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1040 Instructions

For use in Preparing 2007 Returns

What's New Filing Requirements What if You Cannot File on Time?Private Delivery Services Line Instructions for Form 1040 Address Change Name Change What if You Do Not Have a Label?IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens Nonresident Alien Spouse Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child Spouse Line 6c—Dependents Foreign-Source Income Chapter 11 Bankruptcy Cases Community Property States Rounding Off to Whole Dollars Wages, Salaries, Tips, etc.Taxable Interest Tax-Exempt Interest Ordinary Dividends Qualified Dividends Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Alimony Received Business Income or (Loss)Capital Gain or (Loss)Other Gains or (Losses)IRA Distributions Pensions and Annuities Unemployment Compensation Social Security Benefits Other Income Educator Expenses Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Health Savings Account (HSA) Deduction Moving Expenses One-Half of Self-Employment Tax Self-Employed SEP, SIMPLE, and Qualified Plans Self-Employed Health Insurance Deduction Penalty on Early Withdrawal of Savings Alimony Paid IRA Deduction Student Loan Interest Deduction Tuition and Fees Deduction Domestic Production Activities Deduction Blindness Itemized Deductions or Standard Deduction Tax Alternative Minimum Tax Credit for Child and Dependent Care Expenses Credit for the Elderly or the Disabled Education Credits Residential Energy Credits Foreign Tax Credit Line 52—Child Tax Credit Retirement Savings Contributions Credit (Saver's Credit)Other Credits Unreported Social Security and Medicare Tax from Forms 4137 and 8919 Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Household Employment Taxes Total Tax Federal Income Tax Withheld 2007 Estimated Tax Payments Lines 66a and 66b— Earned Income Credit (EIC)Excess Social Security and Tier 1 RRTA Tax Withheld Additional Child Tax Credit Amount Paid With Request for Extension To File Refundable Credit for Prior Year Minimum Tax Amount Overpaid Applied to Your 2008 Estimated Tax Amount You Owe Estimated Tax Penalty Child's Return Daytime Phone Number Paid Preparer Must Sign Your Return Electronic Return Signatures!Tax Table General Information How To Avoid Common Mistakes What Are Your Rights as a Taxpayer?Innocent Spouse Relief Income Tax Withholding and Estimated Tax Payments for 2008 Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?Secure Your Tax Records from Identity Theft How Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended Return Need a Copy of Your Tax Return?Death of a Taxpayer Claiming a Refund for a Deceased Taxpayer Past Due Returns Other Ways To Get Help Send Your Written Tax Questions to the IRS Research Your Tax Questions Online Free Help With Your Return Everyday Tax Solutions Online Services Help for People With Disabilities Interest and Penalties Interest Penalties Refund Information What Is TeleTax?Recorded Tax Information Topics by Internet TeleTax Topics Calling the IRS Before You Call Making the Call Before You Hang Up Disclosure, Privacy Act, and Paperwork Reduction Act Notice We Welcome Comments on Forms Estimates of Taxpayer Burden Order Blank for Forms and Publications How To Use the Order Blank Major Categories of Federal Income and Outlays for Fiscal Year 2006