Answer To: Tax return Assignment: 1. The client provided tax information is attached into ELearning. 2. Your...
Riddhi answered on Oct 16 2021
FINAL/f1040 Fina1l.pdf
Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on
Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year
2019
Under Proposed Regulations 113295-18, an excess deduction on termination of an estate or
trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e)
expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR;
non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040
or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not
deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries
beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34.
On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the
amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of
the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a
write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line
next to line 36 or line 34, (depending on which form is filed), enter the amount of the
adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in
the total amount reported on line 36 or line 34.
https://www.govinfo.gov/content/pkg/FR-2020-05-11/pdf/2020-09801.pdf
Fo
rm1040 Department of the Treasury—Internal Revenue Service (99)U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
Filing Status
Check only
one box.
Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW)
If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is
a child but not your dependent. ▶
Your first name and middle initial Last name Your social security number
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Foreign country name Foreign province/state/county Foreign postal code
Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund.
Checking a box below will not change your
tax or refund. You Spouse
Standard
Deduction
Someone can claim: You as a dependent Your spouse as a dependent
Spouse itemizes on a separate return or you were a dual-status alien
Age/Blindness You: Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 Is blind
If more than four dependents,
see instructions and ✓ here ▶
Dependents (see instructions): (2) Social security number (3) Relationship to you (4) ✓ if qualifies for (see instructions):
(1) First name Last name Child tax credit Credit for other dependents
1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . 1
2a Tax-exempt interest . . . . 2a b Taxable interest. Attach Sch. B if required 2b
3a Qualified dividends . . . . 3a b Ordinary dividends. Attach Sch. B if required 3b
4a IRA distributions . . . . . 4a b Taxable amount . . . . . . 4b
c Pensions and annuities . . . 4c d Taxable amount . . . . . . 4d
5a Social security benefits . . . 5a b Taxable amount . . . . . . 5b
6 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . . . ▶ 6
7a Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . . . . . . 7a
b Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income . . . . . . . . . . . ▶ 7b
8 a Adjustments to income from Schedule 1, line 22 . . . . . . . . . . . . . . . . . 8a
b Subtract line 8a from line 7b. This is your adjusted gross income . . . . . . . . . . . ▶ 8b
Standard
Deduction for—
• Single or Married
filing separately,
$12,200
• Married filing
jointly or Qualifying
widow(er),
$24,400
• Head of
household,
$18,350
• If you checked
any box under
Standard
Deduction,
see instructions.
9 Standard deduction or itemized deductions (from Schedule A) . . . . . 9
10 Qualified business income deduction. Attach Form 8995 or Form 8995-A . . . 10
11a Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11a
b Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- . . . . . . . . . . . 11b
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2019)
Form 1040 (2019) Page 2
12a Tax (see inst.) Check if any from Form(s): 1 8814 2 4972 3 12a
b Add Schedule 2, line 3, and line 12a and enter the total . . . . . . . . . . . . . . ▶ 12b
13a Child tax credit or credit for other dependents . . . . . . . . . . 13a
b Add Schedule 3, line 7, and line 13a and enter the total . . . . . . . . . . . . . . ▶ 13b
14 Subtract line 13b from line 12b. If zero or less, enter -0- . . . . . . . . . . . . . . . 14
15 Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . . . . . . . 15
16 Add lines 14 and 15. This is your total tax . . . . . . . . . . . . . . . . . . ▶ 16
17 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . . . 17
18 Other payments and refundable credits: • If you have a
qualifying child,
attach Sch. EIC.
• If you have
nontaxable
combat pay, see
instructions.
a Earned income credit (EIC) . . . . . . . . . . . . . . . 18a
b Additional child tax credit. Attach Schedule 8812 . . . . . . . . . 18b
c American opportunity credit from Form 8863, line 8 . . . . . . . . 18c
d Schedule 3, line 14 . . . . . . . . . . . . . . . . . 18d
e Add lines 18a through 18d. These are your total other payments and refundable credits . . . . . ▶ 18e
19 Add lines 17 and 18e. These are your total payments . . . . . . . . . . . . . . . ▶ 19
Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid . . . . . . 20
21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here . . . . . . ▶ 21a
Direct deposit?
