Instructions for Form 1040
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7579taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7589taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7594If you were an eligible educator in 2012, you can deduct on line 23 up to $250 of qualified expenses you paid in 2012. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered
necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical
education.
You must reduce your qualified expenses by the following amounts.
- Excludable U.S. series EE and I savings bond interest from Form
8815.
- Nontaxable qualified tuition program earnings or distributions.
- Any nontaxable distribution of Coverdell education savings account
earnings.
- Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form
W-2.
For more details, use Teletax topic 458 or see Pub.
529.
Include the following deductions on
line 24.
- Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve
member.
- Performing-arts-related expenses as a qualified performing
artist.
- Business expenses of fee-basis state or local government officials.
For more details, see Form 2106 or 2106-EZ.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7696taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7701You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2012. See Form
8889.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7718taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7723If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 or see Form
3903.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7739taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7744If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line
13.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7765taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e7770If you were self-employed or a partner, you may be able to take this deduction. See Pub.
560 or, if you were a minister, Pub.
517.
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2012, even if the child was not your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c
instructions).
taxmap/instr/i1040gi-010.htm#w24811v09 | Self-Employed Health Insurance Deduction Worksheet—Line
29 - If, during 2012, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
- Be sure you have read the
Exception
in the instructions for this line to see if you can use this worksheet instead
of Pub.
535 to figure your deduction.
| 1. | Enter the total amount paid in 2012 for health insurance coverage established under your
business | | | | | | (or the S corporation in which you were a more-than-2% shareholder) for 2012 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2012, even if the child was not your dependent. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer
| 1. | | | | 2. | Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include Conservation Reserve Program payments exempt from self-employment tax
| 2. | | | | 3. | Self-employed health insurance deduction. Enter the
smaller of line 1 or line 2 here and on
Form 1040, line 29.
Do not
include this amount in figuring any medical expense deduction on Schedule A
| 3. | | | | *If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line
4b. | | | **Earned income
includes net earnings and gains from the sale, transfer, or licensing of
property you created. However, it does not include capital gain income. If you
were a more-than-2% shareholder in the S corporation under which the insurance
plan is established, earned income is your Medicare wages (box 5 of Form W-2)
from that corporation. |
|
One of the following statements must be true.
- You were self-employed and had a net profit for the year.
- You were a partner with net earnings from self-employment.
- You used one of the optional methods to figure your net earnings from self-employment on Schedule
SE.
- You received wages in 2012 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form
W-2.
The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.
If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed
payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2012 and you also report the premium payments or reimbursements as wages on Form 1040, line
7.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2012, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2012, do not use amounts paid for coverage for that month to figure the
deduction.
If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your
deduction.
Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the
deduction.
For more details, see Pub.
535.
If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can
deduct.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e8003Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following
applies.
- You had more than one source of income subject to self-employment
tax.
- You file Form 2555 or 2555-EZ.
- You are using amounts paid for qualified long-term care insurance to figure the
deduction.
The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were
charged.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e8058taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e8063If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 or see Pub.
504.
 | If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2012, you must report them on Form
8606. |
If you made contributions to a traditional IRA for 2012, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub.
590. A statement should be sent to you by May 31, 2013, that shows all contributions to your traditional IRA for
2012.
Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the
worksheet.
- If you were age 701/2
or older at the end of 2012, you cannot deduct any contributions made to your
traditional IRA for 2012 or treat them as nondeductible contributions.
- You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line
50.
 | If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2012, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub.
590 to figure the amount, if any, of your IRA deduction. |
- You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line
50.
- If you made contributions to your IRA in 2012 that you deducted for 2011, do not include them in the
worksheet.
- If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the
income.
- You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line
32.
- Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b.
- Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule
A.
- Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see
Qualified reservist repayments in Pub.
590.
- If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2012, see Pub.
590 for special rules.
| By April
1 of the year after the year in which you turn age
70 1/ 2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub.
590. |
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e8201If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to
you.
The
Retirement plan
box in box 13 of your Form W-2 should be checked if you were covered by a plan
at work even if you were not vested in the plan. You are also covered by a plan
if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub.
