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IRS.gov Website
1040 Instructions
For use in Preparing 2018 Returns
What's NewFiling RequirementsDo You Have To File?When and Where Should You File?What if You Can't File on Time?Private Delivery ServicesLine Instructions for Form 1040Filing StatusSingleMarried Filing JointlyMarried Filing SeparatelyHead of HouseholdQualifying Widow(er)Name and AddressName ChangeAddress ChangeP.O. BoxForeign AddressDeath of a TaxpayerSocial Security Number (SSN)IRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpouseFull-year Health Care Coverage or ExemptYour Standard Deduction and Spouse’s Standard DeductionSingle and Married Filing JointlyBlindnessMarried Filing SeparatelyPresidential Election Campaign FundWho Qualifies as Your DependentSign Your ReturnCourt-Appointed Conservator, Guardian, or Other FiduciaryChild's ReturnElectronic Return SignaturesIdentity Protection PINPaid Preparer Must Sign Your ReturnIncomeForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsLine 1Wages, Salaries, Tips, etc.Line 2aTax-Exempt InterestLine 2bTaxable InterestLine 3aQualified DividendsLine 3bOrdinary DividendsLines 4a and 4b IRAs, Pensions, and AnnuitiesIRA DistributionsPensions and AnnuitiesLines 5a and 5bSocial Security BenefitsTotal Income and Adjusted Gross IncomeLine 6Total IncomeLine 7Adjusted Gross IncomeTax and CreditsLine 8Itemized Deductions or Standard DeductionLine 9Qualified Business Income Deduction (Section 199A Deduction)Line 10Taxable IncomeLine 11aTaxLine 11bLine 12aChild Tax Credit and Credit for Other DependentsPaymentsLine 16Federal Income Tax WithheldLine 17a— Earned Income Credit (EIC)2018 Earned Income Credit (EIC) TableLine 17bAdditional Child Tax Credit (Schedule 8812)Line 17cAmerican Opportunity Credit (Form 8863)RefundLine 19Amount OverpaidLines 20a Through 20dAmount Refunded to YouLine 21Applied to Your 2019 Estimated TaxAmount You OweLine 22Amount You OweLine 23Estimated Tax PenaltyAssemble Your Return2018 Tax TablesGeneral InformationHow To Avoid Common MistakesInnocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2019Secure Your Tax Records From Identity TheftHow Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended ReturnNeed a Copy of Your Tax Return Information?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsHow To Get Tax HelpInterest and PenaltiesInterestPenaltiesRefund Information2018 Instructions for Schedule 1 Additional Income and Adjustments To IncomeGeneral InstructionsAdditional IncomeLine 10Line 11Line 12Line 13Line 14Line 19Line 21Adjustments to IncomeLine 23Line 24Line 25Line 26Line 27Line 28Line 29Line 30Lines 31a and 31bLine 32Line 33Line 34Line 35Line 362018 Instructions for Schedule 2 TaxGeneral InstructionsSpecific InstructionsLine 45Line 462018 Instructions for Schedule 3 Nonrefundable CreditsGeneral InstructionsSpecific InstructionsLine 48Line 49Line 50Line 51Line 53Line 542018 Instructions for Schedule 4 Other TaxesGeneral InstructionsSpecific InstructionsLine 58Line 59Line 60aLine 60bLine 61Line 622018 Instructions for Schedule 5 Other Payments and Refundable CreditsGeneral InstructionsSpecific InstructionsLine 66Line 70Line 71Line 72Line 73Line 742018 Instructions for Schedule 6 Foreign Address and Third Party DesigneeGeneral InstructionsSpecific InstructionsForeign AddressThird Party DesigneeTax TopicsList of Tax TopicsDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on FormsEstimates of Taxpayer BurdenOrder Form for Forms and PublicationsHow To Use the Order FormMajor Categories of Federal Income and Outlays for Fiscal Year 2017