This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
1040 Department of the Treasury – Internal Revenue Service (99)
U.S. Individual Income Tax Return
OMB No. 1545-0074
IRS Use Only – Do not write or staple in this space.
Filing status: Single Married filing jointly Married filing separately Head of household Qualifying widow(er)
Your first name and initial Last name Your social security number
Dennis Green 1 1 1 2 2 3 3 3 3
Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind
If joint return, spouse’s first name and initial Last name Spouse’s social security number
Kelly Green 2 2 2 3 3 4 4 4 4
Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Full-year health care coverage
or exempt (see inst.) Spouse is blind Spouse itemizes on a separate return or you were dual-status alien Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
(see inst.) You Spouse 4 Jade Place City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents,
see inst. and here Green Acres NY 47336
Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see inst.):
(1) First name Last name Child tax credit Credit for other dependents
Olive Green 3 3 3 4 4 5 5 5 5 Son
Forest Green 4 4 4 5 5 6 6 6 6 Son
Stirling Silver 1 1 1 2 2 1 2 3 4 Mother
Sign Here Joint return? See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Your occupation
If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Paid Preparer Use Only
Preparer’s name
Preparer’s signature
PTIN
Firm’s EIN Check if:
3rd Party Designee
Self-employed Firm’s name
Phone no.
Firm’s address
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018)
6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 41,420 . . . 6 92,220 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . . . . 7 76,624 8 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . 8 34,023 9 Qualified business income deduction (see instructions) . . . . . . . . . . . . . . . 9 7,940 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- . . . . . . . . 10 34,661 11 a Tax (see inst.) 3,432 (check if any from: 1 Form(s) 8814 2 Form 4972 3 ) b Add any amount from Schedule 2 and check here . . . . . . . . . . . . . 11 3,432 12 a Child tax credit/credit for other dependents 0 b Add any amount from Schedule 3 and check here 12 3,500 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . 13 0 14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . . . 14 1,692 15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . 15 1,692 16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . . 16 4,800
17 Refundable credits: a EIC (see inst.) b Sch. 8812 1,400 c Form 8863 1,000 Add any amount from Schedule 5 3,400 . . . . . . . . . . . . . . . . . . 17 5,800 18 Add lines 16 and 17. These are your total payments . . . . . . . . . . . . . . . . 18 10,600 Refund Direct deposit?
See instructions.
19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . 19 8,908 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . 20a
b Routing number c Type: Checking Savings d Account number
21 Amount of line 19 you want applied to your 2019 estimated tax 21 Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions . . . 22 23 Estimated tax penalty (see instructions) . . . . . . . . 23 Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2018)
どの申告資格を用いるのか?
申告資格に応じて適用される税率表等が異なる。
第5章
第6章
第3章
1st STEP
3rd STEP
2nd STEP
Form
Standard Deduction for –
● Single or married
filing separately,
$12,000
● Married filing
jointly or Qualifying
widow(er), $24,000
● Head of household,
$18,000
● If you checked any
box under Standard
deduction, see
instructions.
第4章
第5章
第6章
1st STEP
3rd STEP
2nd STEP
4th STEP
5th STEP
どの申告資格を用いるのか?
申告資格に応じて適用される税率表等が異なる。
税法上の扶養家族として認められるのは誰と誰?
各種所得項目は、課税対象か?非課税か?
非課税所得は、通常、申告書には記載しない。
Tax credits / Paymentsの14項目とは?
Itemized deductionsの6項目とは?
第12章
米国税法特有の AMT 第11章
第10章
1. Overview of Individual Income Tax
PART 1 – Individual Income Taxation 15
SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service
Additional Income and Adjustments to Income
Attach to Form 1040.
Go to www.irs.gov/Form 1040 for instructions and the latest information.
