1040 (2018)

Instructions

2018


Note. This booklet does not contain any tax forms.

1040 - Introductory Material

Form 1040 Redesign

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Form 1040 redesign

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Redesigned Form 1040 Helpful Hints

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The Taxpayer Advocate Service Is Here To Help You
 

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business.

  • You face (or your business is facing) an immediate threat of adverse action.

  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.



How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
 
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
 
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Affordable Care Act - What You Need To Know

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What's New

Introduction

For information about any additional changes to the 2018 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.

Form 1040 has been redesigned for 2018.

The new design uses a "building block" approach. Form 1040, which many taxpayers can file by itself, is supplemented with new Schedules 1 through 6. These additional schedules will be used as needed to complete more complex tax returns. The instructions for the new schedules are at the end of the Form 1040 instructions.

Forms 1040A and 1040-EZ no longer available.

Forms 1040A and 1040-EZ aren’t available to file your 2018 taxes. If you used one of these forms in the past, you will now file Form 1040. Some forms and publications that were released in 2017 or early 2018 (for example, Form W-2) may still have references to Form 1040A or Form 1040-EZ. Please disregard these references.

Due date of return.

File Form 1040 by April 15, 2019. If you live in Maine or Massachusetts, you have until April 17, 2019, because of the Patriots’ Day holiday in those states and the Emancipation Day holiday in the District of Columbia.

Change in tax rates.

For 2018, most tax rates have been reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

Standard deduction amount increased.

For 2018, the standard deduction amount has been increased for all filers. The amounts are:

  • Single or Married filing separately—$12,000.

  • Married filing jointly or Qualifying widow(er)—$24,000.

  • Head of household—$18,000.

 

Personal exemption suspended.

For 2018, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents.

Increased child tax credit and additional child tax credit.

For 2018, the maximum child tax credit has increased to $2,000 per qualifying child, of which $1,400 can be claimed for the additional child tax credit. In addition, the modified adjusted gross income threshold at which the credit begins to phase out has increased to $200,000 ($400,000 if married filing jointly).

New credit for other dependents.

If you have a dependent, you may be able to claim the credit for other dependents. The credit is a nonrefundable credit of up to $500 for each eligible dependent who can't be claimed for the child tax credit. The child tax credit and credit for other dependents are both figured using the Child Tax Credit and Credit for Other Dependents Worksheet and reported on line 12a. See Who Qualifies as Your Dependent for more information.

Social security number (SSN) required for child tax credit.

Your child must have an SSN valid for employment issued before the due date of your 2018 return (including extensions) to be claimed as a qualifying child for the child tax credit or additional child tax credit. If your child doesn’t qualify you for the child tax credit but has a taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new credit for other dependents for that child.

Qualified business income deduction.

Beginning in 2018, you may be able to deduct up to 20% of your qualified business income from your qualified trade or business, plus 20% of your qualified REIT dividends and qualified PTP income. The deduction can be taken in addition to your standard deduction or itemized deductions. For more information, see the instructions for line 9 and Pub. 535.

Changes to itemized deductions.

For 2018, there have been changes to the itemized deductions that can be claimed on Schedule A. See the Schedule A instructions for more information on these changes and a complete list of changes.

These changes include:

  • Your overall itemized deductions are no longer limited because your adjusted gross income is over a certain limit.

  • Your deduction of state and local income, sales, and property taxes is limited to a combined, total deduction of $10,000 ($5,000 if married filing separately).

  • You can no longer deduct job-related expenses or other miscellaneous itemized deductions that were subject to the 2%-of-adjusted-gross-income floor.

 

Alternative minimum tax (AMT) exemption amount increased.

The AMT exemption amount is increased to $70,300 ($109,400 if married filing jointly or qualifying widow(er); $54,700 if married filing separately). The income levels at which the AMT exemption begins to phase out have increased to $500,000 ($1,000,000 if married filing jointly or qualifying widow(er)).

Section 965 deferred foreign income.

If you own (directly or indirectly) certain foreign corporations, you may have to include on your return certain deferred foreign income. You may pay the entire amount of tax due with respect to this deferred foreign income this year or elect to make payment in eight installments or, in the case of certain stock owned through an S corporation, elect to defer payment until the occurrence of a triggering event. See the instructions for Line 11a; Schedule 1, line 21; Schedule 5, line 74; Form 965; and Form 965-A for more information.

Global intangible low-taxed income (GILTI) under section 951A.

If you are a U.S. shareholder of a controlled foreign corporation, you must include your GILTI in your income. If you own an interest in a domestic pass-through entity that is a U.S. shareholder of a controlled foreign corporation, you may have a GILTI inclusion related to that interest, even if you are not a U.S. shareholder of the controlled foreign corporation. See IRS.gov/Form8992 and Form 8992 and its instructions for the latest information regarding GILTI and domestic pass-through entities.

Domestic production activities deduction.

The domestic production activities deduction has been repealed with limited exceptions. See the instructions for Schedule 1, line 36, for more information.

Expired tax benefits.

At the time these instructions went to print, some tax benefits had expired. These include the deduction for qualified tuition and fees, the mortgage insurance premium deduction, and the nonbusiness energy property credit. To find out if legislation extended any of these provisions so you can claim them on your 2018 return, go to IRS.gov/FormsUpdates or IRS.gov/Form1040.

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Electronic Filing (e-file)

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Filing Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

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Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

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Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for any of the following credits.

  • Earned income credit.

  • Additional child tax credit.

  • American opportunity credit.

  • Credit for federal tax on fuels.

  • Premium tax credit.

  • Health coverage tax credit.

 

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See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).

Requirement to reconcile advance payments of the premium tax credit.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2018 and advance payments of the premium tax credit were made for this coverage, you must file a 2018 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2018 return, you do not have to attach Form 8962.

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2018 or was a full-time student under age 24 at the end of 2018. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 1995, is considered to be age 24 at the end of 2018. Do not use Form 8814 for such a child.

Resident aliens.

These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.

These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

  • You were married to a U.S. citizen or resident alien at the end of 2018.

  • You elected to be taxed as a resident alien.

See Pub. 519 for details.

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Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When and Where Should You File?

File Form 1040 by April 15, 2019. (If you live in Maine or Massachusetts, you have until April 17, 2019, because of the Patriots’ Day holiday in Maine and Massachusetts and the Emancipation Day holiday in the District of Columbia.) If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.

What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

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An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

  • You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

  • You are in military or naval service on duty outside the United States and Puerto Rico.

 

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 17, 2019, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

  • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

  • UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

 

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

 

Chart A—For Most People

  IF your filing status is . . . AND at the end of 2018
you were* . . .
THEN file a return if your gross
income** was at least . . .
 
  Single under 65
65 or older
$12,000
13,600
   
  Married filing jointly*** under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$24,000
25,300
26,600
   
  Married filing separately any age $5    
  Head of household under 65
65 or older
$18,000
19,600
   
  Qualifying widow(er) under 65
65 or older
$24,000
25,300
   
  *If you were born on January 1, 1954, you are considered to be age 65 at the end of 2018. (If your spouse died in 2018 or if you are preparing a return for someone who died in 2018, see Pub. 501.)  
  **Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2018 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 5a and 5b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.  
  ***If you didn't live with your spouse at the end of 2018 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.  

 

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
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No. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,050.

  • Your earned income was over $12,000.

  • Your gross income was more than the larger of—

     
  • $1,050, or

  • Your earned income (up to $11,650) plus $350.

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Yes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,650 ($4,250 if 65 or older and blind).

  • Your earned income was over $13,600 ($15,200 if 65 or older and blind).

  • Your gross income was more than the larger of—

     
  • $2,650 ($4,250 if 65 or older and blind), or

  • Your earned income (up to $11,650) plus $1,950 ($3,550 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
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No. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,050.

  • Your earned income was over $12,000.

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $1,050, or

  • Your earned income (up to $11,650) plus $350.

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Yes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,350 ($3,650 if 65 or older and blind).

  • Your earned income was over $13,300 ($14,600 if 65 or older and blind).

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $2,350 ($3,650 if 65 or older and blind), or

  • Your earned income (up to $11,650) plus $1,650 ($2,950 if 65 or older and blind).

 

Chart C—Other Situations When You Must File

You must file a return if any of the seven conditions below apply for 2018.
1.   You owe any special taxes, including any of the following.
  a. Alternative minimum tax.
  b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
  c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
  d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
  e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for Schedule 4, line 62.
  f. Recapture taxes. See the instructions for line 11a and Schedule 4, lines 60b and 62.
2.   You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3.   You had net earnings from self-employment of at least $400.
4.   You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5.   Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6.   Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.
7.   You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you are paying in installments under section 965(h) or deferred by making an election under section 965(i).


 

Where To Report Certain Items From 2018 Forms W-2, 1095, 1097, 1098, and 1099

 

File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details.

