|Form 1040 Instructions 2005
||2005 Tax Year
You must report unearned income, such as interest, dividends, and pensions,
from sources outside the United States unless exempt by law or a tax treaty.
You must also report earned income, such as wages and tips, from sources
outside the United States.
If you worked abroad, you may be able to exclude part or all of your earned
income. For details, see Pub. 54 and Form
2555 or 2555-EZ.
Foreign Retirement Plans. If you were a beneficiary of a foreign
retirement plan, you may have to report the undistributed income earned in your
plan. However, if you were the beneficiary of a Canadian registered retirement
plan, see Form 8891 to find out if you
can elect to defer tax on the undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
Community Property States
Community property states are Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a
community property state, you must usually follow state law to determine what
is community income and what is separate income. For details, see Pub. 555.
Rounding Off to Whole Dollars
You may round off cents to whole dollars on your return and schedules. If
you do round to whole dollars, you must round all amounts. To round, drop
amounts under 50 cents and increase amounts from 50 to 99 cents to the next
dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a
line, include cents when adding the amounts and round off only the total.
- Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips, etc. If a joint return, also
include your spouse´s income. For most people, the amount to enter on
this line should be shown in Form(s) W-2
, box 1. But the following types of income must also be included in the
total on line 7.
- Wages received as a household employee for which you
did not receive a Form W-2 because your employer paid you less than $1,400 in
2005. Also, enter "HSH" and the amount not reported on Form
W-2 on the dotted line next to line 7.
- Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove
that you received less. Allocated tips should be shown in Form(s) W-2, box 8.
They are not included as income in box 1. See Pub. 531 for more details.
You may owe social security and Medicare tax on unreported or allocated tips.
See the instructions for Line 59
on page 43.
- Dependent care benefits, which should be shown
in Form(s) W-2, box 10. But first complete
Form 2441 to see if you may exclude part or all of the benefits.
- Employer-provided adoption benefits, which
should be shown in Form(s) W-2, box 12, with code T. But see the Instructions
for Form 8839 to find out if you can
exclude part or all of the benefits. You may also be able to exclude amounts if
you adopted a child with special needs and the adoption became final in 2005.
- Scholarship and fellowship grants not reported on Form W-2. Also, enter
"SCH" and the amount on the dotted line next to line 7. However, if
you were a degree candidate, include on line 7 only the amounts you used for
expenses other than tuition and course-related expenses. For example, amounts
used for room, board, and travel must be reported on line 7.
- Excess salary deferrals. The amount deferred
should be shown in Form W-2, box 12, and the "Retirement plan" box in
box 13 should be checked. If the total amount you (or your spouse if filing
jointly) deferred for 2005 under all plans was more than $14,000 (excluding
catch-up contributions as explained below), include the excess on line 7. This
limit is a) $10,000 if you only have SIMPLE plans, or b) $17,000 for section
403(b) plans if you qualify for the 15-year rule in Pub. 571.
A higher limit may apply to participants in section 457(b) deferred
compensation plans for the 3 years before retirement age. Contact your plan
administrator for more information.
If you were age 50 or older at the end of 2005, your employer may have
allowed an additional deferral (catch-up contributions) of up to $4,000 ($2,000
for SIMPLE plans). This additional deferral amount is not subject to the
overall limit on elective deferrals.
You cannot deduct the
amount deferred. It is not included as income in Form W-2, box 1.
- Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your
employer. Disability pensions received after you reach that age and other
payments shown on Form 1099-R (other than payments from an IRA*) are reported
on lines 16a and 16b.
Payments from an IRA are reported on lines 15a
- Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals, and
excess contributions (plus earnings). But do not include distributions from an
IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.
* This includes a Roth, SEP, or SIMPLE IRA.
Were You a Statutory Employee?
If you were, the Statutory employee’ box in Form W-2, box 13,
should be checked. Statutory employees include full-time life insurance
salespeople, certain agent or commission drivers and traveling salespeople, and
certain homeworkers. If you have related business expenses to deduct, report
the amount shown in Form W-2, box 1, on
Schedule C or Schedule C-EZ
along with your expenses.
