21 - 1040 (Forecast)
21 - 1040 (Forecast)
21 - 1040 (Forecast)
No password is needed.
If you find a data entry cell to be protected, it is because it is a calculated value using
input from another location in the spreadsheet. Read the instructions for that line to determine where
the values are derived. However, for most calculated cells, a manual override cell is provided if you
need to override the calculated value. After a while, you will figure out that the spreadsheet is completely functional
without needing to unprotect it.
Errors
If you find an error, first check the revision date/time above against the
revision number of the latest spreadsheet to be published at:
https://sites.google.com/view/incometaxspreadsheet/home/changes
If you find you're using an earlier version, review the changes made since your version
to determine if the problem you've encountered has has already been fixed.
If so, please download the latest version and begin again. (There is no simple way to migrate...)
If you cannot determine (or you're not sure) as to whether or not the problem(s) you've found
has been corrected, please do your fellow taxpayers a favor by reporting the problem to:
incometaxspreadsheet@gmail.com
SUMMARY
Adjusted Gross Income $0 Form 1040, Line 11
Total Deductions 0 Form 1040, Line 14
Taxable Income 0 Form 1040, Line 15
Total Tax 0 Form 1040, Line 24
Total Payments/Credits 0 Form 1040, Line 33
Amount You Owe 0 Form 1040, Line 37
US Mail:
Glenn Reeves
(Tax Calculator)
1 Burlingwood Ct.
Burlington, KS 66839-2418
Thank you for using my spreadsheet and for any money you decide to send!
Federal Income Tax Spreadsheet
Sheet Name
Table of Contents
(with hyperlink) © Glenn Reeves, 2021
Title / Description
Disclaimer Possible tax return coversheet which includes a disclaimer, important notes, and a summary.
Table of Contents Table of contents with links to the sheets included in this spreadsheet.
Instructions Important notes, general notes, and instructions to help you get started.
W-2s Form W-2, Wage and Tax Statement
1099-INT Form 1099-INT, Interest Income
1099-DIV Form 1099-DIV, Dividend Income
1099-G Form 1099-G, Certain Government Payments
1099-MISC Form 1099-MISC, Miscellaneous Income (Way too complicated -- included for information)
1099-R Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
SSA-1099 Form SSA-1099, Social Security Benefit Statement and IRS Notice 703, To See If Your Social Security Benefits May Be Taxable
1040 Form 1040, U.S. Individual Income Tax Return
Sch. 1 Schedule 1, Additional Income and Adjustments to Income
Sch. 2 Schedule 2, Additional Taxes
Sch. 3 Schedule 3, Nonrefundable Credits
Earned Inc WS Earned Income Worksheet — Used as input to Line 9 (SD Depnts), Line 13a (CTC), & Form 8812.
Lines 5ab (Simplified Meth WS) Simplified Method Worksheet—Lines 5a and 5b -- to determine taxable amount of retirement pension or annuity.
Line 6ab (SS Bene) Social Security Benefits Worksheet – Lines 6a and 6b -- to determine taxable amount of Social Security benefits.
Line 12 (SD Depnts) Standard Deduction Worksheet for Dependents — Line 12
Sch. 1, Line 1 (SALT) State and Local Income Tax Refund Worksheet — Line 1
Line 16 (QDCG Tax) Qualified Dividends and Capital Gain Tax Worksheet—Line 12a
Line 19 (CTC) Child Tax Credit and Credit for Other Dependents Worksheet -- Line 19 (From Publication 972)
Line 27 (EIC) Line 27 — Earned Income Credit Worksheet — Spreadsheet provides assistance in completing this.
Line 30 (Rebate Credit) Recovery Rebate Credit Worksheet—Line 30 (Do not use for 2021 Tax Year.)
Sch. 1 Line 19 (IRA) IRA Deduction Worksheet — Schedule 1, Line 19
Line 20 (Stu Loan) Student Loan Interest Deduction Worksheet — Schedule 1, Line 20
Sch. A Schedule A, Itemized Deductions
Sch. B Schedule B, Interest and Ordinary Dividends
Sch. C Schedule C, Profit or Loss from Business (Two Schedule C's are included)
Sch. D Schedule D, Capital Gains and Losses
Schedule D Worksheets
Sch. D WS - Capital Loss Carryover Worksheet—Schedule D, Lines 6 and 14
- 28% Rate Gain Worksheet—Schedule D, Line 18
- Schedule D Tax Worksheet
Sch. E Schedule E, Supplemental Income and Loss
Sch. F Schedule F, Profit or Loss from Farming
Sch. R Schedule R, Credit for the Elderly or the Disabled
Sch. SE Schedule SE, Self-Employement Tax (Two Schedule SE's are included)
1116 Form 1116, Foreign Tax Credit
2210 Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2441 Form 2441, Child and Dependent Care Expenses
2555 Form 2555, Foreign Earned Income
4562 Form 4562, Depreciation and Amortization
6251 Form 6251, Alternative Minimum Tax—Individuals
8283 Form 8283, Noncash Charitable Contributions
8606 Form 8606, Nondeductible IRAs
8812 Schedule 8812, Additional Child Tax Credit
8863 Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
8889 Form 8889, Health Savings Accounts
8949A Form 8949, Sales and Other Dispositions of Capital Assets
8949B Form 8949, Sales and Other Dispositions of Capital Assets
8949C Form 8949, Sales and Other Dispositions of Capital Assets
8949D Form 8949, Sales and Other Dispositions of Capital Assets
8959 Form 8959, Additional Medicare Tax
8960 Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts
8962 Form 8962, Premium Tax Credit
8995 Form 8995, Qualified Business Income Deduction Simplified Computation
EIC Table Earned Income Credit (EIC) Table (From Form 1040, General Instructions)
Tax Table Tax Table (From Form 1040, General Instructions)
Changes Changes made to this spreadsheet since it's first publication this tax year
Excel1040 -- Income Tax Spreadsheet
Instructions for Use
IMPORTANT NOTES:
1. The purpose of this spreadsheet is to help U.S. taxpayers calculate their own federal income tax returns.
The spreadsheet attempts to perform the mechanics of tax preparation (i.e. 'do the math') in accordance
with IRS forms and instructions.
2. This spreadsheet is designed for taxpayers who are capable of preparing their own federal income tax returns.
Users of this spreadsheet must know what information needs to be entered and where to enter it.
Users of this spreadsheet must also be sufficiently familiar with the IRS forms and instructions that apply to
their tax return in order to detect and correct any and all user and spreadsheet errors that might occur.
Although some error checking is included, this spreadsheet will not prevent you from making mistakes.
3. The user must assume full responsibility as to the correctness and appropriateness of any and all amounts
entered and results produced. Be sure to use current copies of actual IRS forms and instructions when
validating the spreadsheet's results. IRS forms and instructions: https://www.irs.gov/downloads/irs-pdf
4. It is vitally important that all spreadsheet users promptly report any error(s) they find so that the spreadsheet
can be corrected. Report errors to: incometaxspreadsheet@gmail.com
GENERAL NOTES:
1. Unprotected data entry cells have a light blue fill color.
Cells containing calculated amounts are usually protected and have a darker blue fill color.
Form and worksheet areas are protected. However, users are able to adjust printing properties.
2. "Manual override" cells are available for many calculated cells. The use of override cells is discouraged
because manual overrides can defeat the spreadsheet's automatic updating feature. If you are having
to use a manual override because of a spreadsheet error, be sure to report the error as soon as possible.
NOTE: To clear data from an override cell, highlight it and then press the <Delete> key.
Do not press the <space> bar because, although it is invisible, the <space> character is treated the
same as any visible character.
3. To check a checkbox, simply type an 'X' (any character will work) in the box and press <Enter>.
NOTE: To clear an 'X' from an checkbox, highlight it and then press the <Delete> key.
Do not press the <space> bar because, although it is invisible, the <space> character is treated the
same as any visible character.
4. Prior to printing, to remove colors from all forms and worksheets, place an 'X' in Cell AK2 on the '1040' sheet.
Likewise, to remove social security numbers from all forms and worksheets, place an "X" in Cell AK3 on the '1040' sheet.
5. If using copy/paste to copy information from another source, be sure to paste using 'Paste-Values'.
Otherwise, cell properties could be inadvertently changed. (e.g. A normally unprotected cell could become
protected.)
INSTRUCTIONS:
1. Click on the tab labeled '1040' and enter all of the information required for Form 1040, Page 1.
2. Enter your birthdate and, if filing Married - Filing Jointly, enter your spouse's birthdate to the right of the Form 1040.
3. Click on the tab labeled 'W-2s' and enter any employment income reported to you on Form W-2.
Be sure to enter your information in Rows 2 through 24 and your spouse's information into Rows 31 through 53.
4. Click on the tab labeled '1099-INT' and enter any interest income reported to you on Form 1099-INT.
(Interest income information will automatically appear on Schedule B, Line 1.)
5. Click on the tab labeled '1099-DIV' and enter any dividend income reported on Form 1099-DIV.
(Dividend income information will automatically appear on Schedule B, Line 5.)
6. Click on the tab labeled '1099-R' and enter any IRA/pension/annuity income reported to you on Form 1099-R.
7. Click on the tab labeled 'SSA-1099' and enter any Social Security income reported to you on Form SSA-1099.
8. Begin a careful, line-by-line, review of the sheet labeled '1040'. If additional information is needed for a
particular line, then look for a sheet associated with that line (e.g. "Line 9 (QBID)") to determine if additional
information needs to be entered.
HINT: Recommend regularly checking and saving your spreadsheet.
9. Review every tab to determine it's applicability to your tax return and make sure each sheet is completed.
NOTE: At any time, you may change the tab color by right-mouse clicking on the tab. Also, at any time,
you may click and drag sheet tabs to be arranged in any order you desire. Doing so will not affect
the function of the spreadsheet.
10. Recommend printing your return and reviewing the printed copy against actual IRS forms and instructions.
11. Transfer results to an electronic filing service or hard copies of the forms.
Table of Contents
W-2s
Information from Form W-2, Wage and Tax Statement Maximum SS Tax Earnings: $142,800.00 SS Tax Rate: 6.2% Max. SS Tax: $8,853.60 per person
Page 4
W-2s
TOTALs TOTALs Used at: Excess Soc. Sec. Tax Withheld Used at:
1 Wages, tips, other compensation 0.00 Form 1040, Line 1.
2 Federal income tax withheld 0.00 Form 1040, Line 25a Only bolded amounts are used in this spreadsheet.
3 Social security wages 0.00 Sch. SE, Line 8a
4 Social security tax withheld 0.00 Line 13a (CTC), Child Tax Credit W/S, Line 11 W/S, Line 6; Form 8812, Line 9 W/S, Line 1 0 Sch. 5 (Form 1040), Line 72
5 Medicare wages and tips 0.00 Form 8959, Who Must File, Criterion 3; Form 8959, Additional Medicare Tax, Line 1
6 Medicare tax withheld 0.00 Line 13a, Child Tax Credit Worksheet, Line 14 Worksheet, Line 7; Form 8812, Line 9 W/S, Line 2; Form 8959, Additional Medicare Tax, Line 19
7 Social Security Tips 0.00
8 Allocated Tips 0.00
10 Dependent Care Benefits 0.00 Form 2441, Part III, Line 12
11 Nonqualified plans 0.00
12a See instructions for box 12 0.00
12b 0.00
12c 0.00
12d 0.00
13 Stat Emp / Retire / 3rd Party Sick 0.00
14 Other 0.00
14 Railroad retire (RRTA) compensation 0.00 Form 8959, Additional Medicare Tax, Who Must File, Criterion 2 and 4; Line 14
14 RRTA medicare tax withheld (see Form CT-2) 0.00 Form 8959, Additional Medicare Tax, Line 23
16 State wages, tips, etc. 0.00
17 State income tax 0.00 Sch. A, Line 5
18 Local wages, tips, etc. 0.00
19 Local income tax 0.00 Sch. A, Line 5
Page 5
1099-INT
10 Market discount
11 Bond premium
12 Bond premium on Treasury obligations
13 Bond premium on tax–exempt bond
14 Tax-exempt and tax credit bond CUSIP no.
15 State
16 State identification no.
17 State tax withheld
Only bolded amounts are used in this spreadsheet.
10 Market discount
11 Bond premium
12 Bond premium on Treasury obligations
13 Bond premium on tax–exempt bond
14 Tax-exempt and tax credit bond CUSIP no.
15 State
16 State identification no.
17 State tax withheld
Only bolded amounts are used in this spreadsheet.
Page 6
1099-INT
Page 7
1099-DIV
Page 8
1099-DIV
Page 9
1099-G
Page 10
This form has yet to be implemented.
Download and follow IRS instructions for where the information and amounts should be entered.
NOTE: Amounts of more than $600 will NOT typically be reported on Schedule 1 (Form 1040), Line 8.
NOTE: To report 1099-MISC income on Schedule 1 (Form 1040), Line 8, use the override cell for
Schedule 1 (Form 1040), Line 8 (Cells AI43 and AJ44)
Information from Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Qualified I
Enter your name on the Enter payer's Total Total Pension CONVersion R
sheet labeled '1040' name here. Payer #2 Payer #3 Payer #4 Payer #5 Payer #6 Payer #7 Payer #8 Payer #9 IRAs / Annuities to ROTH IRA A
Enter "IRA" or "P/A" or "CONV" IRA P/A CONV ###
1 Gross distribution 0.00 0.00 0.00 ###
2a Taxable amount 0.00 0.00 0.00 ###
2b Taxable amount not determined / total distr. ---- ---- ----
3 Capital gain (included in box 2a) 0.00 0.00 0.00 ###
4 Federal income tax withheld 0.00 0.00 0.00 ###
5 Employee contributions / Insurance premiums /
Designated Roth IRA contributions 0.00 0.00 0.00 ###
6 Net unrealized appreciation in employer's securities 0.00 0.00 0.00 ###
7 Distribution code(s) (Code D only) ---- ---- ----
8 Other 0.00 0.00 0.00 ###
9a Your percentage of total distribution 0.0% 0.0% 0.0% ###
9b Total employee contributions 0.00 0.00 0.00 ###
10 Amount allocable to IRR within 5 years 0.00 0.00 0.00 ###
11 1st year of desig. Roth contrib. 0.00 0.00 0.00 ###
12 FATCA filing requirement ---- ---- ---- ###
13 Date of Payment ---- ---- ---- ###
14 State tax withheld 0.00 0.00 0.00 ###
15 State/payer's state no. ---- ---- ----
16 State distribution 0.00 0.00 0.00 ###
17 Local tax withheld 0.00 0.00 0.00 ###
18 Name of locality ---- ---- ----
19 Local distribution 0.00 0.00 0.00 ###
Only bolded amounts are used in this spreadsheet.
Information from Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Qualified
Enter your spouse's name on the Total Total Pension Conversion
sheet labeled '1040' Payer #1 Payer #2 Payer #3 Payer #4 Payer #5 Payer #6 Payer #7 Payer #8 Payer #9 IRAs / Annuities to ROTH IRA
Enter "IRA" or "P/A" or "CONV" IRA P/A CONV ###
1 Gross distribution 0.00 0.00 0.00 ###
2a Taxable amount 0.00 0.00 0.00 ###
2b Taxable amount not determined / total distr. ---- ---- ----
3 Capital gain (not included in box 2a) 0.00 0.00 0.00 ###
4 Federal income tax withheld 0.00 0.00 0.00 ###
5 Employee contributions / Insurance premiums /
Designated Roth IRA contributions 0.00 0.00 0.00 ###
6 Net unrealized appreciation in employer's securities 0.00 0.00 0.00 ###
7 Distribution code(s) (Code D only) ---- ---- ----
8 Other 0.00 0.00 0.00 ###
9a Your percentage of total distribution 0.0% 0.0% 0.0% ###
9b Total employee contributions 0.00 0.00 0.00 ###
10 Amount allocable to IRR within 5 years 0.00 0.00 0.00 ###
11 1st year of desig. Roth contrib. 0.00 0.00 0.00 ###
12 FATCA filing requirement ---- ---- ---- ###
13 Date of Payment ---- ---- ---- ###
14 State tax withheld 0.00 0.00 0.00 ###
15 State/payer's state no. ---- ---- ----
16 State distribution 0.00 0.00 0.00 ###
17 Local tax withheld 0.00 0.00 0.00 ###
18 Name of locality ---- ---- ----
19 Local distribution 0.00 0.00 0.00 ###
Only bolded amounts are used in this spreadsheet.
Page 12
1099-R
Information from Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Total Qualified
Total Pension / Conversion
Total Distributions IRAs Annuities to ROTH IRA
IRA P/A CONV Used at: If your IRA is fully taxable, this spreadsheet will automatically enter
1 Gross distribution 0.00 0.00 0.00 Form 1040, Line 4a, 5a 0 the total IRA distributions (from Form(s) 1099-R, box 2a) on line 4b;
2a Taxable amount 0.00 0.00 0.00 Form 1040, Line 4b, 5b do not make an entry on line 4a.
2b Taxable amount not determined / total distr. ---- ---- ---- If your pension or annuity is fully taxable, this spreadsheet will automatically
3 Capital gain (not included in box 2a) 0.00 0.00 0.00 enter the total pension or annuity distributions (from Form(s) 1099-R, box 2a)
4 Federal income tax withheld 0.00 0.00 0.00 1040, line 25b on line 5b; do not make an entry on line 5a.
5 Employee contributions / Insurance premiums /
Designated Roth IRA contributions 0.00 0.00 0.00
6 Net unrealized appreciation in employer's securities 0.00 0.00 0.00 If your Form 1099-R doesn't show the taxable amount, you must use
7 Distribution code(s) (Portion of line 2a w/Code D) ---- 0.00 ---- Form 8960, Line 3 (for Dist. Code 'D' only) the General Rule explained in Pub. 939 to figure the taxable part to enter on
8 Other ---- ---- ---- line 4b. But if your annuity starting date was after July 1, 1986,
9a Your percentage of total distribution 0.0% 0.0% 0.0% see Simplified Method, sheet "Lines 5ab (Simplified Meth WS)", to find out if you
9b Total employee contributions 0.00 0.00 0.00 must use that method to figure the taxable part. You can ask the IRS to figure the
10 Amount allocable to IRR within 5 years 0.00 0.00 0.00 taxable part for you for a $1,000 fee. For details, see Pub. 939.