 

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 16. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5a, include the tax withheld in your deduction on that line.

 

  Form Item and Box in Which It Should Appear   Where To Report
  W-2 Wages, tips, other compensation (box 1)   Form 1040, line 1
    Allocated tips (box 8)   See Wages, Salaries, Tips, etc.
    Dependent care benefits (box 10)   Form 2441, Part III
    Adoption benefits (box 12, code T)   Form 8839, line 20
    Employer contributions to an
Archer MSA (box 12, code R)
  Form 8853, line 1
    Employer contributions to a health savings account (box 12, code W)   Form 8889, line 9
    Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N)   See the instructions for Schedule 4, line 62
  W-2G Reportable winnings (box 1)   Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers)
  1095-A Advance payment of premium tax credit (line 33, column c)   See Form 8962 and its instructions
  1097-BTC Bond tax credit   See Form 8912 and its instructions
  1098 Mortgage interest (box 1)     Schedule A, line 8a, but first see the instructions on Form 1098*
    Refund of overpaid interest (box 4)   Schedule 1, line 21, but first see the instructions on Form 1098*
    Points (box 6)     Schedule A, line 8a, but first see the instructions on Form 1098*
  1098-C Contributions of motor vehicles, boats, and airplanes   Schedule A, line 12
  1098-E Student loan interest (box 1)   See the instructions for Schedule 1, line 33*
  1098-MA Homeowner mortgage payments (box 3)   Schedule A, but first see the instructions on Form 1098-MA
  1099-A Acquisition or abandonment of secured property   See Pub. 4681
  1099-B Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g)   Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
    Aggregate profit or (loss) on contracts (box 11)   Form 6781, line 1
    Bartering (box 13)   See Pub. 525
  1099-C Canceled debt (box 2)   See Pub. 4681
  1099-DIV Total ordinary dividends (box 1a)   Form 1040, line 3b
    Qualified dividends (box 1b)   See the instructions for Form 1040, line 3a
    Total capital gain distributions (box 2a)   Schedule 1, line 13, or, if required, Schedule D, line 13
    Unrecaptured section 1250 gain (box 2b)   See the instructions for Schedule D, line 19
    Section 1202 gain (box 2c)   See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D
    Collectibles (28%) gain (box 2d)   See the instructions for Schedule D, line 18
    Nondividend distributions (box 3)   See the instructions for Form 1040, line 3b
    Foreign tax paid (box 6)   Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3, line 48
    Exempt-interest dividends (box 10)   Form 1040, line 2a
    Specified private activity bond interest dividends (box 11)   Form 6251, line 2g
  1099-G Unemployment compensation (box 1)   See the instructions for Schedule 1, line 19
    State or local income tax refunds, credits, or offsets (box 2)   See the instructions for Schedule 1, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions
    RTAA payments (box 5)   Schedule 1, line 21
    Taxable grants (box 6)   Schedule 1, line 21*
    Agriculture payments (box 7)   See the Instructions for Schedule F or Pub. 225*
    Market gain (box 9)   See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
  1099-INT Interest income (box 1)   See the instructions on Form 1099-INT
    Early withdrawal penalty (box 2)   Schedule 1, line 30
    Interest on U.S. savings bonds and
Treasury obligations (box 3)
  See the instructions on Form 1099-INT and the instructions for Form 1040, line 2b
    Foreign tax paid (box 6)   Schedule 3, line 48, or Schedule A, line 6; but first see the instructions for Schedule 3, line 48
    Tax-exempt interest (box 8)   Form 1040, line 2a
    Specified private activity bond interest (box 9)   Form 6251, line 2g
    Market discount (box 10)   Form 1040, line 2b
    Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13)   See the instructions on Form 1099-INT and Pub. 550
  1099-K Payment card and third party network transactions     Schedule C, C-EZ, E, or F
  1099-LTC Long-term care and accelerated death benefits   See Pub. 525 and the Instructions for Form 8853
  1099-MISC Rents (box 1)   See the Instructions for Schedule E*
    Royalties (box 2)   See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*
    Other income (box 3)   Schedule 1, line 21*
    Nonemployee compensation (box 7)   Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC
    Excess golden parachute payments (box 13)   See the instructions for Schedule 4, line 62
    Other (boxes 5, 6, 8, 9, 10, 14, and 15b)   See the instructions on Form 1099-MISC
  1099-OID Original issue discount (box 1)
Other periodic interest (box 2)
    See the instructions on Form 1099-OID
    Early withdrawal penalty (box 3)   Schedule 1, line 30
    Market discount (box 5)   Form 1040, line 2b
    Acquisition premium (box 6)   See the instructions on Form 1099-OID and Pub. 550
    Original issue discount on U.S. Treasury obligations (box 8)   See the instructions on Form 1099-OID
    Bond premium (box 10)   See the instructions on Form 1099-OID and Pub. 550
    Tax-exempt OID (box 11)   Form 1040, line 2a, but first see the instructions on Form 1099-OID
  1099-PATR Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)   Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
    Credits and other deductions (boxes 7, 8, and 10)   See the instructions on Form 1099-PATR
    Patron's AMT adjustment (box 9)   Form 6251, line 3
  1099-Q Qualified education program payments   See the instructions for Schedule 1, line 21
  1099-QA Distributions from ABLE accounts   See the instructions for Schedule 1, line 21, Form 5329, and Pub. 907
  1099-R Distributions from IRAs**   See the instructions for Form 1040, lines 4a and 4b
    Distributions from pensions, annuities, etc.   See the instructions for Form 1040, lines 4a and 4b
    Capital gain (box 3)   See the instructions on Form 1099-R
    Disability income with code 3 in box 7   See the instructions for Form 1040, line 1
  1099-S Gross proceeds from real estate transactions
(box 2)
  Form 4797, Form 6252, Form 8824, or Form 8949
    Buyer's part of real estate tax (box 6)   See the instructions for Schedule A, line 5b*
  1099-SA Distributions from health savings accounts (HSAs)   Form 8889, line 14a
    Distributions from MSAs***   Form 8853
  SSA-1099 Social security benefits   See the instructions for lines 5a and 5b
  RRB-1099 Railroad retirement benefits   See the instructions for lines 5a and 5b
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.

 

Line Instructions for Form 1040

Introduction

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Also see the instructions for Schedule 1 through Schedule 6 that follow the Form 1040 instructions.

Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details and to see if you are eligible.

Fiscal year filers.

If you are a fiscal year filer using a tax year other than January 1 through December 31, 2018, write "Tax Year" and the beginning and ending months of your fiscal year in the top margin of page 1 of Form 1040.

Write-in information.

If you need to write a word, code and/or dollar amount on Form 1040 to explain an item of income or deduction, but don't have enough space to enter the word, code and/or dollar amount, you can put an asterisk next to the applicable line number and put a footnote at the bottom of page 2 of Form 1040 indicating the line number and the word, code and/or dollar amount you need to enter.

For example, if you received wages as a household employee and didn't receive a W-2 because you were paid only $2,000, the instructions for line 1 state that you must enter "HSH" and the amount of the wages next to line 7. You may instead put an asterisk next to line 7 and in the white space at the bottom of page 2 of Form 1040 enter "*Line 7: HSH $2,000."

Section references are to the Internal Revenue Code.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

  • Married filing separately.

  • Single.

  • Head of household.

  • Married filing jointly.

  • Qualifying widow(er).

For information about marital status, see Pub. 501.

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More than one filing status can apply to you. You can choose the one that will give you the lowest tax.

Single

You can check the "Single" box at the top of Form 1040 if any of the following was true on December 31, 2018.

  • You were never married.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2018, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box.

  • You were widowed before January 1, 2018, and didn't remarry before the end of 2018. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for Qualifying Widow(er), later.

 

Married Filing Jointly

You can check the "Married filing jointly" box at the top of Form 1040 if any of the following apply.

  • You were married at the end of 2018, even if you didn't live with your spouse at the end of 2018.

  • Your spouse died in 2018 and you didn't remarry in 2018.

  • You were married at the end of 2018, and your spouse died in 2019 before filing a 2018 return.

 

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

  • You believe your spouse isn't reporting all of his or her income, or

  • You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

See the instructions for Married Filing Separately. Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status aliens.

Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2018, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Married Filing Separately

Check the "Married filing separately" box at the top of Form 1040 if you are married and file a separate return. Enter your spouse’s name in the entry space at the far right of the filing status checkboxes (next to "Qualifying widow(er)"). Be sure to enter your spouse’s SSN or ITIN in the space for spouse’s SSN on Form 1040. If your spouse doesn’t have and isn’t required to have an SSN or ITIN, enter "NRA."

If you are married and file a separate return, you generally report only your own income, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you usually will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction, the education credits, or the earned income credit. You also can't take the standard deduction if your spouse itemizes deductions.

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You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2018. See Married persons who live apart.

