2003 HTML General Instructions for Form 1040,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Before You Fill
In Form 1040

Introduction

See How To Avoid Common Mistakes on page 60.

If you were serving in, or in support of, the Armed Forces in a designated combat zone or qualified hazardous duty area (for example, you were in the Afghanistan, Bosnia, Kosovo, or Persian Gulf area), see Pub. 3.

For details on these and other changes for 2003 and 2004, see Pub. 553.

What's New for 2003?

Tax Rates Reduced. The tax rates of 27%, 30%, 35%, and 38.6% have been reduced to 25%, 28%, 33%, and 35%, respectively. The 10% tax rate applies to the first $7,000 of taxable income (the first $10,000 of taxable income if head of household; the first $14,000 of taxable income if married filing jointly or qualifying widow(er)). These changes are reflected in the Tax Table that begins on page 62 and the Tax Rate Schedules on page 74.

Married People—Increased Tax Benefits. The standard deduction for most joint filers has increased to $9,500 (twice that of single filers). For most people filing a separate return, the standard deduction has increased to $4,750 (the same amount as single filers). See the instructions for line 37 that begin on page 34.

Also, the 15% tax bracket for joint filers has been expanded to cover twice the income range as that of single filers. For people filing a separate return, the 15% tax bracket is the same as that of single filers. These changes are reflected in the Tax Table that begins on page 62 and the Tax Rate Schedules on page 74.

Qualifying Widow(er)—Increased Tax Benefits. For most people, the standard deduction has been increased to $9,500 (twice that of single filers). See the instructions for line 37 that begin on page 34. Also, the 15% tax bracket has been expanded to cover twice the income range as that of single filers. This change is reflected in the Tax Table that begins on page 62 and the Tax Rate Schedules on page 74.

Child Tax Credits Increased. You may be able to take credits of up to $1,000 for each qualifying child. But you must reduce your credits by any advance child tax credit payment you received in 2003 (see below). For more details, see the instructions for line 49 that begin on page 40.

Advance Child Tax Credit Payment. You must reduce your 2003 child tax credits by any advance child tax credit payment you received in 2003. Enter the amount of any advance payment you received (before offset) on line 2 of your Child Tax Credit Worksheet. The amount of your advance payment (before offset) is shown on Notice 1319. This notice was mailed to you in 2003. If you do not have this notice, you can check the amount of your advance payment (before offset) on the IRS website at www.irs.gov or call us at 1-800-829-1040. For details on offsets, see Refund Offset on page 56.

If you received an advance payment but did not have a qualifying child for 2003 (see the instructions for line 6c, column (4) on page 21), you do not have to pay back the amount you received. Do not enter the amount of your advance payment on your return. If you filed a joint return for 2002, but for 2003 you are not filing a joint return (or a joint return with the same spouse), you are considered to have received one-half of the advance payment.

Dividends—New Tax Rate. The maximum tax rate for qualified dividends is 15% (generally, 5% for people whose other income is taxed at the 10% or 15% rate). See the instructions for line 9b on page 23. Use Schedule D or the Qualified Dividends and Capital Gain Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 41 that begin on page 36.

Capital Gains—Maximum Tax Rate Reduced. The maximum tax rate for most net capital gain taken into account after May 5, 2003, has been reduced to 15% (generally, 5% for people whose other income is taxed at the 10% or 15% rate). Use Schedule D or the Qualified Dividends and Capital Gain Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 41 that begin on page 36.

Alternative Minimum Tax Exemption Amount Increased. The alternative minimum tax exemption amount has increased to $40,250 ($58,000 if married filing jointly or qualifying widow(er); $29,000 if married filing separately). These new amounts are reflected in the worksheet for line 42 on page 38.

Archer MSA Deduction. Archer MSA deductions are now reported on line 33. See the instructions for line 33 that begin on page 33.

Child and Dependent Care Credit Increased. You may be able to take a credit of up to $1,050 for the expenses you paid for the care of one qualifying person; $2,100 if you paid for the care of two or more qualifying persons. See Form 2441 for details.