11 1st year of desig. Roth contrib. 0.00 0.00 0.00
12 FATCA filing requirement ---- ---- ----
13 Date of Payment ---- ---- ----
14 State tax withheld 0.00 0.00 0.00 Sch. A, Line 5a The sheet labeled "Line 5ab (Simplified Meth WS)" is a stand-alone worksheet that
15 State/payer's state no. ---- ---- ---- is used to calculate the taxable amount of a pension or annuity that is not fully taxable.
16 State distribution 0.00 0.00 0.00
17 Local tax withheld 0.00 0.00 0.00 Sch. A, Line 5a
18 Portion of state and local taxes w/Code D ---- 0.00 0.00
19 Local distribution 0.00 0.00 0.00
Page 13
SSA-1099
Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D
A Enter the total amount from box 5 of all your Forms SSA-1099. Include the
full amount of any lump-sum benefit payments received in 2021, for 2021 and
earlier years. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A. . . . . . . 0 0.5
B Multiply line A by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B 0
C Enter your total income that is taxable (excluding Line A), such as pensions, wages, interest, ordinary
dividends, and capital gain distributions. Do not reduce your income by any items such
as student loan interest deduction, the standard deduction (or itemized deductions), or
exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C 0
D Enter any tax-exempt interest such as interest on municipal bonds . . . . . . . . . . . . . . . . . . . . . D 0
E Add lines B, C, and D, and enter the total here. Then, read the information below . . . . . . . . . . . . . . E 0
1. You were single, a head of o Enter the total amount from line A above on Form 1040,
household, or a qualifying widow(er) line 6a, and enter -0- on Form 1040, line 6b.
and line E above is more than Get More Information
$25,000. From the IRS
If you still have questions about
2. You were married, would file jointly, and o If you were married, file separately, and lived apart from whether your social security
line E above is more than $32,000. your spouse for all of 2021, enter “D” to the right of the word benefits are taxable, see IRS
“benefits” on Form 1040, line 6a. Pub. 915 or your 2021 federal
3. You were married, would file separately, income tax return instructions, or
and line E above is more than zero (more than visit IRS.gov and enter 'social
$25,000 if you lived apart from your spouse security income' in the search box.
for all of 2021).
Go to www.irs.gov/Forms to view,
download, or print all of the forms
If your figures show that part of Note. If your figures show that part of your benefits may be and publications you may need.
your benefits may be taxable, see taxable and you received benefits in 2021 that were for a
IRS Pub. 915, and Social Security prior year, see IRS Pub. 915, Social Security and Equivalent
Benefits in your 2021 federal
income tax return instructions.
Do not return this notice to the SSA or the IRS. Keep it with your records.
Page 14
SSA-1099
Page 15
1040 2021
Department of the Treasury––Internal Revenue Service (99)
Form
U.S. Income Tax Forecast OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
Filing Status Single Married filing jointly Married filing separately (MFS) Head of Household (HOH) Qualifying Widow(er) (QW)
Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is a
one box. child but not your dependent.
Your first name and middle initial Last name Your social security number
000-00-0001
If joint return, spouse's first name and middle initial Last name Spouse's social security number
000-00-0002
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
Check here if you, or your
spouse if filing jointly, want $3
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP Code to go to this fund. Checking a
box below will not change
your tax or refund.
Foreign country name Foreign province/state/county Foreign postal code
You Spouse
At any time during 2020, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? Yes No
Dependents (see instructions) : (2) Social security (4) if qualified for (see instructions):
number
(3) Birthdate
If more (1) First name Last name Child Tax Credit Credit for other dependents
than four
dependents,
see instructions
and check
here
1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 0
Attach 2a Tax-exempt interest . . . . 2a 0 b Taxable interest. . . . . . . . 2b 0
Sch. B if required
3a Qualified dividends . . . . 3a 0 b Ordinary dividends . . . . . . 3b 0
Standard 4a IRA Distributions . . . . 4a b Taxable amount . . . . . . . 4b 0
Deduction for -- 5a Pensions and annuities . . . 5a b Taxable amount . . . . . . . 5b 0
• Single or married 6a Social security benefits 6a 0 b Taxable amount . . . . . . . 6b 0
filing separately 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . 7
$12,550 8 Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 8 0
• Married filing 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . . . . . . 9 0
jointly or Qualifying 10 Adjustments to income:
widow(er) a From Schedule 1, line 22 . . . . . . . . . . . . . . . . . . . 10a 0
$25,100 b Charitable contributions if you take the standard deduction. See instructions . . . 10b
• Head of house c Add lines 10a and 10b. These are your total adjustments to income . . . . . . . . . . . . . . 10c 0
$18,800 11 Subtract line 10c from line 9. This is your adjusted gross income . . . . . . . . . . . . . . . 11 0
• If you checked 12 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . . . 12 0
any box under 13 Qualified business income deduction. Attach Form 8995 or Form 8995-A . . . . . . . . . . . 13
Standard Deduction, 14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 0
see instructions. 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- . . . . . . . . . 15 0
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2021)
Form 1040 (2021) Page 2
16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16 0
17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 17 0
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 0
19 Child tax credit or credit for other dependents . . . . . . . . . . . . . . . . . . . 19 0
20 Amount from Schedule 3, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . 20 0
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 0
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . 22 0
23 Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . . . . . . . 23 0
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . . . . . 24 0
25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . 25a 0
b Form(s) 1099 . . . . . . . . . . . . . . . . . . . . . . . . 25b 0
c Other forms (see instructions) . . . . . . . . . . . . . . . . . . 25c 0
If you have a
• qualifying child, d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . . . . . 25d 0
attach Sch EIC.
26 2021 estimated tax payments and amount applied from 2020 return . . . . . . . . . . . . 26
27 Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . 27 0
• If you have 28 Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . . . 28 0
nontaxable
combat pay, 29 American opportunity credit from Form 8863, line 8 . . . . . . . . . . . 29
see instructions.
30 Recovery rebate credit. See instructions . . . . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 13 . . . . . . . . . . . . . . . . . 31 0
32 Add lines 27 through 31. These are your total other payments and refundable credits . . . . . . 32 0
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . . . . . . 33 0
34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . . . . 34 0
Refund 35 a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . . 35a 0
Direct deposit? b Routing number c Type: Checking Savings
See instructions
d Account number . . . . . . . . . . .
36 Amount of line 34 you want applied to your 2022 estimated tax 36 0
37 Subtract line 33 from line 24. This is the amount you owe now 37 0
Amount
You Owe Note: Schedule H and Schedule SE filers, line 37 may not represent all of the taxes you owe for
For details on how to pay, 2020. See Schedule 3, line 12e, and its instructions for details.
see instructions.
38 Estimated tax penalty (see instructions) . . . . . . . . . . 38 0
Third Party Do you want to allow another person to discuss this return with the IRS?
Designee See instructions Yes. Complete below. X No
Here correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return? Your signature Date Your occupation If the IRS sent you an Identity Prot. PIN,
See instructions.
enter here
Keep a copy Spouse’s signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Prot. PIN,
for your records.
enter here
Phone no. Email address
Preparer’s name Preparer’s signature Date PTIN Check if:
Paid
Preparers Self-employed
Use Only Firm’s name Phone no.
Firm’s address Firm's EIN
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2021)
SCHEDULE 1 OMB No. 1545-0074
(Form 1040) Additional Income and Adjustments to Income
2021
Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment
Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
000-00-0001
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . 1 0
2a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Date of original divorce or separation agreement (see instructions)
3 Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . 3 0
4 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . 5 0
6 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . 6 0
7 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . 7 0
8 Other income. List type and amount
8 0
9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 8 . . . . . . 9 0
Part II Adjustments to Income
10 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Certain business expenses of reservists, performing artists, and fee-basis government officials.
Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . 12 0
13 Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . 13
14 Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . 14 0
15 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . 15
16 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . 16
17 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . 17 0
18a Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18a
b Recipient's SSN . . . . . . . . . . . . . . . . . . . . .
000-00-0001
Part I Tax
1 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . . . . . 1
3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . . . . 3 0
Part II Other Taxes
4 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . 4 0
5 Unreported social security and Medicare tax from Form: a 4137 b 8919 5
6 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts.
b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required . . 7b
10 Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040
000-00-0001
Part I Nonrefundable Credits
1 Foreign tax credit. Attach Form 1116, if required . . . . . . . . . . . . . . 1 0
2 Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . . 2 0
3 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . 3
7 Add lines 1 through 6. Enter here and include on Form 1040, 1040-SR, 1040-NR, line 20 . 7 0
Part II Other Payments and Refundable Credits
8 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . . . 8
d Other: 12d
1a. Enter the amount from Form 1040 or 1040-SR, line 1 1a. 0
NEXT: If you are filing Schedule C, F, or SE, or you received a Schedule K-1 (Form 1065), go to line 2a.
Otherwise, skip lines 2a through 2e and go to line 3.
2a. Enter any statutory employee income reported on line 1 of Schedule C. 2a. 0
Sch. C, line 1
b. Enter any net profit or (loss) from Schedule C, line 31, and Schedule K-1 (Form 1065), box 14, (if box is checked)
code A (other than farming). Reduce any Schedule K-1 amounts as described in the instructions for
completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line
any statutory employee income or any other amounts exempt from self-employment tax. Options
and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in
or trading section 1256 contracts) from section 1256 contracts or related property 2b. 0
Sch. C, line 31
c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm
partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any
Schedule K-1 amounts as described in the instructions for completing
Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this
line any amounts exempt from self-employment tax 2c. 0
Sch. F, line 34
d. If you used the farm optional method to figure net earnings from self-employment,
enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line
and enter on line 2e the amount from line 2c 2d. 0
Sch. SE, line 15
(Sum of both forms)
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss)
from line 2c 2e. 0
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever applies. 3. 0
1
Form 1040 Instructions (Line 27 - Earned Income Credit)
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 4a. 0
b. For work done while an inmate in a penal institution (enter “PRI” and this amount
on the dotted line next to line 1 of Form 1040 or 1040-SR, or line 8 of Form 1040-NR) 4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan (enter “DFC” and this amount on the dotted
line next to line 1 of Form 1040 or 1040-SR).
This amount may be shown in box 11 of your Form W-2. If you received such an
amount but box 11 is blank, contact your employer for the amount received. 4c.
d. Medicaid waiver payments you exclude from income (see the instructions for
Schedule 1 (Form 1040 or 1040-SR), line 8, unless you choose to include this
amount in earned income, in which case enter zero. 4d.
5. Enter the amount from Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27. 5. 0
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate
line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to
your return.
1. Enter the total pension or annuity payments from Form 1099-R, box 1.
Also, include this amount on Form 1040 or 1040-SR, line 5a . . . . . . . . . . . . . . . . . 1
2 Enter your cost in the plan at the annuity starting date . . . . . . . . . . . 2
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4
of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed).
Otherwise, go to line 3.
3 Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . . 3 Enter date above Last year's amount
4 Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . 4
5 Multiply line 4 by the number of months for which this year’s payments were made. If your The number ®
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. 1-Jan-1987 1 of months
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . 5 cannot be
6 Enter the amount, if any, recovered tax free in years after 1986. If you completed this more than 12.
worksheet last year, enter the amount from line 10 of last year’s worksheet. . . . 6
7 Subtract line 6 from line 2. . . . . . . . . . . . . . . . . . . . 7
8 Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Sheet
'1099-R', line 2a. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 2a of '1099-R' . . . . . . . . . . . . . . . . . . . . . . 9
10. Was your annuity starting date before 1987?
X No. Add lines 6 and 8. This is the amount you have recovered tax free through 2021.
You will need this number when you fill out this worksheet next year . . . . . . . . . . 10.
11. Balance of cost to be recovered. Subtract line 10 from line 2. If zero, you won’t have to complete this
worksheet next year. The payments you receive next year will generally be fully taxable . . . . . . 11.
1 Enter the total amount from box 5 of all your Forms SSA-1099 and
RRB-1099. Also, enter this amount on Form 1040 or 1040-SR,
line 6a . . . . . . . . . . . . . . . . . . . . . . 1. 0
2 Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
3 Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, 5b, 7, and 8 . . . . . 3 0
4 Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . 4 0
5 Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 0
6 Enter the total of the amounts from Form 1040 or 1040-SR, line 10b, Schedule 1, lines 10 through 19,
plus any adjustments you entered on the dotted line next to Schedule 1, line 22 . . . . . . . . . 6 0
7 Is the amount on line 6 less than the amount on line 5?
X No. None of your social security benefits are taxable. Enter -0- on Form 1040
or 1040-SR, line 6b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . 7 Stop
8 If you are:
l Married filing jointly, enter $32,000 32,000
l Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2021, 25,000
enter $25,000 . . . . . . 8
l Married filing separately and you lived with your spouse at any time
in 2021, skip lines 8 through 15; multiply line 7 by 85% (0.85) and 0.85
enter the result on line 16. Then go to line 17
9 Is the amount on line 8 less than the amount on line 7? 0
No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b.
If you are married filing separately and you lived apart from your spouse for all of
2021, be sure you entered “D” to the right of the word “benefits” on line 6a.
Yes. Subtract line 8 from line 7. . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2021 10
11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11
12 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . 12
13 Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . 14
15 Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . 15
16 Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Multiply line 1 by 85% (0.85). . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Taxable social security benefits. Enter the smaller of line 16 or line 17
Also, enter this amount on Form 1040 or 1040-SR, line 6b. . . . . . . . . . . . . . . . 18 0
If any of your benefits are taxable for 2021 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
Standard Deduction Worksheet for Dependents -- Line 12 Applicable? Keep for Your Records
No 0
Use the worksheet only if someone can claim you, or your spouse, if filing jointly, as a dependent.
Spouse is blind
4. Standard deduction.
a. Enter the smaller of line 2 or line 3. If born after January 1, 1957 and not blind, stop here and enter
this amount on Form 1040 or 1040-SR, line 12. Otherwise, go to line 4b . . . . . . . . . . . . 4a.
b. If born before January 2, 1957, or blind, multiply the number on line 1 by $1,350 1350
($1,700 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . 4b.
c. Add lines 4a and 4b. Enter the total here and on Form 1040 or 1040-SR, line 12 . . . . . . . . . 4c.
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form
1040 or 1040-SR, line 1, and Schedule 1, lines 3 and 6, minus the amount, if any, on Schedule 1, line 14.
State and Local Income Tax (SALT) Refund Worksheet -- Schedule 1, Line 1 Keep for Your Records
Before you begin: Ö Be sure you have read the Exception above to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.
1 Enter the income tax refund from Form(s) 1099-G (or similar statement). But don't enter more than the 0.00
amount of your state and local income taxes shown on your 2020 Schedule A, line 5d . . . . . . 1 0
2. Is the amount of state and local income taxes (or general sales taxes), real estate taxes, and personal property
taxes paid in 2020 (generally, this is the amount reported on your 2020 Schedule A, line 5d), more than the
amount on your 2020 Schedule A, line 5e? 0
4. Enter your total itemized deductions from your 2020 Schedule A, line 17. 4.
Note. If the filing status on your 2020 Form 1040 return was married filing separately and
your spouse itemized deductions in 2020, skip lines 5 through 7, enter the amount from
line 4 on line 8, and go to line 9.
5 Enter the amount shown below for the filing status claimed on your
2020 Form 1040. 12,200
l Single or married filing separately–- $12,200 24,400
l Married filing jointly or qualifying widow(er)–-$24,400 5 18,350
l Head of household–-$18,350
0 You were born before January 2, 1956. 0 You are blind. 1,300
*If your filing status is married filing separately, you can check the boxes for your spouse only
if your spouse had no income, isn't filing a return, and can't be claimed as a dependent on
another person's return.
7 Taxable part of your refund. Enter the smaller of line 3 or line 8 here and on Schedule 1, line 1. 9 0
Qualified Dividends and Capital Gain Tax Worksheet—Line 16 Keep for your records.
Before you begin: P See the earlier instructions for line 16 to see if you can use this worksheet to figure your tax.
P Before completing this worksheet, complete Form 1040 or 1040-SR through line 15.
P If you do not have to file Schedule D and you received capital gain distributions, be sure
you checked the box on Form 1040 or 1040-SR, line 7.
1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form
2555 (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . 1.
2. Enter the amount from Form 1040 or 1040-SR, line 3a* . . . . . 2.
3. Are you filing Schedule D?* 0
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0-. 3.
No. Enter the amount from Form 1040 or
1040-SR, line 7
4. Add lines 2 and 3 . . . . . . . . . . . . . 4.
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . 5.
6. Enter:
$40,400 if single or married filing separately, 40,400
$80,800 if married filing jointly or qualifying widow(er), . . . . . . . . 6. 80,800
$54,100 if head of household. 54,100
7. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . 7. 0
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . 8. 0
9. Subtract line 8 from line 7. This amount is taxed at 0% . . . . . . . . . . 9. 0
10. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . 10. 0
11. Enter the amount from line 9 . . . . . . . . . . . . . . . . . 11. 0
12. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . 12. 0
13. Enter:
$445,850 if single, 445,850
$250,800 if married filing separately, 250,800
$501,600 if married filing jointly or qualifying widow(er), . . . . . . . . 13. 501,600
$473,750 if head of household. 473,750
14. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . . 14. 0
15. Add lines 5 and 9 . . . . . . . . . . . . . . . . . 15. 0
16. Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . 16.
