Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 53

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2017 Form 1040—Lines 62 Through 65
amount required to be included in in-
line 64. The amount withheld should be
Your 2016 return, or
come plus an interest amount deter-
shown in box 2 of Form W-2 and in
An amended return (Form 1040X).
mined under section 409A(a)(1)(B)(ii).
box 4 of Form W-2G or 1099-R. Attach
If you and your spouse paid joint esti-
See section 409A(a)(1)(B) for details.
your Form(s) W-2 to the front of your
mated tax but are now filing separate in-
Identify as “NQDC.”
return. Attach Forms W-2G and 1099-R
come tax returns, you can divide the
to the front of your return if federal in-
17. Additional tax on compensation
amount paid in any way you choose as
come tax was withheld.
you received from a nonqualified defer-
long as you both agree. If you can't
red compensation plan described in sec-
If you received a 2017 Form 1099
agree, you must divide the payments in
tion 457A if the compensation would
proportion to each spouse's individual
showing federal income tax withheld on
have been includible in your income in
tax as shown on your separate returns
dividends, taxable or tax-exempt interest
an earlier year except that the amount
income, unemployment compensation,
for 2017. For an example and more in-
wasn't determinable until 2017. The tax
formation, see Pub. 505. Be sure to
social security benefits, railroad retire-
is 20% of the amount required to be in-
ment benefits, or other income you re-
show both social security numbers
cluded in income plus an interest
(SSNs) in the space provided on the sep-
ceived, include the amount withheld in
amount
determined
under
section
arate returns. If you or your spouse paid
the total on line 64. This should be
457A(c)(2). See section 457A for de-
shown in box 4 of Form 1099, box 6 of
separate estimated tax but you are now
tails. Identify as “457A.”
filing a joint return, add the amounts you
Form SSA-1099, or box 10 of Form
18. Tax on noneffectively connected
RRB-1099.
each paid. Follow these instructions
income for any part of the year you were
even if your spouse died in 2017 or in
If you had Additional Medicare Tax
a nonresident alien (see the Instructions
2018 before filing a 2017 return.
withheld, include the amount shown on
for
Form
1040NR).
Identify
as
Divorced taxpayers. If you got di-
Form 8959, line 24, in the total on
“1040NR.”
vorced in 2017 and you made joint esti-
line 64. Attach Form 8959.
19. Any interest amount from Form
mated tax payments with your former
Include on line 64 any federal income
8621, line 16f, relating to distributions
spouse, enter your former spouse's SSN
tax withheld that is shown on a Sched-
from, and dispositions of, stock of a sec-
in the space provided on the front of
ule K-1.
tion 1291 fund. Identify as “1291INT.”
Form 1040. If you were divorced and re-
married in 2017, enter your present
20. Any interest amount from Form
Also include on line 64 any tax with-
spouse's SSN in the space provided on
8621, line 24. Identify as “1294INT.”
held that is shown on Form 1042-S,
the front of Form 1040. Also, under the
Form 8805, or Form 8288-A. You
heading Payments to the left of line 65,
should attach the form to your return to
Payments
enter your former spouse's SSN, fol-
claim a credit for the withholding.
lowed by “DIV.”
Line 65
Name change. If you changed your
Line 64
name and you made estimated tax pay-
2017 Estimated Tax
ments using your former name, attach a
Federal Income Tax
statement to the front of Form 1040 that
Payments
Withheld
explains all the payments you and your
Enter any estimated federal income tax
spouse made in 2017 and the name(s)
Add the amounts shown as federal in-
payments you made for 2017. Include
and SSN(s) under which you made
come tax withheld on your Forms W-2,
any overpayment that you applied to
them.
W-2G, and 1099-R. Enter the total on
your 2017 estimated tax from:
-53-
Need more information or forms? Visit IRS.gov.

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