Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 43
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 38 Through 41
claim as a dependent didn’t have coverage. See the Instructions
able to claim the premium tax credit. See the instructions for
for Form 8965 for information on coverage exemptions and
line 45 and Form 8962.
figuring the shared responsibility payment. However, if you
Line 40
can be claimed as a dependent, you do not need to check the
box, claim a coverage exemption or report a payment. Leave
Federal Income Tax Withheld
the entry space blank. You do not need to attach Form 8965 or
see its instructions.
Add the amounts shown as federal income tax withheld on
your Forms W-2 and 1099-R. Enter the total on line 40. The
If you or someone in your household had minimum essen-
amount withheld should be shown in box 2 of Form W-2, and
tial coverage in 2017, the provider of that coverage is required
in box 4 of Form 1099-R. Attach your Form(s) W-2 to the front
to send you and the IRS a Form 1095-A, 1095-B, or 1095-C
of your paper return. Attach Form(s) 1099-R to the front of
(with Part III completed) that lists individuals in your family
your return if federal income tax was withheld.
who were enrolled in the coverage and shows their months of
If you received a 2017 Form 1099 showing federal income
coverage.
tax withheld on dividends, taxable or tax-exempt interest in-
Individuals enrolled in health insurance coverage through
come, unemployment compensation, social security benefits, or
the Marketplace generally receive this information on Form
railroad retirement benefits, include the amount withheld in the
1095-A, Health Insurance Marketplace Statement.
total on line 40. This should be shown in box 4 of Form 1099,
Individuals enrolled in health insurance coverage provi-
box 6 of Form SSA-1099, or box 10 of Form RRB-1099. If
ded by their employer generally receive this information on ei-
federal income tax was withheld from your Alaska Permanent
ther Form 1095-B, Health Coverage, or on Form 1095-C, Em-
Fund dividends, include the tax withheld in the total on line 40.
ployer-Provided Health Insurance Offer and Coverage.
Individuals enrolled in a government-sponsored health
Line 41
program or in other types of coverage generally receive this in-
formation on Form 1095-B, Health Coverage.
2017 Estimated Tax Payments
You should receive Form 1095-A by early February 2018
Enter any estimated federal income tax payments you made for
and Form 1095-B or 1095-C by early March 2018, if applica-
2017. Include any overpayment that you applied to your 2017
ble. You don’t need to wait to receive your Form 1095-B or
estimated tax from your 2016 return or an amended return
1095-C to file your return. You may rely on other information
(Form 1040X).
about your coverage to complete line 38. Don’t include Form
If you and your spouse paid joint estimated tax but are now
1095-A, Form 1095-B, or Form 1095-C with your tax return.
filing separate income tax returns, you can divide the amount
Your health care coverage provider may have asked for your
paid in any way you choose as long as you both agree. If you
social security number. To understand why, go to
IRS.gov/
can't agree, you must divide the payments in proportion to each
ACASSN.
spouse's individual tax as shown on your separate returns for
Minimum essential coverage. Most health care coverage that
2017. For an example of how to do this, see Pub. 505. You
people have is minimum essential coverage.
may want to attach an explanation of how you and your spouse
Most types of health care coverage provided by your em-
divided the payments. Be sure to show both social security
ployer;
numbers (SSNs) in the space provided on the separate returns.
Many types of government-sponsored health care cover-
If you or your spouse paid separate estimated tax but you are
age including Medicare, most Medicaid coverage, and most
now filing a joint return, add the amounts you each paid. Fol-
health care coverage provided to veterans and active duty serv-
low these instructions even if your spouse died in 2017 or in
ice members;
2018 before filing a 2017 return.
Health care coverage you buy through the Marketplace;
Divorced taxpayers. If you got divorced in 2017 and you
and
made joint estimated tax payments with your former spouse,
Certain types of health care coverage you buy directly
enter your former spouse's SSN in the space provided on the
from an insurance company.
front of Form 1040A. If you were divorced and remarried in
See the Instructions for Form 8965 for more information on
2017, enter your present spouse's SSN in the space provided on
what qualifies as minimum essential coverage.
the front of Form 1040A. Also, in the blank space to the left of
line 41, enter your former spouse's SSN, followed by “DIV.”
Reminder–Health care coverage. If you need health care
coverage, go to
to learn about health in-
Name change. If you changed your name because of mar-
surance options for you and your family, how to buy health in-
riage, divorce, etc., and you made estimated tax payments us-
surance, and how you might qualify to get financial assistance
ing your former name, attach a statement to the front of Form
to buy health insurance.
1040A. On the statement, explain all the payments you and
your spouse made in 2017 and the name(s) and SSN(s) under
Premium tax credit. If you, your spouse, or a dependent en-
which you made them.
rolled in health insurance through the Marketplace, you may be
-43-
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