17. Enter the smaller of line 12 or line 16 . . . . . . . . . . . . . . . . 17. 0 0.15
18. Multiply line 17 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 0
19. Add lines 9 and 17 . . . . . . . . . . . . . . . . . . . . 19. 0
20. Subtract line 19 from line 10 . . . . . . . . . . . . . . . . . . 20. 0 0.20
21. Multiply line 20 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . 21. 0
22. Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 5 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.
23. Add lines 18, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23.
24. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
25. Tax on all taxable income. Enter the smaller of line 23 or line 24. Also include this amount on the entry
space for Form 1040 or 1040-SR, line 16. If you are filing Form 2555, do not enter this amount on the
entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income
Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
* If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
Foreign Earned Income Tax Worksheet — Line 16 Keep for Your Records
0
Complete Form 2555 before completing this worksheet.
If Form 1040 or 1040-SR, line 15, is zero, do not complete this worksheet.
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50 . . . . . . . . .2a.
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are
related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.
c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . c.
5. Figure the tax on the amount on line 2c. If the amount on line 2c is less than $100,000, use the
Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040 or 1040-SR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you
use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the
Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract
Form 1040 or 1040-SR, line 15, from line 4 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don't have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet
or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040 or 1040-SR), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040 or 1040-SR).
NOTICE! No qualifying children OR other dependents have been indicated on Form 1040.
0
1. Are you excluding income from Puerto Rico or are you filing any of the following forms? No Yes
l Form 2555 (relating to foreign earned income) X
l Form 4563 (exclusion of income for residents of American Samoa) X
NOTICE ! THIS IS NOT AN IRS WORKSHEET. METHODOLOGY HAS BEEN DERIVED FROM MULTIPLE SOURCES
2021 Child Tax Credit and Credit for Other Dependents Worksheet -- Line 19
(See Publication 972) Keep for Your Records
Before you begin: P Figure the amount of any credits you are claiming on Schedule 3, lines 1 through 4;
Form 5695, Part II, line 30*; Form 8910, line 15**; Form 8936, line 23; or Schedule R.
*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2021.
**See the Form 8910 instructions to see if line 15 (alternate motor vehicle credit for personal use part of vehicle) applies for 2021.
Part 1 1. Number of qualifying children under age 6 with the required social 3,600
1 0
security number: 0 X $3,600. Enter the result.
2. Number of qualifying children under age 17 with the required social 3,000
2 0
security number: 0 X $3,000. Enter the result.
12. Multiply the amount on line 11 by 5% (0.05). Enter the result. 12 0.05
17. Multiply the total number of qualified children under age 17 17 2,000
by $2,000
18. Multiply the amount on line 16 by 5% (0.05). Enter the result. 18 0.05
19. Subtract line 18 from line 17. If less than zero, enter '0'. 19
Enter this amount on line 20.
20. Enter amount from line 10, line 15, or line 19, in accordance with worksheet instructions. 20 0
22. Is the amount on line 5 more than the amount on line 21?
X No. STOP
You cannot take the child tax credit or credit for other dependents on line 19 of
your Form 1040, 1040-SR, or 1040-NR. You also cannot take the additional
child tax credit on line 28 of your Form 1040, 1040-SR, or 1040-NR. Complete
rest of your Form 1040, 1040-SR, or 1040-NR.
Part 2 23. Enter the amount from Form 1040 or 1040-SR, line 18. 23.
Schedule 3, line 1 0
Schedule 3, line 2 + 0
Schedule 3, line 3 +
Schedule 3, line 4 + 0
Form 5695, line 30* +
Form 8910, line 15** +
Form 8936, line 23 +
Schedule R, line 22 +
*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2021.
**See the Form 8910 instructions to see if line 15 (alternate motor vehicle credit for personal use part of)
vehicle) applies for 2021.
28. Is the amount on line 22 of this worksheet more than the amount on line 27?
Yes. Enter the amount from line 27. This is your child tax 28 0
See TIP below. credit and credit for Enter this amount on
other dependents. Form 1040, line 19;
Form 1040-SR, line 19;
You may be able to take the additional child tax credit on line 28
Form 1040, 1040-SR, or 19040-NR, only if you answered
"Yes" on line 16 and line 1 is more than zero.
l First, complete your Form 1040, 1040-SR, or 1040-NR through line 28
(also complete Schedule 3, line 10).
l Then, use Schedule 8812 to figure any additional child tax
credit.
Before you begin: ü Complete the Earned Income Worksheet if it applies to you.
ü 1040 or 1040-SR filers. Complete lines 27; Schedule 2, line 5; and Schedule 3, line 10
of your return if they apply to you.
Use this worksheet only if you answered “Yes” on line 14 of the Child Tax Credit Worksheet and Credit for Other
Dependents Worksheet earlier and are not filing Form 2555. Line 14 is
1. Enter the amount from line 10 of the Child Tax Credit and Credit for Other
Dependents Worksheet. 1
TIP: The number of children you use for this line is the same as the number of
children you used for line 1 of the Child Tax Credit and Credit for Other
Dependents Worksheet.
3. Enter your earned income from the Earned Income 3 0 Source: "Earned Inc WS" line 7.
Worksheet.
5. Multiply the amount on line 4 by 15% (0.15) and enter the result. 0.15 5
No.
0 l If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet.
Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit Worksheet and
Credit for Other Dependents Worksheet and do the following.
Enter -0- on line 14, and complete lines 15 and 16.
0 l If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank,
enter -0- on line 11, and go to line 12.
Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10
0 blank, enter -0- on line 11, and go to line 12. Otherwise, go to line 7.
7. If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA
If married filing taxes, use the Additional Medicare Tax and RRTA Tax
jointly, include your Worksheet to fi_x001F_gure the amount to enter; otherwise enter
spouse's amounts the total of the following amounts from Form(s) W-2:
with yours when l Social security taxes from box 4, and 7
completing lines l Medicare taxes from box 6.
lines 7 and 8.
8. 1040 and 1040-SR Filers. Enter the total of any—
l Amounts from Schedule 1, line 14, and
Schedule 2, line 5; and 8
l Any taxes that you identified using code "UT"
and entered on Schedule 2, line 8.
10. 1040 and 1040-SR filers. Enter the total of the amounts from 10
Form 1040 or 1040-SR, line 27, and Schedule 3, Line 10.
11. Subtract line 10 from line 9. If the result is zero or less, enter -0-. 11
14. Is the amount on line 13 of this worksheet more than the amount on line 1?
Next, figure the amount of any of the following credits that you are claiming.
l Mortgage interest credit, Form 8396
l Adoption credit, Form 8839.
l Residential energy efficient property credit, Form 5695, Part I.
l District of Columbia first-time homebuyer credit, Form 8859
Then, go to line 15.
Line 27 --
Earned Income Credit (EIC)
Override
Step 1 All Filers Number of qualified children
0
1. If, in 2021:
2. Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date
of your 2021 return (including extensions) that allows you to work and is valid for EIC purposes?
5. Were you or your spouse a nonresident alien for any part of 2021?
1. Add the amounts from Form 1040 or 1040-SR: (This is automatically completed.)
Line 2a
Line 2b +
Line 3b +
Line 7* +
Investment Income = 0
Yes. See Form 4797 filers, No. You cannot take the credit.
under Definitions and Special Rules
● Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, CAUTION:
half brother, half sister, or a descendant of any of them You can't take the credit for a child who didn't live with you for more than half
the year, even if you paid most of the child's living expenses. The IRS may
(for example, your grandchild, niece, or nephew) ask you for documents to show you lived with each qualifying child.
and, Documents you might want to keep for this purpose include school and child
was … care records and other records that show your child's address.
● Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly)
or
● Under age 24 at the end of 2021 and a student (defined later) and younger than you
(or your spouse, if filing jointly), TIP:
or If the child didn't live with you for more than half of 2021 because of a
temporary absence, birth, death, or kidnapping, see Exception to time lived
● Any age and permanently and totally disabled (defined later) with you, later.
and,
Who isn't filing a joint return for 2021
or is filing a joint return for 2021 only to claim a refund of withheld income tax or CAUTION:
estimated tax paid (see Pub. 596 for examples) If the child meets the conditions to be a qualifying child of any other person
(other than your spouse if filing a joint return) for 2021, see Qualifying child of
and, more than one person, later. If the child was married, see Married child, later.
Who lived with you in the United States for more than half of 2021.
1. Are you claiming at least one child who meets the conditions to be your qualifying child and,
unless the child was born and died in 2021, has a valid SSN as defined later?
Yes. You can't take the credit. No. Skip Step 4; go to Step 5.
Enter “No” on the dotted line
next to line 27.
1. Is the amount on Form 1040, line 11, less than $15,980 ($21,920 if married filing jointly)?
1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?
2. Were you self-employed at any time in 2021, or are you filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?
3. If you have:
Before you begin: Be sure you are using the correct worksheet.
Use this worksheet only if you answered "No" to Step 5, question 2.
Otherwise, use Worksheet B.
2. Look up the amount on line 1 above in the EIC Table (right after 2.
Worksheet B) to find the credit. Be sure you use the correct column
for your filing status and the number of children you have. Enter the
credit here.
If line 2 is zero, STOP you can't take the credit. 0
Enter “No” in the space to the left of Form 1040 or 1040-SR, line 27.
No. Go to line 5.
5. If you have:
● No qualifying children, 8,800
Is the amount on line 3 less than $8,800 ($14,700 if married filing jointly)? 0 14,700
or
● 1 or more qualifying children, 19,350
Is the amount on line 3 less than $19,350 ($25,250 if married filing jointly)? 0 25,250
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here. 5.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
https://www.irs.gov/pub/irs-pdf/f1040sei.pdf
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
the credit for 2021.
Worksheet B — 2021 EIC — Line 27 Keep for Your Records
Ö Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
Ö If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.
PART 1 - Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE
1a. Enter the amount from Schedule SE, Part I, line 3. 1a.
b. Enter any amount from Schedule SE, Part I, line 4b and line 5a. 1b. +
d. Enter the amount from Schedule SE, Part I, line 13. 1d. - Manual
Override ê
e. Subtract line 1d from 1c. 1e. =
2. Don't include on these lines any statutory employee income, any net profit from services performed as a notary public,
any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361,
or any other amounts exempt from self-employment tax.
Manual
a. Enter any net farm profit or (loss) from Schedule F, line 34, and from 2a. Override ê
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. 0
b. Enter any net profit or (loss) from Schedule C, line 31; and 2b. +
Schedule K-1 (Form 1065), box 14, code A (other than farming)*.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
Worksheet B — 2021 EIC — Line 27 — Continued Keep for Your Records
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. 4b.
If line 4b is zero or less, STOP you can't take the credit. Enter “No” in the space to the left of Form 1040,
line 27.
5. If you have:
● 3 or more qualifying children,
Is line 4b less than $51,464 ($57,414 if married filing jointly)?
or
● 2 qualifying children,
Is line 4b less than $47,915 ($53,865 if married filing jointly)?
or
● 1 qualifying child,
Is line 4b less than $42,158 ($48,108 if married filing jointly)?
or
● No qualifying children,
Is line 4b less than $15,980 ($21,920 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier.
If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No. STOP You can't take the credit. Enter “No” in the space to the left of Form 1040, line 27.
Yes. Skip line 10; enter the amount from line 7 on line 11.
● No qualifying children,
Is the amount on line 8 less than $8,800 ($14,700 if married filing jointly)? 0
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
column for your filing status and the number of children
status and the number of children you have. Enter the credit here. 10.
Reminder —
Ö If you have a qualifying child, complete and attach Schedule EIC.
https://www.irs.gov/pub/irs-pdf/f1040sei.pdf
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must fi_x001F_le, earlier, to find out if you must file Form
8862 to take the credit for 2021. Earned Income Credit => 0
American Rescue Plan Worksheet—Line 30 Tax Year 2021 conceptualization for American Rescue Act and Child Tax Credit payments.
Before you begin: P See the instructions for line 30 to find out if you can take this credit and for definitions and other information
needed to fill out this worksheet.
P If you received Notice 1444 and Notice 1444-B, have them available.
Don’t include on line 15 or 17 any amount you received but later returned to the IRS.
15. Enter the amount, if any, of American Rescue Act (ARA) payments that was issued to you in 2021.
You may refer to Notice 1444 or your tax account information at IRS.gov/Account for the amount to enter here . . . . 15.
17. Enter the amount, if any, of Child Tax Credit payments you received in 2021.
You may refer to Notice 1444-B or your tax account information at IRS.gov/Account for the amount to enter here . . . 17. 0
1. Can you be claimed as a dependent on another person's 2021 return? If filing a joint return, go to line 2. 0
1 X No. Go to line 2.
0 Yes. You can't take the credit. Don’t complete the rest of this worksheet and don’t enter any amount on line 30.
2. Does your 2020 return include a valid social security number (defined under Valid social security number, earlier)
for you and, if filing a joint return, your spouse?
0 If you aren't filing a joint return, STOP you can’t take the credit.
Don’t complete the rest of this worksheet and don’t enter any
amount on line 30.
3. Was at least one of you a member of the U.S. Armed Forces at any time during 2021, and does at least one of you
have a valid social security number (defined under Valid social security number, earlier)?
No. Go to line 4. 1
4. Does one of you have a valid social security number (defined under Valid social security number, earlier)?
0 No. You can’t take the credit. Don’t complete the rest of this worksheet and don’t enter any amount on line 30. 0
1 0 1
5. For your ARA Credit, enter $1,400 ($2,800 if married filing jointly), 1400 1,400
● $1,400 if single, head of household, married filing separately, qualifying widow(er), or if married filing
jointly and you answered “Yes” to question 4, or 2800 0
● $2,800 if married filing jointly and you answered 'Yes' to question 2 or 3 . . . . . . . . . . . . . . . . 5.
6a. Enter the number of dependants indicated on Form 1040. 0 6b. Multiply this number by $1,400 per dependent 6. 0
15. Enter the amount, if any, of American Rescue Act (ARA) payments that was issued to you in 2021.
You may refer to Notice 1444 or your tax account information at IRS.gov/Account for the amount to enter here 13.
16. Subtract line 14 from line 7. If zero or less, enter -0-. If line 13 is more than line 7, you don’t have to pay back
the difference 14.
15. Enter the amount from the Child Tax Credit Worksheet - Line 19, line 20 . . . . . . . . . . . . . . . . 15. 0
1
16. Multiply the amount on line 8 by 50%. This is the amount that you should have received in the last 6 months of 2021. 16. 0
17. Enter the amount, if any, of Child Tax Credit payments you received in 2021. 17.
18. Subtract line 17 from line 16. If zero or less, enter -0-. If line 17 is more than line 16, you don’t have to pay back
the difference 18.
19. Recovery rebate credit. Add lines 14 and 18. Enter the result here and, if more than zero, on line 30 of Form
1040 or 1040-SR 19.
IRA Deduction Worksheet – Schedule 1, Line 19 Keep for Your Records
Before you begin: Ö Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
Ö Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instructions for
Schedule 1, line 22).
Ö If you are married filing separately and you lived apart from your spouse for all of 2021, enter “D” on the dotted
line next to Schedule 1, line 19. If you do not, you may get a math error notice from the IRS.
If married filing jointly and line 10 is less than $12,000 ($13,000 if one
spouse is age 50 or older at the end of 2021; $14,000 if both
spouses are age 50 or older at the end of 2021), stop here and
see Pub. 590-A to figure your IRA deduction. 14000
11 Enter traditional IRA contributions made, or that will be made by the due date
of your 2021 return not counting extensions (April 18, 2022 for most people),
for 2021 to your IRA on line 11a and to your spouse's IRA on line 11b . . . . . . . . . . . . . 11a. 11b.
12 On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the 0.00 0.00
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a
and 12b and enter the total on Schedule 1, line 19. Or, if you want, you can deduct
a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) . . . . . . . . 12a. 12b.
3. Enter the total of the amounts from Form 1040 or 1040-SR, line 10b, and Schedule 1,
lines 10 through 19, plus any write-in adjustments you entered on the dotted line next
to Schedule 1, line 22 . . . . . . . . . . . . . . . . . . . . . . . 3.
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Schedule 1, line 20
Don't include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) . . 9.
SCHEDULE A Itemized Deductions OMB No. 1545-0074
(Form 1040)
Go to www.irs.gov/ScheduleA for instructions and the latest information. 2021
Department of the Treasury Attach to Form 1040 or 1040-SR. Attachment
Internal Revenue Service (99)
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07
Name(s) shown on Form 1040 or 1040-SR Your social security number
000-00-0001
Medical Caution: Do not include expenses reimbursed or paid by others.
and 1 Medical and dental expenses (see instructions) . . . . . . . . . 1 0 5,000
Dental 2 Enter amount from Form 1040 or 1040-SR, line 11 2 0 10,000
Expenses 3 Multiply line 2 above by 7.5% (0.075) . . . . . . . . . . . . . . 3 0.075
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . 4
Taxes You 5 State and local taxes 0.00
Paid a State and local income taxes or general sales taxes. You may include 10,000
either income taxes or general sales taxes on line 5a, but not both.
If you elect to include general sales taxes instead of income taxes,
check this box . . . . . . . . . . . . . . . . . . . . 5a 0
b State and local real estate taxes (see instructions) . . . . . . 5b 0.00
c State and local personal property taxes . . . . . . . . . . 5c 0.00
d Add lines 5a through 5c . . . . . . . . . . . . . . . . 5d 0 0.00
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . . . . . 5e 0
6 Other taxes. List type and amount
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0
Interest You 8 Home mortgage interest and points. If you didn't use all of your
Paid home mortgage loan(s) to buy, build, or improve your home,
see instructions and check this box . . . . . . . . .
