.
Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect
to exclude from income distributions
Need more information or forms? Visit IRS.gov.
-30-
made from your eligible retirement plan
that are used to pay the premiums for
coverage by an accident or health plan
or a long-term care insurance contract.
You can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage for you, your
spouse, or dependents. The distribution
must be from a plan maintained by the
employer from which you retired as a
public safety officer. Also, the distribution must be made directly from the plan
to the provider of the accident or health
plan or long-term care insurance contract. You can exclude from income the
smaller of the amount of the premiums
or $3,000. You can make this election
only for amounts that would otherwise
be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or
a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension or annuity by the amount excluded.
The amount shown in box 2a of Form
1099-R doesn't reflect the exclusion. Report your total distributions on line 4a
and the taxable amount on line 4b. Enter
“PSO” next to line 4b.
If you are retired on disability and reporting your disability pension on line 1,
include only the taxable amount on that
line and enter “PSO” and the amount excluded on the dotted line next to line 1.
Simplified Method
You must use the Simplified Method if
either of the following applies.
1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and both of the
following apply.
a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was
fewer than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method
2018 Form 1040—Lines 4a and 4b
Keep for Your Records
Simplified Method Worksheet—Lines 4a and 4b
Before you begin:
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
More than one pension or annuity. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter
the total of the taxable parts on Form 1040, line 4b. Enter the total pension or annuity payments received in 2018 on Form 1040, line 4a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
line 4a
. .
1.
. . . . . .
8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040, line 4b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 4b . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . .
10. Was your annuity starting date before 1987?
Yes.
STOP
No.
Add lines 6 and 8. This is the amount you have recovered tax free through 2018. You will need this
number if you need to fill out this worksheet next year . . . . . . . . . . . . . . .
. . 10.
11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable . . . . . .
. . 11.
Do not complete the rest of this worksheet.
Table 1 for Line 3 Above
IF the age at annuity starting
date was . . .
55 or under
56–60
61–65
66–70
71 or older
AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older
THEN enter on line 3 . . .
410
360
310
260
210
-31-
Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 4b Through 8
Worksheet in these instructions to figure
the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 (or Pub. 721 for
U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you
CAUTION chose the alternative annuity
option, see Pub. 721 to figure the taxable part of your annuity. Do not use the
Simplified Method Worksheet in these
instructions.
!
Annuity Starting Date
Your annuity starting date is the later of
the first day of the first period for which
you received a payment or the date the
plan's obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on
the annuity starting date. If you are the
survivor of a retiree, use the retiree's age
on his or her annuity starting date. But if
your annuity starting date was after 1997
and the payments are for your life and
that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub.
575 or Pub. 721 to figure each beneficiary's taxable amount.
Cost
Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be
shown in box 9b of Form 1099-R.
Rollovers
Generally, a rollover is a tax-free distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving
the distribution. However, a rollover to a
Roth IRA or a designated Roth account
is generally not a tax-free distribution.
Use lines 4a and 4b to report a rollover,
including a direct rollover, from one
qualified employer's plan to another or
to an IRA or SEP.
Enter on line 4a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually
shown in box 5) that were taxable to you
when made. From that result, subtract
the amount of the rollover. Enter the remaining amount on line 4b. If the remaining amount is zero and you have no
other distribution to report on line 4b,
enter -0- on line 4b. Also, enter "Rollover" next to line 4b.
See Pub. 575 for more details on rollovers, including special rules that apply
to rollovers from designated Roth accounts, partial rollovers of property, and
distributions under qualified domestic
relations orders.
Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the "Total distribution" box in box 2b checked.
You may owe an additional tax if you
received an early distribution from a
qualified retirement plan and the total
amount wasn't rolled over. For details,
see the instructions for Schedule 4,
line 59.
Enter the total distribution on line 4a
and the taxable part on line 4b. For details, see Pub. 575.
If you or the plan participant
TIP was born before January 2,
1936, you could pay less tax on
the distribution. See Form 4972.
Lines 5a and 5b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2018. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.
