data items by forms and schedules 2017 · 2018. 10. 16. · viii form 706, united states estate...

Statistics of Income

Program DocumentationData Items by Forms and Schedules

2017

h t t p s : / / w w w . i r s . g o v / s t a t i s t i c s

Statistics of Income Program Documentation

Data Items by Forms and Schedules2017

v

Form 1040, U.S. Individual Income Tax Return ....................................................................................................................................5Form 1040A, U.S. Individual Income Tax Return .................................................................................................................................7Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents ...........................................................................9 Schedule A (Form 1040), Itemized Deductions ..............................................................................................................................10 Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends ...........................................................................................11 Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) ..............................................................................12 Schedule C-EZ (Form 1040), Net Profit From Business (Sole Proprietorship) .............................................................................14 Schedule D (Form 1040), Capital Gains and Losses .......................................................................................................................15 Schedule E (Form 1040), Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) ...........................................................................................17 Schedule EIC (Form 1040A or 1040), Earned Income Credit Qualifying Child Information .......................................................19 Schedule F (Form 1040), Profit or Loss From Farming ..................................................................................................................20 Schedule H (Form 1040), Household Employment Taxes (For Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes) .....................................................................................................22 Schedule J (Form 1040), Income Averaging for Farmers and Fishermen ......................................................................................24 Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled ...................................................................................26 Schedule SE (Form 1040), Self-Employment Tax ..........................................................................................................................28Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) ............................30Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) ..............................................................................................................31Form 2106, Employee Business Expenses ..........................................................................................................................................33Form 2106-EZ, Unreimbursed Employee Business Expenses ............................................................................................................35Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains..................................................................................36Form 2441, Child and Dependent Care Expenses ...............................................................................................................................37Form 2555, Foreign Earned Income ....................................................................................................................................................39Form 2555-EZ, Foreign Earned Income Exclusion .............................................................................................................................42Form 3468, Investment Credit .............................................................................................................................................................44Form 3800, General Business Credit ...................................................................................................................................................47Form 3903, Moving Expenses .............................................................................................................................................................50Form 4136, Credit for Federal Tax Paid on Fuels ................................................................................................................................51Form 4137, Social Security and Medicare Tax on Unreported Tip Income ........................................................................................55Form 4562, Depreciation and Amortization (Including Information on Listed Property) ...................................................................56Form 4684, Casualties and Thefts ........................................................................................................................................................58Form 4797, Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) ..................................................................................................................................................62Form 4835, Farm Rental Income and Expenses (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)) (Income not subject to self-employment tax) ..........................................................................................................64

Statistics of Income Program DocumentationData Items by Forms and Schedules

2017

Table of ContentsPage

Preface ....................................................................................................................................................................................................xi

Individual and Tax Exempt Branch

Basic Individual Study

vi

Form 4952, Investment Interest Expense Deduction ...........................................................................................................................65Form 4972, Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936) .........................66Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ..............................................67Form 5405, Repayment of the First-Time Homebuyer Credit .............................................................................................................69Form 5695, Residential Energy Credits ...............................................................................................................................................70Form 5884, Work Opportunity Credit ..................................................................................................................................................72Form 6198, At-Risk Limitations ..........................................................................................................................................................73Form 6251, Alternative Minimum Tax—Individuals ..........................................................................................................................74Form 6252, Installment Sale Income ...................................................................................................................................................76Form 6765, Credit for Increasing Research Activities .........................................................................................................................77Form 6781, Gains and Losses From Section 1256 Contracts and Straddles .......................................................................................79Form 8283, Noncash Charitable Contributions ...................................................................................................................................80Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent ...................................................82Form 8396, Mortgage Interest Credit (For Holders of Qualified Mortgage Credit Certificates Issued by State or Local Governmental Units or Agencies) ...............................................................................................................83Form 8582, Passive Activity Loss Limitations ....................................................................................................................................84Form 8586, Low-Income Housing Credit ............................................................................................................................................85Form 8606, Nondeductible IRAs .........................................................................................................................................................86Form 8609-A, Annual Statement for Low-Income Housing Credit ....................................................................................................88Form 8615, Tax for Certain Children Who Have Unearned Income ...................................................................................................89Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts ...........................................................................90 Schedule 8812 (Form 1040A or 1040), Child Tax Credit ...............................................................................................................93Form 8814, Parents’ Election To Report Child’s Interest and Dividends ............................................................................................95Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales) .................................................................................96Form 8829, Expenses for Business Use of Your Home .......................................................................................................................98Form 8834, Qualified Electric Vehicle Credit ......................................................................................................................................99Form 8839, Qualified Adoption Expenses .........................................................................................................................................100Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ..........................................102Form 8853, Archer MSAs and Long-Term Care Insurance Contracts...............................................................................................103Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) ..................................................................105Form 8867, Paid Preparer’s Earned Income Credit Checklist ...........................................................................................................107Form 8880, Credit for Qualified Retirement Savings Contributions .................................................................................................109Form 8888, Allocation of Refund (Including Savings Bond Purchases) ...........................................................................................110Form 8889, Health Savings Accounts (HSAs) ................................................................................................................................... 111Form 8903, Domestic Production Activities Deduction ....................................................................................................................113Form 8910, Alternative Motor Vehicle Credit ...................................................................................................................................114Form 8911, Alternative Fuel Vehicle Refueling Property Credit .......................................................................................................115Form 8917, Tuition and Fees Deduction ............................................................................................................................................116Form 8919, Uncollected Social Security and Medicare Tax on Wages .............................................................................................117Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-In Electric Vehicles) ........................................................................................................118Form 8941, Credit for Small Employer Health Insurance Premiums ................................................................................................120Form 8949, Sales and Other Dispositions of Capital Assets ..............................................................................................................121Form 8959, Additional Medicare Tax ................................................................................................................................................123Form 8960, Net Investment Income Tax —Individuals, Estates, and Trusts ......................................................................................124Form 8962, Premium Tax Credit (PTC) ............................................................................................................................................125Form 8965, Health Coverage Exemptions .........................................................................................................................................127Form W-2, Wage and Tax Statement .................................................................................................................................................128