Caution: Your a Home mortgage interest and points reported to you on Form 1098.
mortgage interest See instructions if limited . . . . . . . . . . . . . . . . . 8a 0
deduction may be
limited (see b Home mortgage interest not reported to you on Form 1098. See
instructions). instructions if limited. If paid to the person from whom you bought the
home, see instructions and show that person's name, identifying no.,
and address
8b
c Points not reported to you on Form 1098. See instructions for special
rules . . . . . . . . . . . . . . . . . . . . . . . . . 8c
d Mortgage insurance premiums (see instructions) . . . . . . . . . 8d
e Add lines 8a through 8d . . . . . . . . . . . . . . . . 8e 0
9 Investment interest. Attach Form 4952 if required. See instructions 9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 0
Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more
Charity see instructions . . . . . . . . . . . . . . . . . . . . 11
If you made a 12 Other than by cash or check. If any gift of $250 or more,
gift and got a
benefit for it, see instructions. You must attach Form 8283 if over $500 . . . . . 12
see instructions. 13 Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . 13. . . . . . . . . . . . . .
14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 0
Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Other 16 Other--from list in instructions. List type and amount.
Itemized 0.00
Deductions 16
Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on 0
Itemized Form 1040 or 1040-SR, line 12 17 0
Deductions 18 If you elect to itemize deductions even though they are less than your standard
0 deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1040 or 1040-SR. Cat. No. 17145C Schedule A (Form 1040) 2021
OMB No. 1545-0074
SCHEDULE B
Interest and Ordinary Dividends
2021
(Form 1040)
4 Go to www.irs.gov/ScheduleB for instructions and the latest information.
Department of the Treasury 4 Attach to Form 1040A or 1040. Attachment
Internal Revenue Service (99) Sequence No. 08
Name(s) shown on return Your social security number
000-00-0001
Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount
Interest buyer used the property as a personal residence, see instructions and list this
interest first. Also, show that buyer’s social security number and address
(See instructions Use sheet '1099-INT' to enter interest amounts.
and the
instructions for
Form 1040 and
1040-SR, line 2b.)
Note: If you
received a Form 1099- 1
INT, Form 1099-OID, or
substitute
statement from a
brokerage firm,
list the firm’s
name as the
payer and enter
the total interest shown
on that
form. 2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . 0. . . . .
3 Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b . 4 0
Note: If line 4 is over $1,500, you must complete Part III. 0 ### Amount
Part II 5 List name of payer
Ordinary Use sheet '1099-DIV' to enter dividend amounts.
Dividends
(See instructions
and the
instructions for
Form 1040 and
1040-SR, line 3b.) 5
Note: If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm's
name as the
payer and enter
the ordinary
dividends shown
on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b . . . . 6 . . 0
Note: If line 6 is over $1,500, you must complete Part III. 0
Part III You must complete this part if you (a) had over $1,500 of interest or dividends; (b) had a foreign
Yes No
account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign 7a At any time during 2021, did you have interest in or a signature or other authority over a financial
account (such as a bank account, securities account, or brokerage account) located in a foreign
Accounts country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and Trusts
If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
(See instructions.)
instructions on and its instructions for filing requirements and exceptions to those requirements . . . . . . .
b If you are required to file FinCEN Form 114, enter the name of the foreign country where the
financial account is located
8 During 2021, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If "Yes," you may have to file Form 3520. See instructions . . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2021
SCHEDULE C Profit or Loss from Business OMB No. 1545-0074
C Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.)
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2021
Schedule C (Form 1040) 2021 Page 2
Part III Cost of Goods Sold (see instructions)
33 Method(s) used to
value closing inventory a Cost b Lower cost or market c Other (attach explanation)
34 Was there any change in determining quantities, cost or valuations between opening and closing inventory?
If "Yes", attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
35 Inventory at beginning of the year. If different from last year's closing inventory, attach explanation . . . . . . . . . 35
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . . . . . . 42 0
Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the instructions for line 13 on instructions to find out if you must
file Form 4562.
43 When did you place your vehicle in service for business purposes? (month,day,year)
44 Of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other
45 Was your vehicle available for use during off-duty hours? . . . . . . . . . . . . . . . . . . Yes No
46 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No
C Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.)
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P Schedule C (Form 1040) 2021
Schedule C (Form 1040) 2021 Page 2
Part III Cost of Goods Sold (see instructions)
33 Method(s) used to
value closing inventory a Cost b Lower cost or market c Other (attach explanation)
34 Was there any change in determining quantities, cost or valuations between opening and closing inventory?
If "Yes", attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
35 Inventory at beginning of the year. If different from last year's closing inventory, attach explanation . . . . . . . . . 35
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . . . . . . 42 0
Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the instructions for line 13 on instructions to find out if you must
file Form 4562.
43 When did you place your vehicle in service for business purposes? (month,day,year)
44 Of the total number of miles you drove your vehicle during 2021, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other
45 Was your vehicle available for use during off-duty hours? . . . . . . . . . . . . . . . . . . Yes No
46 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No
1a
Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .
1b Totals for all transactions reported on Form(s) 8949 with 0 0 0 0
Box A checked . . . . . . . . . . . . . . .
2 0 0 0 0
Totals for all transactions reported on Form(s) 8949 with
Box B checked . . . . . . . . . . . . . . . .
3 Totals for all transactions reported on Form(s) 8949 with 0 0 0 0
Box C checked . . . . . . . . . . . . . . . .
4 Short-term gain from Form 6252, and short-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . 4
5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from
Schedules(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 0
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 ( )
7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go to Part III on the 7
back . . . . . . . . . . . .
Part II Long-Term Capital Gains and Losses – Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the (g) (h) Gain or (loss)
lines below. (d) (e) Adjustments Subtract column (e)
This form may be easier to complete if you round off cents to Proceeds Cost to gain or loss from from column (d) and combine the
(sales price) (or other basis) Form(s) 8949, Part II, result
whole dollars. line 2, column (g) with column (g)
8a
Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b . .
8b Totals for all transactions reported on Form(s) 8949 with 0 0 0 0
Box D checked . . . . . . . . . . . . . . . .
9 Totals for all transactions reported on Form(s) 8949 with 0 0 0 0
Box E checked . . . . . . . . . . . . . . . .
10 Totals for all transactions reported on Form(s) 8949 with 0 0 0 0
Box F checked . . . . . . . . . . . . . . . .
11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss)
from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Net long-term gain or (loss) from partnerships, S corporations, estates, & trusts from Schedules(s) K-1 12
13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . . . . . 13
14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover 0
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 14 ( )
15 Net long-term capital gain or (loss). Combine lines 8a thru 14 in column (h). Then go to Part III on
the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2021
Schedule D ( Form 1040) 2021 Page 2
PART III Summary
h If line 16 is a gain, enter the amount from line 16 on Form 1040, 1040-SR, or 1040-NR, line 7.
Then go to line 17 below.
h If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete
line 22.
h If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040 or 1040-SR, line 7.
Then go to line 22.
18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter
the amount, if any, from line 7 of that worksheet . . . . . . . . . . . . . . . . . . . . 18
19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see
instructions), enter the amount, if any, from line 18 of that worksheet . . . . . . . . . . 19
20 Are lines 18 and 19 both zero or blank and are you not filing Form 4952?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions 0
for Form 1040 or 1040-SR, line 16. Don't complete lines 21 and 22 below
No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21
and 22 below.
21 If line 16 is a loss, enter here and on Form 1040, 1040-SR, 1040-NR, line 7, the smaller of:
l The
Theloss
losson
online
line16
16oror . . . . . . . . . . . . . . . . . . 21 ( )
l ($3,000),
($3,000),ororififmarried
marriedfiling
filingseparately,
separately,($1,500)
($1,500)
Note: When figuring which amount is smaller, treat both amounts as positive numbers.
22 Do you have qualified dividends on Form 1040, 1040-SR, or 1040-NR, line 3a?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Form 1040 or 1040-SR, line 16.
Use this worksheet to figure your capital loss carryovers from 2020 to 2021 if your 2020 Schedule D, line 21, is a loss and
(a) that loss is a smaller loss than the loss on your 2020 Schedule D, line 16, or
(b) the amount on your 2020 Form 1040, line 15 would be less than zero if you could enter a
a negative amount on that line. Otherwise, you don't have any carryovers.
If you and your spouse once filed a joint return and are filing separate returns for 2021,
any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss.
If you excluded canceled debt from income in 2021, see Pub. 4681.
1. Enter the amount from your 2020 Form 1040, line 11b (Taxable Income), or your 2020 Form 1040NR, line 41.
If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses 1.
2. Enter the loss from your 2020 Schedule D, line 21, as a positive amount . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Combine lines 1 and 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the smaller of line 2 or line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
If line 7 of your 2020 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. 0
5. Enter the loss from your 2020 Schedule D, line 7, as a positive amount . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter any gain from your 2020 Schedule D, line 15. If a loss, enter -0- . . . . . . . . . . . . . . . . . . 6.
7. Add lines 4 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Short-term capital loss carryover for 2021. Subtract line 7 from line 5. If zero or less, enter -0-.
If more than zero, also enter this amount on Schedule D, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
If line 15 of your 2020 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. 0
9. Enter the loss from your 2020 Schedule D, line 15, as a positive amount . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter any gain from your 2020 Schedule D, line 7. If a loss, enter -0- . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Long-term capital loss carryover for 2021. Subtract line 12 from line 9. If zero or less, enter -0-.
If more than zero, also enter this amount on Schedule D, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
28% Rate Gain Worksheet — Line 18 Keep for Your Records
1. Enter the total of all collectibles gain or (loss) from items you reported on Form 8949, Part II . . . . . . . . . 1.
2. Enter as a positive number the total of:
l Any section 1202 exclusion you reported in column (g) of Form 8949,
Part II, with code “Q” in column (f), for which you excluded 50% of the gain;
l 2/3 of any section 1202 exclusion you reported in column (g) of Form . . . . . . . . 2.
8949, Part II, with code “Q” in column (f), for which you excluded 60% of the gain; and
l 1/3 of any section 1202 exclusion you reported in column (g) of Form
8949, Part II, with code “Q” in column (f), for which you excluded 75% of the gain.
don't make an entry for any section 1202 exclusion that is 100% of the gain.
3. Enter the total of all collectibles gain or (loss) from Form 4684, line 4 (but only if Form 4684, line 15, is more than zero); 0
Form 6252; Form 6781, Part II; and Form 8824. . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the total of any collectibles gain reported to you on:
l Form 1099-DIV, box 2d;
l Form 2439, box 1d; and . . . . . . . . . . 4. 0
l Schedule K-1 from a partnership, S corporation, estate, or trust.
5. Enter your long-term capital loss carryovers from Schedule D, line 14, and Schedule K-1 (Form 1041),
box 11, code D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 0
6. If Schedule D, line 7, is a (loss), enter that (loss) here. Otherwise, enter -0- . . . . . . . . . . . . . . 6. 0
7. Combine lines 1 through 6. If zero or less, enter -0-. If more than zero, also enter this amount on
Schedule D, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 0
Schedule D Tax Worksheet Keep for Your Records
> Complete this worksheet only if line 18 or line 19 of Schedule D is more than zero and lines 15 and 16 of Schedule D are gains or
if you file Form 4952 and you have an amount on line 4e or 4g, even if you don’t need to file Schedule D.
Otherwise, complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040 or 1040-SR, line 16 to figure your tax.
Before completing this worksheet, complete Form 1040, 1040-SR, or 1040-NR through line 15.
Exception: Don't use the Qualified Dividends and Capital Gain Tax Worksheet or this worksheet to figure your tax if:
> l Line 15 or line 16 of Schedule D is zero or less and you have no qualified dividends on Form 1040 or 1040-SR, line 3a;
or
> l Form 1040 or 1040-SR, line 15 (Taxable Income), is zero or less.
Instead, see the instructions for Forms 1040 and 1040-SR, line 16 (or Form 1040-NR, line 16).
1 Enter your taxable income from Form 1040 or 1040-SR, line 15. (However, if you are filing
Form 2555 (relating to foreign earned income), enter instead the amount from line 3 of the
Foreign Earned Income Tax Worksheet in the Instructions for Form 1040 or 1040-SR, line 16) . . . . . . . . . . . . . . . . 1
2 Enter your qualified dividends from Form 1040, 1040-SR,
1040-SR, or 1040-NR, line 3a . . . . . . . . . . . . . . . . . . . . . . . . 2
3. Enter the amount from Form 4952 (used to figure investment
interest
expense deduction), line 4e* . . . . . . . . . . 3. (used to figure investment interest expense deduction)
4. Enter the amount from Form 4952, line 4e* . . . . . . . . . 4. . 0.00
5. Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . 5.
6. Subtract line 5 from line 2. If zero or less, enter -0-** . . . . . . . . . . . . . . . . . . . . 6.
7. Enter the smaller of line 15 or line 16 of Schedule D . . . . . . . . . . 7.
8. Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7. If zero or less, enter -0-** . . . . . . . . . . . . . . . . . . . . 9.
10. Add lines 6 and 9 . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 18 and 19 of Schedule D** . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 9 or line 11 12.
13. Subtract line 12 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Enter:
0 l $40,000 if single or married filing separately; Filing status? 40,000
0 l $80,000 if married filing jointly or qualifying widow(er); or . . . 15. 80,000
0 l $53,600 if head of household. 53,600
16. Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Enter the smaller of line 14 or line 16 . . . . . . . . . . . . . . . 17.
18. Subtract line 10 from line 1. If zero or less, enter -0- . . . . . . . . . . 18.
19. Enter the smaller of line 1 or:
0 l $163,300 if single or married filing separately; Filing status? 163,300
0 l $326,600 if married filing jointly or qualifying widow(er); or . . . 19. 326,600
0 l $163,300 if head of household. 163,300
20. Enter the smaller of line 14 or line 19 . . . . . . . . . . . . . . . . 20.
21. Enter the larger of line 18 or line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21.
22. Subtract line 17 from line 16. This amount is taxed at 0%. . . . . . . . . . . . . . . . . . . 22. 0
If lines 1 and 16 are the same, skip lines 23 through 43 and go to line 44. Otherwise, go to line 23.
23. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . 23.
24. Enter the amount from line 22 (if line 22 is blank, enter -0-) . . . . . . . . 24.
25. Subtract line 24 from line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 25.
26 Enter:
0 l $441,450 if single; 441,450
0 l $248,300 if married filing separately; Filing status? 248,300
0 l $496,600 if married filing jointly or qualifying widow(er); or . . . 26 496,600
0 l $496,050 if head of household. 496,050
27 Enter the smaller of line 1 or line 26 27
28 Add lines 21 and 22 28
29 Subtract line 28 from line 27. If zero or less, enter -0- 29
30 Enter the smaller of line 25 or line 29 . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 Add lines 24 and 30 . . . . . . . . . . . . . . . . . . . . . . 32
If lines 1 and 32 are the same, skip lines 33 through 43 and go to line 44. Otherwise, go to line 33.
33 Subtract line 32 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
34. Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34.
If Schedule D, line 19, is zero or blank, skip lines 35 through 40 and go to line 41. Otherwise, go to line 35.
35. Enter the smaller of line 9 above or Schedule D, line 19 . . . . . . . . 35.
36 Add lines 10 and 21 . . . . . . . . . . . . 36
37 Enter the amount from line 1 above . . . . . . . 37
38 Subtract line 37 from line 36. If zero or less, enter -0- . . . . . . . . . 38
39 Subtract line 38 from line 35. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 39
40 Multiply line 39 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
If Schedule D, line 18, is zero or blank, skip lines 41 through 43 and go to line 44. Otherwise, go to line 41.
41 Add lines 21, 22, 30, 33, and 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Subtract line 41 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
43 Multiply line 42 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
44 Figure the tax on the amount on line 21. If the amount on line 21 is less than $100,000, use the Tax Table to figure the tax.
If the amount on line 21 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . . . . . . . . . 44
45 Add lines 31, 34, 40, 43, and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
46 Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax.
If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet . . . . . . . . . . . . . . . . . . 46
47 Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 45 or line 46. Also
include this amount on Form 1040 or 1040-SR, line 16. (If you are filing Form 2555, don't enter this amount
on Form 1040 or 1040-SR, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the instructions
for Forms 1040 and 1040-SR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
*If applicable, enter instead the smaller amount you entered on the dotted line next to line 4e of Form 4952.
**If you are filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet in the Instructions for
Form 1040 and 1040-SR, line 16, before completing this line.
SCHEDULE E OMB No. 1545-0074
(Form 1040)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)
2021
Department of the Treasury Attach to Form 1040, 1040-SR, 1040NR, or Form 1041.
Internal Revenue Service (99) Attachment
Go to www.irs.gov/ScheduleE for instructions and the latest information. Sequence No. 13
Name(s) shown on return Your social security number
000-00-0001
Part I Income or Loss From Rental Real Estate and Royalties Note: If you are in business of renting personal property, use
Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.
A Did you make any payments in 2021 that would require you to file Form(s) 1099? (see instructions) Yes No
B If “Yes,” did you or will you file all required Forms 1099? Yes No
1a Physical address of each property (street, city, state, ZIP code)
A
B
C
1b Type of Property 2 For each rental real estate property listed
Fair Rental Days Personal Use Days QJV
(from list below above, report the number of fair rental and
personal use days. Check the QJV box only
A if you meet the requirements to file as a A
B qualified joint venture. See instructions. B
C C
Type of Property:
1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental
2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . . . . . 4
Expenses:
5 Advertising . . . . . . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . . . . . 7
8 Commissions . . . . . . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . . . 10
11 Management fees . . . . . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12
13 Other interest . . . . . . . . . . . . . . . . . . 13
14 Repairs . . . . . . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . . . . 18
19 Other (list) 19
20 Total expenses. Add lines 5 through 19 . . . . . . . 20 0 0 0
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties).
