Federal Form 1040 Instructional Booklet

Form 1040 Instructional Booklet
2023 Instruction 1040
TAX YEAR

2023

1040 (and
1040-SR)

INSTRUCTIONS

Including the instructions for
Schedules 1 through 3

2023 Changes
See What’s New in these instructions.

Future Developments
See IRS.gov and IRS.gov/Forms, and for the latest information about developments related to Forms 1040 and
1040-SR and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040.

Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Department of the Treasury Internal Revenue Service www.irs.gov
Dec 27, 2023

Cat. No. 24811V

R

Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service

What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
Filing Status . . . . . . . . . . . . . .
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . .
Income . . . . . . . . . . . . . . . . . .
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . .
Tax and Credits . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . .

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Contents

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Sign Your Return . . . . . . . . . . . . . . . . 63
Assemble Your Return . . . . . . . . . . . . . 64
2023 Tax Table . . . . . . . . . . . . . . . . . . . . . 65
General Information . . . . . . . . . . . . . . . . . 78
Refund Information . . . . . . . . . . . . . . . . . . 84
Instructions for Schedule 1 . . . . . . . . . . . . . 85
Instructions for Schedule 2 . . . . . . . . . . . . . 97
Instructions for Schedule 3 . . . . . . . . . . . . 102

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Tax Topics . . . . . . . . . . . . . . . . . . . . . . . 105
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 107
Major Categories of Federal Income and
Outlays for Fiscal Year 2022 . . . . . . . . 109
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 111

Form 1040 and 1040-SR
Helpful Hints
For 2023, you will use Form 1040 or, if you were born before January 2, 1959, you have the option to use
Form 1040-SR.
You may only need to file Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through
3. However, if your return is more complicated (for example, you claim certain deductions or credits or owe
additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide
to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules
for more information.
If you e-file your return, the software you use will generally determine which schedules you need.

IF YOU...

THEN USE...

Have additional income, such as business or farm income or
loss, unemployment compensation, or prize or award money.

Schedule 1, Part I

Have any adjustments to income, such as student loan
interest, self-employment tax, or educator expenses.

Schedule 1, Part II

Owe alternative minimum tax (AMT) or need to make an
excess advance premium tax credit repayment.

Schedule 2, Part I

Owe other taxes, such as self-employment tax, household
employment taxes, additional tax on IRAs or other qualified
retirement plans and tax-favored accounts.

Schedule 2, Part II

Can claim a nonrefundable credit (other than the child tax credit
or the credit for other dependents), such as the foreign tax credit,
education credits, or general business credit.

Schedule 3, Part I

Can claim a refundable credit (other than the earned income
credit, American opportunity credit, or additional child tax credit),
such as the net premium tax credit.
Have other payments, such as an amount paid with a request for
an extension to file or excess social security tax withheld.

Schedule 3, Part II

3

The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the
IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify
for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
• Your problem is causing a financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/contact-us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you do not have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website
TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights.
Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it
to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak
English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see
the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List. This
publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy
Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to
taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service. Contact TAP at
ImproveIRS.org.

4

Affordable Care Act — What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must attach
Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the year.
The Marketplace is required to send Form 1095-A by January 31, 2024, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your Form 1040, Form 1040-SR, or Form 1040-NR. (Don’t include Form 1095-A.)

Health Coverage Reporting
If you or someone in your family was an employee in 2023, the employer may be required to send you Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2024. This information may be
relevant if you purchased health insurance coverage for 2023 through the Health Insurance Marketplace and
wish to claim the premium tax credit on Schedule 3, line 9. However, you don’t need to wait to receive this form
to file your return. You may rely on other information received from your employer. If you don’t wish to claim the
premium tax credit for 2023, you don’t need the information in Part II of Form 1095-C. For more information on
who is eligible for the premium tax credit, see the Instructions for Form 8962.
Reminder: Health care coverage. If you need health care coverage, go to www.HealthCare.gov to learn about
health insurance options for you and your family, how to buy health insurance, and how you might qualify to get
financial assistance to buy health insurance.