Earned Income Credit. You may be able to take this credit if:

A child lived with you and you earned less than $33,692 ($34,692 if married filing jointly) or
A child did not live with you and you earned less than $11,230 ($12,230 if married filing jointly).

See the instructions for line 63 that begin on page 44.

Lifetime Learning Credit Doubled. The maximum lifetime learning credit for 2003 is $2,000. See the instructions for line 47 on page 39.

Self-Employed Health Insurance Deduction. You may be able to deduct up to 100% of your health insurance expenses. See the instructions for line 29 on page 33.

IRA Deduction Allowed to More People Covered by Retirement Plans. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2003 modified AGI is less than $50,000 ($70,000 if married filing jointly or qualifying widow(er)). See the instructions for line 24 that begin on page 29.

Standard Mileage Rates. The 2003 rate for business use of your vehicle is 36 cents a mile. The 2003 rate for use of your vehicle to get medical care or to move is 12 cents a mile.

Third Party Designee. A third party designee can ask the IRS for copies of notices or transcripts related to your return. Also, the authorization can be revoked. See page 58.

Mailing Your Return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.

What To Look for in 2004

Tuition and Fees Deduction Expanded. You may be able to take a deduction of up to $4,000 if your 2004 AGI is not more than $65,000 ($130,000 if married filing jointly) or a deduction of up to $2,000 if your 2004 AGI is not more than $80,000 ($160,000 if married filing jointly).

Certain Credits No Longer Allowed Against Alternative Minimum Tax (AMT). The credit for child and dependent care expenses, credit for the elderly or the disabled, education credits, mortgage interest credit, and District of Columbia first-time homebuyer credit will no longer be allowed against AMT. However, the child tax credit, adoption credit, and credit for qualified retirement savings contributions will still be allowed against your AMT.

IRA Deduction Allowed to More People Covered by Retirement Plans. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2004 modified AGI is less than $55,000 ($75,000 if married filing jointly or qualifying widow(er)).

Standard Mileage Rates. The 2004 rate for business use of your vehicle is 37 ½ cents a mile. The 2004 rate for use of your vehicle to get medical care or to move is 14 cents a mile.

Filing
Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 11) to see if they must file.

Even if you do not otherwise have to file a return, you should file one to get a refund of any Federal income tax withheld. You should also file if you are eligible for the earned income credit, the additional child tax credit, or the health coverage tax credit.

Chart A—For Most People

IF your filing status is . . .	AND at the end of 2003 you were* . . .
Single	under 65 65 or older	$7,800 8,950
Married filing jointly***	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$15,600 16,550 17,500
Married filing separately (see page 20)	any age	$3,050
Head of household (see page 20)	under 65 65 or older	$10,050 11,200
Qualifying widow(er) with dependent child (see page 20)	under 65 65 or older	$12,550 13,500
* If you were born on January 1, 1939, you are considered to be age 65 at the end of 2003.
** Gross incomemeans all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you may exclude part or all of it). Do not include social security benefits unless you are married filing a separate return and you lived with your spouse at any time in 2003.
*** If you did not live with your spouse at the end of 2003 (or on the date your spouse died) and your gross income was at least $3,050, you must file a return regardless of your age.

Have you tried IRS e-file? It's the fastest way to get your refund and it's FREE if you are eligible. Visit www.irs.gov for details.

Exception for Children Under Age 14. If you are planning to file a tax return for your child who was under age 14 at the end of 2003 and certain other conditions apply, you can elect to include your child's income on your return. But you must use Form 8814 to do so. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 11) or see Form 8814.

A child born on January 1, 1990, is considered to be age 14 at the end of 2003. Do not use Form 8814 for such a child.

Nonresident Aliens and Dual-Status Aliens. These rules also apply to nonresident aliens and dual-status aliens who were married to U.S. citizens or residents at the end of 2003 and who have elected to be taxed as resident aliens. Other nonresident aliens and dual-status aliens have different filing requirements. They may have to file Form 1040NR or Form 1040NR-EZ. Specific rules apply to determine if you are a resident or nonresident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

When Should You File?

Not later than April 15, 2004. If you file after this date, you may have to pay interest and penalties. See page 61.

What if You Cannot File on Time?