See instructions.
▶ b Routing number ▶ c Type: Checking Savings
▶ d Account number
22 Amount of line 20 you want applied to your 2020 estimated tax . . . . ▶ 22
Amount
You Owe
23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions . . . . . ▶ 23
24 Estimated tax penalty (see instructions) . . . . . . . . . . . ▶ 24
Third Party
Designee
(Other than
paid preparer)
Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below.
No
Designee’s
name ▶
Phone
no. ▶
Personal identification
number (PIN) ▶
Sign
Here
Joint return?
See instructions.
Keep a copy for
your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an
Identity Protection PIN, enter it here
(see inst.)
Phone no. Email address
▲
Paid
Preparer
Use Only
Preparer’s name Preparer’s signature Date PTIN Check if:
3rd Party Designee
Self-employedFirm’s name ▶ Phone no.
Firm’s address ▶ Firm’s EIN ▶
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2019)
Version J, Cycle 9
INTERNAL USE ONLY
DRAFT AS OF
August 16, 2019
Version J, Cycle 9
INTERNAL USE ONLY
DRAFT AS OF
August 16, 2019
2019 Form 1040
SE:W:CAR:MP
U.S. Individual Income Tax Return
\\linprod3.publish.no.irs.gov\tfprod\composition\ok-to-print\irs_newsrelease_header-01.jpg
United States flag in the left corner of the header and the IRS logo centered in the header.
Note: The form, instructions, or publication you are looking for begins after this coversheet.
Please review the updated information below.
Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019
Under Proposed Regulations 113295-18, an excess deduction on termination of an estate or trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e) expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR; non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040 or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries beginning after 2017 and before the final regulations are published.
For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34. On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 22 or line 34.
For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line next to line 36 or line 34, (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 36 or line 34.
Form
1040
Department of the Treasury—Internal Revenue Service
(99)
U.S. Individual Income Tax Return
2019
2019. Cat. No. 11320B.
OMB No. 1545-0074
O M B No. 1545-0074. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
IRS Use Only—Do not write or staple in this space.
Filing Status
Check onlyone box.
Single
Married filing jointly
Married filing separately (MFS)
Head of household (HOH)
Qualifying widow(er) (QW)
If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is a child but not your dependent. ▶
Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
Standard Deduction
Someone can claim:
You as a dependent
Your spouse as a dependent
Spouse itemizes on a separate return or you were a dual-status alien
Age/Blindness
You:
Were born before January 2, 1955
Are blind
Spouse:
Was born before January 2, 1955
Is blind
If more than four dependents, see instructions and ✓ here ▶
Dependents (see instructions):
(2) Social security number
(3) Relationship to you
(4) ✓ if qualifies for (see instructions):
(1) First name Last name
(1) First name. Last name.
(2) Social security number.
(3) Relationship to you.
Child tax credit
(4) ✓ if qualifies for (see instructions): Child tax credit.
Credit for other dependents
(4) ✓ if qualifies for (see instructions): Credit for other dependents.
1
Wages, salaries, tips, etc. Attach Form(s) W-2
1
2
a
Tax-exempt interest
2a
b Taxable interest. Attach Sch. B if required
2b
3
a
Qualified dividends
3a
b Ordinary dividends. Attach Sch. B if required
3b
4
a
IRA distributions
4a
b Taxable amount
4b
c
Pensions and annuities
4c
d Taxable amount
4d
5
a
Social security benefits
5a
b Taxable amount
5b
6
Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶
6
7
a
Other income from Schedule 1, line 9
7a
b
Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income ▶
7b
8
a
Adjustments to income from Schedule 1, line 22
8a
b
Subtract line 8a from line 7b. This is your adjusted gross income ▶
8b
Standard Deduction for—
• Single or Married filing separately, $12,200
• Married filing jointly or Qualifying widow(er), $24,400
• Head of household, $18,350
• If you checked any box under Standard Deduction,see instructions.
