Including the instructions for (2019)
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TAX YEAR
2019
1040 and
1040-SR
R
INSTRUCTIONS
Including the instructions for
Schedules 1 through 3
2019 Changes
• Form 1040 has been redesigned.
• Form 1040-SR, a new form, is
available for use by taxpayers age 65
and older.
• These instructions cover both
Forms 1040 and 1040-SR.
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 Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.
Free File 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
Jan 08, 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 . . . . . . . . . . . . 61
Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8
2019 Tax Table . . . . . . . . . . . . . . . . . . . . 62
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . . . . . . . 12
Filing Status . . . . . . . . . . . . . . . . . . . 12
Name and Address . . . . . . . . . . . . . . . 14
Social Security Number (SSN) . . . . . . . 14
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . . . . . . . 16
Income . . . . . . . . . . . . . . . . . . . . . . . 20
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . . . . . . . 29
Tax and Credits . . . . . . . . . . . . . . . . . 29
Payments . . . . . . . . . . . . . . . . . . . . . 37
Refund . . . . . . . . . . . . . . . . . . . . . . . 55
Amount You Owe . . . . . . . . . . . . . . . . 58
Sign Your Return . . . . . . . . . . . . . . . . 60
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General Information . . . . . . . . . . . . . . . . . 75
Refund Information . . . . . . . . . . . . . . . . . . 80
Instructions for Schedule 1 . . . . . . . . . . . . . 81
Instructions for Schedule 2 . . . . . . . . . . . . . 91
Instructions for Schedule 3 . . . . . . . . . . . . . 95
Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 98
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 100
Order Form for Forms and Publications . . . 102
Major Categories of Federal Income and
Outlays for Fiscal Year 2018 . . . . . . . 103
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Form 1040 and 1040-SR
Helpful Hints
For 2019, you will use Form 1040 or, if you were born before January 2, 1955, you have the option to use new
Form 1040-SR.
You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. 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 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 business or farm income or
loss, unemployment compensation, prize or award money, or
gambling winnings.
Schedule 1, Part I
Have any deductions to claim, such as student loan interest
deduction, self-employment tax, or educator expenses.
Schedule 1, Part II
Owe AMT or need to make an excess advance premium tax
credit repayment.
Schedule 2, Part I
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 2, Part II
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, Part I
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.
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Schedule 3, Part II
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 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 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 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, 2020, 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, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)
Health Coverage Reporting
If you or someone in your family was an employee in 2019, 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 2020. This information may
be relevant if you purchased health insurance coverage for 2019 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Schedule 3, line 9. 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 2019, 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.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.
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What's New
Form 1040-SR. Form 1040-SR, U.S.
Tax Return for Seniors, has been introduced for 2019. You can use this form if
you were born before January 2, 1955.
The form generally mirrors Form 1040.
These instructions cover both Forms
1040 and 1040-SR.
Fewer numbered schedules. This year,
there are only 3 numbered schedules instead of 6. Schedules 2 and 4 were combined into Schedule 2 and it's where you
will report any additional taxes you may
owe. Schedules 3 and 5 were combined
into Schedule 3 and it’s where you will
report any credits that you didn't claim
on Form 1040 or 1040-SR.
IRA and pension reporting. You will
now report your IRA distributions and
pensions and annuities on separate lines.
Use lines 4a and 4b on Form 1040 or
1040-SR to report IRA distributions and
the taxable amount. Use new lines 4c
and 4d to report pensions and annuities
and the taxable amount. See the instructions for Lines 4a and 4b and Lines 4c
and 4d, later.
Capital gain or (loss) is now reported
on line 6. In 2018, capital gain or (loss)
was reported on Schedule 1 (Form
1040), line 13. In 2019, it will be reported on Form 1040 or 1040-SR, line 6.
Health care coverage shared responsibility payment. For 2019 you no longer
need to either make a shared responsibility payment or file Form 8965 if you
don't have minimum essential health
care coverage for part or all of 2019.
The “Full-year health care coverage or
exempt” box has been removed from
Form 1040.
Standard deduction amount increased. For 2019, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$12,200.
For information about any additional changes to the 2019 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.
• Married filing jointly or Qualifying widow(er)—$24,400.
• Head of household—$18,350.
Qualified business income deduction.
The simplified worksheet for figuring
your qualified business income deduction is now Form 8995, Qualified Business Income Deduction Simplified Computation. If you don’t meet the
requirements to file Form 8995, use
Form 8995-A, Qualified Business Income Deduction. For more information,
see each form’s instructions.
Alternative minimum tax (AMT) exemption amount increased. The AMT
exemption amount is increased to
$71,700 ($111,700 if married filing
jointly or qualifying widow(er); $55,850
if married filing separately). The income
levels at which the AMT exemption begins to phase out have increased to
$510,300 ($1,020,600 if married filing
jointly or qualifying widow(er)).
Qualified opportunity investment. If
you held a qualified investment in a
qualified opportunity fund at any time
during the year, you must attach Form
8997, Initial and Annual Statement of
Qualified Opportunity Fund (QOF) Investments, to your return. For more information, see Form 8997 and its instructions.
Virtual currency. If, in 2019, you engaged in a transaction involving virtual
currency you will need to file Schedule
1. See the instructions for Schedule 1 for
more information.
Email address. An optional field for
your email address has been added to
Forms 1040 and 1040-SR.
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 18a.