Basic Individual Study—continued

vii

Schedule D (Form 1040), Capital Gains and Losses .....................................................................................................................129Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains................................................................................131Form 4684, Casualties and Thefts ......................................................................................................................................................132Form 4797, Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) ................................................................................................................................................136Form 6252, Installment Sale Income .................................................................................................................................................138Form 6781, Gains and Losses From Section 1256 Contracts and Straddles .....................................................................................139Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales) ...............................................................................140Form 8949, Sales and Other Dispositions of Capital Assets ..............................................................................................................142

Sales of Capital Assets Study

Information Returns Match Study

Form W-2, Wage and Tax Statement .................................................................................................................................................144Form W-2G, Certain Gambling Winnings .........................................................................................................................................145Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding ..................................................................................146Form 1097-BTC, Bond Tax Credit ....................................................................................................................................................147Form 1098, Mortgage Interest Statement ..........................................................................................................................................148Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes .............................................................................................149Form 1098-E, Student Loan Interest Statement .................................................................................................................................150Form 1098-Q, Qualifying Longevity Annuity Contract Information ................................................................................................151Form 1098-T, Tuition Statement ........................................................................................................................................................152Form 1099-A, Acquisition or Abandonment of Secured Property .....................................................................................................153Form 1099-B, Proceeds From Broker and Barter Exchange Transactions ........................................................................................154Form 1099-C, Cancellation of Debt ..................................................................................................................................................155Form 1099-CAP, Changes in Corporate Control and Capital Structure ............................................................................................156Form 1099-DIV, Dividends and Distributions ...................................................................................................................................157Form 1099-G, Certain Government Payments ..................................................................................................................................158Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments .........................................................................................159Form 1099-INT, Interest Income .......................................................................................................................................................160Form 1099-K, Payment Card and Third Party Network Transactions...............................................................................................161Form 1099-LTC, Long-Term Care and Accelerated Death Benefits .................................................................................................162Form 1099-MISC, Miscellaneous Income ........................................................................................................................................163Form 1099-OID, Original Issue Discount .........................................................................................................................................164Form 1099-PATR, Taxable Distributions Received From Cooperatives ..........................................................................................165Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530) ........................................................166Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. .........................................................................................................................................................167Form 1099-S, Proceeds From Real Estate Transactions ....................................................................................................................168Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA ..............................................................169Form SSA-1099, Social Security Benefit Statement .........................................................................................................................170Form 3921, Exercise of an Incentive Stock Option Under Section 422(b) .......................................................................................171Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) ...................................172Form 5498, IRA Contribution Information ........................................................................................................................................173Form 5498-ESA, Coverdell ESA Contribution Information .............................................................................................................174Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information ..............................................................................175Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests ..............................176Form 8596, Information Return for Federal Contracts ......................................................................................................................177Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax .................................................................178 Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc .................................................................179 Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc. ......................................................................180 Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc..............................................................181

viii

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return .............................................................................182Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return ................................................................................198

Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues (Under Internal Revenue Code section 149(e)) ..........................................................................................................................................................289Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds ......................................................................................292Form 8038-G, Information Return for Tax-Exempt Governmental Obligations ...............................................................................293Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds ............................................................295

Estate and Gift Programs

Tax-Exempt Organization Programs

Form 990, Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) .......................................................................................203 Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support............................................................................215 Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities ......................................................................223 Schedule D (Form 990), Supplemental Financial Statements .......................................................................................................227 Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities ..........................232 Schedule H (Form 990), Hospitals ................................................................................................................................................235 Schedule J (Form 990), Compensation Information .....................................................................................................................244 Schedule K (Form 990), Supplemental Information on Tax-Exempt Bonds ................................................................................247 Schedule M (Form 990), Noncash Contributions .........................................................................................................................250 Schedule N (Form 990 or 990-EZ), Liquidation, Termination, Dissolution, or Significant Disposition of Assets......................251 Schedule R (Form 990), Related Organizations and Unrelated Partnerships ...............................................................................254Form 990-EZ, Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ...............................................................................258Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ........................................262Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))........................................275Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code ...........................................279