9
Standard deduction or itemized deductions (from Schedule A)
8. Enter the standard deduction; otherwise, attach Schedule A. Dollars.
9
10
Qualified business income deduction. Attach Form 8995 or Form 8995-A
10
11
a
Add lines 9 and 10
11a
b
Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0-
11b
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11320B
Form 1040 (2019)
Form 1040 (2019)
Page 2
12
a
Tax (see inst.)
Check if any from Form(s):
1
2
3
12a
b
Add Schedule 2, line 3, and line 12a and enter the total ▶
12b
13
a
Child tax credit or credit for other dependents
13a
b
Add Schedule 3, line 7, and line 13a and enter the total ▶
13b
14
Subtract line 13b from line 12b. If zero or less, enter -0-
14
15
Other taxes, including self-employment tax, from Schedule 2, line 10
15
16
Add lines 14 and 15. This is your total tax ▶
16
17
Federal income tax withheld from Forms W-2 and 1099
17
18
Other payments and refundable credits:
• If you have a qualifying child, attach Sch. EIC.
• If you have nontaxable combat pay, see instructions.
a
Earned income credit (EIC)
18a
b
Additional child tax credit. Attach Schedule 8812
18b
c
American opportunity credit from Form 8863, line 8
18c
d
Schedule 3, line 14
18d
e
Add lines 18a through 18d. These are your total other payments and refundable credits ▶
18e
19
Add lines 17 and 18e. These are your total payments ▶
19
Refund
20
If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid
20
21
a
Amount of line 20 you want refunded to you. If Form 8888 is attached, check here ▶
21a
Direct deposit? See instructions.
▶
b
Routing number
▶ c Type:
▶
d
Account number
22
Amount of line 20 you want applied to your 2020 estimated tax ▶
22
Amount
You Owe
23
Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions ▶
23
24
Estimated tax penalty (see instructions) ▶
24
Third Party Designee
(Other than
paid preparer)
Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.
Designee’sname ▶
Phoneno. ▶
Personal identificationnumber (PIN) ▶
Sign Here
Joint return?
See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
If the IRS sent you an Identity Protection PIN, enter it here
(see inst.)
Spouse’s signature. If a joint return, both must sign.
Date
If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.)
▲
Paid Preparer Use Only
Preparer’s signature
Date
Check if:
Go to www.irs.gov/Form1040 for instructions and the latest information.
Form 1040 (2019)
c1_01: 0
f1_01:
f1_02:
f1_03:
f1_04:
f1_05:
f1_06:
f1_07:
f1_08:
f1_09:
f1_10:
f1_11:
f1_12:
f1_13:
c1_02: 0
c1_03: 0
c1_04: 0
c1_05: 0
c1_06: 0
c1_07: 0
c1_08: 0
c1_09: 0
c1_10: 0
c1_11: 0
f1_14:
f1_15:
f1_16:
c1_12: 0
c1_13: 0
f1_17:
f1_18:
f1_19:
c1_14: 0
c1_15: 0
f1_20:
f1_21:
f1_22:
c1_16: 0
c1_17: 0
f1_23:
f1_24:
f1_25:
c1_18: 0
c1_19: 0
f1_26:
f1_27:
f1_28:
f1_29:
f1_30:
f1_31:
f1_32:
f1_33:
f1_34:
f1_35:
f1_36:
c1_20: 0
f1_37:
f1_38:
f1_39:
f1_40:
f1_41:
f1_42:
f1_43:
f1_44:
f1_45:
c2_01:
c2_02:
c2_03:
f2_01:
f2_02:
f2_03:
f2_04:
f2_05:
f2_06:
f2_07:
f2_08:
f2_09:
f2_10:
f2_11:
f2_12:
f2_13:
f2_14:
f2_15:
f2_16:
c2_04: 0
f2_17:
f2_18:
c2_05: 0
f2_19:
f2_20:
f2_21:
f2_22:
c2_06:
f2_23:
f2_24:
f2_25:
f2_26:
f2_27:
f2_28:
f2_29:
f2_30:
f2_31:
f2_32:
f2_33:
c2_07: 0
f2_34:
f2_35:
f2_36:
f2_37:
FINAL/f1040s1 Final.pdf
SCHEDULE 1
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service
Additional Income and Adjustments to Income
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
2019
Attachment
Sequence No. 01
Name(s) shown on Form 1040 or 1040-SR Your social security number
At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any
virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . 1
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Date of original divorce or separation agreement (see instructions) ▶
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . 3
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . 5
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Other income. List type and amount ▶
8
9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a . . . . . . . . 9
Part II Adjustments to Income
