Your Federal Income Tax - Publication 17 - 2020 Tax Guide for Individuals

Sep 27, 2026

Comprehensive IRS publication for individuals preparing federal income tax returns for tax year 2020. Covers filing information and filing status, dependents, tax withholding and estimated tax, and detailed guidance across income categories such as wages, interest, Social Security-related benefits, and IRAs. Includes sections on standard and itemized deductions, tax computation, the child tax credit and other dependent credits, applicable refundable and nonrefundable credits, tax tables and rate schedules, plus taxpayer rights, tax help resources, where to file, and an index.

LanguageEnglish

CategoryExam

FormatPDF

Pages138

Reading Time5 h 48 min

AccessFree to download

What's New

Reminders

Introduction

Part One. The Income Tax Return

1 Filing Information

2 Filing Status

3 Dependents

4 Tax Withholding and Estimated Tax

Part Two. Income and Adjustments to Income

5 Wages, Salaries, and Other Earnings

6 Interest Income

7 Social Security and Equivalent Railroad Retirement Benefits

8 Other Income

9 Individual Retirement Arrangements (IRAs)

Part Three. Standard Deduction, Itemized Deductions, and Other Deductions

10 Standard Deduction

11 Taxes

12 Other Itemized Deductions

Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits

13 How To Figure Your Tax

14 Child Tax Credit and Credit for Other Dependents

2020 Tax Table

2020 Tax Computation Worksheet

2020 Tax Rate Schedules

Your Rights as a Taxpayer

How To Get Tax Help

Index

Where To File

Department of the Treasury Internal Revenue Service Your Federal Income Tax For Individuals Publication 17 Catalog Number 10311G For use in preparing 2020 Returns | | Get forms and other information faster and easier at:
• [IRS.gov](IRS.gov) (English) • [IRS.gov/Chinese](IRS.gov/Chinese) (中文)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español) • [IRS.gov/Korean](IRS.gov/Korean) (한국어) | • [IRS.gov/Russian](IRS.gov/Russian) (Pусский)
• [IRS.gov/Vie](IRS.gov/Vietnamese)[t](IRS.gov/Vietnamese)[namese](IRS.gov/Vietnamese) (TiếngViệt) | | | --- | --- | --- | --- | TA2X G0UI2DE0 Department of the Treasury Internal Revenue Service All material in this publication maybe reprinted freely. A citation to Your Federal Income Tax (2020) would be appropriate. Your Federal Income Tax For Individuals Contents What's New ....................... 1 Reminders ........................ 3 Introduction ....................... 3 Part One. The Income Tax Return ......... 5 1 Filing Information ................ 5 2 Filing Status ................... 20 3 Dependents ................... 25 4 Tax Withholding and Estimated Tax ..... 36 Part Two. Income and Adjustments to Income ..................... 45 5 Wages, Salaries, and Other Earnings .... 46 6 Interest Income ................. 53 7 Social Security and Equivalent Railroad Retirement Benefits .............. 61 8 Other Income .................. 66 9 Individual Retirement Arrangements (IRAs) ..................... 75 Part Three. Standard Deduction, Itemized Deductions, and Other Deductions ...... 90 10 Standard Deduction .............. 90 11 Taxes ...................... 94 12 Other Itemized Deductions .......... 98 Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits .. 104 13 How To Figure Your Tax ........... 104 14 Child Tax Credit and Credit for Other Dependents ................. 106 2020 Tax Table .................... 110 2020 Tax Computation Worksheet ........ 122 2020 Tax Rate Schedules .............. 123 Your Rights as a Taxpayer ............. 124 How To Get Tax Help ................ 125 Index .......................... 127 Where To File ..................... 136 The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: • Tax laws enacted by Congress, • Treasury regulations, and • Court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. All taxpayers have important rights when working with the IRS. These rights are described in Your Rights as a Taxpayer in the back of this publication. What's New This section summarizes important tax changes that took effect in 2020. Most of these changes are discussed in more detail throughout this publication. Future developments. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Pub17](Pub17.)[.](Pub17.) Publication 17 changes. We have removed the following 2019 chapters from this publication: 6, 8, 9, 10, 13, 14, 15, 16, 18, 19, 20, 22, 24, 25, 26, 29, 30, 31, 33, 34, 35, and 36. You can find most of the information previously found in those chapters in the primary publication. Please see 2020 Publication 17 changes, later. Due date of return. File your tax return by April 15, 2021. See chapter 1. Economic impact payments—EIP 1 and EIP 2. Any economic impact payments you received are not taxable for federal income tax purposes, but they reduc

FAQs

What does IRS Publication 17 (2020) cover for individual taxpayers?

It covers how to file a federal income tax return, including filing information, filing status, dependents, and tax withholding/estimated tax, and it provides guidance through income, deductions, and credits for tax year 2020.

What key tax changes are summarized in the “What’s New” section for 2020?

The publication summarizes important changes effective in 2020, including information on economic impact payments, recovery rebate credit, and other taxpayer relief provisions, along with specific updates to included chapters and forms.

How does the publication help taxpayers compute taxes and claim credits?

It explains how to figure tax, includes the child tax credit and credit for other dependents, and provides supporting materials such as the 2020 tax table, tax computation worksheet, and tax rate schedules.

Sep 27, 2026

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