Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 32
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92for 2017, don't use the IRA Deduction Worksheet in these in-
8. Don't include rollover contributions in figuring your de-
structions. Instead, see Pub. 590-A to figure the amount, if any,
duction. Instead, see the instructions for lines 11a and 11b.
of your IRA deduction.
9. Don't include trustees' fees that were billed separately
4. You can't deduct elective deferrals to a 401(k) plan,
and paid by you for your IRA. You may be able to deduct those
403(b) plan, section 457 plan, SIMPLE plan, or the federal
fees as an itemized deduction. But you must use Form 1040 to
Thrift Savings Plan. These amounts aren't included as income
do so.
in box 1 of your Form W-2. But you may be able to take the
10. Don't include any repayments of qualified reservist dis-
retirement savings contributions credit. See the instructions for
tributions. You can't deduct them. For information on how to
line 34.
report these repayments, see Qualified reservist repayments in
5. If you made contributions to your IRA in 2017 that you
Pub. 590-A.
deducted for 2016, don't include them in the worksheet.
11. If the total of your IRA deduction on line 17 plus any
6. If you received income from a nonqualified deferred
nondeductible contribution to your traditional IRAs shown on
compensation plan or nongovernmental section 457 plan that is
Form 8606 is less than your total traditional IRA contributions
included in box 1 of your Form W-2, don't include that income
for 2017, see Pub. 590-A for special rules.
on line 8 of the worksheet. The income should be shown in (a)
By April 1 of the year after the year in which you
box 11 of your Form W-2 or (b) box 12 of your Form W-2 with
reach age 70
, you must start taking minimum re-
1 2
TIP
code Z. If it isn't, contact your employer for the amount of the
quired distributions from your traditional IRA. If you
income.
don't, you may have to pay a 50% additional tax on the amount
7. You must file a joint return to deduct contributions to
that should have been distributed. For details, including how to
your spouse's IRA. Enter the total IRA deduction for you and
figure the minimum required distribution, see Pub. 590-B.
your spouse on line 17.
-32-
Need more information or forms? Visit IRS.gov.
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