You can get an automatic 4-month extension if, no later than April 15, 2004, you either file for an extension by phone or you file Form 4868. For details, including how to file by phone, see Form 4868.

An automatic 4-month extension to file does not extend the time to pay your tax. See Form 4868.

If you are a U.S. citizen or resident, you may qualify for an automatic extension of time to file without filing Form 4868 or filing for an extension by phone. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must attach a statement to your return showing that you meet the requirements.

Where Do You File?

See the back cover of this booklet for filing instructions and addresses. For details on using a private delivery service to mail your return or payment, see page 18.

Chart B—For Children and Other Dependents (See the instructions for line 6c on page 21 to find out if someone can claim you as a dependent.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
			If your gross income was $3,050 or more, you usually cannot be claimed as a dependent unless you were under age 19 or a student and under age 24. For details, see Pub. 501.
Single dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
		Your unearned income was over $750. Your earned income was over $4,750. Your gross income was more than the larger of—
			$750 or Your earned income (up to $4,500) plus $250.
	Yes. You must file a return if any of the following apply.
		Your unearned income was over $1,900 ($3,050 if 65 or older and blind). Your earned income was over $5,900 ($7,050 if 65 or older and blind). Your gross income was more than—
				The larger of:	Plus	This amount:
			$750 or Your earned income (up to $4,500) plus $250			$1,150 ($2,300 if 65 or older and blind)
Married dependents. Were you either age 65 or older or blind?
	No. You must file a return if any of the following apply.
		Your unearned income was over $750. Your earned income was over $4,750. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of—
			$750 or Your earned income (up to $4,500) plus $250.
	Yes. You must file a return if any of the following apply.
		Your unearned income was over $1,700 ($2,650 if 65 or older and blind). Your earned income was over $5,700 ($6,650 if 65 or older and blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than—
				The larger of:	Plus	This amount:
			$750 or Your earned income (up to $4,500) plus $250			$950 ($1,900 if 65 or older and blind)

Chart C—Other Situations When You Must File

You must file a return if any of the four conditions below apply for 2003.
1.		You owe any special taxes, such as:
	Social security and Medicare tax on tips you did not report to your employer, Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance, Alternative minimum tax, Recapture taxes (see the instructions for lines 41 and 60 on pages 36 and 43), or Tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
2.		You received any advance earned income credit (EIC) payments from your employer. These payments are shown in box 9 of your Form W-2.
3.		You had net earnings from self-employment of at least $400.
4.		You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

Where To Report Certain Items From 2003 Forms W-2, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. Visit www.irs.gov/efile for details.

If any Federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5.