5

What's New
Due date of return. File Form 1040 or
1040-SR by April 15, 2024. If you live
in Maine or Massachusetts, you have
until April 17, 2024, because of the Patriots’ Day and Emancipation Day holidays.
Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all
filers. The amounts are:
• Single or Married filing separately—$13,850.
• Married filing jointly or Qualifying surviving spouse—$27,700.
• Head of household—$20,800.
Additional child tax credit amount increased. The maximum additional child
tax credit amount has increased to
$1,600 for each qualifying child.
New clean vehicle credit. The credit
for new qualified plug-in electric drive
motor vehicles has changed. This credit
is now known as the clean vehicle credit. The maximum amount of the credit
and some of the requirements to claim
the credit have changed. The credit is
still reported on Form 8936 and Schedule 3, line 6f. For more information, see
Form 8936.
Previously owned clean vehicle credit.
This credit is available for previously
owned clean vehicles acquired and
placed in service after 2022. For more
information, see Form 8936.
New lines on Schedule 3. This year
Schedule 3 has new lines.
• Line 5 has been separated into
lines 5a and 5b so that the residential
clean energy credit and the energy efficient home improvement credit reported
on Form 5695 each have their own line.

6

For information about any additional changes to the 2023 tax law or any other developments affecting Form 1040 or 1040-SR or the instructions, go to IRS.gov/
Form1040.

• New line 6m was added to report
the credit for previously owned clean
vehicles from Form 8936.
• Line 13c will be used to report the
elective payment election amount from
Form 3800.
Credits for qualified sick and family
leave wages. The credits for qualified
sick and family leave wages paid in
2023 for leave taken before April 1,
2021, and for leave taken after March
31, 2021, and before October 1, 2021,
are now reported on Schedule 3,
line 13z. See Schedule H (Form 1040)
for more information.
Alternative motor vehicle credit. The
alternative motor vehicle credit has expired.
Self-employed health insurance deduction. If you can take the self-employed health insurance deduction on
Schedule 1, line 17, and you can't use
the Self-Employed Health Insurance Deduction Worksheet in these instructions,
you will now use Form 7206, instead of
Pub. 535, to figure your deduction.
Qualified
charitable
distribution
one-time election. Beginning in 2023,
you can elect to make a one-time distribution up to $50,000 from an individual
retirement account to charities through a
charitable remainder annuity trust, a
charitable remainder unitrust, or a charitable gift annuity each of which is funded only by qualified charitable distributions. See Pub. 590-B for more
information.
Increase in required minimum distribution age. If you reach age 72 in
2023, the required beginning date for
your first required minimum distribution

is April 1, 2025. See Pub. 590-B for
more information.
Insurance premiums for retired public safety officers. Eligible retired public safety officers can exclude from income up to $3,000 of distributions from
their eligible retirement plan that is paid
directly to them and is used to pay for
health insurance premiums. For more information, see Insurance Premiums for
Retired Public Safety Officers, later.
Exception to the 10% additional tax
for early distributions. The exception
to the 10% additional tax for early distributions include the following.
• Distributions from a retirement
plan in connection with federally declared disasters.
• Distributions from a retirement
plan made to someone who is terminally
ill.
• Distributions to certain firefighters
who meet the age or years of service requirement.
See Form 5329 and Pub. 590-B for more
information.
Direct File. The IRS is taking steps to
implement a Direct File pilot during the
2024 filing season. This pilot will give
eligible taxpayers an option to prepare
and electronically file their 2023 federal
tax returns directly with the IRS for free.
The Direct File pilot will be offered to
eligible taxpayers in participating states
who have relatively simple tax returns
reporting only certain types of income
and claiming limited credits and deductions. See IRS.gov/DirectFile for pilot
information and updates.

Free Software Options for Doing Your Taxes
Why have millions of Americans used Free File?

