2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
2004 Instructions for Form 1040 (ALL) - Supreme Law Firm
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Index to <strong>Instructions</strong><br />
A<br />
Foreign Tax Credit .................. 36 Presidential Election $3 Check-Off ........ 16<br />
Address Change .................... 16 Foreign-Source Income ................ 19 Private Delivery Services .............. 15<br />
Addresses of IRS Centers ........ Back Cover <strong>Form</strong> W-2 ........................ 19 Public Debt — Gift To Reduce the ......... 58<br />
Adjusted Gross Income .............. 26-31 <strong>Form</strong>s W-2, 1098, and 1099 — Where To Publications — How To Get .............. 7<br />
Adoption Expenses:<br />
Report Certain Items From .......... 14-15<br />
Credit <strong>for</strong> ....................... 39 <strong>Form</strong>s — How To Get .................. 7 Q<br />
Employer-Provided Benefits <strong>for</strong> ......... 19 Qualified Dividends ......20, 33-34, D-1*, D-2*<br />
Advance Earned Income Credit Payments .... 39 G Qualified Dividends and Capital Gain<br />
Alimony Paid ...................... 30 Gambling .................... 24, A-6* Tax Worksheet ................. 33-34<br />
Alimony Received ................... 21 Gifts to Charity ....................A-4* Qualified Retirement Plans — Deduction <strong>for</strong> . . . 30<br />
Alternative Minimum Tax ............ 35-36 Golden Parachute Payments ............. 40 Qualified Tuition Program Earnings . . . 11, 24, 39<br />
Amended Return .................... 58 Group-Term Life Insurance — Uncollected<br />
Amount You Owe ................. 55-56 Tax on ........................ 40 R<br />
Annuities ...................... 22-24 Railroad Retirement Benefits:<br />
Archer MSAs ............... 24, 31, 39, 40 H Treated as a Pension ................ 22<br />
At-Risk Rules .............C-6*, E-1*, F-6* Head of Household .................. 17 Treated as Social Security ............ 24<br />
Attachments to the Return .............. 57 Health Insurance<br />
Records — How Long To Keep ........... 58<br />
Deduction — Self-Employed ........... 30 Refund ........................ 54-55<br />
B<br />
Health Savings Accounts ......11, 24, 29, 39, 40 Refund In<strong>for</strong>mation ................... 8<br />
Blindness — Proof of ................. 31 Help With Unresolved Tax Issues .......... 6 Refund Offset ...................... 54<br />
Business Income and Expenses<br />
Home — Sale of ...................D-2* Refunds, Credits, or Offsets of State and<br />
(Schedule C) ....................C-1* Household Employment Taxes ........... 39 Local Income Taxes .............. 20-21<br />
Business Use of Home .......A-6*, C-6*, F-6*<br />
Rental Income and Expenses (Schedule E) . . . E-2*<br />
I<br />
Reservists, Expenses of ..............11, 26<br />
C Income ........................ 19-25 Retirement Plan Deduction — Self-Employed . . 30<br />
Capital Gain Distributions .......... 21, D-1* Income Tax Withholding (Federal) ......40, 57 Retirement Savings Contributions Credit ..... 36<br />
Capital Gains and Losses (Schedule D) .....D-1* Individual Retirement Arrangements (IRAs):<br />
Rights of Taxpayers .................. 57<br />
Casualty and Theft Losses .............A-5* Contributions to (line 25) .........11, 26-27 Rollovers ....................22, 23-24<br />
Charity — Gifts to ..................A-4* Credit <strong>for</strong> Contributions to ............ 36 Roth IRAs ......................22, 26<br />
Child and Dependent Care<br />
Distributions from (lines 15a and 15b) ..... 22 Rounding Off to Whole Dollars .......... 19<br />
Expenses — Credit <strong>for</strong> ............... 36 Nondeductible Contributions to .....22, 26-27 Royalties ........................E-3*<br />
Child tax credits ........... 11, 18, 37-38, 54 Injured Spouse Claim ................. 54<br />
Children of Divorced or Separated Parents .... 18 Innocent Spouse Relief ................ 57 S<br />
Clean-Fuel Vehicles .................. 31 Installment Payments ...............10, 55 S Corporations ................E-5*, E-6*<br />
Commissioner’s Message ............... 2 Interest:<br />
Sale of Home .....................D-2*<br />
Community Property States ............. 19<br />
Late Payment of Tax ................ 59<br />
Penalty on Early Withdrawal of Savings . . . 30<br />
Scholarship and Fellowship Grants ........ 19<br />
Contributions to Reduce Debt Held by the<br />
Interest Income:<br />
Self-Employment Tax:<br />
Public ......................... 58<br />
Exclusion of Savings Bond Interest ......B-1*<br />
Deduction <strong>for</strong> One-Half of ............ 30<br />
Corrective Distributions ............... 19 Nominee ......................B-1*<br />
Income Subject to ...............SE-2*<br />
Customer Service Standards .............. 6 Tax-Exempt ................. 20, B-1* Signing Your Return ............... 56-57<br />
Taxable .................... 19, B-1* Single Person ...................... 16<br />
D Interest You Paid ..................A-3* Social Security and Equivalent Railroad<br />
Daycare Center Expenses .............. 36 Itemized Deductions or Standard<br />
Retirement Benefits .............. 24-25<br />
Death of a Taxpayer ................. 58 Deduction .................... 31-32 Social Security Number .............16, 58<br />
Debt Held by the Public, Gift to Reduce ..... 58<br />
Standard Deduction or Itemized<br />
Dependent Care Benefits ............... 19 K<br />
Deduction .................... 31-32<br />