Head of Household

You can check the "Head of household" box at the top of Form 1040 if you are unmarried and provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2018. But if, at the end of 2018, your divorce wasn't final (an interlocutory decree), you are considered married.

  • You are married but lived apart from your spouse for the last 6 months of 2018 and you meet the other rules under Married persons who live apart.

  • You are married to a nonresident alien at any time during the year and you don’t choose to treat him or her as a resident alien.

Check the "Head of household" box only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

You paid over half the cost of keeping up a home that was the main home for all of 2018 of your parent whom you can claim as a dependent, except under a multiple support agreement (see Who Qualifies as Your Dependent, later). Your parent didn't have to live with you.

Test 2.

You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you).

  1. Any person whom you can claim as a dependent. But don’t include:

    1. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later,

    2. Any person who is your dependent only because he or she lived with you for all of 2018, or

    3. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.

  2. Your unmarried qualifying child who isn't your dependent.

  3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on someone else's 2018 return.

  4. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

    If the child isn't claimed as your dependent, enter the child's name in the entry space at the far right of the filing status checkboxes (next to "Qualifying Widow(er)"). If you don’t enter the name, it will take us longer to process your return.

 

Qualifying child.

To find out if someone is your qualifying child, see Step 1 under Who Qualifies as Your Dependent, later.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

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The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

If the person for whom you kept up a home was born or died in 2018, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see Pub. 501.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Married persons who live apart.

Even if you weren’t divorced or legally separated at the end of 2018, you are considered unmarried if all of the following apply.

  • You lived apart from your spouse for the last 6 months of 2018. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

  • You file a separate return from your spouse.

  • You paid over half the cost of keeping up your home for 2018.

  • Your home was the main home of your child, stepchild, or foster child for more than half of 2018 (if half or less, see Exception to time lived with you, earlier).

  • You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, later.

 

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Widow(er)

You can check the "Qualifying widow(er)" box at the top of Form 1040 and use joint return tax rates for 2018 if all of the following apply.

  1. Your spouse died in 2016 or 2017 and you didn't remarry before the end of 2018.

  2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2018:

    1. The child had gross income of $4,150 or more,

    2. The child filed a joint return, or

    3. You could be claimed as a dependent on someone else’s return.

    If the child isn’t claimed as your dependent, enter the child’s name in the entry space at the far right of the filing status checkboxes (next to "Qualifying widow(er)"). If you don’t enter the name, it will take us longer to process your return.

  3. This child lived in your home for all of 2018. If the child didn't live with you for the required time, see Exception to time lived with you, later.

  4. You paid over half the cost of keeping up your home.

  5. You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.

 

If your spouse died in 2018, you can't file as qualifying widow(er). Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent, later.

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The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.

A child is considered to have lived with you for all of 2018 if the child was born or died in 2018 and your home was the child's home for the entire time he or she was alive.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name in the entry space on the far right of the filing status checkboxes (next to “Qualifying widow(er)”) instead of below your name.

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If you filed a joint return for 2017 and you are filing a joint return for 2018 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2017 return.

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. Box

Enter your box number only if your post office doesn't deliver mail to your home.

Foreign Address

If you have a foreign address, see the “Foreign Address” section in the Schedule 6 instructions.

Death of a Taxpayer

See Death of a Taxpayer under General Information, later.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once in the last 3 years, or if your ITIN has the middle digits 73, 74, 75, 76, 77, 81, or 82 (9NN-73-NNNN), it expired at the end of 2018 and must be renewed if you need to file a federal tax return in 2019. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

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ITINs with middle digits 70, 71, 72, 78, 79, or 80 that expired in 2016 or 2017 must also be renewed if you need to file a tax return in 2019 and haven’t already renewed the ITIN.

An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

  • You file a joint return, or

  • Your spouse is filing a separate return.

 

Full-year Health Care Coverage or Exempt

For 2018, you must either:

  • Have qualifying health care coverage or a coverage exemption for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent (you are treated as having coverage for any month in which you have coverage for at least 1 day of the month) that covered all of 2018 or a combination of qualifying health care coverage and coverage exemption(s) for every month of 2018, or

  • Make a shared responsibility payment with your return and report it on Schedule 4, line 61. If you can claim any part-year exemptions or exemptions for specific members of your household, use Form 8965. This will reduce the amount of your shared responsibility payment.

 

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The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040.

Check the box if you had qualifying health care coverage (called minimum essential coverage) or a coverage exemption that covered all of 2018 or a combination of qualifying health care coverage and coverage exemption(s) for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent.

You can check the box even if:

  • A dependent child who was born or adopted during the year wasn’t covered by your insurance or exempt during the month of or months before birth or adoption (but the child must have had minimum essential coverage or a coverage exemption every month of 2018 following the birth or adoption), or

  • A spouse or dependent who died during the year wasn’t covered by your insurance or exempt during the month of death and months after death (but he or she must have had minimum essential coverage or a coverage exemption every month of 2018 before death).

 

If you can check the box, you don't have to file Form 8965 to claim any coverage exemptions, including the coverage exemption for household income below the filing threshold in Part II of Form 8965.

If you can be claimed as a dependent on someone else's return, you don't need to check the box, claim a coverage exemption, or report a payment.

If you can’t check the box, you generally must report a shared responsibility payment on Schedule 4, line 61, for each month that you, your spouse (if filing jointly), or someone else you can or do claim as a dependent didn’t have qualifying health care coverage or a coverage exemption.

See the instructions for Schedule 4, line 61, for information about the individual shared responsibility payment. Also see the Instructions for Form 8965.

Your Standard Deduction and Spouse’s Standard Deduction

Single and Married Filing Jointly

If you were born before January 2, 1954, blind at the end of 2018, or can be claimed as a dependent on someone else’s return, check the appropriate box(es) on the line labeled "Your standard deduction" under your name. If you were married and filing a joint return and your spouse was born before January 2, 1954, or was blind at the end of 2018, check the appropriate box(es) on the line labeled "Your spouse standard deduction" under your spouse’s name.

If you were a dual-status alien, check the "Spouse itemizes on a separate return or you were a dual-status alien" box on the line labeled "Spouse standard deduction." If you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2018 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box.

Don’t check any boxes for your spouse if your filing status is head of household.

Death of spouse in 2018.

If your spouse was born before January 2, 1954, but died in 2018 before reaching age 65, don’t check the box that says "Spouse was born before January 2, 1954."

A person is considered to reach age 65 on the day before his or her 65th birthday.

Example.

Your spouse was born on February 14, 1953, and died on February 13, 2018. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse on the line labeled "Spouse standard deduction." However, if your spouse died on February 12, 2018, your spouse isn't considered age 65. Don’t check the box.

 

Death of taxpayer in 2018.

If you are preparing a return for someone who died in 2018, see Pub. 501 before completing the standard deduction information.

Blindness

If you weren’t totally blind as of December 31, 2018, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

  • You can't see better than 20/200 in your better eye with glasses or contact lenses, or

  • Your field of vision is 20 degrees or less.

 

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

Married Filing Separately

If your filing status is married filing separately and your spouse itemizes deductions on his or her return, check the “Spouse itemizes on a separate return or you were a dual-status alien” box on the line labeled “Spouse standard deduction.”

If your filing status is married filing separately and your spouse was born before January 2, 1954, or was blind at the end of 2018, you can check the appropriate box(es) on the line labeled "Spouse standard deduction" if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on another person's return.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse also can have $3 go to the fund. If you check a box, your tax or refund won't change.

Who Qualifies as Your Dependent

Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents

Follow the steps below to find out if a person qualifies as your dependent, and to find out if your dependent qualifies you to take the child tax credit or the credit for other dependents. If you have more than four dependents, check the box on the right side of page 1 of Form 1040 (just above the Dependents section) and include a statement showing the information required in columns (1) through (4).

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The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040.

Before you begin.

See the definition of Social security number, later. If you want to claim the child tax credit or the credit for other dependents, you (and your spouse if filing jointly) must have an SSN or ITIN issued on or before the due date of your 2018 return (including extensions). If an ITIN is applied for on or before the due date of a 2018 return (including extensions) and the IRS issues an ITIN as result of the application, the IRS will consider the ITIN as issued on or before the due date of the return.

Step 1. Do You Have a Qualifying Child?

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
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was ...
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2018, a student (defined later), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
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Who didn't provide over half of his or her own support for 2018 (see Pub. 501)
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Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
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Who lived with you for more than half of 2018. If the child didn't live with you for the required time, see Exception to time lived with you, later.
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If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2018, see Qualifying child of more than one person, later.

1. Do you have a child who meets the conditions to be your qualifying child?

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Yes.

Go to Step 2.

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No.

Go to Step 4.

Step 2. Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

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Yes.

 

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No.

You can't claim this child as a dependent.

2. Was the child married?

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Yes.

See Married person, later.

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No.

 

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2018 tax return? See Steps 1, 2, and 4.

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Yes.

