Index

A

Additional deferral for section 401(k)(11) and SIMPLE plans, Other types of income.
Additional Medicare Tax, Additional Medicare Tax., Lines 62a through 62d—Federal income tax withheld.
Additional tax on IRAs and other qualified retirement plans, Line 57—Additional tax on IRAs, other qualified retirement plans, etc.
Additional tax on other qualified retirement plans, Line 57—Additional tax on IRAs, other qualified retirement plans, etc.
Address change., Address change.
Address foreign
Country., Foreign address.
Address, P.O. box., P.O. box.
Adjusted gross income, Adjusted Gross Income, Line 36—Adjusted gross income.
Adoption expenses
Employer-provided adoption benefits, Other types of income.
Alternative minimum tax
Adjustments and Preferences, Adjustments and Preferences.
Disposition of U.S. real property, Disposition of U.S. real property interests.
Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments, Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments.
Amended return, How Do You Amend Your Tax Return?
Amount refunded to you, Lines 73a through 73e—Amount refunded to you.
Amount You Owe, Amount You Owe
Amount you owe
Pay online
Debit or credit card., Pay Online
Direct transfer from your bank account. (See Direct pay), Pay Online
Annuities, Lines 17a and 17b—Pensions and annuities.
Attachments to the return, Assemble Your Return
Avoid Common Mistakes, How To Avoid Common Mistakes

B

Bad check or payment, Bad check or payment.
Business income or (loss)
Stocks, securities, and commodities Income as a dealer in, Line 13—Business income or (loss).

C

Canceled debts., Canceled debts.
Capital gain distributions, Capital gain distributions. , Line 14—Capital gain or (loss).
Capital gain or (loss)
Exceptions, Line 14—Capital gain or (loss)., Canceled debts.
Casualty and theft losses, Casualty and Theft Losses
Charitable contribution deduction, recapture if the charitable organization disposes of the donated property within 3 years of the contribution, Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution.
Charitable contribution deduction, recapture relating to the contribution of a fractional interest in tangible personal property, Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property.
Charity, gifts to, Gifts to U.S. Charities
Contributions you can deduct, Contributions you can deduct.
Contributions you cannot deduct, Amounts you cannot deduct.
Limit on the amount you can deduct, Limit on the amount you can deduct.
Recordkeeping, Recordkeeping.
Charity, other than by cash or check, Line 3–Other Than by Cash or Check
Clothing and household items, Contributions of clothing and household items.
Recordkeeping, Recordkeeping.
Child and dependent care expenses
Credit for, Line 47—Credit for child and dependent care expenses.
Child of divorced or separated parents, exemption for, Children who did not live with you due to divorce or separation.
Child tax credit, Line 49—Child tax credit.
Child tax credit, additional, Line 64—Additional child tax credit.
Two Steps To Take the Additional Child Tax Credit, Two Steps To Take the Additional Child Tax Credit!
Community income, Community Income
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Contributions, carryover From Prior Year, Line 4–Carryover From Prior Year
Corrective distributions from a retirement plan, Other types of income.
Coverdell education savings account (ESA) or a qualified tuition program (QTP), taxable distributions, Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP).
Credit for federal tax on fuels, Line 68—Credit for federal tax on fuels.
Credits against tax, Credit for taxes paid., Credits

