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Instruction Booklet For 1040x

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Instruction Booklet For 1040x

Instruction booklet for 1040x 4. Instruction booklet for 1040x   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Instruction booklet for 1040x Adjusted gross income. Instruction booklet for 1040x Distributions received by spouse. Instruction booklet for 1040x Testing period. Instruction booklet for 1040x What's New Modified AGI limit for retirement savings contributions credit increased. Instruction booklet for 1040x  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Instruction booklet for 1040x Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Instruction booklet for 1040x You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Instruction booklet for 1040x This credit could reduce the federal income tax you pay dollar for dollar. Instruction booklet for 1040x    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Instruction booklet for 1040x You were born before January 2, 1996. Instruction booklet for 1040x You are not a full-time student (explained next). Instruction booklet for 1040x No one else, such as your parent(s), claims an exemption for you on their tax return. Instruction booklet for 1040x Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Instruction booklet for 1040x Full-time student. Instruction booklet for 1040x   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Instruction booklet for 1040x You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Instruction booklet for 1040x Adjusted gross income. Instruction booklet for 1040x   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Instruction booklet for 1040x However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Instruction booklet for 1040x Eligible contributions. Instruction booklet for 1040x   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Instruction booklet for 1040x They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Instruction booklet for 1040x For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Instruction booklet for 1040x Reducing eligible contributions. Instruction booklet for 1040x   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Instruction booklet for 1040x Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Instruction booklet for 1040x   Do not reduce your eligible contributions by any of the following. Instruction booklet for 1040x The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Instruction booklet for 1040x Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Instruction booklet for 1040x Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Instruction booklet for 1040x Loans from a qualified employer plan treated as a distribution. Instruction booklet for 1040x Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Instruction booklet for 1040x Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Instruction booklet for 1040x Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Instruction booklet for 1040x Distributions from a military retirement plan. Instruction booklet for 1040x Distributions from an inherited IRA by a nonspousal beneficiary. Instruction booklet for 1040x Distributions received by spouse. Instruction booklet for 1040x   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Instruction booklet for 1040x Testing period. Instruction booklet for 1040x   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Instruction booklet for 1040x Example. Instruction booklet for 1040x You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Instruction booklet for 1040x You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Instruction booklet for 1040x Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Instruction booklet for 1040x You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Instruction booklet for 1040x You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Instruction booklet for 1040x Maximum eligible contributions. Instruction booklet for 1040x   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Instruction booklet for 1040x Effect on other credits. Instruction booklet for 1040x   The amount of this credit will not change the amount of your refundable tax credits. Instruction booklet for 1040x A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Instruction booklet for 1040x Maximum credit. Instruction booklet for 1040x   This is a nonrefundable credit. Instruction booklet for 1040x The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Instruction booklet for 1040x If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Instruction booklet for 1040x How to figure and report the credit. Instruction booklet for 1040x   The amount of the credit you can get is based on the contributions you make and your credit rate. Instruction booklet for 1040x Your credit rate can be as low as 10% or as high as 50%. Instruction booklet for 1040x Your credit rate depends on your income and your filing status. Instruction booklet for 1040x See Form 8880 to determine your credit rate. Instruction booklet for 1040x   The maximum contribution taken into account is $2,000 per person. Instruction booklet for 1040x On a joint return, up to $2,000 is taken into account for each spouse. Instruction booklet for 1040x   Figure the credit on Form 8880. Instruction booklet for 1040x Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Instruction booklet for 1040x Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 28-Mar-2014

The Instruction Booklet For 1040x