Missing or Incorrect Form W-2?
Your employer is required to provide or send Form W-2 to you no later than
January 31, 2006. If you do not receive it by early February, see IRS TeleTax
Topic 154 to find out what to do. Even if you do not get a Form W-2, you must
still report your earnings on line 7. If you lose your Form W-2 or it is
incorrect, ask your employer for a new one.
Line 8a - Taxable
Each payer should send you a Form
1099-INT or Form 1099-OID.
Enter your total taxable interest income on line 8a. But you must fill in and
attach Schedule B if the total is over $1,500 or any of the other conditions
listed at the beginning of the Schedule
B instructions (see page B-1) apply to you.
Interest credited in 2005 on deposits that you could not withdraw because of
the bankruptcy or insolvency of the financial institution may not have to be
included in your 2005 income. For details, see Pub. 550.
If you get a 2005 Form 1099-INT for U.S. savings bond
interest that includes amounts you reported before 2005, see Pub. 550
Line 8b - Tax-
If you received any tax-exempt interest, such as from municipal bonds,
report it on line 8b. Include any exempt-interest dividends from a mutual fund
or other regulated investment company. Do not include interest earned on your
IRA or Coverdell education savings account.
Line 9 - Ordinary
Each payer should send you a Form 1099-DIV. Enter your total ordinary
dividends on line 9a. This amount should be shown in Form(s) 1099-DIV, box 1a. But you must fill in and
attach Schedule B if the total is
over $1,500 or you received, as a nominee, ordinary dividends that actually
belong to someone else.
Nontaxable Distributions. Some distributions are
a return of your cost (or other basis). They will not be taxed until you
recover your cost (or other basis). You must reduce your cost (or other basis)
by these distributions. After you get back all of your cost (or other basis),
you must report these distributions as capital gains on Schedule D. For details, see Pub. 550.
Dividends on insurance
policies are a partial return of the premiums you paid. Do not report them as
dividends. Include them in income only if they exceed the total of all net
premiums you paid for the contract.
Line 9b - Qualified Dividends
Enter your total qualified dividends on line 9b. Qualified dividends are
eligible for a lower tax rate than other ordinary income. Generally, these
dividends are shown in Form(s) 1099-
DIV, box 1b. See Pub. 550 for the
definition of qualified dividends if you received dividends not reported on
Exception. Some dividends may be reported as
qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends.
- Dividends you received as a nominee. See the Instructions for Schedule B.
- Dividends you received on any share of stock that you held for less
than 61 days during the 121-day period that began 60 days before the ex-
dividend date. The ex-dividend date is the first date following the declaration
of a dividend on which the purchaser of a stock is not entitled to receive the
next dividend payment. When counting the number of days you held the stock,
include the day you disposed of the stock but not the day you acquired it. See
the examples below. Also, when counting the number of days you held the stock,
you cannot count certain days during which your risk of loss was diminished.
See Pub. 550 for more details.
- Dividends attributable to periods totaling more than 366 days that you
received on any share of preferred stock held for less than 91 days during the
181-day period that began 90 days before the ex-dividend date. When counting
the number of days you held the stock, you cannot count certain days during
which your risk of loss was diminished. See
Pub. 550 for more details. Preferred dividends attributable to periods
totaling less than 367 days are subject to the 61-day holding period rule
- Dividends on any share of stock to the extent that you are under an
obligation (including a short sale) to make related payments with respect to
positions in substantially similar or related property.
- Payments in lieu of dividends, but only if you know or have reason to
know that the payments are not qualified dividends.
Example 1. You bought 5,000 shares of XYZ Corp.
common stock on June 30, 2005. XYZ Corp. paid a cash dividend of 10 cents per
share. The ex-dividend date was July 8, 2005. Your Form 1099-DIV from XYZ Corp.
shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends).