Tax-Exempt Bond Programs

ix

Form 1120, U.S. Corporation Income Tax Return .............................................................................................................................307 Schedule D (Form 1120), Capital Gains and Losses .....................................................................................................................312 Schedule G (Form 1120), Information on Certain Persons Owning the Corporation’s Voting Stock ..........................................313 Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More ....314 Schedule N (Form 1120), Foreign Operations of U.S. Corporations ............................................................................................317 Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group ..................................................318 Schedule UTP (Form 1120), Uncertain Tax Position Statement ...................................................................................................322Form 1120-F, U.S. Income Tax Return of a Foreign Corporation .....................................................................................................325 Schedules M-1 and M-2 (Form 1120-F), Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books .........................................................................................................................332 Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More ...........................................................................................................................333Form 1120-L, U.S. Life Insurance Company Income Tax Return .....................................................................................................337 Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More ....................................................................................................................................345Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return .....................................................................348 Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More ...........................................................................356Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts ................................................................................359Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies ............................................................................363Form 1120S, U.S. Income Tax Return for an S Corporation .............................................................................................................367 Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains ....................................................................................372 Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc..............................................................374 Schedule M-3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More ....................................................................................................................................376Form 1125-A, Cost of Goods Sold.....................................................................................................................................................379Form 1125-E, Compensation of Officers ...........................................................................................................................................380Form 3468, Investment Credit ...........................................................................................................................................................381Form 3800, General Business Credit .................................................................................................................................................384Form 4562, Depreciation and Amortization (Including Information on Listed Property) .................................................................387Form 4626, Alternative Minimum Tax—Corporations .....................................................................................................................389Form 4797, Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) ................................................................................................................................................390Form 5884, Work Opportunity Credit ................................................................................................................................................392

Corporation, Partnership, and International Branch

Corporation Programs

x

Form 5884-A, Credits for Affected Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires) ................................................................................................................................393Form 6478, Biofuel Producer Credit ..................................................................................................................................................394Form 6765, Credit for Increasing Research Activities .......................................................................................................................395Form 8586, Low-Income Housing Credit ..........................................................................................................................................397Form 8594, Asset Acquisition Statement Under Section 1060 ..........................................................................................................398Form 8609-A, Annual Statement for Low-Income Housing Credit ..................................................................................................399Form 8816, Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies .................................400Form 8820, Orphan Drug Credit ........................................................................................................................................................401Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales) ...............................................................................402Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation ............................................................404Form 8826, Disabled Access Credit ...................................................................................................................................................406Form 8827, Credit for Prior Year Minimum Tax—Corporations ......................................................................................................407Form 8834, Qualified Electric Vehicle Credit ....................................................................................................................................408Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit .....................................................................409Form 8844, Empowerment Zone Employment Credit .......................................................................................................................410Form 8845, Indian Employment Credit .............................................................................................................................................411Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ..........................................412Form 8864, Biodiesel and Renewable Diesel Fuels Credit ...............................................................................................................413Form 8869, Qualified Subchapter S Subsidiary Election (Under section 1361 (b) (3) of the Internal Revenue Code) .....................414Form 8874, New Markets Credit .......................................................................................................................................................415Form 8881, Credit for Small Employer Pension Plan Startup Costs .................................................................................................416Form 8882, Credit for Employer-Provided Childcare Facilities and Services ..................................................................................417Form 8896, Low Sulfur Diesel Fuel Production Credit .....................................................................................................................418Form 8903, Domestic Production Activities Deduction ....................................................................................................................419Form 8910, Alternative Motor Vehicle Credit ...................................................................................................................................420Form 8911, Alternative Fuel Vehicle Refueling Property Credit .......................................................................................................421Form 8916, Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups .......................422Form 8916-A, Supplemental Attachment to Schedule M-3 ...............................................................................................................423Form 8925, Report of Employer-Owned Life Insurance Contracts ...................................................................................................425Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163 (j) and Related Information .........................426Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-In Electric Vehicles) .................................................................................................................................................................428Form 8941, Credit for Small Employer Health Insurance Premiums ................................................................................................430

