2003 HTML Instructions for Form 1040A,

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

A Message From the Commissioner

Dear Taxpayer,

One of the unique features of our democracy is the generation of tax revenues through a system of individual self-assessment. As President Kennedy wrote in a special message to Congress more than 40 years ago, “The integrity of such a system depends upon the continued willingness of the people honestly and accurately to discharge this annual price of citizenship.” Those words remain as true today as when they were written
in 1961.

We at the IRS are committed to helping you understand and meet this important obligation. I want to assure you that, as we review your return, we will hold ourselves to the highest standards of fairness and consistency in determining your compliance with the law.

I also would encourage you to e-file your return. IRS e-file is fast, safe, and accurate. You can find answers about e-file—and indeed many of your other tax questions—at our website at www.irs.gov.

Thank you for taking the time to complete your return and for paying
your taxes.

Sincerely,

Commissioner signature

Mark W. Everson

The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

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Electronic Filing (e-file)

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Page 1 of illustrated Form 1040A

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Page 2 of illustrated Form 1040A

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IRS Customer Service Standards

Quick and Easy Access to Tax Help and Forms

Note. If you live outside the United States, see Pub. 54 to find out how to get help and forms.

Internet

You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

Access commercial tax preparation and e-file services available for FREE to eligible taxpayers
Check the amount of advance child tax credit payments you received in 2003
Check the status of your 2003 refund
Download forms, instructions, and publications
Order IRS products online
See answers to frequently asked tax questions
Search publications online by topic or keyword
Figure your withholding allowances using our W-4 calculator
Send us comments or request help by email
Sign up to receive local and national tax news by email

Fax

You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from the telephone connected to the fax machine. See page 8 for a partial list of the items available. For help with transmission problems, call 703-487-4608.

Long-distance charges may apply.

Mail

You can order forms, instructions, and publications by completing the order blank on page 55. You should receive your order within 10 days after we receive your request.

Walk-In

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.

Phone

You can order forms and publications and receive automated information 24 hours a day, 7 days a week, by phone.

Forms and Publications

Call 1-800-TAX-FORM (1-800-829-3676) to order current year forms, instructions, and publications, and prior year forms and instructions. You should receive your order within 10 days.

TeleTax Topics

Call 1-800-829-4477 to listen to pre-recorded messages covering about 150 tax topics. See pages 10 and 11 for a list of the topics.

Refund Information

You can check the status of your 2003 refund. See
page 10 for details.

CD-ROM

Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

Current year forms, instructions, and publications
Prior year forms, instructions, and publications
Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping
The Internal Revenue Bulletin

Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).

You can also get help in other ways — See page 54 for information.

Partial List of Forms Available by Fax

The following forms and instructions are available through our Tax Fax service 24 hours a day, 7 days a week. Just call 703-368-9694 from the telephone connected to the fax machine. Long-distance charges may apply. When you call, you will hear instructions on how to use the service. Select the option for getting forms. Then, enter the Catalog Number (Cat. No.) shown below for each item you want. When you hang up the phone, the fax will begin.

