Form 1040 U.S. Individual Tax Return

Caution: DRAFT—NOT FOR FILING
This is an early release draft of the 2018 IRS Form 1040, U.S. Individual
Income Tax Return, which the IRS is providing for your information,
review, and comment. Do not file draft forms. Also, do not rely on draft
forms, instructions, and publications for filing. We generally do not release
drafts of forms until we believe we have incorporated all changes, and we do
not expect this draft to change significantly before being published as final.
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Form W-8BEN-E page is at IRS.gov/W8BENE; the Publication 17 page is
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If you wish, you can submit comments about this draft Form 1040 and/or
its 6 new numbered schedules to WI.1040.Comments@IRS.gov. We cannot
respond to all comments due to the high volume we receive. Please note that
we may not be able to consider some suggestions until the 2019 revisions.

Form

1040 U.S. Individual Income Tax Return 2018
(99)

Department of the Treasury—Internal Revenue Service

Filing status:

Single

Married filing jointly

Your first name and initial

OMB No. 1545-0074

Head of household

Married filing separately

IRS Use Only—Do not write or staple in this space.

Qualifying widow(er)
Your social security number

Last name

Your standard deduction:

Someone can claim you as a dependent

You were born before January 2, 1954

You are blind
Spouse’s social security number

DRAFT AS OF
August 13, 2018
DO NOT FILE

If joint return, spouse's first name and initial
Spouse standard deduction:
Spouse is blind

Last name

Someone can claim your spouse as a dependent

Spouse was born before January 2, 1954

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.

Dependents (see instructions):
(1) First name

Sign
Here

Paid
Preparer
Use Only

Presidential Election Campaign
(see inst.)
You
Spouse
If more than four dependents,
see inst. and ✓ here ▶

(3) Relationship to you

Last name

(4) ✓ if qualifies for (see inst.):
Child tax credit
Credit for other dependents

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.

▲

Joint return?
See instructions.
Keep a copy for
your records.

(2) Social security number

Full-year health care coverage
or exempt (see inst.)

Your signature

Date

Your occupation

Spouse’s signature. If a joint return, both must sign.

Date

Spouse’s occupation

Preparer’s name

Preparer’s signature

PTIN

If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
Firm’s EIN
Check if:
3rd Party Designee

Firm’s name

▶

Phone no.

Self-employed

Firm’s address ▶

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form

1040 (2018)

Page 2

Form 1040 (2018)

Attach Form(s)
W-2. Also attach
Form(s) W-2G and
1099-R if tax was
withheld.

1

Wages, salaries, tips, etc. Attach Form(s) W-2 .

2a

Tax-exempt interest .

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3a

Qualified dividends .

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4a

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1

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2b

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3b

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4b

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5b

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2a

b Taxable interest

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3a

b Ordinary dividends .

IRAs, pensions, and annuities .

4a

b Taxable amount

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5a

Social security benefits

5a

b Taxable amount

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6
7

Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22
. . . . .
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
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6

8

Standard deduction or itemized deductions (from Schedule A) .

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8

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Qualified business income deduction (see instructions) .

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DRAFT AS OF
August 13, 2018
DO NOT FILE
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.

Refund

7

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9

10

Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0-

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11

a Tax (see inst)

Form 4972

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(check if any from: 1

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2

Form(s) 8814

b Add any amount from Schedule 2 and check here

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11

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12

a Child tax credit/credit for other dependents

13

Subtract line 12 from line 11. If zero or less, enter -0-

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13

14

Other taxes. Attach Schedule 4 .

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14

15

Total tax. Add lines 13 and 14

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15

16

Federal income tax withheld from Forms W-2 and 1099

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16

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Refundable credits: a EIC (see inst.)

Add any amount from Schedule 5

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18

Add lines 16 and 17. These are your total payments

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18

19

If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid .

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19

Amount of line 19 you want refunded to you. If Form 8888 is attached, check here

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20a

Direct deposit?
▶
See instructions.
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21
Amount You Owe 22
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b

Routing number

d

Account number

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b Add any amount from Schedule 3 and check here ▶

b Sch 8812

c Form 8863

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Amount of line 19 you want applied to your 2019 estimated tax .

c Type:
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Go to www.irs.gov/Form1040 for instructions and the latest information.

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20a

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Savings

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Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions
Estimated tax penalty (see instructions) .

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Checking

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Form

1040 (2018)