Use the Social Security Benefits
Worksheet in these instructions to see if
any of your benefits are taxable.
Exception. Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
• You made contributions to a traditional IRA for 2018 and you or your
spouse were covered by a retirement
plan at work or through self-employ-
Need more information or forms? Visit IRS.gov.
-32-
ment. Instead, use the worksheets in
Pub. 590-A to see if any of your social
security benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2018
and your total repayments (box 4) were
more than your total benefits for 2018
(box 3). None of your benefits are taxable for 2018. Also, if your total repayments in 2018 exceed your total benefits
received in 2018 by more than $3,000,
you may be able to take an itemized deduction or a credit for part of the excess
repayments if they were for benefits you
included in income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude employer-provided adoption benefits or income
from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.
Benefits for earlier year re-
TIP ceived in 2018? If any of your
benefits are taxable for 2018
and they include a lump-sum benefit
payment that was for an earlier year,
you may be able to reduce the taxable
amount. See Lump-Sum Election in
Pub. 915 for details.
Social security information. Social security beneficiaries can now get a variety of information from the SSA website
with a my Social Security account, including getting a replacement Form
SSA-1099 if needed. For more information and to set up an account, go to
SSA.gov/myaccount.
Form RRB-1099. If you need a replacement Form RRB-1099, call the
Railroad
Retirement
Board
at
1-877-772-5772 or go to www.rrb.gov.
See the instructions for Sched-
TIP ule 1, lines 21 through 36, for
information on additional items
of income and adjustments to income.
2018 Form 1040—Lines 5a and 5b
Social Security Benefits Worksheet—Lines 5a and 5b
Before you begin:
1.
2.
3.
4.
5.
6.
7.
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the
instructions for Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter “D” to
the right of the word “benefits” on line 5a. If you don’t, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 5a . . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040, lines 1, 2b, 3b, 4b, and Schedule 1, line 22 . . . . . . . . . . .
Enter the amount, if any, from Form 1040, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as “DPAD” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 5b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2018,
enter $25,000
...............
Married
filing
separately
and
you
lived
with
your
spouse
at
any
time
•
in 2018, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
enter the result on line 16. Then, go to line 17
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040,
STOP
line 5b. If you are married filing separately and you lived apart from your
spouse for all of 2018, be sure you entered “D” to the right of the word
“benefits” on line 5a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
4.
5.
6.
7.
8.
9.
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all
of 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP
If any of your benefits are taxable for 2018 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
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Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 5a and 5b
Total Income and
Adjusted Gross
Income
Line 6
Total Income
Report any additional income on Schedule 1, lines 1 through 21. Enter the
amount from Schedule 1, line 22, in the
appropriate entry space. Add the amount
from Schedule 1, line 22, to the total of
any amounts from lines 1, 2b, 3b, 4b,
and 5b, and enter that amount on this
line.
Line 7
Adjusted Gross Income
If you have no adjustments to income,
enter the amount from line 6 on this line;
otherwise, complete Schedule 1 and subtract the amount on Schedule 1, line 36,
from Form 1040, line 6, and enter that
amount on this line.
Tax and Credits
Line 8
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax
will be less if you take the larger of your
itemized deductions or standard deduction.
Itemized Deductions
To figure your itemized deductions, fill
in Schedule A.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed
to the left of line 8.
Exception
1—Dependent. If
you
checked the “Someone can claim you as
a dependent” box, or if you’re filing
jointly and you checked the “Someone
can claim your spouse as a dependent”
box, use the Standard Deduction Work-
sheet for Dependents to figure your
standard deduction.
Someone claims you or your
TIP spouse as a dependent if they
list your or your spouse's name
and SSN in the Dependents section of
their return.
Exception 2—Born before January 2,
1954, or blind. If you checked any of
the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born
Before January 2, 1954, or Were Blind.
• You were born before January 2,
1954.
• You are blind.
• Spouse was born before January 2,
1954.
• Spouse is blind.