• Security—Free File uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 15, 2024 (for most people).
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Get an acknowledgment that your return was received and accepted.
• Go Green—Reduce the amount of paper used.
• It’s Free—through IRS.gov/FreeFile.
• Faster Refunds—Join the eight in 10 taxpayers who get their refunds faster by using
direct deposit and e-file.

Do Your Taxes for Free
If your adjusted gross income was $79,000 or less in 2023, you can use free tax software to prepare and e-file your tax return.
Earned more? Use Free File Fillable Forms.
Free File. This public–private partnership, between the IRS and tax software providers, makes approximately a dozen
brand-name commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.
Just visit IRS.gov/FreeFile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided
questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.
You can review each software provider’s criteria for free usage or use an online tool to find which free software products match
your situation. Some software providers offer state tax return preparation for free.
Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that can also be e-filed for free. Free File
Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File
Fillable Forms does basic math calculations. It supports only federal tax forms.

Free Tax Help Available Nationwide
Volunteers are available in communities nationwide providing free tax assistance to low-to-moderate income (generally under
$64,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and
electronically file their own tax return with the assistance of an IRS-certified volunteer.
See How To Get Tax Help near the end of these instructions for additional information or visit IRS.gov/VITA for a VITA/TCE
site near you!

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at IRS.gov/Forms.

Make your tax payments online—it’s easy.
You can make payments online, by phone, or from a mobile device. Paying online is safe and secure; it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate confirmation from the IRS. Go to IRS.gov/Payments to see all
your online payment options.

7

Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. territory
should see Pub. 570. Residents of Puerto
Rico can use Tax Topic 901 to see if they
must file.
Even if you do not otherwise

TIP have to file a return, you should
file one to get a refund of any
federal income tax withheld. You should
also file if you are eligible for any of the
following credits.

•
•
•
•
•
•

Earned income credit.
Additional child tax credit.
American opportunity credit.
Credit for federal tax on fuels.
Premium tax credit.
Credits for sick and family leave.

See Pub. 501 for details. Also see
Pub. 501 if you do not have to file but
received a Form 1099-B (or substitute
statement).
Requirement to reconcile advance
payments of the premium tax credit.
If you, your spouse with whom you are
filing a joint return, or a dependent was
enrolled in coverage through the Marketplace for 2023 and advance payments
of the premium tax credit were made for
this coverage, you must file a 2023 return and attach Form 8962. You (or
whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if
someone else enrolled you, your spouse,
or your dependent. If you are a dependent who is claimed on someone else's
2023 return, you do not have to attach
Form 8962.
Exception for certain children under
age 19 or full-time students. If certain
conditions apply, you can elect to include on your return the income of a
child who was under age 19 at the end

8

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund
and it's free if you are eligible. Visit IRS.gov for details.
of 2023 or was a full-time student under
age 24 at the end of 2023. To do so, use
Form 8814. If you make this election,
your child doesn't have to file a return.
For details, use Tax Topic 553 or see
Form 8814.
A child born on January 1, 2000, is
considered to be age 24 at the end of
2023. Do not use Form 8814 for such a
child.
Resident aliens. These rules also apply
if you were a resident alien. Also, you
may qualify for certain tax treaty benefits. Generally, you are a resident alien if
you meet either the green card test or the
substantial presence test for 2023. See
Pub. 519 for details.
Nonresident aliens and dual-status aliens. These rules also apply if you were
a nonresident alien or a dual-status alien
and both of the following apply.
• You were married to a U.S. citizen
or resident alien at the end of 2023.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien,
CAUTION nonresident alien, or dual-status alien. Most nonresident aliens and
dual-status aliens have different filing
requirements and may have to file Form
1040-NR. Pub. 519 discusses these requirements and other information to
help aliens comply with U.S. tax law.

!

When and Where
Should You File?
File Form 1040 or 1040-SR by April 15,
2024. If you live in Maine or Massachusetts, you have until April 17, because of
the Patriots’ Day and Emancipation Day
holidays. If you file after this date, you
may have to pay interest and penalties.
See Interest and Penalties, later.

