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IRS Publication 17: Your Federal Income

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IRS Publication 17: Your Federal Income Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … ations/P17/2020/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 138 11:05 - 11-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 17 Your Federal Catalog Number 10311G Income Tax For use in preparing Department of the For Individuals 2020 Returns Treasury Internal Revenue Service TAX GUIDE 2020 Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Chinese (中文) • IRS.gov/Russian (Pусский) • IRS.gov/Spanish (Español) • IRS.gov/Korean (한국어) • IRS.gov/Vietnamese (TiếngViệt) Feb 11, 2021 Page 2 of 138 Fileid: … ations/P17/2020/A/XML/Cycle04/source 11:05 - 11-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Your Federal Income Tax Department of the For Individuals Treasury Internal Revenue Contents Service What's New ....................... 1 11 Taxes ......................94 12 Other Itemized Deductions ..........98 Reminders ........................ 3 Part Four. Figuring Your Taxes, and Introduction ....................... 3 Refundable and Nonrefundable Credits .. 104 13 How To Figure Your Tax ........... 104 Part One. The Income Tax Return ......... 5 14 Child Tax Credit and Credit for Other 1 Filing Information ................ 5 Dependents ................. 106 2 Filing Status ...................20 3 Dependents ...................25 2020 Tax Table .................... 110 4 Tax Withholding and Estimated Tax .....36 2020 Tax Computation Worksheet ........ 122 Part Two. Income and Adjustments to Income .....................45 2020 Tax Rate Schedules .............. 123 5 Wages, Salaries, and Other Earnings ....46 6 Interest Income .................53 Your Rights as a Taxpayer ............. 124 7 Social Security and Equivalent Railroad How To Get Tax Help ................ 125 Retirement Benefits ..............61 8 Other Income ..................66 Index .......................... 127 9 Individual Retirement Arrangements (IRAs) .....................75 Where To File ..................... 136 Part Three. Standard Deduction, Itemized Deductions, and Other Deductions ......90 10 Standard Deduction ..............90 All material in this The explanations and examples in this publication This publication covers some subjects on which a publication may be reflect the interpretation by the Internal Revenue Service court may have made a decision more favorable to reprinted freely. A (IRS) of: taxpayers than the interpretation by the IRS. Until these citation to Your Federal • Tax laws enacted by Congress, differing interpretations are resolved by higher court Income Tax (2020) decisions or in some other way, this publication will would be appropriate. • Treasury regulations, and continue to present the interpretations by the IRS. • Court decisions. All taxpayers have important rights when working with the IRS. These rights are described in Your Rights as a However, the information given does not cover every Taxpayer in the back of this publication. situation and is not intended to replace the law or change its meaning. Page 3 of 138 Fileid: … ations/P17/2020/A/XML/Cycle04/source 11:05 - 11-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. What's New This section summarizes important spread of coronavirus. For of the social security tax imposed beginning April 1, 2020, and end- tax changes that took effect in more information, see the in- for the period beginning on March ing December 31, 2020. For more 2020. Most of these changes are structions for Schedule 1 27, 2020, and ending December information, see the instructions for discussed in more detail (Form 1040), line 10, and Ed- 31, 2020. For more information, Form 7202 and Schedule 3 (Form throughout this publication. ucator Expenses in Pub. 529, see the instructions for Sched- 1040), line 12b. Miscellaneous Deductions. ule SE (Form 1040) or Schedule H Future developments. For the Form 1040-X, Amended U.S. In- (Form 1040). For information on re- latest information about the tax law • If you were impacted by cer- dividual Income Tax Return. porting the deferral, see the in- topics covered in this publication, tain federally declared disas- Starting last summer, taxpayers structions for Schedule 3 (Form such as legislation enacted after it ters, special rules may apply were able to file their Form 1040-X 1040), line 12e. was published, go to IRS.gov/ to distributions from your IRA, electronically using available tax Pub17. profit-sharing plan, or retire- Coronavirus distributions. Re- software products. The electronic ment plan. See Pubs. 590-B cent legislation contains new rules Form 1040-X will be implemented Publication 17 changes. We and 575 for details. that provide for tax-favored with- in phases. During the first phase, have removed the following 2019 drawals, income inclusion, and re- only tax year 2019 Forms 1040 chapters from this publication: 6, 