If result is a (loss), see instructions to find out if you
must file Form 6198 . . . . . . . . . . . . . . . 21 0 0 0
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . . . 22 ( )( )( )
23a Total of all amounts reported on line 3 for all rental properties . . . . . . . . 23a 0
b Total of all amounts reported on line 4 for all royalty properties . . . . . . . 23b 0
c Total of all amounts reported on line 12 for all properties . . . . . . . . . . 23c 0
d Total of all amounts reported on line 18 for all properties . . . . . . . . . . 23d 0
e Total of all amounts reported on line 20 for all properties . . . . . . . . . . 23e 0
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . . . . . 24 0
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( 0 )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result 0
here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2 . . 26 0
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2021
Schedule E (Form 1040) 2021 Attachment Sequence No. 13 Page 2
Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number
Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.
Part II Income or Loss From Partnerships and S Corporations -- Note: If you report a loss, receive a distribution, dispose of
stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis
computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on
line 28 and attach Form 6198 (see instructions).
27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a
passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses?
If you answered “Yes,” see instructions before completing this section . . . . . . . . . . . . . . . . Yes No
(b) Enter P for (c) Check if (d) Employer (e) Check if (f) Check if
28 (a) Name partnership; S foreign identification basis computation any amount is
for S corporation partnership number is required not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(g) Passive loss allowed (h) Passive income (i) Nonpassive loss allowed (j) Section 179 expense (k) Nonpassive income
(attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) deduction from Form 4562 from Schedule K-1
A
B
C
D
29a Totals 0 0
b Totals 0 0 0
30 Add columns (h) and (k) of line 29a . . . . . . . . . . . . . . . . . . . . . . . . 30 0
31 Add columns (g), (i), and (j) of line 29b . . . . . . . . . . . . . . . . . . . . . . . 31 ( 0 )
32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . . 32 0
Part III Income or Loss From Estates and Trusts
(b) Employer
33 (a) Name identification number
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed (d) Passive income (e) Deduction or loss (f) Other income from
(attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1
A
B
34a Totals 0 0
b Totals 0 0
35 Add columns (d) and (f) of line 34a 35
. . . . . . . . . . . . . . . . . . . . . . . . . . 0
36 Add columns (c) and (e) of line 34b 36 (
. . . . . . . . . . . . . . . . . . . . . . . . . . 0 )
37 Total estate and trust income or (loss). Combine lines 35 and 36 37
. . . . . . . . . . . . . 0
Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder
(c) Excess inclusion from
(b) Employer identification (d) Taxable income (net loss) (e) Income from
38 (a) Name
number
Schedules Q, line 2c
from Schedules Q, line 1b Schedules Q, line 3b
(see instructions)
39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 0
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040), line 5. 41 0
42 Reconciliation of farming and fishing income. Enter your gross
farming and fishing income reported on Form 4835, line 7; Schedule K-1
Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code
AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions) . . . 42
43 Reconciliation for real estate professionals. If you were a real estate
professional (see instructions), enter the net income or (loss) you reported
anywhere on Form 1040, 1040-SR, or 1040-NR from all rental real estate act-
ivities in which you materially participated under the passive activity loss rules . 43
Schedule E (Form 1040) 2021
SCHEDULE E OMB No. 1545-0074
(Form 1040)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)
2021
Department of the Treasury
Internal Revenue Service (99)
Attach to Form 1040, 1040-SR, 1040NR, or Form 1041. Attachment
Go to www.irs.gov/ScheduleE for instructions and the latest information. Sequence No. 13
Name(s) shown on return Your social security number
000-00-0001
Part I Income or Loss From Rental Real Estate and Royalties Note: If you are in business of renting personal property, use
Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.
A Did you make any payments in 2021 that would require you to file Form(s) 1099? (see instructions) Yes No
B If “Yes,” did you or will you file all required Forms 1099? Yes No
1a Physical address of each property (street, city, state, ZIP code)
A
B
C
1b Type of Property 2 For each rental real estate property listed
Fair Rental Days Personal Use Days QJV
(from list below above, report the number of fair rental and
personal use days. Check the QJV box only
A if you meet the requirements to file as a A
B qualified joint venture. See instructions. B
C C
Type of Property:
1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental
2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . . . . . 4
Expenses:
5 Advertising . . . . . . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . . . . . 7
8 Commissions . . . . . . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . . . 10
11 Management fees . . . . . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12
13 Other interest . . . . . . . . . . . . . . . . . . 13
14 Repairs . . . . . . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . . . . 18
19 Other (list) 19
20 Total expenses. Add lines 5 through 19 . . . . . . . 20 0 0 0
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties).
If result is a (loss), see instructions to find out if you
must file Form 6198 . . . . . . . . . . . . . . . 21 0 0 0
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . . . . 22 ( )( )( )
23a Total of all amounts reported on line 3 for all rental properties . . . . . . . . 23a 0
b Total of all amounts reported on line 4 for all royalty properties . . . . . . . 23b 0
c Total of all amounts reported on line 12 for all properties . . . . . . . . . . 23c 0
d Total of all amounts reported on line 18 for all properties . . . . . . . . . . 23d 0
e Total of all amounts reported on line 20 for all properties . . . . . . . . . . 23e 0
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . . . . . 24 0
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( 0 )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result 0
here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2 . . 26 0
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2021
Schedule E (Form 1040) 2021 Attachment Sequence No. 13 Page 2
Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number
Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.
Part II Income or Loss From Partnerships and S Corporations -- Note: If you report a loss, receive a distribution, dispose of
stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis
computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on
line 28 and attach Form 6198 (see instructions).
27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a
passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses?
If you answered “Yes,” see instructions before completing this section Yes No
(b) Enter P for (c) Check if (d) Employer (e) Check if (f) Check if
28 (a) Name partnership; S foreign identification basis computation any amount is
for S corporation partnership number is required not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(g) Passive loss allowed (h) Passive income (i) Nonpassive loss allowed (j) Section 179 expense (k) Nonpassive income
(attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) deduction from Form 4562 from Schedule K-1
A
B
C
D
29a Totals 0 0
b Totals 0 0 0
30 Add columns (h) and (k) of line 29a . . . . . . . . . . . . . . . . . . . . . . . . 30 0
31 Add columns (g), (i), and (j) of line 29b . . . . . . . . . . . . . . . . . . . . . . . 31 ( 0 )
32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . . 32 0
Part III Income or Loss From Estates and Trusts
(b) Employer
33 (a) Name identification number
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed (d) Passive income (e) Deduction or loss (f) Other income from
(attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1
A
B
34a Totals 0 0
b Totals 0 0
35 Add columns (d) and (f) of line 34a 35
. . . . . . . . . . . . . . . . . . . . . . . . . . 0
36 Add columns (c) and (e) of line 34b 36 (
. . . . . . . . . . . . . . . . . . . . . . . . . . 0 )
37 Total estate and trust income or (loss). Combine lines 35 and 36 37
. . . . . . . . . . . . . 0
Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder
(c) Excess inclusion from
(b) Employer identification (d) Taxable income (net loss) (e) Income from
38 (a) Name
number
Schedules Q, line 2c
from Schedules Q, line 1b Schedules Q, line 3b
(see instructions)
39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 0
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 5. 41 0
42 Reconciliation of farming and fishing income. Enter your gross
farming and fishing income reported on Form 4835, line 7; Schedule K-1
Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code
AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions) . . . 42
43 Reconciliation for real estate professionals. If you were a real estate
professional (see instructions), enter the net income or (loss) you reported
anywhere on Form 1040, 1040-SR, or 1040-NR from all rental real estate act-
ivities in which you materially participated under the passive activity loss rules . 43
Schedule E (Form 1040) 2021
OMB No. 1545-0074
SCHEDULE F
(Form 1040) Profit or Loss from Farming
Attach to Form 1040, Form 1040-SR, Form 1040NR, Form 1041, or Form 1065.
2021
Attachment
Department of the Treasury
Internal Revenue Service (99)
Go to www.irs.gov/ScheduleF for instructions and the latest information. Sequence No. 14
Name of proprietor Social security number (SSN)
000-00-0001
A Principal crop or activity B Enter code from Part IV C Accounting method: D Employer ID number (EIN), (see instr)
Cash Accrual
E Did you “materially participate” in operation of this business during 2021? If “No,” see instructions for limit on passive losses Yes No
F Did you make any payments in 2021 that would require you to file Form(s) 1099 (see instructions)? . . . . . . Yes No
G If "Yes," did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . . . . Yes No
Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)
1a Sales of livestock and other resale items (see instructions) . . . . . . . . . . . . . . . 1a
b Cost or other basis of livestock or other items reported on line 1a . . . . . . . . 1b
c Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c 0
2 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . . . . . . . 2
3a Cooperative distributions (Form(s) 1099-PATR) . . . . . . . 3a 3b Taxable amount 3b
4a Agricultural program payments (see instructions) . . . . . . . 4a 4b Taxable amount 4b
5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . . . . . . . 5a
b CCC loans forfeited . . . . . . . . . . . . . . . . . . . . 5b 5c Taxable amount 5c
6 Crop insurance proceeds and federal crop disaster payments (see instructions)
a Amount received in 2021 . . . . . . . . . . . . . . . . 6a 0 6b Taxable amount 6b 0
c If election to defer to 2022 is attached, check here 6d Amount deferred from 2020 6d
7 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . 8
9 Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the
accrual method, enter the amount from Part III, line 50. See instructions . . . . . . . . . . . . . . 9 0
Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses. See instructions.
10 Car and truck expenses (see 23 Pension and profit-sharing plans 23
instructions). Also attach Form 4562 10 24 Rent or lease (see instructions):
11 Chemicals . . . . . . . . . . . . . . 11 a Vehicles, machinery, equipment . . . . 24a
12 Conservation expenses (see instructions) 12 b Other (land, animals, etc.) . . . . . . 24b
13 Custom hire (machine work) . . . . . . 13 25 Repairs and maintenance . . . . . . 25
14 Depreciation and section 179 26 Seeds and plants . . . . . . . . . . 26
expense (see instructions) . . . . . . . . 14 27 Storage and warehousing . . . . . . 27
15 Employee benefit programs other than 28 Supplies . . . . . . . . . . . . . 28
on line 23 . . . . . . . . . . . . . . 15 29 Taxes . . . . . . . . . . . . . . 29
16 Feed . . . . . . . . . . . . . . . . . . 16 30 Utilities . . . . . . . . . . . . . . 30
17 Fertilizers and lime . . . . . . . . . . . 17 31 Veterinary, breeding, and medicine 31
18 Freight and trucking . . . . . . . . . . 18 32 Other expenses (specify):
19 Gasoline, fuel, and oil . . . . . . . . . . 19 a 32a
20 Insurance (other than health) . . . . . . . 20 b 32b
21 Interest: c 32c
a Mortgage (paid to banks, etc.) . . . . . . 21a d 32d
b Other. . . . . . . . . . . . . . . . . . . . 21b e 32e
22 Labor hired (less employment credits) 22 f 32f
33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . . . . . . . 33 0
34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 34 0
If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36. 0 0 0
35 Reserved for future use.
36 Check the box that describes your investment in this activity and see instructions for where to report your loss.
a All investment is at risk. b Some investment is not at risk.
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11346H Schedule F (Form 1040) 2021
Schedule F (Form 1040) 2021 Page 2
Part III Farm Income — Accrual Method (see instructions).
38a Cooperative distributions (Form(s) 1099-PATR) . . . . . 38a 38b Taxable amount 38b
44 Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) . . . . 44 0
46 Cost of livestock, produce, grains, and other products purchased during the
year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
49 Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . . . . . . 49 0
0
50 Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . . . . . . . . 50 0
*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line
47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.
Part IV Principal Agricultural Activity Codes
Do not file Schedule F (Form 1040) to 111300 Fruit and tree nut farming
report the following. 111400 Greenhouse, nursery, and floriculture production
• Income from providing agricultural services such as 111900 Other crop farming
soil preparation, veterinary, farm labor, horticultural, or Animal Production
management for a fee or on a contract basis. Instead file 112111 Beef cattle ranching and farming
Schedule C (Form 1040). 112112 Cattle feedlots
• Income from breeding, raising, or caring for dogs, cats, or 112120 Dairy cattle and milk production
other pet animals. Instead file Schedule C (Form 1040). 112210 Hog and pig farming
• Sales of livestock held for draft, breeding, sport, or dairy 112300 Poultry and egg production
purposes. Instead file Form 4797. 112400 Sheep and goat farming
These codes for the Principal Agricultural Activity classify 112510 Aquaculture
farms by their primary activity to facilitate the administration of 112900 Other animal production
the Internal Revenue Code. These six-digit codes are based on Forestry and Logging
the North American Industry Classification System (NAICS). 113000 Forestry and logging (including forest nurseries and
Select the code that best identifies your primary farming timber tracts)
activity and enter the six-digit number on line B.
Crop Production
111100 Oilseed and grain farming
111210 Vegetable and melon farming
Part I Check the Box for Your Filing Status and Age
If your filing status is: And by the end of 2021: Check only one box:
0
Single, 1 You were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . 1
Head of household, or
Qualifying widow(er) 2 You were under 65 and you retired on permanent and total disability . . . . . . . 2
4 Both spouses were under 65, but only one spouse retired on permanent and
total disability . . . . . . . . . . . . . . . . . . . . . . . . . . 4
0
Married filing 5 Both spouses were under 65, and both retired on permanent and total
jointly disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 One spouse was 65 or older, and the other spouse was under 65 and retired
on permanent and total disability . . . . . . . . . . . . . . . . . . . 6
7 One spouse was 65 or older, and the other spouse was under 65 and not
retired on permanent and total disability . . . . . . . . . . . . . . . . . . 7
0 8 You were 65 or older and you lived apart from your spouse for all of 2021 . . . . . 8
Married filing
separately 9 You were under 65, you retired on permanent and total disability, and you
lived apart from your spouse for all of 2021 . . . . . . . . . . . . . . . . 9
Did you check ————— Yes ———————— Skip Part II and complete Part III on the back.
box 1, 3, 7 or 8? ————— No ———————— Complete Parts II and III.
Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)
If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a
statement for tax years after 1983 and your physician signed line B on the statement, and
2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity
in 2021, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• If you checked this box, you don’t have to get another statement for 2021.
• If you didn’t check this box, have your physician complete the statement in the instructions. You must
keep the statement for your records.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K Schedule R (Form 1040) 2021
Schedule R (Form 1040) 2021 Page 2
Part III Figure Your Credit
10 If you checked (in Part I): Enter:
0 Box 1, 2, 4, or 7 . . . . . . . . . . . . . . . $5,000
0 Box 3, 5, or 6 . . . . . . . . . . . . . . . . $7,500 . . . . . . . . . . . . . . . . 10
0 Box 8 or 9 . . . . . . . . . . . . . . . . . $3,750
Did you check ————— Yes —————————— You must complete line 11.
0 box 2, 4, 5, 6,
or 9 in Part I? ————— No —————————— Enter the amount from line 10
on line 12 and go to line 13.
11 If you checked (in Part I):
0 • Box 6, add $5,000 to the taxable disability income of the
spouse who was under age 65. Enter the total.
0 • Box 2, 4, or 9, enter your taxable disability income. . . . . . . . . . . . . . . . . . . 11
0 • Box 5, add your taxable disability income to your spouse’s
0 taxable disability income. Enter the total.
For more details on what to include on line 11, see Figure Your Credit in the instructions.
12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the
amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Enter the following pensions, annuities, or disability income that
you (and your spouse if filing jointly) received in 2021.
a Nontaxable part of social security benefits and nontaxable part
of railroad retirement benefits treated as social security (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a
b Nontaxable veterans’ pensions and any other pension, annuity,
or disability benefit that is excluded from income under any
other provision of law (see instructions) . . . . . . . . . . . . . . . . . . 13b
c Add lines 13a and 13b. (Even though these income items aren’t
taxable, they must be included here to figure your credit.) If you
didn’t receive any of the types of nontaxable income listed on
line 13a or 13b, enter -0- on line 13c . . . . . . . . . . . . . . . . . . . 13c 0
14 Enter the amount from Form 1040,
line 11 . . . . . . . . . . . . . . . . . . . . . . . 14
15 If you checked (in Part I): Enter:
0 Box 1 or 2 . . . . . . . . . . $7,500
0 Box 3, 4, 5, 6, or 7 . . . . . . $10,000 15
0 Box 8 or 9 . . . . . . . . . . $5,000 0
16 Subtract line 15 from line 14. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . 16
17 Enter one-half of line 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Subtract line 18 from line 12. If zero or less, stop; you can’t take the credit. Otherwise, 1
go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . . . . . . . . . . 21
22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter
this amount on Schedule 3 (Form 1040), line 6 (check box c and enter “Sch R” on the
line next to that box) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Schedule R (Form 1040) 2021
SCHEDULE SE OMB No. 1545-0074
(Form 1040) Self-Employment Tax 2021
Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information. Attachment
Internal Revenue Service (99) Attach to Form 1040, 1040-SR, or 1040NR. Sequence No. 17
Name of person with self-employment income (as shown on Form 1040 or 1040-NR) Social security number of person
with self-employment income 000-00-0001
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2020
Schedule SE (Form 1040) 2021 Attachment Sequence No. 17 Page 2
Part III Maximum Deferral of Self-Employment Tax Payments
If line 4c is zero, skip lines18 through 20, and enter -0- on line 21. 1
18 Enter the portion of line 3 that can be attributed to March 27, 2021, through December 31, 2021 18
19 If line 18 is more than zero, multiply line 18 by 92.35% (0.9235); otherwise, enter the amount from line 18 19
20 Enter the portion of lines 15 and 17 that can be attributed to March 27, 2021, through December 31, 2021 20
21 Combine lines 19 and 20 21 0
If line 5b is zero, skip line 22 and enter -0- on line 23. 1
22 Enter the portion of line 5a that can be attributed to March 27, 2021, through December 31, 2021 22
23 Multiply line 22 by 92.35% (0.9235) 23 0
24 Add lines 21 and 23 24 0
25 Enter the smaller of line 9 or line 24 25 0
26 Multiply line 25 by 6.2% (0.062). Enter here and see the instructions for line 12e of Schedule 3 (Form
1040) 26 0
Schedule SE (Form 1040) 2021
OMB No. 1545-0121
1116 Foreign Tax Credit
2021
Form
(Individual, Estate, or Trust)
Attach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T. Attachment
Department of the Treasury
Internal Revenue Service (99) Go to www.irs.gov/Form1116 for instructions and the latest information.
