Form 1040 Instructions - 2015 Page 38
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105 2015 Form 1040—Lines 35 Through 40
construction of real property in the Uni-
Contributions to section 501(c)(18)
ary 12, 2015, your spouse isn't consid-
ted States.
(D) pension plans (see Pub. 525). Identi-
ered age 65. Do not check the box.
fy as “501(c)(18)(D).”
3. Any lease, rental, license, sale,
Death of taxpayer in 2015. If you are
Contributions by certain chaplains
exchange, or other disposition of:
preparing a return for someone who died
to section 403(b) plans (see Pub. 517).
in 2015, see Pub. 501 before completing
a. Tangible personal property, com-
Identify as “403(b).”
line 39a.
puter software, and sound recordings
Attorney fees and court costs for
Blindness
that you manufactured, produced, grew,
actions involving certain unlawful dis-
or extracted in whole or in significant
crimination claims, but only to the ex-
If you were not totally blind as of De-
part in the United States,
tent of gross income from such actions
cember 31, 2015, you must get a state-
b. Any qualified film you produced,
(see Pub. 525). Identify as “UDC.”
ment certified by your eye doctor (oph-
or
Attorney fees and court costs you
thalmologist or optometrist) that:
c. Electricity, natural gas, or potable
paid in connection with an award from
You can't see better than 20/200 in
water you produced in the United States.
the IRS for information you provided
your better eye with glasses or contact
that helped the IRS detect tax law viola-
lenses, or
Your deduction may be reduced if
tions, up to the amount of the award in-
Your field of vision is 20 degrees
you had oil-related qualified production
cludible in your gross income. Identify
or less.
activities income.
as “WBF.”
If your eye condition isn't likely to
The deduction doesn't apply to in-
Line 37
improve beyond the conditions listed
come derived from:
above, you can get a statement certified
The sale of food and beverages you
If line 37 is less than zero, you may have
by your eye doctor (ophthalmologist or
prepared at a retail establishment;
a net operating loss that you can carry to
optometrist) to this effect instead.
Property you leased, licensed, or
another tax year. See the Instructions for
rented for use by any related person;
You must keep the statement for your
Form 1045 for details.
The transmission or distribution of
records.
electricity, natural gas, or potable water;
Line 39b
or
Tax and Credits
The lease, rental, license, sale, ex-
If your filing status is married filing sep-
change, or other disposition of land.
arately (box 3 is checked), and your
Line 39a
For details, see Form 8903 and its in-
spouse itemizes deductions on his or her
structions.
If you were born before January 2, 1951,
return, check the box on line 39b. Also
or were blind at the end of 2015, check
check that box if you were a dual-status
Line 36
the appropriate box(es) on line 39a. If
alien. But if you were a dual-status alien
you were married and checked the box
and you file a joint return with your
Include in the total on line 36 any of the
on Form 1040, line 6b, and your spouse
spouse who was a U.S. citizen or resi-
following write-in adjustments. To find
was born before January 2, 1951, or was
dent alien at the end of 2015 and you
out if you can take the deduction, see the
blind at the end of 2015, also check the
and your spouse agree to be taxed on
form or publication indicated. On the
appropriate box(es) for your spouse. Be
your combined worldwide income, do
dotted line next to line 36, enter the
sure to enter the total number of boxes
not check the box.
amount of your deduction and identify it
checked. Do not check any box(es) for
as indicated.
Line 40
your spouse if your filing status is head
Archer MSA deduction (see Form
of household.
8853). Identify as “MSA.”
Itemized Deductions or
Death of spouse in 2015. If your
Jury duty pay if you gave the pay
Standard Deduction
spouse was born before January 2, 1951,
to your employer because your employ-
but died in 2015 before reaching age 65,
er paid your salary while you served on
In most cases, your federal income tax
do not check the box that says “Spouse
the jury. Identify as “Jury Pay.”
will be less if you take the larger of your
was born before January 2, 1951.”
Deductible expenses related to in-
itemized deductions or standard deduc-
come reported on line 21 from the rental
A person is considered to reach age
tion.
of personal property engaged in for prof-
65 on the day before his or her 65th
it. Identify as “PPR.”
birthday.
Itemized Deductions
Reforestation amortization and ex-
Example. Your spouse was born on
To figure your itemized deductions, fill
penses (see Pub. 535). Identify as
February 14, 1950, and died on February
in Schedule A.
“RFST.”
13, 2015. Your spouse is considered age
Repayment of supplemental unem-
65 at the time of death. Check the appro-
Standard Deduction
ployment benefits under the Trade Act
priate box for your spouse on line 39a.
of 1974 (see Pub. 525). Identify as
Most people can find their standard de-
However, if your spouse died on Febru-
“Sub-Pay TRA.”
duction by looking at the amounts listed
under “All others” to the left of line 40.
-38-
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