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Covers 2019 redesign changes, explains which schedules (1 through 3) may be required based on common situations like additional income, deductions, other taxes, and credits, and provides an overview of key sections such as filing requirements, filing status, income, payments, refunds, and assembling the return. Includes information on the Taxpayer Advocate Service and taxpayer rights.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/1040-instructions-instructions-for-forms-1040-and-1040-sr/303551/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/1040-instructions-instructions-for-forms-1040-and-1040-sr/303551.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What changed for the 2019 Form 1040 filing instructions?","Question",{"text":108,"@type":109},"Form 1040 was redesigned for 2019, and Form 1040-SR is available for taxpayers age 65 and older. These instructions cover both Forms 1040 and 1040-SR, including the schedules referenced in the guidance.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do I know whether I should use schedules 1 through 3?",{"text":113,"@type":109},"Use the guide in the helpful hints to match your situation to the needed schedule parts. For example, additional income may require Schedule 1, certain deductions may require Schedule 1 Part II, and specific credits or other payments may require Schedule 3.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the Taxpayer Advocate Service and how can it help?",{"text":117,"@type":109},"The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers protect taxpayer rights. TAS can help resolve problems you can’t resolve with the IRS and is free if you qualify, including situations causing financial difficulty or facing an immediate threat of adverse action.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303551,1790917765,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","1040and  \nTAX YEAR2019 1040-SR  \n\n| INSTRUCTIONS |  | Including the instructions for Schedules 1 through 3 |  |\n| --- | --- | --- | --- |\n| |  |  |  |\n| 2019 Changes |  |  |  |\n| Form 1040 has been redesigned. | • Form 1040-SR, a new form, is available for use by taxpayers age 65 and older. |  | • These instructions cover both Forms 1040 and 1040-SR. 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 the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1040](IRS.gov/Form1040) .  \nFree File is the fast, safe, and free way to prepare and e-file your taxes. See [IRS.gov/FreeFile](IRS.gov/FreeFile).  \nPay 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)  \nJan 08, 2020 Cat. No. 24811V  \nDepartment of the Treasury  \nInternal Revenue Service  \nTable of Contents  \nContents Page Contents Page  \nWhat's New ........................ 6  \nFiling Requirements .................. 8  \nDo You Have To File? .............. 8  \nWhen and Where Should You File? ..... 8  \nLine Instructions for Forms 1040 and 1040-SR ...................... 12  \nFiling Status ................... 12  \nName and Address ............... 14  \nSocial Security Number (SSN) ....... 14  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 16  \nIncome ....................... 20  \nTotal Income and Adjusted Gross Income ..................... 29  \nTax and Credits ................. 29  \nPayments ..................... 37  \nRefund ....................... 55  \nAmount You Owe ................ 58  \nSign Your Return ................ 60  \nAssemble Your Return ............ 61  \n2019 Tax Table .................... 62  \nGeneral Information ................. 75  \nRefund Information .................. 80  \nInstructions for Schedule 1 ............. 81  \nInstructions for Schedule 2 ............. 91  \nInstructions for Schedule 3 ............. 95  \nTax Topics ....................... 98  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............  100  \nOrder Form for Forms and Publications ...  102 Major Categories of Federal Income and Outlays for Fiscal Year 2018 .......  103  \nIndex ..........................  105  \nForm 1040 and 1040-SR Helpful Hints  \nFor 2019, you will use Form 1040 or, if you were born before January 2, 1955, you have the option to use new Form 1040-SR.  \nYou may only need to le Form 1040 or 1040-SR and none of the numbered 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 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| --- | --- |\n| Have additional income, such as business or farm income or loss, unemployment compensation, prize or award money, or gambling winnings. | Schedule 1, Part I |\n| Have any deductions to claim, such as student loan interest deduction, self-employment tax, or educator expenses. | Schedule 1, Part II |\n|  |  |\n| Owe AMT or need to make an excess advance premium tax credit repayment. | Schedule 2, Part I |\n| Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other quali ed retirement plans and tax-favored accounts. | Schedule 2, Part II |\n| Can claim a nonrefundable credit other than the child tax creditor the credit for other dependents, such ","cbCaidGnLduCLx9f","https://ap.wps.com/l/cbCaidGnLduCLx9f","pdf",4338199,108,"English","# What's New\n# Filing Requirements\n# Do You Have To File?\n# When and Where Should You File?\n# Line Instructions for Forms 1040 and 1040-SR\n# Filing Status\n# Name and Address\n# Social Security Number (SSN)\n# Dependents, Qualifying Child, and Credit for Other Dependents\n# Income\n# Total Income and Adjusted Gross Income\n# Tax and Credits\n# Payments\n# Refund\n# Amount You Owe\n# Sign Your Return\n# Assemble Your Return\n# 2019 Tax Table\n# General Information\n# Refund Information\n# Instructions for Schedule 1\n# Instructions for Schedule 2\n# Instructions for Schedule 3\n# Tax Topics\n# Disclosure, Privacy Act, and Paperwork Reduction Act Notice\n# Index\n# Form 1040 and 1040-SR Helpful Hints\n## Form 1040-SR option and schedule selection guide\n# The Taxpayer Advocate Service Is Here To Help You","[{\"question\":\"What changed for the 2019 Form 1040 filing instructions?\",\"answer\":\"Form 1040 was redesigned for 2019, and Form 1040-SR is available for taxpayers age 65 and older. These instructions cover both Forms 1040 and 1040-SR, including the schedules referenced in the guidance.\"},{\"question\":\"How do I know whether I should use schedules 1 through 3?\",\"answer\":\"Use the guide in the helpful hints to match your situation to the needed schedule parts. For example, additional income may require Schedule 1, certain deductions may require Schedule 1 Part II, and specific credits or other payments may require Schedule 3.\"},{\"question\":\"What is the Taxpayer Advocate Service and how can it help?\",\"answer\":\"The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers protect taxpayer rights. TAS can help resolve problems you can’t resolve with the IRS and is free if you qualify, including situations causing financial difficulty or facing an immediate threat of adverse action.\"}]","1040 Instructions - Instructions for Forms 1040 and 1040-SR | PDF",1789805072,38]