Exception 3—Separate return or dual-status alien. If you checked the box
labeled “Spouse itemizes on separate return or you were dual-status alien” on
the Spouse standard deduction line, your
standard deduction is zero, even if you
were born before January 2, 1954, or
were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss
and you elect to increase your standard
deduction by the amount of your net
qualified disaster loss, use Schedule A
to figure your standard deduction. Qualified disaster loss refers to losses arising
from certain disasters occurring in 2016,
2017, or 2018. See the Instructions for
Form 4684 and Schedule A, line 16, for
more information.
Line 9
Qualified Business Income
Deduction (Section 199A
Deduction)
Generally, you are allowed a deduction
up to 20% of your net qualified business
income plus 20% of qualified real estate
investment trust (REIT) dividends and
publicly traded partnership (PTP) income.
Use the 2018 Qualified Business Income Deduction—Simplified Worksheet, later, to figure your qualified business income deduction if:
Need more information or forms? Visit IRS.gov.
-34-
• You have qualified business income, REIT dividends, or PTP income
(all defined later),
• Your 2018 taxable income before
the qualified business income deduction
is less than or equal to $157,500
($315,000 if married filing jointly), and
• You aren’t a patron in a specified
agricultural or horticultural cooperative.
If you don’t meet these requirements,
use the worksheet in Pub. 535 instead.
Determining Your Qualified
Trades or Businesses
Your qualified trades and businesses include your trades or businesses for
which you are allowed a deduction for
ordinary and necessary business expenses, except for trades or businesses conducted through a C corporation, wages
earned as an employee, and for taxpayers with taxable income, before the
qualified business income deduction,
above the threshold, specified service
trades or businesses.
For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses
in Pub. 535.
For more information on whether you
are an employee or an independent contractor, see Pub. 15-A and Pub. 1779.
Specified Service Trade or
Business Excluded From Your
Qualified Trades or Businesses
Specified services trades or businesses
are generally excluded from the definition of qualified trade or business. A
specified service trade or business is any
trade or business providing services in
the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any other trade or business where the taxpayer receives fees,
compensation, or other income for endorsing products or services, for the use
of the taxpayer’s image, likeness, name,
signature, voice, trademark, or any other
symbols associated with the taxpayer’s
identity, or for appearing at an event or
on radio, television, or another media
format. In addition, the trades or businesses of investing and investment management, trading or dealing in securities,
2018 Form 1040—Line 8
Standard Deduction Worksheet for Dependents—Line 8
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Check if:
You were born before January 2, 1954
You are blind
Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .
Spouse was born before January 2, 1954
Spouse is blind
Is your earned income* more than $700?
2.
Yes. Add $350 to your earned income. Enter the total
. . . . . . . . . . . . . . . . . . . . . . . . . . 2.
No. Enter $1,050
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$12,000
. . . . . . . . . . . . . . . . . . . . . . . . . . 3.
• Married filing jointly—$24,000
• Head of household—$18,000
4.
Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1954, and not blind, stop here and enter this
amount on Form 1040, line 8. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. If born before January 2, 1954, or blind, multiply the number on line 1 by $1,300 ($1,600 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any
taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, line 1, and Schedule 1, lines
12 and 18, minus the amount, if any, on Schedule 1, line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1954, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
You were born before January 2, 1954
You are blind
Spouse was born before January 2, 1954
Spouse is blind
Enter the total number of boxes checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF your filing
status is . . .
AND the number in
the box above is . . .
▶
THEN your standard
deduction is . . .
Single
1
2
$13,600
15,200
Married filing jointly
1
2
3
4
$25,300
26,600
27,900
29,200
Qualifying widow(er)
1
2
$25,300
26,600
Married filing separately
1
2
3
4
$13,300
14,600
15,900
17,200
Head of household
1
2
$19,600
21,200
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Need more information or forms? Visit IRS.gov.
2018 Form 1040—Lines 9 and 10
partnership interests, or commodities are
specified trades or businesses.
Exceptions: If your taxable income
before the qualified business income deduction is less than or equal to $157,500
($315,000 if married filing jointly), your
specified service trade or business is
treated as a qualified trade or business.