10a Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 10b Qualified dividends (see instructions) . . . . . . . 10b 11 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . . 11 12 Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions) 12 13 Business income or (loss). Attach Schedule C or C-EZ (Form 1040) . . . . . . . . 13 14 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here □ 14 15 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . 15 16 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17a IRAs, pensions, and annuities 17a 17b Taxable amount (see instr.) 17b 18 Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040) . . . 18 19 Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . 19 20 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . 20 21 Other income. List type and amount (see instructions) 21
22 Total income exempt by a treaty from page 5,Schedule OI, Item L (1)(e) 22 23 Combine the amounts in the far right column for lines 8 through 21. This is your total
49 Child tax credit and credit for other dependents (see instructions) . . . . . . . . . . . . . . . . 49
50 Residential energy credit. Attach Form 5695 . . . . . . 50
51 Other credits from Form: a □ 3800 b □ 8801 c □ 51
52 Add lines 46 through 51. These are your total credits. . . . . . . . . . . . . . 52
53 Subtract line 52 from line 45. If zero or less, enter -0- . . . . . . . . . . . . 53
Other Taxes
54 Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule NEC, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . 54
62a Form(s) W-2 and 1099 . . . . . . . . . . . . . . 62a 62b Form(s) 8805 . . . . . . . . . . . . . . . . . . 62b 62c Form(s) 8288-A . . . . . . . . . . . . . . . . . 62c 62d Form(s) 1042-S . . . . . . . . . . . . . . . . . 62d 63 2018 estimated tax payments and amount applied from 2017 return 63 64 Additional child tax credit. Attach Schedule 8812 . . . . . 64 65 Net premium tax credit. Attach Form 8962 . . . . . . . 65 66 Amount paid with request from extension to file (see instructions) 66 67 Excess social security and tier 1 RRTA tax withheld (see instructions) 67 68 Credit for federal tax on fuels. Attach Form 4136 . . . . . . 68 69 Credits from Form: a 2439 b Reserved c 8885 d 69 70 Credit for amount paid with Form 1040-C . . . . . . . . 70 71 Add lines 62a through 70. These are your total payments . . . . . . . . . . 71
Refund Direct deposit?
See instructions.
72 If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid 72 73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here 73a 73b Routing number c Type: Checking Savings 73d Account number 73e If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here.
74 Amount of line 72 you want applied to your 2019 estimated tax 74
Amount You Owe
75 Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions 75 76 Estimated tax penalty (see instructions) . . . . . . . . . 76
Third Party Designee
Do you want to allow another person to discuss this return with the IRS? See instructions Yes. Complete below. No
Designee’s name
Phone
no.
Personal identification
number (PIN)
Sign Here Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Keep a copy of this return for your records.
Your signature
Date
Your occupation in the United States
If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
<Inclusions> ⇒直対 p.5~6, p.8, p9, p.14~22 1040 line 1-5 ① Salaries, wages, tips (Form W-2) ② Taxable interest income【Schedule B】 ③ Dividend income【Schedule B】 ④ IRA distributions (Traditional IRA income) ⑤ Pension and annuities ⑥ Social security benefits 【Schedule 1】line10-21 ⑦ Taxable tax refund of state & local income taxes ⑧ Alimony received ※2018/12/31 迄に締結 ⑨ Business income or loss【Schedule C】 ⑩ Capital gains or losses【Schedule D】 / Other (Ordinary) gains or losses ⑪ Rental income or loss / Royalties【Schedule E】 ⑫ Income from partnership, S corp., estate and trust【Schedule E】 ⑬ Farm income or loss【Schedule F】 ⑭ Unemployment compensation ⑮ Prize & awards ⑯ Gambling winnings ⑰ Illegal income ⑱ Income from discharge of indebtedness (C.O.D.) Other income ⑲ Income in respect of a decedent ⑳ Jury duty pay