10 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach
Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . . 12
13 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . . 13
14 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . 14
15 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 15
16 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . 16
17 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . 17
18a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18a
b Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . ▶
c Date of original divorce or separation agreement (see instructions) ▶
19 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . 20
21 Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . . . . . . 21
22
Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or
1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019
Version A, Cycle 7
INTERNAL USE ONLY
DRAFT AS OF
December 20, 2019
SCHEDULE 1
(Form 1040 or 1040-SR)
Department of the Treasury Internal Revenue Service
Additional Income and Adjustments to Income
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
2019
2019. Cat. No. 71479F.
Attachment
Sequence No. 01
Attachment Sequence No. 01. For Paperwork Reduction Act Notice, see your tax return instructions.
At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency?
Part I
Additional Income
1
Taxable refunds, credits, or offsets of state and local income taxes
1
2
a
Alimony received
2a
b
3
Business income or (loss). Attach Schedule C
3
4
Other gains or (losses). Attach Form 4797
4
5
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
5
6
Farm income or (loss). Attach Schedule F
6
7
Unemployment compensation
7
8
8
9
Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a
9
Part II
Adjustments to Income
10
Educator expenses
10
11
Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106
11
12
Health savings account deduction. Attach Form 8889
12
13
Moving expenses for members of the Armed Forces. Attach Form 3903
13
14
Deductible part of self-employment tax. Attach Schedule SE
14
15
Self-employed SEP, SIMPLE, and qualified plans
15
16
Self-employed health insurance deduction
16
17
Penalty on early withdrawal of savings
17
18
a
Alimony paid
18a
b
Recipient’s SSN ▶
c
19
IRA deduction
19
20
Student loan interest deduction
20
21
Tuition and fees. Attach Form 8917
21
22
Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a
22
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 71479F
Schedule 1 (Form 1040 or 1040-SR) 2019
8.2.1.3144.1.471865.466429
Additional Income and Adjustments to Income
SE:W:CAR:MP
2019 Schedule 1 (Form 1040 or 1040-SR)
f1_01:
f1_02:
c1_1: 0
f1_03:
f1_04:
f1_05:
f1_06:
f1_07:
f1_08:
f1_09:
f1_10:
f1_11:
f1_12:
f1_13:
f1_14:
f1_15:
f1_16:
f1_17:
f1_18:
f1_19:
f1_20:
f1_21:
f1_22:
f1_23:
f1_24:
f1_25:
f1_26:
f1_27:
f1_28:
f1_29:
FINAL/f1040s2 Final.pdf
SCHEDULE 2
(Form 1040 or 1040-SR) 2019
Additional Taxes
Department of the Treasury
Internal Revenue Service
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No. 02
Name(s) shown on Form 1040 or 1040-SR Your social security number
Part I Tax
1 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . . . . 1
2 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . 2
3 Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b . . . . . . . . 3
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . 4
5 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . . . . 5
6
Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form
5329 if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7a Household employment taxes. Attach Schedule H . . . . . . . . . . . . . . . . . 7a
b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required . . . . 7b
8 Taxes from: a Form 8959 b Form 8960
c Instructions; enter code(s) 8
9 Section 965 net tax liability installment from Form 965-A . . . . . . . 9
10
Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR,
line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040 or 1040-SR) 2019
Version B, Cycle 6
INTERNAL USE ONLY
DRAFT AS OF
May 14, 2019
SCHEDULE 2
(Form 1040 or 1040-SR)
