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IRS.gov Website
Index of Instructions for Form 1040 (General Inst.)TOC
C
Capital gain distributions, Line 13
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
E
Educator expenses, Educator Expenses
Elderly persons:
Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
Exemptions, Exemptions
Expired tax benefits, Expired tax benefits.
I
Individual retirement arrangements (IRAs):
Distributions from (lines 15a and 15b), IRA Distributions
Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Injured spouse, Injured Spouse
Innocent spouse relief, Innocent Spouse Relief
Interest:
Others (including late filing and late payment), Interest and Penalties
Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
Interest income:
Tax-exempt, Line 8b
L
Line instructions for Form 1040, (Introduction), Assemble Your Return
Living abroad, U.S. citizens and resident aliens, Foreign-Source Income
Lump-sum distributions, Lump-Sum Distributions
M
Making work pay credit, Making Work Pay Credit
Married persons:
Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Mileage rates, standard, Standard mileage rates.
O
Offsets, Refund Offset
Order form for forms and publications, (Introduction)
Other taxes, Other Taxes, Total Tax
P
Pay taxes electronically (e-pay), Amount You Owe
Payments, Payments, Line 71
Penalty:
Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Others (including late filing and late payment), Interest and Penalties
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
R
Railroad retirement benefits:
Treated as social security, Social Security Benefits
Records, how long to keep, How Long Should Records Be Kept?
Refund information, Refund Information
Refund offset, Refund Offset
Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Reservists, expenses of, Line 24
Resident aliens, Resident aliens.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
Rounding off to whole dollars, Rounding Off to Whole Dollars
S
U
Unemployment compensation, Unemployment Compensation
V
Volunteer Income Tax Assistance Program (VITA), (Figure), Free Help With Your Return
W
What if you cannot pay?, Calling the IRS, What If You Cannot Pay?
What's new, What's New
When and where should you file?, When and Where Should You File?
Who must file, (Introduction)
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
Winnings, prizes, gambling, and lotteries (other income), Gambling winnings, including lotteries, raffles,...
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