• Free Internet Filing Options
• Tax Rates Reduced
• Schedule B--Fewer People Have To File
• Educator Expenses--New
• Tuition and Fees Deduction--New
• Retirement Savings Contributions Credit--New
• Health Insurance Credit for Eligible Recipients--New
• Student Loan Interest Deduction
• IRA Deduction Expanded
• Adoption Credit
• Self-Employed Health Insurance Deduction
• Standard Mileage Rates
• Coverdell Education Savings Account (ESA) Distributions
• Qualified State Tuition Program Earnings
• Qualifying Child--New Definition
• Foreign Earned Income Exclusion
• Mailing Your Return
• Earned Income Credit

• IRA Deduction Allowed to More People Covered by Retirement Plans
• Self-Employed Health Insurance Deduction
• Child and Dependent Care Credit Increased
• Standard Mileage Rates
• Lifetime Learning Credit Doubled

• Chart A: For Most People
• Chart B: For Children and Other Dependents
• Chart C: Other Situations When You Must File
• Exception for Children Under Age 14
• Nonresident Aliens and Dual-Status Aliens

• What if You Cannot File on Time?

• Where Do You File?

• Where to Report Certain Items From 2002 Forms W-2s, 1098, and 1099s
• Where to Report Certain Items From 2002 Forms W-2s, 1098, and 1099s (cont.)
• Private Delivery Services

• Use the Peel-Off Label
• Address Change
• Name Change
• What If You Do Not Have a Label?
• P.O. Box
• Foreign Address
• Death of a Taxpayer

• IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
• Nonresident Alien Spouse

• Presidential Election Campaign Fund

• Filing Status

• Line 6b - Spouse
• Line 6c - Dependents

• Line 7 - Wages, Salaries, Tips, etc.
• Line 8a - Taxable Interest
• Line 8b - Tax-Exempt Interest
• Line 9 - Ordinary Dividends
• Line 10 - Taxable Refunds, Credits, or Offsets of State & Local Income Taxes
• State and Local Income Tax Refund Worksheet--Line 10
• Line 11 - Alimony Received
• Line 12 - Business Income or (Loss)
• Line 13 - Capital Gain or (Loss)
• Line 14 - Other Gains or (Losses)
• Lines 15a and 15b - IRA Distributions
• Lines 16a and 16b - Pensions and Annuities
• Simplified Method Worksheet--Lines 16a & 16b
• Line 19 - Unemployment Compensation
• Lines 20a and 20b - Social Security Benefits
• Social Security Benefits Worksheet--Lines 20a & 20b
• Line 21 - Other Income

• Line 23 - Educator Expenses
• Line 24 - IRA Deduction
• IRA Deduction Worksheet--Line 24
• Line 25 - Student Loan Interest Deduction
• Student Loan Interest Deduction Worksheet--Line 25
• Line 26 - Tuition and Fees Deduction
• Line 27 - Archer MSA Deduction
• Line 28 - Moving Expenses
• Line 29 - One-Half of Self-Employment Tax
• Line 30 - Self-Employed Health Insurance Deduction
• Self-Employed Health Insurance Deduction Worksheet--Line 30
• Line 29 - Self-Employed SEP and SIMPLE and Qualified Plans
• Line 32 - Penalty on Early Withdrawal of Savings
• Lines 33a and 33b - Alimony Paid
• Line 32
• Line 35

• Line 37a
• Age
• Blindness
• Line 37b
• Line 38 - Itemized Deductions or Standard Deduction
• Standard Deduction Chart for People Age 65 or Older or Blind--Line 38
• Standard Deduction Worksheet for Dependents--Line 38
• Deduction for Exemptions Worksheet--Line 40
• Line 42 - Tax
• Capital Gain Tax Worksheet--Line 42
• Line 43 - Alternative Minimum Tax
• Worksheet to See if You Should Fill in Form 6251 - Line 43
• Line 45 - Foreign Tax Credit
• Line 46 - Credit for Child and Dependent Care Expenses
• Line 47 - Credit for the Elderly or the Disabled
• Line 48 - Education Credits
• Line 50 - Child Tax Credit
  • Child Tax Credit Pub 972 Questionnaire
  • Child Tax Credit Worksheet--Line 50
• Line 51 - Adoption Credit
• Line 52
• Line 53 - Other Credits

• Line 57 - Social Security and Medicare Tax on Tip Income Not Reported to Employer
• Line 58 - Tax on Qualified Plans Including IRAs, and Other Tax-Favored Accounts
• Line 59 - Advance Earned Income Credit Payments
• Line 60 - Household Employment Taxes
• Line 61 - Total Tax

