Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 29
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107 2017 Form 1040—Lines 19 Through 21
ment compensation paid to you in 2017.
income in an earlier year. For more de-
Jury duty pay. Also see the instruc-
Report this amount on line 19. However,
tails, see Pub. 915.
tions for line 36.
if you made contributions to a govern-
You file Form 2555, 2555-EZ,
Alaska Permanent Fund dividends.
mental
unemployment
compensation
4563, or 8815, or you exclude employ-
Reimbursements or other amounts
program or to a governmental paid fami-
er-provided adoption benefits or income
received for items deducted in an earlier
ly leave program and you aren't itemiz-
from sources within Puerto Rico. In-
year, such as medical expenses, real es-
ing deductions, reduce the amount you
stead, use the worksheet in Pub. 915.
tate taxes, general sales taxes, or home
report on line 19 by those contributions.
mortgage interest. See Recoveries in
Benefits for earlier year re-
If you are itemizing deductions, see the
Pub. 525 for details on how to figure the
ceived in 2017? If any of your
TIP
instructions on Form 1099-G.
amount to report.
benefits are taxable for 2017
Income from the rental of personal
and they include a lump-sum benefit
If you received an overpayment of
property if you engaged in the rental for
payment that was for an earlier year,
unemployment compensation in 2017
profit but were not in the business of
you may be able to reduce the taxable
and you repaid any of it in 2017, sub-
renting such property. Also see the in-
amount. See Lump-Sum Election in
tract the amount you repaid from the to-
structions for line 36.
Pub. 915 for details.
tal amount you received. Enter the result
Income from an activity not engag-
on line 19. Also, enter “Repaid” and the
ed in for profit. See Pub. 535.
Social security information. Social se-
amount you repaid on the dotted line
curity beneficiaries can now get a varie-
Amounts deemed to be income
next to line 19. If, in 2017, you repaid
ty of information from the SSA website
from a health savings account (HSA) be-
unemployment compensation that you
with a my Social Security account, in-
cause you didn't remain an eligible indi-
included in gross income in an earlier
cluding getting a replacement Form
vidual during the testing period. See
year, you can deduct the amount repaid
SSA-1099 if needed. For more informa-
Form 8889, Part III.
on Schedule A, line 23. But if you re-
tion and to set up an account, go to
Gambling winnings, including lot-
paid more than $3,000, see Repayments
SSA.gov/myaccount.
teries, raffles, a lump-sum payment from
in Pub. 525 for details on how to report
the sale of a right to receive future lot-
Form RRB-1099. If you need a re-
the repayment.
tery payments, etc. For details on gam-
placement Form RRB-1099, call the
Lines 20a and 20b
bling losses, see the instructions for
Railroad
Retirement
Board
at
Schedule A, line 28.
1-877-772-5772 or go to
Social Security Benefits
Attach Form(s) W-2G to Form
Line 21
1040 if any federal income tax
TIP
You should receive a Form SSA-1099
was withheld.
showing in box 3 the total social securi-
Other Income
Reemployment trade adjustment
ty benefits paid to you. Box 4 will show
assistance (RTAA) payments. These
the amount of any benefits you repaid in
Do not report on this line any
payments should be shown in box 5 of
2017. If you received railroad retirement
!
income from self-employment
Form 1099-G.
benefits treated as social security, you
or fees received as a notary
CAUTION
Loss on certain corrective distribu-
should receive a Form RRB-1099.
public. Instead, you must use Sched-
tions of excess deferrals. See Retirement
ule C, C-EZ, or F, even if you don’t have
Use the Social Security Benefits
Plan Contributions in Pub. 525.
any business expenses. Also, don’t re-
Worksheet in these instructions to see if
Dividends on insurance policies if
port on line 21 any nonemployee com-
any of your benefits are taxable.
they exceed the total of all net premiums
pensation shown on Form 1099-MISC
Exception. Do not use the Social Se-
you paid for the contract.
(unless it isn't self-employment income,
curity Benefits Worksheet in these in-
Recapture of a charitable contribu-
such as income from a hobby or a
structions if any of the following ap-
tion deduction relating to the contribu-
sporadic activity). Instead, see the in-
plies.
tion of a fractional interest in tangible
structions on Form 1099-MISC to find
You made contributions to a tradi-
personal property. See Fractional Inter-
out where to report that income.
tional IRA for 2017 and you or your
est in Tangible Personal Property in
spouse were covered by a retirement
Pub. 526. Interest and an additional 10%
Taxable income. Use line 21 to report
plan at work or through self-employ-
tax apply to the amount of the recapture.
any taxable income not reported else-
ment. Instead, use the worksheets in
See the instructions for line 62.
where on your return or other schedules.
Pub. 590-A to see if any of your social
Recapture of a charitable contribu-
List the type and amount of income. If
security benefits are taxable and to fig-
tion deduction if the charitable organiza-
necessary, include a statement showing
ure your IRA deduction.
tion disposes of the donated property
the required information. For more de-
You repaid any benefits in 2017
within 3 years of the contribution. See
tails, see Miscellaneous Income in Pub.
and your total repayments (box 4) were
Recapture if no exempt use in Pub. 526.
525.
more than your total benefits for 2017
Canceled debts. These amounts
Examples of income to report on
(box 3). None of your benefits are taxa-
may be shown in box 2 of Form 1099-C.
line 21 include the following.
ble for 2017. Also, you may be able to
However, part or all of your income
Most prizes and awards. But see
take an itemized deduction or a credit
from the cancellation of debt may be
Olympic and Paralympic medals and
for part of the excess repayments if they
nontaxable. See Pub. 4681 or go to
USOC prize money, later.
were for benefits you included in gross
-29-
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