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Extended tax provisions. Recent legislation extended certain tax benefits that
had expired at the end of 2017. These
tax benefits include the following.
• Tuition and fees deduction.
• Deduction for mortgage insurance
premiums.
• Nonbusiness energy property credit.
• Alternative fuel vehicle refueling
credit.
• Indian employment credit.
If you are eligible for one or more of
these benefits in 2019, you can claim
them on your 2019 return. If you are eligible for one or more of these benefits
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.
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.
• An increased standard deduction
based on your qualified disaster losses.
See the instructions for line 9 and the Instructions for Schedule A for information on qualifying for and figuring the
increased standard deduction.
• Election to use your 2018 earned
income to figure your 2019 earned income credit. See the instructions for
line 18a for more information on this
election.
• Election to use your 2018 earned
income to figure your 2019 additional
child tax credit. See the instructions for
line 18b and the Instructions for Schedule 8812 for more information on this
election.
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, 2020 (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 $69,000 or less in 2019, 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
$56,000 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 2019 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2019 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
2019 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 2019 or was a full-time student under
age 24 at the end of 2019. 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, 1996, is
considered to be age 24 at the end of
2019. 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 2019.
• 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
1040-NR or Form 1040-NR-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 or 1040-SR by April 15,
2020. If you file after this date, you may
have to 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 opera-
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tion, 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 15, 2020, 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.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Ex-
press 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.
• 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.
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 2019
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
under 65
65 or older
$12,200
13,850
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,400
25,700
27,000
Married filing separately
any age
Head of household
under 65
65 or older
$18,350
20,000
Qualifying widow(er)
under 65
65 or older
$24,400
25,700
$5
*If you were born on January 1, 1955, you are considered to be age 65 at the end of 2019. (If your spouse died in 2019 or
if you are preparing a return for someone who died in 2019, 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 2019, 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 2019 (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 $1,100.
• Your earned income was over $12,200.
• Your gross income was more than the larger of—
• $1,100, or
• Your earned income (up to $11,850) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,750 ($4,400 if 65 or older and blind).
• Your earned income was over $13,850 ($15,500 if 65 or older and blind).
• Your gross income was more than the larger of—
• $2,750 ($4,400 if 65 or older and blind), or
• Your earned income (up to $11,850) plus $2,000 ($3,650 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 $1,100.
• Your earned income was over $12,200.
• 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—
• $1,100, or
• Your earned income (up to $11,850) plus $350.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,400 ($3,700 if 65 or older and blind).
• Your earned income was over $13,500 ($14,800 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—
• $2,400 ($3,700 if 65 or older and blind), or
• Your earned income (up to $11,850) 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 2019.
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 2, line 8.
f. Recapture taxes. See the instructions for line 12a and Schedule 2, lines 7b and 8.
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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Need more information or forms? Visit IRS.gov.
Line
Instructions
for
Forms 1040
and 1040-SR
!
Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.
CAUTION
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.
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1955.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2019, write “Tax Year” and the beginning and ending months
of your fiscal year in the top margin of page 1 of Form 1040 or 1040-SR.
Section references are to the Internal Revenue Code.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR 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 or Form 1040-SR 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 or
1040-SR 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 or 1040-SR if any of
the following was true on December 31,
2019.
• 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 2019, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2019, and didn't remarry before the
end of 2019. 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 or
1040-SR if any of the following apply.
• You were married at the end of
2019, even if you didn't live with your
spouse at the end of 2019.
• Your spouse died in 2019 and you
didn't remarry in 2019.
• You were married at the end of
2019 and your spouse died in 2020 before filing a 2019 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
Need more information or forms? Visit IRS.gov.
-12-
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 assessed 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 2019, 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 or 1040-SR
if you are married and file a separate return. Enter your spouse’s name in the
entry space below the filing status
checkboxes. Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040 or 1040-SR. If
your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter
“NRA.”
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 2019. See Married persons
who live apart.
Head of Household
You can check the “Head of household”
box at the top of Form 1040 or 1040-SR
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 2019. But if, at the end of 2019,
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 2019 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 the
alien spouse elects to be treated 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 2019 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 2019, 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 2019 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 below the filing status checkboxes. 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.
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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 or 1040-SR.
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 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 2019, 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 2019, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2019. 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 2019.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2019 (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
Need more information or forms? Visit IRS.gov.
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 or
1040-SR and use joint return tax rates
for 2019 if all of the following apply.
1. Your spouse died in 2017 or 2018
and you didn't remarry before the end of
2019.
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 2019:
a. The child had gross income of
$4,200 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 below the filing status
checkboxes. 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 2019. 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 2019, 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 or 1040-SR.
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 2019 if the child was
born or died in 2019 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 below the filing
status checkboxes instead of below your
name.
If you filed a joint return for
TIP 2018 and you are filing a joint
return for 2019 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2018
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.
Need more information or forms? Visit IRS.gov.
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Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but also complete the spaces below that
line. Don’t abbreviate the country name.
Follow the country’s practice for entering the postal code and the name of the
province, county, or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
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
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 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
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 83,
84, 85, 86, or 87, (9NN-83-NNNN), it
expired at the end of 2019 and must be
renewed if you need to file a federal tax
return in 2020. 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.
ITINs with middle digits 70
TIP through 82 have expired and
also must be renewed if you
need to file a tax return in 2020 and
haven’t already renewed the ITIN.
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.
