| General Instructions for Form 1040 |
2003 Tax Year |
Index
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.
A
- Address Change, Address Change, Address Change
- Addresses of IRS Centers, 1040 (2003)
- Adjusted Gross Income, Adjusted Gross Income, Line 34
- Adoption Expenses
-
- Credit for, Adoption Credit
- Employer-Provided Benefits for, Wages, Salaries, Tips, etc.
- Advance Child Tax Credit Payment, Advance Child Tax Credit Payment., Other Income, Tax and Credits
- Advance Earned Income Credit Payments, Advance Earned Income Credit Payments
- Alimony Paid, Alimony Paid
- Alimony Received, Alimony Received
- Alternative Minimum Tax, Alternative Minimum Tax Exemption Amount Increased., Alternative Minimum Tax, Exception.
- Amended Return, Amended Return
- Amount You Owe, Amount You Owe, Line 73
- Annuities, Pensions and Annuities, Lump-Sum Distributions
- Archer MSAs, Archer MSA Deduction., Line 33, Line 57
- Attachments to the Return, Assemble Your Return
C
- Capital Gain Distributions, Line 13a, Line 13b
- Child and Dependent Care Expenses—Credit for, Child and Dependent Care Credit Increased., Credit for Child and Dependent Care Expenses
- Child Tax Credits, Child Tax Credits Increased., Qualifying Child for Child Tax Credit.,
What Is the Child Tax Credit?, Tax and Credits, Additional Child Tax Credit
- Children of Divorced or Separated Parents, Children Who Did Not Live With You Due to Divorce or Separation
- Commissioner's Message, A Message From the Commissioner
- Community Property States, Community Property States
- Contributions to Reduce the Public Debt, How Do You Make a Gift To Reduce the Public Debt?
- Corrective Distributions, Wages, Salaries, Tips, etc.
- Customer Service Standards,
D
- Daycare Center Expenses, Child and Dependent Care Credit Increased., Credit for Child and Dependent Care Expenses
- Death of a Taxpayer, Death of a Taxpayer
- Debt, Gift to Reduce the Public, How Do You Make a Gift To Reduce the Public Debt?
- Dependent Care Benefits, Wages, Salaries, Tips, etc.
- Dependents
-
- Exemptions for, Dependents
- Standard Deduction, Standard Deduction Worksheet for Dependents—Line 37
- Who Can Be Claimed as, Dependents
- Direct Deposit of Refund, Lines 70b Through 70d, Line 71
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dividends
-
- Nontaxable Distributions, Ordinary Dividends
- Ordinary Dividends, Ordinary Dividends
- Qualified Dividends, Dividends—New Tax Rate., Qualified Dividends, Line 41, Qualified Dividends and Capital Gain Tax Worksheet—Line 41
- Divorced or Separated Parents–Children of, Children Who Did Not Live With You Due to Divorce or Separation
- Dual-Status Aliens, Nonresident Aliens and Dual-Status Aliens., Nonresident Aliens and Dual-Status Aliens.
E
- Earned Income Credit (EIC), Earned Income Credit.,
What Is the EIC?,
- Education
-
- Credits, Lifetime Learning Credit Doubled., Education Credits
- Expenses, Student Loan Interest Deduction, Education Credits
- Recapture of Education Credits, Line 41
- Savings Accounts, Other Income, Line 57
- Educator Expenses, Educator Expenses
- Elderly Persons
-
- Credit for, Credit for the Elderly or the Disabled
- Expenses for Care of, Credit for the Elderly or the Disabled
- Standard Deduction,
- Electronic Filing (e-file), , Quick and Easy Access to Tax Help and Forms, Introduction, Where Do You File?, Introduction, Lines 70b Through 70d, Amount You Owe, Electronic Return Signatures!, Assemble Your Return
- Estimated Tax, 2003 Estimated Tax Payments, Estimated Tax Penalty, Figuring the Penalty, Income Tax Withholding and Estimated Tax Payments for 2004
- Everyday Tax Solutions, Everyday Tax Solutions
- Excess Salary Deferrals, Wages, Salaries, Tips, etc.
- Excess Social Security and Tier 1 RRTA Tax Withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
- Exemptions, Exemptions, Exception.
- Extension of Time To File, What if You Cannot File on Time?
- Extension of Time to File, Amount Paid With Request for Extension To File
F
- Filing Requirements, Introduction, Where Do You File?
- Filing Status—Which Box To Check, Filing Status, Qualifying Widow(er) With Dependent Child
- Foreign Tax Credit, Foreign Tax Credit
- Foreign-Source Income, Foreign-Source Income
- Form W-2, Missing or Incorrect Form W-2?
- Forms W-2, 1098, and 1099—Where To Report Certain Items From, Where Do You File?
- Forms—How To Get, Quick and Easy Access to Tax Help and Forms
I
- Income, Foreign-Source Income, Other Income
- Income Tax Withholding (Federal), Line 62, Income Tax Withholding and Estimated Tax Payments for 2004
- Individual Retirement Arrangements (IRAs)
-
- Contributions to (line 24), IRA Deduction Allowed to More People Covered by Retirement Plans., IRA Deduction, Married Persons Filing Separately.
- Credit for Contributions to, Retirement Savings Contributions Credit
- Distributions from (lines 15a and 15b), IRA Distributions
- Nondeductible Contributions to, IRA Distributions, IRA Deduction, Married Persons Filing Separately.