However, you sold the 5,000 shares on August 3, 2005. You held your shares of
XYZ Corp. for only 34 days of the 121-day period (from July 1, 2005, through
August 3, 2005). The 121-day period began on May 9, 2005 (60 days before the
ex-dividend date), and ended on September 6, 2005. You have no qualified
dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in Example 1
except that you bought the stock on July 7, 2005 (the day before the ex-
dividend date), and you sold the stock on September 8, 2005. You held the stock
for 63 days (from July 8, 2005, through September 8, 2005). The $500 of
qualified dividends shown in Form 1099-DIV, box 1b, are all qualified dividends
because you held the stock for 61 days of the 121-day period (from July 8,
2005, through September 8, 2005).
Example 3. You bought 10,000 shares of ABC Mutual
Fund common stock on June 30, 2005. ABC Mutual Fund paid a cash dividend of 10
cents a share. The ex-dividend date was July 8, 2005. The ABC mutual Fund
advises you that the portion of the dividend eligible to be treated as
qualified dividends equals 2 cents per share.
Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of
$1,000 and qualified dividends of $200. However, you sold the 10,000 shares on
August 3, 2005. You have no qualified div-idends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for less than 61 days.
Line 10 - Taxable Refunds, Credits, or Offsets
of State & Local Income Taxes
None of your refund is
taxable if, in the year you paid the tax, you either a) did not itemize
deductions, or b) elected to deduct state and local general sales taxes instead
of state and local income taxes.
If you received a refund, credit, or offset of state or local income taxes
in 2005, you may receive a Form 1099-G
. If you chose to apply part or all of the refund to your 2005 estimated
state or local income tax, the amount applied is treated as received in 2005.
If the refund was for a tax you paid in 2004 and you deducted state and local
income taxes on line 3 of your 2004 Schedule A, use the worksheet on page 24 to see if any of
your refund is taxable.
Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the worksheet on page 24 if any of the
- You received a refund in 2005 that is for a tax year other than 2004.
- You received a refund other than an income tax refund, such as a real
property tax refund, in 2005 of an amount deducted or credit claimed in an
- The amount on your 2004 Form 1040, line 41, was more than the amount on
your 2004 Form 1040, line 40.
- Your 2004 state and local income tax refund is more than your 2004 state
and local income tax deduction minus the amount you could have deducted as your
2004 state and local general sales taxes.
- You made your last payment of 2004 estimated state or local income tax in
- You owed alternative minimum tax in 2004.
- You could not deduct the full amount of credits you were entitled to in
2004 because the total credits exceeded the amount shown on your 2004 Form
1040, line 45.
- You could be claimed as a dependent by someone else in 2004.
- You had to use the Itemized Deductions Worksheet in the 2004 Instructions
for Schedules A & B because your 2004 adjusted gross income was over $142,700
($71,350 if married filing separately) and both of the following apply.
- You could not deduct all of the amount on the 2004 Itemized Deductions
Worksheet, line 1.
- The amount on line 8 of that 2004 worksheet would be more than the amount
on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the
refund you received in 2005.
State and Local Income Tax
Refund Worksheet--Line 10
Line 11 - Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the
person who made the payments know your social security number. If you do not,
you may have to pay a $50 penalty. For more details, see IRS TeleTax Topic 406
or see Pub. 504.
Line 12 - Business Income or (Loss)
If you operated a business or practiced your profession as a sole
proprietor, report your income and expenses on Schedule C or C-EZ.
Line 13 - Capital
Gain or (Loss)
If you had a capital gain or loss, including any capital gain distributions
or a capital loss carryover from 2004, you must complete and attach Schedule D.
Exception. You do not have to file
Schedule D if both of the following apply.
- The only amounts you have to report on Schedule D are capital gain
distributions from Form(s) 1099-DIV, box 2a, or substitute statements.
- None of the Form(s) 1099-DIV
or substitute statements have an amount in box 2b (unrecaptured section 1250
gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
If both of the above apply, enter your total capital gain distributions
(from box 2a of Form(s) 1099-DIV
on line 13 and check the box on that line. If you received capital gain
distributions as a nominee (that is, they were paid to you but actually belong
to someone else), report on line 13 only the amount that belongs to you. Attach
a statement showing the full amount you received and the amount you received as
a nominee. See the Instructions for Schedule B for
filing requirements for Form(s) 1099-
DIV and Form 1096.