D

Daycare expenses
Credit for, Line 47—Credit for child and dependent care expenses.
Death of a taxpayer, Death of a Taxpayer
Deceased taxpayer refund, Claiming a Refund for a Deceased Taxpayer
Decedents, Filing a deceased person's return.
Deduction for exemptions, Line 40—Deduction for exemptions.
Dependent care benefits, Other types of income.
Dependents, exemption for, Line 7c—Dependents.
Qualifying child, Qualifying child.
Qualifying relative, Qualifying relative.
Direct deposit of refund
Limits, Direct deposit., Form 8888.
To IRAs, IRA.
To TreasuryDirect®, TreasuryDirect®.
To two or three different accounts, Direct deposit., Form 8888.
To your checking or savings account,
Direct deposit request rejected, Reasons your direct deposit request may be rejected.
Direct pay (See Amount you owe), Direct Pay.
Disability pensions, Line 8—Wages, salaries, tips, etc., Other types of income.
Disaster relief payments, taxable part, Taxable part of disaster relief payments.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Dispositions of United States real property interests, Dispositions of U.S. Real Property Interests
Dividend income, Line 10a—Ordinary dividends.
Dividends, Lines 1a and 1b—Dividends
Dividend equivalent payments, Dividend equivalent payments.
Exceptions, Exceptions.
Dividends qualified, Line 10b—Qualified dividends.
Exception, Exception.
Divorced or separated parents, children of, Children who did not live with you due to divorce or separation.
Domestic production activities deduction, Line 34—Domestic production activities deduction.
Dual-Status Tax Year, Dual-Status Tax Year
How to figure tax for, How To Figure Tax for a Dual-Status Year
Income subject to tax, Income Subject to Tax for Dual-Status Year
What and where to file, What and Where To File for a Dual-Status Year
Dual-status taxpayers, Dual-Status Taxpayers
Restrictions, Restrictions for Dual-Status Taxpayers

F

Farm income or (loss), Line 19—Farm income or (loss).
Filing requirements, Who Must File
Filing status, Filing Status
Married, Married.
Same-sex marriage, Same-sex marriage.
Single, Single.
First-time homebuyer credit repayment, Line 59b—First-time homebuyer credit repayment.
Foreign income taxed by the United States, Foreign Income Taxed by the United States
Foreign tax credit, Line 46—Foreign tax credit.
Form 1040-C
Credit for amount paid with, Line 70—Credit for amount paid with Form 1040-C.
Form 1042-S
Refunds of tax withheld, Refunds of tax withheld on a Form 1042-S or Form 8805.
Form W-2 missing or incorrect, Missing or incorrect Form W-2.
Free publications, Additional Information
Fringe benefits, Fringe benefits.

G

Gains and (losses), Line 14—Capital gain or (loss).
From U.S. real property interests, Dispositions of U.S. Real Property Interests
Green card test, Green Card Test

H

Health insurance premiums, Credit for, Line 65—Net premium tax credit.
Health savings account (HSA) or an Archer MSA taxable distributions, Taxable distributions from a health savings account (HSA) or an Archer MSA.
Health savings account deduction, Line 25—Health savings account (HSA) deduction.
Help, tax, How To Get Tax Help
Household employment taxes, Line 59a—Household employment taxes.
How to get tax help, How To Get Tax Help
How to report income on Form 1040NR, How To Report Income on Form 1040NR
HSA amounts deemed to be income because you did not remain an eligible individual during the testing period, Amounts deemed to be income from an HSA because you did not remain an eligible individual during the testing period.

I

Identifying number, Identifying Number
Employer identification number (EIN), Employer identification number (EIN).
IRS individual taxpayer identification number (ITIN), New uniform policy regarding ITINs., IRS individual taxpayer identification number (ITIN).
Social security number (SSN), Social security number (SSN).
What's new, New uniform policy regarding ITINs.
Identity theft
IRS Protection Specialized Unit, Secure Your Tax Records From Identity Theft
Income
Effectively connected with a U.S. trade or business
Tax computation, Tax Computation on Income Effectively Connected With a U.S. Trade or Business
Fringe benefits, Fringe benefits.
Not effectively connected with a U.S. trade or business, Income that is not effectively connected.
Schedule NEC, Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
Other taxable income, Line 21—Other income.
Other types of, Other types of income.
Household wages, Other types of income.
Tip income, Other types of income.
To be reported, Income Effectively Connected With U.S. Trade or Business
Income tax withholding (federal) for 2014, Income Tax Withholding and Estimated Tax Payments for 2015
Individual retirement arrangements (IRAs), Lines 16a and 16b—IRA distributions., Line 32—IRA deduction.
Contributions to, Line 32—IRA deduction.
Distributions from (lines 16a and 16b), Lines 16a and 16b—IRA distributions.
IRA Deduction Worksheet—Line 32, IRA Deduction Worksheet—Line 32
Nondeductible contributions to, Lines 16a and 16b—IRA distributions., IRA Deduction Worksheet—Line 32
Rollovers, Lines 16a and 16b—IRA distributions.
Roth IRAs, Lines 16a and 16b—IRA distributions.
Interest
Late payment of tax, Late payment of tax.
Interest and penalties
Interest, Interest
Penalties, Penalties
Interest income, Line 9a—Taxable interest., Lines 2a Through 2c—Interest
Exceptions, Exceptions.
Itemized deductions, Line 38—Itemized deductions.
Items to Note, Items To Note
Form 1040NR-EZ, Form 1040NR-EZ.
Other reporting requirements, Other reporting requirements.
Self-employment tax, Self-employment tax.
Social security or Medicare taxes withheld in error, Social security or Medicare taxes withheld in error.
Special rules for former U.S. citizens and former U.S. long-term residents, Special rules for former U.S. citizens and former U.S. long-term residents.