Form SS-4
Application for Employer Identification Number
16055
2
Instr. SS-4
62736
6
Form W-4
Employee's Withholding Allowance Certificate
10220
2
Form W-5
Earned Income Credit Advance Payment Certificate
10227
3
Form W-7
Application for IRS Individual Taxpayer Identification Number
10229
4
Form W-7A
Application for Taxpayer Identification Number for Pending U.S. Adoptions
24309
2
Form W-7P
Application for Preparer Tax Identification Number
26781
1
Form W-9
Request for Taxpayer Identification Number and Certification
10231
4
Instr. W-9
Instructions for the Requester of Form W-9
20479
4
Form W-10
Dependent Care Provider's Identification and Certification
10437
1
Form 1040
U.S. Individual Income Tax Return
11320
2
Instr. 1040
Line Instructions for Form 1040
11325
40
Instr. 1040
General Information for Form 1040
24811
24
Tax Table and Tax Rate Sch.
Tax Table and Tax Rate Schedules (Form 1040)
24327
13
Schedules A&B (Form 1040)
Itemized Deductions & Interest and Ordinary Dividends
11330
2
Instr. Sch. A&B
24328
8
Schedule C (Form 1040)
Profit or Loss From Business
(Sole Proprietorship)
11334
2
Instr. Sch. C
24329
9
Schedule C-EZ (Form 1040)
Net Profit From Business
(Sole Proprietorship)
14374
2
Schedule D (Form 1040)
Capital Gains and Losses
11338
2
Instr. Sch. D
24331
11
Schedule D-1 (Form 1040)
Continuation Sheet for Schedule D
10424
2
Schedule E (Form 1040)
Supplemental Income and Loss
11344
2
Instr. Sch. E
24332
6
Schedule EIC (Form 1040A or 1040)
Earned Income Credit
13339
2
Schedule F (Form 1040)
Profit or Loss From Farming
11346
2
Instr. Sch. F
17152
6
Schedule H (Form 1040)
Household Employment Taxes
12187
2
Instr. Sch. H
21451
8
Schedule J (Form 1040)
Farm Income Averaging
25513
1
Instr. Sch. J
25514
8
Schedule R (Form 1040)
Credit for the Elderly or the Disabled
11359
2
Instr. Sch. R
11357
4
Schedule SE (Form 1040)
Self-Employment Tax
11358
2
Instr. Sch. SE
24334
4
Form 1040A
U.S. Individual Income Tax Return
11327
2
Schedule 1 (Form 1040A)
Interest and Ordinary Dividends for Form 1040A Filers
12075
2
Schedule 2 (Form 1040A)
Child and Dependent Care Expenses for Form 1040A Filers
10749
2
Instr. Sch. 2
30139
3
Schedule 3 (Form 1040A)
Credit for the Elderly or the Disabled for Form 1040A Filers
12064
2
Instr. Sch. 3
12059
4
Form 1040-ES
Estimated Tax for Individuals
11340
7
Form 1040EZ
Income Tax Return for Single and Joint Filers With No Dependents
11329
2
Form 1040X
Amended U.S. Individual Income Tax Return
11360
2
Instr. 1040X
11362
6
Form 2106
Employee Business Expenses
11700
2
Instr. 2106
64188
8
Form 2106-EZ
Unreimbursed Employee Business Expenses
20604
2
Form 2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
11744
4
Instr. 2210
63610
5
Form 2441
Child and Dependent Care Expenses
11862
2
Instr. 2441
10842
3
Form 2848
Power of Attorney and Declaration of Representative
11980
2
Instr. 2848
11981
4
Form 3903
Moving Expenses
12490
2
Form 4562
Depreciation and Amortization
12906
2
Instr. 4562
12907
12
Form 4868
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
13141
4
Form 4952
Investment Interest Expense Deduction
13177
2
Form 5329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
13329
2
Instr. 5329
13330
4
Form 8283
Noncash Charitable Contributions
62299
2
Instr. 8283
62730
4
Form 8332
Release of Claim to Exemption for Child of Divorced or Separated Parents
13910
1
Form 8379
Injured Spouse Claim and Allocation
62474
2
Form 8582
Passive Activity Loss Limitations
63704
3
Instr. 8582
64294
12
Form 8606
Nondeductible IRAs
63966
2
Instr. 8606
25399
8
Form 8615
Tax for Children Under Age 14 With Investment Income of More Than $1,500
64113
1
Instr. 8615
28914
2
Form 8812
Additional Child Tax Credit
10644
2
Form 8814
Parents' Election To Report Child's Interest and Dividends
10750
2
Form 8815
Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
10822
2
Form 8821
Tax Information Authorization
11596
4
Form 8822
Change of Address
12081
2
Form 8829
Expenses for Business Use of Your Home
13232
1
Instr. 8829
15683
4
Form 8857
Request for Innocent Spouse Relief
24647
4
Form 8862
Information To Claim Earned Income Credit After Disallowance
25145
2
Instr. 8862
25343
2
Form 8863
Education Credits
25379
4
Form 8880
Credit for Qualified Retirement Savings Contributions
33394
2
Form 9465
Installment Agreement Request
14842
2

