FORM 1040
complete exam
with 100%
correct answers
1040 Header
A. Filing statuses: single, married filing jointly, married filing
separately, head of household, and qualifying widower.
B. Primary taxpayer's first name, middle initial, last name, and
social security number.
C. Primary taxpayers who can be claimed as a dependent, were born
before January 2, 1954, or are blind.
D. Taxpayers filing as married filing separately or jointly. There is
also a checkbox for spouses filing separately who are itemizing or
were dual-status aliens.
E. For taxpayers who had full-year health coverage or are exempt
from health coverage, a checkbox appears on this page.
F. Taxpayer's address, city, state, and ZIP code section. G. Checkbox
follows for taxpayers and/or spouses who wish to designate $3 to
the presidential election campaign fund.
Taxpayer Identification Numbers
Most taxpayers have social security numbers, but the IRS can issue
an individual taxpayer identification number (ITIN) to taxpayers who
are ineligible to get social security numbers. Generally, this applies
, to nonresident aliens. Certain tax benefits cannot be claimed by
taxpayers without social security numbers. An ITIN can be obtained
by applying to the IRS with Form W-7. Applying for an ITIN and its
tax implications are beyond the scope of this course.
When a tax return is submitted to the IRS with a name or social
security number (SSN) that does not match the information on file
with the Social Security Administration (SSA), the return is rejected.
This means the IRS has not accepted it, and it is considered to be
not filed. This often happens, for example, when a married or
divorced person fails to report a name change to the SSA. It is
important that the taxpayer verifies all personal information before
filing a tax return. Besides preventing difficulties in processing the
tax return, the correct name and SSN help ensure that the taxpayer
receives all future social security benefits to which they are
entitled.
Dependents Section
Taxpayers are required to name any dependents on their tax return.
The dependents' section has space for up to four dependents, their
social security numbers, their relationship to the taxpayer, and their
qualification for the Child Tax Credit and credit for other dependents
(ODC).
Signature
Form 1040 is not valid without signatures. Make sure that the
taxpayer and spouse sign the return. If the taxpayer and/or spouse
was issued an Identity Protection PIN from the IRS, it is to be
entered in this section as well.
Paid Preparers
complete exam
with 100%
correct answers
1040 Header
A. Filing statuses: single, married filing jointly, married filing
separately, head of household, and qualifying widower.
B. Primary taxpayer's first name, middle initial, last name, and
social security number.
C. Primary taxpayers who can be claimed as a dependent, were born
before January 2, 1954, or are blind.
D. Taxpayers filing as married filing separately or jointly. There is
also a checkbox for spouses filing separately who are itemizing or
were dual-status aliens.
E. For taxpayers who had full-year health coverage or are exempt
from health coverage, a checkbox appears on this page.
F. Taxpayer's address, city, state, and ZIP code section. G. Checkbox
follows for taxpayers and/or spouses who wish to designate $3 to
the presidential election campaign fund.
Taxpayer Identification Numbers
Most taxpayers have social security numbers, but the IRS can issue
an individual taxpayer identification number (ITIN) to taxpayers who
are ineligible to get social security numbers. Generally, this applies
, to nonresident aliens. Certain tax benefits cannot be claimed by
taxpayers without social security numbers. An ITIN can be obtained
by applying to the IRS with Form W-7. Applying for an ITIN and its
tax implications are beyond the scope of this course.
When a tax return is submitted to the IRS with a name or social
security number (SSN) that does not match the information on file
with the Social Security Administration (SSA), the return is rejected.
This means the IRS has not accepted it, and it is considered to be
not filed. This often happens, for example, when a married or
divorced person fails to report a name change to the SSA. It is
important that the taxpayer verifies all personal information before
filing a tax return. Besides preventing difficulties in processing the
tax return, the correct name and SSN help ensure that the taxpayer
receives all future social security benefits to which they are
entitled.
Dependents Section
Taxpayers are required to name any dependents on their tax return.
The dependents' section has space for up to four dependents, their
social security numbers, their relationship to the taxpayer, and their
qualification for the Child Tax Credit and credit for other dependents
(ODC).
Signature
Form 1040 is not valid without signatures. Make sure that the
taxpayer and spouse sign the return. If the taxpayer and/or spouse
was issued an Identity Protection PIN from the IRS, it is to be
entered in this section as well.
Paid Preparers
