2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

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Form 1040—Line 1 Line Instructions for Form 1040 IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use free online commercial tax preparation software to file your federal income tax return. Visit www.irs.gov/efile for details. Name and Address Use the Peel-Off Label Using your peel-off name and address label on the back of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number. Address Change If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address. Foreign Address This fund helps pay for Presidential election campaigns. The fund reduces candidates’ dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the “Yes” box. If you are filing a joint return, your spouse may also have $3 go to the fund. If you check “Yes,” your tax or refund will not change. Enter the information in the following order: City, province or state, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country name. Death of a Taxpayer See page 58. Social Security Number (SSN) Presidential Election Campaign Fund Filing Status An incorrect or missing SSN may increase your tax or reduce your refund. To apply Check only the filing status that applies to for an SSN, fill in Form SS-5 and return it you. The ones that will usually give you the to the Social Security Administration lowest tax are listed last. (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local • Married filing separately. SSA office, or by calling the SSA at • Single. 1-800-772-1213. It usually takes about 2 • Head of household. Name Change weeks to get an SSN. • Married filing jointly or qualifying IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens received a peel-off label, cross out your Line 1 widow(er) with dependent child. Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 58 for more details. If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Ad- ministration office before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 58 for more details. If you More than one filing status can TIP apply to you. Choose the one that will give you the lowest tax. former name and print your new name. If you are a nonresident or resident alien Single What if You Do Not Have a and you do not have and are not eligible to You can check the box on line 1 if any of Label? get an SSN, you must apply for an ITIN. the following was true on December 31, For details on how to do so, see Form W-7 Print or type the information in the spaces 2004. and its instructions. It usually takes about provided. If you are married filing a sepa- 4-6 weeks to get an ITIN. • You were never married. rate return, enter your husband’s or wife’s • You were legally separated, according name on line 3 instead of below your name. If you already have an ITIN, enter it to your state law, under a decree of divorce wherever your SSN is requested on your or separate maintenance. If you filed a joint return for tax return. • You were widowed before TIP 2003 and you are filing a joint January 1, 2004, and did not remarry in return for 2004 with the same Note. An ITIN is for tax use only. It does 2004. But if you have a dependent child, spouse, be sure to enter your not entitle you to social security benefits or you may be able to use the qualifying names and SSNs in the same order as on change your employment or immigration widow(er) filing status. See the instructions your 2003 return. status under U.S. law. for line 5 on page 17. P.O. Box Enter your box number only if your post office does not deliver mail to your home. Nonresident Alien Spouse If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an SSN or an ITIN. Need more information or forms? See page 7. -16-
Line 2 December 31, 2004, you were unmarried or legally separated (according to your state law) under a decree of divorce or separate Form 1040—Lines 2 Through 5 ter child for more than half of 2004 (if half or less, see the Exception below). • You claim this child as your depen- Married Filing Jointly maintenance and either 1 or 2 below ap- dent or the child’s other parent claims him You can check the box on line 2 if any of plies to you. or her under the rules for Children Who Did the following apply. 1. You paid over half the cost of keeping Not Live With You Due to Divorce or Sep- • You were married as of up a home that was the main home for all of aration on page 18. If this child is not your December 31, 2004, even if you did not live 2004 of your parent whom you can claim as dependent, be sure to enter the child’s name with your spouse at the end of 2004. a dependent. Your parent did not have to on line 4. If you do not enter the name, it • Your spouse died in 2004 and you did live with you in your home. will take us longer to process your return. not remarry in 2004. 2. You paid over half the cost of keeping Keeping up a home. • You were married as of December 31, To find out what is up a home in which you lived and in which 2004, and your spouse died in 2005 before included in the cost of keeping up a home, one of the following also lived for more filing a 2004 return. see Pub. 501. than half of the year (if half or less, see the A husband and wife can file a joint re- Exception on this page). If you used payments you received turn even if only one had income or if they a. Your unmarried child, adopted child, under Temporary Assistance for Needy did not live together all year. However, grandchild, great-grandchild, etc., or Families (TANF) or other public assistance both persons must sign the return. If you stepchild. It does not matter what age the programs to pay part of the cost of keeping file a joint return for 2004, you cannot, after child was. This child does not have to be up your home, you cannot count them as the due date for filing that return, amend it your dependent. If the child is not your money you paid. However, you must in- to file as married filing separately. dependent, enter the child’s name in the clude them in the total cost of keeping up Joint and several tax liability. If you file a space provided on line 4. If you do not your home to figure if you paid over half of joint return, both you and your spouse are enter the name, it will take us longer to the cost. generally responsible for the tax and any process your return. interest or penalties due on the return. This b. Your married child, adopted child, Dependent. To find out if someone is your means that if one spouse does not pay the grandchild, great-grandchild, etc., or dependent, see the instructions for line 6c tax due, the other may have to. However, stepchild. This child must be your depensee Innocent Spouse Relief on page 57. dent. But if your married child’s other par- on page 18. ent claims him or her as a dependent under Exception. You can count temporary ab- Nonresident aliens and dual-status aliens. the rules for Children Who Did Not Live sences for special circumstances, such as You may be able to file a joint return. See With