Standard Deduction
If you are filing Form 1040-SR,
TIP you can find a Standard Deduction Chart on page 1 of that
form that can calculate the amount of
your standard deduction in most situations.
Single and Married Filing
Jointly
Blindness
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,
check the appropriate box in the Standard Deduction section.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien”
box. 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 2019 and you and your
spouse agree to be taxed on your combined worldwide income, don’t check
the box.
If you weren’t totally blind as of December 31, 2019, 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
Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born before January 2, 1955, or were blind at
the end of 2019, check the appropriate
boxes on the line labeled “Age/Blindness.”
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2019. If your
spouse was born before January 2, 1955,
but died in 2019 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1955.”
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, 1954, and died on February
13, 2019. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse. However, if
your spouse died on February 12, 2019,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2019. If you are
preparing a return for someone who died
in 2019, see Pub. 501 before completing
the standard deduction information.
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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.
If your filing status is married filing
separately and your spouse was born before January 2, 1955, or was blind at the
end of 2019, you can check the appropriate box(es) on the line labeled “Age/
Blindness” if your spouse had no income, isn't filing a return, and can't be
claimed as a dependent on another person's return.
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 or 1040-SR (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 or
1040-SR.
Under age 19 at the end of 2019 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 2019 return (including extensions). If an ITIN is applied
for on or before the due date of a 2019 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 2019, 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 2019 (see Pub. 501)
AND
Who isn't filing a joint return for 2019
or is filing a joint return for 2019 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 2019. 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 2019, 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.
-16-
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 2019 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 or
Dependents section for
1040-SR and any
this child. Then, go to
applicable schedules.
Step 3.
4. Did this child have an SSN valid for employment issued
before the due date of your 2019 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 adoption taxpayer
identification number (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
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
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
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 2019. 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 2019?
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.
-17-
AND
Who had gross income of less than $4,200 in 2019. 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 2019. 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 2019 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 or
Dependents section.
1040-SR and any
Then go to Step 5.
applicable 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 ATIN
issued on or before the due date of your 2019 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 2019 (whether or not they are or
were married).
2. The child received over half of his or her support for
2019 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 2019.
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 2019, 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 2019.
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 13a and 18b). 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 2019. 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 2019, the person is considered
to have lived with you for more than half of 2019 if your home
was this person's home for more than half the time he or she
was alive in 2019.
Any other person is considered to have lived with you for all
of 2019 if the person was born or died in 2019 and your home
was this person's home for the entire time he or she was alive in
2019.
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 2019, 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 13a)
and additional child tax credit (line 18b).
2. Head of household filing status.
3. Credit for child and dependent care expenses (Schedule
3, line 2).
4. Exclusion for dependent care benefits (Form 2441, Part
III).
5. Earned income credit (line 18a).
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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 2019. 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 2019.
• 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 2019.
• 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 2019, 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
Income
Generally, you must report all income
except income that is exempt from tax
by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines
1 through 6 and Schedule 1, lines 1
through 8. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such
as interest, dividends, and pensions,
from sources outside the United States
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 2019 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 2019 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 2019 return (including extensions), you can't claim the child tax credit or the
credit for other dependents on your original or an amended
2019 return.
If you apply for an ITIN on or before the due date of your
2019 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 2019 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.
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.
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.
Need more information or forms? Visit IRS.gov.
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753,
available
at
IRS.gov/irb/
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 4c and 4d.
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 2019, 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 example, $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.
If you are entering amounts that include cents, make sure to include the
decimal point. There is no cents column
on the form.
The lines on Forms 1040 and
1040-SR are the same. ReferenCAUTION ces to lines in the following instructions refer to the line on either
form.
!
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
2019. 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 2019, 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.
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• 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 8.
• 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 2, line 5.
!
• Dependent care benefits, which
should be shown in box 10 of your
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 may also be able to exclude amounts if you adopted a child
with special needs and the adoption became final in 2019.
• 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
2019 under all plans was more than
$19,000 (excluding catch-up contributions as explained later), include the ex-
Need more information or forms? Visit IRS.gov.
cess on line 1. This limit is (a) $13,000
if you have only SIMPLE plans, or (b)
$22,000 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 2019, 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 4c and 4d. 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 4c and 4d. Payments from an IRA
are 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
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, 2020. 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
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 11 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.
Need more information or forms? Visit IRS.gov.
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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
applies 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 2019 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 2019 income. For details, see Pub. 550.
If you get a 2019 Form
TIP 1099-INT for U.S. savings bond
interest that includes amounts
you reported before 2019, see Pub. 550.
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,
2019. XYZ Corp. paid a cash dividend
of 10 cents per share. The ex-dividend
date was July 16, 2019. 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,
2019. You held your shares of XYZ
Corp. for only 34 days of the 121-day
period (from July 9, 2019, through August 11, 2019). The 121-day period began on May 17, 2019 (60 days before
the ex-dividend date), and ended on
September 14, 2019. 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, 2019 (the day before
the ex-dividend date), and you sold the
stock on September 16, 2019. You held
the stock for 63 days (from July 16,
2019, through September 16, 2019). 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, 2019, through September
14, 2019).
Example 3. You bought 10,000
shares of ABC Mutual Fund common
stock on July 8, 2019. ABC Mutual
Fund paid a cash dividend of 10 cents a
share. The ex-dividend date was July 16,
2019. 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, 2019. You have no qualified
dividends from ABC Mutual Fund because 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 12a 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.