2019
2019. Cat. No. 71478U.
Additional Taxes
Department of the Treasury Internal Revenue Service
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No. 02
Attachment Sequence No. 02. For Paperwork Reduction Act Notice, see your tax return instructions.
Part I
Tax
1
Alternative minimum tax. Attach Form 6251
1
2
Excess advance premium tax credit repayment. Attach Form 8962
2
3
Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b
3
Part II
Other Taxes
4
Self-employment tax. Attach Schedule SE
4
5
Unreported social security and Medicare tax from Form:
a
b
5
6
Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required
6
7
a
Household employment taxes. Attach Schedule H
7a
b
Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required
7b
8
Taxes from:
a
b
c
8
9
Section 965 net tax liability installment from Form 965-A
9
10
Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 15
10
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 71478U
Schedule 2 (Form 1040 or 1040-SR) 2019
8.2.1.3144.1.471865.466429
Additional Taxes
SE:W:CAR:MP
2019 Schedule 2 (Form 1040 or 1040-SR)
f1_01:
f1_02:
f1_03:
f1_04:
f1_05:
f1_06:
c1_1: 0
c1_2: 0
f1_07:
f1_08:
f1_09:
f1_10:
c1_3: 0
c1_4: 0
c1_5: 0
f1_11:
f1_12:
f1_13:
f1_14:
FINAL/f1040s3 Final.pdf
SCHEDULE 3
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service
Additional Credits and Payments
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
2019
Attachment
Sequence No. 03
Name(s) shown on Form 1040 or 1040-SR Your social security number
Part I Nonrefundable Credits
1 Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . . 1
2 Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . . . . . . 2
3 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . . 3
4 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . . . . 4
5 Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . . 5
6 Other credits from Form: a 3800 b 8801 c 6
7 Add lines 1 through 6. Enter here and include on Form 1040 or 1040-SR, line 13b . . . . . . . 7
Part II Other Payments and Refundable Credits
8 2019 estimated tax payments and amount applied from 2018 return . . . . . . . . . . . 8
9 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . . . . . 9
10 Amount paid with request for extension to file (see instructions) . . . . . . . . . . . . . 10
11 Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . . . . . 11
12 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . . . . . . 12
13 Credits from Form: a 2439 b Reserved c 8885 d 13
14 Add lines 8 through 13. Enter here and on Form 1040 or 1040-SR, line 18d . . . . . . . . . 14
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G Schedule 3 (Form 1040 or 1040-SR) 2019
Version B, Cycle 10
INTERNAL USE ONLY
DRAFT AS OF
December 20, 2019
SCHEDULE 3
(Form 1040 or 1040-SR)
Department of the Treasury Internal Revenue Service
Additional Credits and Payments
▶ Attach to Form 1040 or 1040-SR.
▶ Go to www.irs.gov/Form1040 for instructions and the latest information.
OMB No. 1545-0074
2019
2019. Cat. No. 71480G.
Attachment
Sequence No. 03
Attachment Sequence No. 03. For Paperwork Reduction Act Notice, see your tax return instructions.