J

Job Expenses, Line 7–Unreimbursed Employee Expenses
Job expenses and certain miscellaneous deductions
Expenses you cannot deduct, Job Expenses and Certain Miscellaneous Deductions

K

Kiddie tax, Form 8615, Form 8615.
Kinds of income, Kinds of Income

L

Lump-sum distributions, Lump-sum distributions.

M

Married persons who live apart, Married persons who live apart.
Married resident, Line 3 or line 4—Married resident.
Medicaid waiver payments to care provider, Medicaid waiver payments to care provider.
Medical insurance premiums, Credit for, Line 65—Net premium tax credit.
Miscellaneous deductions, Job Expenses and Certain Miscellaneous Deductions
Other, Line 14–Other
Moving expenses, Line 26—Moving expenses.

N

Name and Address, Name and Address
Estates and trusts, Estates and trusts.
Engaged in a trade or business in the United States, Engaged in a trade or business in the United States.
Not engaged in a trade or business, Not engaged in a trade or business.
Individuals, Individuals.
Name change, Name change., Name change.
Net investment income tax, How To Figure Tax for a Dual-Status Year, Line 60—Other taxes.
Net operating loss (NOL) deduction, Net operating loss (NOL) deduction.
Nondividend distributions, Nondividend distributions.
Noneffectively connected income
Capital gain, Line 9—Capital Gain
Capital gains and losses from sales or exchanges of property, Lines 16 Through 18—Capital Gains and Losses From Sales or Exchanges of Property
Categories of, Categories of Noneffectively Connected Income
Gambling winnings-Residents of Canada, Lines 10a Through 10c—Gambling Winnings-Residents of Canada
Gambling winnings-Residents of countries other than Canada, Line 11—Gambling Winnings-Residents of Countries Other Than Canada
Other income, Line 12—Other
Railroad retirement benefits (Tier 1), Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)
Real property income and natural resources royalties, Line 6—Real Property Income and Natural Resources Royalties
Social security benefits, Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)
Nonresident aliens, defined, Resident Alien or Nonresident Alien
Green card test, Green Card Test
Resident aliens, defined, Resident Alien or Nonresident Alien
Substantial presence test, Substantial Presence Test

