[PDF] 2021 Instruction 1040 Dec 21 2021 type (for

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-DQ Futu re Developments2022 Changes R

INSTRUCTIONS

Form 1040

has new lines.

Schedule 1

has new lines. • Filing status name changed from

Qualifying widow(er) to Quali?ying

surviving spouse. For details on these and other changes, see

What's New

in these instructions. See

IRS.gov

and

IRS.gov/Forms,

and for the latest information about developments related to Forms 1040 and

1040-SR and their instructions, such as legislation enacted after they w

ere published, go to

IRS.gov/Form1040

Free File is the fast, safe, and free way to prepare and e-le your taxes. See

IRS.gov/FreeFile

Pay Online.

It"s fast, simple, and secure. Go to

IRS.gov/Payments.Including the instructions for

Schedules 1 through 3

1040
(and

1040-SR)

2022

TAX YEAR

De partment of the Treasury Internal Revenue Service www.irs.gov ,QWHUQDO5HYHQXH6HUYLFH Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. Have any adjustments to income, such as student loan inte rest, self-employment tax, or educator expenses.

Can claim a

refundable credit (other than the earned income c redit, American opportunity credit, or additional child tax credit), such as the net premium tax credit or qualified sick and family leave credits from Schedule H. Have other payments, such as an amount paid with a request for

an extension to file or excess social security tax withheld. Owe alternative minimum tax (AMT) or need to make an

excess advance p remium tax credit repayment.

Can claim a non

refundable credit (other than the child tax credit or the c redit for other dependents), such as the foreign tax credit, education c redits, or general business credit.Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts.

Schedule 1, Part I

Schedule 1, Part II

Schedule 2, Part I

Schedule 3, Part I

Schedule 2, Part II

Schedule 3, Part II

IF YOU..

.THEN USE... For 2022, you will use Form 1040 or, if you were born before January 2,

1958, you have the option to use

Form 1040-SR.

You may only need to file Form 1040 or 1040-SR and none of the numbere d schedules, Schedules 1 through

3. However, if your return is more complicated (for example, you claim

certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbere d schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstanc es. See the instructions for the schedules for more information.

If you

e-le your return, the software you use will generally determine which schedu les you need.

Form 1040 and 1040-SR

Helpful Hints

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Affordable Care Ac

t - What You Need To Know Requirement To Reconcile Advance Payments of the Premium Tax Credit The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. If you or a family member enrolled in health insurance through the Marke tplace and advance payments of the premium tax credit were made to your insurance company to reduce your mo nthly premium payment, you must attach

Form 8962

to your return to reconcile (compare) the advance payments with your premium tax credit for the y ear.

The Marketplace is required to send

Form 1095-A

by

January 31

, 2023, listing the advance payments and other information you need to complete

Form 8962

1. You will need

Form 1095-A

from the Marketplace.

2. Complete

Form 8962

to claim the credit and to reconcile your advance credit payments. 3.

Include

Form 8962

with your

Form 1040

Form 1040-SR

or

Form 1040-NR

. (Don't include Form 1095-A.)

Health Coverage Reporting

If you or someone in your family was an employee in 2022, the employer m ay be required to send you Form

1095-C

. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if so, information about the offer. You should receive

Form 1095-C

by early

March 2023

. This information may be relevant if you purchased health insurance coverage for 2022 through the

Health Insurance Marketplace and

wish to claim the premium tax credit on

Schedule 3

, line 9. However, you don't need to wait to receive this form

to file your return. You may rely on other information received from your employer. If you don't wish to claim the

premium tax credit for 2022, you don't need the information in

Part II

of

Form 1095-C

. For more information on who is eligible for the premium tax credit, see the Instructions for For m 8962.

Reminder: Health care coverage.

If you need health care coverage, go to

www.HealthCare.gov to learn about

health insurance options for you and your family, how to buy health insurance, and how you might qualify to get

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Why have 49 million Americans used Free File?

Security—Free File 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-?le

It"s Free—through IRS.gov/FreeFile.

Flexible Payments—File early; pay by April 18, 2023 (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 IRS.gov/Forms.

Free Software Options for Doing Your Taxes

G reater Accuracy—Fewer errors mean faster processing.

Make your tax payments online—it"s easy.

You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; 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. Go to

IRS.gov/Payments

to see all your online payment options.

Do Your Taxes for Free

If

your adjusted gross income was $73,000 or less in 2022, you can use free tax software to prepare and e-?le your tax return.

Earned more? Use Free File Fillable Forms.

Free File.

This public-private partnership, between the IRS and tax software pr oviders, makes approximately a dozen brand-name commercial software products and e-?le available for free. Seventy percent of the nation's taxpayers are el igible.

Just visit

IRS.gov/FreeFile

for details. Free File combines all the benets of e-?le and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions yo u are due. It's fast, safe, and free. You can review each software provider's criteria for free usage or us e an online tool to nd which free software products matc h your situation. Some software providers offer state tax return preparati on for free.

Free File Fillable Forms.

The IRS offers electronic versions of IRS paper forms that can also be e-?led 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 ta x forms. Volunteers are available in communities nationwide providing free tax as sistance to low-to-moderate income (generally under $60,000 in adjusted gross income) and elderly taxpayers (age 60 and ol der). At selected sites, taxpayers can input and electronically le their own tax return with the assistance of an IRS -certied volunteer. 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!

Free Tax Help Available Nationwide

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