Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 37
ADVERTISEMENT
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
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
922017 Form 1040A—Lines 24 and 28
Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind—Line 24
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard Deduction
Worksheet for Dependents.
Enter the number from the box on
Don’t use the number of exemptions
▶
!
Form 1040A, line 23a . . . . . . . . . . . . . . .
from line 6d.
CAUTION
IF your filing
AND the number in
THEN your standard
status is . . .
the box above is . . .
deduction is . . .
1
$7,900
Single
2
9,450
1
$13,950
Married filing jointly
2
15,200
or
3
16,450
Qualifying widow(er)
4
17,700
1
$7,600
2
8,850
Married filing separately
3
10,100
4
11,350
1
$10,900
Head of household
2
12,450
Line 28
Alternative minimum tax. If both 1 and 2 next apply to you,
use the Alternative Minimum Tax Worksheet in these instruc-
Tax
tions to see if you owe this tax and, if you do, the amount to
include on line 28.
Do you want the IRS to figure your tax for you?
1. The amount on Form 1040A, line 26, is: $28,350 or
more if single or married filing jointly; $32,400 if a qualifying
Yes. See chapter 30 of Pub. 17 for details, including who is eligible and
widow(er); or $16,200 or more if head of household or married
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.
filing separately.
No. Use the Tax Table to figure your tax unless you are required to use
2. The amount on Form 1040A, line 22, is more than:
Form 8615 (see Form 8615, later) or the Qualified Dividends and Capital
$54,300 if single or head of household; $84,500 if married fil-
Gain Tax Worksheet in these instructions. Also include in the total on
ing jointly or qualifying widow(er); $42,250 if married filing
line 28 any of the following taxes.
separately.
For help with the alternative minimum tax, go to
IRS.gov/
AMT.
Tax from recapture of education credits. You may owe this
If filing for a child who must use
Form 8615
to figure
tax if (a) you claimed an education credit in an earlier year, and
!
the tax and the amount on Form 1040A, line 22, is
(b) either tax-free educational assistance or a refund of quali-
more than the total of $7,500 plus the amount on
fied expenses was received in 2017 for the student. See the In-
CAUTION
Form 1040A, line 7, don't file this form. Instead, file Form
structions for Form 8863 for more details. If you owe this tax,
1040 for the child. Use Form 6251 to see if the child owes this
enter the amount and “ECR” to the left of the entry space for
tax.
line 28.
-37-
Need more information or forms? Visit IRS.gov.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2007
Financial
Related Categories
Parent category: Financial