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

More documents

Recommendations

Info

Refund Information You can check on the status of your 2004 refund if it has been at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). Be sure to have a copy of your 2004 tax • Call 1-800-829-1954 during the hours Do not send in a copy of your return unreturn available because you will need to shown on page 10. less asked to do so. know the filing status and the exact Refunds are sent out weekly on To get a refund, you generally must file whole-dollar amount of your refund. Then, Fridays. If you check the status your return within 3 years from the date the do one of the following. TIP of your refund and are not given return was due (including extensions). • Go to www.irs.gov and click on the date it will be issued, please Where’s My Refund. wait until the next week before checking • Call 1-800-829-4477 24 hours a day, back. 7 days a week, for automated refund information. What Is TeleTax? Recorded Tax Information Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes. Topics by Internet TeleTax topics are also available through the IRS website at www.irs.gov. Topic TeleTax Topics No. Subject No. Subject All topics are available in Spanish. 156 Copy of your tax return—How to 303 Checklist of common errors when get one preparing your tax return Topic 157 Change of address—How to notify 304 Extensions of time to file your tax No. Subject IRS return 158 Ensuring proper credit of payments 305 Recordkeeping IRS Help Available 159 Prior year(s) Form W-2—How to 306 Penalty for underpayment of get a copy of estimated tax 101 IRS services—Volunteer tax 307 Backup withholding assistance, toll-free telephone, Collection 308 Amended returns walk-in assistance, and outreach 201 The collection process 309 Roth IRA contributions programs 202 What to do if you can’t pay your tax 310 Coverdell education savings 102 Tax assistance for individuals with 203 Failure to pay child support and accounts disabilities and the hearing impaired federal nontax and state income tax 311 Power of attorney information 103 Intro. to federal taxes for small obligations 312 Disclosure authorizations businesses/self-employed 204 Offers in compromise 313 Qualified tuition programs (QTPs) 104 Taxpayer Advocate program—Help 205 Innocent spouse relief (and for problem situations Filing Requirements, Filing separation of liability and equitable 105 Public libraries—Tax information Status, and Exemptions relief) and reproducible tax forms 351 Who must file? Alternative Filing Methods 352 Which form—1040, 1040A, or IRS Procedures 251 Electronic signatures 1040EZ? 151 Your appeal rights 252 Electronic filing 353 What is your filing status? 152 Refunds—How long they should 253 Substitute tax forms 354 Dependents take 254 How to choose a paid tax preparer 355 Estimated tax 153 What to do if you haven’t filed your 255 TeleFile 356 Decedents tax return 256 Filing business returns electronically 357 Tax information for parents of 154 2004 Form W-2 and Form kidnapped children General Information 1099-R—What to do if not received Types of Income 155 Forms and publications—How to 301 When, where, and how to file order 302 Highlights of tax changes 401 Wages and salaries -8- Topic
Topic TeleTax Topics No. Subject No. Subject (Continued) 509 Business use of home 755 Employer identification number Topic 510 Business use of car (EIN)—How to apply No. Subject 511 Business travel expenses 756 Employment taxes for household 512 Business entertainment expenses employees 402 Tips 513 Educational expenses 757 Form 941—Deposit requirements 403 Interest received 514 Employee business expenses 758 Form 941—Employer’s Quarterly 404 Dividends 515 Casualty, disaster, and theft losses Federal Tax Return 405 Refunds of state and local taxes 759 Form 940 and 940-EZ—Deposit 406 Alimony received Tax Computation requirements 407 Business income 760 Form 940 and Form 940-EZ— 408 Sole proprietorship 551 Standard deduction Employer’s Annual Federal 409 Capital gains and losses 552 Tax and credits figured by the IRS Unemployment Tax Returns 410 Pensions and annuities 553 Tax on a child’s investment income 761 Tips—Withholding and reporting 411 Pensions—The general rule and the 554 Self-employment tax 762 Independent contractor vs. employee simplified method 555 Ten-year tax option for lump-sum 412 Lump-sum distributions distributions 413 Rollovers from retirement plans 556 Alternative minimum tax Magnetic Media Filers—1099 414 Rental income and expenses 