590 to figure the amount, if any, of your IRA deduction.
If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of
2012.
| You may be able to take the retirement savings contributions credit. See the line 50
instructions. |
taxmap/instr/i1040gi-010.htm#w24811v13 | IRA Deduction Worksheet—Line 32 (p33)
| If you were age 701/2
or older at the end of 2012, you cannot deduct any contributions made to your
traditional IRA or treat them as nondeductible contributions.
Do not complete this worksheet for anyone age 701/2
or older at the end of 2012. If you are married filing jointly and only one
spouse was under age 701/2
at the end of 2012, complete this worksheet only for that spouse. |
- Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this
worksheet.
- Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line
36).
- If you are married filing separately and you lived apart from your spouse for all of 2012, enter "D" on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the
IRS.
| | Your IRA | Spouse's IRA | | | 1a. | | Were you covered by a retirement plan (see Were You Covered by a Retirement Plan?)?
| 1a. | |
Yes
No | | | | b. | | If married filing jointly, was your spouse covered by a retirement
plan? | 1b. | |
Yes
No | | | | Next.
If you checked "No" on line 1a (and "No" on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line
7b if applicable), and go to line 8.
- $5,000, if under age 50 at the end of 2012.
- $6,000, if age 50 or older but under age 701/2 at the end of 2012.
Otherwise, go to line 2.
| | | | 2. | | Enter the amount shown below that applies to you. | | | | |
- Single, head of household, or married filing separately and you
lived apart
from your spouse for all of 2012, enter $68,000
| | | | |
- Qualifying widow(er), enter $112,000
|  | 2a. | | | 2b. | | | | | |
- Married filing jointly, enter $112,000 in both columns. But if you
checked
"No" on either line 1a or 1b, enter $183,000 for the person who was not
covered by a plan
- Married filing separately and you lived with your spouse at any time in
2012, enter $10,000
| | | | 3. | | Enter the amount from Form 1040, line 22 | 3. | | | | | | 4. | | Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36
| 4. | | | | | | 5. | | Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns | 5a. | | | 5b. | | | | | 6. | | Is the amount on line 5 less than the amount on line
2? | | | | | |
No. |
| None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form
8606. | | | | | |
Yes. | Subtract line 5 from line 2 in each column. Follow the instruction below that applies to
you. | | | | | | |
- If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable
amount below on line 7 for that column and go to line
8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000, if age 50 or older but under age 701/2 at the
end of 2012.
If the result is less than $10,000, go to line 7.
| | 6a. | | | 6b. | | | | | | | |
- If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who was not covered by a
retirement plan), enter the applicable amount below on
line 7 for that column and go to line
8.
i. $5,000, if under age 50 at the end of 2012.
ii. $6,000 if age 50 or older but under age 701/2 at the
end of 2012.
Otherwise, go to line 7.
| | |
|
taxmap/instr/i1040gi-010.htm#w24811v44IRA Deduction Worksheet—Continued | | | | | | Your IRA | Spouse's IRA | | | 7. | | Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.
| | | | |
- Single, head of household, or married filing separately, multiply by 50%
(.50) (or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2012)
| | | | | | | | | | |
- Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or
by 30% (.30) in the column for the IRA of a person who is age 50 or
older at the end of 2012). But if you checked "No" on either
line 1a or 1b, then in the column for the IRA of the person
who was not covered by a retirement plan,
multiply by 50% (.50) (or by 60% (.60) if age 50 or
older
at the end of 2012)
| | 7a. | | | 7b. | | | | | | | | 8. | | Enter the total of your (and your spouse's if filing
jointly): | | | | | | | |
- Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32
| 8.
| | | | | | |
- Alimony and separate maintenance payments
reported on Form 1040, line 11
| | | | | | |
- Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q
| | | | | | | | | | | | | 9. | | Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub.
590
| 9. | | | | | | 10. | | Add lines 8 and 9 | 10. | | | | | | | | | | | | | | | | | | |
| If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2012; $12,000 if both spouses are age 50 or older at the end of 2012),
stop here and see Pub.