<Exclusions> ⇒直対 p.7 ① Interest income on municipal bonds ② Interest income on series EE bonds ③ Stock dividend / Stock split ④ Child support ⑤ Property settlement pursuant to divorce ⑥ Scholarship and fellowship ⑦ Employee fringe benefits ⑧ Life insurance proceed ⑨ Accident insurance proceed / Personal injury awards / Worker’s compensation ⑩ Gift & inheritances ⑪ Foreign earned income exclusion
= Gross Income (GI) 1040 line 6 3rd STEP 所得控除項目⇒課税所得の計算
<Above the line deductions> 【Schedule 1】line 23-35
① Alimony paid ※2018/12/31 迄に締結 ⇒直対 p.10~11 ② Retirement plan contribution (Traditional IRA / Keogh Plan) ③ (Interest) Penalty on early withdrawal of savings ④ Self-employed health insurance (100%) ⑤ Taxes on self-employed income (SE tax 50%)【Schedule SE】 ⑥ Education (student) loan interest expenses ⑦ Educator expenses ⑧ Moving expenses for members of the U.S. Armed Forces ⑨ Medical (health) saving account contribution ⑩ Jury duty pay remitted to an individual’s employer ⑪ Attorney fees paid in certain discrimination cases
= Adjusted Gross Income (AGI) 1040 line 7 Greater of 1040 line 8 <Itemized deduction> OR <Standard deduction>
Itemized deductions - 6 items!! 【Schedule A】 ⇒直対 p.12 ① Medical expenses (in excess of 7.5% of AGI) ② Miscellaneous deductions (Gambling losses) ③ Charitable contribution (up to 60% of AGI) ④ (Personal) Casualty and theft losses (in excess of $100 & 10% of AGI) ⑤ Interest expenses (Home mortgage interest exp / Investment interest exp) ⑥ Taxes (Real property & Income & Personal property / Sales taxes up to $10,000)
<QBI deduction> 1040 line 9 Qualified Business Income (QBI)×20% ⇒直対 p.12 = Taxable Income 1040 line 10 ×Tax Rate 4th STEP 税額の計算
Qualified dividend / LTCG : Reduced tax rate of 15% for most taxpayers (0% for low income taxpayers; 20% for high income taxpayers) ※Marginal tax rate(限界税率)とは、その納税者にとって最高となる階層の税率をいう。
Nonrefundable 1040 line 12【Schedule 3】 ① Credit for other dependents(直対 p.5) ② Foreign tax credit (FTC)(直対 p.7) ③ Child and dependent care credit ④ American opportunity credit ($1,000 refundable) ⑤ Lifetime learning credit ⑥ Retirement savings contribution credit ⑦ Elderly & permanently disabled credit ⑧ Adoption credit ⑨General business credit ⑩ Credit for prior year minimum tax
Refundable 1040 line 16-17【Schedule 5】 ⑪ Withholding tax / Estimated tax ⑫ Excess social security tax withheld ⑬ Earned income credit (EIC) ⑭ Child tax credit(直対 p.5)
(Married at Y/E, NOT divorced 離婚, legally separated 法的別居)。配偶者の死亡年度は、MFJ 可。 (注):MFJ を用いる場合、両者が same taxable year でなければな
らない。但し、same accounting method を用いる必要はない。
(2) MFS / SEPARATE RETURN 年度末に結婚している夫婦がそれぞれ個別に申告する
形。一方の配偶者にしか所得がない場合でも、MFS 可。 (注):MFS を用いる場合、両者が same way (itemized or standard deduction) でなければならない。(テ p.171) 年度末に結婚していない場合(独身者) 納税者のおかれている状態をもとに決定する。 (3) SINGLE Single or legally separated at Y/E 単身者。他のどの申告資格にも該当しない者。 (4) SURVIVING SPOUSE / Qualifying Widow(er) 配偶者と死別し、以下の要件を満たす者。 a. Was qualified to file a joint return in the year of death b. Maintain a principal residence for dependent
child for the whole year 「1年間」、扶養家族である「子供」が同居していること。
配偶者の死亡年度: MFJ 死亡年度の翌年・その次の年(2 years):Surviving Spouse ※MFJ と同じ税率表・Standard deduction 額を使用可。 それ以降: Single OR Head of Household
(5) HEAD OF HOUSEHOLD 以下の要件を満たす者(ここではみなし独身を含む)。 a. Married and has lived apart from his/her spouse
for the last 6 months of the year =年度の後半6ヵ月別居。
b. Maintain a household for (more than) half year 「半年」超の期間、扶養家族である「親族」と同居
していること。
Dependent 扶養家族
Live with 同居
Relative ×cousin ○in-law
YES ○
YES ○
Child
YES ○
<参考>例外あり
YES ○
Parent YES ○
NO ×
(例:老人ホーム)
● DEPENDENTS ● Q : 扶養家族として認められるのは誰と誰?
