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IRS.gov Website
1040 Instructions
For use in Preparing 2014 Returns
What's NewFiling RequirementsDo You Have To File?When and Where Should You File?What if You Cannot File on Time?Private Delivery ServicesLine Instructions for Form 1040Name and AddressName ChangeAddress ChangeP.O. BoxForeign AddressDeath of a TaxpayerSocial Security Number (SSN)IRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpousePresidential Election Campaign FundFiling StatusLine 1SingleLine 2Married Filing JointlyLine 3Married Filing SeparatelyLine 4Head of HouseholdLine 5Qualifying Widow(er) With Dependent ChildExemptionsLine 6bSpouseLine 6c—DependentsIncomeForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsLine 7Wages, Salaries, Tips, etc.Line 8aTaxable InterestLine 8bTax-Exempt InterestLine 9aOrdinary DividendsLine 9bQualified DividendsLine 10Taxable Refunds, Credits, or Offsets of State and Local Income TaxesLine 11Alimony ReceivedLine 12Business Income or (Loss)Line 13Capital Gain or (Loss)Line 14Other Gains or (Losses)Lines 15a and 15bIRA DistributionsLines 16a and 16bPensions and AnnuitiesLine 19Unemployment CompensationLines 20a and 20bSocial Security BenefitsLine 21Other IncomeAdjusted Gross IncomeLine 23Educator ExpensesLine 24Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government OfficialsLine 25Health Savings Account (HSA) DeductionLine 26Moving ExpensesLine 27Deductible Part of Self-Employment TaxLine 28Self-Employed SEP, SIMPLE, and Qualified PlansLine 29Self-Employed Health Insurance DeductionLine 30Penalty on Early Withdrawal of SavingsLines 31a and 31bAlimony PaidLine 32IRA DeductionLine 33Student Loan Interest DeductionLine 34Tuition and FeesLine 35Domestic Production Activities DeductionLine 36Line 37Tax and CreditsLine 39aBlindnessLine 39bLine 40Itemized Deductions or Standard DeductionLine 42ExemptionsLine 44TaxLine 45Alternative Minimum Tax (AMT)Line 46Excess Advance Premium Tax Credit RepaymentLine 48Foreign Tax CreditLine 49Credit for Child and Dependent Care ExpensesLine 50Education CreditsLine 51Retirement Savings Contributions Credit (Saver's Credit)Line 53Residential Energy CreditsLine 54Other CreditsOther TaxesLine 58Unreported Social Security and Medicare Tax from Forms 4137 and 8919Line 59Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Line 60aHousehold Employment TaxesLine 60bFirst-time Homebuyer Credit RepaymentLine 61Health Care: Individual ResponsibilityLine 62Other TaxesPaymentsLine 64Federal Income Tax WithheldLine 652014 Estimated Tax PaymentsLines 66a and 66b— Earned Income Credit (EIC)Earned Income Credit (EIC) TableLine 67Additional Child Tax CreditLine 68American Opportunity CreditLine 69Net Premium Tax CreditLine 70Amount Paid With Request for Extension To FileLine 71Excess Social Security and Tier 1 RRTA Tax WithheldLine 72Credit for Federal Tax on FuelsLine 73RefundLine 75Amount OverpaidLines 76a Through 76dAmount Refunded to YouLine 77Applied to Your 2015 Estimated TaxAmount You OweLine 78Amount You OweLine 79Estimated Tax PenaltyThird Party DesigneeSign Your ReturnCourt-Appointed Conservator, Guardian, or Other FiduciaryChild's ReturnDaytime Phone NumberElectronic Return Signatures!Identity Protection PINPaid Preparer Must Sign Your ReturnAssemble Your ReturnTax TablesGeneral InformationHow To Avoid Common MistakesInnocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2015Secure 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 InformationWhat Is TeleTax?Recorded Tax InformationTopics by InternetTeleTax 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 2013