If your taxable income before the
qualified business interest deduction is
more than $157,500 but not $207,500
($315,000 and $415,000 if married filing jointly), an applicable percentage of
your specified service trade or business
is treated as a qualified trade or business. For more information, see Pub.
535.
Determining Your Qualified
Business Income
Your qualified business income includes
items of income, gain, deduction, and
loss from your trades or businesses that
are effectively connected with the conduct of a trade or business within the
Unites States. This includes income
from partnerships (other than PTPs), S
corporations, sole proprietorships, and
certain trusts that are included or allowed in determining your taxable income for the year. It also includes other
deductions attributable to the trade or
business including, but not limited to,
deductible tax on self-employment income, self-employed health insurance,
and contributions to qualified retirement
plans. Qualified business income
doesn’t include any of the following.
• Items that aren’t properly included
in income.
• Investment items such as capital
gains or losses, or dividends.
• Interest income not properly allocable to a trade or business.
• Wage income (except “Statutory
Employees” where box 13 of Form W-2
is checked).
• Income that is not effectively connected with the conduct of business
within the United States. (For more information, go to IRS.gov/ECI.)
• Commodities transactions or foreign currency gains or losses.
• Income, loss, or deductions from
notional principal contracts.
• Annuities (unless received in connection with the trade or business).
• Amounts received as reasonable
compensation from an S corporation.
• Amounts received as guaranteed
payments.
• Amounts received as payments received by a partner for services other
than in a capacity as a partner.
• Qualified REIT dividends.
• Qualified PTP income.
Note. Your qualified business income
doesn’t include any losses or deductions
disallowed under the basis, at-risk, passive loss or section 461(l) excess business loss limitations as they are not included or allowed in determining your
taxable income for the year. Instead,
these losses are taken into account in the
tax year they are included in determining your taxable income.
Determining Your Qualified REIT
Dividends and Qualified PTP
Income
Qualified REIT dividends include any
dividend you receive from a real estate
investment trust held for more than 45
days and for which the payment is not
obligated to someone else and that is not
a capital gain dividend or qualified dividend plus your qualified REIT dividends
received from a regulated investment
company. This amount is reported to
you on Form 1099-DIV, line 5.
Qualified PTP income includes your
share of qualified items of income, gain,
deduction, and loss from a publicly traded partnership. It may also include gain
or loss recognized on the disposition of
your partnership interest that isn’t treated as a capital gain or loss.
Note. PTP income generated by a
specified service trade or business may
be limited to the applicable percentage,
in which case you may be required to
complete the worksheet in Pub. 535. See
Pub. 535 for more information.
Instructions for the 2018 Qualified
Business Income
Deduction—Simplified Worksheet
Line 1. Qualified business income or
(loss) from the trade or business. Enter the amount of your qualified business
income or loss for each of your trades or
Need more information or forms? Visit IRS.gov.
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businesses. See Determining Your
Qualified Business Income, earlier.
Enter on line 1(b), the employer identification number (EIN) that was issued
to you or your business on Form SS-4. If
you don’t have an EIN, enter your social
security number or individual taxpayer
identification number. If you are the sole
owner of an LLC that is not treated as a
separate entity for federal income tax
purposes, enter the EIN issued to the
LLC. If you do not have such an EIN,
enter the owner's name and tax identification number.
Line 2. Total qualified business income or (loss). Enter the total of lines
1(c) for all your trades or businesses on
line 2. If you have more than four trades
or businesses, keep a record of the name
and taxpayer identification number of
the trade(s) or business(es) and include
the income and loss from those other
trade(s) or business(es) in the total entered on line 2.
Line 3. Qualified business loss carryforward from prior year. Leave this
line blank. In future years, any loss carryforward will be entered on this line.
Line 4. Total qualified business income. If the total amount to be entered
on line 4 is less than zero, enter -0-. You
have a qualified business net loss for the
year and you don’t qualify for the qualified business income deduction unless
you have qualified REIT dividends or
qualified PTP income. Any negative
amount will be carried forward to next
year.