You can't claim any dependents. Complete the rest of Form 1040 and any applicable schedules.

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No.

You can claim this child as a dependent. Complete columns (1) through (3) of the Dependents section for this child. Then, go to Step 3.

Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?

1. Did the child have an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).)

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Yes.

 

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No.

You can’t claim the child tax credit or the credit for other dependents for this child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

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Yes.

 

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No.

You can’t claim the child tax credit or the credit for other dependents for this child.

3. Was the child under age 17 at the end of 2018?

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Yes.

 

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No.

You can claim the credit for other dependents for this child. Check the "credit for other dependents" box in column (4) of the Dependents section for this person.

4. Did this child have an SSN valid for employment issued before the due date of your 2018 return (including extensions)? (See Social Security Number, later.)

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Yes.

You can claim the child tax credit for this person. Check the "child tax credit" box in column (4) of the Dependents section for this person.

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No.

You can claim the credit for other dependents for this child. Check the "credit for other dependents" box in column (4) of the Dependents section for this person.

Step 4. Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you, later.
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Who wasn't a qualifying child (see Step 1) of any taxpayer for 2018. For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
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Who had gross income of less than $4,150 in 2018. If the person was permanently and totally disabled, see Exception to gross income test, later.
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For whom you provided over half of his or her support in 2018. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.
 

1. Does any person meet the conditions to be your qualifying relative?

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Yes.

 

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No.

 

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

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Yes.

 

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No.

You can't claim this person as a dependent.

3. Was your qualifying relative married?

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Yes.

See Married person, later.

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No.

 

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2018 tax return? See Steps 1, 2, and 4.

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Yes.

You can't claim any dependents. Complete the rest of Form 1040 and any applicable schedules.

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No.

You can claim this person as a dependent. Complete columns (1) through (3) of the Dependents section. Then go to Step 5.

Step 5. Does Your Qualifying Relative Qualify You for the Credit for Other Dependents?

1. Did your qualifying relative have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your 2018 return (including extensions)? (Answer "Yes" if you are applying for an ITIN or ATIN for the qualifying relative on or before the return due date (including extensions).)

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Yes.

 

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No.

You can’t claim the credit for other dependents for this qualifying relative.

2. Was your qualifying relative a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or a U.S. resident alien. If your qualifying relative was adopted, see Exception to citizenship test, later.)

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Yes.

You can claim the credit for other dependents for this dependent. Check the "credit for other dependents" box in column (4) of the Dependents section for this person.

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No.

You can’t claim the credit for other dependents for this qualifying relative.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

If you have a dependent who was placed with you for legal adoption and you don’t know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7.

Children of divorced or separated parents.

A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.

  1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2018 (whether or not they are or were married).

  2. The child received over half of his or her support for 2018 from the parents (and the rules on Multiple support agreements, later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.

  3. The child is in custody of one or both of the parents for more than half of 2018.

  4. Either of the following applies.

    1. The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2018, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.

    2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2018.

 

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 12a and 17b). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Pub. 501 for details.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2018. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

  1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

  2. The other parent won't claim the child as a dependent.

  3. The years for which the claim is released.

 

The noncustodial parent must include all of the following pages from the decree or agreement.

  • Cover page (include the other parent's SSN on that page).

  • The pages that include all the information identified in (1) through (3) above.

  • Signature page with the other parent's signature and date of agreement.

 

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You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of certain tax benefits revoked.

A custodial parent who has revoked his or her previous release of a claim to certain tax benefits for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Exception to citizen test.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2.

Exception to gross income test.

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2018, the person is considered to have lived with you for more than half of 2018 if your home was this person's home for more than half the time he or she was alive in 2018.

Any other person is considered to have lived with you for all of 2018 if the person was born or died in 2018 and your home was this person's home for the entire time he or she was alive in 2018.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person.

If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).

Multiple support agreements.

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2018, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments.

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

  1. Child tax credit and credit for other dependents (line 12a) and additional child tax credit (line 17b).

  2. Head of household filing status.

  3. Credit for child and dependent care expenses (Schedule 3, line 49).

  4. Exclusion for dependent care benefits (Form 2441, Part III).

  5. Earned income credit (line 17a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2018. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2018.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2018.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2018, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

 

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those five tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

 

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number.

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN), earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2018 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment. If "Not Valid for Employment" is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if "Valid for Work Only With DHS Authorization" is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2018 and you do not have an SSN for the child, enter "Died" in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, didn't have an SSN (or ITIN) issued on or before the due date of your 2018 return (including extensions), you can't claim the child tax credit or the credit for other dependents on your original or an amended 2018 return.

If you apply for an ITIN on or before the due date of your 2018 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Student.

A student is a child who during any part of 5 calendar months of 2018 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Sign Your Return

Form 1040 isn't considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer, later.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign his or her return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."

Electronic Return Signatures

To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN.

The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your date of birth and your adjusted gross income (AGI) from your originally filed 2017 federal income tax return, if applicable. Don’t use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2017 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don’t have your 2017 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2017 return.)

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You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2018.

Practitioner PIN.

The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453.

You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

For 2018, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided next to the space for your occupation. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

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New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2018 tax returns generally were sent in December 2018.

If you are filing a joint return and both taxpayers receive an IP PIN, enter both IP PINs in the spaces provided.

If you need more information, go to IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 1-800-908-4490.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.

If your paid preparer is self-employed, then he or she should check the "self-employed" checkbox.

If you want to allow your paid preparer to be able to discuss your return with the IRS, check the "3rd Party Designee" checkbox.

If you check the "3rd Party Designee" box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

  • Give the IRS any information that is missing from your return,

  • Call the IRS for information about the processing of your return or the status of your refund or payment(s),

  • Receive copies of notices or transcripts related to your return, upon request, and

  • Respond to certain IRS notices about math errors, offsets, and return preparation.

 

This authorization will automatically end no later than the due date (not counting extensions) for filing your 2019 tax return. This is April 15, 2020, for most people.

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If you want someone other than your paid preparer to be your third party designee, do not check the box here. Instead, see Third Party Designee in the Schedule 6 instructions.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions and the Schedule 1 instructions, especially the instructions for lines 1 through 5 and Schedule 1, lines 10 through 21. Also see Pub. 525.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans.

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP2014-55, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 4a and 4b.

Foreign accounts and trusts.

You must complete Part III of Schedule B if you:

  • Had a foreign account, or

  • Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

 

Foreign financial assets.

If you had foreign financial assets in 2018, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

  • Earnings from services you performed after the beginning of the case (both wages and self-employment income), and

  • Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

 

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You also must include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB#NOT-2006-83.

Community Property States

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you usually must follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.

Nevada, Washington, and California domestic partners.

A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Line 1

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income also must be included in the total on line 1.

  • All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less then $2,100 in 2018. If you received wages as a household employee and you didn’t receive a Form W-2 because an employer paid you less than $2,100 in 2018, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 1. For information on employment taxes for household employees, see Tax Topic 756.

  • Tip income you didn't report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 1.

 

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You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for Schedule 4, line 58.

 

  • Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

  • Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You also may be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2018.

  • Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount on the dotted line next to line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1.

  • Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the "Retirement plan" box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2018 under all plans was more than $18,500 (excluding catch-up contributions as explained later), include the excess on line 1. This limit is (a) $12,500 if you have only SIMPLE plans, or (b) $21,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1. They already are included as income in box 1 of your Form W-2.

 

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2018, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

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You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.

 

  • Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 4a and 4b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 4a and 4b. Payments from an IRA are also reported on lines 4a and 4b.

  • Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line 1. Instead, report distributions from an IRA on lines 4a and 4b.

  • Wages from Form 8919, line 6.

 

*This includes a Roth, SEP, or SIMPLE IRA.

 

Were You a Statutory Employee?

If you were, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than
January 31, 2019. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2a

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 2a. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 2a (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 2a (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 2a any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Line 2b

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 2b. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2018 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2018 income. For details, see Pub. 550.

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If you get a 2018 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2018, see Pub. 550.

Line 3a

Qualified Dividends

Enter your total qualified dividends on
line 3a. Qualified dividends also are included in the ordinary dividend total required to be shown on line 3b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

  • Dividends you received as a nominee. See the Schedule B instructions.

  • Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

  • Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

  • Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

  • Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.

  • Dividends from a corporation which first became a surrogate foreign corporation after December 22, 2017, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).

 

Example 1.

You bought 5,000 shares of XYZ Corp. common stock on July 8, 2018. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2018. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2018. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2018, through August 11, 2018). The 121-day period began on May 17, 2018 (60 days before the ex-dividend date), and ended on September 14, 2018. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

The facts are the same as in Example 1 except that you bought the stock on July 15, 2018 (the day before the ex-dividend date), and you sold the stock on September 16, 2018. You held the stock for 63 days (from July 16, 2018, through September 16, 2018). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2018, through September 14, 2018).

Example 3.

You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2018. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2018. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2018. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

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Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 11a for details.

Line 3b

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

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Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on Schedule 1, line 21, only if they exceed the total of all net premiums you paid for the contract.

Lines 4a and 4b IRAs, Pensions, and Annuities

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If you have IRA distributions and/or pension and annuity payments, unlike in prior years when you entered these amounts on different lines, this year they will be combined and reported on the same line.

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA, Roth IRA (including a myRA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 4a blank and enter the total distribution (from Form 1099-R, box 1) on line 4b.

Exception 1.

Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:

  • Roth IRA to another Roth IRA, or

  • IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).

 

Also, enter "Rollover" next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan or you made the rollover in 2019, include a statement explaining what you did.

Exception 2.

If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.

  1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2018 or an earlier year. If you made nondeductible contributions to these IRAs for 2018, also see Pub. 590-A and Pub. 590-B.

  2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions.

    1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2013 or an earlier year.

    2. Distribution code Q is shown in box 7 of Form 1099-R.

  3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2018.

  4. You had a 2017 or 2018 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

  5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2018.

  6. You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.

 

Exception 3.

If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter "QCD" next to line 4b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse also can have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-A for details.

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You can't claim a charitable contribution deduction for any QCD not included in your income.

Exception 4.

If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter "HFD" next to line 4b.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

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The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

More than one exception applies.

If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: "Line 4b – $1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.

More than one distribution.

If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.

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You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1947, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Schedule 4, line 59, for details.

More information.

For more information about IRAs, see Pub. 590-A and Pub. 590-B.

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 4a and 4b. Instead, report them on line 1.

  • Disability pensions received before you reach the minimum retirement age set by your employer.

  • Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

 

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Attach Form(s) 1099-R to Form 1040 if any federal income tax was withheld.

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2018. But see Insurance Premiums for Retired Public Safety Officers, later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 4b; don’t make an entry on line 4a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 4a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 4b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on
line 4b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 4a and the taxable amount on line 4b. Enter "PSO" next to line 4b.

Simplified Method Worksheet—Lines 4a and 4b

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Simplified Method Worksheet-Lines 4a and 4b

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If you are retired on disability and reporting your disability pension on line 1, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 1.

Simplified Method

You must use the Simplified Method if either of the following applies.

  1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

  2. Your annuity starting date was after November 18, 1996, and both of the following apply.

    1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

    2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

 

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

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If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 4a and 4b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 4a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 4b. If the remaining amount is zero and you have no other distribution to report on line 4b, enter -0- on line 4b. Also, enter "Rollover" next to line 4b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for Schedule 4, line 59.

Enter the total distribution on line 4a and the taxable part on line 4b. For details, see Pub. 575.

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If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.

Lines 5a and 5b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2018. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

  • You made contributions to a traditional IRA for 2018 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

  • You repaid any benefits in 2018 and your total repayments (box 4) were more than your total benefits for 2018 (box 3). None of your benefits are taxable for 2018. Also, if your total repayments in 2018 exceed your total benefits received in 2018 by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. For more details, see Pub. 915.

  • You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

 

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Benefits for earlier year received in 2018? If any of your benefits are taxable for 2018 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Social security information.

Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount.

Form RRB-1099.

If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 1-877-772-5772 or go to www.rrb.gov.

Social Security Benefits Worksheet—Lines 5a and 5b

Before you begin:

  • Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the instructions for Schedule 1, line 36).

  • If you are married filing separately and you lived apart from your spouse for all of 2018, enter "D" to the right of the word "benefits" on line 5a. If you don’t, you may get a math error notice from the IRS.

  • Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

 

   
1.   Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 5a 1.        
2.   Multiply line 1 by 50% (0.50) 2.      
3.   Combine the amounts from Form 1040, lines 1, 2b, 3b, 4b, and Schedule 1, line 22 3.      
4.   Enter the amount, if any, from Form 1040, line 2a 4.      
5.   Combine lines 2, 3, and 4 5.      
6.   Enter the total of the amounts from Schedule 1, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts identified as "DPAD" 6.      
7.   Is the amount on line 6 less than the amount on line 5?    
    This is an Image: box.gif
 
No. This is an Image: stop.gif
 
None of your social security benefits are taxable. Enter -0- on Form 1040, line 5b.        
    This is an Image: box.gif
 
Yes. Subtract line 6 from line 5 7.      
8.   If you are:
  • Married filing jointly, enter $32,000

  • Single, head of household, qualifying widow(er), or married filing
    separately and you lived apart from your spouse for all of 2018,
    enter $25,000

  8.      
   
  • Married filing separately and you lived with your spouse at any time
    in 2018, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
    enter the result on line 16. Then, go to line 17

   
9.   Is the amount on line 8 less than the amount on line 7?    
    This is an Image: box.gif
 
No. This is an Image: stop.gif
 
None of your social security benefits are taxable. Enter -0- on Form 1040, line 5b. If you are married filing separately and you lived apart from your spouse for all of 2018, be sure you entered "D" to the right of the word "benefits" on line 5a.    
    This is an Image: box.gif
 
Yes. Subtract line 8 from line 7 9.      
10.   Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2018 10.      
11.   Subtract line 10 from line 9. If zero or less, enter -0- 11.      
12.   Enter the smaller of line 9 or line 10 12.      
13.   Enter one-half of line 12 13.      
14.   Enter the smaller of line 2 or line 13 14.      
15.   Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15.      
16.   Add lines 14 and 15 16.      
17.   Multiply line 1 by 85% (0.85) 17.      
18.   Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 5b 18.      
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If any of your benefits are taxable for 2018 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.  

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See the instructions for Schedule 1, lines 21 through 36, for information on additional items of income and adjustments to income.

Total Income and Adjusted Gross Income

Line 6

Total Income

Report any additional income on Schedule 1, lines 1 through 21. Enter the amount from Schedule 1, line 22, in the appropriate entry space. Add the amount from Schedule 1, line 22, to the total of any amounts from lines 1, 2b, 3b, 4b, and 5b, and enter that amount on this line.

Line 7

Adjusted Gross Income

If you have no adjustments to income, enter the amount from line 6 on this line; otherwise, complete Schedule 1 and subtract the amount on Schedule 1, line 36, from Form 1040, line 6, and enter that amount on this line.

Tax and Credits

Line 8

Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed to the left of line 8.

Exception 1—Dependent.

If you checked the "Someone can claim you as a dependent" box, or if you’re filing jointly and you checked the "Someone can claim your spouse as a dependent" box, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

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Someone claims you or your spouse as a dependent if they list your or your spouse's name and SSN in the Dependents section of their return.

Exception 2—Born before January 2, 1954, or blind.

If you checked any of the following boxes, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1954, or Were Blind.

  • You were born before January 2, 1954.

  • You are blind.

  • Spouse was born before January 2, 1954.

  • Spouse is blind.

 

Exception 3—Separate return or dual-status alien.

If you checked the box labeled "Spouse itemizes on separate return or you were dual-status alien" on the Spouse standard deduction line, your standard deduction is zero, even if you were born before January 2, 1954, or were blind.

Exception 4—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. Qualified disaster loss refers to losses arising from certain 2016 or 2017 disasters. See the Instructions for Form 4684 and Schedule A, line 16, for more information.

Standard Deduction Worksheet for Dependents—Line 8

 


Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

 

1.   Check if: This is an Image: box.gif
 
You were born before January 2, 1954This is an Image: box.gif
 
You are blindThis is an Image: box.gif
 
Spouse was born before January 2, 1954This is an Image: box.gif
 
Spouse is blind
    Total number of boxes checked 1.    
 
2.   Is your earned income* more than $700?      
    This is an Image: box.gif
 
Yes.
Add $350 to your earned income. Enter the total       2.    
    This is an Image: box.gif
 
No.
Enter $1,050  
3.   Enter the amount shown below for your filing status.      
 
  • Single or married filing separately—$12,000

  • Married filing jointly—$24,000

  • Head of household—$18,000

      3.    
4.   Standard deduction.            
  a. Enter the smaller of line 2 or line 3. If born after January 1, 1954, and not blind, stop here and enter this amount on Form 1040, line 8. Otherwise, go to line 4b 4a.    
  b. If born before January 2, 1954, or blind, multiply the number on line 1 by $1,300 ($1,600 if single or head of household) 4b.    
  c. Add lines 4a and 4b. Enter the total here and on Form 1040, line 8 4c.    
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, line 1, and Schedule 1, lines 12 and 18, minus the amount, if any, on Schedule 1, line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1954, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
This is an Image: box.gif
 
You were born before January 2, 1954This is an Image: box.gif
 
You are blindThis is an Image: box.gif
 
Spouse was born before January 2, 1954This is an Image: box.gif
 
Spouse is blind


Enter the total number of boxes checked
This is an Image: square.gif
 
   
IF your filing
status is . . .
AND the number in
the box above is . . .
  THEN your standard
deduction is . . .
 
