[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303726-105":53,"doc-detail-303726-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1040-and-1040-sr-instructions-2021","Form 1040 and 1040-SR Instructions - 2021","","Instructions for filing federal income tax for tax year 2021, covering key changes affecting Forms 1040 and 1040-SR, including American Rescue Plan (ARP) provisions. Provides guidance on filing requirements, when and where to file, filing status, name and address, Social Security Number, dependents and related credits, income, tax and credits, payments, refunds, and return assembly. Includes overview help on which schedules 1 through 3 to complete based on the taxpayer’s circumstances, plus information on the Taxpayer Advocate Service and IRS assistance resources.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1040-and-1040-sr-instructions-2021/303726/",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/form-1040-and-1040-sr-instructions-2021/303726.png","ImageObject",442,249,{"name":88,"@type":89},"Ben ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What forms do taxpayers use for tax year 2021?","Question",{"text":108,"@type":109},"For 2021, taxpayers use Form 1040, and those born before January 2, 1957 have the option to use Form 1040-SR.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do the 2021 changes affect Forms 1040 and 1040-SR?",{"text":113,"@type":109},"The instructions summarize specific 2021 changes, including American Rescue Plan (ARP) provisions that affect items such as child and dependent care credit, self-only EIC, and the child tax credit.",{"name":115,"@type":106,"acceptedAnswer":116},"When should a taxpayer complete Schedules 1 through 3?",{"text":117,"@type":109},"Complete the schedules based on the taxpayer’s circumstances; for example, Schedule 1 for additional income or certain deductions, Schedule 2 for AMT or excess advance premium tax credit repayment, and Schedule 3 for certain nonrefundable or refundable credits and other payments.","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},303726,1790248227,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"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":37},2336478951081,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","TAX YEAR  \n2021  \n1040(and  \n1040-SR)  \n\n| INSTRUCTIONS |  | Including the instructions for Schedules 1 through 3 |  |\n| --- | --- | --- | --- |\n| |  |  |  |\n| 2021 Changes |  |  |  |\n| American Rescue Plan (ARP) of 2021. The following ARP provisions affect tax year 2021.\u003Cbr>Child and dependent care credit\u003Cbr>increased.\u003Cbr>Self-only EIC expanded. | • Child tax credit expanded. Advance payments of the child tax credit were made in 2021. |  | 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)  \nDec 21, 2021 Cat. No. 24811V  \nDepartment of the Treasury  \nInternal Revenue Service  \nTable of Contents  \nContents Page Contents Page  \nWhat's New ........................ 6  \nFiling Requirements .................. 9  \nDo You Have To File? .............. 9  \nWhen and Where Should You File? ..... 9  \nLine Instructions for Forms 1040 and 1040-SR ...................... 13  \nFiling Status ................... 13  \nName and Address ............... 15  \nSocial Security Number (SSN) ....... 15  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 18  \nIncome ....................... 23  \nTotal Income and Adjusted Gross Income ..................... 30  \nTax and Credits ................. 30  \nPayments ..................... 37  \nRefund ....................... 58  \nAmount You Owe ................ 61  \nSign Your Return ................ 63  \nAssemble Your Return ............ 64  \n2021 Tax Table .................... 65  \nGeneral Information ................. 78  \nRefund Information .................. 83  \nInstructions for Schedule 1 ............. 84  \nInstructions for Schedule 2 ............. 96  \nInstructions for Schedule 3 ............  101  \nTax Topics ......................  105  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............  107  \nMajor Categories of Federal Income and Outlays for Fiscal Year 2020 .......  109  \nIndex ..........................  111  \nForm 1040 and 1040-SR Helpful Hints  \nFor 2021, you will use Form 1040 or, if you were born before January 2, 1957, you have the option to use 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, self-employment tax, or educator expenses. | Schedule 1, Part II |\n|  |  |\n| Owe alternative minimum tax (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 th","cbCaihZSIQPIlTNQ","https://ap.wps.com/l/cbCaihZSIQPIlTNQ","pdf",4277175,114,"English","# 2021 Changes\n# Future Developments\n# Table of Contents\n## Filing Requirements\n## Line Instructions for Forms 1040 and 1040-SR\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## Form 1040 and 1040-SR Helpful Hints\n## The Taxpayer Advocate Service Is Here To Help You","[{\"question\":\"What forms do taxpayers use for tax year 2021?\",\"answer\":\"For 2021, taxpayers use Form 1040, and those born before January 2, 1957 have the option to use Form 1040-SR.\"},{\"question\":\"How do the 2021 changes affect Forms 1040 and 1040-SR?\",\"answer\":\"The instructions summarize specific 2021 changes, including American Rescue Plan (ARP) provisions that affect items such as child and dependent care credit, self-only EIC, and the child tax credit.\"},{\"question\":\"When should a taxpayer complete Schedules 1 through 3?\",\"answer\":\"Complete the schedules based on the taxpayer’s circumstances; for example, Schedule 1 for additional income or certain deductions, Schedule 2 for AMT or excess advance premium tax credit repayment, and Schedule 3 for certain nonrefundable or refundable credits and other payments.\"}]","Form 1040 and 1040-SR Instructions - 2021 | PDF",1789806508]