Line 6. Qualified REIT dividends and
PTP income or (loss). Enter your
qualified REIT dividends and qualified
PTP income or loss.
Line 7. Qualified REIT dividends and
PTP loss carryforward from prior
year. Leave this line blank. In future
years, any loss carryforward will be entered on this line.
Line 8. Total qualified REIT dividends and PTP income. If the total
amount to be entered on line 8 is less
than zero, enter -0-. Any negative
amount will be carried forward to next
year.
Line 11. Taxable income before qualified business income deduction. Enter
your taxable income figured before any
qualified business income deduction.
2018 Form 1040—Line 9
Adjusted gross income, Form 1040,
line 7, minus standard deduction or
itemized deductions from Form 1040,
line 8.
Line 12. Net capital gain. Enter your
qualified dividends from Form 1040,
line 3a, plus your net capital gain. If you
are not required to file Schedule D, your
net capital gain is the gain reported on
Schedule 1, line 13. If you file Schedule D, your net capital gain is the smaller of Schedule D, line 15 or 16, unless
line 15 or 16 is blank or a loss, in which
case your net capital gain is zero.
Line 15. Qualified business income deduction. Enter the amount from line 15
on Form 1040, line 9.
Line 16. Total qualified business loss
carryforward. Add lines 2 and 3. If the
amount is more than zero, enter -0-. This
is the amount to be carried forward to
next year.
Line 17. Total qualified REIT dividends and PTP loss carryforward.
Add lines 6 and 7. If the amount is more
than zero, enter -0-. Any amount reported on this line must be carried forward
to next year.
Line 10
Taxable Income
Subtract lines 8 and 9 from line 7. If
zero or less, enter -0-.
If you have a domestic production activities deduction passed
CAUTION through from an agricultural or
horticultural cooperative under section
199A(g), attach a statement to your return titled “DPAD 199A(g).” Reduce
the amount of taxable income you enter
on line 10 by the amount of your deduction. See Pub. 535 for more information.
!
Line 11a
The amount on line 11 should
include the total of the amount
CAUTION in the entry space on line 11a
plus any amount from Schedule 2.
!
Tax
Include in the total on the entry space on
line 11a all of the following taxes that
apply.
• Tax on your taxable income. Figure the tax using one of the methods described, later.
• Tax from Form(s) 8814 (relating to
the election to report child's interest or
dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Tax due to making a section 962
election (the election made by a domestic shareholder of a controlled foreign
corporation to be taxed at corporate
rates). See section 962 for details. Check
box 3 and enter the amount and “962” in
the space next to that box. Attach a
statement showing how you figured the
tax.
• Recapture of an education credit.
You may owe this tax if you claimed an
education credit in an earlier year, and
either tax-free educational assistance or
a refund of qualified expenses was received in 2018 for the student. See Form
8863 for more details. Check box 3 and
enter the amount and “ECR” in the
space next to that box.
• Any tax from Form 8621, line 16e,
relating to a section 1291 fund. Check
box 3 and enter the amount of the tax
and “1291TAX” in the space next to that
box.
• Repayment of any excess advance
payments of the health coverage tax
credit from Form 8885. Check box 3 and
enter the amount of the repayment and
“HCTC” in the space next to that box.
• Net tax liability deferred under
section 965(i). If you have a deferred net
965 tax liability under section 965(i),
check box 3 and enter (as a negative
number) the amount of the deferred net
965 tax liability and “965” on the line
next to that box.
• Triggering event under section
965(i). If you had a triggering event under section 965(i) during the year and
did not enter into a transfer agreement,
check box 3 and enter the amount of the
triggered deferred net 965 tax liability
and enter “965INC” on the line next to
the box.
Do you want the IRS to figure the
tax on your taxable income for you?
Yes. See chapter 29 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
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we will send you a refund. If you didn't
pay enough, we will send you a bill.
No. Use one of the following methods to figure your tax.
