Instructions:
[L1] Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries,
tips, etc. If a joint return, also include
your spouse's income. For most people,
the amount to enter on this line should
be shown in box 1 of your Form(s) W-2.
But the following types of income also
must be included in the total on line 1.
- All wages received as a household employee.
- Any Medicaid waiver payments you received
that you choose to include in earned income
for purposes of claiming a credit or other
tax benefit, even if you didn't receive a
Form W-2 reporting these payments.
- Tip income you didn't report to
your employer. This should include any
allocated tips shown in box 8 on your
Form(s) W-2 unless you can prove that
your unreported tips are less than the
amount in box 8. Allocated tips aren't in-
cluded as income in box 1. Also include the value
of any noncash tips you received, such
as tickets, passes, or other items of val-
ue. Although you don't report these non-
cash tips to your employer, you must re-
port them on line 1.
- Dependent care benefits, which
should be shown in box 10 of your
Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all
of the benefits.
- Employer-provided adoption bene-
fits, which should be shown in box 12 of
your Form(s) W-2 with code T
- Scholarship and fellowship grants
not reported on Form W-2.
- Excess elective deferrals. The
amount deferred should be shown in
box 12 of your Form W-2, and the "Re-
tirement plan" box in box 13 should be
checked.
- Disability pensions shown on
Form 1099-R if you haven't reached the
minimum retirement age set by your em-
ployer.
- Corrective distributions from a re-
tirement plan shown on Form 1099-R of
excess elective deferrals and excess con-
tributions (plus earnings).
- Wages from Form 8919, line 6.

[L2a] Tax-Exempt Interest

If you received any tax-exempt interest
(including any tax-exempt original issue
discount (OID)), such as from municipal
bonds, each payer should send you a
Form 1099-INT or a Form 1099-OID. In
general, your tax-exempt stated interest
should be shown in box 8 of Form
1099-INT or, for a tax-exempt OID
bond, in box 2 of Form 1099-OID and
your tax-exempt OID should be shown
in box 11 of Form 1099-OID.

Also include on line 2a any exempt-interest
dividends from a mutual fund or other
regulated investment company. This amount
will be seen in box 11 of Form 1099-DIV.

Do not include interest earned on your
IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell
education savings account.

[L2b] Taxable Interest

Each payer should send you a Form 1099-INT
or Form 1099-OID.  Enter your total taxable
interest income on this line 2b.

[L3a] Qualified Dividends

Enter your total qualified dividends on
line 3a. Qualified dividends also are in-
cluded in the ordinary dividend total re-
quired to be shown on line 3b. Qualified
dividends are eligible for a lower tax
rate than other ordinary income. Gener-
ally, these dividends are shown in
box 1b of Form(s) 1099-DIV.

[L3b] Ordinary Dividends

Each payer should send you a Form
1099-DIV. Enter your total ordinary div-
idends on line 3b. This amount should
be shown in box 1a of Form(s)
1099-DIV.

You must fill in and attach Schedule B
if the total is over $1,500 or you
received, as a nominee, ordinary dividends
that actually belong to someone else.

Nondividend Distributions
Some distributions are a return of your
cost (or other basis). They won't be
taxed until you recover your cost (or
other basis). You must reduce your cost
(or other basis) by these distributions

[L4a] You should receive a Form 1099-R
showing the total amount of any distri-
bution from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA,
simplified employee pension (SEP)
IRA, and a savings incentive match plan
for employees (SIMPLE) IRA. Except
as provided next, leave line 4a blank and
enter the total distribution (from Form
1099-R, box 1) on line 4b.
Exception 1. Enter the total distribution
on line 4a if you rolled over part or all of
the distribution from one:
# Roth IRA to another Roth IRA, or
# IRA (other than a Roth IRA) to a
qualified plan or another IRA (other
than a Roth IRA).

(See instructions for more exceptions 2-4.)

[L4b] If you (and/or your spouse)
received IRA distributions, figure the
taxable amount of each distribution and
enter the taxable amounts on line 4b. 
But enter the amounts of those
distributions on line 4a.

[L5a] Pensions and Annuities

You should receive a Form 1099-R
showing the total amount of your pension
and annuity payments before income
tax or other deductions were with-held.
This amount should be shown in
box 1 of Form 1099-R. Pension and an-
nuity payments include distributions
from 401(k), 403(b), and governmental
457(b) plans. Don't include the following
payments on lines 4c and 4d. 
Instead, report them on line 1.
# Disability pensions received before
you reach the minimum retirement age
set by your employer.
# Corrective distributions (including
any earnings) of excess elective defer-
rals or other excess contributions to re-
tirement plans. The plan must advise
you of the year(s) the distributions are
includible in income.

[L5b] Taxable Pensions and Annuities

Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2021. But see Insurance Pre-
miums for Retired Public Safety Offi-
cers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 5b; don't make
an entry on line 5a.

Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.


[L6b] Taxable Pensions and Annuities

Enter the pension or annuity payments
from Form(s) 1099-R, box 1 on line 4d.

