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Individual Income Tax Guide

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Part I: Form 1040

Chapter 3    Adjusted Gross Income

Chapter 2    Income

Overview

Line 7 – Wages, Salaries and Tips, etc.

Line 8a – Taxable Interest

Line 8b – Tax-Exempt Interest

Line 9a – Ordinary Dividends

Line 9b – Qualified Dividends

Line 10 – Taxable Refunds, Credits or Offsets of State and Local Income Taxes

Line 11 – Alimony Received

Line 12 – Business Income or Loss

Line 13 – Capital Gain or Loss

Line 14 – Other Gains or Losses

Line 15 – IRA Distributions

Line 16 – Pensions and Annuities

Line 17 – Rental real estate, royalties, partnerships, S corporations, trusts, etc.

Line 18 – Farm Income (and Loss)

Line 19 – Unemployment Compensation

Line 20 – Social Security Benefits

Line 21 – Other Income

Overview

Line 23 – Educator Expenses

Line 24 – Certain Business Expenses of Reservists, Performing Artists, and               Fee-Basis Government Officials

Line 25 – Health Savings Account (HSA) Deduction

Line 26 – Moving Expenses

Line 27 – Deductible Part of Self-Employment Tax

Line 28 – Self-Employed SEP, SIMPLE, and Qualified Plans

Line 29 – Self-Employed Health Insurance Deduction

Line 30 – Penalty on Early Withdrawal of Savings

Line 31 – Alimony Paid

Line 32 – IRA Deduction

Line 33 - Student Loan Interest Deduction

Line 34 – Tuition and Fees Deduction

Line 35 – Domestic Production Activities Deduction

Line 36 – Total of Lines 23 through 35 (and Write-In Adjustments)


Chapter 4    Taxes and Credits

Chapter 5    Other Taxes

Chapter 6    Payments

Chapter 7    Refunds

Chapter 8    Third Party Designee/ Signature

What Designee Is and Is Not Authorized to Do

Length of Designation Period

Signature on Return

Electronic Signatures

Preparer Signature


Line 75 – Amount Overpaid

Lines 76a Through 76d – Amount Refunded to You

Line 77 – Applied to Your 2014 Estimated Tax

Line 78 – Amount You Owe

Line 79 – Estimated Tax Penalty

Chapter 9   Medical Expenses    

Examples of Medical and Dental Payments You Can Deduct

Examples of Medical and Dental Payments You Cannot Deduct

Schedule A, Line 1 – Medical and Dental Expenses

Schedule A, Line 3 – Calculation of Medical and Dental Expense Threshold

Part II : Schedule A – Itemized Deductions

Chapter 10   Taxes Paid

Taxes You Cannot Deduct

Schedule A, Line 5 – State and Local Taxes

Schedule A, Line 6 – Real Estate Taxes

Schedule A, Line 7 – Personal Property Taxes

Schedule A, Line 8 – Other Taxes

Chapter 11  Interest Paid

Home Mortgage Interest Overview

Schedule A, Line 10 Home mortgage interest and points reported to you on Form 1098

Schedule A, Line 11 – Home mortgage interest not reported to you on Form 1098

Schedule A, Line 12 – Points Not Reported on Form 1098

Schedule A, Line 13 – Mortgage Insurance Premiums

Schedule A, Line 14 – Investment Interest


Chapter 12   Gifts to Charity

Examples of Qualified Charitable Organizations

Amounts You Can Deduct

Gifts From Which You Benefit

Charitable Contribution Deduction Limits

Amounts You Cannot Deduct

Schedule A, Line 16 – Gifts by Cash or Check

Schedule A, Line 17 – Other Than by Cash or Check

Schedule A, Line 18 – Carryover From Prior Year


Chapter 13  Casualty and Theft Losses

Schedule A, Line 20 – Casualty and Theft Losses

Corrosive Drywall Losses

Examples of Expenses You Cannot Deduct

Schedule A, Line 21 – Unreimbursed Employee Expenses

Schedule A, Line 22 – Tax Preparation Fees

Schedule A, Line 23 – Other Expenses


Chapter 14   Job Expenses & Miscellaneous Deductions

Schedule A, Line 28 –  Other Miscellaneous Deductions

Chapter 16   Total Itemized Deductions

Schedule A, Line 29 – Total Itemized Deductions

Schedule A, Line 30 – Election to Take Standard Deduction

Chapter 15   Other Miscellaneous Deductions

Line 64 – Federal Income Tax Withheld

Line 65 – 2015 Estimated Tax Payments

Line 66 – Earned Income Tax Credit

Line 67 – Additional Child Tax Credit

Line 68 – American Opportunity Credit

Line 69 – Net Premium Tax Credit

Line 70 – Amount Paid With Request for Extension To File

Line 71 – Excess Social Security and Tier 1 RRTA Tax Withheld

Line 72 – Credit for Federal Tax on Fuels

Line 73 – Credits from Forms 2439, 8801, or 8885

Line 57 – Self-employment Tax

Line 58 – Unreported Social Security and Medicare Tax

Line 59 – Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

Line 60a – Household Employment Taxes

Line 60b – First-time Homebuyer Credit Repayment

Line 61 – Health Care: Individual Responsibility

Line 62 – Other Taxes

Line 39a – Age 65 or Older or Blind

Line 39b – Spouse Itemizes or You Are Dual Status Alien

Line 40 – Itemized Deductions or Standard Deduction

Line 44 – Tax

Line 45 – Alternative Minimum Tax

Line 46 – Excess Advance Premium Tax Credit Repayment

Line 48 – Foreign Tax Credit

Line 49 – Credit for Child and Dependent Care Expenses

Line 50 – Education Credits

Line 51 – Retirement Savings Contributions Credit (Saver's Credit)

Line 52 – Child Tax Credit

Line 53 – Residential Energy Credits

Line 54 – Other Credits

Table of Contents

Line 1 – Single

Line 2 – Married Filing Jointly

Line 3 – Married Filing Separately

Line 4 – Head of Household

Line 5 – Qualifying Widow(er) With Dependent Child

Line 6a – Yourself

Line 6b – Spouse

Line 6c – Dependents

Chapter 1    Filing Status and Exemptions