Line 14 - Other
Gains or (Losses)
If you sold or exchanged assets used in a trade or business, see the
Instructions for Form 4797.
Lines 15a and 15b - IRA Distributions
Special rules may apply
if you received a distribution from your individual retirement arrangement
(IRA) after August 24, 2005, and your main home was in the Hurricane Katrina
disaster area. Special rules may also apply if you received a distribution
after February 28, 2005, and before August 29, 2005, to buy or construct a main
home in the Hurricane Katrina disaster area, but that home was not bought or
constructed because of Hurricane Katrina. See Form 8915 and its instructions
You should receive a Form 1099-R
showing the amount of any distribution from your individual retirement
arrangement (IRA). Unless otherwise noted in the line 15a and 15b instructions,
an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP)
IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as
provided below, leave line 15a blank and enter the total distribution on line
Exception 1. Enter the total distribution on line
15a if you rolled over part or all of the distribution from one:
- IRA to another IRA of the same type (for example, from one traditional
IRA to another traditional IRA), or
- SEP or SIMPLE IRA to a traditional IRA.
Also, put Rollover’ next to line 15b. If the total distribution
was rolled over in a qualified rollover, enter -0- on line 15b. If the total
distribution was not rolled over in a qualified rollover, enter the part not
rolled over on line 15b unless Exception 2 applies to the part not rolled over.
Generally, a qualified rollover must be made within 60 days after the day you
received the distribtion. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into a qualified plan other than an IRA
or you made the rollover in 2006, attach a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on
line 15a and see Form 8606 and its instructions to figure the amount to enter
on line 15b.
- You received a distribution from an IRA (other than a Roth IRA) and you
made nondeductible contributions to any of your traditional or SEP IRAs for
2005 or an earlier year. If you made nondeductible contributions to these IRAs
for 2005, also see Pub. 590.
- You received a distribution from a Roth IRA. But if either (a) or (b)
below applies, enter -0- on line 15b; you do not have to see Form 8606 or its instructions.
- Distribution code T is shown in Form 1099-R, box 7, and you made a
contribution (including a conversion) to a Roth IRA for 2000 or an earlier
- Distribution code Q is shown in Form 1099-R, box 7.
- You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth
IRA in 2005.
- You had a 2003 or 2005 IRA contribution returned to you, with the related
earnings or less any loss, by the due date (including extensions) of your tax
return for that year.
- You made excess contributions to your IRA for an earlier year and had
them returned to you in 2005.
- You recharacterized part or all of a contribution to a Roth IRA as a
traditional IRA contribution, or vice versa.
Note. If you (or your spouse if filing jointly)
received more than one distribution, figure the taxable amount of each
distribution and enter the total of the taxable amounts on line 15b. Enter the
total amount of those distributions on line 15a.
You may have to pay an additional tax if (a) you received an early
distribution from your IRA and the total was not rolled over, or (b) you were
born before July 1, 1934, and received less than the minimum required
distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for Line 60 on page 43 for
Lines 16a and 16b - Pensions and Annuities
Special rules may apply if
you received a distribution from a profit-sharing or retirement plan after
August 24, 2005, and your main home was in the Hurricane Katrina disaster area.
Special rules may also apply if you received a distribution after February 28,
2005, and before August 29, 2005, to buy or construct a main home in the
Hurricane Katrina disaster area, but that home was not bought or constructed
because of Hurricane Katrina. See Form 8915 and its instructions for details.
You should receive a Form 1099-R
showing the amount of your pension and annuity payments. See page 27 for
details on rollovers and lump-sum distributions. Do not include the
following payments on lines 16a and 16b. Instead, report them on line 7.
- Disability pensions received before you reach the minimum retirement age
set by your employer.
- Corrective distributions of excess salary deferrals or excess
contributions to retirement plans.
Attach Form(s) 1099-R to
Form 1040 if any Federal income tax was withheld.