557 Tax on early distributions from Series and Related Information 415 Renting residential and vacation traditional and Roth IRAs Returns property 558 Tax on early distributions from 801 Who must file magnetically 416 Farming and fishing income retirement plans 802 Applications, forms, and information 417 Earnings for clergy Tax Credits 803 Waivers and extensions 418 Unemployment compensation 804 Test files and combined federal and 419 Gambling income and expenses 601 Earned income credit (EIC) state filing 420 Bartering income 602 Child and dependent care credit 805 Electronic filing of information 421 Scholarship and fellowship grants 603 Credit for the elderly or the disabled returns 422 Nontaxable income 604 Advance earned income credit 423 Social security and equivalent 605 Education credits railroad retirement benefits Tax Information for Aliens and 606 Child tax credits 424 401(k) plans U.S. Citizens Living Abroad 607 Adoption credit 425 Passive activities—Losses and 608 Excess social security and RRTA 851 Resident and nonresident aliens credits tax withheld 852 Dual-status alien 426 Other income 610 Retirement savings contributions 853 Foreign earned income exclusion— 427 Stock options credit General 428 Roth IRA distributions 854 Foreign earned income exclusion— 429 Traders in securities (information for IRS Notices Who qualifies? Form 1040 filers) 855 Foreign earned income exclusion— 430 Exchange of policyholder interest 651 Notices—What to do What qualifies? for stock 652 Notice of underreported income— 856 Foreign tax credit CP 2000 Adjustments to Income 857 Individual taxpayer identification 653 IRS notices and bills, penalties, and number (ITIN)—Form W-7 451 Individual retirement arrangements interest charges 858 Alien tax clearance (IRAs) 452 Alimony paid Basis of Assets, Depreciation, 453 Bad debt deduction and Sale of Assets Tax Information for Puerto 454 Tax shelters Rico Residents (in Spanish 701 Sale of your home 455 Moving expenses only) 703 Basis of assets 456 Student loan interest deduction 704 Depreciation 901 Who must file a U.S. income tax 457 Tuition and fees deduction 705 Installment sales return in Puerto Rico 458 Educator expense deduction 902 Deductions and credits for Puerto Itemized Deductions Employer Tax Information Rico filers 903 Federal employment taxes in Puerto 501 Should I itemize? 751 Social security and Medicare Rico 502 Medical and dental expenses withholding rates 904 Tax assistance for Puerto Rico 503 Deductible taxes 752 Form W-2—Where, when, and how residents 504 Home mortgage points to file 505 Interest expense 753 Form W-4—Employee’s 506 Contributions Withholding Allowance Certificate Topic numbers are effective 507 Casualty and theft losses 754 Form W-5—Advance earned January 1, 2005. 508 Miscellaneous expenses income credit Topic -9-
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: Quick and Easy Access to Tax Help a
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
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
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
If line 42 (taxable income) is— A
Page 73 and 74:
Order Blank for Forms and Publicati
Page 75 and 76:
Disclosure, Privacy Act, and Paperw
Page 77 and 78:
Department of the Treasury Internal
Page 79 and 80:
more than the general sales tax rat
Page 81 and 82:
• You gave gifts of property that
Page 83 and 84:
Instructions for Schedule B, after
Page 85 and 86:
Page 87 and 88:
ing the tax year, and you did not m
Page 89 and 90:
also include the amount collected i
Page 91 and 92:
line 36. The amount you can deduct
Page 93 and 94:
Principal Business or Professional
Page 95 and 96:
Partnership Interests vestment. Thi
Page 97 and 98:
If there is an amount in box 1c, se
Page 99 and 100:
sale of your main home if you are n
Page 101 and 102:
follow the applicable instructions
Page 103 and 104:
Page 105 and 106:
which you entered the combined tota
Page 107 and 108:
If your rental real estate loss is
Page 109 and 110:
Page 111 and 112:
gain results from redemption of the
Page 113 and 114:
• Deducting the prepayment will n
Page 115 and 116:
Page 117 and 118:
2001 Capital Gain Tax Worksheet—L
Page 119 and 120:
2002 Tax Rate Schedules—Line 12 S
Page 121 and 122:
2003 Tax Rate Schedules—Line 16 S
Page 123 and 124:
Page 125 and 126:
homes, parking lots, warehouses, an
Page 127 and 128:
Index to Instructions A Foreign Tax
show all

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

Create successful ePaper yourself

Delete template?

Save as template?