Tax Table or Tax Computation
Worksheet. If your taxable income is
less than $100,000, you must use the
Tax Table, later in these instructions, to
figure your tax. Be sure you use the correct column. If your taxable income is
$100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or
Tax Computation Worksheet to figure
your tax if any of the following applies.
Form 8615. Form 8615 generally must
be used to figure the tax on your unearned income over $2,100 if you are
under age 18, and in certain situations if
you are older.
You must file Form 8615 if you meet
all of the following conditions.
1. You had more than $2,100 of unearned income (such as taxable interest,
ordinary dividends, or capital gains (including capital gain distributions)).
2. You are required to file a tax return.
3. You were either:
a. Under age 18 at the end of 2018,
b. Age 18 at the end of 2018 and
didn't have earned income that was more
than half of your support, or
c. A full-time student at least age 19
but under age 24 at the end of 2018 and
didn't have earned income that was more
than half of your support.
4. At least one of your parents was
alive at the end of 2018.
5. You don’t file a joint return in
2018.
A child born on January 1, 2001, is
considered to be age 18 at the end of
2018; a child born on January 1, 2000, is
considered to be age 19 at the end of
2018; and a child born on January 1,
1995, is considered to be age 24 at the
end of 2018.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
19 of Schedule D is more than zero, use
the Schedule D Tax Worksheet in the
Instructions for Schedule D to figure the
amount to enter on Form 1040, line 11a.
Need more information or forms? Visit IRS.gov.
2018 Form 1040—Line 11a
2018 Qualified Business Income Deduction—Simplified
Worksheet
Keep for Your Records
Before you begin: This worksheet is for taxpayers who:
Have qualified business income, REIT dividends, or PTP income.
Are not a patron in a specified agricultural or horticultural cooperative.
Have taxable income of $157,500 or less ($315,000 or less if married filing jointly).
1.
(a)
Trade or business name
(b)
Employer
identification number
(c)
Qualified business income or
(loss)
i.
ii.
iii.
iv.
2.
3.
4.
Total qualified business income or (loss). Add the amounts in 1i through 1iv,
column 1(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If reporting qualified business income or (loss) from more than four
trades or businesses, see the instructions for line 2 of this worksheet.
Qualified business loss carryforward from the prior year . . . . . . . . . . . . . . . . . . . 3.
5.
Total qualified business income. Combine lines 2 and 3. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Qualified business income component. Multiply line 4 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Qualified REIT dividends and PTP income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . 6.
7.
Qualified REIT dividends and PTP loss carryforward from the prior year . . . . . . . 7. (
8.
9.
Total qualified REIT dividends and PTP income. Add lines 6 and 7. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . . . . . . .
10.
11.
Taxable income before qualified business income deduction . . . . . . . . . . . . . . . . . 11.
12.
Net capital gain (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
13.
Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 13.
14.
Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15.
Qualified business income deduction. Enter the smaller of line 10 or line 14 . . . . . . . . . . . . . . . . . . . .
15.
16.
Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0- . . . . . . . . .
16. (
)
17.
Total qualified REIT dividends and PTP loss carryforward. Add lines 6 and 7. If more than zero,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. (
)
Need more information or forms? Visit IRS.gov.
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5.
)
2018 Form 1040—Line 11a
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain
Tax Worksheet. Use the Qualified
Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you
don’t have to use the Schedule D Tax
Worksheet and if any of the following
applies.
• You reported qualified dividends
on Form 1040, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distributions on Schedule 1, line 13.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign
Earned Income Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
Foreign Earned Income Tax Worksheet—Line 11a
!
CAUTION
amounts received in connection with the
Exxon Valdez litigation), your tax may
be less if you choose to figure it using
income averaging on Schedule J.
Foreign Earned Income Tax Worksheet. If you claimed the foreign earned
income exclusion, housing exclusion, or
housing deduction on Form 2555 or
2555-EZ, you must figure your tax using
the Foreign Earned Income Tax Worksheet.
Keep for Your Records
If Form 1040, line 10, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2a. Enter t
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