Corporation Programs—continued

xi

Form 1065, U.S. Return of Partnership Income ................................................................................................................................433 Schedule B-1 (Form 1065), Information on Partners Owning 50% or More of the Partnership ..................................................438 Schedule D (Form 1065), Capital Gains and Losses .....................................................................................................................439Form 1065-B, U.S. Return of Income for Electing Large Partnerships .............................................................................................440Form 1125-A, Cost of Goods Sold.....................................................................................................................................................445 Schedule M-3 (Form 1065), Net Income (Loss) Reconciliation for Certain Partnerships ...........................................................446 Schedule C (Form 1065), Additional Information for Schedule M-3 Filers .................................................................................449 Schedule F (Form 1040), Profit or Loss from Farming .................................................................................................................450Form 3468, Investment Credit ...........................................................................................................................................................451Form 4562, Depreciation and Amortization (Including Information on Listed Property) .................................................................454Form 4797, Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) ................................................................................................................................................456Form 5884, Work Opportunity Credit ................................................................................................................................................457Form 5884-A, Credits for Affected Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires .................................................................................................................................458Form 6765, Credit for Increasing Research Activities .......................................................................................................................459Form 8820, Orphan Drug Credit ........................................................................................................................................................461Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales) ...............................................................................462Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation ............................................................464Form 8844, Empowerment Zone Employment Credit .......................................................................................................................465Form 8845, Indian Employment Credit .............................................................................................................................................466Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ..........................................467Form 8864, Biodiesel and Renewable Diesel Fuels Credit ...............................................................................................................468Form 8874, New Markets Credit .......................................................................................................................................................469Form 8881, Credit for Small Employer Pension Plan Startup Costs .................................................................................................470Form 8882, Credit for Employer-Provided Childcare Facilities and Services ..................................................................................471Form 8896, Low Sulfur Diesel Fuel Production Credit .....................................................................................................................472Form 8903, Domestic Production Activities Deduction ....................................................................................................................473Form 8910, Alternative Motor Vehicle Credit ...................................................................................................................................474Form 8911, Alternative Fuel Vehicle Refueling Property Credit .......................................................................................................475Form 8925, Report of Employer-Owned Life Insurance Contracts ...................................................................................................476Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-in Electric Vehicles) ........................................................................................................477Form 8941, Credit for Small Employer Health Insurance Premiums ................................................................................................478Form 8752, Required Payment or Refund Under Section 7519 ........................................................................................................479

Partnership Programs

xii

International Return Programs

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding ..................................................................................480Form 1118, Foreign Tax Credit—Corporations .................................................................................................................................483 Schedule I (Form 1118), Reduction of Foreign Oil and Gas Taxes ..............................................................................................488 Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances .........................................................................................................490 Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule .................................................................................491Form 5713, International Boycott Report ..........................................................................................................................................493Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests ..............................497Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax .................................................................498Form 8832, Entity Classification Election .........................................................................................................................................499Form 8975, Country-by-Country Report ...........................................................................................................................................501 Schedule A (Form 8975), Tax Jurisdiction and Constituent Entity Information ...........................................................................502

xiii

Statistics of Income Program DocumentationData Items by Forms and Schedules

2017

Preface

This document contains the Federal tax forms, schedules, and information documents that the Statistics of Income (SOI) Division of the IRS has selected for its Tax Year (TY) 2017 programs. Because some studies abstract information from the same forms and schedules, some forms and schedules are repeated in several sec-tions of this document. Specific changes to the forms and schedules since the TY 2016 studies are highlighted in the different sections. Draft copies or copies from earlier tax years are included if TY 2017 forms and schedules were not yet available. This volume is organized in two parts:

• Individual and Tax Exempt Branch studies include data related to the Form 1040, U.S. Individual Income Tax Return, series as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds.

• Corporation, Partnership, and International Branch studies focus on data collected from the Form 1120, U.S. Corporation Income Tax Return, series as well as SOI’s Partnership program and information col-lected from international filers.

Each tax form included in the SOI program is represented in this volume. Due to resource constraints, data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year. The information collected for each SOI project is developed in close collaboration with data users both inside and outside of the government. Most SOI programs are based on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent infor-mation as originally reported by taxpayers.

Returns for the most recent tax year available are filed primarily during the prior calendar year, although returns for fiscal-year filers or filers for whom filing extensions have been granted may not be received by the IRS until the following calendar year. Consequently, data collected by SOI for a specific tax year will generally be made available to the public, in the form of tables and summary analyses, during the following 2 calendar years.

The specific data items captured for each SOI project are indicated with a red block ( █ ) on facsimiles of the forms and schedules. Forms and schedules that can be filed by different types of taxpayers are repeated in several sections of this document. Draft copies of tax forms, or copies of tax forms from earlier tax years, were inserted in this document if TY 2017 revisions of forms and schedules were not available at the time this docu-ment was produced.

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5Basic Individual Study

Form 1040 Department of the Treasury—Internal Revenue Service (99)U.S. Individual Income Tax Return 2017 OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.

For the year Jan. 1–Dec. 31, 2017, or other tax year beginning , 2017, ending , 20 See separate instructions.Your first name and initial Last name Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

▲ Make sure the SSN(s) above and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Foreign country name Foreign province/state/county Foreign postal code

Presidential Election Campaign

Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse

Filing Status

Check only one box.