Partial List of Publications

The following publications are available through the IRS website 24 hours a day, 7 days a week, at www.irs.gov. You can also order publications by calling 1-800-TAX-FORM (1-800-829-3676) or by completing the order blank on page 55. You should receive your order within 10 days after we receive your request. For a complete list of available publications, see Pub. 910.

1 Your Rights as a Taxpayer
3 Armed Forces' Tax Guide
17 Your Federal Income Tax (For Individuals)
225 Farmer's Tax Guide
334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
378 Fuel Tax Credits and Refunds
463 Travel, Entertainment, Gift, and Car Expenses
501 Exemptions, Standard Deduction, and Filing Information
502 Medical and Dental Expenses (Including the Health Coverage Tax Credit)
503 Child and Dependent Care Expenses
504 Divorced or Separated Individuals
505 Tax Withholding and Estimated Tax
509 Tax Calendars for 2004
514 Foreign Tax Credit for Individuals
516 U.S. Government Civilian Employees Stationed Abroad
517 Social Security and Other Information for Members of the Clergy and Religious Workers
519 U.S. Tax Guide for Aliens
521 Moving Expenses
523 Selling Your Home
524 Credit for the Elderly or the Disabled
525 Taxable and Nontaxable Income
526 Charitable Contributions
527 Residential Rental Property (Including Rental of Vacation Homes)
529 Miscellaneous Deductions
530 Tax Information for First-Time Homeowners
531 Reporting Tip Income
533 Self-Employment Tax
535 Business Expenses
536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
537 Installment Sales
541 Partnerships
544 Sales and Other Dispositions of Assets
547 Casualties, Disasters, and Thefts
550 Investment Income and Expenses (Including Capital Gains and Losses)
551 Basis of Assets
552 Recordkeeping for Individuals
553 Highlights of 2003 Tax Changes
554 Older Americans' Tax Guide
555 Community Property
556 Examination of Returns, Appeal Rights, and Claims for Refunds
559 Survivors, Executors, and Administrators
561 Determining the Value of Donated Property
564 Mutual Fund Distributions
570 Tax Guide for Individuals With Income From U.S. Possessions
575 Pension and Annuity Income
584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
587 Business Use of Your Home (Including Use by Daycare Providers)
590 Individual Retirement Arrangements (IRAs)
593 Tax Highlights for U.S. Citizens and Residents Going Abroad
594 The IRS Collection Process
595 Tax Highlights for Commercial Fishermen
596 Earned Income Credit (EIC)
721 Tax Guide to U.S. Civil Service Retirement Benefits
901 U.S. Tax Treaties
907 Tax Highlights for Persons with Disabilities
908 Bankruptcy Tax Guide
910 Guide to Free Tax Services
911 Direct Sellers
915 Social Security and Equivalent Railroad Retirement Benefits
919 How Do I Adjust My Tax Withholding?
925 Passive Activity and At-Risk Rules
926 Household Employer's Tax Guide—for Wages Paid in 2004
929 Tax Rules for Children and Dependents
936 Home Mortgage Interest Deduction
946 How To Depreciate Property
947 Practice Before the IRS and Power of Attorney
950 Introduction to Estate and Gift Taxes
954 Tax Incentives for Distressed Communities
967 The IRS Will Figure Your Tax
968 Tax Benefits for Adoption
970 Tax Benefits for Education
971 Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
972 Child Tax Credit
1542 Per Diem Rates (For Travel Within the Continental United States)
1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
1546 The Taxpayer Advocate Service of the IRS—How To Get Help With Unresolved Tax Problems

1SP Your Rights as a Taxpayer
579SP How To Prepare Your Federal Income Tax Return
594SP The IRS Collection Process
596SP Earned Income Credit
850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
1544SP Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)

Refund Information

You can check on the status of your 2003 refund if it has been at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

Be sure to have a copy of your 2003 tax return available because you will need to know the filing status and the exact whole-dollar amount of your refund. Then, do one of the following.