Single 1
2
  $13,600
15,200
   
Married filing jointly 1
2
3
4
  $25,300
26,600
27,900
29,200
   
Qualifying widow(er) 1
2
  $25,300
26,600
   
Married filing separately 1
2
3
4
  $13,300
14,600
15,900
17,200
   
Head of household 1
2
  $19,600
21,200
   

Line 9

Qualified Business Income Deduction (Section 199A Deduction)

Generally, you are allowed a deduction up to 20% of your net qualified business income plus 20% of qualified real estate investment trust (REIT) dividends and publicly traded partnership (PTP) income.

Use the 2018 Qualified Business Income Deduction—Simplified Worksheet, later, to figure your qualified business income deduction if:

  • You have qualified business income, REIT dividends, or PTP income (all defined later),

  • Your 2018 taxable income before the qualified business income deduction is less than or equal to $157,500 ($315,000 if married filing jointly), and

  • You aren’t a patron in a specified agricultural or horticultural cooperative.

 

If you don’t meet these requirements, use the worksheet in Pub. 535 instead.

Determining Your Qualified Trades or Businesses

Your qualified trades and businesses include your trades or businesses for which you are allowed a deduction for ordinary and necessary business expenses, except for trades or businesses conducted through a C corporation, wages earned as an employee, and for taxpayers with taxable income, before the qualified business income deduction, above the threshold, specified service trades or businesses.

For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses in Pub. 535.

For more information on whether you are an employee or an independent contractor, see Pub. 15-A and Pub. 1779.

Specified Service Trade or Business Excluded From Your Qualified Trades or Businesses

Specified services trades or businesses are generally excluded from the definition of qualified trade or business. A specified service trade or business is any trade or business providing services in the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any other trade or business where the taxpayer receives fees, compensation, or other income for endorsing products or services, for the use of the taxpayer’s image, likeness, name, signature, voice, trademark, or any other symbols associated with the taxpayer’s identity, or for appearing at an event or on radio, television, or another media format. In addition, the trades or businesses of investing and investment management, trading or dealing in securities, partnership interests, or commodities are specified trades or businesses.

Exceptions: If your taxable income before the qualified business income deduction is less than or equal to $157,500 ($315,000 if married filing jointly), your specified service trade or business is treated as a qualified trade or business.

If your taxable income before the qualified business interest deduction is between $157,501 and $207,500 ($315,001 and $415,000 if married filing jointly), an applicable percentage of your specified service trade or business is treated as a qualified trade or business. For more information, see Pub. 535.

Determining Your Qualified Business Income

Your qualified business income includes items of income, gain, deduction, and loss from your trades or businesses, including income from partnerships, S corporations, sole proprietorships, and certain trusts that are included or allowed in determining your taxable income for the year. Qualified business income doesn’t include any of the following.

  • Investment items such as capital gains or losses, or dividends.

  • Interest income not properly allocable to a trade or business.

  • Wage income.

  • Income that is not effectively connected with the conduct of business within the United States. (For more information, go to IRS.gov/ECI.)

  • Certain commodities transactions or foreign currency gains or losses.

  • Certain income, loss, or deductions from notional principal contracts.

  • Annuities (unless received in connection with the trade or business).

  • Reasonable compensation from an S corporation.

  • Guaranteed payments.

  • Payments received by a partner for services other than in a capacity as a partner.

  • Qualified REIT dividends.

  • Qualified PTP income.

 

Note.

Your qualified business income doesn’t include any losses or deductions disallowed under the basis, at-risk, passive loss or section 461(l) excess business loss limitations as they are not included or allowed in determining your taxable income for the year. Instead, these losses are taken into account in the tax year they are included in determining your taxable income.

Determining Your Qualified REIT Dividends and Qualified PTP Income

Qualified REIT dividends include any dividend you receive from a real estate investment trust that is not a capital gain dividend or qualified dividend. This amount is reported to you on Form 1099-DIV, line 5.

Qualified PTP income includes your share of qualified items of income, gain, deduction, and loss from a publicly traded partnership. It may also include gain or loss recognized on the disposition of your partnership interest that isn’t treated as a capital gain or loss.

Instructions for the 2018 Qualified Business Income Deduction—Simplified Worksheet

Line 1. Qualified business income or (loss) from the trade or business.

Enter the EIN and the amount of your qualified business income or loss for each of your trades or businesses. See Determining Your Qualified Business Income, earlier.

Line 2. Total qualified business income or (loss).

Enter the total of lines 1(c) for all your trades or businesses on line 2. If you have more than four trades or businesses, keep a record of the name and taxpayer identification number of the trade(s) or business(es) and include the income and loss from those other trade(s) or business(es) in the total entered on line 2.

Line 3. Qualified business loss carryforward from prior year.

Leave this line blank. In future years, any loss carryforward will be entered on this line.

Line 4. Total qualified business income.

If the total amount to be entered on line 4 is less than zero, enter -0-. You have a qualified business net loss for the year and you don’t qualify for the qualified business income deduction unless you have qualified REIT dividends or qualified PTP income. Any negative amount will be carried forward to next year.

Line 6. Qualified REIT dividends and PTP income or (loss).

Enter your qualified REIT dividends and qualified PTP income or loss.

Line 7. Qualified REIT dividends and PTP loss carryforward from prior year.

Leave this line blank. In future years, any loss carryforward will be entered on this line.

Line 8. Total qualified REIT dividends and PTP income.

If the total amount to be entered on line 8 is less than zero, enter -0-. Any negative amount will be carried forward to next year.

Line 11. Taxable income before qualified business income deduction.

Enter your taxable income figured before any qualified business income deduction. Adjusted gross income, Form 1040, line 7, minus standard deduction or itemized deductions from Form 1040, line 8.

Line 12. Net capital gains.

Enter your qualified dividends from Form 1040, line 3a, plus your net capital gain. If you are not required to file Schedule D, your net capital gain is the gain reported on Schedule 1, line 13. If you file Schedule D, your net capital gain is the smaller of Schedule D, line 15 or 16, unless line 15 or 16 is blank or a loss, in which case your net capital gain is zero.

Line 15. Qualified business income deduction.

Enter the amount from line 15 on Form 1040, line 9.

Line 16. Total qualified business loss carryforward.

Add lines 2 and 3. If the amount is more than zero, enter -0-. This is the amount to be carried forward to next year.

Line 17. Total qualified REIT dividends and PTP loss carryforward.

Add lines 6 and 7. If the amount is more than zero, enter -0-. Any amount reported on this line must be carried forward to next year.

2018 Qualified Business Income Deduction—Simplified Worksheet

Before you begin:

This worksheet is for taxpayers who:

 

  • Have qualified business income, REIT dividends, or PTP income.

  • Are not a patron in a specified agricultural or horticultural cooperative.

  • Have taxable income of $157,500 or less ($315,000 or less if married filing jointly).

 

1.   (a)
Trade or business name
(b)
Employer identification number
(c)
Qualified business income or (loss)
   
  i.              
  ii.              
  iii.              
  iv.              
   
2.   Total qualified business income or (loss). Add the amounts in 1i through 1iv, column 1(c) 2.          
    Note. If reporting qualified business income or (loss) from more than four trades or businesses, see the instructions for line 2 of this worksheet.            
3.   Qualified business loss carryforward from the prior year 3.          
4.   Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0- 4.          
5.   Qualified business income component. Multiply line 4 by 20% (0.20)   5.    
6.   Qualified REIT dividends and PTP income or (loss) 6.          
7.   Qualified REIT dividends and PTP loss carryforward from the prior year 7. ( )        
8.   Total qualified REIT dividends and PTP income. Add lines 6 and 7. If zero or less, enter -0- 8.          
9.   REIT and PTP component. Multiply line 8 by 20% (0.20)   9.    
10.   Qualified business income deduction before the income limitation. Add lines 5 and 9   10.    
11.   Taxable income before qualified business income deduction 11.      
12.   Net capital gains (see instructions) 12.      
13.   Subtract line 12 from line 11. If zero or less, enter -0- 13.      
14.   Income limitation. Multiply line 13 by 20% (0.20)   14.    
15.   Qualified business income deduction. Enter the smaller of line 10 or line 14   15.    
16.   Total qualified business loss carryforward. Add lines 2 and 3. If more than zero, enter -0-   16. ( )  
17.   Total qualified REIT dividends and PTP loss carryforward. Add lines 6 and 7. If more than zero, enter -0-   17. ( )  
 
 

Line 10

Taxable Income

Subtract lines 8 and 9 from line 7. If zero or less, enter -0-.

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If you have a domestic production activities deduction passed through from an agricultural or horticultural cooperative under section 199A(g), attach a statement to your return titled "DPAD 199A(g)." Reduce the amount of taxable income you enter on line 10 by the amount of your deduction. See Pub. 535 for more information.

Line 11a

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The amount on line 11 should include the total of the amount in the entry space on line 11a plus any amount from Schedule 2.

Tax

Include in the total on the entry space on line 11a all of the following taxes that apply.

  • Tax on your taxable income. Figure the tax using one of the methods described, later.

  • Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

  • Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

  • Tax due to making a section 962 election (the election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates). See section 962 for details. Check box 3 and enter the amount and "962" in the space next to that box. Attach a statement showing how you figured the tax.

  • Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2018 for the student. See Form 8863 for more details. Check box 3 and enter the amount and "ECR" in the space next to that box.

  • Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box 3 and enter the amount of the tax and "1291TAX" in the space next to that box.

  • Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box 3 and enter the amount of the repayment and "HCTC" in the space next to that box.

  • Net tax liability deferred under section 965(i). If you have a deferred net 965 tax liability under section 965(i), check box 3 and enter (as a negative number) the amount of the deferred net 965 tax liability and "965" on the line next to that box.

  • Triggering event under section 965(i). If you had a triggering event under section 965(i) during the year and did not enter into a transfer agreement, check box 3 and enter the amount of the triggered deferred net 965 tax liability and enter "965INC" on the line next to the box.

 

Do you want the IRS to figure the tax on your taxable income for you?

Yes.

See chapter 29 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 generally must be used to figure the tax on your unearned income over $2,100 if you are under age 18, and in certain situations if you are older.

You must file Form 8615 if you meet all of the following conditions.

  1. You had more than $2,100 of unearned income (such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions)).

  2. You are required to file a tax return.

  3. You were either:

    1. Under age 18 at the end of 2018,

    2. Age 18 at the end of 2018 and didn't have earned income that was more than half of your support, or

    3. A full-time student at least age 19 but under age 24 at the end of 2018 and didn't have earned income that was more than half of your support.

  4. At least one of your parents was alive at the end of 2018.

  5. You don’t file a joint return in 2018.

 

A child born on January 1, 2001, is considered to be age 18 at the end of 2018; a child born on January 1, 2000, is considered to be age 19 at the end of 2018; and a child born on January 1, 1995, is considered to be age 24 at the end of 2018.

Schedule D Tax Worksheet.

If you have to file Schedule D, and line 18 or 19 of Schedule D is more than zero, use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040, line 11a. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

  • You reported qualified dividends on Form 1040, line 3a.

  • You don’t have to file Schedule D and you reported capital gain distributions on Schedule 1, line 13.

  • You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.

 

But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule J.

If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the Foreign Earned Income Tax Worksheet.

Foreign Earned Income Tax Worksheet—Line 11a

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If Form 1040, line 10, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040, line 10 1.  
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 2a.  
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b.  
c. Subtract line 2b from line 2a. If zero or less, enter -0- c.  
3. Add lines 1 and 2c 3.  
4. Figure the tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet,* Schedule D Tax Worksheet,* or Form 8615, whichever applies. See the instructions for line 11a to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4.  
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5.  
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on the entry space on Form 1040, line 11a 6.  
* Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 10, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

Qualified Dividends and Capital Gain Tax Worksheet—Line 11a

Before you begin:

  • See the earlier instructions for line 11a to see if you can use this worksheet to figure your tax.

  • Before completing this worksheet, complete Form 1040 through line 10.

  • If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Schedule 1.

 

1.   Enter the amount from Form 1040, line 10. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1.        
2.   Enter the amount from Form 1040, line 3a* 2.        
3.   Are you filing Schedule D?*        
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Yes.
Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-.   3.        
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No.
Enter the amount from Schedule 1, line 13.        
4.   Add lines 2 and 3 4.        
5.   If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- 5.        
6.   Subtract line 5 from line 4. If zero or less, enter -0- 6.        
7.   Subtract line 6 from line 1. If zero or less, enter -0- 7.        
8.   Enter:    
    $38,600 if single or married filing separately,            
    $77,200 if married filing jointly or qualifying widow(er),
$51,700 if head of household.
    8.        
9.   Enter the smaller of line 1 or line 8 9.        
10.   Enter the smaller of line 7 or line 9 10.        
11.   Subtract line 10 from line 9. This amount is taxed at 0% 11.        
12.   Enter the smaller of line 1 or line 6 12.        
13.   Enter the amount from line 11 13.        
14.   Subtract line 13 from line 12 14.        
15.   Enter:    
    $425,800 if single,
$239,500 if married filing separately,
$479,000 if married filing jointly or qualifying widow(er),
$452,400 if head of household.
             
    15.        
16.   Enter the smaller of line 1 or line 15 16.        
17.   Add lines 7 and 11 17.            
18.   Subtract line 17 from line 16. If zero or less, enter -0- 18.            
19.   Enter the smaller of line 14 or line 18 19.            
20.   Multiply line 19 by 15% (0.15)         20.    
21.   Add lines 11 and 19 21.            
22.   Subtract line 21 from line 12 22.            
23.   Multiply line 22 by 20% (0.20)         23.    
24.   Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet   24.    
25.   Add lines 20, 23, and 24   25.    
26.   Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet   26.    
27.   Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040, line 11a. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on the entry space on Form 1040, line 11a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet   27.    
* If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
 

Line 11b

See the Instructions for Schedule 2. If you owe alternative minimum tax or excess premium tax credit repayment, add those amounts to the amount in the entry space on Form 1040, line 11a and enter the total on line 11.

Line 12a

Child Tax Credit and Credit for Other Dependents

Form 8862, who must file.

You must file Form 8862 to claim the child tax credit or credit for other dependents if your child tax credit or additional child tax credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error. Attach a completed Form 8862 to your 2018 return. Don’t file Form 8862 if you filed Form 8862 for 2017 and the child tax credit or additional child tax credit was allowed for that year. See Form 8862 and its instructions for details.

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If you take the child tax credit or credit for other dependents even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the rules for these credits, you won't be allowed to take either credit or the additional child tax credit for 2 years even if you're otherwise eligible to do so. If you take the child tax credit or credit for other dependents even though you aren’t eligible and it is later determined that you fraudulently took either credit, you won't be allowed to take either credit or the additional child tax credit for 10 years. You may also have to pay penalties.

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If your qualifying child didn’t have an SSN valid for employment issued before the due date of your 2018 return (including extensions), you can’t claim the child tax credit for that child on your original or amended return. However, you may be able to claim the credit for other dependents for that child.

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Payments

Line 16

Federal Income Tax Withheld

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Due to tax reform your withholding may have decreased in 2018. This means you may have gotten more money in your paycheck throughout 2018, however, this may also mean that you may receive a smaller refund than you expected or may even owe tax if you didn’t adjust your withholding.

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 16. The amount withheld should be shown in box 2 of Form W-2 and in box 4 of Form W-2G or 1099-R. Attach your Form(s) W-2 to your return. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.

If you received a 2018 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 16. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 16. Attach Form 8959.

Include on line 16 any federal income tax withheld that is shown on a Schedule K-1.

Also include on line 16 any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

Line 17a— Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

To Take the EIC:

 

  • Follow the steps below.

  • Complete the worksheet that applies to you or let the IRS figure the credit for you.

  • If you have a qualifying child, complete and attach Schedule EIC.

 

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The amount you enter on line 17 will be the total of your EIC, plus any additional child tax credit and American opportunity credit, plus any amount from Schedule 5.

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on "EITC Assistant." This service is available in English and Spanish.

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If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You also may have to pay penalties.

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Refunds for returns claiming the earned income credit can't be issued before mid-February 2019. This delay applies to the entire refund, not just the portion associated with the earned income credit.

Step 1. All Filers

1. If, in 2018:

  • 3 or more children lived with you, is the amount on Form 1040, line 7, less than $49,194 ($54,884 if married filing jointly)?

  • 2 children lived with you, is the amount on Form 1040, line 7, less than $45,802 ($51,492 if married filing
    jointly)?

  • 1 child lived with you, is the amount on Form 1040, line 7, less than $40,320 ($46,010 if married filing jointly)?

  • No children lived with you, is the amount on Form 1040, line 7, less than $15,270 ($20,950 if married filing
    jointly)?

 

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Yes.

 

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No.

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your 2018 return (including extensions) that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules)?

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Yes.

 

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No.

You can't take the credit.
Enter "No" in the space to the left of line 17.

3. Is your filing status married filing separately?

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Yes.

You can't take the credit.

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No.

 

4. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?

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Yes.

You can't take the credit.

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No.

 

5. Were you or your spouse a nonresident alien for any part of 2018?

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Yes.

See Nonresident aliens, later, under Definitions and Special Rules.

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No.

Go to Step 2.

Step 2. Investment Income

1. Add the amounts from
Form 1040:

  Line 2a      
  Line 2b +    
  Line 3b +    
  Schedule 1, Line 13* +    
         
Investment Income =    
*If line 13 is a loss, enter -0-.      

