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The redesigned Form 1040 includes six new numbered schedules in addition to existing schedules such as Schedule A.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How were tax credits and deductions affected by the 2018 tax reform changes?",{"text":113,"@type":109},"Most tax rates were reduced, the child tax credit amount was increased up to $2,000, and a new dependent-related credit of up to $500 may be available for certain dependents. The deduction for state and local taxes is limited, miscellaneous deductions are eliminated, and the overall limit on itemized deductions is eliminated.",{"name":115,"@type":106,"acceptedAnswer":116},"How do I decide which numbered schedule (1 through 6) to use with Form 1040?",{"text":117,"@type":109},"Use Schedule 1 for additional income and certain deductions, Schedule 2 for AMT or excess advance premium tax credit repayment, Schedule 3 for nonrefundable credits (other than child tax credit) and Schedule 4 for other taxes. 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Forms 1040A and 1040EZ will no longer be used.\u003Cbr>Most tax rates have been reduced. The child tax credit amount has been increased up to $2,000 . | • A new tax credit of up to $500 maybe available for each dependent who doesn’t qualify for the child tax credit.\u003Cbr>• The deduction for state and local taxes has been limited. |  | • The deduction for miscellaneous expenses has been eliminated.\u003Cbr>• The overall limit on itemized deductions has been eliminated.\u003Cbr>For details on these and other changes see What’s New in these instructions. |\n| Future Developments |  |  |  |\n\nSee IRS.gov and [IRS.gov/Forms](IRS.gov/Forms and for)[ and for](IRS.gov/Forms and for) the latest information about developments related to Form 1040 and its instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1040](IRS.gov/Form1040) .  \nFreeFile is the fast, safe, and free way to prepare and e-file your taxes. See [IRS.gov/FreeFile](IRS.gov/FreeFile). Pay Online. It’s fast, simple, and secure. Go to [IRS.gov/Payments](IRS.gov/Payments)  \nDepartment of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nMar 26, 2020 Cat. No. 24811V  \nDepartment of the Treasury  \nInternal Revenue Service  \nTable of Contents  \nContents Page Contents Page What's New ........................ 6 Assemble Your Return ............ 68  \nFiling Requirements .................. 9 General Information ................. 82  \nDo You Have To File? .............. 9 Refund Information .................. 87  \nWhen and Where Should You File? ..... 9  \nWhere To Report Certain Items 2018 Instructions for Schedule 1 ......... 88  \nFr10m7, 21018098,Faorms Wnd 1099-2, .1.09. 5. ,....... 13 2018 Instructions for Schedule 2 ........  100  \nLine Instructions for Form 1040 ......... 15 2018 Instructions for Schedule 3 ........  102  \nFiling Status ................... 15 2018 Instructions for Schedule 4 ........  104  \nName and Address  17  \nSocial Security Num..ber. (S. S. N. )......... 17 2018 Instructions for Schedule 5 ........  107  \nPresidential Election Campaign Fund ... 19 2018 Instructions for Schedule 6 ........  108  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Tax Topics ......................  109  \nOther Dependents .............. 20 Disclosure, Privacy Act, and Paperwork  \nSign Your Return ................ 25 Reduction Act Notice ............  111  \nIncome ....................... 25  \nTotal Income and Adjusted Gross Order Form for Forms and Publications ...  113  \nIncome ..................... 34 Major Categories of Federal Income and  \nTax and Credits ................. 34 Outlays for Fiscal Year 2017 .......  114  \nPRaeymenfundts  ..................... 4464 Index .......................... ~~ ~~116  \nAmount You Owe ................ 66  \nForm 1040 Redesign  \n Everyone files the new Form 1040!  \nUse the base form...  \nonly the schedules that are right for you!  \nForm 1040 Redesign Helpful Hints  \nFor 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will use the redesigned Form 1040, which now has six new numbered schedules in addition to the existing schedules such as Schedule A.  \nMany people will only need to le Form 1040 and none of the new numbered schedules. 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 new numbered schedules. Below is a general guide to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules for more information.  \nIf you e-file your return, you generally won't notice much of a change and the software you use will generally determine which schedules you need.  \n\n| IF YOU... | THEN USE ... |\n| --- ","cbCaiah2he8W9H07","https://ap.wps.com/l/cbCaiah2he8W9H07","pdf",3240564,119,"English","# 2018 Tax Reform Changes\n## Form 1040 Redesign\n## Future Developments\n## Table of Contents\n## Form 1040 Redesign Helpful Hints\n## Which schedule to use based on your situation\n# The Taxpayer Advocate Service Is Here To Help You\n## What is the Taxpayer Advocate Service?\n## What can the Taxpayer Advocate Service do for you?","[{\"question\":\"What changed for the 2018 Form 1040 compared with Form 1040A and Form 1040EZ?\",\"answer\":\"Form 1040 has been redesigned, and Forms 1040A and 1040EZ will no longer be used. The redesigned Form 1040 includes six new numbered schedules in addition to existing schedules such as Schedule A.\"},{\"question\":\"How were tax credits and deductions affected by the 2018 tax reform changes?\",\"answer\":\"Most tax rates were reduced, the child tax credit amount was increased up to $2,000, and a new dependent-related credit of up to $500 may be available for certain dependents. The deduction for state and local taxes is limited, miscellaneous deductions are eliminated, and the overall limit on itemized deductions is eliminated.\"},{\"question\":\"How do I decide which numbered schedule (1 through 6) to use with Form 1040?\",\"answer\":\"Use Schedule 1 for additional income and certain deductions, Schedule 2 for AMT or excess advance premium tax credit repayment, Schedule 3 for nonrefundable credits (other than child tax credit) and Schedule 4 for other taxes. Schedule 5 is for refundable credits and certain other payments, and Schedule 6 is for a foreign address or a third-party designee other than a paid preparer.\"}]","1040 - 2018 Tax Reform Changes - Form 1040 Redesign Helpful Hints | PDF",1789782639,42]