Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 6
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
92What's New
For information about any additional changes to the 2017 tax law or any other devel-
opments affecting Form 1040A or its instructions, go to
IRS.gov/Form1040A
or
IRS.gov/Extenders.
Due date of return. File Form 1040A by April 17, 2018. The
Mailing your return. If you live in Connecticut, District of
due date is April 17, because April 15 is a Sunday and the
Columbia, Maryland, Pennsylvania, Rhode Island, or West
Emancipation Day holiday in the District of Columbia is ob-
Virginia and you are mailing in your return, you will need to
served on April 16—even if you do not live in the District of
mail it to a different address this year. See Where Do You File?
Columbia.
at the end of these instructions.
Childless earned income credit (EIC). If your child meets
Exemption amount for alternative minimum tax (AMT).
the tests to be your qualifying child, but also meets the tests to
The exemption amount for the AMT has increased to $54,300
be the qualifying child of another person, only one of you can
($84,500 if married filing jointly or qualifying widow(er);
actually treat the child as a qualifying child to claim the EIC. If
$42,250 if married filing separately).
the other person can claim the child as a qualifying child, you
Standard deduction amounts increased.
For 2017, the
can't claim the EIC as a taxpayer with a qualifying child unless
standard deduction for married individuals filing a joint return
you have another qualifying child. However, you may be able
and qualifying widow(er)s has increased to $12,700; for head
to claim the EIC without a qualifying child. For more informa-
of household filers the amount has increased to $9,350; and for
tion, see Pub. 596.
single filers and married individuals filing separate returns the
Secure access. To combat identity fraud, the IRS has upgra-
amount has increased to $6,350.
ded its identity verification process for certain self-help tools
EIN needed to claim the American opportunity credit. To
on IRS.gov. To find out what types of information new users
claim the American opportunity credit, you need to have the
will need, go to IRS.gov/SecureAccess.
employer identification number (EIN) of the institution to
Access your online account. You must authenticate your
which your qualified expenses were paid. See the Instructions
identity. To securely log in to your federal tax account, go to
for Form 8863.
IRS.gov/Account. View the amount you owe, review 18 months
W-2 verification code. A new "verification code" box will ap-
of payment history, access online payment options, and create
pear on Form W-2, but not all W-2s will have a 16-digit code
or modify an online payment agreement. You can also access
in box 9. If you e-file and your W-2 has a verification code in
your tax records online.
box 9, enter it when prompted by your tax software. Don't enter
Tuition and fees deduction expired. At the time these in-
the verification code if you file your return on paper.
structions went to print, certain tax benefits had expired, in-
Disaster tax relief. Disaster tax relief was enacted for those
cluding the tuition and fees deduction (line 19). That line is
impacted by certain Presidentially declared disasters. The tax
now shown as "Reserved for future use" in case Congress ex-
benefits provided by this relief include the following.
tends the tuition and fees deduction for 2017. You can find out
Election to use your 2016 earned income to figure your
if legislation extended this and other tax benefits to allow you
2017 earned income credit. See the instructions for lines 42a
to claim them on your 2017 return at
IRS.gov/Form1040A
or
and 42b for more information on this election.
IRS.gov/Extenders.
Election to use your 2016 earned income to figure your
New withholding tables. To reflect changes made by the tax
2017 additional child tax credit. See the instructions for line 43
reform legislation, the IRS has released updated income-tax
and the Instructions for Schedule 8812 for more information on
withholding tables. The new withholding tables are designed to
this election.
work with the Form(s) W-4 you have already filed with your
At the time these instructions went to print, Congress
employer. To see if you need to have your withholding in-
!
was considering legislation that would provide addi-
creased or decreased, use the IRS Withholding Calculator at
tional tax relief for individuals affected by certain
CAUTION
IRS.gov/W4App. The calculator is being revised to take into ac-
2017 disasters. For more information and to see if legislation
count these changes and should be available by the end of Feb-
was enacted, see Pub. 976.
ruary.
-6-
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