Dependents: Kidnapped Child — Parent of ............ 58<br />
State and Local Income Taxes — Taxable<br />
Exemptions <strong>for</strong> ................... 18<br />
Refunds, Credits, or Offsets of ........ 20-21<br />
Standard Deduction ................ 32 Statutory Employees ......... 19, C-3*, C-6*<br />
L<br />
Who Can Be Claimed as ............. 18<br />
Student Loan Interest Deduction .......... 28<br />
Line <strong>Instructions</strong> <strong>for</strong> <strong>Form</strong> <strong>1040</strong> ........ 16-57<br />
Direct Deposit of Refund ............ 54-55<br />
Long-Term Care Insurance ......... 30, A-1*<br />
Dividends:<br />
T<br />
Nominees ......................B-1*<br />
Lump-Sum Distributions ............... 24<br />
Tax and Credits .................. 31-40<br />
Nondividend Distributions ............ 20 Figured by the IRS ............ 33, 36, 44<br />
Ordinary Dividends ................ 20 M<br />
Other Taxes:<br />
Qualified Dividends ....20, 33-34, D-1*, D-2* Married Persons:<br />
Alternative Minimum Tax ......... 35-36<br />
Divorced or Separated Parents — Children of . . 18 Filing Joint Returns ................ 17 IRAs and Other Tax-Favored Accounts . . . 39<br />
Donations .......................A-4* Filing Separate Returns .............. 17 Lump-Sum Distributions ............ 24<br />
Dual-Status Aliens .................12, 17 Living Apart ..................... 17 Recapture ..................... 40<br />
Medical and Dental Expenses ...........A-1* Section 72(m)(5) ................. 40<br />
E<br />
Mileage Rates, Standard . . . 11, A-1*, A-4*, C-3* Tax Computation Worksheet ..........11, 72<br />
Earned Income Credit (EIC) .........11, 41-53<br />
Miscellaneous Itemized Deductions . . . A-5*, A-6* Tax Rate Schedules ................11, 76<br />
Combat Pay, Nontaxable ...........11, 43 Mortgage Interest Credit ........... 39, A-4* Tax Table ...................... 60-71<br />
Education:<br />
Moving Expenses .................11, 29 Taxes You Paid ...................A-2*<br />
Credits .................... 36, A-6*<br />
Taxpayer Advocate — Office of ............ 6<br />
Expenses ............ 11, 28-29, 36, A-6* N<br />
Teachers — Deduction <strong>for</strong> .............. 26<br />
Recapture of Education Credits ......... 33 Name Change ....................16, 58 Telephone Assistance:<br />
Savings Accounts ................24, 39 National Debt — Gift To Reduce the ........ 58 Federal Tax In<strong>for</strong>mation ............. 8-10<br />
Educator Expenses ................... 26 Nonresident Alien .............. 12, 16, 17 TeleTax ........................8-9<br />
Elderly Persons:<br />
Third Party Designee ................. 56<br />
Credit <strong>for</strong> ....................... 36 O<br />
Tip Income .....................19, 39<br />
Expenses <strong>for</strong> Care of ................ 36<br />
Offsets .......................... 54<br />
Tips Reported to Employer — Uncollected<br />
Standard Deduction ................ 32 Tax on ........................ 40<br />
Electronic Filing<br />
Order Blank <strong>for</strong> <strong>Form</strong>s and Publications ..... 73<br />
Trusts — Foreign ...................B-2*<br />
(e-file) ............3, 7, 12, 14, 16, 54, 55, Original Issue Discount (OID) ..........B-2*<br />
Tuition and Fees Deduction ...........11, 29<br />
56-57 Other Income ...................... 24<br />
Tuition Program Earnings ......... 11, 24, 39<br />
Employee Business Expenses ...........A-5* Other Taxes ..................... 39-40<br />
Estates and Trusts ..................E-6*<br />
P<br />
U<br />
Estimated Tax .............. 40, 55, 56, 57 U.S. Citizens and Resident Aliens Living<br />
Everyday Tax Solutions ............... 59 Partnership Expenses — Unreimbursed .....E-6* Abroad ......................12, 19<br />
Excess Salary Deferrals ............... 19 Partnerships ..................E-5*, E-6* Unemployment Compensation ........... 24<br />
Excess Social Security and Tier 1 RRTA<br />
Passive Activity:<br />
Tax Withheld .................... 54 Losses ................C-2*, E-1*, F-2*<br />
Material Participation ..........C-2*, F-2* W<br />
Exemptions .....................18, 33<br />
Payments ...................... 40-54 What if You Cannot Pay? ............10, 55<br />
Extension of Time To File ............12, 54<br />
Penalty:<br />
When Should You File? ............... 12<br />
Early Withdrawal of Savings ........... 30 Where Do You File? .........12, Back Cover<br />
F<br />
Estimated Tax .................. 55-56 Who Must File ...................12, 13<br />
Farm Income and Expenses (Schedule F) ....F-1* Frivolous Return .................. 59 Who Should File .................... 12<br />
Farm Income Averaging (Schedule J) ...... J-1* Late Filing ...................... 59 Widows and Widowers, Qualifying ........ 17<br />
Fee-Basis Government Officials, Late Payment .................... 59 Winnings — Prizes, Gambling, and Lotteries<br />
Expenses of ...................11, 26 Other ......................... 59 (Other Income) ................... 24<br />
Filing Requirements ................ 12-13 Pensions and Annuities .............. 22-24 Withholding — Federal Income Tax ......40, 57<br />
Filing Status — Which Box To Check ..... 16-17 Per<strong>for</strong>ming Artists, Expenses of ........11, 26<br />
Foreign Accounts and Trusts ...........B-2*<br />
* These items may not be included in this package. To reduce printing costs, we have sent you only the <strong>for</strong>ms you may need based on what you filed last year.