Instructions for Form 1040 - Instructions and Schedules A, B, C, D, E, EIC, F, and SE

Sep 19, 2026

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Instructions for Form 1040 and related schedules A, B, C, D, E, EIC, F, and SE for tax year 1992. The booklet explains fast filing and what’s new, outlines filing requirements and step-by-step preparation, and provides detailed line instructions covering name details, filing status, exemptions, income, adjustments, credits, payments, and the refund or amount owed. It also includes common mistake avoidance, general information such as Tele-Tax and taxpayer rights, penalties and interest, tax tables and rate schedules, plus answers to frequently asked questions including refunds, earned income credit eligibility, refunds timing, dependence rules, and how to obtain forms.

LanguageEnglish

CategoryForms

FormatPDF

Pages84

Reading Time29 min

AccessFree to download

A Note From the Commissioner

Fast Filing

Privacy Act and Paperwork Reduction Act Notice

Section 1— Before You Fill In Form 1040

What’s New for 1992?

What Free Tax Help is Available?

Do You Need Additional Forms or Publications?

Can I Use Substitute Tax Forms?

Section 2— Filing Requirements

Do I Have To File?

Which Form Should I Use?

When Should I File?

Where Should I File?

Section 3— Steps for Preparing Form 1040

Avoid Common Mistakes

Section 4— Line Instructions for Form 1040

Name, Address, and Social Security Number

Filing Status

Income

Adjustments to Income

Credits

Refund or Amount You Owe

Section 5— General Information

What is Tele-Tax?

How To Get Forms and Publications

What Are My Rights as a Taxpayer?

Section 6— Penalties and Interest

Section 7— Tax Table and Tax Rate Schedules

Tax Table

Tax Rate Schedules

Section 8— Instructions for Schedules to Form 1040

Instructions for Form and Schedules A, B, C, D, E, EIC, F, and SE 10401992 Department of the Treasury Internal Revenue Service What’s inside? Answers to frequently asked questions (page 2) Avoid common mistakes (page 9) A note from the Commissioner (page 3) Fast filing (page 3) What’s new for 1992 (page 5) Free tax help (page 5) How to get forms and publications (page 31) How to make a gift to reduce the public debt (page 33) Tax table (page 35) Index (inside back cover) Note: This booklet does not contain any tax forms. Cat. No. 11325E GET THE EARNED INCOME CREDIT YOU DESERVE SEE PAGE 5 Department of the Treasury Internal Revenue Service Instructions for Form 1040 Table of Contents A Note From the Commissioner 3 Fast Filing 3 Privacy Act and Paperwork Reduction Act Notice 4 Section 1— Before You Fill In Form 1040 5 What’s New for 1992? 5 What Free Tax Help is Available? 5 Do You Need Additional Forms or Publications? 5 Can I Use Substitute Tax Forms? 5 Section 2— Filing Requirements 6 Do I Have To File? 6 Which Form Should I Use? 7 When Should I File? 8 Where Should I File? 8 Section 3— Steps for Preparing Form 1040 9 Avoid Common Mistakes 9 Section 4— Line Instructions for Form 1040 10 Name, Address, and Social Security Number 10 Presidential Election Campaign Fund 10 Filing Status 10 Exemptions 11 Income 13 Adjustments to Income 18 Adjusted Gross Income 21 Tax Computation 22 Credits 23 Other Taxes 24 Payments 26 Refund or Amount You Owe 27 Sign Your Return 27 Section 5— General Information 28 What is Tele-Tax? 28 Tele-Tax Topic Numbers and Subjects 29 Call the IRS With Your Tax Question 30 How To Get Forms and Publications 31 What Are My Rights as a Taxpayer? 33 Income Tax Withholding and Estimated Tax Payments for 1993 33 Gift To Reduce the Public Debt 33 Address Change 33 Corresponding With the IRS 33 How Long Should Records Be Kept? 33 Requesting a Copy of Your Tax Return 33 Amended Return 33 Death of Taxpayer 33 Recycling 33 Section 6— Penalties and Interest 34 Section 7— Tax Table and Tax Rate Schedules 35 Tax Table 35 Tax Rate Schedules 47 Section 8— Instructions for Schedules to Form 1040 A-1 Schedule A A-1 Schedule B B-1 Schedule C C-1 Schedule D D-1 Schedule E E-1 Schedule EIC EIC-1 Schedule F F-1 Schedule SE SE-1 Index Inside Back Cover Major Categories of Federal Income and Outlays for Fiscal Year 1991 Back Cover Answers to Frequently Asked Questions How long will it take to get my refund? About 4 to 8 weeks after you mail your return. If you file electronically, it should take about 3 weeks. The earlier you file, the faster you’ll get your refund. To check on the status of your refund, call Tele-Tax. See page 28 for the number. Can I get the earned income credit? If you earn less than $22,370 and a child lived with you, you may be able to take the credit. But other rules apply. For details, call Tele-Tax (see page 28 for the number) and listen to topic no. 402. Although we supported our unmarried, 19-year-old daughter, she spent most of 1992 away from home at school. Can we claim her as a dependent? Yes. The time your child spends at school or on vacation counts as time lived with you. I’m single, live alone, and have no dependents. Can I file as head of household? No. To use this filing status, you must have paid over half the cost of keeping up a home for a child or other qualifying person. How can I get forms and publications? Call 1-800-829-3676 (see page 5 for the times to call); or visit your local IRS office, participating library, bank, or postoffice; or use the order blank on page 31. I asked my employer several times for my W-2 form, but I still don’t have it. What should I do? If you don’t get it by February 16, call the toll-free number listed on page 30 foryour area. We will ask you

FAQs

How long will it take to get my refund for 1992?

Refunds typically take about 4 to 8 weeks after mailing, and about 3 weeks if filing electronically. Filing earlier can help you receive the refund sooner.

Can I claim the Earned Income Credit (EIC)?

If your earnings are under $22,370 and a child lived with you, you may be able to claim the credit, subject to additional rules. The booklet instructs you to use Tele-Tax topic no. 402 for details.

What should I do if I cannot get my W-2 form?

If you do not receive it by February 16, call the toll-free number listed for your area. The booklet states the IRS will ask for certain information and directs readers to Step 1 on page 9.

Sep 19, 2026

Upload by Franzy