THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES
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For more information on IRS Free File and e-ﬁle,
see Free Software Options for Doing Your Taxes in
these instructions or go to IRS.gov/FreeFile.
2017 TAX CHANGES
See What’s New in these instructions.
For the latest information about developments
related to Form 1040 and its instructions, such
as legislation enacted after they were published, go
Department of the Treasury Internal Revenue Service IRS.gov
Jan 30, 2018
Cat. No. 24811V