Tax Preparation Help  
Instructions for Form 1040 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Address change, Address Change
Addresses of IRS centers, 1040 (2006)
Adjusted gross income, Adjusted Gross Income, Line 37
Adoption expenses
Employer-provided benefits for, Wages, Salaries, Tips, etc.
Aliens, Nonresident aliens and dual-status aliens.
Alimony paid, Alimony Paid
Alimony received, Alimony Received
Alternative minimum tax, Alternative Minimum Tax, Exception.
Amended return, Amended Return
Amount you owe, Amount You Owe, Figuring the Penalty
Annuities, Pensions and Annuities, Lump-Sum Distributions
Archer MSAs, Other Income, Archer MSA Deduction, Line 60, Total Tax
Attachments to the return, Assemble Your Return

B

Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases
Blindness, proof of, Blindness

C

Capital gain distributions, Line 13
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Child tax credits, Dependents and Qualifying Child for Child Tax Credit, , , Additional Child Tax Credit
Commissioner's message, A Message From the Commissioner
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Corrective distributions, Wages, Salaries, Tips, etc.
Credit for federal telephone excise tax paid, Credit for federal telephone excise tax paid., Line 71
Customer service standards,

D

Daycare center expenses, Credit for Child and Dependent Care Expenses
Death of a taxpayer, Death of a Taxpayer
Dependent care benefits, Wages, Salaries, Tips, etc.
Dependents
Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
Dependents:
Exemptions for, Dependents and Qualifying Child for Child Tax Credit
Direct deposit of refund, Lines 74a Through 74d, Line 75
Disclosure, Privacy Act, and Paperwork Reduction Act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Dividends
Nondividend distributions, Ordinary Dividends
Ordinary dividends, Ordinary Dividends
Qualified dividends, Qualified Dividends, Line 44, Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Domestic production activities deduction, Domestic Production Activities Deduction
Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.

F

Filing requirements, Introduction, What if You Cannot File on Time?
Filing status, which box to check, Filing Status, Qualifying Widow(er) With Dependent Child
Foreign tax credit, Foreign Tax Credit
Foreign-source income, Foreign-Source Income
Form W-2, Missing or Incorrect Form W-2?
Forms W-2, 1098, and 1099—where to report certain items from, When and Where Should You File?
Forms, how to get, Quick and Easy Access to Tax Help and Forms
Free tax help, Quick and Easy Access to Tax Help and Forms, Other Ways To Get Help

G

Gambling, Other Income
Golden parachute payments , Total Tax
Group-term life insurance, uncollected tax on, Total Tax

I

Identity theft, Identity Theft
Income, Foreign-Source Income, Other Income
Income tax withholding (federal), Line 65, Income Tax Withholding and Estimated Tax Payments for 2007
Individual retirement arrangements (IRAs)
Contributions to (line 32), IRA deduction expanded., IRA Deduction, IRA Deduction Worksheet—Line 32
Credit for contributions to, Retirement Savings Contributions Credit
Distributions from (lines 15a and 15b), IRA Distributions
Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Injured spouse, Injured Spouse
Innocent spouse relief, Innocent Spouse Relief
Installment payments, Calling the IRS, What If You Cannot Pay?
Interest
Late payment of tax, Late payment of tax.
Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
Interest income
Tax-exempt, Line 8b
Taxable, Line 8a, Taxable Interest
Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40

L

Line instructions for Form 1040, Introduction, Assemble Your Return
Long-term care insurance, Self-Employed Health Insurance Deduction
Lump-sum distributions, Lump-Sum Distributions

M

Married persons
Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Living apart, Married persons who live apart.
Mileage rates, standard, Standard mileage rates.
Mortgage interest credit, Line 54
Moving expenses, Standard mileage rates., Moving Expenses

O

Offsets, Refund Offset
Order blank for forms and publications, Introduction
Other income, Other Income
Other taxes, Other Taxes, Total Tax

P

Payments, Payments, Line 71
Penalty, Frivolous return.
Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Estimated tax, Estimated Tax Penalty, Figuring the Penalty
Penalty:
Others (including late filing and late payment), Interest and Penalties
Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?
Publications, how to get, Quick and Easy Access to Tax Help and Forms

R

Railroad retirement benefits
Treated as a pension, Fully Taxable Pensions and Annuities
Treated as social security, Social Security Benefits
Records, how long to keep, How Long Should Records Be Kept?
Refund, Refund, Applied to Your 2007 Estimated Tax
Refund information, Refund Information
Refund offset, Refund Offset
Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Reservists, expenses of, Line 24
Resident aliens, Resident aliens.
Residential energy credits, Residential Energy Credits
Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
Retirement savings contributions credit, Retirement Savings Contributions Credit
Rights of taxpayers, What Are Your Rights as a Taxpayer?
Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
Roth IRAs, IRA Distributions, IRA Deduction
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
Self-employment tax
Deduction for one-half of, One-Half of Self-Employment Tax
Signing your return, Sign Your Return, Electronic Return Signatures!
Single person, Single
Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
Social security number, Social Security Number (SSN), Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
Standard deduction or itemized deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Statutory employees, Were You a Statutory Employee?
Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33, Eligible student.

T

Tax and credits, Tax and Credits, Total Tax
Figured by the IRS, Tax, Credit for the Elderly or the Disabled, Credit figured by the IRS.
Other taxes
Alternative minimum tax, Alternative Minimum Tax, Exception.
IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Lump-sum distributions, Lump-Sum Distributions
Recapture, Total Tax
Tax computation worksheet, 1040 - Main Contents
Tax rate schedules,
Tax table, 1040 - Main Contents
Taxpayer Advocate, office of,
Telephone assistance
Federal tax information, Introduction, TeleTax Topics, Calling the IRS
TeleTax, Introduction, Tax Information for Puerto Rico Residents (in Spanish only)
Telephone excise tax paid, credit for federal, Line 71
Third party designee, Third Party Designee
Tip income, Wages, Salaries, Tips, etc., Social Security and Medicare Tax on Tip Income Not Reported to Employer
Tips reported to employer, uncollected tax on, Total Tax
Tuition program earnings, Other Income, Line 60

U

U.S. citizens and resident aliens living abroad, Do You Have To File?, Foreign-Source Income
Unemployment compensation, Unemployment Compensation

W

What if you cannot pay?, Calling the IRS, What If You Cannot Pay?
What's new, What's New for 2006
When and where should you file?, When and Where Should You File?
Where do you file?, 1040 (2006)
Who must file, Introduction, What if You Cannot File on Time?
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
Winnings, prizes, gambling, and lotteries (other income), Other Income
Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2007

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