Form 1040: US individual tax return

• Author: Nicholas L. Bourdeau
• Pages: 11-18

1-1

Chapter 1

Form 1040

US Individual Income Tax Return

TABLE OF CONTENTS

§1:00 THEORY

§1:10 LINE BY LINE

§1:10.1 Label

§1:10.2 Filing Status

§1:10.3 Exemptions

§1:10.4 Line 7 Wages, Salaries, Tips, etc.

§1:10.5 Line 8a Taxable Interest

§1:10.6 Line 8b Tax-Exempt Interest

§1:10.7 Line 9 Ordinary Dividends

§1:10.8 Line 10 Taxable Refunds

§1:10.9 Line 11 Alimony Received

§1:10.10 Line 12 Business Income or Loss

§1:10.11 Line 13 Capital Gains and Losses

§1:10.12 Line 14 Other Gains and Losses

§1:10.13 Line 15 IRA Distributions

§1:10.14 Line 16 Pensions and Annuities

§1:10.15 Line 17 Rentals, Royalties, Partnerships, S-Corporations, Trusts, etc.

§1:10.16 Line 18 Farm Income or (Loss)

§1:10.17 Line 19 Unemployment Compensation

§1:10.18 Line 20 Social Security Benefits

§1:10.19 Line 21 Other Income

§1:10.20 Line 22 Total Income

§1:20 CONCLUSION

§1:21 Battle lines

FORMS

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