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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-042.htm#en_us_publink10002568

Adjustments to Income(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002093

Line 23(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002094

Educator Expenses(p90)

rule
If you were an eligible educator in 2018, you can deduct on line 23 up to $250 of qualified expenses you paid in 2018. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid:
An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.
Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
For more details, use Tax Topic 458 or see Pub. 529.
taxmap/instr/i1040gi-042.htm#en_us_publink10002095

Line 24(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002096

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials(p90)

rule
Include the following deductions on
line 24.
For more details, see Form 2106.
taxmap/instr/i1040gi-042.htm#en_us_publink10002097

Line 25(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002098

Health Savings Account (HSA) Deduction(p90)

rule
You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2018. See Form 8889.
taxmap/instr/i1040gi-042.htm#en_us_publink10002099

Line 26(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002100

Moving Expenses(p90)

rule
You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station. Use Tax Topic 455 or see Form 3903.
taxmap/instr/i1040gi-042.htm#en_us_publink10002101

Line 27(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002102

Deductible Part of Self-Employment Tax(p90)

rule
If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.
taxmap/instr/i1040gi-042.htm#en_us_publink10002103

Line 28(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002104

Self-Employed SEP, SIMPLE, and Qualified Plans(p90)

rule
If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.
taxmap/instr/i1040gi-042.htm#en_us_publink10002105

Line 29(p90)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002106

Self-Employed Health Insurance Deduction(p90)

rule
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance also can cover your child who was under age 27 at the end of 2018, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in Who Qualifies as Your Dependent in the Instructions for Form 1040).
taxmap/instr/i1040gi-042.htm#en_us_publink10002107
pencil
Self-Employed Health Insurance Deduction Worksheet—Schedule 1, Line 29


Before you begin:
1.Enter the total amount paid in 2018 for health insurance coverage established under your business   
 (or the S corporation in which you were a more-than-2% shareholder) for 2018 for you, your spouse, and your dependents. Your insurance also can cover your child who was under age 27 at the end of 2018, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1. 
2.Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Schedule 1, lines 27 and 28. Don’t include Conservation Reserve Program payments exempt from self-employment tax 2. 
3.Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Schedule 1, line 29. Don’t include this amount in figuring any medical expense deduction on Schedule A
3. 
*If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b. 
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.
One of the following statements must be true.
The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.
If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2018 and you also report the premium payments or reimbursements as wages on Form 1040, line 1.
But if you also were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2018, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2018, don’t use amounts paid for coverage for that month to figure the deduction.
caution
A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer.

Example.(p91)

If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.
taxmap/instr/i1040gi-042.htm#en_us_publink10002110
Exceptions.(p92)
rule
Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.
taxmap/instr/i1040gi-042.htm#en_us_publink10002111

Line 30(p92)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002112

Penalty on Early Withdrawal of Savings(p92)

rule
The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
taxmap/instr/i1040gi-042.htm#en_us_publink10002113

Lines 31a and 31b(p92)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002114

Alimony Paid(p92)

rule
If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use Tax Topic 452 or see Pub. 504.
taxtip
Alimony paid will no longer be deductible if you entered into a divorce or separation agreement on or before December 31, 2018, and the agreement is changed after December 31, 2018, to expressly provide that alimony received is not included in your former spouse's income. Alimony paid will also not be deductible if a divorce or separation agreement is entered into after December 31, 2018. For more information, see Pub. 504.
taxmap/instr/i1040gi-042.htm#en_us_publink10002115

Line 32(p92)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002116

IRA Deduction(p92)

