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Index of Instructions for Form 1040 (General Inst.)TOC
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A
Address change, Address Change
Adjusted gross income, Adjusted Gross Income, Line 37
Adoption expenses:
Employer-provided benefits for, Employer-provided adoption benefits, which...
Alimony paid, Alimony Paid
Alimony received, Alimony Received
Amended return, Amended Return
Attachments to the return, Assemble Your Return
B
Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases
C
Capital gain distributions, Line 13
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
D
Death of a taxpayer, Death of a Taxpayer
Direct deposit of refund, Line 75
Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Domestic production activities deduction, Domestic Production Activities Deduction
E
Earned income credit (EIC), What Is the EIC?, Earned Income Credit (EIC) Table
Combat pay, nontaxable, Definitions and Special Rules
Educator expenses, Educator Expenses
Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
Exemptions, Exemptions
Expired tax benefits, Expired tax benefits.
F
Foreign accounts and trusts, Foreign accounts and trusts.
Foreign tax credit, Foreign Tax Credit
Foreign-source income, Foreign-Source Income
G
Group-term life insurance, uncollected tax on, Uncollected social security and Medicare...
H
Head of household, Head of Household
Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
Homebuyer credit, first-time, First-time Homebuyer Credit Repayment, Reserved
Household Employment Taxes, Household Employment Taxes
How to comment on forms, We Welcome Comments on Forms
I
Identity Protection PIN, Identity Protection PIN
Individual retirement arrangements (IRAs):
Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32
Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
Distributions from (lines 15a and 15b), IRA Distributions
Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Injured spouse, Injured Spouse
Innocent spouse relief, Innocent Spouse Relief
Interest income:
Tax-exempt, Line 8b
Taxable, Line 8a, Taxable Interest
Interest on taxes, Interest and Penalties
J
L
Line instructions for Form 1040, (Introduction), Assemble Your Return
Living abroad, U.S. citizens and resident aliens, Foreign-Source Income, Do You Have To File?
Lump-sum distributions, Lump-Sum Distributions
M
Married persons:
Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Living apart, Married persons who live apart.
Mileage rates, standard, Standard mileage rates.
N
Name change, Name Change
O
Offsets, Refund Offset
Order form for forms and publications, (Introduction)
Other taxes, Other Taxes, Other Taxes
P
Pay taxes electronically (e-pay), Amount You Owe
Payments, Payments, Line 71
Penalty:
Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Estimated tax, Estimated Tax Penalty, Because Form 2210 is complicated, you can...
Others (including late filing and late payment), Interest and Penalties
Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
Q
Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
R
Railroad retirement benefits:
Treated as a pension, Fully Taxable Pensions and Annuities
Treated as social security, Social Security Benefits
Records, how long to keep, How Long Should Records Be Kept?
Refund information, Refund Information
Refund offset, Refund Offset
Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Reservists, expenses of, Line 24
Resident aliens, Resident aliens.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
Rounding off to whole dollars, Rounding Off to Whole Dollars
S
Scholarship and fellowship grants, Scholarship and fellowship grants not reported...
Self-employment tax:
Deduction for one-half of, Deductible Part of Self-Employment Tax
Signing your return, Sign Your Return
Single person, Single
Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
Social security number, Social Security Number (SSN)
State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Statutory employees, Were You a Statutory Employee?
T
Tax Counseling for the Elderly (TCE), , Free Tax Return Assistance
Tax rate schedules, 2010 Tax Rate Schedules
Tax table, Tax Tables
Telephone assistance:
Federal tax information, (Introduction), Calling the IRS
TeleTax, (Introduction), Tax Information for Residents of Puerto Rico
Third party designee, Third Party Designee
Tips reported to employer, uncollected tax on, Uncollected social security and Medicare...
Tuition and fees, Tuition and Fees
U
Unemployment compensation, Unemployment Compensation
V
Volunteer Income Tax Assistance Program (VITA), , Free Tax Return Assistance
W
What if you cannot pay?, Calling the IRS, What If You Cannot Pay?
What's new, What's New
When and where should you file?, When and Where Should You File?
Who must file, (Introduction)
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
Winnings, prizes, gambling, and lotteries (other income), Gambling winnings, including lotteries, raffles,...
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