- Injured Spouse Claim, Injured Spouse Claim
- Innocent Spouse Relief, Innocent Spouse Relief
- Installment Payments, Calling the IRS, What if You Cannot Pay?
- Interest
-
- Late Payment of Tax, Late Payment of Tax.
- Penalty on Early Withdrawal of Savings, Penalty on Early Withdrawal of Savings
- Interest Income
-
- Tax-Exempt, Line 8b
- Taxable, Line 8a, Line 8b
- Itemized Deductions or Standard Deduction, Itemized Deductions or Standard Deduction,
P
- Payments, Payments, Other Payments
- Penalty
-
- Early Withdrawal of Savings, Penalty on Early Withdrawal of Savings
- Estimated Tax, Estimated Tax Penalty, Figuring the Penalty
- Frivolous Return, Frivolous Return.
- Penalty:
-
- Late Filing, Interest and Penalties
- Late Payment, Interest and Penalties
- Other, Interest and Penalties
- Pensions and Annuities, Pensions and Annuities, Lump-Sum Distributions
- Post-May 5 Capital Gain Distributions, Capital Gains—Maximum Tax Rate Reduced., Post-May 5 Capital Gain Distributions
- Presidential Election $3 Check-Off, Presidential Election Campaign Fund
- Private Delivery Services, Private Delivery Services
- Public Debt—Gift To Reduce the, How Do You Make a Gift To Reduce the Public Debt?
- Publications— How To Get, Quick and Easy Access to Tax Help and Forms
Q
- Qualified Dividends, Dividends—New Tax Rate., Qualified Dividends, Line 41, Qualified Dividends and Capital Gain Tax Worksheet—Line 41
- Qualified Dividends and Capital Gain Tax Worksheet, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 41
- Qualified Retirement Plans—Deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
- Qualified Tuition Program Earnings, Other Income, Line 57
R
- Railroad Retirement Benefits
-
- Treated as a Pension, Fully Taxable Pensions and Annuities
- Treated as Social Security, Social Security Benefits
- Records—How Long To Keep, How Long Should Records Be Kept?
- Refund, Refund, Applied to Your 2004 Estimated Tax
- Refund Information, Refund
Information
- Refund Offset, Refund Offset
- Refunds, Credits, or Offsets of State and Local Income Taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes, Exception.
- Retirement Plan Deduction—Self-Employed, Self-Employed SEP, SIMPLE, and Qualified Plans
- Retirement Savings Contributions Credit, Retirement Savings Contributions Credit
- Rights of Taxpayers, What Are Your Rights as a Taxpayer?
- Rollovers, IRA Distributions, Rollovers
- Roth IRAs, IRA Distributions, IRA Deduction
- Rounding Off to Whole Dollars, Rounding Off to Whole Dollars
S
- Scholarship and Fellowship Grants, Wages, Salaries, Tips, etc.
- Self-Employment Tax
-
- Deduction for One-Half of, One-Half of Self-Employment Tax
- Signing Your Return, Sign Your Return, Electronic Return Signatures!
- Single Person, Single
- Social Security and Equivalent Railroad Retirement Benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
- Social Security Number, Social Security Number (SSN), Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
- Standard Deduction or Itemized Deduction, Itemized Deductions or Standard Deduction,
- State and Local Income Taxes—Taxable Refunds, Credits, or Offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes, Exception.
- Statutory Employees, Were You a Statutory Employee?
- Student Loan Interest Deduction, , Student Loan Interest Deduction
T
- Tax and Credits, Tax and Credits, Total Tax
-
- Figured by the IRS, Tax, Credit for the Elderly or the Disabled, Credit Figured by the IRS.
- Other Taxes:
-
- Alternative Minimum Tax, Alternative Minimum Tax, Exception.
- IRAs and Other Tax-Favored Accounts, Tax on Qualified Plans, Including IRAs, and Other Tax-Favored Accounts
- Lump-Sum Distributions, Lump-Sum Distributions
- Recapture, Recapture of the Following Credits.
- Section 72(m)(5), Section 72(m)(5) Excess Benefits Tax
- Tax Rate Schedules,
- Tax Table, ,
- Taxpayer Advocate-Office of,
- Teachers–Deduction for, Adjusted Gross Income
- Telephone Assistance
-
- Federal Tax Information, Introduction, TeleTax Topics, Calling the IRS
- TeleTax, Introduction, Tax Information for Puerto Rico Residents (in Spanish only)
- Third Party Designee, Third Party Designee., Third Party Designee
- Tip Income, Wages, Salaries, Tips, etc., Social Security and Medicare Tax on Tip Income Not Reported to Employer
- Tips Reported to Employer—Uncollected Tax on, Uncollected Social Security and Medicare or RRTA Tax on Tips or Group-Term Life Insurance.
- Tuition and Fees Deduction, Tuition and Fees Deduction Expanded., Tuition and Fees Deduction
- Tuition Program Earnings, Other Income, Line 57
W
- What if You Cannot Pay?, Calling the IRS, What if You Cannot Pay?
- When Should You File?, When Should You File?
- Where Do You File?, Where Do You File?, 1040 (2003)
- Who Must File, Introduction, Where Do You File?
- Who Should File, Do You Have To File?
- Widows and Widowers, Qualifying, Qualifying Widow(er) With Dependent Child
- Winnings—Prizes, Gambling, and Lotteries (Other Income), Other Income
- Withholding–Federal Income Tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2004
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