You Due to Divorce or Separation on for school, vacation, medical care, or mili- Pub. 519 for details. page 18, this child does not have to be your tary service, as time lived in the home. If dependent. In this case, enter the child’s the person for whom you kept up a home name on line 4. If you do not enter the was born or died in 2004, you may still file Line 3 name, it will take us longer to process your as head of household as long as the home was that person’s main home for the part of return. Married Filing Separately the year he or she was alive. c. Your foster child, who must be your If you are married and file a separate return, dependent. you will usually pay more tax than if you d. Any other relative you can claim as a use another filing status that you qualify dependent. For the definition of a relative, Line 5 for. Also, if you file a separate return, you cannot take the student loan interest deduction, see Pub. 501. Qualifying Widow(er) With the tuition and fees deduction, the ed- Dependent Child ucation credits, or the earned income credit. You cannot file as head of You also cannot take the standard deducjoint return tax rates for 2004 if all of the household if your child, parent, You can check the box on line 5 and use ! tion if your spouse itemizes deductions. or relative described above is CAUTION your dependent under the rules following apply. Generally, you report only your own on Multiple Support Agreement in Pub. income, exemptions, deductions, and cred- • Your spouse died in 2002 or 2003 and 501. its. Different rules apply to people in comyou did not remarry in 2004. munity property states. See page 19. • You have a child, adopted child, Married persons who live apart. Even if stepchild, or foster child whom you claim You may be able to file as head you were not divorced or legally separated as a dependent. of household if you had a child in 2004, you may be able to file as head of TIP household. You can check the box on • This child lived in your home for all of living with you and you lived line 4 if all of the following apply. 2004. Temporary absences for special cirapart from your spouse during cumstances, such as for school, vacation, the last 6 months of 2004. See Married • You must have lived apart from your medical care, or military service, count as persons who live apart on this page. spouse for the last 6 months of 2004. Tem- time lived in the home. porary absences for special circumstances, • You paid over half the cost of keeping Line 4 Head of Household This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart may also qualify. See this page.) You can check the box on line 4 only if as of such as for business, medical care, school, or military service, count as time lived in the home. • You file a separate return from your spouse. • You paid over half the cost of keeping up your home for 2004. • Your home was the main home of your child, adopted child, stepchild, or fos- up your home. • You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so. If your spouse died in 2004, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on this page. -17- Need more information or forms? See page 7.
Page 1 and 2: Note. This booklet does not contain
Page 3 and 4: What is IRS e-file? It’s the fast
Page 5 and 6: Tax Return Page Reference Questions
Page 7 and 8: Quick and Easy Access to Tax Help a
Page 9 and 10: Topic TeleTax Topics No. Subject No
Page 11 and 12: Before You Fill In Form 1040 See Ho
Page 13 and 14: Chart B—For Children and Other De
Page 15: Form Item and Box in Which it Shoul
Page 19 and 20: Form 1040—Lines 7 and 8a less tha
Page 21 and 22: gross income was over $139,500 ($69
Page 23 and 24: Form 1040—Lines 16a and 16b Age (
Page 25 and 26: Form 1040—Lines 20a and 20b Socia
Page 27 and 28: Form 1040—Line 25 IRA Deduction W
Page 29 and 30: Form 1040—Lines 27 Through 29 for
Page 31 and 32: Line 35 Include in the total on lin
Page 33 and 34: Form 1040—Lines 41 and 43 Tax Tab
Page 35 and 36: Line 44 • Tax-exempt interest fro
Page 37 and 38: Line 51—Child Tax Credit What Is
Page 39 and 40: ured the credit. Check box c and en
Page 41 and 42: Lines 65a and 65b— Earned Income
Page 43 and 44: Form 1040—Lines 65a and 65b Conti
Page 45 and 46: Worksheet A—Earned Income Credit
Page 47 and 48: Form 1040—Lines 65a and 65b Works
Page 49 and 50: 2004 Earned Income Credit (EIC) Tab
Page 55 and 56: number is 20202086. Do not include
Page 57 and 58: You cannot sign your return are not
Page 59 and 60: site at www.aarp.org/taxaide or cal
Page 61 and 62: 2004 Tax Table—Continued If line
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2004 Tax Table—Continued If line
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2004 Tax Table—Continued If line
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If line 42 (taxable income) is— A
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Order Blank for Forms and Publicati
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Disclosure, Privacy Act, and Paperw
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Department of the Treasury Internal
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more than the general sales tax rat
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• You gave gifts of property that
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Instructions for Schedule B, after
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ing the tax year, and you did not m
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also include the amount collected i
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line 36. The amount you can deduct
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Principal Business or Professional
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Partnership Interests vestment. Thi
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If there is an amount in box 1c, se
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sale of your main home if you are n
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follow the applicable instructions
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which you entered the combined tota
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If your rental real estate loss is
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gain results from redemption of the
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• Deducting the prepayment will n
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2001 Capital Gain Tax Worksheet—L
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2002 Tax Rate Schedules—Line 12 S
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2003 Tax Rate Schedules—Line 16 S
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homes, parking lots, warehouses, an
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Index to Instructions A Foreign Tax
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2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

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