Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 30
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92line 21, but you must use Form 1040. An eligible educator is a
Alaska Permanent Fund dividends. Include the dividends in
kindergarten through grade 12 teacher, instructor, counselor,
the total on line 13.
principal, or aide who worked in a school for at least 900 hours
Lines 14a and 14b
during a school year.
Qualified expenses include ordinary and necessary expenses
paid:
Social Security Benefits
For professional development courses you have taken re-
You should receive a Form SSA-1099 showing in box 3 the to-
lated to the curriculum you teach or to the students you teach.
tal social security benefits paid to you. Box 4 will show the
In connection with books, supplies, equipment (including
amount of any benefits you repaid in 2017. If you received rail-
computer equipment, software, and services), and other materi-
road retirement benefits treated as social security, you should
als used in the classroom.
receive a Form RRB-1099.
An ordinary expense is one that is common and accepted in
Use the Social Security Benefits Worksheet in these instruc-
your educational field.
tions to see if any of your benefits are taxable.
A necessary expense is one that is helpful and appropriate
Exception. Don't use the Social Security Benefits Worksheet
for your profession as an educator. An expense doesn't have to
if any of the following applies.
be required to be considered necessary.
You made contributions to a traditional IRA for 2017 and
Qualified expenses don't include expenses for home school-
you or your spouse were covered by a retirement plan at work.
ing or for nonathletic supplies for courses in health or physical
Instead, use the worksheets in Pub. 590-A to see if any of your
education.
social security benefits are taxable and to figure your IRA de-
You must reduce your qualified expenses by the following
duction.
amounts.
You repaid any benefits in 2017 and your total repay-
Excludable U.S. series EE and I savings bond interest
ments (box 4) were more than your total benefits for 2017
from Form 8815.
(box 3). None of your benefits are taxable for 2017. Also, you
Nontaxable qualified tuition program earnings or distri-
may be able to take an itemized deduction or a credit for part of
butions.
the excess repayments if they were for benefits you included in
Any nontaxable distribution of Coverdell education sav-
gross income in an earlier year. But you must use Form 1040 to
ings account earnings.
do so. For more details, see Pub. 915.
Any reimbursements you received for these expenses that
You file Form 8815. Instead, use the worksheet in Pub.
weren't reported to you in box 1 of your Form W-2.
915.
For more details, use
Tax Topic 458
or see Pub. 529.
Benefits for earlier year received in 2017? If any of
Line 17
your benefits are taxable for 2017, and they include a
TIP
lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See
IRA Deduction
Lump-Sum Election in Pub. 915 for details.
If you made any nondeductible contributions to a tra-
Social security information. Social security beneficiaries can
ditional individual retirement arrangement (IRA) for
TIP
now get a variety of information from the SSA website with a
2017, you must report them on Form 8606.
my Social Security account, including getting a replacement
Form SSA-1099 if needed. For more information and to set up
If you made contributions to a traditional IRA for 2017, you
may be able to take an IRA deduction. But you, or your spouse
an account, go to SSA.gov/myaccount.
if filing a joint return, must have had earned income to do so. If
Form RRB-1099. If you need a replacement Form RRB-1099,
you were a member of the U.S. Armed Forces, earned income
call the Railroad Retirement Board at 1-877-772-5772 or go to
includes any nontaxable combat pay you received. A statement
should be sent to you by May 31, 2018, that shows all contribu-
tions to your traditional IRA for 2017.
Adjusted Gross Income
Use the IRA Deduction Worksheet in these instructions to
figure the amount, if any, of your IRA deduction. But read the
Line 16
following 11-item list before you fill in the worksheet.
1. If you were age 70
or older at the end of 2017, you
1 2
Educator Expenses
can't deduct any contributions made to your traditional IRA for
2017 or treat them as nondeductible contributions.
If you were an eligible educator in 2017, you can deduct on
line 16 up to $250 of qualified expenses you paid in 2017. If
2. You can't deduct contributions to a Roth IRA. But you
you and your spouse are filing jointly and both of you were eli-
may be able to take the retirement savings contributions credit
gible educators, the maximum deduction is $500. However,
(saver's credit). See the instructions for line 34.
neither spouse can deduct more than $250 of his or her quali-
3. If you are filing a joint return and you or your spouse
fied expenses on line 16. You may be able to deduct expenses
made contributions to both a traditional IRA and a Roth IRA
that are more than the $250 (or $500) limit on Schedule A,
-30-
Need more information or forms? Visit IRS.gov.
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