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

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Form Tax Return Page Reference Questions about what to put on a line? Help is on the page number in the circle. Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return 2004 (99) IRS Use Only—Do not write or staple in this space. Label (See instructions on page 16.) Use the IRS label. Otherwise, please print or type. Presidential L A B E L H E R E Election Campaign (See page 16.) Filing Status Check only one box. 16 Exemptions If more than four dependents, see page 18. Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see page 19. Enclose, but do not attach, any payment. Also, please use Form 1040-V. Adjusted Gross Income For the year Jan. 1–Dec. 31, 2004, or other tax year beginning , 2004, ending , 20 Your first name and initial Last name If a joint return, spouse’s first name and initial Last name FOR REFERENCE ONLY—DO NOT FILE Home address (number and street). If you have a P.O. box, see page 16. City, town or post office, state, and ZIP code. If you have a foreign address, see page 16. 16 Note. Checking “Yes” will not change your tax or reduce your refund. Do you, or your spouse if filing a joint return, want $3 to go to this fund? Apt. no. d Total number of exemptions claimed 7 Wages, salaries, tips, etc. Attach Form(s) W-2 7 57 8a Taxable interest. Attach Schedule B if required 8a 8b 20 b Tax-exempt interest. Do not include on line 8a 9a Ordinary dividends. Attach Schedule B if required B-1 9a 20 b Qualified dividends (see page 20) 9b 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 20) 10 11 Alimony received 11 12 Business income or (loss). Attach Schedule C or C-EZ 12 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 19 14 Other gains or (losses). Attach Form 4797 14 15a IRA distributions 15a 22 b Taxable amount (see page 22) 15b 16a Pensions and annuities 16a 22 b Taxable amount (see page 22) 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F 18 19 Unemployment compensation 19 20a 24 20a Social security benefits b Taxable amount (see page 24) 20b 55 21 Other income. List type and amount (see page 24) 24 21 22 Add the amounts in the far right column for lines 7 through 21. This is your total income 22 23 Educator expenses (see page 26) 23 26 OMB No. 1545-0074 Your social security number Spouse’s social security number 1 Single 16 4 Head of household (with qualifying person). (See page 17.) If 2 Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter 17 3 Married filing separately. Enter spouse’s SSN above this child’s name here. and full name here. 5 Qualifying widow(er) with dependent child (see page 17) Boxes checked 6a Yourself. If someone can claim you as a dependent, do not check box 6a on 6a and 6b 18 b Spouse No. of children c Dependents: (3) Dependent’s (4) if qualifying on 6c who: (2) Dependent’s relationship to child for child tax (1) First name Last name social security number you credit (see page 18) 18 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ 24 26 25 IRA deduction (see page 26) 25 26 26 Student loan interest deduction (see page 28) 26 28 27 27 29 Tuition and fees deduction (see page 29) 28 Health savings account deduction. Attach Form 8889 28 29 NEW 29 Moving expenses. Attach Form 3903 29 29 30 One-half of self-employment tax. Attach Schedule SE 30 30 31 Self-employed health insurance deduction (see page 30) 31 30 32 Self-employed SEP, SIMPLE, and qualified plans 32 30 33 Penalty on early withdrawal of savings 33 30 34a Alimony paid b Recipient’s SSN 34a 30 35 Add lines 23 through 34a 35 36 Subtract line 35 from line 22. This is your adjusted gross income 36 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 75. Cat. No. 11320B 18 18 Yes Important! You must enter your SSN(s) above. You No Spouse Yes ● lived with you ● did not live with you due to divorce or separation (see page 18) Dependents on 6c not entered above Add numbers on lines above 19 20 21 21 22 24 31 19 20 21 22 22 24 31 16 16 18 No Form 1040 (2004) -4-
