Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 38
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107 2017 Form 1040—Lines 34 Through 39a
The transmission or distribution of
another tax year. See the Instructions for
Line 34
electricity, natural gas, or potable water;
Form 1045 for details.
or
Reserved for Future Use
The lease, rental, license, sale, ex-
Tax and Credits
change, or other disposition of land.
At the time these instructions
!
went to print, the tuition and
For details, see Form 8903 and its in-
fees deduction formerly claimed
Line 39a
CAUTION
structions.
on line 34 had expired. You can’t claim
a deduction on line 34 for expenses paid
Line 36
If you were born before January 2, 1953,
or incurred after 2016. Line 34 is now
or were blind at the end of 2017, check
Include in the total on line 36 any of the
shown as “Reserved for future use” in
the appropriate box(es) on line 39a. If
following write-in adjustments. To find
case Congress extends the deduction for
you were married and checked the box
out if you can take the deduction, see the
2017. To find out if legislation extended
on Form 1040, line 6b, and your spouse
form or publication indicated. On the
the deduction so you can claim it on
was born before January 2, 1953, or was
dotted line next to line 36, enter the
your 2017 return, go to
IRS.gov/
blind at the end of 2017, also check the
amount of your deduction and identify it
Extenders
or IRS.gov/Form1040.
appropriate box(es) for your spouse. Be
as indicated.
sure to enter the total number of boxes
If legislation doesn’t extend the de-
Archer MSA deduction (see Form
checked. Don’t check any box(es) for
8853). Identify as “MSA.”
duction for 2017, treat the amount on
your spouse if your filing status is head
Jury duty pay if you gave the pay
line 34 as zero when any form, work-
of household.
sheet, or instruction refers to line 34.
to your employer because your employ-
Death of spouse in 2017. If your
er paid your salary while you served on
spouse was born before January 2, 1953,
Line 35
the jury. Identify as “Jury Pay.”
but died in 2017 before reaching age 65,
Deductible expenses related to in-
don’t check the box that says “Spouse
Domestic Production
come reported on line 21 from the rental
was born before January 2, 1953.”
Activities Deduction
of personal property engaged in for prof-
A person is considered to reach age
it. Identify as “PPR.”
You may be able to deduct up to 9% of
65 on the day before his or her 65th
Nontaxable amount of the value of
your qualified production activities in-
birthday.
Olympic and Paralympic medals and
come from the following activities.
USOC prize money reported on line 21.
Example. Your spouse was born on
1. Construction of real property per-
Identify as “USOC.”
February 14, 1952, and died on February
Reforestation amortization and ex-
formed in the United States.
13, 2017. Your spouse is considered age
penses (see Pub. 535). Identify as
65 at the time of death. Check the appro-
2. Engineering or architectural serv-
“RFST.”
priate box for your spouse on line 39a.
ices performed in the United States for
Repayment of supplemental unem-
However, if your spouse died on Febru-
construction of real property in the Uni-
ployment benefits under the Trade Act
ary 12, 2017, your spouse isn't consid-
ted States.
of 1974 (see Pub. 525). Identify as
ered age 65. Don’t check the box.
3. Any lease, rental, license, sale,
“Sub-Pay TRA.”
Death of taxpayer in 2017. If you are
exchange, or other disposition of:
Contributions to section 501(c)(18)
preparing a return for someone who died
a. Tangible personal property, com-
(D) pension plans (see Pub. 525). Identi-
in 2017, see Pub. 501 before completing
puter software, and sound recordings
fy as “501(c)(18)(D).”
line 39a.
that you manufactured, produced, grew,
Contributions by certain chaplains
Blindness
or extracted in whole or in significant
to section 403(b) plans (see Pub. 517).
part in the United States,
Identify as “403(b).”
If you weren’t totally blind as of De-
Attorney fees and court costs for
b. Any qualified film you produced,
cember 31, 2017, you must get a state-
actions involving certain unlawful dis-
or
ment certified by your eye doctor (oph-
crimination claims, but only to the ex-
thalmologist or optometrist) that:
c. Electricity, natural gas, or potable
tent of gross income from such actions
You can't see better than 20/200 in
water you produced in the United States.
(see Pub. 525). Identify as “UDC.”
your better eye with glasses or contact
Your deduction may be reduced if
Attorney fees and court costs you
lenses, or
you had oil-related qualified production
paid in connection with an award from
Your field of vision is 20 degrees
activities income.
the IRS for information you provided
or less.
that helped the IRS detect tax law viola-
The deduction doesn't apply to in-
If your eye condition isn't likely to
tions, up to the amount of the award in-
come derived from:
improve beyond the conditions listed
cludible in your gross income. Identify
The sale of food and beverages
above, you can get a statement certified
as “WBF.”
you prepared at a retail establishment;
by your eye doctor (ophthalmologist or
Property you leased, licensed, or
Line 37
optometrist) to this effect instead.
rented for use by any related person;
If line 37 is less than zero, you may have
You must keep the statement for your
a net operating loss that you can carry to
records.
-38-
Need more information or forms? Visit IRS.gov.
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