Sequence
No.
19
Name Identifying number as shown on page 1 of your tax return
000-00-0001
Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each
Form 1116. Report all amounts in U.S. dollars except where specified in Part II below.
0 0 0 0 0
a Section 951A income c Passive category income e Section 901(j) income g Lump-sum distributions
0 0 0
b Foreign branch income d General category income f Certain income re-sourced by treaty 1
1a 0
b Check if line 1a is compensation for personal
services as an employee, your total
compensation from all sources is $250,000 or
more, and you used an alternative basis to
determine its source (see instructions) . .
Deductions and losses (Caution: See instructions.):
2 Expenses definitely related to the income on line
line1a (attach statement) . . . . . . . .
3 Pro rata share of other deductions not definitely
related:
a Certain itemized deductions or standard deduction
(see instructions) . . . . . . . . . . .
b Other deductions (attach statement) . . . . .
c Add lines 3a and 3b . . . . . . . . . . 0 0 0
d Gross foreign source income (see instructions) .
e Gross income from all sources (see instructions) .
f Divide line 3d by line 3e (see instructions) . . .
g Multiply line 3c by line 3f . . . . . . . . .
4 Pro rata share of interest expense (see instructions):
a Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions) . .
.
b Other interest expense . . . . . . . . .
5 Losses from foreign sources . . . . . . .
6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 0 0 0 6
7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . . . . . 7
Part II Foreign Taxes Paid or Accrued (see instructions)
Credit is claimed
Country
A -
B -
C -
8 Add lines A through C, column (u). Enter the total here and on line 9, page 2 . . . . . . . . . 8 0
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2021)
Form 1116 (2021) Page 2
Part III Figuring the Credit
9 Enter the amount from line 8. These are your total foreign taxes paid
or accrued for the category of income checked above Part I . . . . . . 9 0
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . . 14 0
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category
of income checked above Part I (see instructions) . . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign
source taxable income. (If the result is zero or less, you have no
foreign tax credit for the category of income you checked above
Part I. Skip lines 18 through 24. However, if you are filing more than
one Form 1116, you must complete line 20.) . . . . . . . . . . . 17 0
18 Individuals: Enter the amount from line 15 of your Form 1040, 1
1040-SR, or 1040-NR. Estates and trusts: Enter your taxable
income without the deduction for your exemption . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . . . . 19
20 Individuals: Enter the total of Form 1040 or 1040-SR, line 16, and Schedule 2 (Form 1040), line 2. If
you are a nonresident alien, enter the total of Form 1040-NR, line 16 and Schedule 2 (Form 1040),
line 2. Estates and trusts: Enter the amount from Form 1041, Schedule G, line 1a; or the total of
Form 990-T, Part II, lines 2, 3, 4, and 6. Foreign estates and trusts should enter the amount from
Form 1040-NR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Caution: If you are completing line 20 for separate category g (lump-sum distributions), see
instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . . . . 21
000-00-0001
Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each
Form 1116. Report all amounts in U.S. dollars except where specified in Part II below.
0 0 0 0 0
a Section 951A income c Passive category income e Section 901(j) income g Lump-sum distributions
0 0 0
b Foreign branch income d General category income f Certain income re-sourced by treaty 1
1a 0
b Check if line 1a is compensation for personal
services as an employee, your total
compensation from all sources is $250,000 or
more, and you used an alternative basis to
determine its source (see instructions) . .
Deductions and losses (Caution: See instructions.):
2 Expenses definitely related to the income on line
line1a (attach statement) . . . . . . . .
Pro rata share of other deductions not definitely
related:
a Certain itemized deductions or standard deduction
(see instructions) . . . . . . . . . . .
b Other deductions (attach statement) . . . . .
c Add lines 3a and 3b . . . . . . . . . . 0 0 0
d Gross foreign source income (see instructions) .
e Gross income from all sources (see instructions) .
f Divide line 3d by line 3e (see instructions) . . .
g Multiply line 3c by line 3f . . . . . . . . .
4 Pro rata share of interest expense (see instructions):
a Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions) . .
.
b Other interest expense . . . . . . . . .
5 Losses from foreign sources . . . . . . .
6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 0 0 0 6
7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . . . . . 7
Part II Foreign Taxes Paid or Accrued (see instructions)
Credit is claimed
Foreign taxes paid or accrued
Country
for taxes
(you must check one)
1 (j) X Paid In foreign currency In U.S. dollars
0 (k) Accrued Taxes withheld at source on: Taxes withheld at source on:
(p) Other (t) Other (u) Total foreign
foreign taxes foreign taxes taxes paid or
(l) Date paid (m) (n) Rents (o) Interest paid or (q) (r) Rents paid or accrued (add cols.
(s) Interest
or accrued Dividends and royalties accrued Dividends and royalties accrued (q) through (t))
A -
B -
C -
8 Add lines A through C, column (s). Enter the total here and on line 9, page 2 . . . . . . . . . 8 0
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2021)
Form 1116 (2021) Page 2
Part III Figuring the Credit
9 Enter the amount from line 8. These are your total foreign taxes paid
or accrued for the category of income checked above Part I 9 0
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . . . 14 0
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category
of income checked above Part I (see instructions) . . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign
source taxable income. (If the result is zero or less, you have no
foreign tax credit for the category of income you checked above
Part I. Skip lines 18 through 24. However, if you are filing more than
one Form 1116, you must complete line 20.) . . . . . . . . . . . . 17 0
20 Individuals: Enter the total of Form 1040 or 1040-SR, line 16, and Schedule 2 (Form 1040), line 2. If
you are a nonresident alien, enter the total of Form 1040-NR, line 16 and Schedule 2 (Form 1040),
line 2. Estates and trusts: Enter the amount from Form 1041, Schedule G, line 1a; or the total of
Form 990-T, Part II, lines 2, 3, 4, and 6. Foreign estates and trusts should enter the amount from
Form 1040-NR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Caution: If you are completing line 20 for separate category g (lump-sum distributions), see
instructions.
000-00-0001
Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each
Form 1116. Report all amounts in U.S. dollars except where specified in Part II below.
0 0 0 0 0
a Section 951A income c Passive category income e Section 901(j) income g Lump-sum distributions
0 0 0
b Foreign branch income d General category income f Certain income re-sourced by treaty 1
h Resident of (name of country)
Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to
more than one foreign country or U.S. possession, use a separate column and line for each country or possession.
Part I Taxable Income or Loss From Sources Outside the United States (for category checked above)
Foreign Country or U.S. Possession Total
i Enter the name of the foreign country or U.S. A B C (Add cols. A, B, and C.)
possession . . . . . . . . . . . . . . .
1a Gross income from sources within country shown
above and of the type checked above (see
instructions):
1a 0
b Check if line 1a is compensation for personal
services as an employee, your total
compensation from all sources is $250,000 or
more, and you used an alternative basis to
determine its source (see instructions) . .
Deductions and losses (Caution: See instructions.):
2 Expenses definitely related to the income on line
line1a (attach statement) . . . . . . . .
3 Pro rata share of other deductions not definitely
related:
a Certain itemized deductions or standard deduction
(see instructions) . . . . . . . . . . .
b Other deductions (attach statement) . . . . .
c Add lines 3a and 3b . . . . . . . . . . 0 0 0
d Gross foreign source income (see instructions) .
e Gross income from all sources (see instructions) .
f Divide line 3d by line 3e (see instructions) . . .
g Multiply line 3c by line 3f . . . . . . . . .
4 Pro rata share of interest expense (see instructions):
a Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions) . .
b Other interest expense . . . . . . . . .
5 Losses from foreign sources . . . . . . .
6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 0 0 0 6
7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . . . . . 7
Part II Foreign Taxes Paid or Accrued (see instructions)
Credit is claimed
Foreign taxes paid or accrued
Country
for taxes
(you must check one)
1 (j) X Paid In foreign currency In U.S. dollars
0 (k) Accrued Taxes withheld at source on: Taxes withheld at source on:
(p) Other (t) Other (u) Total foreign
(l) Date paid foreign taxes foreign taxes taxes paid or
(m) (n) Rents (o) Interest paid or (q) (r) Rents paid or accrued (add cols.
or accrued (s) Interest
Dividends and royalties accrued Dividends and royalties accrued (q) through (t))
A -
B -
C -
8 Add lines A through C, column (u). Enter the total here and on line 9, page 2 . . . . . . . . . 8 0
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2021)
Form 1116 (2021) Page 2
Part III Figuring the Credit
9 Enter the amount from line 8. These are your total foreign taxes paid
or accrued for the category of income checked above Part I . . . . . . 9 0
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit 14 0
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category
of income checked above Part I (see instructions) . . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign
source taxable income. (If the result is zero or less, you have no
foreign tax credit for the category of income you checked above
Part I. Skip lines 18 through 24. However, if you are filing more than
one Form 1116, you must complete line 20.) . . . . . . . . . . . . 17 0
18 Individuals: Enter the amount from line 15 of your Form 1040, 1
1040-SR, or 1040-NR. Estates and trusts: Enter your taxable
income without the deduction for your exemption . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . . . . 19
20 Individuals: Enter the total of Form 1040 or 1040-SR, line 16, and Schedule 2 (Form 1040), line 2. If
you are a nonresident alien, enter the total of Form 1040-NR, line 16 and Schedule 2 (Form 1040),
line 2. Estates and trusts: Enter the amount from Form 1041, Schedule G, line 1a; or the total of
Form 990-T, Part II, lines 2, 3, 4, and 6. Foreign estates and trusts should enter the amount from 20
Form 1040-NR, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), see
instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . . . . 21
0 A You request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you
aren't required to figure your penalty.
0 B You request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file
Form 2210.
0 C Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income
installment method. You must figure the penalty using Schedule Al and file Form 2210.
0 D Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was
actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210.
0 E You filed or are filing a joint return for either 2020 or 2021, but not for both years, and line 8 above is smaller than line 5
0 above. You must file page 1 of Form 2210, but you aren't required to figure your penalty (unless box B, C, or D applies).
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11744P 0 Form 2210 (2021)
Form 2210 (2021) Page 2
Part III Short Method
Can You Use the You can use the short method if:
Short Method? X h You made no estimated tax payments (or your only payments were withheld
federal income tax), or 1
h You paid the same amount of estimated tax on each of the four payment
due dates.
Must You Use the You must use the regular method (Part IV) instead of the short method if:
Regular Method? h You made any estimated tax payments late,
h You checked box C or D in Part II, or 0
h You are filing Form 1040NR or 1040NR-EZ and you didn't receive wages as
an employee subject to U.S. income tax withholding. 1
Note: If any payment was made earlier than the due date, you can use the short method, but using it may cause you to pay a
larger penalty than the regular method. If the payment was only a few days early, the difference is likely to be small.
12 Enter the total amount, if any, of estimated tax payments you made . . . . . 12 0
14 Total underpayment for year. Subtract line 13 from line 10. If zero or less, stop; you don't owe a penalty
If the amount on line 14 was paid on or before 1/15/22, do not use the short method. If zero or less, stop;
you don't owe a penalty. Don't file Form 2210 unless you checked box E in Part II 14 0
0.01744
15 Multiply line 14 by 0.01744 . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Complete lines 20 through 26 of one column before going to line 20 of the next column.
Complete lines 22–27 of one column before going to line 22 of the next column.
22 Enter the total of the amounts in all previous columns of line 27 22
23 Subtract line 22 from line 21. If zero or less, enter -0- 23
24 Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column 24
25 Subtract line 27 of the previous column from line 26 0.25
of that column . . . . . . . . . . . . . . . . . . 25
26 Add lines 24 and 25 . . . . . . . . . . . . . . . . 26
27 Enter the smaller of line 23 or line 26 here and on
Form 2210, Part IV, line 18 . . . . . . . . . . . . . 27
Part II Annualized Self-Employment Tax (Form 1040, Form 1040-SR, and Form 1040-NR filers only)
28 Net earnings from self-employment for the period
(see instructions) . . . . . . . . . . . . . . . . . 28
29 Prorated social security tax limit . . . . . . . . . . . . 29 $35,700 $59,500 $95,200 $142,800
30 Enter actual wages for the period subject to social security tax or
the 6.2% portion of the 7.65% railroad retirement (tier 1) tax. 0.496 0.2976 0.186 0.124
Exception: If you filed Form 4137 or Form 8919, see instructions 30
31 Subtract line 30 from line 29. If zero or less, enter -0- . . . . 31
32 Annualization amounts (see instructions) . . . . . . . . 32 0.496 0.2976 0.186 0.124
33 Multiply line 32 by the smaller of line 28 or line 31 . . . 33
34 Annualization amounts . . . . . . . . . . . . . . . . 34 0.116 0.0696 0.0435 0.029
35 Multiply line 28 by line 34 . . . . . . . . . . . . 35
36 Add lines 33 and 35. Enter here and on line 15 above . . . 36
Form 2210 (2021)
Worksheet for Form 2210, Part IV, Section B—Figure the Penalty
(penalty worksheet) Keep for Your Records
Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the
same manner. If multiple estimated tax payments are applied to the underpayment amount in a column of line 1a,
you will need to make more than one computation for that column. This worksheet is modified by Notice 2020-23, so
in the calculation of the estimated tax penalty, it disregards the days beginning 4/1/2020, and ending 7/15/2020.
Payment Due Dates
Enter payment information below. (Starting on row 290.) (a) (b) (c) (d)
7/15/21 6/15/21 9/15/21 1/15/22
1a Enter your underpayment from Part IV, Section A, line 25 . . . . 1a
12/30/99
Date and amount of each payment applied to the underpayment
1b in the same column. Don't enter more than the underpayment amount on line 344 #N/A #N/A #N/A
1a for each column (see instructions). 0 0 0
Note: Your payments are applied in the order made first to any underpayment
balance in an earlier column until that 12/30/99 4/15/22 4/15/22
underpayment is fully paid.
1.b
Rate Period 1: April 16, 2021—June 30, 2021
2 Computation starting dates for this period 4/16/21 2
6/30/21
3 Number of days from the date on line 2 to the date the amount
on line 1a was paid or 6/30/21, whichever is earlier . . . ###
.
6 Number of days from the date on line 5 to the date the amount 12/30/99 9/30/21 9/30/21
on line 1a was paid or 9/30/21, whichever is earlier . . . ###
.
9 Number of days from the date on line 8 to the date the amount 12/30/99 12/31/21 12/31/21
on line 1a was paid or 12/31/21, whichever is earlier . . . ###
.
12 Number of days from the date on line 11 to the date the amount 12/30/99 4/15/22 4/15/22 4/15/22
on line 1a was paid or 4/15/22, whichever is earlier . . . . 12
Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 2
(Form 1040), line 7a.
Part II Credit for Child and Dependent Care Expenses
2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.
(a) Qualifying person's name (c) Qualified expenses you
(b) Qualifying person's social
incurred and paid in 2021 for
security number
First Last the person listed in column (a)
3 Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person 0
or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 3 0
4 Enter your earned income. See instructions . . . . . . . . . . . . . . . . . . . . . 4 0
5 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions); all others, enter the amount from line 4 . . . . . . . . . 5 0
6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . . . . . 6 0
7 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11 . . . . 7 0
8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 0
If line 7 is: If line 7 is:
But not Decimal But not Decimal
Over over amount is Over over amount is
$0 -- 15,000 .35 $29,000 -- 31,000 .27
15,000 -- 17,000 .34 31,000 -- 33,000 .26
17,000 -- 19,000 .33 33,000 -- 35,000 .25
19,000 -- 21,000 .32 35,000 -- 37,000 .24
21,000 -- 23,000 .31 37,000 -- 39,000 .23 8 X 0.35
23,000 -- 25,000 .30 39,000 -- 41,000 .22
25,000 -- 27,000 .29 41,000 -- 43,000 .21
27,000 -- 29,000 .28 43,000 -- No limit .20
9 Multiply line 6 by the decimal amount on line 8. If you paid 2020 expenses in 2021, see the
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 0
10 Tax liability limit. Enter the amount from the Credit Limit Worksheet
Stop. You cannot take this credit.
in the instructions . . . . . . . . . . . . . . . . . . . . . . 10 0
11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and 1.00
on Schedule 3 (Form 1040), line 2 . . . . . . . . . . . 11 0
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2021)
Form 2441 (2021) Page 2
Part III Dependent Care Benefits
12 Enter total amount of dependent care benefits you received for 2021. Amounts you
received as an employee should be shown in box 10 of your Form(s) W-2. Don't include
amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a
partner, include amounts you received under a dependent care assistance program from
your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . . . . 12 0
13 Enter the amount, if any, you carried over from 2020 and used in 2021 during the grace
period. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the amount, if any, you forfeited or carried forward to 2022. See instructions . . . . 14
15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . . . . 15
16 Enter the total amount of qualified expenses incurred
in 2021 for care of the qualifying person(s) . . . . . . . . . 16
17 Enter the smaller of line 15 or 16 . . . . . . . . . . . . . 17 Indicate at the top
18 Enter your earned income. See instructions . . . . . . . . 18 and to the right
19 Enter the amount shown below that applies as to whether or
to you. not you meet the
h If married filing a joint return, enter your requirements to
spouse's earned income (if your spouse be considered
was a student or was disabled, see the 'unmarried' for
instructions for line 5). . . . . . . . . 19 purposes of claiming
h If married filing separately, see the credit on
instructions. Form 2441.
h All others, enter the amount from line 18.