	Form	Item and Box in Which it Should Appear	Where To Report if Filing Form 1040
	W-2	Wages, salaries, tips, etc. (box 1)	Form 1040, line 7
		Allocated tips (box 8)	See Tip income on page 22
		Advance EIC payment (box 9)	Form 1040, line 58
		Dependent care benefits (box 10)	Form 2441, line 12
		Adoption benefits (box 12, code T)	Form 8839, line 22
		Employer contributions to an Archer MSA (box 12, code R)	Form 8853, line 3b
	W-2G	Gambling winnings (box 1)	Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
	1098	Mortgage interest (box 1) Points (box 2)	Schedule A, line 10*
		Refund of overpaid interest (box 3)	Form 1040, line 21, but first see the instructions on Form 1098*
	1098-E	Student loan interest (box 1)	See the instructions for Form 1040, line 25, that begin on page 31*
	1098-T	Qualified tuition and related expenses (box 1)	See the instructions for Form 1040, line 26, on page 32, or line 47, on page 39
	1099-A	Acquisition or abandonment of secured property	See Pub. 544
	1099-B	Stocks, bonds, etc. (box 2)	Schedule D
		Bartering (box 3)	See Pub. 525
		Aggregate profit or (loss) (box 9a)	Form 6781, line 1, column (b)
		Post-5/5/2003 aggregate profit or (loss) (box 9b)	Form 6781, line 1, column (c)
	1099-C	Canceled debt (box 2)	Form 1040, line 21, but first see the instructions on Form 1099-C*
	1099-DIV	Total ordinary dividends (box 1a)	Form 1040, line 9a
		Qualified dividends (box 1b)	See the instructions for Form 1040, line 9b, on page 23
		Total capital gain distributions (box 2a)	Form 1040, line 13a, or, if required, Schedule D, line 13, column (f)
		Post-May 5 capital gain distributions (box 2b)	Form 1040, line 13b, or, if required, Schedule D, line 13, column (g)
		Qualified 5-year gain (box 2c)	See the worksheet for Schedule D, line 35, on page D-10
		Unrecaptured section 1250 gain (box 2d)	See the worksheet for Schedule D, line 19, on page D-7
		Section 1202 gain (box 2e)	See the instructions for Schedule D
		Collectibles (28%) gain (box 2f)	See the worksheet for Schedule D, line 20, on page D-8
		Nontaxable distributions (box 3)	See the instructions for Form 1040, line 9a, on page 23
		Investment expenses (box 5)	Schedule A, line 22
		Foreign tax paid (box 6)	Form 1040, line 44, or Schedule A, line 8
	1099-G	Unemployment compensation (box 1)	Form 1040, line 19. But if you repaid any unemployment compensation in 2003, see the instructions for line 19 on page 27.
		State or local income tax refunds, credits, or offsets (box 2)	See the instructions for Form 1040, line 10, that begin on page 23*
		Taxable grants (box 6)	Form 1040, line 21*
		Agriculture payments (box 7)	See the Instructions for Schedule F or Pub. 225
	1099-H	HCTC advance payments (box 1)	Form 8885, lines 2 and 6
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
	1099-INT	Interest income (box 1)	Form 1040, line 8a
		Early withdrawal penalty (box 2)	Form 1040, line 31
		Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for Form 1040, line 8a, that begin on page 22
		Investment expenses (box 5)	Schedule A, line 22
		Foreign tax paid (box 6)	Form 1040, line 44, or Schedule A, line 8
	1099-LTC	Long-term care and accelerated death benefits	See Pub. 502 and the Instructions for Form 8853
	1099-MISC	Rents (box 1)	See the Instructions for Schedule E
		Royalties (box 2)	Schedule E, line 4 (timber, coal, iron ore royalties, see Pub. 544)
		Other income (box 3)	Form 1040, line 21*
		Nonemployee compensation (box 7)	Schedule C, C-EZ, or F. But if you were not self-employed, see the instructions on Form 1099-MISC.
		Other (boxes 5, 6, 8, 9, 10, 13, and 14)	See the instructions on Form 1099-MISC
	1099-MSA	Distributions from MSAs**	Form 8853
	1099-OID	Original issue discount (box 1)	See the instructions on Form 1099-OID
		Other periodic interest (box 2)	See the instructions on Form 1099-OID
		Early withdrawal penalty (box 3)	Form 1040, line 31
	1099-PATR	Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)	Schedule C, C-EZ, or F or Form 4835, but first see the instructions on Form 1099-PATR
		Credits (boxes 6, 7, and 8)	Form 3468, 5884, 8844, 8845, 8861, or 8884
		Patron's AMT adjustment (box 9)	Form 6251, line 26
	1099-Q	Qualified education program payments	See the instructions for Form 1040, line 21, that begin on page 27
	1099-R	Distributions from IRAs***	See the instructions for Form 1040, lines 15a and 15b, on page 25
		Distributions from pensions, annuities, etc.	See the instructions for Form 1040, lines 16a and 16b, that begin on page 25
		Capital gain (box 3)	See the instructions on Form 1099-R
	1099-S	Gross proceeds from real estate transactions (box 2)	Form 4797, Form 6252, or Schedule D. But if the property was your home, see the Instructions for Schedule D to find out if you must report the sale or exchange.
		Buyer's part of real estate tax (box 5)	See the instructions for Schedule A, line 6, that begin on page A-2*
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
** This includes distributions from Archer and Medicare+Choice MSAs.
*** This includes distributions from Roth, SEP, and SIMPLE IRAs.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. The most recent list of designated private delivery services was published by the IRS in September 2002. The list includes only the following:

Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
DHL Worldwide Express (DHL): DHL "Same Day" Service and DHL USA Overnight.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Line
Instructions for Form 1040

Introduction

You may be eligible to use FREE online commercial tax preparation software to file your Federal income tax return. Free services are accessible through www.irs.gov or you can buy a software package. You will be asked questions and your return will be prepared based on your answers.

