Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 105
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 
92 
93 
94 
95 
96 
97 
98 
99 
100 
101 
102 
103 
104 
105 
106 
107 Index to Instructions
Educator expenses
31
Elderly persons:
A
L
Credit for
50
Standard deduction
39
ABLE account 31,
50
Life insurance
31
Electric vehicles
50
Additional Medicare Tax
52
Line instructions for Form 1040
77
Electronic filing (e-file) 5, 10, 11, 72, 74, 76,
77
Address change
13
Living abroad, U.S. citizens and resident
Estimated tax 53, 75,
92
Adjusted gross income
31–38
aliens 7,
21
Excess deferrals
22
Adoption credit
50
Long-term care insurance
32
Excess social security and tier 1 RRTA tax
Adoption expenses:
Lump-sum distributions
27
withheld
72
Employer-provided benefits for
21
Exemptions
15
Adoption taxpayer identification number
18
Extension of time to file 7,
71
Alaska Permanent Fund dividends
29
M
Aliens
7
Alimony paid
33
Market discount on bonds
22
Married persons:
Alimony received
24
F
Filing joint returns
14
Alternative minimum tax
45
Filing requirements
10
Amended return
92
Filing separate returns
14
Filing status, which box to check 14,
15
Amount you owe
74–76
Living apart
15
Foreign accounts and trusts
21
Medicaid waiver payments to care provider
31
Annuities 26,
27
Foreign-source income
21
Medical insurance premiums, credit for
71
Archer MSAs 29, 50,
52
Foreign tax credit
45
Medicare tax, additional
52
Artists
32
Forms W-2, 1098, and 1099—where to report
Attachments to the return
77
Mortgage interest credit
50
certain items from 10,
11
Awards
29
Moving expenses
32
Form W-2
22
Multiple support agreement
20
Free tax help
93
B
N
Bankruptcy cases, chapter 11
21
G
Bequests
31
Name change
13
Gambling
29
Blindness 38,
39
Net Investment Income Tax
52
General business credit
50
Business income or loss
25
Net operating loss
31
Gifts
31
Nonresident aliens 7, 13,
14
Golden parachute payments
52
Group-term life insurance, uncollected tax
C
on
52
O
Canceled debt
29
Capital gain distributions
25
Offsets
72
Capital gain or loss
25
Order form for forms and publications
102
H
Child's requirement to file 8,
9
Other income
29
Head of household
14
Other taxes
50–52
Child and dependent care expenses, credit
Health care coverage, individual
for
45
responsibility
51
Child custody
19
Health insurance deduction, self-employed
32
Child support
31
P
Health insurance premiums, credit for
71
Child tax credits 17, 48,
71
Health savings accounts 29, 31, 32, 50,
52
Parents, divorced or separated
18
Community property states
21
Help, tax
93
Payments
53–72
Contributions to reduce debt held by the
Homebuyer credit, first-time
51
public
92
Pay taxes electronically
74
Household employment taxes
51
Penalty:
Corrective distributions
22
How to comment on forms
100
Early withdrawal of savings
33
How to get tax help
93
Estimated tax 75,
76
Others (including late filing and late
D
payment)
95
Penalty on early withdrawal of savings
33
Daycare center expenses
45
I
Pensions and annuities 26,
27
Death of a taxpayer
93
Identity Protection PIN
77
Death of spouse 16,
93
Premium tax credit
71
Identity theft
92
Dependent care benefits
21
Presidential election $3 check-off
13
Income
21–29
Private delivery services
8
Dependents:
Income tax withholding (federal) 53,
92
Prizes
29
Exemptions for
17
Individual retirement arrangements (IRAs):
Public debt, gift to reduce the
92
Standard deduction
39
Contributions to (line 32) 33,
35
Direct deposit of refund
72–74
Credit for contributions to
47
Disability expenses
31
Distributions from (lines 15a and 15b)
25
Disclosure, Privacy Act, and Paperwork
Q
Nondeductible contributions to 25,
33–35
Reduction Act Notice
100
Individual taxpayer identification numbers
13
Qualified dividends
42–44
Dividends:
Injured spouse
72
Qualified dividends and capital gain tax
Nondividend distributions
22
Innocent spouse relief
91
worksheet
42–44
Ordinary dividends
22
Installment payments
75
Qualified retirement plans, deduction for
32
Qualified dividends 23,
42–44
Interest income:
Qualified tuition program earnings 31,
50
Divorced parents
18
Taxable
22
Domestic production activities deduction
38
Tax-exempt
22
Dual-status aliens 7,
14
Interest on taxes
95
R
Investment income, tax on
52
Itemized deductions or standard deduction
39
Railroad retirement benefits:
E
ITINs for aliens
13
Treated as a pension
26
Treated as social security
29
Earned income credit (EIC)
54–70
Records, how long to keep
92
Combat pay, nontaxable
56
Education:
Refund
72–74
J
Refund information
97
Credits 47,
71
Jury duty pay 29,
38
Refund offset
72
Expenses 37, 47,
71
Refunds, credits, or offsets of state and local
Recapture of education credits
41
income taxes
23
Savings accounts 29, 31,
50
Reservists, expenses of
32
-105-
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial