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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e9952

Tax and Credits(p32)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10013

Line 8(p32)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10018

Itemized Deductions or Standard Deduction(p32)

rule
In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10036

Itemized Deductions(p32)

rule
To figure your itemized deductions, fill in Schedule A.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10046

Standard Deduction(p34)

rule
Most people can find their standard deduction by looking at the amounts listed to the left of line 8.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10057
Exception 1—Dependent.(p34)
rule
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.
taxtip
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10065
Exception 2—Born before January 2, 1954, or blind.(p34)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10073
Exception 3—Separate return or dual-status alien.(p34)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink100075970
Exception 4—Increased standard deduction for net qualified disaster loss.(p34)
rule
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.
taxmap/instr/i1040gi-015.htm#w24811v10
pencil
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: boxYou were born before January 2, 1954
boxYou are blind
boxSpouse was born before January 2, 1954
boxSpouse is blind
 Right braceTotal number of boxes checked 1. 
 
2.  Is your earned income* more than $700?    
   boxYes.Add $350 to your earned income. Enter the total  Right brace 2. 
   boxNo.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
  Right brace 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 84c. 
* 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.
boxYou were born before January 2, 1954
boxYou are blind
boxSpouse was born before January 2, 1954
boxSpouse is blind


Enter the total number of boxes checked
square   
IF your filing
status is . . .
AND the number in
the box above is . . .
 THEN your standard
deduction is . . .
 
Single1
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 separately1
2
3
4
 $13,300
14,600
15,900
17,200
  
Head of household1
2
  $19,600
21,200
  
taxmap/instr/i1040gi-015.htm#en_us_publink10002544

Line 9(p34)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink10002545

Qualified Business Income Deduction (Section 199A Deduction)(p34)

rule
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:
If you don’t meet these requirements, use the worksheet in Pub. 535 instead.
taxmap/instr/i1040gi-015.htm#en_us_publink10002546

Determining Your Qualified Trades or Businesses(p34)

rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002547

Specified Service Trade or Business Excluded From Your Qualified Trades or Businesses(p34)

rule
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 more than $157,500 but not $207,500 ($315,000 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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002548

Determining Your Qualified Business Income(p34)

rule
Your qualified business income includes items of income, gain, deduction, and loss from your trades or businesses that are effectively connected with the conduct of a trade or business within the Unites States. This includes income from partnerships (other than PTPs), S corporations, sole proprietorships, and certain trusts that are included or allowed in determining your taxable income for the year. It also includes other deductions attributable to the trade or business including, but not limited to, deductible tax on self-employment income, self-employed health insurance, and contributions to qualified retirement plans. Qualified business income doesn’t include any of the following.
Note.(p36) 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.

taxmap/instr/i1040gi-015.htm#en_us_publink10002549

Determining Your Qualified REIT Dividends and Qualified PTP Income(p36)

rule
Qualified REIT dividends include any dividend you receive from a real estate investment trust held for more than 45 days and for which the payment is not obligated to someone else and that is not a capital gain dividend or qualified dividend plus your qualified REIT dividends received from a regulated investment company. 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.
Note.(p36) PTP income generated by a specified service trade or business may be limited to the applicable percentage, in which case you may be required to complete the worksheet in Pub. 535. See Pub. 535 for more information.