Name and Address

Use the Peel-Off Label

Using your peel-off name and address label on the back of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.

Address Change

If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, see page 60.

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 60 for more details. If you received a peel-off label, cross out your former name and print your new name.

What if You Do Not Have a Label?

Print or type the information in the spaces provided. If you are married filing a separate return, enter your husband's or wife's name on line 3 instead of below your name.

If you filed a joint return for 2002 and you are filing a joint return for 2003 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2002 return.

P.O. Box

Enter your box number only if your post office does not deliver mail to your home.

Foreign Address

Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Death of a Taxpayer

See page 61.

Social Security Number (SSN)

An incorrect or missing SSN may increase your tax or reduce your refund. To apply for an SSN, get Form SS-5 from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Fill in Form SS-5 and return it to the SSA. It usually takes about 2 weeks to get an SSN.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 60 for more details.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Note.

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident Alien Spouse

If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an SSN or an ITIN.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the “Yes” box. If you are filing a joint return, your spouse may also have $3 go to the fund. If you check “Yes,” your tax or refund will not change.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.
Single.
Head of household.
Married filing jointly or qualifying widow(er) with dependent child.

More than one filing status may apply to you. Choose the one that will give you the lowest tax.

Line 1

Single

You may check the box on line 1 if any of the following was true on December 31, 2003.

You were never married.
You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
You were widowed before January 1, 2003, and did not remarry in 2003. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5 on page 20.

Line 2

Married Filing Jointly

You may check the box on line 2 if any of the following is true.

You were married as of December 31, 2003, even if you did not live with your spouse at the end of 2003.
Your spouse died in 2003 and you did not remarry in 2003.
Your spouse died in 2004 before filing a 2003 return.

A husband and wife may file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. If you file a joint return for 2003, you may not, after the due date for filing that return, amend it to file as married filing separately.

Joint and Several Tax Liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent Spouse Relief on page 60.

Nonresident Aliens and Dual-Status Aliens. You may be able to file a joint return. See Pub. 519 for details.

Line 3

Married Filing Separately

If you are married and file a separate return, you will usually pay more tax than if you use another filing status that you qualify for. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 22.

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2003. See Married Persons Who Live Apart on this page.

Line 4

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart may also qualify. See this page.) You may check the box on line 4 only if as of December 31, 2003, you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance and either 1 or 2 next applies to you.

You paid over half the cost of keeping up a home that was the main home for all of 2003 of your parent whom you can claim as a dependent. Your parent did not have to live with you in your home.
You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see the Exception on this page).
- Your unmarried child, adopted child, grandchild, great-grandchild, etc., or stepchild. It does not matter what age the child was. This child does not have to be your dependent. If the child is not your dependent, enter the child's name in the space provided on line 4. If you do not enter the name, it will take us longer to process your return.
- Your married child, adopted child, grandchild, great-grandchild, etc., or stepchild. This child must be your dependent. But if your married child's other parent claims him or her as a dependent under the rules for Children Who Did Not Live With You Due to Divorce or Separation on page 21, this child does not have to be your dependent. Enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.
- Your foster child, who must be your dependent.
- Any other relative you can claim as a dependent. For the definition of a relative, see Pub. 501.

Note.

You cannot file as head of household if your child, parent, or relative described earlier is your dependent under the rules on Multiple Support Agreement in Pub. 501.

Married Persons Who Live Apart. Even if you were not divorced or legally separated in 2003, you may be able to file as head of household. You may check the box on
line 4 if all five of the following apply.

You must have lived apart from your spouse for the last 6 months of 2003. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2003.
Your home was the main home of your child, adopted child, stepchild, or foster child for more than half of 2003 (if half or less, see the Exception on this page).
You claim this child as your dependent or the child's other parent claims him or her under the rules for Children Who Did Not Live With You Due to Divorce or Separation on page 21. If this child is not your dependent, be sure to enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Keeping Up a Home. To find out what is included in the cost of keeping up a home, see Pub. 501.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half of the cost.