Part I
Nonrefundable Credits
1
Foreign tax credit. Attach Form 1116 if required
1
2
Credit for child and dependent care expenses. Attach Form 2441
2
3
Education credits from Form 8863, line 19
3
4
Retirement savings contributions credit. Attach Form 8880
4
5
Residential energy credits. Attach Form 5695
5
6
Other credits from Form:
a
b
c
6
7
Add lines 1 through 6. Enter here and include on Form 1040 or 1040-SR, line 13b
7
Part II
Other Payments and Refundable Credits
8
2019 estimated tax payments and amount applied from 2018 return
8
9
Net premium tax credit. Attach Form 8962
9
10
Amount paid with request for extension to file (see instructions)
10
11
Excess social security and tier 1 RRTA tax withheld
11
12
Credit for federal tax on fuels. Attach Form 4136
12
13
Credits from Form:
a
b
c
d
13
14
Add lines 8 through 13. Enter here and on Form 1040 or 1040-SR, line 18d
14
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 71480G
Schedule 3 (Form 1040 or 1040-SR) 2019
8.2.1.3144.1.471865.466429
Additional Credits and Payments
SE:W:CAR:MP
2019 Schedule 3 (Form 1040 or 1040-SR)
f1_01:
f1_02:
f1_03:
f1_04:
f1_05:
f1_06:
f1_07:
c1_1: 0
c1_2: 0
c1_3: 0
f1_08:
f1_09:
f1_10:
f1_11:
f1_12:
f1_13:
f1_14:
f1_15:
c1_4: 0
c1_5: 0
c1_6: 0
c1_7: 0
f1_16:
f1_17:
f1_18:
FINAL/f1040sa Final.pdf
SCHEDULE A
(Form 1040 or 1040-SR) 2019(Rev. January 2020)
Itemized Deductions
Department of the Treasury
Internal Revenue Service (99)
▶ Go to www.irs.gov/ScheduleA for instructions and the latest information.
▶ Attach to Form 1040 or 1040-SR.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
OMB No. 1545-0074
Attachment
Sequence No. 07
Name(s) shown on Form 1040 or 1040-SR Your social security number
Medical
and
Dental
Expenses
Caution: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions) . . . . . . . 1
2 Enter amount from Form 1040 or 1040-SR, line 8b 2
3 Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . . 3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . 4
Taxes You
Paid
5 State and local taxes.
a
State and local income taxes or general sales taxes. You may include
either income taxes or general sales taxes on line 5a, but not both. If
you elect to include general sales taxes instead of income taxes,
check this box . . . . . . . . . . . . . . . . . ▶ 5a
b State and local real estate taxes (see instructions) . . . . . . . 5b
c State and local personal property taxes . . . . . . . . . . 5c
d Add lines 5a through 5c . . . . . . . . . . . . . . . 5d
e
Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . . . 5e
6 Other taxes. List type and amount ▶
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . 7
Interest
You Paid
Caution: Your
mortgage interest
deduction may be
limited (see
instructions).
8
Home mortgage interest and points. If you didn’t use all of your home
mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box . . . . . . . . . . . ▶
a
Home mortgage interest and points reported to you on Form 1098.
See instructions if limited . . . . . . . . . . . . . . 8a
b
Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you bought the
home, see instructions and show that person’s name, identifying no.,
and address . . . . . . . . . . . . . . . . . . .
▶
8b
c
Points not reported to you on Form 1098. See instructions for special
rules . . . . . . . . . . . . . . . . . . . . . 8c
d Mortgage insurance premiums (see instructions) . . . . . . . 8d
e Add lines 8a through 8d . . . . . . . . . . . . . . . 8e
9 Investment interest. Attach Form 4952 if required. See instructions . 9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . 10
Gifts to
Charity
Caution: If you
made a gift and
got a benefit for it,
see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more, see
instructions . . . . . . . . . . . . . . . . . . . 11
12
Other than by cash or check. If you made any gift of $250 or more,
see instructions. You must attach Form 8283 if over $500. . . . 12
13 Carryover from prior year . . . . . . . . . . . . . . 13
14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . 14
Casualty and
Theft Losses
15
Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Other
Itemized
Deductions
16 Other—from list in instructions. List type and amount ▶
16
Total
Itemized
Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . 17
18
If you elect to itemize deductions even though they are less than your standard deduction,
check this box . . . . . . . . . . . . . . . . . . . . . . . . ▶
For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019
Version A, Cycle 11
IINTERNAL USE ONLY
DRAFT AS OF
January 13, 2020
2019 Schedule A (Form 1040 or 1040-SR)
SE:W:CAR:MP
Itemized Deductions
SCHEDULE A
(Form 1040 or 1040-SR)