-23-
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 8, only if
they exceed the total of all net premiums
you paid for the contract.
Lines 4a and 4b
IRA Distributions
Special rules may apply if you
TIP received a distribution from
your individual retirement arrangement (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,
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
Need more information or forms? Visit IRS.gov.
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 2020, 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 2019
or an earlier year. If you made nondeductible contributions to these IRAs for
2019, 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 2014 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 2019.
4. You had a 2018 or 2019 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 2019.
6. You recharacterized part or all of
a contribution to a Roth IRA as a contribution to another type of IRA, or vice
versa.
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
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.
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.
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.
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.
!
Need more information or forms? Visit IRS.gov.
-24-
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
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, 1948,
and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Schedule 2, line 6, for details.
!
More information. For more information about IRAs, see Pub. 590-A and
Pub. 590-B.
Lines 4c and 4d
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
4c and 4d. 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 or 1040-SR 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 2019. 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 4d; don’t make
an entry on line 4c.
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 4c. 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 4d. 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 4d. 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
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 4c
and the taxable amount on line 4d. Enter
“PSO” next to line 4d.
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.
-25-
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
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 con-
Need more information or forms? Visit IRS.gov.
Keep for Your Records
Simplified Method Worksheet—Lines 4c and 4d
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 or 1040-SR, line 4d. Enter the total pension or annuity payments received in 2019 on Form 1040 or
1040-SR, line 4c.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040 or
1040-SR, line 4c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
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 or 1040-SR, line 4d. 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 4d . . . . . . . . . . . . . . . . . . . . . .
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 2019. 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
Need more information or forms? Visit IRS.gov.
THEN enter on line 3 . . .
410
360
310
260
210
-26-
tributions. 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 4c and 4d 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 4c 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 4d. If the remaining amount is zero and you have no
other distribution to report on line 4d,
enter -0- on line 4d. Also, enter "Rollover" next to line 4d.
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 2,
line 6.
Enter the total distribution on line 4c
and the taxable part on line 4d. 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
2019. 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 2019 and you or your
spouse were covered by a retirement
plan at work or through self-employment. 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 2019
and your total repayments (box 4) were
more than your total benefits for 2019
(box 3). None of your benefits are taxable for 2019. Also, if your total repayments in 2019 exceed your total benefits
received in 2019 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, 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 2019? If any of your
benefits are taxable for 2019
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 informa-
-27-
tion and to set up an account, go to
SSA.gov/myaccount.
Disability payments (including Social
Security Disability Insurance (SSDI)
payments) are generally not included in
income if they are for injuries incurred
as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form W-2 or Form
1099-R, contact the company or agency
making the disability payments to get a
corrected Form W-2 or Form 1099-R. If
these payments are incorrectly reported
as taxable on Form SSA-1099, don't include the nontaxable portion of income
on your tax return. You may receive a
notice from the IRS regarding the omitted payments. Follow the instructions in
the notice to explain that the excluded
payments aren't taxable. For more information about these payments, see Pub.
3920.
Form RRB-1099. If you need a replacement Form RRB-1099, call the
Railroad
Retirement
Board
at
877-772-5772 or go to www.rrb.gov.
Line 6
Capital Gain or (Loss)
If you sold a capital asset, such as a
stock or bond, you must complete and
attach Form 8949 and Schedule D.
Exception 1. You don’t have to file
Form 8949 or Schedule D if you aren’t
deferring any capital gain by investing
in a qualified opportunity zone fund and
both of the following apply.
1. You have no capital losses, and
your only capital gains are capital gain
distributions from Form(s) 1099-DIV,
box 2a (or substitute statements); and
2. None of the Form(s) 1099-DIV
(or substitute statements) have an
amount in box 2b (unrecaptured section
1250 gain), box 2c (section 1202 gain),
or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D
but generally don’t have to file Form
8949 if Exception 1 doesn't apply, you
aren’t deferring any capital gain by investing in a qualified opportunity zone
fund or terminating deferral from an investment in a qualified opportunity
zone, and your only capital gains and
losses are:
Need more information or forms? Visit IRS.gov.
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 22 (see the
instructions for Schedule 1, line 22).
If you are married filing separately and you lived apart from your spouse for all of 2019, 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
RRB-1099. Also, enter this amount on Form 1040 or 1040-SR,
line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 4d, 6, and Schedule 1,
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Schedule 1, lines 10 through 19, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 22 . . . . . . . . . . . . . . . . . . . . . .
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 or
STOP
1040-SR, 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 2019,
enter $25,000
...............
• Married filing separately and you lived with your spouse at any time
in 2019, 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 or
STOP
1040-SR, line 5b. If you are married filing separately and you lived apart from
your spouse for all of 2019, 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 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 or 1040-SR, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP
If any of your benefits are taxable for 2019 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.
Need more information or forms? Visit IRS.gov.
-28-
• Capital gain distributions;
• A capital loss carryover from
2018;
• A gain from Form 2439 or 6252 or
Part I of Form 4797;
• A gain or loss from Form 4684,
6781, or 8824;
• A gain or loss from a partnership,
S corporation, estate, or trust; or
• Gains and losses from transactions
for which you received a Form 1099-B
(or substitute statement) that shows basis was reported to the IRS, the QOF
box in box 3 isn’t checked and for which
you don’t need to make any adjustments
in column (g) of Form 8949 or enter any
codes in column (f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from
box 2a of Form(s) 1099-DIV) on line 6
and check the box on that line. If you received capital gain distributions as a
nominee (that is, they were paid to you
but actually belong to someone else), report on line 6 only the amount that belongs to you. Include a statement showing the full amount you received and the
amount you received as a nominee. See
the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
If you don’t have to file SchedTIP ule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 12a instructions to
figure your tax.