Dependent. To find out if someone is your dependent, see the instructions for line 6c on page 21.

Exception. You can count temporary absences, such as for school, vacation, or medical care, as time lived in the home. If the person for whom you kept up a home was born or died in 2003, you may still file as head of household as long as the home was that person's main home for the part of the year he or she was alive.

Line 5

Qualifying Widow(er) With Dependent Child

You may check the box on line 5 and use joint return tax rates for 2003 if all five of the following apply.

Your spouse died in 2001 or 2002 and you did not remarry in 2003.
You have a child, adopted child, stepchild, or foster child whom you claim as a dependent.
This child lived in your home for all of 2003. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home.
You paid over half the cost of keeping up your home.
You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2003, you may not file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on this page.

Exemptions

You usually can deduct $3,050 on line 39 for each exemption you can take.

Line 6b

Spouse

Check the box on line 6b if you file either (a) a joint return or (b) a separate return and your spouse had no income and is not filing a return. However, do not check the box if your spouse can be claimed as a dependent on another person's return.

Line 6c

Dependents

You can take an exemption for each of your dependents. The following is a brief description of the five tests that must be met for a person to qualify as your dependent. If you have more than five dependents, attach a statement to your return with the required information.

Relationship Test. The person must be either your relative or have lived in your home all year as a member of your household. If the person is not your relative, the relationship must not violate local law.

Joint Return Test. If the person is married, he or she cannot file a joint return. But the person can file a joint return if the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns.

Citizen or Resident Test. The person must be a U.S. citizen or resident alien, or a resident of Canada or Mexico. There is an exception for certain adopted children. To find out who is a resident alien, use TeleTax topic 851 (see page 11) or see Pub. 519.

Income Test. The person's gross income must be less than $3,050. But your child's gross income can be $3,050 or more if he or she was either (a) under age 19 at the end of 2003 or (b) under age 24 at the end of 2003 and was a student.

Support Test. You must have provided over half of the person's total support in 2003. But there are two exceptions to this test: One for children of divorced or separated parents and one for persons supported by two or more taxpayers.

For more details about the tests, including any exceptions that apply, see Pub. 501.

Line 6c, Column (2)

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213.

For details on how your dependent can get an SSN, see page 19. If your dependent will not have a number by April 15, 2004, see What if You Cannot File on Time? on page 15.

If your dependent child was born and died in 2003 and you do not have an SSN for the child, you may attach a copy of the child's birth certificate instead and enter “Died” in column (2).

Adoption Taxpayer Identification Numbers (ATINs). If you have a dependent who was placed with you by an authorized placement agency and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. An authorized placement agency includes any person authorized by state law to place children for legal adoption. See Form W-7A for details.

Line 6c, Column (4)

Check the box in this column if your dependent is a qualifying child for the child tax credit (defined below). If you have a qualifying child, you may be able to take the child tax credit on line 49 and the additional child tax credit on line 65.

Qualifying Child for Child Tax Credit. A qualifying child for purposes of the child tax credit is a child who:

Is claimed as your dependent on line 6c, and
Was under age 17 at the end of 2003, and
Is your (a) son, daughter, adopted child, stepchild, or a descendant of any of them (for example, your grandchild); (b) brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew), whom you cared for as you would your own child; or (c) foster child (any child placed with you by an authorized placement agency whom you cared for as you would your own child), and
Is a U.S. citizen or resident alien.

Note.

The above requirements are not the same as the requirements to be a qualifying child for the earned income credit.

An adopted child is always treated as your own child. An adopted child includes a child placed with you by an authorized placement agency for legal adoption even if the adoption is not final. An authorized placement agency includes any person or court authorized by state law to place children for legal adoption.

Children Who Did Not Live With You Due to Divorce or Separation

If you are claiming a child who did not live with you under the rules explained in Pub. 501 for children of divorced or separated parents, attach Form 8332 or similar statement to your return. But see the Exception below.