1 Single

2 Married filing jointly (even if only one had income)

3 Married filing separately. Enter spouse’s SSN above and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this

child’s name here. ▶

5 Qualifying widow(er) (see instructions)

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .b Spouse . . . . . . . . . . . . . . . . . . . . . . . . }c Dependents:

(1) First name Last name

(2) Dependent’s social security number

(3) Dependent’s relationship to you

(4) ✓ if child under age 17 qualifying for child tax credit

(see instructions)

If more than four dependents, see instructions and check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked on 6a and 6bNo. of children on 6c who: • lived with you • did not live with you due to divorce or separation (see instructions)

Dependents on 6c not entered above

Add numbers on lines above ▶

Income

Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld.

If you did not get a W-2, see instructions.

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a

b Tax-exempt interest. Do not include on line 8a . . . 8b

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a

b Qualified dividends . . . . . . . . . . . 9b

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14

15 a IRA distributions . 15a b Taxable amount . . . 15b

16 a Pensions and annuities 16a b Taxable amount . . . 16b

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19

20 a Social security benefits 20a b Taxable amount . . . 20b

21 Other income. List type and amount 21 22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22

Adjusted Gross Income

23 Educator expenses . . . . . . . . . . . 23

24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ 24

25 Health savings account deduction. Attach Form 8889 . 25

26 Moving expenses. Attach Form 3903 . . . . . . 26

27 Deductible part of self-employment tax. Attach Schedule SE . 27

28 Self-employed SEP, SIMPLE, and qualified plans . . 28

29 Self-employed health insurance deduction . . . . 29

30 Penalty on early withdrawal of savings . . . . . . 30

31 a Alimony paid b Recipient’s SSN ▶ 31a

32 IRA deduction . . . . . . . . . . . . . 32

33 Student loan interest deduction . . . . . . . . 33

34 Tuition and fees. Attach Form 8917 . . . . . . 34

35 Domestic production activities deduction. Attach Form 8903 35

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2017)

TAX FILING PERIOD DLN

(zip code)

1st thru 4th parents 1st thru 4th1st thru 10th

5th thru 10th other dep 5th thru 10th

dependent other earned inctxbl scholarship

(13) cap gain distribqual char/HSA dist

NOLfrgn ernd inc excl

(21) stock options

Archer MSA

(21) gambling income(21) cancellation of debt(21) Frm 8889 HSA inc

frgn housing dedother deductions

(21) Sec 965 inc

6 Basic Individual Study

Form 1040 (2017) Page 2

Tax and Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38

39a Check if:

{ You were born before January 2, 1953, Blind.Spouse was born before January 2, 1953, Blind.

} Total boxes checked ▶ 39a

b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b Standard Deduction for— • People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. • All others: Single or Married filing separately, $6,350 Married filing jointly or Qualifying widow(er), $12,700 Head of household, $9,350

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41

42 Exemptions. If line 38 is $156,900 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions 42

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 44

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45

46 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . 46

47 Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . ▶ 47

48 Foreign tax credit. Attach Form 1116 if required . . . . 48

49 Credit for child and dependent care expenses. Attach Form 2441 49

50 Education credits from Form 8863, line 19 . . . . . 50

51 Retirement savings contributions credit. Attach Form 8880 51

52 Child tax credit. Attach Schedule 8812, if required . . . 52

53 Residential energy credits. Attach Form 5695 . . . . 53

54 Other credits from Form: a 3800 b 8801 c 54

55 Add lines 48 through 54. These are your total credits . . . . . . . . . . . . 55

56 Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . ▶ 56

Other Taxes

57 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 57

58 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 58

59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 59

60 a Household employment taxes from Schedule H . . . . . . . . . . . . . . 60a

b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . 60b

61 Health care: individual responsibility (see instructions) Full-year coverage . . . . . 61

62 Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) 62

63 Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . ▶ 63

Payments 64 Federal income tax withheld from Forms W-2 and 1099 . . 6465 2017 estimated tax payments and amount applied from 2016 return 65

If you have a qualifying child, attach Schedule EIC.

66a Earned income credit (EIC) . . . . . . . . . . 66a

b Nontaxable combat pay election 66b

67 Additional child tax credit. Attach Schedule 8812 . . . . . 67

68 American opportunity credit from Form 8863, line 8 . . . 68

69 Net premium tax credit. Attach Form 8962 . . . . . . 69

70 Amount paid with request for extension to file . . . . . 70

71 Excess social security and tier 1 RRTA tax withheld . . . . 7172 Credit for federal tax on fuels. Attach Form 4136 . . . . 72

73 Credits from Form: a 2439 b Reserved c 8885 d 73

74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . ▶ 74

Refund

Direct deposit? See instructions.

75 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid 75

76a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here . ▶ 76a▶

▶

b Routing number ▶ c Type: Checking Savings

d Account number

77 Amount of line 75 you want applied to your 2018 estimated tax ▶ 77Amount You Owe

78 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions ▶ 7879 Estimated tax penalty (see instructions) . . . . . . . 79

Third Party Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. NoDesignee’s name ▶

Phone no. ▶

Personal identification number (PIN) ▶

Sign Here Joint return? See instructions. Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date

▲

Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only

Print/Type preparer’s name Preparer’s signature Date Check if self-employed

PTIN

Firm’s name ▶

Firm’s address ▶

Firm’s EIN ▶

Phone no.

Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2017)

Sch L ind

additional deditemized ded

dependent status

ccf reduction amt

Sec. 962 txSec. 1291 tx

Cr for elderlyElec veh crAlt ful vh crPlugin vh crMIC cr

(54c)

other credits

Alt mot vh cr

recapture:Form 4255Form 4970COBRAAdvnc EIC

PY min tax crHealth cvg tax cr

Making work pay cr

Other payments

refund anticipation loandirect deposit

PY min tax crHealth cvg tax cr

Disaster loss ded

Sec 965 tx

PYEI

Sec 965 inst


Form

1040A 2017U.S. Individual Income Tax Return (99)Department of the Treasury—Internal Revenue Service

OMB No. 1545-0074

IRS Use Only—Do not write or staple in this space.

Your first name and initial Last name

Your social security number


▲ Make sure the SSN(s) above and on line 6c are correct.




Presidential Election CampaignCheck here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse

Filing status Check only one box.

1 Single2 Married filing jointly (even if only one had income)3 Married filing separately. Enter spouse’s SSN above and

full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child’s name here. ▶

5 Qualifying widow(er) (see instructions)Exemptions 6a Yourself. If someone can claim you as a dependent, do not check

box 6a.b Spouse

}c

If more than six dependents, see instructions.

Dependents:

(1) First name Last name

(2) Dependent’s social security number

(3) Dependent’s relationship to you

(4) ✓ if child under age 17 qualifying for child tax credit (see

instructions)

d Total number of exemptions claimed.

Boxes checked on 6a and 6b

No. of children on 6c who: • lived with you

• did not live with you due to divorce or separation (see instructions)

Dependents on 6c not entered above

Add numbers on lines above ▶

Income Attach Form(s) W-2 here. Also attach Form(s) 1099-R if tax was withheld. If you did not get a W-2, see instructions.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8ab Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9ab Qualified dividends (see instructions). 9b

10 Capital gain distributions (see instructions). 1011 a IRA

distributions. 11a11b Taxable amount

(see instructions). 11b12 a Pensions and

annuities. 12a12b Taxable amount

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 1314 a Social security

benefits. 14a14b Taxable amount

(see instructions). 14b

15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15Adjusted gross income

16 Educator expenses (see instructions). 1617 IRA deduction (see instructions). 1718 Student loan interest deduction (see instructions). 18

19 Tuition and fees. Attach Form 8917. 1920 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2017)

Tax Filing Period DLN

(zip code)

up to ten dependents 1st thru 4th parents 1st thru 4th

5th thru 10th other dependents 5th thru 10th

Official Use Only

txbl scholarship

qual char dist

other income

Penalty on early withdrawal


Form 1040A (2017) Page 2Tax, credits, and payments

22 Enter the amount from line 21 (adjusted gross income). 2223 a Check

if: {You were born before January 2, 1953, BlindSpouse was born before January 2, 1953, Blind }

Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes deductions, check here ▶ 23bStandard

Deduction for— • People who check any box on line 23a or 23b or who can be claimed as a dependent, see instructions. • All others: Single or Married filing separately, $6,350 Married filing jointly or Qualifying widow(er), $12,700 Head of household, $9,350

24 Enter your standard deduction. 2425 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 2526 Exemptions. Multiply $4,050 by the number on line 6d. 2627 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.

This is your taxable income. ▶ 2728 Tax, including any alternative minimum tax (see instructions). 2829 Excess advance premium tax credit repayment. Attach

Form 8962. 2930 Add lines 28 and 29. 3031 Credit for child and dependent care expenses. Attach

Form 2441. 3132 Credit for the elderly or the disabled. Attach

Schedule R. 3233 Education credits from Form 8863, line 19. 3334 Retirement savings contributions credit. Attach Form 8880. 3435 Child tax credit. Attach Schedule 8812, if required. 3536 Add lines 31 through 35. These are your total credits. 3637 Subtract line 36 from line 30. If line 36 is more than line 30, enter -0-. 3738 Health care: individual responsibility (see instructions). Full-year coverage 3839 Add line 37 and line 38. This is your total tax. 3940 Federal income tax withheld from Forms W-2 and 1099. 4041 2017 estimated tax payments and amount applied

from 2016 return. 41If you have a qualifying child, attach Schedule EIC.

42a Earned income credit (EIC). 42ab Nontaxable combat pay election. 42b

43 Additional child tax credit. Attach Schedule 8812. 4344 American opportunity credit from Form 8863, line 8. 4445 Net premium tax credit. Attach Form 8962. 4546 Add lines 40, 41, 42a, 43, 44, and 45. These are your total payments. ▶ 46

Refund Direct deposit? See instructions and fill in 48b, 48c, and 48d or Form 8888.