If you were serving in, or in support
of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See
Pub. 3 for details.
If you e-file your return, there is no
need to mail it. However, if you choose
to mail it instead, filing instructions and
addresses are at the end of these instructions.
The chart at the end of these in-

TIP structions provides the current
address for mailing your return. Use these addresses for Forms
1040 or 1040-SR filed in 2024. The address for returns filed after 2024 may be
different. See IRS.gov/Form1040 for any
updates.

What if You Can't File on
Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. If you
want to apply for an extension electronically, see Form 4868 for details.
An automatic 6-month extension to file doesn't extend the
CAUTION time to pay your tax. If you
don’t pay your tax by the original due
date of your return, you will owe interest
on the unpaid tax and may owe penalties. See Form 4868.

!

If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due
date of your return, you meet one of the
following conditions.
• You live outside the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico.
• You are in military or naval service
on duty outside the United States and
Puerto Rico.
This extension gives you an extra 2
months to file and pay the tax, but inter-

est will be charged from the original due
date of the return on any unpaid tax. You
must include a statement showing that
you meet the requirements. If you are
still unable to file your return by the end
of the 2-month period, you can get an
additional 4 months if, no later than June
17, 2024, you file Form 4868. This
4-month extension of time to file doesn't
extend the time to pay your tax. See
Form 4868.

Private Delivery Services
If you choose to mail your return, you
can use certain private delivery services
designated by the IRS to meet the “time-

ly mailing treated as timely filing/
paying” rule for tax returns and payments. These private delivery services
include only the following.
• FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International
Next Flight Out, FedEx International
Priority, FedEx International First, and
FedEx International Economy.
• DHL Express 9:00, DHL Express
10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import
Express Worldwide.

• UPS Next Day Air Early A.M.,
UPS Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
To check for any updates to the list of
designated private delivery services, go
to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/
PDSStreetAddresses.
The private delivery service can tell
you how to get written proof of the mailing date.

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2023
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single

under 65
65 or older

$13,850
15,700

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$27,700
29,200
30,700

Married filing separately

any age

Head of household

under 65
65 or older

$20,800
22,650

Qualifying surviving spouse

under 65
65 or older

$27,700
29,200

$5

*If you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. (If your spouse died in 2023 or
if you are preparing a return for someone who died in 2023, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from
tax, including any income from sources outside the United States or from the sale of your main home (even if you can
exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and
you lived with your spouse at any time in 2023, or (b) one-half of your social security benefits plus your other gross
income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the
instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income.
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means,
for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your
income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn't live with your spouse at the end of 2023 (or on the date your spouse died) and your gross income was at
least $5, you must file a return regardless of your age.

9

Chart B—For Children and Other Dependents (See Who Qualifies as Your Dependent, later.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the
total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,250.
• Your earned income was over $13,850.
• Your gross income was more than the larger of—
• $1,250, or
• Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $3,100 ($4,950 if 65 or older and blind).
• Your earned income was over $15,700 ($17,550 if 65 or older and blind).
• Your gross income was more than the larger of—

•
•

$3,100 ($4,950 if 65 or older and blind), or
Your earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,250.
• Your earned income was over $13,850.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,250, or
• Your earned income (up to $13,450) plus $400.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,750 ($4,250 if 65 or older and blind).
• Your earned income was over $15,350 ($16,850 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—

•
•

10

$2,750 ($4,250 if 65 or older and blind), or
Your earned income (up to $13,450) plus $1,900 ($3,400 if 65 or older and blind).

Chart C—Other Situations When You Must File
You must file a return if any of the conditions below apply for 2023.
1.

You owe any special taxes, including any of the following (see the instructions for Schedule 2).
Alternative minimum tax.
Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.
Household employment taxes.
Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer
who didn't withhold these taxes.
e. Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life
insurance and additional taxes on health savings accounts.
f. Recapture taxes.
a.
b.
c.
d.

2.

You (or your spouse if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA
distributions.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from
employer social security and Medicare taxes.

5.

Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage
through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the
advance payments.

6.

You are required to include amounts in income under section 965 or you have a net tax liability under section 965 that you
are paying in installments under section 965(h) or deferred by making an election under section 965(i).

