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1040

INSTRUCTION

S 2015
Get a faster refund, reduce errors, and save paper. For more information on IRS e-file and Free File, see

Options for e-filing your returns in these

instructions or click on IRS e-file at IRS.gov.

Department

of the Treasury Internal Revenue Service IRS.gov IRS makes doing your taxes faster and easier. is the fast, safe, and free way to prepare and e-file your taxes. See www.irs.gov/freefile. See

What"s New

in these instructions. THIS BOOKLET DOES NOT CONTAIN INSTRUCTIONS FOR ANY FORM 1040 SCHEDULES

For the latest information about developments

related to Form 1040 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040

FUTURE DEVELOPMENTS2015 TAX CHANGES

IRS e-le: It's Safe. It's Easy. It's

Time. Volunteers are available in communities nationwide providing free tax assistance to low to moderate income (generally under $54,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically le their own tax return with the assistance of an IRS-certied volunteer.

Why do 85%

of Americans file their taxes electronically? Security—The IRS uses the latest encryption technology to safeguard your information. Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file

It"s Free—through Free File.

Flexible Payments—File early; pay by the due date of your return (not counting extensions)

April 18, 2016, for most people.

Quick Receipt—Get an acknowledgment that your return was received and accepted. Go

Green—Reduce the amount of paper used.

IRS.go

v is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at www.irs.gov/formspubs

Options

for e-ling your returns - safely, quickly, and easily. If

your adjusted gross income was $62,000 or less in 2015, you can use free tax software to prepare and e-file your tax return. Earned more? Use Free File FillableForms.

G reater Accuracy—Fewer errors mean faster processing. Joining the more than 125 million Americans who already are using e-file is easy. Just ask your paid or volunteer tax preparer, use commercial software, or use Free File. IRS e-file is the safest, most secure way to transmit your tax return to the IRS. Since 1990, the IRS has processed more than 1 billion e-filed tax returns safely and securely. There's no paper return to be lost or stolen. Most tax return preparers are now required to use IRS e-file

. If you are asked if you want to e-file, just give it a try. IRS e-file is now the norm, not the exception. Most states also use electronic ling.Just visit

ww w.irs.gov/freefile for details. Free File combines all the benets of e-file and easy-to-use s oftware at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It's fast, safe, and free. Fr ee

File Fillable Forms. The IRS offers electronic

versions of IRS paper forms that also can be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide

Do Your Taxes for Free

See

How To Get Tax Help

near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you! Make your tax payments electronically - it's easy. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store the ban k account number you use to submit your payment. When you use any of the IRS electronic payment options, it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment date, and you will receive an immediate conrmation from the IRS. It's easy, secure, and much quicker than mailing in a check or money order. Go to www.irs.gov/payments to see all your electronic payment options. You can review each software provider's criteria for free usage or use an online tool to nd which free software products match your situation. Some software providers offer state tax return preparation for free. Fr ee File. This public-private partnership, between the I RS and tax software providers, makes approximately 15 brand name commercial software products and e-file available for free. Seventy percent of the nation's taxp ayers are eligible. Before you begin:If you are the beneciary of a deceased employee or former employee w ho died before August 21, 1996, include any death benet exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

More than one pension or annuity.

If you had more than one partially taxable pension or annuity, gure the taxable part of each separately. Enter the total of the taxable parts on Form 1040, line 16b. Enter the total p ension or annuity payments received in 2015 on Form

1040, line 16a.

1. 1. 2. 2. Note. If you completed this worksheet last year, skip line 3 and enter the amo unt from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneciary, enter th

e appropriate number from Table 2 below 3.

4.Divide line 2 by the number on line 3

4.

5. Multiply line 4 by the number of months for which this year's payment

s were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.

Otherwise, go to line 6

5.

6. Enter the amount, if any, recovered tax free in years after 1986. If you

completed this worksheet last year, enter the amount from line 10 of last year's wor ksheet 6.

7.Subtract line 6 from line 2

7.

8.Enter the smaller of line 5 or line 7

8.

9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. A

lso, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amoun

t on this line instead of the amount from Form 1099-R. If you are a retired public safety ofcer, see Insurance Premiums for Retired Public Safety Officers

before entering an amount on line 16b 9.

10.Was your annuity starting date before 1987?

Yes. STOP

Do not complete the rest of this worksheet.

No.Add lines 6 and 8. This is the amount you have recovered tax free through 2015. You will need this

number if you need to ll out this worksheet next year 10.