 

2. Is your investment income more than $3,500?

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Yes.

 

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No.

Skip question 3; go to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

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Yes.

See Form 4797 filers, later, under Definitions and Special Rules.

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No.

You can't take the credit.

4. Do any of the following apply for 2018?

  • You are filing Schedule E.

  • You are reporting income from the rental of personal property not used in a trade or business.

  • You are filing Form 8814 (relating to election to report child's interest and dividends on your return).

  • You have income or loss from a passive activity.

 

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Yes.

Use Worksheet 1 in Pub. 596 to see if you can take the credit.

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No.

Go to Step 3.

Step 3. Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
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was ...
Under age 19 at the end of 2018 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2018, a student (defined later), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
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Who isn't filing a joint return for 2018
or is filing a joint return for 2018 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
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Who lived with you in the United States for more than half of 2018.
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You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.
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If the child didn't live with you for more than half of 2018 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.
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If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2018, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1. Are you claiming at least one child who meets the conditions to be your qualifying child and, unless the child was born and died in 2018, has a valid SSN as defined later?

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Yes.

 

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No.

Skip questions 2 and 3; go to Step 4.

2. Are you filing a joint return for 2018?

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Yes.

Skip question 3 and Step 4; go to Step 5.

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No.

 

3. Could you be a qualifying child of another person for 2018? (Check "No" if the other person isn't required to file, and isn't filing, a 2018 tax return or is filing a 2018 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

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Yes.

You can't take the credit. Enter "No" in the space to the left of line 17.

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No.

Skip Step 4; go to Step 5.

Step 4. Filers Without a Qualifying Child

1. Is the amount on Form 1040, line 7, less than $15,270 ($20,950 if married filing jointly)?

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Yes.

 

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No.

You can't take the credit.

2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2018? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1953, and before January 2, 1994.) If your spouse died in 2018 or if you are preparing a return for someone who died in 2018, see Pub. 596 before you answer.

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Yes.

 

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No.

You can't take the credit.

3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2018? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

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Yes.

 

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No.

You can't take the credit. Enter "No" in the space to the left of line 17.

4. Are you filing a joint return for 2018?

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Yes.

Skip questions 5 and 6; go to Step 5.

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No.

 

5. Could you be a qualifying child of another person for 2018? (Check "No" if the other person isn't required to file, and isn't filing, a 2018 tax return or is filing a 2018 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

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Yes.

You can't take the credit. Enter "No" in
the space to the left of line 17.

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No.

 

6. Can you be claimed as a dependent on someone else's 2018 tax return?

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Yes.

You can't take the credit.

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No.

Go to Step 5.

Step 5. Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

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Yes.

See Clergy or Church employees, whichever applies.

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No.

Complete the following worksheet.

1. Enter the amount from Form 1040, line 1 1.    
2. Enter any amount included on Form 1040, line 1, that is a taxable scholarship or fellowship grant not reported on a Form W-2 2.    
3. Enter any amount included on Form 1040, line 1, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040, line 1.) 3.    
4. Enter any amount included on Form 1040, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040, line 1.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received 4.    
5. Enter any amount included on Form 1040, line 1, that is a Medicaid waiver payment you exclude from income. (See the instructions for Schedule 1, line 21.) 5.    
6. Add lines 2, 3, 4, and 5 6.    
7. Subtract line 6 from line 1 7.    
8. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter "NCP" and the amount of your nontaxable combat pay in the space to the left of line 17 on Form 1040. See Combat pay, nontaxable, later 8.    
 
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Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
     
9. Add lines 7 and 8. This is your earned income 9.    

2. Were you self-employed at any time in 2018, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?

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Yes.

Skip question 3 and Step 6; go to Worksheet B.

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No.

 

3. If you have:

  • 3 or more qualifying children, is your earned income less than $49,194 ($54,884 if married filing jointly)?

  • 2 qualifying children, is your earned income less than $45,802 ($51,492 if married filing jointly)?

  • 1 qualifying child, is your earned income less than $40,320 ($46,010 if married filing jointly)?

  • No qualifying children, is your earned income less than $15,270 ($20,950 if married filing jointly)?

 

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Yes.

Go to Step 6.

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No.

You can't take the credit.

Step 6. How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

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Yes.

See Credit figured by the IRS, later.

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No.

Go to Worksheet A.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.

Determine how much of the amount on Form 1040, line 1, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form 1040, line 1, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 1). Be sure to answer "Yes" to question 2 in Step 5.

Clergy.

The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that also was reported on Form 1040, line 1 do the following.

  1. Enter "Clergy" in the space to the left of Form 1040, line 17.

  2. Determine how much of the amount on Form 1040, line 1, also was reported on Schedule SE, Section A, line 2, or Section B, line 2.

  3. Subtract that amount from the amount on Form 1040,
    line 1. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 1).

  4. Be sure to answer "Yes" to question 2 in Step 5.

 

Combat pay, nontaxable.

If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one also can make it but doesn't have to.

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If you elect to use your nontaxable combat pay in figuring your EIC, enter "NCP" and the amount in the space to the left of line 17.

Credit figured by the IRS.

To have the IRS figure your EIC:

  1. Enter "EIC" in the space to the left of Form 1040, line 17.

  2. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering "NCP" and the amount in the space to the left of line 17 on Form 1040. See Combat pay, nontaxable, earlier.

  3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

 

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent, earlier, and Members of the military, later. A child is considered to have lived with you for more than half of 2018 if the child was born or died in 2018 and your home was this child's home for more than half the time he or she was alive in 2018.

Form 4797 filers.

If the amount on Schedule 1, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.

Form 8862, who must file.

You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.

  • You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.

  • You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.

Also, don’t file Form 8862 or take the credit for the:

  • 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

  • 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

 

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

A child who was married at the end of 2018 is a qualifying child only if (a) you can claim him or her as your dependent, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.

Members of the military.

If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.

Nonresident aliens.

If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter "No" in the space to the left of line 17.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2018, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier, applies.

  1. Child tax credit, credit for other dependents, and additional child tax credit (lines 12a and 17b).

  2. Head of household filing status.

  3. Credit for child and dependent care expenses (Schedule 3, line 49).

  4. Exclusion for dependent care benefits (Form 2441, Part III).

  5. Earned income credit (line 17a).

No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

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If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.

  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2018. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2018.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2018.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2018, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

 

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the five tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don’t claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

 

For more details and examples, see Pub. 596.

If you won't be taking the EIC with a qualifying child, enter "No" in the space to the left of line 17. Otherwise, go to Step 3, question 1.

Social security number (SSN).

For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN issued on or before the due date of your 2018 return (including extensions), you can't claim the EIC on your original or an amended 2018 return. Also, if a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on your original or an amended 2018 return.

Student.

A student is a child who during any part of 5 calendar months of 2018 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on.

Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

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Worksheet A-Earned Income Credit (EIC)

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Worksheet B-Earned Income Credit (EIC)

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Worksheet B (continued)-Earned Income Credit (EIC)

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EIC Table

2018 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
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EIC Table Excerpt Example

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1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
  And your filing status is–
If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–
  0 1 2 3 0 1 2 3
At least But less than Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 519 2,304 2,710 3,049 519 2,304 2,710 3,049
6,800 6,850 519 2,321 2,730 3,071 519 2,321 2,730 3,071
6,850 6,900 519 2,338 2,750 3,094 519 2,338 2,750 3,094
6,900 6,950 519 2,355 2,770 3,116 519 2,355 2,770 3,116
6,950 7,000 519 2,372 2,790 3,139 519 2,372 2,790 3,139
7,000 7,050 519 2,389 2,810 3,161 519 2,389 2,810 3,161
7,050 7,100 519 2,406 2,830 3,184 519 2,406 2,830 3,184
7,100 7,150 519 2,423 2,850 3,206 519 2,423 2,850 3,206
7,150 7,200 519 2,440 2,870 3,229 519 2,440 2,870 3,229
7,200 7,250 519 2,457 2,890 3,251 519 2,457 2,890 3,251
7,250 7,300 519 2,474 2,910 3,274 519 2,474 2,910 3,274
7,300 7,350 519 2,491 2,930 3,296 519 2,491 2,930 3,296
7,350 7,400 519 2,508 2,950 3,319 519 2,508 2,950 3,319
7,400 7,450 519 2,525 2,970 3,341 519 2,525 2,970 3,341
7,450 7,500 519 2,542 2,990 3,364 519 2,542 2,990 3,364
7,500 7,550 519 2,559 3,010 3,386 519 2,559 3,010 3,386
7,550 7,600 519 2,576 3,030 3,409 519 2,576 3,030 3,409
7,600 7,650 519 2,593 3,050 3,431 519 2,593 3,050 3,431
7,650 7,700 519 2,610 3,070 3,454 519 2,610 3,070 3,454
7,700 7,750 519 2,627 3,090