Need more information or forms? Visit IRS.gov.

11

Line
Instructions
for
Forms 1040
and 1040-SR

Name and Address
Print or type the information in the
spaces provided. If you are married filing a separate return, enter your spouse's
name in the entry space below the filing
status checkboxes instead of below your
name.
If you filed a joint return for

TIP 2022 and you are filing a joint
return for 2023 with the same
spouse, be sure to enter your names and
SSNs in the same order as on your 2022
return.

Name Change
If you changed your name because of
marriage, divorce, etc., be sure to report
the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing
your return and issuing refunds. It also
safeguards your future social security
benefits.

Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of
your new address.

P.O. Box
Enter your box number only if your post
office doesn't deliver mail to your home.

12

!

Also see the instructions for Schedule 1 through Schedule 3 that follow the
Form 1040 and 1040-SR instructions.

CAUTION

Free File makes available free brand-name software and free e-file. Visit IRS.gov/
FreeFile for details and to see if you are eligible.
What form to file. Everyone can file Form 1040. Form 1040-SR is available to you if
you were born before January 2, 1959.
Fiscal year filers. If you are a fiscal year filer using a tax year other than January 1
through December 31, 2023, enter the beginning and ending months of your fiscal
year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.
Write-in information. If you need to write a word, code, and/or dollar amount on
Form 1040 or 1040-SR to explain an item of income or deduction, but don't have
enough space to enter the word, code, and/or dollar amount, you can put an asterisk
next to the applicable line number and put a footnote at the bottom of page 2 of your
tax return indicating the line number and the word, code, and/or dollar amount you
need to enter.
Section references are to the Internal Revenue Code.

Foreign Address
If you have a foreign address, enter the
city name on the appropriate line. Don’t
enter any other information on that line,
but also complete the spaces below that
line. Don’t abbreviate the country name.
Follow the country’s practice for entering the postal code and the name of the
province, county, or state.

Death of a Taxpayer

All payers of income, including financial institutions, should be promptly
notified of the taxpayer's death. This
will ensure the proper reporting of income earned by the taxpayer's estate or
heirs. A deceased taxpayer's social security number shouldn't be used for tax
years after the year of death, except for
estate tax return purposes.

Social Security
Number (SSN)

If a taxpayer died before filing a return
for 2023, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge
of the deceased taxpayer's property. If
the deceased taxpayer didn't have to file
a return but had tax withheld, a return
must be filed to get a refund. The person
who files the return must enter “Deceased,” the deceased taxpayer's name,
and the date of death across the top of
the return. If this information isn't provided, it may delay the processing of the
return.

An incorrect or missing SSN can increase your tax, reduce your refund, or
delay your refund. To apply for an SSN,
fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5
online at SSA.gov/forms/ss-5.pdf, from
your local SSA office, or by calling the
SSA at 800-772-1213. It usually takes
about 2 weeks to get an SSN once the
SSA has all the evidence and information it needs.

If your spouse died in 2023 and you
didn't remarry in 2023, or if your spouse
died in 2024 before filing a return for
2023, you can file a joint return. A joint
return should show your spouse's 2023
income before death and your income
for all of 2023. Enter “Filing as surviving spouse” in the area where you sign
the return. If someone else is the personal representative, they must also sign.

Check that both the name and SSN
on your Forms 1040 or 1040-SR, W-2,
and 1099 agree with your social security
card. If they don’t, certain deductions
and credits on Form 1040 or 1040-SR
may be reduced or disallowed and you
may not receive credit for your social
security earnings. If your Form W-2
shows an incorrect SSN or name, notify
your employer or the form-issuing agent

Need more information or forms? Visit IRS.gov.