Fully Taxable Pensions and Annuities. If your
pension or annuity is fully taxable, enter it on line 16b; do not make an entry
on line 16a. Your payments are fully taxable if (a) you did not contribute to
the cost (see page 27) of your pension or annuity, or (b) you got your entire
cost back tax free before 2005.
Fully taxable pensions and annuities also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub. 525
. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
Partially Taxable Pensions and Annuities. Enter
the total pension or annuity payments you received in 2005 on line 16a. If your
Form 1099-R does not show the
taxable amount, you must use the General Rule explained in Pub. 939 to figure
the taxable part to enter on line 16b. But if your annuity starting date
(defined below) was after July 1, 1986, see
Simplified Method on page 26 below to find out if you must use that method
to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $95 fee. For
details, see Pub. 939.
If your Form 1099-R shows a
taxable amount, you may report that amount on line 16b. But you may be able to
report a lower taxable amount by using the
General Rule or the Simplified Method.
Annuity Starting Date. Your annuity starting date
is the later of the first day of the first period for which you received a
payment or the date the plan’s obligations became fixed.
You must use the Simplified Method if either of the following applies.
- Your annuity starting date (defined on page 25) was after July 1, 1986,
and you used this method last year to figure the taxable part.
- Your annuity starting date was after November 18, 1996, and both of the
- The payments are from a qualified employee plan, a qualified
employee annuity, or a tax-sheltered annuity.
- On your annuity starting date, either you were under age 75 or the
number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed
If you must use the Simplified Method, complete the Simplified Method Worksheet - lines 16a and
16b to figure the taxable part of your pension or annuity. For more details
on the Simplified Method, see Pub. 575
or Pub. 721 for U.S. Civil Service
Age (or Combined Ages) at Annuity Starting Date
If you are the retiree, use your age on the annuity starting date. If you
are the survivor of a retiree, use the retiree’s age on his or her annuity
starting date. But if your annuity starting date was after 1997 and the
payments are for your life and that of your beneficiary, use your combined ages
on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there
is more than one beneficiary, see Pub. 575
or Pub. 721 to figure each
beneficiary’s taxable amount.
Your cost is generally your net investment in the plan as of the annuity
starting date. It does not include pre-tax contributions. Your net investment
should be shown in Form 1099-R, box
9b, for the first year you received payments from the plan.
Generally, a qualified rollover is a tax-free distribution of cash or other
assets from one retirement plan that is contributed to another plan within 60
days of receiving the distribution. Use lines 16a and 16b to report a qualified
rollover, including a direct rollover, from one qualified employer’s plan to
another or to an IRA or SEP.
Enter on line 16a the total distribution before income tax or other
deductions were withheld. This amount should be shown in Form 1099-R, box 1.
From the total on line 16a, subtract any contributions (usually shown in box 5)
that were taxable to you when made. From that result, subtract the amount of
the qualified rollover. Enter the remaining amount, even if zero, on line 16b.
Also, enter "Rollover" next to line 16b.
Special rules apply to partial rollovers of property. For more details on
rollovers, including distributions under qualified domestic relations orders,
see Pub. 575.
If you received a lump-sum distribution from a profit-sharing or retirement
plan, your Form 1099-R should have the "Total distribution" box in box 2b
checked. You may owe an additional tax if you received an early distribution
from a qualified retirement plan and the total amount was not rolled over in a
qualified rollover. For details, see the instructions for Line 60 on page 43.
Enter the total distribution on line 16a and the taxable part on line 16b.
Simplified Method Worksheet--
16a & 16b
You may be able to pay less
tax on the distribution if you were born before January 2, 1936, or you are the
beneficiary of a deceased employee who was born before January 2, 1936. For
details, see Form 4972.
19 - Unemployment Compensation
You should receive a Form 1099-G
showing the total unemployment compensation paid to you in 2005.