Table 1 for Line 3 Above

AND your annuity starting date was -

IF the age at annuity starting

date was . . .before November 19, 1996, enter on line 3 . . .after November 18, 1996, enter on line 3 . . .

360
310
260
210

160300 260 240

170

12055 or under56-60 61-65

66-70

71 or older

Table 2 for Line 3 Above

IF the combined ages at annuity

starting date were . . .

THEN enter on line 3 . . .

410
360
310
260

210110 or under 111-120 121-130

131-140

141 or older11.

11.

Balance of cost to be recovered.

Subtract line 10 from line 2. If zero, you won't have to complete this worksheet next year. The payments you receive next year will generally be fully taxable Enter the total pension or annuity payments from Form 1099-R, box 1. Als o, enter this amount on Form 1040, line 16a

Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . .

Yes.

Subtract line 3 from line 2.

1. 4.

5.1Number of qualifying children:$1,000.

Enter the result. Is the amount on line 2 more than the amount on line 3? If the result is not a multiple of $1,000, increase it to the next multiple of $1,000.

For example, increase $425 to $1,000,

increase $1,025 to $2,000, etc.No. Leave line 4 blank. Enter -0- on line 5, and go to line 6.

Multiply

the amount on line 4 by 5% (0.05). Enter the result. 4

2.2Enter the amount from Form 1040, line 38.

3.Enter the amount shown below for your ling status.

3

CAUTION

fiMarried ling jointly - $110,000 fiSingle, head of household, or qualifying widow(er) - $75,000 fiMarried ling separately - $55,000 No. STO P

6.Is the amount on line 1 more than the amount on line 5?

You cannot take the child tax credit on Form 1040, line 52. You also cannot take the additional child tax credit on Form 1040, line 67. Complete the rest of your Form 1040. Yes.

Subtract line 5 from line 1. Enter the result.

Go to Part 2.5

Pa rt 1 6

2015 Child

Tax Credit Worksheet - Line 52Keep for Your Records 1. To

be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end

of 2015, and meet all the conditions in Steps 1 through 3 in the instruc tions for line 6c. Make sure you checked the box on Form 1040, line 6c, column (4), for each qualifying child. 2. If you do not have a qualifying child, you cannot claim the child tax credit. 3. Be sure to see "Social security number" in the instructions for li ne 6c. If your qualifying child has an ITIN instead of an SSN, le Schedule 8812. 4. Do not use this worksheet, but use Pub. 972 instead, if: a. You are claiming the adoption credit, mortgage interest credit, District of Columbia rst-time homebuyer credit, or residential energy efcient property credit, b.

You are excluding income from Puerto Rico, or

c.

You are ling Form 2555, 2555-EZ, or 4563.

2015 Child

Tax Credit Worksheet - Continued

10 40
Yes. STO P 9.

10.Are the amounts on lines 7 and 8 the same?

You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit.

See the

TIP below. No.

Subtract line 8 from line 7.

Is the amount on line 6 more than the amount on line 9? Yes.

Enter the amount from line 9.

Also, you may be able to take the

additional child tax credit.

See the

TIP below. No. Enter the amount from line 6.This is your child tax credit. Enter this amount on

Form 1040, line 52.

You may be able to take the additional child tax credit on Form 1040, line 67, if you answered “Yes" on line 9 or line 10 above.

First,

complete your Form 1040 through lines 66a and 66b. Then, use Schedule 8812 to figure any additional child tax credit. 9 10

7.7Enter the amount from Form 1040, line 47.

8.Add any amounts from:

8

Keep for Your Records

TIP Form

1040, line 48

+Form 1040, line 49 Enter the total. Pa rt 2 +Schedule R, line 22

Before

you begin Part 2: +Form 1040, line 51 +Form 5695, line 30 +Form 1040, line 50 +Form 8910, line 15 +Form 8936, line 23

Figure

the amount of any credits you are claiming on Form 5695, Part II; Form 8910;

Form 8936

; or Schedule R.

AWorksheet - 2015 EIC - Lines 66a and 66b

1040
Yes. Skip line 5; enter the amount from line 2 on line 6. STO P

Keep for Your Records

Before

you begin: 1. 2. 3. 4. 5.1 Enter your earned income from Step 5. Enter the amount from Form 1040, line 38. Are the amounts on lines 3 and 1 the same? No.quotesdbs_dbs46.pdfusesText_46

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