Go to www.irs.gov, click on Where's My Refund then on Go Get My Refund Status.
Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
Call 1-800-829-1954 during the hours shown on page 12.

Refunds are sent out weekly on Fridays. If you call to check the status of your refund and are not given the date it will be issued, please wait until the next week before calling back.

Do not send in a copy of your return unless asked to do so.

What Is TeleTax?

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available through the IRS website at www.irs.gov.

TeleTax Topics

All topics are available in Spanish.

IRS Help Available

101IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs102Tax assistance for individuals with disabilities and the hearing impaired103Intro. to Federal taxes for small businesses/self-employed104Taxpayer Advocate Program—Help for problem situations105Public libraries—Tax information and reproducible tax forms

IRS Procedures

151Your appeal rights152Refunds—How long they should take153What to do if you haven't filed your tax return1542003 Form W-2 and Form 1099-R—What to do if not received155Forms and publications—How to order156Copy of your tax return—How to get one157Change of address—How to notify IRS158Ensuring proper credit of payments159Prior year(s) Form W-2—How to get a copy of

Collection

201The collection process202What to do if you can't pay your tax203Failure to pay child support and Federal nontax and state income tax obligations204Offers in compromise205Innocent spouse relief (and separation of liability and equitable relief)

Alternative Filing Methods

251Electronic signatures252Electronic filing253Substitute tax forms254How to choose a paid tax preparer255TeleFile

General Information

301When, where, and how to file302Highlights of tax changes303Checklist of common errors when preparing your tax return304Extensions of time to file your tax return305Recordkeeping306Penalty for underpayment of estimated tax307Backup withholding308Amended returns309Roth IRA contributions310Coverdell education savings accounts311Power of attorney information312Disclosure authorizations313Qualified tuition programs (QTPs)

Filing Requirements, Filing Status, and Exemptions

351Who must file?352Which form—1040, 1040A, or 1040EZ?353What is your filing status?354Dependents355Estimated tax356Decedents357Tax information for parents of kidnapped children

Types of Income

401Wages and salaries402Tips403Interest received404Dividends405Refunds of state and local taxes406Alimony received407Business income408Sole proprietorship409Capital gains and losses410Pensions and annuities411Pensions—The general rule and the simplified method412Lump-sum distributions413Rollovers from retirement plans414Rental income and expenses415Renting vacation property and renting to relatives416Farming and fishing income417Earnings for clergy418Unemployment compensation419Gambling income and expenses420Bartering income421Scholarship and fellowship grants422Nontaxable income423Social security and equivalent railroad retirement benefits424401(k) plans425Passive activities—Losses and credits426Other income427Stock options428Roth IRA distributions429Traders in securities (information for Form 1040 filers)430Exchange of policyholder interest for stock431Sale of assets held for more than 5 years

Adjustments to Income

451Individual retirement arrangements (IRAs)452Alimony paid453Bad debt deduction454Tax shelters455Moving expenses456Student loan interest deduction457Tuition and fees deduction458Educator expense deduction

Itemized Deductions

501Should I itemize?502Medical and dental expenses503Deductible taxes504Home mortgage points505Interest expense506Contributions507Casualty and theft losses508Miscellaneous expenses509Business use of home510Business use of car511Business travel expenses512Business entertainment expenses513Educational expenses514Employee business expenses515Casualty, disaster, and theft losses