taxmap/instr/i1040gi-015.htm#en_us_publink10002550

Instructions for the 2018 Qualified Business Income Deduction—Simplified Worksheet(p36)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink10002551
Line 1. Qualified business income or (loss) from the trade or business.(p36)
rule
Enter the amount of your qualified business income or loss for each of your trades or businesses. See Determining Your Qualified Business Income, earlier.
Enter on line 1(b), the employer identification number (EIN) that was issued to you or your business on Form SS-4. If you don’t have an EIN, enter your social security number or individual taxpayer identification number. If you are the sole owner of an LLC that is not treated as a separate entity for federal income tax purposes, enter the EIN issued to the LLC. If you do not have such an EIN, enter the owner's name and tax identification number.
taxmap/instr/i1040gi-015.htm#en_us_publink10004814
Line 2. Total qualified business income or (loss).(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10004926
Line 3. Qualified business loss carryforward from prior year. (p36)
rule
Leave this line blank. In future years, any loss carryforward will be entered on this line.
taxmap/instr/i1040gi-015.htm#en_us_publink10004927
Line 4. Total qualified business income.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002552
Line 6. Qualified REIT dividends and PTP income or (loss).(p36)
rule
Enter your qualified REIT dividends and qualified PTP income or loss.
taxmap/instr/i1040gi-015.htm#en_us_publink10005084
Line 7. Qualified REIT dividends and PTP loss carryforward from prior year.(p36)
rule
Leave this line blank. In future years, any loss carryforward will be entered on this line.
taxmap/instr/i1040gi-015.htm#en_us_publink10004928
Line 8. Total qualified REIT dividends and PTP income.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002553
Line 11. Taxable income before qualified business income deduction.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10004815
Line 12. Net capital gain.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002555
Line 15. Qualified business income deduction.(p36)
rule
Enter the amount from line 15 on Form 1040, line 9.
taxmap/instr/i1040gi-015.htm#en_us_publink10002556
Line 16. Total qualified business loss carryforward.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002557
Line 17. Total qualified REIT dividends and PTP loss carryforward.(p36)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink10002757
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2018 Qualified Business Income Deduction—Simplified Worksheet


Before you begin: This worksheet is for taxpayers who:
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 year3.    
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 year7. (        )    
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 deduction11.  
12.  Net capital gain (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. (       ) 
 
 
taxmap/instr/i1040gi-015.htm#en_us_publink10008499

Line 10(p36)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink10009207

Taxable Income(p36)

rule
Subtract lines 8 and 9 from line 7. If zero or less, enter -0-.
caution
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10583

Line 11a(p38)

rule
caution
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10588

Tax(p38)

rule
Include in the total on the entry space on line 11a all of the following taxes that apply.
Do you want the IRS to figure the tax on your taxable income for you?
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10645
  Yes.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10659
  No.(p38)
rule
Use one of the following methods to figure your tax.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10670
Tax Table or Tax Computation Worksheet.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10681
Form 8615.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10713
Schedule D Tax Worksheet.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10721
Qualified Dividends and Capital Gain Tax Worksheet.(p38)
rule
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.
But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10768
Schedule J.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink24811vd0e10778
Foreign Earned Income Tax Worksheet.(p38)
rule
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.
taxmap/instr/i1040gi-015.htm#w24811v39
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Foreign Earned Income Tax Worksheet—Line 11a
caution If Form 1040, line 10, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040, line 101.
2a.Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 182a.
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 2c3.
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).
taxmap/instr/i1040gi-015.htm#w24811v12
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Qualified Dividends and Capital Gain Tax Worksheet—Line 11a


Before you begin:
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?*    
   boxYes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-. Right brace3.   
   boxNo. Enter the amount from Schedule 1, line 13.    
4.  Add lines 2 and 34.   
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. 
Right brace 8.   
9.  Enter the smaller of line 1 or line 89.   
10.  Enter the smaller of line 7 or line 910.   
11.  Subtract line 10 from line 9. This amount is taxed at 0%11.   
12. Enter the smaller of line 1 or line 612.   
13. Enter the amount from line 1113.   
14. Subtract line 13 from line 1214.   
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. 
Right brace      
  15.   
16. Enter the smaller of line 1 or line 1516.   
17. Add lines 7 and 1117.     
18. Subtract line 17 from line 16. If zero or less, enter -0-18.     
19. Enter the smaller of line 14 or line 1819.     
20. Multiply line 19 by 15% (0.15)    20. 
21. Add lines 11 and 1921.     
22. Subtract line 21 from line 1222.     
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.
 
taxmap/instr/i1040gi-015.htm#en_us_publink10002818

Line 11b(p41)

rule
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.
taxmap/instr/i1040gi-015.htm#en_us_publink100058724

Line 12a(p41)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink100058836

Child Tax Credit and Credit for Other Dependents(p41)

rule
taxmap/instr/i1040gi-015.htm#en_us_publink100075971
Form 8862, who must file.(p41)
rule
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.
caution
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.
caution
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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Child Tax Credits Text DescriptionChild Tax Credits   
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Child Tax Credits (continued) Text DescriptionChild Tax Credits (continued)