rule
taxtip
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2018, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2018, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on Schedule 1, line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2019, that shows all contributions to your traditional IRA for 2018.
Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 11-item list before you fill in the worksheet.
  1. If you were age 701/2 or older at the end of 2018, you can't deduct any contributions made to your traditional IRA for 2018 or treat them as nondeductible contributions.
  2. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for Schedule 3, line 51.
  3. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2018, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
  4. You can’t deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for Schedule 3, line 51.
  5. If you made contributions to your IRA in 2018 that you deducted for 2017, don’t include them in the worksheet.
  6. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.
  7. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.
  8. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for Form 1040, lines 4a and 4b.
  9. Don't include trustees' fees that were billed separately and paid by you for your IRA.
  10. Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.
  11. If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2018, see Pub. 590-A for special rules.
taxtip
By April 1 of the year after the year in which you turn
age 701/2, you must start taking minimum required distributions from your traditional IRA. If you don’t, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.
taxmap/instr/i1040gi-042.htm#en_us_publink10002119
Were You Covered by a Retirement Plan?(p92)
rule
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.
The Retirement plan box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
taxmap/instr/i1040gi-042.htm#en_us_publink10002120
Married persons filing separately.(p93)
If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2018.
taxtip
You may be able to take the retirement savings contributions credit. See the Schedule 3, line 51 instructions.
taxmap/instr/i1040gi-042.htm#en_us_publink10002122
pencil
IRA Deduction Worksheet—Schedule 1, Line 32
Caution(p93)
caution
If you were age 701/2 or older at the end of 2018, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Don’t complete this worksheet for anyone age 701/2 or older at the end of 2018. If you are married filing jointly and only one spouse was under age 701/2 at the end of 2018, complete this worksheet only for that spouse.


Before you begin:
  Your IRA Spouse's IRA  
1a.  Were you covered by a retirement plan (see Were You Covered by a Retirement Plan?)? 1a.  box Yesbox No  
 b.  If married filing jointly, was your spouse covered by a retirement plan?1b.  box Yesbox No 
 Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
  • $5,500, if under age 50 at the end of 2018.
  • $6,500, if age 50 or older but under age 701/2 at the end of 2018.
Otherwise, go to line 2.
  
2.  Enter the amount shown below that applies to you.  
 
  • Single, head of household, or married filing separately and you lived
    apart
    from your spouse for all of 2018, enter $73,000.
  
 
  • Qualifying widow(er), enter $121,000.
Right brace2a. 2b.  
 
  • Married filing jointly, enter $121,000 in both columns. But if you checked
      "No" on either line 1a or 1b, enter $199,000 for the person who wasn't
      covered by a plan.
  • Married filing separately and you lived with your spouse at any time in
      2018, enter $10,000.
  
3.  Enter the amount from Form 1040, line 63.   
4.  Enter the total of the amounts from Schedule 1, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts identified as "DPAD" 4.   
5.  Subtract line 4 from line 3. If married filing jointly, enter the result in both columns5a. 5b.  
6.  Is the amount on line 5 less than the amount on line 2?  
   boxNo. stop None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.  
   boxYes. Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.  
   
  • If single, head of household, or married filing separately,
      and the result is $10,000 or more, enter the applicable
      amount below on line 7 for that column and go to line 8.
       i. $5,500, if under age 50 at the end of 2018.
       ii. $6,500, if age 50 or older but under age 701/2 at the
        end of 2018.
      If the result is less than $10,000, go to line 7.
Right brace6a. 6b.  
   
  • If married filing jointly or qualifying widow(er), and the
      result is $20,000 or more ($10,000 or more in the column
      for the IRA of a person who wasn't covered by a
      retirement plan), enter the applicable amount below on
      line 7 for that column and go to line 8.
       i. $5,500, if under age 50 at the end of 2018.
       ii. $6,500 if age 50 or older but under age 701/2 at the
        end of 2018.
      Otherwise, go to line 7.
  
taxmap/instr/i1040gi-042.htm#en_us_publink10002125
IRA Deduction Worksheet—Continued
      Your IRA Spouse's IRA  
7.  Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.   
 
  • Single, head of household, or married filing separately, multiply by 55%
      (0.55) (or by 65% (0.65) in the column for the IRA of a person who is age
      50 or older at the end of 2018).
        
 
  • Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275)
       (or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or
      older at the end of 2018). But if you checked "No" on either line 1a
      or 1b, then in the column for the IRA of the person who wasn't covered by a
      retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or
      older at the end of 2018).
Right brace7a. 7b.  
  
8.  Enter the total of your (and your spouse's if filing jointly):     
 
  • Wages, salaries, tips, etc. Generally, this is the
      amount reported in box 1 of Form W-2. Exceptions
      are explained earlier in these instructions for line 32.
Right brace 8.    
 