合計何人か? ※ Birth or death during the year:扶養家族として申告可
※ 各要件に反する記述がない限り OK! (1) QUALIFYING CHILD a. Close relationship:納税者の「子供」であること。 ※ (N):その配偶者と MFJ を用いていないこと。 ※ (C):米国市民、米カナダメキシコ居住者であること。 b. Age limit:19 歳未満 / 24 歳未満のフルタイム学生。 (補足) フルタイムの学生=当課税年度中の5ヶ月間フルタイム。 c. Residency:半年超の期間、「同居」していること。 ※ Temporary absence(学校、休暇、入院などによる 一時的な別居期間)は、同居していたとして扱われる。 (補足) 里子(foster child)の場合は1年間同居要。 d. Eliminate GI test:所得制限ナシ。 e. Support test (modified): 子供が自身の生活費の 50%超を負担していないこと。 ※ 納税者自身が援助している必要はない。 (2) QUALIFYING RELATIVE a. Support :納税者がその者の生活費の 50%超 援助。 (注):Multiple support agreements: 単独で 10%超。 (注):Child of divorced parent : Custodial parent b. Income:その者の GIが$4,150 (2018) 未満であること。
(注):非課税所得はこの計算には含まれない。 c. No Joint return filed: その者がその配偶者と MFJ していないこと。 (注):但し、Refund of all taxes paid or withheld (i.e. tax is zero) を受ける為に MFJ を用いた場合は OK。 d. Citizen(US citizen or US / Canada / Mexico resident) 米国市民、米カナダメキシコの居住者であること。 e. Relative 3親等以内の親族 (×cousin, ○in-law ) OR 1年間同居していること(Non-relative の場合)。
OR
Form 1040 Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return 2018 OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
(99)
Filing status: Single Married filing jointly Married filing separately Head of household Qualifying widow(er)
Your first name and initial Last name Your social security number
Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind
If joint return, spouse's first name and initial Last name Spouse’s social security number
Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954
Spouse is blind Spouse itemizes on a separate return or you were dual-status alien
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6.
Full-year health care coverage or exempt (see inst.)
Presidential Election Campaign (see inst.) You Spouse
If more than four dependents, see inst. and ✓ here ▶
Dependents (see instructions): (2) Social security number (3) Relationship to you (4) ✓ if qualifies for (see inst.):
(1) First name Last name Child tax credit Credit for other dependents
Sign Here Joint return? See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▲ Your signature Date Your occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Paid Preparer Use Only
Preparer’s name Preparer’s signature PTIN Firm’s EIN
Firm’s name ▶ Phone no.
Check if:
3rd Party Designee
Self-employed
Firm’s address ▶
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018)
Form 1040 (2018) Page 2
Attach Form(s) W-2. Also attach Form(s) W-2G and 1099-R if tax was withheld.
4a IRAs, pensions, and annuities . 4a b Taxable amount . . . 4b
5a Social security benefits . . 5a b Taxable amount . . . 5b
6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 . . . . . 67
Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . 7Standard
Deduction for—
• Single or married filing separately, $12,000
• Married filing jointly or Qualifying widow(er), $24,000
• Head of household, $18,000
• If you checked any box under Standard deduction, see instructions.
8 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . 8
9 Qualified business income deduction (see instructions) . . . . . . . . . . . . . . 9
10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- . . . . . . . . 10
11 a Tax (see inst.) (check if any from: 1 Form(s) 8814 2 Form 4972 3
b Add any amount from Schedule 2 and check here . . . . . . . . . . . . ▶
)
11
12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here ▶ 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 13