Total Income and
Adjusted Gross
Income
Line 7a
Report any additional income on Schedule 1, lines 1 through 8. Enter the
amount from Schedule 1, line 9, on
line 7a.
Line 7b
Total Income
Add the amounts from lines 1, 2b, 3b,
4b, 4d, 5b, 6, and 7a. This is your total
income.
Line 8a
Report any adjustments to income on
Schedule 1, lines 10 to 21. Enter the
amount from Schedule 1, line 22, on
line 8a.
Line 8b
Adjusted Gross Income
Subtract line 8a from line 7b and enter
the amount on this line.
Tax and Credits
Line 9
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 Form 1040 filers can find their
standard deduction by looking at the
amounts listed to the left of line 9. Most
Form 1040-SR filers can find their
standard deduction by using the chart at
the bottom of page 1 of Form 1040-SR.
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 Worksheet 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,
1955, 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, 1955, or Were Blind
-29-
if you are filing Form 1040 or by using
the chart on page 1 of Form 1040-SR.
• You were born before January 2,
1955.
• You are blind.
• Spouse was born before January 2,
1955.
• 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, 1955, 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, 2018, or 2019. See the Instructions for Form 4684 and Schedule A,
line 16, for more information.
Line 10
Qualified Business Income
Deduction (Section 199A
Deduction)
To figure your Qualified Business Income Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
• You have qualified business income, qualified REIT dividends, or
qualified PTP income (loss),
• Your 2019 taxable income before
the qualified business income deduction
is less than or equal to $160,700
($160,725 if married filing separately or
$321,400 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 Form 8995-A, Qualified Business
Income Deduction. See the instructions
for Forms 8995 and 8995-A, for more
information for figuring and reporting
your qualified business income deduction.
Need more information or forms? Visit IRS.gov.
Standard Deduction Worksheet for Dependents—Line 9
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, 1955
You are blind
Total number of boxes
1.
checked . . . . . . . . . . . . . . . . . .
Spouse was born before January 2, 1955
Spouse is blind
Is your earned income* more than $750?
2.
Yes. Add $350 to your earned income. Enter the total
. . . . . . . . . . . . . . . . . . . . . . . . . . 2.
No. Enter $1,100
3.
Enter the amount shown below for your filing status.
• Single or married filing separately—$12,200
. . . . . . . . . . . . . . . . . . . . . . . . . . 3.
• Married filing jointly—$24,400
• Head of household—$18,350
4.
Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1955, and not blind, stop here and enter this
amount on Form 1040 or 1040-SR, line 9. Otherwise, go to line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. If born before January 2, 1955, or blind, multiply the number on line 1 by $1,300 ($1,650 if single or head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . . . . . 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 or 1040-SR, line 1, and
Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 14.
Standard Deduction Chart for People Who Were Born Before January 2, 1955, 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, 1955
You are blind
Spouse was born before January 2, 1955
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
$13,850
15,500
Married filing jointly
1
2
3
4
$25,700
27,000
28,300
29,600
Qualifying widow(er)
1
2
$25,700
27,000
Married filing separately*
1
2
3
4
$13,500
14,800
16,100
17,400
Head of household
1
2
$20,000
21,650
* You can check the boxes for spouse if your filing status is married filing separately and your spouse had no income, isn't filing a return, and can't be claimed
as a dependent on another person's return.
Need more information or forms? Visit IRS.gov.
-30-
Line 12a
Tax
Include in the total on the entry space on
line 12a 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 2019 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.
• Tax from Form 8978, line 14 (relating to partner's audit liability under
section 6226). Check box 3 and enter the
amount of the liability and “Form 8978”
in the space next to that box. If the
amount on Form 8978, line 14, is negative, report it on Schedule 3 (Form 1040
or 1040-SR), line 6c.
• Net tax liability deferred under
section 965(i). If you had a net 965 inclusion and made an election to defer
your 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 28 of Pub. 17 for
details, including who is eligible and
what to do. If you have paid too much,
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 $2,200 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 $2,200 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 2019,
b. Age 18 at the end of 2019 and
didn't have earned income that was more
than half of your support, or
-31-
c. A full-time student at least age 19
but under age 24 at the end of 2019 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 2019.
5. You don’t file a joint return in
2019.
A child born on January 1, 2002, is
considered to be age 18 at the end of
2019; a child born on January 1, 2001, is
considered to be age 19 at the end of
2019; and a child born on January 1,
1996, is considered to be age 24 at the
end of 2019.
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 or
1040-SR line 12a. But if you are filing
Form 2555, 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 or 1040-SR, line 3a.
• You don’t have to file Schedule D
and you reported capital gain distributions on Form 1040 or 1040-SR, line 6.
• You are filing Schedule D and
Schedule D, lines 15 and 16, are both
more than zero.
But if you are filing Form 2555, you
must use the Foreign Earned Income
Tax Worksheet instead.
Schedule J. If you had income from
farming or fishing (including certain
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, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.
Need more information or forms? Visit IRS.gov.
Foreign Earned Income Tax Worksheet—Line 12a
!