If your divorce decree or separation agreement went into effect after 1984, you may attach certain pages from the decree or agreement instead of Form 8332. To be able to do this, the decree or agreement must state:

You can claim the child as your dependent without regard to any condition, such as payment of support, and
The other parent will not claim the child as a dependent, and
The years for which the claim is released.

Attach the following pages from the decree or agreement:

Cover page (include the other parent's SSN on that page), and
The pages that include all of the information identified in 1 through 3 above, and
Signature page with the other parent's signature and date of agreement.

Note.

You must attach the required information even if you filed it with your return in an earlier year.

Exception. You do not have to attach Form 8332 or similar statement if your divorce decree or written separation agreement went into effect before 1985 and it states that you can claim the child as your dependent.

Other Dependent Children

Include the total number of children who did not live with you for reasons other than divorce or separation on the line labeled "Dependents on 6c not entered above." Include dependent children who lived in Canada or Mexico during 2003.

Income

Foreign-Source Income

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 an eligible Canadian retirement plan, you may elect to defer tax on the undistributed income. For details on how to make the election, see Rev. Proc. 2002-23, 2002-1 C.B. 744. 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.

Line 7

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 box 1 of their Form(s) W-2. 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 2003. Also, enter "HSH" and the amount not reported on a 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 box 8 of your Form(s) W-2. 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 56 on
page 42.

Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. 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 box 12 of your Form(s) W-2 with code T. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2003. See the Instructions for Form 8839 to find out if you may exclude part or all of the benefits.
Scholarship and fellowship grants not reported on a Form W-2. Also, enter “SCH” and the amount on the dotted line next to line 7. Exception. 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 box 12 of your Form W-2 and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2003 under all plans was more than $12,000 (excluding catch-up contributions as explained below), include the excess on line 7. This limit is increased to $15,000 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.

Catch-up contributions. If you were age 50 or older at the end of 2003, your employer may have allowed an additional deferral of up to $2,000 ($1,000 for SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.

You may not deduct the amount deferred. It is not included as income in box 1 of your Form W-2.

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 and 15b.
Corrective distributions shown on Form 1099-R of (a) excess salary deferrals plus earnings and (b) excess contributions plus earnings to a retirement plan. 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 box 13 of your Form W-2 should be checked. Statutory employees include fulltime 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 box 1 of your Form W-2 on Schedule C or 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 February 2, 2004. If you do not receive it by early February, use TeleTax topic 154 (see page 11) 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 Interest

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 2003 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 2003 income. For details, see Pub. 550.

If you get a 2003 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2003, see Pub. 550.

Line 8b

Tax-Exempt Interest

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 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of your Form(s) 1099-DIV. 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 nontaxable because they 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 box 1b of your Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:

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 120-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.
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 180-day period that began 90 days before the ex-dividend date. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule above.
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 July 1, 2003. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 9, 2003. 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 4, 2003. You held your shares of XYZ Corp. for only 34 days of the 120-day period (from July 2, 2003, through August 4, 2003). The 120-day period began on May 10, 2003 (60 days before the ex-dividend date), and ended on September 6, 2003. 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 8, 2003 (the day before the ex-dividend date), and you sold the stock on September 9, 2003. You held the stock for 63 days (from July 9, 2003, through September 9, 2003). However, you have no qualified dividends from XYZ Corp. because you held the stock for only 60 days of the 120-day period (from July 9, 2003, through September 6, 2003).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 1, 2003. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 9, 2003. 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 4, 2003. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Be sure you use Schedule D or the Qualified Dividends and Capital Gain Tax Worksheet, whichever applies, to figure your tax. Your tax may be less. See the instructions for line 41 that begin on page 36 for details.

Line 10

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you did not itemize deductions.

If you received a refund, credit, or offset of state or local income taxes in 2003, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2003 estimated state or local income tax, the amount applied is treated as received in 2003. If the refund was for a tax you paid in 2002 and you itemized deductions for 2002, use the worksheet on page 24 to see if any of your refund is taxable.

Exception. See Recoveries in Pub. 525 instead of using the worksheet on page 24 if any of the following apply.