47 If line 46 is more than line 39, subtract line 39 from line 46. This is the amount you overpaid. 47

48a Amount of line 47 you want refunded to you. If Form 8888 is attached, check here ▶ 48a

▶ b Routing number

▶ c Type: Checking Savings

▶ d Account number

49 Amount of line 47 you want applied to your 2018 estimated tax. 49

Amount you owe

50 Amount you owe. Subtract line 46 from line 39. For details on how to pay, see instructions. ▶ 50

51 Estimated tax penalty (see instructions). 51

Third party designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete the following. No

Designee’s name ▶

Phone no. ▶


Sign here Joint return? See instructions. Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.▲ Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid preparer use only

Print/Type preparer’s name Preparer’s signature Date Check ▶ if self-employed

PTIN

Firm’s name ▶


Firm’s EIN ▶

Phone no.

Go to www.irs.gov/Form1040A for instructions and the latest information. Form 1040A (2017)

Sch L indadditional deductions

dependent status

Official Use Only

ALT MIN TAX

Adoption cr (PY)

Advanced EIC

Making work pay cr

excess FICA w/held

Form 4868 payment

Other payments

direct depositrefund anticipation loan

PYEI


Form

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and Joint Filers With No Dependents (99) 2016 OMB No. 1545-0074

Your first name and initial Last name Your social security number


▲ Make sure the SSN(s) above are correct.




Presidential Election CampaignCheck here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse

IncomeAttach Form(s) W-2 here.

Enclose, but do not attach, any payment.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. Attach your Form(s) W-2. 1

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2

3 Unemployment compensation and Alaska Permanent Fund dividends (see instructions). 3

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 5 If someone can claim you (or your spouse if a joint return) as a dependent, check

the applicable box(es) below and enter the amount from the worksheet on back.

You SpouseIf no one can claim you (or your spouse if a joint return), enter $10,350 if single; $20,700 if married filing jointly. See back for explanation. 5

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. This is your taxable income. ▶ 6

Payments, Credits, and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 8a Earned income credit (EIC) (see instructions) 8a

b Nontaxable combat pay election. 8b 9 Add lines 7 and 8a. These are your total payments and credits. ▶ 9

10 Tax. Use the amount on line 6 above to find your tax in the tax table in the instructions. Then, enter the tax from the table on this line. 10

11 Health care: individual responsibility (see instructions) Full-year coverage 1112 Add lines 10 and 11. This is your total tax. 12

RefundHave it directly deposited! See instructions and fill in 13b, 13c, and 13d, or Form 8888.

13a If line 9 is larger than line 12, subtract line 12 from line 9. This is your refund. If Form 8888 is attached, check here ▶ 13a

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount You Owe

14 If line 12 is larger than line 9, subtract line 9 from line 12. This is the amount you owe. For details on how to pay, see instructions. ▶ 14

Third Party Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s name ▶

Phone no. ▶


Sign HereJoint return? See instructions.

Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.▲

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only

Print/Type preparer’s name Preparer’s signature Date Check if self-employed

PTIN

Firm’s name ▶


Firm’s EIN ▶

Phone no.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2016)

Tax Filing Period DLN

(zip code)

txbl scholarship tax exempt interest

other income

dependent status Total exemptions

F4868 payment

excess soc sec w/heldMk wrk py cr

direct depositrefund anticipation loan

PYEI


SCHEDULE A (Form 1040)

Department of the Treasury Internal Revenue Service (99)

Itemized Deductions▶ Go to www.irs.gov/ScheduleA for instructions and the latest information.

▶ Attach to Form 1040. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 28.

OMB No. 1545-0074

2017Attachment Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical and Dental Expenses

Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) . . . . . 1 2 Enter amount from Form 1040, line 38 2 3 Multiply line 2 by 7.5% (0.075). . . . . . . . . . . . 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4

Taxes You Paid

5 State and local (check only one box):a Income taxes, orb General sales taxes } . . . . . . . . . . . 5

6 Real estate taxes (see instructions) . . . . . . . . . 6 7 Personal property taxes . . . . . . . . . . . . . 7 8 Other taxes. List type and amount ▶

8 9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9

Interest You Paid

Note: Your mortgage interest deduction may be limited (see instructions).

10 Home mortgage interest and points reported to you on Form 1098 10 11

Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person’s name, identifying no., and address ▶

11 12

Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . 12

13 Mortgage insurance premiums (see instructions) . . . . . 13 14 Investment interest. Attach Form 4952 if required. See instructions 14 15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15

Gifts to Charity

16

Gifts by cash or check. If you made any gift of $250 or more, see instructions . . . . . . . . . . . . . . . . 16

If you made a gift and got a benefit for it, see instructions.