CAUTION
Keep for Your Records
If Form 1040 or 1040-SR, line 11b, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040 or 1040-SR, line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50 . . . . . . 2a.
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.
3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet,* Schedule D Tax Worksheet,* or Form
8615, whichever applies. See the instructions for Form 1040 or 1040-SR, line 12a to see which tax
computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure
the tax on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
the entry space on Form 1040 or 1040-SR, line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 11b, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040 or 1040-SR), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040 or 1040-SR).
Need more information or forms? Visit IRS.gov.
-32-
Qualified Dividends and Capital Gain Tax Worksheet—Line 12a
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
See the earlier instructions for line 12a to see if you can use this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 or 1040-SR through line 11b.
If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box
on Form 1040 or 1040-SR, line 6.
Enter the amount from Form 1040 or 1040-SR, line 11b. However, if you are
filing Form 2555 (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040 or 1040-SR,
line 3a* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-.
3.
No. Enter the amount from Form 1040 or
1040-SR, line 6.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . .
5.
Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 6.
Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter:
$39,375 if single or married filing separately,
$78,750 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . . 8.
$52,750 if head of household.
Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . . 11.
Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Enter:
$434,550 if single,
$244,425 if married filing separately,
. . . . . . . . . . . . 15.
$488,850 if married filing jointly or qualifying widow(er),
$461,700 if head of household.
Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Add lines 7 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 18.
Enter the smaller of line 14 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
Add lines 11 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
Subtract line 21 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry
space on Form 1040 or 1040-SR, line 12a. If you are filing Form 2555, don’t enter this amount on the
entry space on Form 1040 or 1040-SR, line 12a. Instead, enter it on line 4 of the Foreign Earned
Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
-33-
Need more information or forms? Visit IRS.gov.
Line 13a
Child Tax Credit and Credit
for Other Dependents
Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit or additional child
tax credit for a year after 2015 was denied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2019 return. Don’t file Form 8862 if you filed
Form 8862 for 2018 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.
If you take the child tax credit
or credit for other dependents
CAUTION even though you aren't eligible
and it is determined that your error is
due to reckless or intentional disregard
of the rules for these credits, you won't
be allowed to take either credit or the
additional child tax credit for 2 years
even if you're otherwise eligible to do
so. If you take the child tax credit or
credit for other dependents even though
you aren’t eligible and it is later deter-
!
Need more information or forms? Visit IRS.gov.
-34-
mined that you fraudulently took either
credit, you won't be allowed to take either credit or the additional child tax
credit for 10 years. You may also have
to pay penalties.
If your qualifying child didn’t
have an SSN valid for employCAUTION ment issued before the due date
of your 2019 return (including extensions), you can’t claim the child tax
credit for that child on your original or
amended return. However, you may be
able to claim the credit for other dependents for that child.
!
2019 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 13a
CAUTION
Part 1
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2019, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the “child tax
credit” box in column (4) of the Dependents section on Form 1040 or 1040-SR for each qualifying child.
2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child. See Step 3 under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit * ;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555 or 4563.
* If applicable.
1.
Number of qualifying children under age 17 with the required social
$2,000. Enter the result.
security number:
2.
Number of other dependents, including qualifying children without the
2
$500. Enter the result.
required social security number:
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.
3.
Add lines 1 and 2.
4.
Enter the amount from Form 1040 or 1040-SR, line 8b.
5.
Enter the amount shown below for your filing status.
1
3
4
● Married filing jointly — $400,000
5
● All other filing statuses — $200,000
6.
Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7, and go
to line 8.
6
Yes. Subtract line 5 from line 4.
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
7.
Multiply the amount on line 6 by 5% (0.05). Enter the result.
8.
Is the amount on line 3 more than the amount on line 7?
7
No. STOP
You can’t take the child tax credit on Form 1040 or
1040-SR, line 13a. You also can’t take the additional
child tax credit on Form 1040 or 1040-SR, line 18b.
Complete the rest of your Form 1040 or 1040-SR.
Yes. Subtract line 7 from line 3. Enter the result.
8
Go to Part 2.
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Need more information or forms? Visit IRS.gov.
2019 Child Tax Credit and Credit for Other Dependents
Worksheet—Continued
Before you begin Part 2:
Part 2
Keep for Your Records
Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II * ;
Form 8910; Form 8936; or Schedule R.
9.
Enter the amount from Form 1040 or 1040-SR, line 12b.
10.
Add any amounts from:
9
Schedule 3, line 1
Schedule 3, line 2 +
Schedule 3, line 3 +
Schedule 3, line 4 +
Form 5695, line 30* +
Form 8910, line 15* +
Form 8936, line 23 +
Schedule R, line 22 +
Enter the total.
11.
10
Are the amounts on lines 9 and 10 the same?
Yes. STOP
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
11
No. Subtract line 10 from line 9.
12. Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11.
Also, you may be able to take the
additional child tax credit if line 1
is more than zero. See the TIP below.
No. Enter the amount from line 8.
TIP
This is your child tax
credit and credit for
other dependents.
12
Enter this amount on
Form 1040 or 1040-SR,
line 13a.
You may be able to take the additional child tax credit
on Form 1040 or 1040-SR, line 18b, if you answered “Yes” on
line 11 or line 12 above.
● First, complete your Form 1040 or 1040-SR through line
18a (also complete Schedule 3, line 11).
● Then, use Schedule 8812 to figure any additional child tax
credit.