If you received an overpayment of unemployment compensation in 2005 and you
repaid any of it in 2005, subtract the amount you repaid from the total amount
you received. Enter the result on line 19. Also, enter Repaid’ and
the amount you repaid on the dotted line next to line 19. If, in 2005, you
repaid unemployment compensation that you included in gross income in an
earlier year, you may deduct the amount repaid on Schedule A, line 22. But if you repaid more
than $3,000, see Repayments in Pub. 525
for details on how to report the repayment.
Lines 20a and 20b - Social Security Benefits
You should receive a Form SSA-1099 showing in box
3 the total social security benefits paid to you. Box 4 will show the amount of
any benefits you repaid in 2005. If you received railroad retirement benefits
treated as social security, you should receive a Form
Use the worksheet on page
28 to see if any of your benefits are taxable.
Exception. Do not use the worksheet on page 28 if any of the following
- You made contributions to a traditional IRA for 2005 and you or your
spouse were covered by a retirement plan at work or through self-employment.
Instead, use the worksheets in Pub. 590
to see if any of your social security benefits are taxable and to figure your
- You repaid any benefits in 2005 and your total repayments (box 4) were
more than your total benefits for 2005 (box 3). None of your benefits are
taxable for 2005. Also, you may be able to take an itemized deduction or a
credit for part of the excess repayments if they were for benefits you included
in gross income in an earlier year. For more details, see Pub. 915.
- You file Form 2555, 2555-EZ,
4563, or 8815, or you exclude
employer-provided adoption benefits or income from sources within Puerto Rico.
Instead, use the worksheet in Pub. 915.
Line 21 - Other Income
Do not report on this line
any income from self-employment or fees received as a notary public. Instead,
you must use Schedule C, C-EZ, or F, even if you do not have any business
expenses. Also, do not report on line 21 any nonemployee compensation shown on
Form 1099-MISC. Instead, see the
chart on page 15 to find out where to report that income.
Use line 21 to report any income not reported elsewhere on your return or
other schedules. See the examples below. List the type and amount of income. If
necessary, show the required information on an attached statement. For more
details, see Miscellaneous Taxable Income in Pub. 525.
Do not report any
nontaxable amounts on line 21, such as child support; money or property that
was inherited, willed to you, or received as a gift; or life insurance proceeds
received because of a person´s death.
Examples of income to report on Line 21 are:
- Taxable distributions from a Coverdell education
savings account (ESA) or a qualified tuition program (QTP).
Distributions from these accounts may be taxable if (a) they are more than the
qualified higher education expenses of the designated beneficiary in 2005, and
(b) they were not included in a qualified rollover. See Pub 970
You may have to pay an
additional tax if you received a taxable distribution from a Coverdell ESA or a
QTP. See the Instructions for Form
- Taxable distributions from a health savings account
(HSA) or an Archer MSA. Distributions from these accounts may be
taxable if (a) they are more than the unreimbursed qualified medical expenses
of the account beneficiary or account holder in 2005, and (b) they were not
included in a qualified rollover. See Pub.
You may have to pay an
additional tax if you received a taxable distribution from an HSA or an Archer
MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 5329 for Archer MSAs.
- Prizes and awards..
- Gambling winnings, including lotteries, raffles, a
lump-sum payment from the sale of a right to receive future lottery payments,
etc. For details on gambling losses, see the instructions for Schedule
A, line 27, on page A-9.
Attach Form(s) W-2G to Form
1040 if any federal income tax was withheld.
- Jury duty fees. Also, see the instructions for
Line 36 on page 35.
- Alaska Permanent Fund dividends.
- Alternative trade adjustment assistance payments. These payments should be shown in Form 1099-G, Box 5.
- Reimbursements or other amounts received for items
deducted in an earlier year, such as medical expenses, real estate
taxes, or home mortgage interest. See Recoveries in Pub 525 for details on how to figure the amount
- Income from the rental of personal property if
you engaged in the rental for profit but were not in the business of renting
such property. Also, see the instructions for Line 36 on page 35.
- Income from an activity not engaged in for profit.
See Pub 525.
- Loss on certain corrective distributions of excess
deferrals. See Retirement Plan Contributions in Pub 535.
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