20 Enter the smallest of line 17, 18, or 19 . . . . . . . . . . 20
21 Enter $5,000 ($2,500 if married filing separately and 5,000
you were required to enter your spouse’s earned income on line 19) 21 2,500
22 Is any amount on line 12 from your sole proprietorship or partnership?
X No. Enter -0-.
000-00-0001
1 (a) Care provider's (b) Address (c) Identifying number (d) Amount paid
name (number, street, apt. no., city, state, and ZIP code) (SSN or EIN) (see instructions)
3 Employer’s name
4a Employer’s U.S. address
b Employer’s foreign address
5 Employer is (check a A foreign entity b A U.S. company c Self
any that apply): d A foreign affiliate of a U.S. company e Other (specify)
6a If you previously filed Form 2555 or Form 2555-EZ, enter the last year you filed the form.
b If you didn't previously file Form 2555 or 2555-EZ to claim either of the exclusions, check here and go to line 7.
c Have you ever revoked either of the exclusions? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
d If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective.
7 Of what country are you a citizen/national?
8a Did you maintain a separate foreign residence for your family because of adverse living conditions at your
tax home? See Second foreign household in the instructions . . . . . . . . . . . . . . . . . . . . . . Yes No
b If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you
maintained a second household at that address.
9 List your tax home(s) during your tax year and date(s) established.
Next, complete either Part II or Part III. If an item doesn't apply, enter “NA.” If you don't give
the information asked for, any exclusion or deduction you claim may be disallowed.
Part II Taxpayers Qualifying Under Bona Fide Residence Test (see instructions)
10 Date bona fide residence began , and ended
11 Kind of living quarters in foreign country a Purchased house b Rented house or apartment c Rented room
d Quarters furnished by employer
12 a Did any of your family live with you abroad during any part of the tax year? . . . . . . . . . . . . . . . . . Yes No
b If “Yes,” who and for what period?
13 a Have you submitted a statement to the authorities of the foreign country where you claim bona fide
residence that you aren't a resident of that country? See instructions . . . . . . . . . . . . . . . . . . Yes No
b Are you required to pay income tax to the country where you claim bona fide residence? See instructions . . Yes No
If you answered “Yes” to 13a and “No” to 13b, you don't qualify as a bona fide resident. Don't complete the rest of
this part.
14 If you were present in the United States or its possessions during the tax year, complete columns (a)–(d) below. Don't include
the income from column (d) in Part IV, but report it on Form 1040 or 1040-SR.
(c) Number of (d) Income earned in (c) Number of (d) Income earned in
(a) Date (b) Date left (a) Date (b) Date left
days in U.S. U.S. on business days in U.S. U.S. on business
arrived in U.S. U.S. arrived in U.S. U.S.
on business (attach computation) on business (attach computation)
15 a List any contractual terms or other conditions relating to the length of your employment abroad.
b Enter the type of visa under which you entered the foreign country.
c Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation . . Yes No
d Did you maintain a home in the United States while living abroad? . . . . . . . . . . . . . . . . . . . . Yes No
e If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship
to you.
For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 11900P Form 2555 (2021)
Form 2555 (2021) Page 2
Part III Taxpayers Qualifying Under Physical Presence Test (see instructions)
Note: U.S. citizens and all resident aliens can use this test. See instructions.
16 The physical presence test is based on the 12-month period from through
17 Enter your principal country of employment during your tax year.
18 If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclude travel between
foreign countries that didn't involve travel on or over international waters, or in or over the United States, for 24 hours or more.
If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire 12-
month period." Don't include the income from column (f) below in Part IV, but report it on Form 1040 or 1040-SR.
(d) Full days (e) Number of (f) Income earned in U.S.
(a) Name of country
(b) Date arrived (c) Date left present days in U.S. on business
(including U.S.)
in country on business (attach computation)
b Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21b
c Car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21c
d Other property or facilities. List type and amount.
21d
22 Allowances, reimbursements, or expenses paid on your behalf for services you performed:
a Cost of living and overseas differential 22a
b Family . . . . . . . . . . . . . . . . . . . . . . . . . 22b
c Education . . . . . . . . . . . . . . . . . . . . . . . . 22c
d Home leave . . . . . . . . . . . . . . . . . . . . . . . 22d
e Quarters . . . . . . . . . . . . . . . . . . . . . . . . 22e
f For any other purpose. List type and amount.
22f
25 Total amount of meals and lodging included on line 24 that is excludable (see instructions) 25
26 Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2021
foreign earned income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 0
Form 2555 (2021)
Form 2555 (2021) Page 3
Part V All Taxpayers
Section B—Assets Placed in Service During 2021 Tax Year Using the General Depreciation System
(b) Month and year (c) Basis for depreciation
(d) Recovery
(a) Classification of property placed in (business/investment use only (e) Convention (f) Method (g) Depreciation deduction
—see instructions) period
service
25 Special depreciation allowance for qualified listed property placed in service during
the tax year and used more than 50% in a qualified business use. See instructions 25
26 Property used more than 50% in a qualified business use:
%
%
%
27 Property used 50% or less in a qualified business use :
% S/L
% S/L
% S/L
28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28 0
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . . . . . . . . . . . . 29
. . . . . . . . . . . . 0. . .
Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles
to you're employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
(b) (e)
(a) (c) (d) Amortization (f)
Date amortization
Description of costs Amortizable amount Code section period or Amortization for this year
begins
percentage
42 Amortization of costs that begins during your 2021 tax year (see instructions):
(Rev. December 2020) Attach one or more Forms 8283 to your tax return if you claimed a total deduction Attachment
Department of the Treasury of over $500 for all contributed property. Sequence 155
Internal Revenue Service Go to www.irs.gov/Form8283 for instructions and the latest information. No.
Name(s) shown on your income tax return Identifying number
Note: Figure the amount of your contribution deduction before completing this form. See your tax return instructions.
Section A. Donated Property of $5,000 or Less and Publicly Traded Securities—List in this section only items (or
groups of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded securities
and certain other property even if the deduction is more than $5,000 (see instructions).
Part I Information on Donated Property — If you need more space, attach a statement.
c) Description of donated property
(b) If donated property is a vehicle (see instructions),
(a) Name and address of the donee (For a vehicle, enter the year, make, model, and
1 organization
check the box. Also enter the vehicle identification
mileage. For securities, enter the company name and
number (unless Form 1098-C is attached).
the number of shares.)
Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g).
(d) Date of the (e) Date acquired (f) How acquired (g) Donor’s cost or adjusted (h) Fair market value (i) Method used to determine the fair
contribution by donor (mo., yr.) by donor basis (see instructions) market value
A
B
C
D
E
Section B. Donated Property Over $5,000 (Except Publicly Traded Securities, Vehicles, Intellectual Property or Inventory Reportable
in Section A)—Complete this section for one item (or group of similar items) for which you claimed a deduction of more than
$5,000 per item or group (except contributions of publicly traded securities reported in Section A). Provide a separate form for each item
is part of a group of similar items. A qualified appraisal is generally required for items reportable in Section B. See instructions.
Part I Information on Donated Property
2 Check the box that describes the type of property donated:
a Art* (contribution of $20,000 or more) e Other Real Estate i Vehicles
(a) Description of donated property (if you need (b) If tangible property was donated, give a brief summary of the overall (c) Appraised fair
3 more space, attach a separate statement) physical condition of the property at the time of the gift market value
A
B
C
(d) Date acquired (g) For bargain sales, enter (h) Amount claimed
(f) Donor’s cost or (i) Date of contribution
by donor (e) How acquired by donor amount received and attach a as a deduction
adjusted basis (see instructions)
(see instructions)
(mo., yr.) separate statement.
A
B
C
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62299J Form 8283 (Rev. 12-2020)
Form 8283 (Rev. 12-2020) Page 2
Name(s) shown on your income tax return Identifying number
Part II Partial Interests and Restricted Use Property (Other Than Qualified Conservation Contributions)—
Complete lines 4a through 4e if you gave less than an entire interest in a property listed in Section B, Part I.
Complete lines 5a through 5c if conditions were placed on a contribution listed in Section B, Part I; also
attach the required statement. See instructions.
4a Enter the letter from Section B, Part I that identifies the property for which you gave less than an entire interest
If Section B, Part II applies to more than one property, attach a separate statement.
b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year
(2) For any prior tax years
c Name and address of each organization to which any such contribution was made in a prior year (complete only if different
from the donee organization above):
Name of charitable organization (donee)
d For tangible property, enter the place where the property is located or kept
e Name of any person, other than the donee organization, having actual possession of the property
Yes No
5a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated property?
b Did you give to anyone (other than the donee organization or another organization participating with the donee
organization in cooperative fundraising) the right to the income from the donated property or to the possession of
the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to
designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . . .
c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . . .
Part III Taxpayer (Donor) Statement—List each item included in Section B, Part I above that the appraisal identifies
as having a value of $500 or less. See instructions.
I declare that the following item(s) included in Section B, Part I above has to the best of my knowledge and belief an appraised value
of not more than $500 (per item). Enter identifying letter from Section B, Part I and describe the specific item. See instructions.
Signature of
taxpayer (donor) Date
Part IV Declaration of Appraiser
I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or
married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my
appraisals during my tax year for other persons.
Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being
valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value
as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). I understand that my
appraisal will be used in connection with a return or claim for refund. I also understand that, if there is a substantial or gross valuation misstatement of the value of the property claimed on the
return or claim for refund that is based on my appraisal, I may be subject to a penalty under section 6695A of the Internal Revenue Code, as well as other applicable penalties. I affirm that I
have not been at any time in the three-year period ending on the date of the appraisal barred from presenting evidence or testimony before the Department of the Treasury or the Internal
Revenue Service pursuant to 31 U.S.C. 330(c).
Sign
Here Signature Title Date
Business address (including room or suite no.) Identifying number
Address (number, street, and room or suite no.) City or town, state, and ZIP code
000-00-0001
Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.
Fill in Your Address
Only if You Are City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions).
Filing This Form by
Itself and Not With
Foreign country name Foreign province/state/county Foreign postal code
Your Tax Return
Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
● You made nondeductible contributions to a traditional IRA for 2021.
● You took distributions from a traditional, SEP, or SIMPLE IRA in 2021 and you made nondeductible contributions to a
traditional IRA in 2021 or an earlier year. For this purpose, a distribution does not include a rollover (other than a
repayment of a qualified disaster distribution (see 2021 Forms 8915-C, 8915-D, and 8915-E)), qualified charitable,
distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.
● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2021 and you made
nondeductible contributions to a traditional IRA in 2021 or an earlier year.
1 Enter your nondeductible contributions to traditional IRAs for 2021, including those made for 2021
from January 1, 2022, through April 15, 2022. See instructions . . . . . . . . . . . . . . . . . . 1
2 Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . . . . . . . . 2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
In 2021, did you take a distribution No Enter the amount from line 3 on line 14.
from traditional, SEP, or SIMPLE IRAs, Do not complete the rest of Part I.
or make a Roth IRA conversion? Yes Go to line 4.
4 Enter those contributions included on line 1 that were made from January 1, 2022, through April 15, 2022 4
5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December
31, 2021, plus any outstanding rollovers. Subtract any repayments of qualified 6
disaster distributions (see 2021 Forms 8915-C, 8915-D, and 8915-E)
7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2021. Do
not include rollovers (other than repayments of qualified disaster distributions
(see 2021 Forms 8915-C, 8915-D, & 8915-E)), qualified charitable distributions,
a one-time distribution to fund an HSA, conversions to a Roth IRA, certain
returned contributions, or recharacterizations of traditional IRA contributions
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to
Roth IRAs in 2021. Also enter this amount on line 16 . . . . . . . . . . . 8
9 Add lines 6, 7, and 8 . . . . . . . . . . . 9
10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3
places. If the result is 1.000 or more, enter “1.000” . . . . . . . . . . . 10 x 0.00000
11 Multiply line 8 by line 10. This is the nontaxable portion of the amount you
converted to Roth IRAs. Also enter this amount on line 17 . . . . . . . . . 11
12 Multiply line 7 by line 10. This is the nontaxable portion of your distributions
that you did not convert to a Roth IRA . . . . . . . . . . . . . . . . 12
13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . . . . . 13
14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2021 and earlier years . 14
15 a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15a
b Enter the amount on line 15a attributable to qualified disaster distributions from 2021 Forms 8915-C,
8915-D, and 8915-E (see instructions). Also, enter this amount on 2021 Form 8915-C, line 23, or 2021
Form 8915-D, line 22; or 2020 Form 8915-E, line 13, as applicable . . . . . . . . . . . . . . . . 15b
c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . 15c
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age
59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F
Form 8606 (2021)
Form 8606 (2021) Page 2
Part II 2021 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2021.
16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2021 . . . . . . . . . . . . . . . . . . 16 0
17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on 0
line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 0
18 Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 0
Part III Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth IRA in 2021. For this purpose, a distribution does not include
a rollover (other than a repayment of a qualified disaster distribution (see 2021 Forms 8915-C, 8915-D, and 8915-E)),
qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions
(see instructions).
19 Enter your total nonqualified distributions from Roth IRAs in 2021, including any qualified first-time
homebuyer distributions, and any qualified disaster distributions (see instructions). Also see 2021
Forms 8915-C, 8915-D, and 8915-E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced 10,000
by the total of all your prior qualified first-time homebuyer distributions . . . . . . . . . . . . . . 20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 21
22 Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here . . . . . . 22
23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you
may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . . . . . . . . 23
24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified
retirement plans to a Roth IRA. See instructions . . . . . . . . . . . . . . . . . . . . . . . 24
25 a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . . . . . . 25a
b Enter the amount on line 25a attributable to qualified disaster distributions from 2021 Forms 8915-C,
8915-D, and 8915-E (see instructions). Also, enter this amount on 2021 Form 8915C, line 24; 2021
Form 8915-D, line 23; or 2021 Form 8915-E, line 14, as applicable . . . . . . . . . . . . . . . 25b
c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 25c
Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and
Sign Here Only if You belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Are Filing This Form
by Itself and Not With
Your Tax Return
Your signature Date
Print/Type preparer’s name Preparer’s signature Date Check if PTIN
Paid
Preparer self-employed
Firm's name Firm's EIN
Use Only Firm's address Phone no.
Form 8606 (2021)
OMB No. 1545-0074
Nondeductible IRAs
Form 8606 Go to www.irs.gov/Form8606 for instructions and the latest information. 2021
Department of the Treasury For coronavirus-related distributions, see the instructions. Attachment
Internal Revenue Service (99) Attach to Form 1040, 1040-SR, or 1040-NR. Sequence No. 48
Name. If married, file a separate form for each spouse required to file 2021 Form 8606. See instructions. Your social security number
000-00-0002
Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.
Fill in Your Address
Only if You Are City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions).
Filing This Form by
Itself and Not With
Foreign country name Foreign province/state/county Foreign postal code
Your Tax Return
Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
● You made nondeductible contributions to a traditional IRA for 2021.
● You took distributions from a traditional, SEP, or SIMPLE IRA in 2021 and you made nondeductible contributions to a
traditional IRA in 2021 or an earlier year. For this purpose, a distribution does not include a rollover (other than a
repayment of a qualified disaster distribution (see 2021 Forms 8915-C, 8915-D, and 8915-E)), qualified charitable,
one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.
● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2021 and you made
nondeductible contributions to a traditional IRA in 2021 or an earlier year.
1 Enter your nondeductible contributions to traditional IRAs for 2021, including those made for 2021
from January 1, 2022, through April 15, 2022. See instructions . . . . . . . . . . . . . . . . . . 1
2 Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . . . . . . . . 2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
In 2021, did you take a distribution No Enter the amount from line 3 on line 14.
from traditional, SEP, or SIMPLE IRAs, Do not complete the rest of Part I.
or make a Roth IRA conversion? Yes Go to line 4.
4 Enter those contributions included on line 1 that were made from January 1, 2022, through April 15, 2022 4
5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December
31, 2021, plus any outstanding rollovers. Subtract any repayments of qualified 6
disaster distributions (see 2021 Forms 8915-C, 8915-D, and 8915-E)
7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2021. Do
not include rollovers (other than repayments of qualified disaster distributions
(see 2021 Forms 8915-C, 8915-D, & 8915-E)), qualified charitable distributions,
a one-time distribution to fund an HSA, conversions to a Roth IRA, certain
returned contributions, or recharacterizations of traditional IRA contributions
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to
Roth IRAs in 2021. Also enter this amount on line 16 . . . . . . . . . . . 8
9 Add lines 6, 7, and 8 . . . . . . . . . . . 9
10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3
places. If the result is 1.000 or more, enter “1.000” . . . . . . . . . . . 10 x 0.000
11 Multiply line 8 by line 10. This is the nontaxable portion of the amount you
converted to Roth IRAs. Also enter this amount on line 17 . . . . . . . . . 11
12 Multiply line 7 by line 10. This is the nontaxable portion of your distributions
that you did not convert to a Roth IRA . . . . . . . . . . . . . . . . 12
13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . . . . . 13
14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2021 and earlier years . 14
15 a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15a
b Enter the amount on line 15a attributable to qualified disaster distributions from 2021 Forms 8915-C,
8915-D, and 8915-E (see instructions). Also, enter this amount on 2021 Form 8915-C, line 23, or 2021
Form 8915-D, line 22; or 2020 Form 8915-E, line 13, as applicable . . . . . . . . . . . . . . . . 15b
c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . 15c
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age
59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F
Form 8606 (2021)
Form 8606 (2021) Page 2
Part II 2021 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2021.