Tax Return Page Reference Questions about what to put on a line? Help is on the page number in the circle. Form 1040 (2004) Tax and Credits Standard Deduction for— ● People who checked any box on line 38a or 38b or who can be claimed as a dependent, see page 31. ● All others: Single or Married filing separately, $4,850 Married filing jointly or Qualifying widow(er), $9,700 Head of household, $7,150 31 Other Taxes Payments If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See page 54 and fill in 72b, 72c, and 72d. Amount You Owe Third Party Designee Sign Here Joint return? See page 17. Keep a copy for your records. Paid Preparer’s Use Only 37 Amount from line 36 (adjusted gross income) 37 71 72a If line 70 is more than line 62, subtract line 62 from line 70. This is the amount you overpaid 54 Amount of line 71 you want refunded to you b Routing number c Type: Checking Savings 54 d Account number 73 Amount of line 71 you want applied to your 2005 estimated tax 73 55 74 Amount you owe. Subtract line 70 from line 62. For details on how to pay, see page 55 74 55 75 Estimated tax penalty (see page 55) 75 55 Do you want to allow another person to discuss this return with the IRS (see page 56)? Yes. Complete the following. Designee’s name 56 Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature 56 56 Spouse’s signature. If a joint return, both must sign. Preparer’s signature Firm’s name (or yours if self-employed), address, and ZIP code Phone no. ( ) Date Date Your occupation Spouse’s occupation Date Check if self-employed EIN Phone no. 71 72a Personal identification number (PIN) 31 33 35 39 39 54 31 33 39 39 40 Daytime phone number ( ) 56 Preparer’s SSN or PTIN ( ) Page 2 No Form 1040 (2004) 38a Check You were born before January 2, 1940, Blind. Total boxes if: Spouse was born before January 2, 1940, Blind. checked 38a b If your spouse itemizes on a separate return or you were a dual-status alien, see A-1 page 31 and check here 38b 39 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 39 40 Subtract line 39 from line 37 40 41 If line 37 is $107,025 or less, multiply $3,100 by the total number of exemptions claimed on line 6d. If line 37 is over $107,025, see the worksheet on page 33 41 42 Taxable income. Subtract line 41 from line 40. If line 41 is more than line 40, enter -0- 42 43 Tax (see page 33). Check if any tax is from: a Form(s) 8814 b Form 4972 43 44 Alternative minimum tax (see page 35). Attach Form 6251 44 45 Add lines 43 and 44 45 46 Foreign tax credit. Attach Form 1116 if required 46 36 47 Credit for child and dependent care expenses. Attach Form 2441 47 36 48 Credit for the elderly or the disabled. Attach Schedule R 48 36 49 Education credits. Attach Form 8863 49 36 50 Retirement savings contributions credit. Attach Form 8880 50 36 51 Child tax credit (see page 37) 51 37 52 Adoption credit. Attach Form 8839 52 39 53 Credits from: 39 a Form 8396 b Form 8859 53 54 Other credits. Check applicable box(es): a Form 3800 b Form 8801 c Specify 54 39 55 Add lines 46 through 54. These are your total credits 55 56 Subtract line 55 from line 45. If line 55 is more than line 45, enter -0- 56 57 Self-employment tax. Attach Schedule SE 57 58 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 58 59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59 60 Advance earned income credit payments from Form(s) W-2 60 61 Household employment taxes. Attach Schedule H 61 62 Add lines 56 through 61. This is your total tax 62 63 Federal income tax withheld from Forms W-2 and 1099 63 40 64 2004 estimated tax payments and amount applied from 2003 return 64 40 65a Earned income credit (EIC) 65a 41 b Nontaxable combat pay election 65b NEW 43 54 66 Excess social security and tier 1 RRTA tax withheld (see page 54) 66 67 Additional child tax credit. Attach Form 8812 67 54 68 Amount paid with request for extension to file (see page 54) 68 54 69 Other payments from: a Form 2439 b Form 4136 c Form 8885 69 54 70 Add lines 63, 64, 65a, and 66 through 69. These are your total payments 70 -5-
Page 1 and 2: Note. This booklet does not contain
Page 3: What is IRS e-file? It’s the fast
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 and 16: Form Item and Box in Which it Shoul
Page 17 and 18: Line 2 December 31, 2004, you were
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
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number is 20202086. Do not include
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You cannot sign your return are not
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site at www.aarp.org/taxaide or cal
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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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