Your payments are fully taxable if (a)
you didn't contribute to the cost (see
Cost, later) of your pension or annuity,
or (b) you got your entire cost back tax
free before 2021. But see Insurance Pre-
miums for Retired Public Safety Offi-
cers, later. If your pension or annuity is
fully taxable, enter the total pension or
annuity payments (from Form(s)
1099-R, box 1) on line 4d; don't make
an entry on line 4c.
Fully taxable pensions and annuities
also include military retirement pay
shown on Form 1099-R. For details on
military disability pensions, see Pub.
525. If you received a Form
RRB-1099-R, see Pub. 575 to find out
how to report your benefits.

(See instructions pages 25-27 for more information.)

[L6a] Social Security Benefits

You should receive a Form SSA-1099
showing in box 3 the total social securi-
ty benefits paid to you. Box 4 will show
the amount of any benefits you repaid in
2021. If you received railroad retirement
benefits treated as social security, you
should receive a Form RRB-1099.

(See instructions page 27 for more information.)

[L13] Qualified Business Income Deduction
(Section 199A Deduction)

To figure your Qualified Business In-
come Deduction, use Form 8995 or
Form 8995-A as applicable.
Use Form 8995 if:
# You have qualified business in-
come, qualified REIT dividends, or
qualified PTP income (loss),
# Your 2021 taxable income before
the qualified business income deduction
is less than or equal to $160,900
($160,925 if married filing separately or
$329,800 if married filing jointly), and
# You aren't a patron in a specified
agricultural or horticultural cooperative.
If you don't meet these requirements,
use Form 8995-A, Qualified Business
Income Deduction. See the instructions
for Forms 8995 and 8995-A, for more
information for figuring and reporting
your qualified business income deduc-
tion.

[L19] Child Tax Credit and Credit
for Other Dependents

Form 8862, who must file. You must
file Form 8862 to claim the child tax
credit or credit for other dependents if
your child tax credit or additional child
tax credit for a year after 2015 was de-
nied or reduced for any reason other
than a math or clerical error. Attach a
completed Form 8862 to your 2021 re-
turn. Don't file Form 8862 if you filed
Form 8862 for 2018 and the child tax
credit or additional child tax credit was
allowed for that year. See Form 8862
and its instructions for details.

(See instructions pages 34-36 for more information.)

[L25a] Federal Income Tax Withheld - Form(s) W-2

Enter the amounts shown as federal income tax
withheld on your Form(s) W-2.  The amounts withheld
should be shown in box 2 of Form W-2. Attach your
Form(s) W-2 to your return.

[L25b] Federal Income Tax Withheld - Form(s) 1099

Include on line 25b any federal income
tax withheld on your Form(s) 1099-R.
The amount withheld should be shown
in box 4. Attach your Form(s) 1099-R to
the front of your return if federal income
tax was withheld.

If you received a 2021 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation,
social security benefits, railroad retire-
ment benefits, or other income you re-
ceived, include the amount withheld in
the total on line 25b. This should be
shown in box 4 of Form 1099, box 6 of
Form SSA-1099, or box 10 of Form
RRB-1099.

[L25c] Federal Income Tax Withheld - Other Forms

Include on line 25c any federal income
tax withheld on your Form(s) W-2G.
The amount withheld should be shown
in box 4. Attach Form(s) W-2G to the
front of your return if federal income tax
was withheld.

If you had Additional Medicare Tax
withheld, include the amount shown on
Form 8959, line 24, in the total on
line 25c. Attach Form 8959.

Include on line 25c any federal in-
come tax withheld that is shown on a
Schedule K-1.

Also include on line 25c any tax
withheld that is shown on Form 1042-S,
Form 8805, or Form 8288-A. You
should attach the form to your return to
claim a credit for the withholding.

[L26] Estimated Tax Payments

Enter any estimated federal income tax
payments you made for 2021. Include
any overpayment that you applied to
your 2021 estimated tax from:
 - Your 2021 return, or
 - An amended return (Form 1040-X).

[L27] Earned Income Credit (EIC)

The EIC is a credit for certain people who work. The credit may
give you a refund even if you don't owe any tax or didn't have
any tax withheld.

To Take the EIC:
# Follow the steps on pages 38 - 54 of the Instructions Booklet.
# Complete the worksheet that applies to you.
# If you have a qualifying child, complete and attach Schedule EIC.

If your are filing as Married/Sep, review IRS instructions about restrictions.

[L28] Additional Child Tax Credit

This credit is for certain people who
have at least one qualifying child for the
child tax credit (as defined in Steps 1, 2,
and 3 in the Who Qualifies as Your Dependent
section). The additional child tax credit may give
you a refund even if you don't owe any tax or didn't
have any tax withheld.

(See instructions page 55 for more information.)