590 to figure your IRA deduction. | | | | 11. | | Enter traditional IRA contributions made, or that will be made by April 15, 2013, for 2012 to your IRA on line 11a and to your spouse's IRA on line 11b
| 11a. | | | 11b. | | | | | 12. | | On line 12a, enter the
smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest
of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on
lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want,
you can deduct a smaller amount and treat the rest as a nondeductible
contribution (see Form 8606)
| 12a. | | | 12b. | | | | | | | | | |
|
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9237taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9242You can take this deduction only if all of the following apply.
- You paid interest in 2012 on a qualified student loan (defined
later).
- Your filing status is any status except married filing separately.
- Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying widow(er); $155,000 if married filing jointly. Use lines 2 through 4 of the worksheet below to figure your modified
AGI.
- You, or your spouse if filing jointly, are not claimed as a dependent on someone else's (such as your parent's) 2012 tax
return.
Use the worksheet in these instructions to figure your student loan interest
deduction.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9286Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto
Rico.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9296A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who was an eligible
student.
- Yourself or your spouse.
- Any person who was your dependent when the loan was taken
out.
- Any person you could have claimed as a dependent for the year the loan was taken out except
that:
- The person filed a joint return,
- The person had gross income that was equal to or more than the exemption amount for that year ($3,800 for 2012),
or
- You, or your spouse if filing jointly, could be claimed as a dependent on someone else's
return.
However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub.
970.
Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub.
970.
taxmap/instr/i1040gi-010.htm#w24811v05 | Student Loan Interest Deduction Worksheet—Line 33 - Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line
36).
- Be sure you have read the
Exception above to see if you can use this worksheet instead of Pub.
970 to figure your deduction.
| | | | 1. | | Enter the total interest you paid in 2012 on qualified student loans (see
above). Do not enter more than $2,500
| 1. | | | | 2. | | Enter the amount from Form 1040, line 22 | 2. | | | | | 3. | | Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36
| 3. | | | | | 4. | | Subtract line 3 from line 2 | 4. | | | | | 5. | | Enter the amount shown below for your filing status. | | | | |
- Single, head of household, or qualifying
widow(er)—$60,000
- Married filing jointly—$125,000
| | | 5. | | | | | 6. | | Is the amount on line 4 more than the amount on line
5? | | | | | | | |
No. | Skip lines 6 and 7, enter -0- on line 8, and go to line
9. | | | | | | | |
Yes. | Subtract line 5 from line 4 | 6. | | | | | 7. | | Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000
| 7. | . | | | 8. | | Multiply line 1 by line 7 | 8. | | | | 9. | | Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33.
Do not
include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.)
| 9. | | | | | |
|
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9744taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9749If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form
8917.
| You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for lines 49 and 66 for
details. |
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9772taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9777You may be able to deduct up to 9% of your qualified production activities income from the following
activities.
- Construction of real property performed in the United States.
- Engineering or architectural services performed in the United States for construction of real property in the United
States.
- Any lease, rental, license, sale, exchange, or other disposition
of:
- Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United
States,
- Any qualified film you produced, or
- Electricity, natural gas, or potable water you produced in the United
States.
In certain cases, the references above to the United States include Puerto
Rico.
Your deduction may be reduced if you had oil-related qualified production activities
income.
The deduction does not apply to income derived from:
- The sale of food and beverages you prepared at a retail establishment;
- Property you leased, licensed, or rented for use by any related
person;
- The transmission or distribution of electricity, natural gas, or potable water;
or
- The lease, rental, license, sale, exchange, or other disposition of
land.
For details, see Form 8903 and its instructions.
taxmap/instr/i1040gi-010.htm#en_us_publink_24811vd0e9862Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as
indicated.
- Archer MSA deduction (see Form 8853). Identify as
MSA.
- Jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Identify as
Jury Pay.
- Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify as
PPR.
- Reforestation amortization and expenses (see Pub.
535). Identify as
RFST.
- Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub.
525). Identify as
Sub-Pay TRA.
- Contributions to section 501(c)(18)(D) pension plans (see Pub.
525). Identify as
501(c)(18)(D).
- Contributions by certain chaplains to section 403(b) plans (see Pub.
517). Identify as
403(b).
- Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub.
525). Identify as
UDC.
- Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify as
WBF.
If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for
details.
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