Form 1040 Instructions - 2015 Page 104
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105 Refunds, credits, or offsets of state and local
Statutory employees
22
income taxes
23
Student loan interest deduction
37
U
Reservists, expenses of
31
Resident aliens
7
Unemployment compensation
27
Residential energy efficient property credit
50
T
Retirement plan deduction, selfemployed
32
Retirement savings contributions credit
47
Tax and credits
38–52
V
Rollovers 25,
27
Figured by the IRS 41,
57
Roth IRAs 25,
33
Other taxes:
Volunteer Income Tax Assistance Program
Rounding off to whole dollars
21
Alternative minimum tax
45
(VITA)
4
IRAs and other tax-favored accounts
51
Lump-sum distributions
27
Recapture
52
S
W
Tax computation worksheet
89
Saver's credit
47
Tax Counseling for the Elderly (TCE)
4
Wages
21
Scholarship and fellowship grants
22
Tax help
92
What's new
5
Selfemployment tax:
Taxpayer Advocate Service (TAS) 3,
94
What if you can't pay?
74
Deduction for part of
32
Tax rate schedules
102
When and where should you file?
7
Separated parents
18
Tax table
77–88
Who must file 8,
9
Shared responsibility payment
51
Tax Topics
96
Who should file
7
Signing your return
75
Third party designee
75
Widows and widowers, qualifying
15
Single person
14
Tip income 21,
50
Winnings, prizes, gambling, and lotteries (other
Social security and equivalent railroad
Tips reported to employer, uncollected tax
income)
29
retirement benefits 29,
30
on
53
Withholding, federal income tax 53,
90
Social security number 13,
20
Tuition and fees
37
Standard deduction or itemized
Tuition program earnings 31,
51
deductions 38,
39
State and local income taxes, taxable refunds,
credits, or offsets of
23
-104-
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