CAUTION
If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
find out if you must file Form 8862 to take the credit for 2019.
* If applicable.
Need more information or forms? Visit IRS.gov.
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10o4r0
R
1040-S
Payments
Line 17
Federal Income Tax
Withheld
Add the amounts shown as federal income tax withheld on your Forms W-2,
W-2G, and 1099-R. Enter the total on
line 17. The amount withheld should be
shown in box 2 of Form W-2 and in
box 4 of Form W-2G or 1099-R. Attach
your Form(s) W-2 to your return. Attach
Forms W-2G and 1099-R to the front of
your return if federal income tax was
withheld.
If you received a 2019 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in
the total on line 17. This should be
shown in box 4 of Form 1099, box 6 of
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Form SSA-1099, or box 10 of Form
RRB-1099.
If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 17. Attach Form 8959.
Include on line 17 any federal income
tax withheld that is shown on a Schedule K-1.
Also include on line 17 any tax withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.
Need more information or forms? Visit IRS.gov.
Line 18a—
Earned Income Credit (EIC)
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you don’t owe any tax or didn’t have
any tax withheld.
2. Do you, and your spouse if filing a joint return, have a
social security number issued on or before the due date of
your 2019 return (including extensions) that allows you to
work and is valid for EIC purposes (explained later under
Definitions and Special Rules)?
Yes. Continue
No. STOP
䊲
You can't take the credit.
Enter “No” on the dotted
line next to line 18a.
You may be able to elect to use your 2018 earned in-
TIP come to figure your EIC if (a) your 2018 earned income is more than your 2019 earned income, and (b)
your main home was located in one of the federally declared
disaster areas eligible for this relief at any time during the incident period. For details, see Pub. 596.
If you make the election to use your 2018 earned income to
figure your EIC, enter “PYEI” and the amount of your 2018
earned income on the dotted line next to line 18a.
To Take the EIC:
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule EIC.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you aren't eligible and
it is determined that your error is due to reckless or inCAUTION tentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be
allowed to take the credit for 10 years. See Form 8862, who
must file, later. You also may have to pay penalties.
3. Is your filing status married filing separately?
No. Continue
Yes. STOP
You can't take the
credit.
4. Are you filing Form 2555 (relating to foreign earned
income)?
No. Continue
Yes. STOP
5. Were you or your spouse a nonresident alien for any part of
2019?
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Definitions and Special
Rules.
Step 2
Investment Income
1. Add the amounts from
Form 1040 or 1040-SR:
Line 2a
Refunds for returns claiming the earned income credit
TIP can't be issued before mid-February 2020. This delay
applies to the entire refund, not just the portion associated with the earned income credit.
Line 2b
+
Line 3b
+
Line 6*
+
Investment Income =
All Filers
*If line 6 is a loss, enter -0-.
1. If, in 2019:
• 3 or more children lived with you, is the amount on Form
1040 or 1040-SR, line 8b, less than $50,162 ($55,952 if
married filing jointly)?
• 2 children lived with you, is the amount on Form 1040 or
1040-SR, line 8b, less than $46,703 ($52,493 if married
filing jointly)?
• 1 child lived with you, is the amount on Form 1040 or
1040-SR, line 8b, less than $41,094 ($46,884 if married
filing jointly)?
• No children lived with you, is the amount on Form 1040
or 1040-SR, line 8b, less than $15,570 ($21,370 if
married filing jointly)?
Yes. Continue
No. STOP
䊲
䊲
You can't take the
credit.
!
Step 1
䊲
2. Is your investment income more than $3,600?
Yes. Continue
No. Skip question 3; go
䊲
to question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
No. STOP
filers, later, under
You can't take the credit.
Definitions and Special
Rules.
You can't take the credit.
Need more information or forms? Visit IRS.gov.
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4. Do any of the following apply for 2019?
• You are filing Schedule E.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are filing Form 8814 (relating to election to report
child's interest and dividends on your return).
• You have income or loss from a passive activity.
Yes. Use Worksheet 1
No. Go to Step 3.
in Pub. 596 to see if you
can take the credit.
Step 3
Qualifying Child
A qualifying child for the EIC is a child who is your...
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
1. Are you claiming at least one child who meets the
conditions to be your qualifying child and, unless the child
was born and died in 2019, has a valid SSN as defined later?
Yes. Continue
No. Skip questions 2 and
䊲
3; go to Step 4.
2. Are you filing a joint return for 2019?
Yes. Skip question 3
No. Continue
䊲
and Step 4; go to Step 5.
3. Could you be a qualifying child of another person for 2019?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2019 tax return or is filing a 2019 return only
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes. STOP
Step 5.
You can't take the
credit. Enter “No” on
the dotted line next to
line 18a.
was ...
Step 4
Under age 19 at the end of 2019 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2019, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
Filers Without a Qualifying
Child
1. Is the amount on Form 1040 or 1040-SR, line 8b, less than
$15,570 ($21,370 if married filing jointly)?
Yes. Continue
No. STOP
䊲
AND
Who isn't filing a joint return for 2019
or is filing a joint return for 2019 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 596 for examples)
AND
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2019? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
December 31, 1954, and before January 2, 1995.) If your
spouse died in 2019 or if you are preparing a return for
someone who died in 2019, see Pub. 596 before you answer.
Yes. Continue
No. STOP
䊲
Who lived with you in the United States for more than half of 2019.
!