  • Alimony and separate maintenance payments
      reported on Schedule 1, line 11.
    
 
  • Nontaxable combat pay. This amount should be
      reported in box 12 of Form W-2 with code Q.
           
9.  Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590-A 9.   
10.  Add lines 8 and 910.   
          
   caution If married filing jointly and line 10 is less than $11,000 ($12,000 if one spouse is age 50 or older at the end of 2018; $13,000 if both spouses are age 50 or older at the end of 2018), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.   
11.  Enter traditional IRA contributions made, or that will be made by the due date of your 2018 return not counting extensions (April 15, 2019 for most people), for 2018 to your IRA on line 11a and to your spouse's IRA on line 11b 11a. 11b.  
12.  On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a. 12b.  
     
taxmap/instr/i1040gi-042.htm#en_us_publink10002126

Line 33(p95)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002127

Student Loan Interest Deduction(p95)

rule
You can take this deduction only if all of the following apply.
Use the worksheet in these instructions to figure your student loan interest deduction.
taxmap/instr/i1040gi-042.htm#en_us_publink10002128
Exception.(p95)
rule
Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.
taxmap/instr/i1040gi-042.htm#en_us_publink10002129
Qualified student loan.(p95)
rule
A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who was an eligible student.
  1. Yourself or your spouse.
  2. Any person who was your dependent when the loan was taken out.
  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:
    1. The person filed a joint return;
    2. The person had gross income that was equal to or more than the exemption amount for that year or $4,150 for 2018; or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.
taxmap/instr/i1040gi-042.htm#en_us_publink10002130
Qualified higher education expenses.(p96)
rule
Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.
taxmap/instr/i1040gi-042.htm#en_us_publink10002131
pencil
Student Loan Interest Deduction Worksheet—Schedule 1, Line 33


Before you begin:
  
1. Enter the total interest you paid in 2018 on qualified student loans (see the instructions for line 33). Don’t enter more than $2,500 1. 
2. Enter the amount from Form 1040, line 62.  
3. 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" 3.  
4. Subtract line 3 from line 24.  
5. Enter the amount shown below for your filing status.  
 
  • Single, head of household, or qualifying
      widow(er)—$65,000
  • Married filing jointly—$135,000
Right brace 5.  
6. Is the amount on line 4 more than the amount on line 5?    
   boxNo. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.    
   boxYes. Subtract line 5 from line 46.  
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7.   . 
8. Multiply line 1 by line 78. 
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 33.
Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)
9. 
  
taxmap/instr/i1040gi-042.htm#en_us_publink10002569

Line 34(p96)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002570

Reserved(p96)

rule
caution
At the time these instructions went to print, the tuition and fees deduction formerly claimed on line 34 had expired. You can’t claim a deduction on line 34 for expenses paid or incurred after 2017. Line 34 is now shown as Reserved in case Congress extends the deduction for 2018. To find out if legislation extended the deduction so you can claim it on your 2018 return, go to IRS.gov/FormsUpdates or IRS.gov/Form1040.
If legislation doesn’t extend the deduction for 2018, treat the amount on line 34 as zero when any form, worksheet, or instruction refers to line 34.
taxmap/instr/i1040gi-042.htm#en_us_publink10002572

Line 35(p96)

rule
taxmap/instr/i1040gi-042.htm#en_us_publink10002573

Reserved(p96)

rule
caution
The domestic production activities deduction was repealed. Line 35 is now shown as Reserved. If you have a domestic production activities deduction from a fiscal-year pass-through entity, enter the amount of the deduction on the dotted line next to line 36. See the instructions for line 36 for more information.
taxtip
If you are a patron of a specified agricultural cooperative, see the Instructions for Form 1120-C for special rules related to the domestic production activities deduction.
taxmap/instr/i1040gi-042.htm#en_us_publink10002132

Line 36(p96)

rule
Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
caution
Don’t include any domestic production activities deductions passed through from a cooperative under section 199A(g). Instead see the instructions for Line 10 and Pub. 535.