Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 38
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922017 Form 1040A—Line 28
Alternative Minimum Tax Worksheet—Line 28
Keep for Your Records
Before you begin:
Figure the amount you would enter on Form 1040A, line 30, as if you do not owe this tax.
1. Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the amount shown below for your filing status
Single or head of household—$54,300
Married filing jointly or qualifying
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
widow(er)—$84,500
Married filing separately—$42,250
3. Subtract line 2 from line 1. If zero or less, stop here; you do not owe this tax . . . . . . . . . . . . . . . . . . .
3.
4. Enter the amount shown below for your filing status.
Single or head of household—$120,700
Married filing jointly or qualifying
. . . . . . . . . . . . . . . . . . . . . . .
4.
widow(er)—$160,900
Married filing separately—$80,450
5. Subtract line 4 from line 1. If zero or less, enter -0- here and on line 6, and go to
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Multiply line 5 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Add lines 3 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. If line 7 is $187,800 or less ($93,900 or less if married filing separately), multiply
line 7 by 26% (0.26). Otherwise, multiply line 7 by 28% (0.28) and subtract $3,756
($1,878 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Did you use the Qualified Dividends and Capital Gain Tax Worksheet to figure
the tax on the amount on Form 1040A, line 27?
No. Skip lines 9 through 19; enter the amount from line 8 on line 20 and go to
line 21.
Yes. Enter the amount from line 4 of that worksheet . . . . . . . . . . . . . . . . . . . .
9.
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. If line 11 is $187,800 or less ($93,900 or less if married filing separately), multiply line 11 by 26% (0.26). Otherwise,
multiply line 11 by 28% (0.28) and subtract $3,756 ($1,878 if married filing separately) from the result . . . . . . . . . . . . 12.
13. Enter the amount shown below for your filing status:
Single or married filing separately— $37,950
Married filing jointly or Qualifying widow(er)— $75,900
. . . . . . . . . . . 13.
Head of household—$50,800
14. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet . . . . . . 14.
15. Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Enter the smaller of line 10 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Subtract line 16 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Add lines 12 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Enter the smaller of line 8 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.
21. Enter the amount you would enter on Form 1040A, line 30, if you do not owe this tax . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Alternative minimum tax. Is the amount on line 20 more than the amount on line 21?
No. You do not owe this tax.
Yes. Subtract line 21 from line 20. Also include this amount in the total on Form 1040A, line 28. Enter “AMT”
and show the amount in the space to the left of line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
But if the child files a joint return for 2017 or if neither of the
Form 8615
child's parents was alive at the end of 2017, don't use Form
8615 to figure the child's tax.
Form 8615 generally must be used to figure the tax for any
A child born on January 1, 2000, is considered to be age 18
child who had more than $2,100 of unearned income, such as
at the end of 2017; a child born on January 1, 1999, is consid-
taxable interest, ordinary dividends, or capital gain distribu-
ered to be age 19 at the end of 2017; a child born on January 1,
tions, and who either:
1994, is considered to be age 24 at the end of 2017.
1. Was under age 18 at the end of 2017,
2. Was age 18 at the end of 2017 and didn't have earned in-
Qualified Dividends and Capital Gain Tax Worksheet
come that was more than half of the child's support, or
If you received qualified dividends or capital gain distributions,
3. Was a full-time student at least age 19 but under age 24
use the Qualified Dividends and Capital Gain Tax Worksheet
at the end of 2017 and didn't have earned income that was
to figure your tax.
more than half of the child's support.
-38-
Need more information or forms? Visit IRS.gov.
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