O

One-half of self-employment tax deduction, Line 27—Deductible part of self-employment tax.
Other credits, Line 51—Other credits.
Other credits, adoption credit, Line 51—Other credits.
Other credits, alternative fuel vehicle refueling property, Line 51—Other credits.
Other credits, alternative motor vehicle, Line 51—Other credits.
Other credits, general business, Line 51—Other credits.
Other credits, holders of tax credit bonds, Line 51—Other credits.
Other credits, mortgage interest, Line 51—Other credits.
Other credits, prior year minimum tax, Line 51—Other credits.
Other credits, qualified electric vehicle credit, Line 51—Other credits.
Other credits, qualified plug-in electric drive motor vehicle, Line 51—Other credits.
Other gains or (losses), Line 15—Other gains or (losses).
Other payments
Form 2439, Line 69—Other payments.
Form 8839, Line 69—Other payments.
Other taxes, Other Taxes
Other taxes; Archer MSA distributions additional tax, Line 60—Other taxes.
Other taxes; distribution of trusts (tax on accumulation), Line 60—Other taxes.
Other taxes; gain from certain installment sales with a sales price over $150,000, interest on the deferred tax, Line 60—Other taxes.
Other taxes; golden parachute payments 20% tax, Line 60—Other taxes.
Other taxes; Health savings account additional tax because you did not remain an eligible individual during the testing period, Line 60—Other taxes.
Other taxes; Health savings account distributions (HSA) additional tax, Line 60—Other taxes.
Other taxes; insider stock compensation from an expatriated corporation excise tax, Line 60—Other taxes.
Other taxes; Look-back interest under section 167(g) or 460(b), Line 60—Other taxes.
Other taxes; on compensation you received from a nonqualified deferred compensation plan described in section 457A, Line 60—Other taxes.
Other taxes; on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A, Line 60—Other taxes.
Other taxes; recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property, Line 60—Other taxes.
Other taxes; Recapture of alternative fuel vehicle refueling property credit, Line 60—Other taxes.
Other taxes; Recapture of alternative motor vehicle credit, Line 60—Other taxes.
Other taxes; Recapture of credit for employer-provided childcare facilities, Line 60—Other taxes.
Other taxes; Recapture of federal mortgage subsidy, Line 60—Other taxes.
Other taxes; Recapture of Indian employment credit, Line 60—Other taxes.
Other taxes; Recapture of investment credit, Line 60—Other taxes.
Other taxes; Recapture of low-income housing credit, Line 60—Other taxes.
Other taxes; Recapture of new markets credit, Line 60—Other taxes.
Other taxes; Recapture of qualified plug-in electric drive motor vehicle credit, Line 60—Other taxes.
Other taxes; sale of certain residential lots and timeshares, interest on the tax due, Line 60—Other taxes.
Other taxes; Section 72(m)(5) excess benefits tax, Line 60—Other taxes.
Other taxes; Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, Line 60—Other taxes.

P

Past due tax returns filing, Past Due Returns
Pay By Check or Money Order, Pay by Check or Money Order
Payments
Amount paid with request for extension to file, Payments
Estimated tax, Payments
Tax withholding, Payments
Penalties
Early withdrawal of savings, Line 30—Penalty on early withdrawal of savings.
Penalty, Frivolous return.
Pensions, Lines 17a and 17b—Pensions and annuities.
Pensions and annuities
Age (or combined ages) at annuity starting date, Lines 17a and 17b—Pensions and annuities.
Annuity starting date, Lines 17a and 17b—Pensions and annuities.
Cost, Lines 17a and 17b—Pensions and annuities.
Lump-sum distributions, Lines 17a and 17b—Pensions and annuities.
Partially taxable pensions and annuities, Lines 17a and 17b—Pensions and annuities.
Pension distributions effectively connected, Lines 17a and 17b—Pensions and annuities.
Pensions and annuities fully taxable, Lines 17a and 17b—Pensions and annuities.
Rollovers, Lines 17a and 17b—Pensions and annuities.
Simplified method, Lines 17a and 17b—Pensions and annuities.
Simplified Method Worksheet, Lines 17a and 17b—Pensions and annuities.
Premium tax credit
Repayment of excess credit, Line 44—Excess advance premium tax credit repayment.
Preparer, requirement to sign tax return, Sign Your Return
Private delivery services, Private Delivery Services
Protect yourself from suspicious emails or phishing schemes, Secure Your Tax Records From Identity Theft
Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?