17

Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . 17

18 Carryover from prior year . . . . . . . . . . . . 1819 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19

Casualty and Theft Losses

20

Casualty or theft loss(es) other than net qualified disaster losses. Attach Form 4684 and enter the amount from line 18 of that form. See instructions . . . . . . . . . 20

Job Expenses and Certain Miscellaneous Deductions

21

Unreimbursed employee expenses—job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. See instructions. ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22 23

Other expenses—investment, safe deposit box, etc. List type and amount ▶

23 24 Add lines 21 through 23 . . . . . . . . . . . . 24 25 Enter amount from Form 1040, line 38 25 26 Multiply line 25 by 2% (0.02) . . . . . . . . . . 26 27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27

Other Miscellaneous Deductions

28 Other—from list in instructions. List type and amount ▶

28 Total Itemized Deductions

29

Is Form 1040, line 38, over $156,900? No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40. } . .Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter.

29

30

If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 17145C Schedule A (Form 1040) 2017

other investment interest

capital gains limitedContributions not limited

other than gamblingcasualty or theft of income producing property

Official Use Only

deduction limited

Net_Hurricane_disaster_lossStandard_ded_for_hurricanes_dedTotal Stand Plus Hurr lossSTD Hurricane loss IND


SCHEDULE B (Form 1040A or 1040)


Interest and Ordinary Dividends▶ Attach to Form 1040A or 1040.

▶ Go to www.irs.gov/ScheduleB for instructions and the latest information.

OMB No. 1545-0074


Name(s) shown on return Your social security number

Part I

Interest (See instructions and the instructions for Form 1040A, or Form 1040, line 8a.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the total interest shown on that form.

1

List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer’s social security number and address ▶

1

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . 2 3

Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . 3

4

Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4

Note: If line 4 is over $1,500, you must complete Part III. Amount

Part II

Ordinary Dividends (See instructions and the instructions for Form 1040A, or Form 1040, line 9a.) Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the ordinary dividends shown on that form.

5 List name of payer ▶

5

6

Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6

Note: If line 6 is over $1,500, you must complete Part III.

Part III

Foreign Accounts and Trusts (See instructions.)

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7

a

At any time during 2017, did you have a financial interest in or signature authority over a financialaccount (such as a bank account, securities account, or brokerage account) located in a foreigncountry? See instructions . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and FinancialAccounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114and its instructions for filing requirements and exceptions to those requirements . . . . . .

b

If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located ▶

8

During 2017, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2017


SCHEDULE C (Form 1040)


Profit or Loss From Business (Sole Proprietorship)

▶ Go to www.irs.gov/ScheduleC for instructions and the latest information.▶ Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074


Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions ▶

C Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.)

E Business address (including suite or room no.) ▶

City, town or post office, state, and ZIP code

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) ▶

G Did you “materially participate” in the operation of this business during 2017? If “No,” see instructions for limit on losses . Yes No

H If you started or acquired this business during 2017, check here . . . . . . . . . . . . . . . . . ▶

I Did you make any payments in 2017 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes No

J If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on

Form W-2 and the “Statutory employee” box on that form was checked . . . . . . . . . ▶ 1

2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . ▶ 7 Part II Expenses. Enter expenses for business use of your home only on line 30.

8 Advertising . . . . . 8

9

Car and truck expenses (see instructions) . . . . . 9

10 Commissions and fees . 10

11 Contract labor (see instructions) 11

12 Depletion . . . . . 12 13

Depreciation and section 179 expense deduction (not included in Part III) (see instructions) . . . . . 13

14

Employee benefit programs (other than on line 19) . . 14

15 Insurance (other than health) 15

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b17 Legal and professional services 17

18 Office expense (see instructions) 18

19 Pension and profit-sharing plans . 19

20 Rent or lease (see instructions):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b

21 Repairs and maintenance . . . 21

22 Supplies (not included in Part III) . 22

23 Taxes and licenses . . . . . 23

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a

b

Deductible meals and entertainment (see instructions) . 24b

25 Utilities . . . . . . . . 25

26 Wages (less employment credits) . 26

27 a Other expenses (from line 48) . . 27a

b Reserved for future use . . . 27b

28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . ▶ 28

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29

30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home:

and (b) the part of your home used for business: . Use the Simplified

Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . . . . . 30

31 Net profit or (loss). Subtract line 30 from line 29.

• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.

• If a loss, you must go to line 32.} 31

32 If you have a loss, check the box that describes your investment in this activity (see instructions).

• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. • If you checked 32b, you must attach Form 6198. Your loss may be limited.

} 32a All investment is at risk. 32b Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2017

sex of the proprietor sex of the proprietor verification code

if name indicates LLC

nondeductible loss suspended loss carryover


Schedule C (Form 1040) 2017 Page 2 Part III Cost of Goods Sold (see instructions)

33

Method(s) used to value closing inventory: a Cost b Lower of cost or market c Other (attach explanation)

34

Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562.

43 When did you place your vehicle in service for business purposes? (month, day, year) ▶ / /

44 Of the total number of miles you drove your vehicle during 2017, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No

data items by forms and schedules 2017 · 2018. 10. 16. · viii form 706, united states estate...

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