2004 Form 1040 Instructions

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

What’s New for 2004

• Health savings account (HSA) deduction.
• Tuition and fees deduction expanded.
• Sales tax deduction.
• Income averaging for farmers and fisherfiguring men.
• Unlawful discrimination claims.
• Tax Computation Worksheet.
• IRA deduction allowed to more people covered by retirement plans.
• Certain business expenses of reservists, performing artists, and fee-basis government officials.
• Earned income credit (EIC).
• Additional child tax credit expanded.
• Standard mileage rates.
• Qualified tuition program (QTP) distributions.
• Elective salary deferrals.
• Excise tax on insider stock compensation from an expatriated corporation.
• Mailing your return.

What To Look for in 2005

• IRA deduction expanded.
• EIC phaseout amount increased for joint filers.
• Elective salary deferrals.

Do You Have To File?

• 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

When Should You File?

• What if You Cannot File on Time?

Where Do You File?

• Where Do You File?

Where to Report Certain Items from 2005 Forms W-2, 1098, & 1099

• Where to Report Certain Items From 2004 Forms W-2s, 1098, and 1099s
• Where to Report Certain Items From 2004 Forms W-2s, 1098, and 1099s (cont.)
• Private Delivery Services

Name & Address

• 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

Social Security Number (SSN)

• Social Security Number (SSN)
• IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
• Nonresident Alien Spouse

Presidential Election Campaign Fund

• Presidential Election Campaign Fund

Filing Status

• Filing Status
• Line 1 - Single
• Line 2 - Married Filing Jointly
• Line 3 - Married Filing Separately
• Line 4 - Head of Household
• Line 5 - Qualifying Widow(er) With Dependent Child

Exemptions

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

Income

• Line 7 - Wages, Salaries, Tips, etc.
• Line 8a - Taxable Interest
• Line 8b - Tax-Exempt Interest
• Line 9 - Ordinary Dividends
• Line 9b - Qualified 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

Adjusted Gross Income

• Line 23 - Educator Expenses
• Line 24 - AGI_Reservists_Artists_Government
• Line 25 - IRA Deduction
• IRA Deduction Worksheet--Line 25
• Line 26 - Student Loan Interest Deduction
• Student Loan Interest Deduction Worksheet--Line 26
• Line 27 - Tuition and Fees Deduction
• Line 28 - Health Savings Account Deduction
• Line 29 - Moving Expenses
• Line 30 - One-Half of Self-Employment Tax
• Line 31 - Self-Employed Health Insurance Deduction
• Self-Employed Health Insurance Deduction Worksheet--Line 31
• Line 32 - Self-Employed SEP and SIMPLE and Qualified Plans
• Line 33 - Penalty on Early Withdrawal of Savings
• Lines 34a and 34b - Alimony Paid
• Line 35
• Line 36

Tax and Credits

• Line 38a
• Blindness
• Line 38b
• Line 39 - Itemized Deductions or Standard Deduction
• Standard Deduction Chart for People Age 65 or Older or Blind--Line 39
• Standard Deduction Worksheet for Dependents--Line 39
• Deduction for Exemptions Worksheet--Line 41
• Line 43 - Tax
• Capital Gain Tax Worksheet--Line 43
• Line 44 - Alternative Minimum Tax
• Worksheet to See if You Should Fill in Form 6251 - Line 44
• Line 46 - Foreign Tax Credit
• Line 47 - Credit for Child and Dependent Care Expenses
• Line 48 - Credit for the Elderly or the Disabled
• Line 49 - Education Credits
• Line 50 - Retirement Savings Contributions Credit
• Line 51 - Child Tax Credit
  • Child Tax Credit Pub 972 Questionnaire
  • Line 50 - Retirement Savings Contributions Credit
  • Child Tax Credit Worksheet--Line 51
• Line 52 - Adoption Credit
• Line 53
• Line 54 - Other Credits

Other Taxes

• Line 58 - Social Security and Medicare Tax on Tip Income Not Reported to Employer
• Line 59 - Tax on Qualified Plans Including IRAs, and Other Tax-Favored Accounts
• Line 60 - Advance Earned Income Credit Payments
• Line 61 - Household Employment Taxes
• Line 62 - Total Tax

Payments

• Line 63 - Federal Income Tax Withheld
• Line 64 - 2004 Estimated Tax Payments
• Line 65a and 65b - Earned Income Credit (EIC)
• Earned Income Credit: Instructions, Steps 1 & 2
• Earned Income Credit: Instructions, Steps 3 & 4
• Earned Income Credit: Instructions, Steps 5 & 6
• 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 66 - Excess Social Security and Tier 1 RRTA Tax Withheld
• Line 67 - Additional Child Tax Credit
• Line 68 - Amount Paid With Request for Extension To File
• Line 69 - Other Payments

Refund

• Line 71 - Amount Overpaid
• Lines 72b through 72d - Direct Deposit of Refund
• Line 72b
• Line 72d
• Lines 72b Through 72d - Sample Check
• Line 73 - Applied to 2005 Estimated Tax

Amount You Owe

• Line 74 - Amount You Owe
• Line 75 - Estimated Tax Penalty

Third Party Designee

• Third Party Designee

Sign Your Return

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

Assemble Your Return

• Assemble Your Return

General Information

• How to Avoid Common Mistakes
• What Are Your Rights as a Taxpayer?
• Innocent Spouse Relief
• Income Tax Withholding and Estimated Tax Payments for 2005
• 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?
• 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
• Send Your Written Tax Questions to the IRS
• Research Your Tax Questions Online
• Free Help With Your Return
• Everyday Tax Solutions
• Online Services
• Large-Print Forms and Instructions
• Help for People With Disabilities
• Interest & Penalties

Order Blank Forms

• Order Blank Forms

2004 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

2004 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

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