Form 1040 and 1040-SR Instructions - 2022 Tax Year - 1040 and 1040-SR

Sep 19, 2026

Upload by Kyle

Instructions for U.S. federal income tax filing for the 2022 tax year using Form 1040 or, for eligible taxpayers born before January 2, 1958, Form 1040-SR. Covers 2022 changes, including updates to filing status wording and the structure of lines and schedules, with references to additional details in the “What’s New” section. Provides a table of contents and guidance on which numbered schedules (1 through 3) to use based on income, adjustments, taxes, credits, payments, and filing complexity. Includes payment options and general IRS guidance.

LanguageEnglish

CategoryForms

FormatPDF

Pages113

Reading Time40 min

AccessFree to download

What’s New

Filing Requirements

Do You Have To File?

When and Where Should You File?

Line Instructions for Forms 1040 and 1040-SR

Filing Status

Name and Address

Social Security Number (SSN)

Instructions for Schedule 1

Instructions for Schedule 2

Instructions for Schedule 3

Tax Topics

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

Index

1040(and TAX YEAR2022 1040-SR) | INSTRUCTIONS | | Including the instructions for Schedules 1 through 3 | | | --- | --- | --- | --- | | | | | | | 2022 Changes | | | | | Form 1040 has new lines. Schedule 1 has new lines. | • Filing status name changed from Qualifying widow(er) to Quali ying surviving spouse. | | For details on these and other changes, see What’s New in these instructions. | | Future Developments | | | | See 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). Free File 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). Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Jan 20, 2023 Cat. No. 24811V Department of the Treasury Internal Revenue Service Table of Contents Contents Page Contents Page What's New ........................ 6 Filing Requirements .................. 8 Do You Have To File? .............. 8 When and Where Should You File? ..... 8 Line Instructions for Forms 1040 and 1040-SR ...................... 12 Filing Status ................... 12 Name and Address ............... 14 Social Security Number (SSN) ....... 14 Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 17 Income ....................... 23 Total Income and Adjusted Gross Income ..................... 31 Tax and Credits ................. 31 Payments ..................... 37 Refund ....................... 56 Amount You Owe ................ 58 Sign Your Return ................ 60 Assemble Your Return ............ 62 2022 Tax Table .................... 63 General Information ................. 76 Refund Information .................. 82 Instructions for Schedule 1 ............. 83 Instructions for Schedule 2 ............. 95 Instructions for Schedule 3 ............ 100 Tax Topics ...................... 104 Disclosure, Privacy Act, and Paperwork Reduction Act Notice ............ 106 Major Categories of Federal Income and Outlays for Fiscal Year 2021 ....... 108 Index .......................... 110 Form 1040 and 1040-SR Helpful Hints For 2022, you will use Form 1040 or, if you were born before January 2, 1958, you have the option to use Form 1040-SR. You 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. If you e-ﬁle your return, the software you use will generally determine which schedules you need. | IF YOU... | THEN USE ... | | --- | --- | | Have additional income, such as business or farm income or loss, unemployment compensation, or prize or award money. | Schedule 1, Part I | | Have any adjustments to income, such as student loan interest, self-employment tax, or educator expenses. | Schedule 1, Part II | | | | | Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. | Schedule 2, Part I | | 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 | | Can claim a nonrefundable credit (other than the child tax creditor the credit for other dependents), such as the foreign tax credit, education credits, or general business credit. | Schedule 3, Part I | | Can claim a refundable cr

FAQs

Which form should you use for the 2022 tax year: Form 1040 or Form 1040-SR?

For 2022, you generally use Form 1040. If you were born before January 2, 1958, you have the option to use Form 1040-SR instead.

How do you decide whether you need Schedules 1 through 3 with your return?

You may only need Form 1040 or Form 1040-SR and none of the numbered schedules. If your return is more complicated—such as certain deductions/credits or additional taxes—you may need one or more schedules based on your circumstances.

When would you use Schedule 1, Schedule 2, or Schedule 3?

Schedule 1 covers additional income and adjustments to income. Schedule 2 is used for alternative minimum tax or certain excess premium tax credit repayments and other specified taxes. Schedule 3 is used for nonrefundable and refundable credits, plus certain other payments.

Sep 19, 2026

Upload by Kyle