R

Real property income election, Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business
Records, how long to keep, How Long Should Records Be Kept?
Refund
Refund offset, Refund
Refund deposit in a TreasuryDirect® account, TreasuryDirect®.
Refund deposited to an IRA, Roth IRA, or SEP-IRA, IRA.
Refund information, Refund Information
Refund mailed, Line 73e.
Refunds. Simplified procedure for claiming certain refunds, Simplified Procedure for Claiming Certain Refunds
Rental real estate, royalties, partnerships, trusts, etc., Line 18—Rental real estate, royalties, partnerships, trusts, etc.
Reporting requirements—Other, Other reporting requirements.
Residential energy credits
Nonbusiness energy property credit, Line 50—Residential energy credits.
Residential energy efficient property, Line 50—Residential energy credits.
Retirement plan deduction, self-employed, Line 28—Self-employed SEP, SIMPLE, and qualified plans.
Retirement savings contributions credit (saver's credit), Line 48—Retirement savings contributions credit (saver's credit).
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Salaries and wages, Line 8—Wages, salaries, tips, etc.
Sales or exchanges, capital assets, Line 14—Capital gain or (loss).
Schedule A, itemized deductions, Instructions for Schedule A, Itemized Deductions
Schedule D Tax Worksheet, Schedule D Tax Worksheet.
Schedule NEC, Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
Schedule OI, other information, Instructions for Schedule OI, Other Information
Scholarship and fellowship grants, Line 31—Scholarship and fellowship grants excluded.
Degree candidate, Line 12—Scholarship and fellowship grants.
Nondegree candidate, Line 12—Scholarship and fellowship grants.
Section 457(b) plans, Line 8—Wages, salaries, tips, etc.
Self-employed health insurance deduction, Line 29—Self-employed health insurance deduction.
Self-employed SEP, SIMPLE, and qualified plans, Line 28—Self-employed SEP, SIMPLE, and qualified plans.
Self-employment tax, Line 55—Self-employment tax.
Services performed partly in and partly out the U.S.., Services performed partly within and partly without the United States.
Signature, Sign Here
Child's return, Sign Your Return
State and local income taxes, deduction for, State and Local Income Taxes
Student loan interest deduction
Eligible student, Line 33—Student loan interest deduction.
Qualified higher education expenses, Line 33—Student loan interest deduction.
Qualified student loan, Line 33—Student loan interest deduction.
Substantial presence test
Closer connection exception for foreign students, Substantial Presence Test
Closer connection to a foreign country, Substantial Presence Test
Exempt individual, Substantial Presence Test

T

Tax
Tax from Form 4972, Line 42—Tax.
Tax from Form 8814, Line 42—Tax.
Tax computation for individuals, Individuals.
Tax Computation on Income Effectively Connected With a U.S. Trade or Business, Tax Computation on Income Effectively Connected With a U.S. Trade or Business
Tax from schedule J, Schedule J (Form 1040).
Tax help, How To Get Tax Help
Tax preparation fees, Line 8–Tax Preparation Fees
Tax return information, How Do You Get a Copy of Your Tax Return Information?
Tax table, Tax Table
Tax table or computation worksheet, Tax Table or Tax Computation Worksheet.
Tax, qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet.
Tax-exempt interest, Line 9b—Tax-exempt interest.
Taxable refunds, credits, or offsets of state and local income taxes, Line 11—Taxable refunds, credits, or offsets of state and local income taxes.
Third party designee, Third Party Designee
Tier 1 RRTA tax withheld, Line 67—Excess social security and tier 1 RRTA tax withheld.
Tip income, Line 8—Wages, salaries, tips, etc.
Transportation tax, Line 58—Transportation tax.
Treaty-exempt income, Line 22—Treaty-exempt income.
Treaty-exempt income, report, Item L
Trusts, Filing for an estate or trust.
Trusts, exemption deduction for, Trusts.

U

U.S. national, U.S. national.
Unemployment compensation, Line 20—Unemployment compensation.
Unreimbursed employee expenses, Line 7–Unreimbursed Employee Expenses
Unreported social security and Medicare tax
Tip income Form 4137, Line 56—Unreported social security and Medicare tax from Forms 4137 and 8919.
Wages from an employer who did not withhold social security and Medicare tax Form 8919, Line 56—Unreported social security and Medicare tax from Forms 4137 and 8919.

W

W-2, Line 8—Wages, salaries, tips, etc.
Wages from Form 8919, Line 8—Wages, salaries, tips, etc.
We welcome comments on forms, We Welcome Comments on Forms
What's New, What's New
When to file
Estates and trusts, When To File
Individuals, When To File
Where to file
Estates and Trusts, Where To File
Individuals, Where To File
Withholding of tax at the source
Exceptions, Withholding of tax at the source.
Write-in adjustments related to your effectively connected income
Archer MSA deduction, Line 35.
Attorney fees and court costs for actions involving certain unlawful discrimination claims, Line 35.
Attorney fees and court costs in connection with an award from the IRS, Line 35.
Contributions by certain chaplains to section 403(b) plans, Line 35.
Contributions to section 501(c)(18)(D) pension plans, Line 35.
Qualified performing artist expenses, Line 35.
Reforestation amortization and expenses, Line 35.
Repayment of supplemental unemployment benefits under the Trade Act of 1974, Line 35.

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