2019
2019. Cat. No. 17145C.
(Rev. January 2020)
Itemized Deductions
Department of the Treasury Internal Revenue Service (99)
▶ Go to www.irs.gov/ScheduleA for instructions and the latest information.
▶ Attach to Form 1040 or 1040-SR.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
OMB No. 1545-0074
Attachment
Sequence No. 07
Attachment Sequence No. 07. For Paperwork Reduction Act Notice, see the instructions for Form 1040 instructions.
Medical
and
Dental Expenses
Caution: Do not include expenses reimbursed or paid by others.
1
Medical and dental expenses (see instructions)
1
2
Enter amount from Form 1040 or 1040-SR, line 8b
2
3
Multiply line 2 by 7.5% (0.075)
3
4
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-
4
Taxes You Paid
5
State and local taxes.
a
State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box ▶
5a
b
State and local real estate taxes (see instructions)
5b
c
State and local personal property taxes
5c
d
Add lines 5a through 5c
5d
e
Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately)
5e
6
6
7
Add lines 5e and 6
7
Interest You Paid
Caution: Your mortgage interest deduction may be limited (see instructions).
8
Home mortgage interest and points. If you didn’t use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box ▶
a
Home mortgage interest and points reported to you on Form 1098. See instructions if limited
8a
b
Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person’s name, identifying no., and address
8b
c
Points not reported to you on Form 1098. See instructions for special rules
8c
d
Mortgage insurance premiums (see instructions)
8d
e
Add lines 8a through 8d
8e
9
Investment interest. Attach Form 4952 if required. See instructions
9
10
Add lines 8e and 9
10
Gifts to Charity
Caution: If you
made a gift and
got a benefit for it,see instructions.
11
Gifts by cash or check. If you made any gift of $250 or more, see instructions
11
12
Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500
12
13
Carryover from prior year
13
14
Add lines 11 through 13
14
Casualty and
Theft Losses
15
Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions
15
Other Itemized Deductions
16
16
Total
Itemized Deductions
17
Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040-SR, line 9
17
18
If you elect to itemize deductions even though they are less than your standard deduction, check this box ▶
For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR.
Cat. No. 17145C
Schedule A (Form 1040 or 1040-SR) 2019
f1_01:
f1_02:
f1_03:
f1_04:
f1_05:
f1_06:
c1_1:
f1_07:
f1_08:
f1_09:
f1_10:
f1_11:
f1_12:
f1_13:
f1_14:
f1_15:
c1_2:
f1_16:
f1_17:
f1_18:
f1_19:
f1_20:
f1_21:
f1_22:
f1_23:
f1_24:
f1_25:
f1_26:
f1_27:
f1_28:
f1_29:
f1_30:
f1_31:
f1_32:
f1_33:
f1_34:
c1_3:
FINAL/f1040schedule b.pdf
SCHEDULE B
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service (99)
Interest and Ordinary Dividends
▶ Go to www.irs.gov/ScheduleB for instructions and the latest information.
▶ Attach to Form 1040 or 1040-SR.
OMB No. 1545-0074
2019
Attachment
Sequence No. 08
Name(s) shown on return Your social security number
Part I
Interest
(See instructions
and the
instructions for
Forms 1040 and
1040-SR, line 2b.)
Note: If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that
form.
1
List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see the instructions and list this
interest first. Also, show that buyer’s social security number and address ▶
1
Amount
2 Add the...