You can't take the credit for a child who didn't live with you for more
than half the year, even if you paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each qualifying child.
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.
CAUTION
!
If the child meets the conditions to be a qualifying child of any other
person (other than your spouse if filing a joint return) for 2019, see Qualifying
child of more than one person, later. If the child was married, see Married child,
later.
You can't take the credit.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2019?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No. STOP
䊲
TIP
If the child didn't live with you for more than half of 2019 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, later.
You can't take the credit.
You can't take the credit.
Enter “No” on the dotted
line next to line 18a.
4. Are you filing a joint return for 2019?
Yes. Skip questions 5
No. Continue
䊲
and 6; go to Step 5.
CAUTION
5. Could you be a qualifying child of another person for 2019?
(Check “No” if the other person isn't required to file, and
isn't filing, a 2019 tax return or is filing a 2019 return only
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Need more information or forms? Visit IRS.gov.
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Continue
Yes. STOP
7. Subtract line 6 from line 1
8. Enter all of your nontaxable combat pay if you
elect to include it in earned income. Also, enter
“NCP” and the amount of your nontaxable
combat pay on the dotted line next to line 18a on
Form 1040 or 1040-SR. See Combat pay,
nontaxable, later . . . . . . . . . . . . . . . . .
䊲
You can't take the
credit. Enter “No”
on the dotted line next
to line 18a.
Electing to include nontaxable combat
pay may increase or decrease your EIC. Figure
the credit with and without your nontaxable
combat pay before making the election.
9. Add lines 7 and 8. This is your
9.
earned income* . . . . . . . . . . . . . . . . .
*You may be able to elect to use your 2018 earned income to figure your
EIC if (a) your 2018 earned income was more than your 2019 earned
income, and (b) your main home was in the one of the federally declared
disaster areas eligible for this relief at any time during the incident
period. For details, see Pub. 596. If you make this election, skip question
2 and go to question 3.
Earned Income
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
following worksheet.
Church employees,
whichever applies.
6. Add lines 2, 3, 4, and 5
. . . . . . . . . . . . .
!
Electing to use your 2018 earned income may increase or
decrease your EIC. Figure the credit using your 2019 earned income.
Then, figure the credit using your 2018 earned income. Compare the
amounts before making the election.
CAUTION
1.
2. Enter any amount included on Form 1040 or
1040-SR, line 1, that is a taxable scholarship or
fellowship grant not reported on a Form
W-2 . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter any amount included on Form 1040 or
1040-SR, line 1, that you received for work
performed while an inmate in a penal institution.
(Enter “PRI” and the same amount on the dotted
line next to Form 1040 or 1040-SR, line 1.) .
3.
4. Enter any amount included on Form 1040 or
1040-SR, line 1, that you received as a pension or
annuity from a nonqualified deferred
compensation plan or a nongovernmental section
457 plan. (Enter “DFC” and the same amount on
the dotted line next to Form 1040 or 1040-SR,
line 1.) This amount may be shown in box 11 of
Form W-2. If you received such an amount but
box 11 is blank, contact your employer for the
amount received . . . . . . . . . . . . . . . . .
4.
5. Enter any amount included on Form 1040 or
1040-SR, line 1, that is a Medicaid waiver
payment you exclude from income (see the
instructions for Schedule 1, line 8), unless you
choose to include this amount in earned income,
in which case enter zero . . . . . . . . . . . . .
5.
6.
8.
CAUTION
You can't take the
credit.
1. Enter the amount from Form 1040 or 1040-SR,
line 1 . . . . . . . . . . . . . . . . . . . . . . . .
7.
!
6. Can you be claimed as a dependent on someone else's 2019
tax return?
No. Go to Step 5.
Yes. STOP
Step 5
. . . . . . . . . . .
!
If you are using your 2018 earned income to figure your 2019
EIC and you elected to include nontaxable combat pay, be sure to use
2018 nontaxable combat pay and enter that amount on the dotted line
next to line 18a.
CAUTION
2. Were you self-employed at any time in 2019, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you
filing Schedule C as a statutory employee?
Yes. Skip question 3
No. Continue
䊲
and Step 6; go to
Worksheet B.
3. If you have:
• 3 or more qualifying children, is your earned income less
than $50,162 ($55,952 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$46,703 ($52,493 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$41,094 ($46,884 if married filing jointly)?
• No qualifying children, is your earned income less than
$15,570 ($21,370 if married filing jointly)?
Yes. Go to Step 6.
No. STOP
You can't take the credit.
Step 6
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit figured
No. Go to Worksheet A.
by the IRS, later.
Need more information or forms? Visit IRS.gov.
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Definitions and Special Rules
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.
Church employees. Determine how much of the amount on
Form 1040 or 1040-SR, line 1, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the
amount on Form 1040 or 1040-SR, line 1, and enter the result
on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1). Be sure to answer “Yes” to question 2 in Step 5.
Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an
amount that also was reported on Form 1040 or 1040-SR, line 1
do the following.
1. Enter “Clergy” on the dotted line next to line 18a.
2. Determine how much of the amount on Form 1040 or
1040-SR, line 1, also was reported on Schedule SE, Section A,
line 2, or Section B, line 2.
3. Subtract that amount from the amount on Form 1040 or
1040-SR, line 1. Enter the result on line 1 of the worksheet in
Step 5 (instead of entering the actual amount from Form 1040
or 1040-SR, line 1).
4. Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub.
3. You
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