[L29] American Opportunity Credit

If you meet the requirements to claim an
education credit (see the instructions for
Schedule 3, line 3), enter the amount,
if any, from Form 8863, line 8.
You may be able to increase an educa-
tion credit and reduce your total tax or
increase your tax refund if the student
chooses to include all or part of a Pell
grant or certain other scholarships or fel-
lowships in income. See Pub. 970 and
the Instructions for Form 8863 for more
information.

(See instructions page 55 for more information.)

[L30] Recovery Rebate Credit

The recovery rebate credit was paid out
to eligible individuals in two rounds of
advance payments called economic im-
pact payments. The economic impact
payments were based on your 2018 or
2021 tax year information. The recovery
rebate credit is figured like the economic
impact payments except that the credit
eligibility and the credit amount are
based on your 2021 tax year informa-
tion. If you didn't receive the full
amount of the recovery rebate credit as
economic impact payments, you may be
able to claim the recovery rebate credit
on your 2021 Form 1040 or 1040-SR.

Generally, you are eligible to claim
the recovery rebate credit if in 2021 you
were a U.S. citizen or U.S. resident ali-
en, weren't a dependent of another tax-
payer, and have a valid social security
number. This includes someone who
died in 2021, if you are preparing a re-
turn for that person. Use the Recovery
Rebate Credit Worksheet to figure the
credit, if any, you can claim. For more
information on the recovery rebate cred-
it, go to IRS.gov/RRC.

[L38] Estimated Tax Penalty

You may owe this penalty if:
 - Line 37 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
 - You didn't pay enough estimated
tax by any of the due dates. This is true
even if you are due a refund.
For most people, the "tax shown on
your return" is the amount on your 2021
Form 1040 or 1040-SR, line 24, minus
the total of any amounts shown on lines
27, 28, 29, and 30; Schedule 3, lines 8
and 11; and Forms 7202 (lines 24 and
35), 8828, 4137, 5329 (Parts III through
IX only), 8885, and 8919. 

Exception: You won't owe the penalty
if your 2021 tax return was for a tax
year of 12 full months and either of the
following applies.
 1. You had no tax shown on your
  2021 return and you were a U.S. citizen
  or resident for all of 2021.
 2. The total of lines 25d, 26, and
  Schedule 3, line 10, on your 2021 return
  is at least 100% of the tax shown on
  your 2021 return (110% of that amount
  if you aren't a farmer or fisherman, and
  your adjusted gross income (AGI)
  shown on your 2021 return was more
  than $150,000 (more than $75,000 if
  married filing separately for 2021)).
  Your estimated tax payments for 2021
  must have been made on time and for
  the required amount.

[A9] Investment Interest

Investment interest is interest paid on
money you borrowed that is allocable to
property held for investment. It doesn't
include any interest allocable to passive
activities or to securities that generate
tax-exempt income.
Complete and attach Form 4952 to
figure your deduction.
Exception. You don't have to file Form
4952 if all three of the following apply.
1. Your investment interest expense
is less than your investment income
from interest and ordinary dividends mi-
nus any qualified dividends.
2. You have no other deductible in-
vestment expenses.
3. You have no disallowed invest-
ment interest expense from 2018.

[CharityCC] Gifts to Charity by Cash or Check

You can deduct contributions or gifts
you gave to organizations that are religious,
charitable, educational, scientific,
or literary in purpose. You can also deduct
what you gave to organizations that
work to prevent cruelty to children or
animals. Certain whaling captains may
be able to deduct expenses paid in 2021
for Native Alaskan subsistence bowhead
whale hunting activities. See Pub. 526
for details.
To verify an organization's charitable
status, you can:
# Check with the organization to
  which you made the donation. The organization
  should be able to provide you with
  verification of its charitable status.
# Use IRS's online search tool at
  IRS.gov/TEOS to see if an organization
  is eligible to receive tax-deductible 
  contributions (Publication 78 data).

[CharityOT] Gifts to Charity OTHER THAN cash or check

Enter the total value of your Charity
Donatations by property other than cash 
or check, unless a limit on deducting
gifts applies to you.  If your deduction 
is limited, you may have a carryover to
next year. See Publication 526 for more
information.

If you donated used items, such as clothing
or furniture, deduct their fair market value
at the time you gave them.   Fair market value
is what a willing buyer would pay a willing
seller when neither has to buy or sell and
both are aware of the conditions of the sale.
For more details on determining the value of
donated property, see Pub. 561.
If the amount of your deduction is more than
$500, you must complete and attach Form 8283.

[CharityCO] CARRY OVER Gifts to Charity from last year

You may have contributions that you
couldn't deduct in an earlier year because
they exceeded the limits on the
amount you could deduct. In most cases,
you have 5 years to use contributions
that were limited in an earlier year. The
same limits apply this year to your carryover
amounts as applied to those amounts in the
earlier year. After applying those limits, 
enter the amount of your carryover that you are
allowed to deduct this year. 
See Publication 526 for details.

[A18] Elect to Itemize Check-Box

Normally leave this as "No".

Only select "Y" if you want to force itemzation
even when it will be less than your standard deduction.
There are certain rare situations when this is beneficial
due to state taxes, etc.