• Line 62 - Federal Income Tax Withheld
• Line 63 - 2002 Estimated Tax Payments
• Lines 64-- Earned Income Credit (EIC)
• Earned Income Credit: Instructions, Steps 1 - 3
• Earned Income Credit: Instructions, Steps 4 & 5
• Earned Income Credit: Instructions, Steps 6 & 7
• Earned Income Credit: Instructions, Details
• Earned Income Credit: Worksheet A
• Earned Income Credit: Worksheet B
• Earned Income Credit: Worksheet B (Cont.)
• Earned Income Credit: Table - from $1 to $8,800
• Earned Income Credit: Table - from $8,800 to $22,300
• Earned Income Credit: Table - from $22,300 to $32,121 or more
• Line 65 - Excess Social Security and Tier 1 RRTA Tax Withheld
• Line 66 - Additional Child Tax Credit
• Line 67 - Amount Paid With Request for Extension To File
• Line 68 - Other Payments

• Line 70 - Amount Overpaid
• Lines 71b Through 71d - Direct Deposit of Refund
• Line 71b
• Line 71d
• Line 72 - Applied to 2003 Estimated Tax

• Line 73 - Amount You Owe
• Line 74 - Estimated Tax Penalty
• Sample Check

• Third Party Designee

• Child’s Return
• Daytime Telephone Number
• Paid Preparer Must Sign Your Return

• Assemble Your Return

• How to Avoid Common Mistakes
• What Are Your Rights as a Taxpayer?
• Innocent Spouse Relief
• Income Tax Withholding and Estimated Tax Payments for 2003
• Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
• How Do You Make a Gift To Reduce the Public Debt?
• Address Change
• How Long Should Records Be Kept?
• Amended Return
• Need a Copy of Your Tax Return?
• Death of a Taxpayer
• Parent of a Kidnapped Child
• Other Ways To Get Help
• Interest and Penalties

Order Blank Forms

• Order Blank Forms

2002 Tax Rate Schedules

• Tax Rate Schedules
• Use Schedule X if Your Filing Status is Single
• Use Schedule Y-1 if Your Filiing Status is Married Filing Jointly, or
  Qualifiying Widow(er)
• Use Schedule Y-2 if Your Filing Status is Married Filing Separately
• Use Schedule Z if Your Filing Status is Head of Household

2002 Tax Tables

• Tax Tables Main
• Taxable Income 1 - 5,000
• Taxable Income 5,000 - 14,000
• Taxable Income 14,000 - 23,000
• Taxable Income 23,000 - 32,000
• Taxable Income 32,000 - 41,000
• Taxable Income 41,000 - 50,000
• Taxable Income 50,000 - 59,000
• Taxable Income 59,000 - 68,000
• Taxable Income 68,000 - 77,000
• Taxable Income 77,000 - 86,000
• Taxable Income 86,000 - 95,000
• Taxable Income 95,000 - 100,000

Additional Instructions for Schedules and Worksheets

      Instructions for Schedules are in PDF Format -
      Worksheets are in JPG Format on HTML Pages

• Instructions for Schedule A, Itemized Deductions - PDF
• Instructions for Schedule B, Interest and Ordinary Dividends - PDF
• Schedule A Itemized Deductions Worksheet, Line 28 - HTML & JPG
• Instructions for Schedule C, Profit or Loss From Business - PDF
• Instructions for Schedule D, Capital Gains and Losses - PDF
• Schedule D Tax Worksheet, Line 40 - HTML & JPG
• Schedule D Capital Loss Carryover Worksheet, Line 18 - HTML & JPG
• Schedule D Qualified 5 Year Gain Worksheet, Line 29 - HTML & JPG
• Schedule D Uncaptured Section 1250 Gain Worksheet, Line 19 - HTML & JPG
• Instructions for Schedule E, Supplemental Income and Loss - PDF
• Instructions for Schedule F, Profit or Loss From Farming - PDF
• Instructions for Schedule H, Household Employment Taxes - PDF
• Instructions for Schedule J, Farm Income Averaging - PDF

• Schedule J 1999 Capital Gain Tax Worksheet, Line 8 - HTML & JPG
• Schedule J 1999 Taxable Income Worksheet, Line 5 - HTML & JPG
• Schedule J 1999 Tax Rate Schedules, Line 8 - HTML & JPG
• Schedule J 2000 Capital Gain Tax Worksheet, Line 12 - HTML & JPG
• Schedule J 2000 Taxable Income Worksheet, Line 9 - HTML & JPG
• Schedule J 2000 Tax Rate Schedules, Line 12 - HTML & JPG
• Schedule J 2001 Capital Gain Worksheet, Line 16 - HTML & JPG
• Schedule J 2001 Taxable Income Worksheet, Line 13 - HTML & JPG
• Schedule J 2001 Tax Rate Schedules, Line 16 - HTML & JPG

• Instructions for Schedule SE, Self-Employment Tax - PDF
• Instructions for Schedule R, Credit for the Elderly or the Disabled - PDF