You received a refund in 2003 that is for a tax year other than 2002.
You received a refund other than an income tax refund, such as a real property tax refund, in 2003 of an amount deducted or credit claimed in an earlier year.
Your 2002 taxable income was less than zero.
You made your last payment of 2002 estimated state or local income tax in 2003.
You owed alternative minimum tax in 2002.
You could not deduct the full amount of credits you were entitled to in 2002 because the total credits exceeded the amount shown on your 2002 Form 1040, line 44.
You could be claimed as a dependent by someone else in 2002.

State and Local Income Tax Refund Worksheet—Line 10

Keep for your Records


1.		Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount on your 2002 Schedule A (Form 1040), line 5					1.
2.		Enter your total allowable itemized deductions from your 2002 Schedule A (Form 1040), line 28				2.

		Note. If the filing status on your 2002 Form 1040 was married filing separately and your spouse itemized deductions in 2002, skip lines 3, 4, and 5, and enter the amount from line 2 on line 6.
3.		Enter the amount shown below for the filing status claimed on your 2002 Form 1040.
	Single — $4,700 Married filing jointly or qualifying widow(er) — $7,850				3.
	Married filing separately—$3,925 Head of household — $6,900
4.		Did you fill in line 37a on your 2002 Form 1040?
		No.	Enter -0-.
		Yes.	Multiply the number in the box on line 37a of your 2002 Form 1040 by: $900 if your 2002 filing status was married filing jointly or		4.
			separately or qualifying widow(er); $1,150 if your 2002 filing status was single or head of household.
5.		Add lines 3 and 4				5.
6.		Is the amount on line 5 less than the amount on line 2?
		No.		None of your refund is taxable.
		Yes.	Subtract line 5 from line 2				6.
7.		Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10					7.

Also, see Tax Benefit Rule in Pub. 525 instead of using the worksheet below if all three of the following apply.

You had to use the Itemized Deductions Worksheet in the 2002 Schedule A instructions because your 2002 adjusted gross income was over: $137,300 ($68,650 if married filing separately).
You could not deduct all of the amount on line 1 of the 2002 Itemized Deductions Worksheet.
The amount on line 8 of that 2002 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 2003.

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, use TeleTax topic 406 (see page 11) 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 13a

Capital Gain or (Loss)

If you had a capital gain or loss, including any capital gain distributions, you must complete and attach Schedule D.

Exception. You do not have to file Schedule D if all of the following apply.

The only amounts you have to report on Schedule D are capital gain distributions from box 2a of Form(s) 1099-DIV or substitute statements and post-May 5 capital gain distributions from box 2b.
None of the Forms 1099-DIV or substitute statements have an amount in box 2c (qualified 5-year gain), box 2d (unrecaptured section 1250 gain), box 2e (section 1202 gain), or box 2f (collectibles (28%) gain).
You are not filing Form 4952 (relating to investment interest expense) or if the amount on line 4g of that form includes any qualified dividends, it also includes all of your net capital gain from the disposition of property held for investment.

If all of the above apply, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13a 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 13a 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 Forms 1099-DIV and 1096.

If you do not have to file Schedule D, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 37 to figure your tax. Your tax may be less if you use this worksheet.

Line 13b

Post-May 5 Capital Gain Distributions

If you checked the box on line 13a because you are not required to file Schedule D, enter your total post-May 5 capital gain distributions on line 13b. This amount should be shown in box 2b of your Form(s) 1099-DIV or substitute statements. Reduce your total post-May 5 capital gain distributions by any post-May 5 capital gain distributions you received as a nominee (see the instructions for line 13a that begin on
page 24).

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

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 15b.

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, enter zero on line 15b. If the total distribution was not rolled over, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over.

If you rolled over the distribution (a) in 2004 or (b) from an IRA into a qualified plan (other than an IRA), 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 2003 or an earlier year. If you made nondeductible contributions to these IRAs for 2003, also see Pub. 590.
You received a distribution from a Roth IRA. But if either 1 or 2 below applies, enter -0- on line 15b; you do not have to see Form 8606 or its instructions.
1. Distribution code T is shown in box 7 of your Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 1998.
2. Distribution code Q is shown in box 7 of your Form 1099-R.
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2003.
You had a 2002 or 2003 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 2003.
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

1040 - Main Contents