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IRS.gov Website
taxmap/instr/i1040a-000.htm#en_us_publink1000290191
1040A

2017
  Instructions
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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.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.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 Text DescriptionAffordable Care Act--What You Need To Know   
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Electronic Filing (e-file) Text DescriptionElectronic Filing (e-file)   
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What's New(p6)

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For information about any additional changes to the 2017 tax law or any other developments affecting Form 1040A or its instructions, go to IRS.gov/Form1040A.
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1040A instructions reissued. (p6)
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The Instructions for Form 1040A are being revised and reissued due to recent legislation that extended the deduction for tuition and fees. The deduction was extended through 2017 and will be entered on Form 1040A, line 19. The instructions for line 19 have been updated accordingly.
References to this provision have been added back to these instructions accordingly.
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Due date of return.(p6)
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File Form 1040A by April 17, 2018. The due date is April 17, because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is observed on April 16—even if you do not live in the District of Columbia.
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Childless earned income credit (EIC). (p6)
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If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child as a qualifying child, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child. For more information, see Pub. 596.
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Secure access.(p6)
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To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/SecureAccess.
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Access your online account.(p6)
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You must authenticate your identity. To securely log in to your federal tax account, go to IRS.gov/Account. View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online.
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New withholding tables. (p6)
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To reflect changes made by the tax reform legislation, the IRS has released updated income-tax withholding tables. The new withholding tables are designed to work with the Form(s) W-4 you have already filed with your employer. To see if you need to have your withholding increased or decreased, use the IRS Withholding Calculator at IRS.gov/W4App. The calculator is being revised to take into account these changes and should be available by the end of February.
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Mailing your return. (p6)
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If you live in Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, or West Virginia and you are mailing in your return, you will need to mail it to a different address this year. See Where Do You File? at the end of these instructions.
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Exemption amount for alternative minimum tax (AMT). (p6)
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The exemption amount for the AMT has increased to $54,300 ($84,500 if married filing jointly or qualifying widow(er); $42,250 if married filing separately).
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Standard deduction amounts increased. (p6)
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For 2017, the standard deduction for married individuals filing a joint return and qualifying widow(er)s has increased to $12,700; for head of household filers the amount has increased to $9,350; and for single filers and married individuals filing separate returns the amount has increased to $6,350.
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EIN needed to claim the American opportunity credit. (p6)
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To claim the American opportunity credit, you need to have the employer identification number (EIN) of the institution to which your qualified expenses were paid. See the Instructions for Form 8863.
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W-2 verification code.(p6)
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A new "verification code" box will appear on Form W-2, but not all W-2s will have a 16-digit code in box 9. If you e-file and your W-2 has a verification code in box 9, enter it when prompted by your tax software. Don't enter the verification code if you file your return on paper.
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Disaster tax relief. (p6)
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Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the following. For more information on these and other disaster-related tax benefits, see Pub. 976.