[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303799-105":53,"doc-detail-303799-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","tax-year-2023-instructions-for-forms-1040-and-1040-sr","Tax Year 2023 - Instructions for Forms 1040 and 1040-SR","","Tax Year 2023 instructions for Form 1040 and Form 1040-SR guide taxpayers through key filing rules, required forms, and the structure of schedules 1 through 3. The document explains when and where to file, eligibility and options (including Form 1040-SR for certain birth years), and how different situations determine which numbered schedules must be completed. It also highlights available resources such as Free File and IRS online services, and provides an overview section 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":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/tax-year-2023-instructions-for-forms-1040-and-1040-sr/303799/",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/tax-year-2023-instructions-for-forms-1040-and-1040-sr/303799.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","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},"Which form should you use for Tax Year 2023, Form 1040 or Form 1040-SR?","Question",{"text":108,"@type":109},"For 2023 you will use Form 1040, and if you were born before January 2, 1959 you can choose to use Form 1040-SR. The instructions also note you may need only the main form if your situation does not require numbered schedules.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do you decide whether you must complete Schedules 1 through 3?",{"text":113,"@type":109},"A general guide is provided based on your circumstances. For example, additional income may require Schedule 1, certain income adjustments may also require Schedule 1, alternative minimum tax or excess premium tax credit repayment may require Schedule 2, and credits and other payments may require Schedule 3.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the Taxpayer Advocate Service (TAS) and what does it do?",{"text":117,"@type":109},"TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. It can help when tax problems cause financial difficulty, when there is an immediate threat of adverse action, or when the IRS has not responded by promised dates, and the service is free if you qualify.","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},303799,1790434209,{"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},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","TAX YEAR  \n2023  \n1040(and  \n1040-SR)  \n\n| INSTRUCTIONS | Including the instructions for Schedules 1 through 3 |\n| --- | --- |\n| |  |\n| 2023 Changes |  |\n| See What’s New in these instructions.\u003Cbr>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 27, 2023 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  \nName and Address ............... 12  \nSocial Security Number (SSN) ....... 12  \nFiling Status ................... 13  \nDependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents .............. 17  \nIncome ....................... 23  \nTotal Income and Adjusted Gross Income ..................... 31  \nTax and Credits ................. 31  \nPayments ..................... 38  \nRefund ....................... 58  \nAmount You Owe ................ 61  \nSign Your Return ................ 63  \nAssemble Your Return ............. 64  \n2023 Tax Table ..................... 65  \nGeneral Information ................. 78  \nRefund Information .................. 84  \nInstructions for Schedule 1 ............. 85  \nInstructions for Schedule 2 ............. 97  \nInstructions for Schedule 3 ............  102  \nTax Topics .......................  105  \nDisclosure, Privacy Act, and Paperwork Reduction Act Notice ............  107  \nMajor Categories of Federal Income and Outlays for Fiscal Year 2022 ........  109  \nIndex ..........................  111  \nForm 1040 and 1040-SR Helpful Hints  \nFor 2023, you will use Form 1040 or, if you were born before January 2, 1959, 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, 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, or prize or award money. | Schedule 1, Part I |\n| Have any adjustments to income, 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 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 |\n| Can claim a refundable credit (other than the earned income credit, American opportunity credit, or additional child tax credit), such as the net premium tax credit.\u003Cbr>Have other payments, such as an amount paid with a request for an ex","cbCaijdHSevJasLC","https://ap.wps.com/l/cbCaijdHSevJasLC","pdf",4389662,114,"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## Name and Address\n## Social Security Number (SSN)\n## Filing Status\n# Income and Adjusted Gross Income\n## Total Income and Adjusted Gross Income\n# Tax, Credits, and Payments\n## Tax and Credits\n## Payments\n# Refund, Amount You Owe, and Signing\n## Refund\n## Amount You Owe\n## Sign Your Return\n# General Information and Schedules\n## Instructions for Schedule 1\n## Instructions for Schedule 2\n## Instructions for Schedule 3\n# Taxpayer Advocate Service and Taxpayer Rights\n## What is the Taxpayer Advocate Service?\n## What can TAS do for you?","[{\"question\":\"Which form should you use for Tax Year 2023, Form 1040 or Form 1040-SR?\",\"answer\":\"For 2023 you will use Form 1040, and if you were born before January 2, 1959 you can choose to use Form 1040-SR. The instructions also note you may need only the main form if your situation does not require numbered schedules.\"},{\"question\":\"How do you decide whether you must complete Schedules 1 through 3?\",\"answer\":\"A general guide is provided based on your circumstances. For example, additional income may require Schedule 1, certain income adjustments may also require Schedule 1, alternative minimum tax or excess premium tax credit repayment may require Schedule 2, and credits and other payments may require Schedule 3.\"},{\"question\":\"What is the Taxpayer Advocate Service (TAS) and what does it do?\",\"answer\":\"TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. It can help when tax problems cause financial difficulty, when there is an immediate threat of adverse action, or when the IRS has not responded by promised dates, and the service is free if you qualify.\"}]","Tax Year 2023 - Instructions for Forms 1040 and 1040-SR | PDF",1789807172]