16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2021 . . . . . . . . . . . . . . . . . . 16 0
17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on 0
line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 0
18 Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 0
Part III Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth IRA in 2021. For this purpose, a distribution does not include
a rollover (other than a repayment of a qualified disaster distribution (see 2021 Forms 8915-C, 8915-D, and 8915-E)),
qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions
(see instructions).
19 Enter your total nonqualified distributions from Roth IRAs in 2021, including any qualified first-time
homebuyer distributions, and any qualified disaster distributions (see instructions). Also see 2021
Forms 8915-C, 8915-D, and 8915-E . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced 10,000
by the total of all your prior qualified first-time homebuyer distributions . . . . . . . . . . . . . . 20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 21
22 Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here . . . . . . 22
23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you
may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . . . . . . . . 23
24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified
retirement plans to a Roth IRA. See instructions . . . . . . . . . . . . . . . . . . . . . . . 24
25 a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . . . . . . 25a
b Enter the amount on line 25a attributable to qualified disaster distributions from 2021 Forms 8915-C,
8915-D, and 8915-E (see instructions). Also, enter this amount on 2021 Form 8915C, line 24; 2021
Form 8915-D, line 23; or 2021 Form 8915-E, line 14, as applicable . . . . . . . . . . . . . . . 25b
c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2021
Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 25c
Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and
Sign Here Only if You belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Are Filing This Form
by Itself and Not With
Your Tax Return
Your signature Date
Print/Type preparer’s name Preparer’s signature Date Check if PTIN
Paid
Preparer self-employed
Firm's name Firm's EIN
Use Only Firm's address Phone no.
Form 8606 (2021)
t
t
a
c
h
m
e
SCHEDULE 8812 OMB
n No. 1545-0074
Additional Child Tax Credit
(Form 1040) t
2021
Attach to Form 1040, 1040-SR, or Form 1040-NR. S
Department of the Treasury Internal Go to www.irs.gov/Schedule8812 for instructions and the latest e
Attachment
Revenue Service (99) information. q
Sequence No. 47
Name(s) shown on return u security number
Your social
e
000-00-0001
n
c
Part I All Filers e
Caution: If you file Form 2555, stop here; you cannot claim the additional child tax credit.
1 If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit N 0
and Credit for Other Dependents in the publication. Otherwise, enter the amount from line 8 of your o
Child Tax Credit and Credit for Other Dependents Worksheet. (See the instructions for Forms 1040 and 1040- 1 .
SR, line 19, or the instructions for Form 1040-NR, line 19.)
2 Enter the amount from line 19 of your Form 1040, Form 1040-SR, or Form 1040-NR . . . . . . . . . . 2 0
3 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . 3
4 Number of qualifying children under 6 with the required social security number: 0 X $3,600. 3,600
Number of qualifying children 6 and older and under 17 with the required SSN: 0 X $3,000. 3,000
Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . . . . . . 4 0
TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the
Child Tax Credit and Credit for Other Dependents Worksheet.
5 Enter the smaller of line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6a Earned income (see separate instructions) . . . . . . . . . . . . . . . . . . 6a
8 Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . . . . . 8
Next. On line 4, is the amount $4,200 or more? 0 4200 0.15
No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller
of line 5 or line 8 on line 15. 0
Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15.
Otherwise, go to line 9.
0
Part II Certain Filers Who Have Three or More Qualifying Children 0
9 Withheld social security, Medicare, and Additional Medicare taxes from Forms(s) W-2,
boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If
your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Enter the total of the amounts from Schedule 1 (Form 1040), line 14, and Schedule 2
(Form 1040), line 5, plus any taxes that you identified using code "UT" and entered on
Schedule 2 (Form 1040), line 8 . . . . . . . . . . . . . . . . . . . . . . . 10
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 1040 and Enter the total of the amounts from Form 1040 or 1040-SR, line 27,
1040-SR filers: and Schedule 3 (Form 1040), line 10.
1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 10. 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Next, enter the smaller of line 5 or line 14 on line 15. 0
Part III Additional Child Tax Credit 0
15 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 0
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040) 2021
Line 9 Worksheet Keep for Your Records
If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 9.
Social security tax, Medicare tax, and Additional Medicare Tax on Wages.
2. Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax withheld . . . . . . . 2.
5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . . . . . . . . . . . 5.
0
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Tier 1 RRTA taxes as an employee of a railroad (enter amounts on line 8, 9, 10 & 11) or employee representative (enter amounts on lines 12, 13, 14, & 15). Do not include
amounts in Form W-2, box 14 that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or
line 4 for Tier 2 tax.
10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17).
Don't use the same amount from Form 8959, line 17 for both this line 10 and line 14 . . . . . . . . . . . . . . 10.
12. Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1 for all 4 quarters of 2018) . . . . . . . . . . . . . . 12.
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2 for all 4 quarters of 2018) . . . . . . . . . . . 13.
14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of
Form 8959, line 17). Do not use the same amount from Form 8959, line 17 for both this line 14 and line 10 . . . . . . . . 14.
Line 9 Amount
16. Add lines 6, 7, 11, and 15. Enter here and on Schedule 8812, line 9 . . . . . . . . . . . . . . . . . . . . 16.
Education Credits OMB No. 1545-0074
1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 . . . . . 1
2 Enter: $180,000 if married filing jointly; $90,000 if single, head of household, 180,000
or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . 2 90,000
3 Enter the amount from Form 1040 or 1040-SR, line 11. If you’re filing Form
2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for
the amount to enter . . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. If zero or less, stop; you can’t take any education 1
credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or 20,000
qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . 5 10,000
6 If line 4 is:
● Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . .
● Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to . . . . . . . . 6
at least three places) . . . . . . . . . . . . . . . . . . . . . .
7 Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet the
conditions described in the instructions, you can’t take the refundable American opportunity credit; 0
skip line 8, enter the amount from line 7 on line 9, and check this box . . . . . . . . . . 7
8 Refundable American opportunity credit. Multiply line 7 by 40% (0.40). Enter the amount here and 0.40
on Form 1040 or 1040-SR, line 29. Then go to line 9 below . . . . . . . . . . . . . . . . . . . 8
Part II Nonrefundable Education Credits
9 Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) 9
10 After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If 1
zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . . . . . . . 10
11 Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Multiply line 11 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Enter: $138,000 if married filing jointly; $69,000 if single, head of household, or 10000 0.2 138,000
qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . 13 69,000
14 Enter the amount from Form 1040 or 1040-SR, line 11. If you're filing Form
2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for
the amount to enter . . . . . . . . . . . . . . . . . . . . . . . 14
15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- on 0
line 18, and go to line 19 . . . . . . . . . . . . . . . . . . . . . . 15
16 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or
qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . 16
17 If line 15 is:
● Equal to or more than line 16, enter 1.000 on line 17 and go to line 18
● Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) 18
19 Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see
instructions) here and on Schedule 3 (Form 1040), line 3 . . . . . . . . . . . . . . . 19
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M
Form 8863 (2021)
Form 8863 (2021) Page 2
Name(s) shown on return Your social security number
000-00-0001
Complete Part III for each student for whom you’re claiming either the American
opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for
each student.
Part III Student and Educational Institution Information. See instructions.
20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of
your tax return)
(1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see
instructions. instructions.
(2) Did the student receive Form 1098-T (2) Did the student receive Form 1098-T
from this institution for 2021? Yes No from this institution for 2021? Yes No
(3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T
from this institution for 2020 with box Yes No from this institution for 2020 with box Yes No
7 checked? 7 checked?
(4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution. 1098-T or from the institution.
- -
You can't take the American opportunity credit and the lifetime learning credit for the same student in the same year.
If you complete lines 27 through 30 for this student, don’t complete line 31.
American Opportunity Credit 0 1
27 Adjusted qualified education expenses (see instructions). Don't enter more than $4,000. 27
28 Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 28
29 Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 0.25
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1. . . . 30
Lifetime Learning Credit
31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Form 8863 (2021)
Form 8863 (2021) Page 2
Name(s) shown on return Your social security number
000-00-0001
Complete Part III for each student for whom you’re claiming either the American
opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for
each student.
Part III Student and Educational Institution Information. See instructions.
20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of
your tax return)
(1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see
instructions. instructions.
(2) Did the student receive Form 1098-T (2) Did the student receive Form 1098-T
from this institution for 2021? Yes No from this institution for 2021? Yes No
(3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T
from this institution for 2020 with box Yes No from this institution for 2020 with box Yes No
7 checked? 7 checked?
(4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution. 1098-T or from the institution.
- -
You can't take the American opportunity credit and the lifetime learning credit for the same student in the same year.
If you complete lines 27 through 30 for this student, don’t complete line 31.
American Opportunity Credit 0 1
27 Adjusted qualified education expenses (see instructions). Don't enter more than $4,000. 27
28 Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 28
29 Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 0.25
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1. . . . 30
Lifetime Learning Credit
31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Form 8863 (2021)
Form 8863 (2021) Page 2
Name(s) shown on return Your social security number
000-00-0001
Complete Part III for each student for whom you’re claiming either the American
opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for
each student.
Part III Student and Educational Institution Information. See instructions.
20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of
your tax return)
(1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see
instructions. instructions.
(2) Did the student receive Form 1098-T (2) Did the student receive Form 1098-T
from this institution for 2021? Yes No from this institution for 2021? Yes No
(3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T
from this institution for 2020 with box Yes No from this institution for 2020 with box Yes No
7 checked? 7 checked?
(4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution. 1098-T or from the institution.
- -
You can't take the American opportunity credit and the lifetime learning credit for the same student in the same year.
If you complete lines 27 through 30 for this student, don’t complete line 31.
American Opportunity Credit 0 1
27 Adjusted qualified education expenses (see instructions). Don't enter more than $4,000. 27
28 Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 28
29 Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 0.25
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1. . . . 30
Lifetime Learning Credit
31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Form 8863 (2021)
Form 8863 (2021) Page 2
Name(s) shown on return Your social security number
000-00-0001
Complete Part III for each student for whom you’re claiming either the American
opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for
each student.
Part III Student and Educational Institution Information. See instructions.
20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of
your tax return)
(1) Address. Number and street (or P.O. box). City, town or (1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see post office, state, and ZIP code. If a foreign address, see
instructions. instructions.
(2) Did the student receive Form 1098-T (2) Did the student receive Form 1098-T
from this institution for 2021? Yes No from this institution for 2021? Yes No
(3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T
from this institution for 2020 with box Yes No from this institution for 2020 with box Yes No
7 checked? 7 checked?
(4) Enter the institution’s employer identification number (EIN) (4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution. 1098-T or from the institution.
- -
You can't take the American opportunity credit and the lifetime learning credit for the same student in the same year.
If you complete lines 27 through 30 for this student, don’t complete line 31.
American Opportunity Credit 0 1
27 Adjusted qualified education expenses (see instructions). Don't enter more than $4,000. 27
28 Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 28
29 Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 0.25
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1. . . . 30
Lifetime Learning Credit
31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Form 8863 (2021)
OMB No. 1545-0074
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment
in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
Cat. No. 37768Z
For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2021)
Form 8949 (2021) Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number
000-00-0001
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will
have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your
broker and may even tell you which box to check.
Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see
instructions). For short-term transactions, see page 1.
Note.
to the You mayfor
IRS and aggregate
which noalladjustments
long-term transactions
or codes arereported onEnter
required. Form(s) 1099-B
the total showing
directly basis wasD,reported
on Schedule line 8a;
you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete
a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or
more of the boxes, complete as many forms with the same box checked as you need.
0 (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
0 (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS
0 (F) Long-term transactions not reported to you on Form 1099-B Check ONE box.
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract
negative amounts). Enter each total here and include on your
Schedule D, line 8b (if Box D above is checked), line 9 (if Box E
above is checked), or line 10 (if Box F above is checked)
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37768Z Form 8949 (2021)
OMB No. 1545-0074
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
Cat. No. 37768Z
For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2021)
Form 8949 (2021) Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number
000-00-0001
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute
statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your
broker and may even tell you which box to check.
Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see
instructions). For short-term transactions, see page 1.
Note.
to the You mayfor
IRS and aggregate
which noalladjustments
long-term transactions
or codes arereported onEnter
required. Form(s)
the 1099-B showing
total directly basis wasD,reported
on Schedule line 8a;
you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete
a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or
more of the boxes, complete as many forms with the same box checked as you need.
0 (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
0 (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS
0 (F) Long-term transactions not reported to you on Form 1099-B Check ONE box.
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract
negative amounts). Enter each total here and include on your
Schedule D, line 8b (if Box D above is checked), line 9 (if Box E
above is checked), or line 10 (if Box F above is checked)
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37768Z Form 8949 (2021)
OMB No. 1545-0074
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
Cat. No. 37768Z
For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2021)
Form 8949 (2021) Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number
000-00-0001
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute
statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your
broker and may even tell you which box to check.
Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see
instructions). For short-term transactions, see page 1.
Note.
to the You mayfor
IRS and aggregate
which noalladjustments
long-term transactions
or codes arereported onEnter
required. Form(s)
the 1099-B showing
total directly basis wasD,reported
on Schedule line 8a;
you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete
a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or
more of the boxes, complete as many forms with the same box checked as you need.
0 (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
0 (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS
0 (F) Long-term transactions not reported to you on Form 1099-B Check ONE box.
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract
negative amounts). Enter each total here and include on your
Schedule D, line 8b (if Box D above is checked), line 9 (if Box E
above is checked), or line 10 (if Box F above is checked)
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37768Z Form 8949 (2021)
OMB No. 1545-0074
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
Cat. No. 37768Z
For Paperwork Reduction Act Notice, see your tax return instructions. Form 8949 (2021)
Form 8949 (2021) Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number
000-00-0001
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute
statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your
broker and may even tell you which box to check.
Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see
instructions). For short-term transactions, see page 1.
Note.
to the You mayfor
IRS and aggregate
which noalladjustments
long-term transactions
or codes arereported onEnter
required. Form(s)
the 1099-B showing
total directly basis wasD,reported
on Schedule line 8a;
you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete
a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or
more of the boxes, complete as many forms with the same box checked as you need.
0 (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
0 (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS
0 (F) Long-term transactions not reported to you on Form 1099-B Check ONE box.
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract
negative amounts). Enter each total here and include on your
Schedule D, line 8b (if Box D above is checked), line 9 (if Box E
above is checked), or line 10 (if Box F above is checked)
Note. If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37768Z Form 8949 (2021)
OMB No. 1545-0074
1 Tax family size. Enter your tax family size (see instructions). 1 0
4 Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3 (see instr.). Check the appro-
priate box for the federal poverty table used. a Alaska b Hawaii c X Other 48 states and DC 4 0
Yes. You are not eligible to take the PTC. If advance payment of the PTC was made, see the instructions for
how to report your excess advance PTC repayment amount.
7 Applicable Figure: Using your line 5 percentage, locate your “applicable figure” on the table in the instructions 7
8a Annual contrib. amt. Multiply line 3 by b Monthly contribution amount. Divide line 8a
line 7. Round to nearest whole dollar. 8a by 12. Round to whole dollar amount. . . 8b
Part II Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit
9 Are you allocating policy amounts with another taxpayer or do you want to use the alternative calculation for year of marriage (see instructions)?
Yes. Skip to
Part IV, Allocation of Policy Amounts, or X No. Continue to line 10.
Part V, Alternative Calculation for Year of Marriage.
10 See the instructions to determine if you can use line 11 or must complete lines 12 through 23.
Yes. Continue to line 11. Compute your annual PTC. Skip lines 12–23 X No. Continue to lines 12–23. Compute
and continue to line 24. your monthly PTC and continue to line 24.
12 January
13 February
14 March
15 April
16 May
17 June
18 July
19 August
20 September
21 October
22 November
23 December
24 Total premium tax credit. Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total here 24 0
25 Advance payment of PTC. Enter the amount from line 11(f) or add lines 12(f) through 23(f) and enter the total here 25 0
26 Net Premium Tax Credit: If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and
on Schedule 3 (Form 1040), line 8. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, 0
leave this line blank and continue to line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Part III Repayment of Excess Advance Payment of the Premium Tax Credit
27 Excess advance payment of PTC. If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here 27
28 Repayment limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Excess advance premium tax credit repayment: Enter the smaller of line 27 or line 28 here and on Schedule 2
(Form 1040) line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37784Z
Form 8962 (2021)
Form 8962 (2021) Page 2
Part IV Allocation of Policy Amounts
Complete the following information for up to four shared policy allocations. See instructions for allocation details.
Allocation 1
30 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month
Allocation 2
31 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month
Allocation 3
32 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month
Allocation 4
33 (a) Policy Number (Form 1095-A, line 2) (b) SSN of other taxpayer (c) Allocation start month (d) Allocation stop month
Alternative entries (a) Alternative family size (b) Alternative monthly (c) Alternative start month (d) Alternative stop month
36 for your spouse's contribution amount
SSN
1 (a) Trade, business, or aggregation name (b) Taxpayer (c) Qualified business
identification number income or (loss)
ii
iii
iv