Form 1040 Instructions - 2015 Page 103
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105 Index to Instructions
Educator expenses
31
Elderly persons:
A
L
Credit for
50
Standard deduction
39
ABLE account 31,
51
Life insurance
31
Electric vehicles
50
Additional Medicare Tax
52
Line instructions for Form 1040
76
Electronic filing (efile) 4, 11, 72, 74,
76
Address change
13
Living abroad, U.S. citizens and resident
Estimated tax 53, 75,
90
Adjusted gross income
31–38
aliens 7,
21
Excess salary deferrals
22
Adoption credit
50
Longterm care insurance
32
Excess social security and tier 1 RRTA tax
Adoption expenses:
Lumpsum distributions
27
withheld
71
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
Alimony received
24
F
Married persons:
Alternative minimum tax
45
Filing joint returns
14
Filing requirements
11
Amended return
91
Filing separate returns
14
Filing status, which box to check
13–15
Amount you owe 74,
75
Living apart
15
Foreign accounts and trusts
21
Annuities 26,
27
Medicaid waiver payments to care provider
31
Foreignsource income
21
Archer MSAs 29, 51,
52
Medical insurance premiums, credit for
71
Foreign tax credit
45
Artists
31
Medicare tax, additional
52
Forms W2, 1098, and 1099—where to report
Attachments to the return
76
Mortgage interest credit
50
certain items from
11
Awards
29
Moving expenses
32
Form W2
22
Multiple support agreement
20
Free tax help
92
myRA
®
73
B
Bankruptcy cases, chapter 11
21
G
N
Bequests
31
Gambling
29
Blindness 38,
39
Name change
13
General business credit
50
Business income or loss
24
Net Investment Income Tax
52
Gifts
31
Net operating loss
31
Golden parachute payments
53
Nonresident aliens 7, 13,
14
Groupterm life insurance, uncollected tax
C
on
53
Canceled debt
29
O
Capital gain distributions
25
Capital gain or loss
25
H
Offsets
71
Child's requirement to file
9
Order form for forms and publications
100
Head of household
14
Child and dependent care expenses, credit
Other income
29
Health care coverage, individual
for
45
Other taxes
50–52
responsibility
51
Child custody
19
Health insurance deduction, selfemployed
32
Child support
31
Health insurance premiums, credit for
71
Child tax credits 17, 48,
71
P
Health savings accounts 29, 31, 32, 51,
52
Community property states
21
Help, tax
92
Contributions to reduce debt held by the
Parents, divorced or separated
18
Homebuyer credit, firsttime
51
public
91
Payments
53–71
Household employment taxes
51
Corrective distributions
22
Pay taxes electronically
74
How to comment on forms
98
Penalty:
How to get tax help
92
Early withdrawal of savings
33
Estimated tax
75
D
Others (including late filing and late
Daycare center expenses
45
I
payment)
93
Death of a taxpayer
92
Penalty on early withdrawal of savings
33
Identity Protection PIN
76
Death of spouse 16,
92
Pensions and annuities 26,
27
Identity theft
91
Dependent care benefits
21
Premium tax credit
71
Income
21–29
Dependents:
Presidential election $3 checkoff
13
Income tax withholding (federal) 53,
90
Exemptions for
17
Private delivery services
8
Individual retirement arrangements (IRAs):
Standard deduction
39
Prizes
29
Contributions to (line 32) 33,
35
Direct deposit of refund 72,
73
Public debt, gift to reduce the
91
Credit for contributions to
47
Disability expenses
31
Distributions from (lines 15a and 15b)
25
Disclosure, Privacy Act, and Paperwork
Nondeductible contributions to 25,
33–35
Reduction Act Notice
98
Q
Individual taxpayer identification numbers
13
Dividends:
Injured spouse
72
Nondividend distributions
22
Qualified dividends
42–44
Innocent spouse relief
90
Ordinary dividends
22
Qualified dividends and capital gain tax
Installment payments
74
Qualified dividends 23,
42–44
worksheet
42–44
Interest income:
Divorced parents
18
Qualified retirement plans, deduction for
32
Taxable
22
Domestic production activities deduction
37
Qualified tuition program earnings 31,
51
Tax-exempt
22
Dualstatus aliens 7,
14
Interest on taxes
93
Investment income, tax on
52
R
Itemized deductions or standard deduction 38,
E
39
Railroad retirement benefits:
ITINs for aliens
13
Earned income credit (EIC)
54–70
Treated as a pension
26
Combat pay, nontaxable
56
Treated as social security
29
Education:
Records, how long to keep
91
Credits 45,
71
J
Refund
71–73
Expenses 36, 45,
71
Refund information
95
Jury duty pay 29,
38
Recapture of education credits
41
Refund offset
71
Savings accounts 29, 31,
51
-103-
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