Instruction booklet for 1040x Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Instruction booklet for 1040x Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Instruction booklet for 1040x Simplified Method to be used, Who must use the Simplified Method. Instruction booklet for 1040x 5% owners, 5% owners. Instruction booklet for 1040x A Age 70, Age 70½. Instruction booklet for 1040x Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Instruction booklet for 1040x Defined, Annuity. Instruction booklet for 1040x Fixed-period, Fixed-period annuities. Instruction booklet for 1040x , Fixed-period annuity. Instruction booklet for 1040x Guaranteed payments, Guaranteed payments. Instruction booklet for 1040x Joint and survivor annuities, Joint and survivor annuities. Instruction booklet for 1040x Minimum distributions from, Minimum distributions from an annuity plan. Instruction booklet for 1040x Payments under, Annuity payments. Instruction booklet for 1040x Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Instruction booklet for 1040x Rollovers, Annuity contracts. Instruction booklet for 1040x (see also Rollovers) Single-life, Annuities for a single life. Instruction booklet for 1040x , Single-life annuity. Instruction booklet for 1040x Starting date of, Annuity starting date defined. Instruction booklet for 1040x , Who must use the Simplified Method. Instruction booklet for 1040x , Annuity starting before November 19, 1996. Instruction booklet for 1040x , Annuity starting date. Instruction booklet for 1040x Before November 19, 1996, Annuity starting before November 19, 1996. Instruction booklet for 1040x Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Instruction booklet for 1040x Variable annuities, Variable annuities. Instruction booklet for 1040x , Variable Annuities, Death benefits. Instruction booklet for 1040x Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Instruction booklet for 1040x Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Instruction booklet for 1040x D Death benefits, Death benefits. Instruction booklet for 1040x Death of employee, Distributions after the employee's death. Instruction booklet for 1040x , Survivors of employees. Instruction booklet for 1040x Death of retiree, Survivors of retirees. Instruction booklet for 1040x Deductible voluntary employee contributions, Deductible voluntary employee contributions. Instruction booklet for 1040x Defined contribution plans, Defined contribution plan. Instruction booklet for 1040x Designated Roth accounts Costs, Designated Roth accounts. Instruction booklet for 1040x Defined, Designated Roth account. Instruction booklet for 1040x Qualified distributions, Designated Roth accounts. Instruction booklet for 1040x Rollovers, Designated Roth accounts. Instruction booklet for 1040x Disability pensions, Disability pensions. Instruction booklet for 1040x , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Instruction booklet for 1040x Early distributions and penalty tax, Payment to you option. Instruction booklet for 1040x , Tax on Early Distributions Employer securities, Distributions of employer securities. Instruction booklet for 1040x Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Instruction booklet for 1040x , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Instruction booklet for 1040x Qualified reservist, Qualified reservist distributions. Instruction booklet for 1040x U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds, Distribution of U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds. Instruction booklet for 1040x Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Instruction booklet for 1040x , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Instruction booklet for 1040x Estate tax, Reduction for federal estate tax. Instruction booklet for 1040x Deduction, Estate tax deduction. Instruction booklet for 1040x Estimated tax, Estimated tax. Instruction booklet for 1040x Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Instruction booklet for 1040x F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds. Instruction booklet for 1040x Fixed-period annuities, Fixed-period annuities. Instruction booklet for 1040x , Fixed-period annuity. Instruction booklet for 1040x Foreign employment contributions, Foreign employment contributions. Instruction booklet for 1040x Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Instruction booklet for 1040x Form 1040/1040A Rollovers, How to report. Instruction booklet for 1040x Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Instruction booklet for 1040x Form 1099-INT U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds distributions, Distribution of U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds. Instruction booklet for 1040x Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Instruction booklet for 1040x Exceptions to tax, Exceptions to tax. Instruction booklet for 1040x Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Instruction booklet for 1040x Rollovers, How to report. Instruction booklet for 1040x Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Instruction booklet for 1040x Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Instruction booklet for 1040x Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Instruction booklet for 1040x Form RRB-1099-R, Form RRB-1099-R. Instruction booklet for 1040x Form W-4P Withholding from retirement plan payments, Choosing no withholding. Instruction booklet for 1040x , Nonperiodic distributions. Instruction booklet for 1040x Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Instruction booklet for 1040x Frozen deposits, Frozen deposits. Instruction booklet for 1040x Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Instruction booklet for 1040x Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Instruction booklet for 1040x H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Instruction booklet for 1040x I In-plan Roth rollovers, In-plan Roth rollovers. Instruction booklet for 1040x Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Instruction booklet for 1040x Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Instruction booklet for 1040x J Joint and survivor annuities, Joint and survivor annuities. Instruction booklet for 1040x L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Instruction booklet for 1040x Lump-sum distributions, Distributions of employer securities. Instruction booklet for 1040x , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Instruction booklet for 1040x Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Instruction booklet for 1040x Multiple-lives annuities, Multiple-lives annuity. Instruction booklet for 1040x N Net Investment