8, Form 1040-NR revision. Form payments for individuals who were and 1040-SR returns can be amen- 9, 10, 13, 14, 15, 16, 18, 19, 20, 1040-NR has been revised to more diagnosed with or suffered eco- ded electronically. Taxpayers will 22, 24, 25, 26, 29, 30, 31, 33, 34, closely follow the format of Forms nomic losses as a result of the co- still have the option to submit a pa- 35, and 36. You can find most of 1040 and 1040-SR. Beginning in ronavirus. See Coronavirus Distri- per version of the Form 1040-X the information previously found in 2020, Form 1040-NR will use butions in Pub. 590-B for more and should follow the instructions those chapters in the primary publi- Schedules 1, 2, and 3. information. for preparing and submitting the cation. Please see 2020 Publica- Charitable contributions. If you paper form. tion 17 changes, later. don't itemize your deductions on Qualified birth or adoption dis- Schedule LEP (Form 1040), Re- tribution. Beginning in tax years Due date of return. File your tax Schedule A (Form 1040), you may quest for Change in Language after December 31, 2019, you can return by April 15, 2021. See chap- qualify to take a deduction for char- Preference. Schedule LEP is a take a distribution from your IRA ter 1. itable contributions of up to $300. new form that allows taxpayers to For more information, see the in- without it being subject to the 10% state a preference to receive writ- Economic impact pay- structions for Forms 1040 and additional tax for early distribu- ten communications from the IRS ments—EIP 1 and EIP 2. Any 1040-SR, line 10b. tions. For more information, see in a language other than English. economic impact payments you re- Pub. 590-B. For more information, including ceived are not taxable for federal Temporary suspension of limits Qualified disaster distributions. what languages are available and income tax purposes, but they re- for cash contributions. For tax Special rules provide for tax-fa- how to file, see Schedule LEP. duce your recovery rebate credit. year 2020, certain cash contribu- tions you made are not subject to vored distributions from and repay- Standard mileage rates. The Recovery rebate credit. This the 60% limit for cash contribu- ments to certain retirement plans 2020 rate for business use of your credit is figured like last year's eco- tions. For more information, see for taxpayers who suffered eco- vehicle is 57.5 cents a mile. The nomic impact payment, except eli- Pub. 526. nomic losses as a result of certain 2020 rate for use of your vehicle to gibility and the amount of the credit disasters in tax years 2018, 2019, get medical care or to move is 17 are based on your tax year 2020 Standard deduction amount in- and 2020. However, these disas- cents a mile. See Moving Expen- information. For more information, creased. For 2020, the standard ters do not include major disasters ses in Pub. 3, Armed Forces' Tax see the instructions for Forms 1040 deduction amount has been in- declared only by reason of Guide. and 1040-SR, line 30, and the Re- creased for all filers. The amounts COVID-19. are: Alternative minimum tax (AMT) covery Rebate Credit Worksheet to For your 2020 return, these exemption amount increased. figure your credit amount. • Single or Married filing sepa- qualified disaster distributions are The AMT exemption amount is in- rately—$12,400; Other taxpayer relief. Recent those qualified disaster distribu- creased to $72,900 ($113,400 if legislation provided certain tax-re- • Married filing jointly or Qualify- tions reported on the 2020 Form married filing jointly or qualifying lated benefits, including the follow- ing widow(er)—$24,800; and 8915-C, Qualified 2018 Disaster widow(er); $56,700 if married filing ing. Retirement Plan Distributions and separately). The income levels at • Head of household—$18,650. Repayments, and described in its which the AMT exemption begins • Election to use your 2019 See chapter 10. instructions; the 2020 Form to phase out have increased to earned income to figure your 8915-D, Qualified 2019 Disaster $518,400 ($1,036,800 if married fil- Virtual currency. If, in 2020, you 2020 earned income credit. Retirement Plan Distributions and ing jointly or qualifying widow(er)). For more information, see the engaged in a transaction involving Repayments, and described in its instructions for Forms 1040 virtual currency, you will need to Qualified business income de- instructions; the 2020 Form duction. The simplified worksheet and 1040-SR, line 27, for answer the question on page 1 of 8915-E, Qualified 2020 Disaster more information on this elec- Form 1040 or 1040-SR. See Virtual for figuring your qualified business Retirement Plan Distributions and income deduction is now Form tion. Currency in the Instructions for Repayments (Use for Coronavi- Forms 1040 and 1040-SR. In 2019, 8995, Qualified Business Income Election to use your 2019 rus-Related Distributions), and de- • this question was on Schedule 1.
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