Tax Computation

551Standard deduction552Tax and credits figured by the IRS553Tax on a child's investment income554Self-employment tax555Ten-year tax option for lump-sum distributions556Alternative minimum tax557Tax on early distributions from traditional and Roth IRAs558Tax on early distributions from retirement plans

Tax Credits

601Earned income credit (EIC)602Child and dependent care credit603Credit for the elderly or the disabled604Advance earned income credit605Education credits606Child tax credits607Adoption credit608Excess social security and RRTA tax withheld610Retirement savings contributions credit

IRS Notices

651Notices—What to do652Notice of underreported income—CP 2000653IRS notices and bills, penalties, and interest charges

Basis of Assets, Depreciation, and Sale of Assets

701Sale of your home703Basis of assets704Depreciation705Installment sales

Employer Tax Information

751Social security and Medicare withholding rates752Form W-2—Where, when, and how to file753Form W-4—Employee's Withholding Allowance Certificate754Form W-5—Advance earned income credit755Employer identification number (EIN)—How to apply756Employment taxes for household employees757Form 941—Deposit requirements758Form 941—Employer's Quarterly Federal Tax Return759Form 940 and 940-EZ—Deposit requirements760Form 940 and Form 940-EZ—Employer's Annual Federal Unemployment Tax Returns761Tips—Withholding and reporting762Independent contractor vs. employee

Magnetic Media Filers—1099 Series and Related Information Returns

801Who must file magnetically802Applications, forms, and information803Waivers and extensions804Test files and combined Federal and state filing805Electronic filing of information returns

Tax Information for Aliens and U.S. Citizens Living Abroad

851Resident and nonresident aliens852Dual-status alien853Foreign earned income exclusion—General854Foreign earned income exclusion—Who qualifies?855Foreign earned income exclusion—What qualifies?856Foreign tax credit857Individual taxpayer identification number—Form W-7858Alien tax clearance

Tax Information for Puerto Rico Residents (in Spanish only)

901Who must file a U.S. income tax return in Puerto Rico902Deductions and credits for Puerto Rico filers903Federal employment taxes in Puerto Rico904Tax assistance for Puerto Rico residents

Topic numbers are effective
January 1, 2004.

Calling the IRS

If you cannot answer your question by using one of the methods listed on page 7, please call us for assistance at 1-800-829-1040. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Beginning January 24, 2004, through April 10, 2004, assistance will also be available on Saturday from 10:00 a.m. to 3:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

If you want to check the status of your 2003 refund, see Refund Information on page 10.

Before You Call

IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.

The tax form, schedule, or notice to which your question relates.
The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.
The name of any IRS publication or other source of information that you used to look for the answer.

To maintain your account security, you may be asked for the following information, which you should also have available.

Your social security number.
The amount of refund and filing status shown on your tax return.
The “Caller ID Number” shown at the top of any notice you received.
Your personal identification number (PIN) if you have one.
Your date of birth.
The numbers in your street address.
Your ZIP code.

If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of Services Provided. The IRS uses several methods to evaluate the quality of this telephone service. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Making the Call

Call 1-800-829-1040 (for TTY/TDD help, call 1-800-829-4059). Our menus allow callers with pulse or rotary dial telephones to speak their responses when requested to do so. First, you will be provided a series of options that will request touch-tone responses. If a touch-tone response is not received, you will then hear a series of options and be asked to speak your selections. After your touch-tone or spoken response is received, the system will direct your call to the appropriate assistance. You can do the following within the system.

Order tax forms and publications.
Find out the amount of any advance child tax credit payment you received in 2003.
Find out what you owe.
Determine if we have adjusted your account or received payments you made.
Request a transcript of your account.
Find out where to send your tax return or payment.
Request more time to pay or set up a monthly installment agreement.

Before You Hang Up

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

By law, you are responsible for paying your share of Federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

1040A - Introductory Material