Income Tax, Net investment income tax. Instruction booklet for 1040x , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Instruction booklet for 1040x Deferring tax on, Distributions of employer securities. Instruction booklet for 1040x Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Instruction booklet for 1040x Loans treated as distributions from, Effect on investment in the contract. Instruction booklet for 1040x Nonresident aliens Railroad retirement, Nonresident aliens. Instruction booklet for 1040x P Partial rollovers, Partial rollovers. Instruction booklet for 1040x Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Instruction booklet for 1040x Disability pensions, Disability pensions. Instruction booklet for 1040x , Disability Pensions Types of, Types of pensions and annuities. Instruction booklet for 1040x Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Instruction booklet for 1040x Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Instruction booklet for 1040x , Qualified domestic relations order (QDRO). Instruction booklet for 1040x Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Instruction booklet for 1040x Qualified employee annuities Defined, Qualified employee annuity. Instruction booklet for 1040x Simplified Method to be used, Who must use the Simplified Method. Instruction booklet for 1040x Qualified employee plans Defined, Qualified employee plan. Instruction booklet for 1040x Simplified Method to be used, Who must use the Simplified Method. Instruction booklet for 1040x Qualified plans, Who must use the General Rule. Instruction booklet for 1040x (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Instruction booklet for 1040x Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Instruction booklet for 1040x Rollovers, Qualified retirement plan. Instruction booklet for 1040x Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Instruction booklet for 1040x R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Instruction booklet for 1040x Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Reemployment, Reemployment. Instruction booklet for 1040x Related employers and related plans, Related employers and related plans. Instruction booklet for 1040x Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Instruction booklet for 1040x Required beginning date, Required beginning date. Instruction booklet for 1040x Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Instruction booklet for 1040x Retirement bonds, Retirement bonds. Instruction booklet for 1040x Rollovers, Rollovers, Choosing the right option. Instruction booklet for 1040x 20% tax rate on distribution, Eligible rollover distribution. Instruction booklet for 1040x Comparison of direct payment vs. Instruction booklet for 1040x direct rollover (Table 1), Choosing the right option. Instruction booklet for 1040x Direct rollover to another qualified plan, Eligible rollover distribution. Instruction booklet for 1040x , Direct rollover option. Instruction booklet for 1040x In-plan Roth, In-plan Roth rollovers. Instruction booklet for 1040x Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Instruction booklet for 1040x Nontaxable amounts, Rollover of nontaxable amounts. Instruction booklet for 1040x Notice to recipients of eligible rollover distribution, Written explanation to recipients. Instruction booklet for 1040x Property and cash distributed, Property and cash distributed. Instruction booklet for 1040x Roth IRAs, Rollovers to Roth IRAs. Instruction booklet for 1040x Substitution of other property, Rollovers of property. Instruction booklet for 1040x Surviving spouse making, Rollover by surviving spouse. Instruction booklet for 1040x S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Instruction booklet for 1040x Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Instruction booklet for 1040x How to use, How to use the Simplified Method. Instruction booklet for 1040x Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Instruction booklet for 1040x Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Instruction booklet for 1040x Single-life annuities, Annuities for a single life. Instruction booklet for 1040x , Single-life annuity. Instruction booklet for 1040x Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Instruction booklet for 1040x Surviving spouse Distribution rules for, Distributions after the employee's death. Instruction booklet for 1040x Rollovers by, Rollover by surviving spouse. Instruction booklet for 1040x T Tables Comparison of direct payment vs. Instruction booklet for 1040x direct rollover (Table 1), Choosing the right option. Instruction booklet for 1040x Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Instruction booklet for 1040x Ten percent tax for early withdrawal, Payment to you option. Instruction booklet for 1040x , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Instruction booklet for 1040x Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds Distribution of, Distribution of U. Instruction booklet for 1040x S. Instruction booklet for 1040x savings bonds. Instruction booklet for 1040x V Variable annuities, Variable annuities. Instruction booklet for 1040x , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Instruction booklet for 1040x W Withdrawals, Withdrawals. Instruction booklet for 1040x Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Instruction booklet for 1040x Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Instruction booklet for 1040x 20% of eligible rollover, Withholding requirements. Instruction booklet for 1040x , Payment to you option. Instruction booklet for 1040x , 20% Mandatory withholding. Instruction booklet for 1040x Periodic payments, Periodic payments. Instruction booklet for 1040x Railroad retirement, Tax withholding. Instruction booklet for 1040x Worksheets Simplified Method, How to use the Simplified Method. Instruction booklet for 1040x Worksheet A, illustrated, Worksheet A. Instruction booklet for 1040x Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Instruction booklet for 1040x Simplified Method Prev  Up     Home   More Online Publications