| Instructions for Form 1040 |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Address change, Address Change
- Addresses of IRS centers, 1040 (2006)
- Adjusted gross income, Adjusted Gross Income, Line 37
- Adoption expenses
-
- Employer-provided benefits for, Wages, Salaries, Tips, etc.
- Aliens, Nonresident aliens and dual-status aliens.
- Alimony paid, Alimony Paid
- Alimony received, Alimony Received
- Alternative minimum tax, Alternative Minimum Tax, Exception.
- Amended return, Amended Return
- Amount you owe, Amount You Owe, Figuring the Penalty
- Annuities, Pensions and Annuities, Lump-Sum Distributions
- Archer MSAs, Other Income, Archer MSA Deduction, Line 60, Total Tax
- Attachments to the return, Assemble Your Return
C
- Capital gain distributions, Line 13
- Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
- Child tax credits, Dependents and Qualifying Child for Child Tax Credit, , , Additional Child Tax Credit
- Commissioner's message, A Message From the Commissioner
- 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?
- Corrective distributions, Wages, Salaries, Tips, etc.
- Credit for federal telephone excise tax paid, Credit for federal telephone excise tax paid., Line 71
- Customer service standards,
D
- Daycare center expenses, Credit for Child and Dependent Care Expenses
- Death of a taxpayer, Death of a Taxpayer
- Dependent care benefits, Wages, Salaries, Tips, etc.
- Dependents
-
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Dependents:
-
- Exemptions for, Dependents and Qualifying Child for Child Tax Credit
- Direct deposit of refund, Lines 74a Through 74d, Line 75
- Disclosure, Privacy Act, and Paperwork Reduction Act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dividends
-
- Nondividend distributions, Ordinary Dividends
- Ordinary dividends, Ordinary Dividends
- Qualified dividends, Qualified Dividends, Line 44, Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Domestic production activities deduction, Domestic Production Activities Deduction
- Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.
E
- Earned income credit (EIC), Earned income credit (EIC)., Earned income credit (EIC)., What Is the EIC?, Payments
-
- Combat pay, nontaxable, Definitions and Special Rules
- Education
-
- Credits, Education Credits
- Expenses, Student Loan Interest Deduction, Education Credits
- Recapture of education credits, Line 44
- Savings accounts, Other Income, Line 60
- Elderly persons
-
- Credit for, Credit for the Elderly or the Disabled
- Expenses for care of, Credit for the Elderly or the Disabled
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Electronic filing (e-file), , Quick and Easy Access to Tax Help and Forms, Introduction, When and Where Should You File?, Introduction, Lines 74a Through 74d, Amount You Owe, Electronic Return Signatures!, Assemble Your Return
- Estimated tax, 2006 Estimated Tax Payments, Estimated Tax Penalty, Figuring the Penalty, Income Tax Withholding and Estimated Tax Payments for 2007
- Everyday tax solutions, Everyday Tax Solutions
- Excess salary deferrals, Wages, Salaries, Tips, etc.
- Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
- Exemptions, Exemptions, Exemptions
- Extension of time to file, What if You Cannot File on Time?, Amount Paid With Request for Extension To File
F
- Filing requirements, Introduction, What if You Cannot File on Time?
- Filing status, which box to check, Filing Status, Qualifying Widow(er) With Dependent Child
- Foreign tax credit, Foreign Tax Credit
- Foreign-source income, Foreign-Source Income
- Form W-2, Missing or Incorrect Form W-2?
- Forms W-2, 1098, and 1099—where to report certain items from, When and Where Should You File?
- Forms, how to get, Quick and Easy Access to Tax Help and Forms
- Free tax help, Quick and Easy Access to Tax Help and Forms, Other Ways To Get Help
H
- Head of household, Head of Household
- Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
- Health savings accounts, Other Income, Health Savings Account Deduction, Line 60, Total Tax
- Help with unresolved tax issues,
- Household employment taxes, Household Employment Taxes
- How to comment on forms, We Welcome Comments on Forms
- Hurricane Katrina, Rita, or Wilma, Head of Household, Qualifying Widow(er) With Dependent Child, Exemptions, Dependents and Qualifying Child for Child Tax Credit, IRA Distributions, Pensions and Annuities, Taxpayers housing individuals displaced by Hurricane Katrina., Additional Tax on IRAs, Other Qualified Retirement Plans, etc., What Is the EIC?
I
- Identity theft, Identity Theft
- Income, Foreign-Source Income, Other Income
- Income tax withholding (federal), Line 65, Income Tax Withholding and Estimated Tax Payments for 2007
- Individual retirement arrangements (IRAs)
-
- Contributions to (line 32), IRA deduction expanded., IRA Deduction, IRA Deduction Worksheet—Line 32
- Credit for contributions to, Retirement Savings Contributions 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
- Installment payments, Calling the IRS, What If You Cannot Pay?
- Interest
-
- Late payment of tax, Late payment of tax.
- Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Interest income
-
- Tax-exempt, Line 8b
- Taxable, Line 8a, Taxable Interest
- Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
P
- Payments, Payments, Line 71
- Penalty, Frivolous return.
-
- Early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Estimated tax, Estimated Tax Penalty, Figuring the Penalty
- Penalty:
-
- Others (including late filing and late payment), Interest and Penalties
- Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
- Presidential election $3 check-off, Presidential Election Campaign Fund
- Private delivery services, Private Delivery Services
- Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?
- Publications, how to get, Quick and Easy Access to Tax Help and Forms
Q
- Qualified dividends, Qualified Dividends, Line 44, Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
- Qualified tuition program earnings, Other Income, Line 60
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, Refund, Applied to Your 2007 Estimated Tax
- 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 credits, Residential Energy Credits
- Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
- Retirement savings contributions credit, Retirement Savings Contributions Credit
- Rights of taxpayers, What Are Your Rights as a Taxpayer?
- Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
- Roth IRAs, IRA Distributions, IRA Deduction
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
- Self-employment tax
-
- Deduction for one-half of, One-Half of Self-Employment Tax
- Signing your return, Sign Your Return, Electronic Return Signatures!
- 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), Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
- Standard deduction or itemized deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
- 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?
- Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33, Eligible student.
T
- Tax and credits, Tax and Credits, Total Tax
-
- Figured by the IRS, Tax, Credit for the Elderly or the Disabled, Credit figured by the IRS.
- Other taxes
-
- Alternative minimum tax, Alternative Minimum Tax, Exception.
- IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
- Lump-sum distributions, Lump-Sum Distributions
- Recapture, Total Tax
- Tax computation worksheet, 1040 - Main Contents
- Tax rate schedules,
- Tax table, 1040 - Main Contents
- Taxpayer Advocate, office of,
- Telephone assistance
-
- Federal tax information, Introduction, TeleTax Topics, Calling the IRS
- TeleTax, Introduction, Tax Information for Puerto Rico Residents (in Spanish only)
- Telephone excise tax paid, credit for federal, Line 71
- Third party designee, Third Party Designee
- Tip income, Wages, Salaries, Tips, etc., Social Security and Medicare Tax on Tip Income Not Reported to Employer
- Tips reported to employer, uncollected tax on, Total Tax
- Tuition program earnings, Other Income, Line 60
W
- What if you cannot pay?, Calling the IRS, What If You Cannot Pay?
- What's new, What's New for 2006
- When and where should you file?, When and Where Should You File?
- Where do you file?, 1040 (2006)
- Who must file, Introduction, What if You Cannot File on Time?
- 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), Other Income
- Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2007
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