as soon as possible to make sure your
earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect,
call the SSA.
Once you are issued an SSN, use it to
file your tax return. Use your SSN to file
your tax return even if your SSN does
not authorize employment or if you have
been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be
issued to you once you have been issued
an SSN. If you received your SSN after
previously using an ITIN, stop using
your ITIN. Use your SSN instead.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you don’t have and aren’t eligible to
get an SSN, you must apply for an ITIN.
It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Some ITINs must be renewed. If you
haven't used your ITIN on a federal tax
return at least once for tax years 2020,
2021, or 2022, it has expired and must
be renewed if you need to file a federal
tax return. You don't need to renew your
ITIN if you don't need to file a federal
tax return. You can find more information at IRS.gov/ITIN.
ITINs assigned before 2013

TIP have expired and must be renewed if you need to file a tax
return. If you previously submitted a renewal application and it was approved,
you do not need to renew again unless
you haven't used your ITIN on a federal
tax return at least once for tax years
2020, 2021, or 2022.
An ITIN is for tax use only. It doesn't
entitle you to social security benefits or
change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN.

Use your SSN instead. Visit a local IRS
office or write a letter to the IRS explaining that you now have an SSN and
want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it
are at IRS.gov/ITIN.

Nonresident Alien Spouse
If your spouse is a nonresident alien,
your spouse must have either an SSN or
an ITIN if:
• You file a joint return, or
• Your spouse is filing a separate return.

Presidential Election
Campaign Fund
This fund helps pay for Presidential
election campaigns. The fund reduces
candidates' dependence on large contributions from individuals and groups and
places candidates on an equal financial
footing in the general election. The fund
also helps pay for pediatric medical research. If you want $3 to go to this fund,
check the box. If you are filing a joint
return, your spouse can also have $3 go
to the fund. If you check a box, your tax
or refund won't change.

Filing Status
Check only the filing status that applies
to you. The ones that will usually give
you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly.
• Qualifying surviving spouse.
For information about marital status, see
Pub. 501.
More than one filing status can

TIP apply to you. You can choose
the one for which you qualify
that will give you the lowest tax.

Single
You can check the “Single” box at the
top of Form 1040 or 1040-SR if any of
the following was true on December 31,
2023.
• You were never married.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance. But if,

Need more information or forms? Visit IRS.gov.

at the end of 2023, your divorce wasn't
final (an interlocutory decree), you are
considered married and can't check the
box.
• You were widowed before January
1, 2023, and didn't remarry before the
end of 2023. But if you have a child,
you may be able to use the qualifying
surviving spouse filing status. See the
instructions for Qualifying Surviving
Spouse, later.

Married Filing Jointly
You can check the “Married filing jointly” box at the top of Form 1040 or
1040-SR if any of the following apply.
• You were married at the end of
2023, even if you didn't live with your
spouse at the end of 2023.
• Your spouse died in 2023 and you
didn't remarry in 2023.
• You were married at the end of
2023 and your spouse died in 2024 before filing a 2023 return.
A married couple filing jointly report
their combined income and deduct their
combined allowable expenses on one return. They can file a joint return even if
only one had income or if they didn't
live together all year. However, both
persons must sign the return. Once you
file a joint return, you can't choose to
file separate returns for that year after
the due date of the return.
Joint and several tax liability. If you
file a joint return, both you and your
spouse are generally responsible for the
tax and interest or penalties due on the
return. This means that if one spouse
doesn't pay the tax due, the other may
have to. Or, if one spouse doesn't report
the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file
separately if:
• You believe your spouse isn't reporting all of their income, or
• You don’t want to be responsible
for any taxes due if your spouse doesn't
have enough tax withheld or doesn't pay
enough estimated tax.
See the instructions for Married Filing
Separately. Also see Innocent Spouse
Relief under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a married couple can't
file a joint return if either spouse is a
nonresident alien at any time during the
13

year. However, if you were a nonresident alien or a dual-status alien and were
married to a U.S. citizen or resident alien at the end of 2023, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details.

Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040 or 1040-SR
if you are married, at the end of 2023,
and file a separate return. Enter your
spouse’s name in the entry space below
the filing status checkboxes. Be sure to
enter your spouse’s SSN or Individual
Taxpayer Identification Number (ITIN)
in the space for spouse’s SSN on Form
1040 or 1040-SR. If your spouse doesn’t
have and isn’t required to have an SSN
or ITIN, enter “NRA” in the entry space
below the filing status checkboxes.
For electronic filing, enter the spouse's name or “NRA” if the spouse
doesn’t have an SSN or ITIN in the entry space below the filing status checkboxes.
If you are married and file a separate
return, you generally report only your
own income, deductions, and credits.
Generally, you are responsible only for
the tax on your own income. Different
rules apply to people in community
property states; see Pub. 555.
However, you will usually pay more
tax than if you use another filing status
for which you qualify. Also, if you file a
separate return, you can't take the student loan interest deduction or the education credits, and you will only be able
to take the earned income credit and
child and dependent care credit in very
limited circumstances. You also can't
take the standard deduction if your
spouse itemizes deductions. For situations when you might want to file separately, see Joint and several tax liability,
earlier.
You may be able to file as head

TIP of household if you had a child
living with you and you lived
apart from your spouse during the last 6
months of 2023. See Married persons
who live apart, later.

Head of Household
You can check the “Head of household”
box at the top of Form 1040 or 1040-SR
14

if you are unmarried and provide a home
for certain other persons. You are considered unmarried for this purpose if any
of the following applies.
• You were legally separated according to your state law under a decree of
divorce or separate maintenance at the
end of 2023. But if, at the end of 2023,
your divorce wasn't final (an interlocutory decree), you are considered married.
• You are married but lived apart
from your spouse for the last 6 months
of 2023 and you meet the other rules under Married persons who live apart, later.
• You are married and your spouse
was a nonresident alien at any time during the year and the election to treat the
alien spouse as a resident alien is not
made.
Check the “Head of household” box only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2
applies.
Test 1. You paid over half the cost of
keeping up a home that was the main
home for all of 2023 of your parent
whom you can claim as a dependent, except under a multiple support agreement
(see Who Qualifies as Your Dependent,
later). Your parent didn't have to live
with you.
Test 2. You paid over half the cost of
keeping up a home in which you lived
and in which one of the following also
lived for more than half of the year (if
half or less, see Exception to time lived
with you, later).
1. Any person whom you can claim
as a dependent. But don’t include:
a. Your child whom you claim as
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later;
b. Any person who is your dependent only because the person lived with
you for all of 2023; or
c. Any person you claimed as a dependent under a multiple support agreement. See Who Qualifies as Your Dependent, later.
2. Your unmarried qualifying child
who isn't your dependent.
3. Your married qualifying child
who isn't your dependent only because

you can be claimed as a dependent on
someone else's 2023 return.
4. Your qualifying child who, even
though you are the custodial parent, isn't
your dependent because of the rule for
Children of divorced or separated parents under Who Qualifies as Your Dependent, later.
If the child isn't claimed as your dependent, enter the child's name in the entry space below the filing status checkboxes. If you don’t enter the name, it
will take us longer to process your return.
Qualifying child. To find out if someone is your qualifying child, see Step 1
under Who Qualifies as Your Dependent,
later.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the other
person for special circumstances, such
as school, vacation, business, medical
care, military service, or detention in a
juvenile facility, count as time lived in
the home. Also see Kidnapped child, later, under Who Qualifies as Your Dependent, if applicable.
If the person for whom you kept up a
home was born or died in 2023, you still
may be able to file as head of household.
If the person is your qualifying child, the
child must have lived with you for more
than half the part of the year the child
was alive. If the person is anyone else,
see Pub. 501. Similarly, if you adopted
the person for whom you kept up a
home in 2023, the person was lawfully
placed with you for legal adoption by
you in 2023, or the person was an eligible foster child placed with you during
2023, the person is considered to have
lived with you for more than half of
2023 if your main home was this person’s main home for more than half the
time since the person was adopted or
placed with you in 2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Need more information or forms? Visit IRS.gov.

Married persons who live apart. Even
if you weren’t divorced or legally separated at the end of 2023, you are considered unmarried if all of the following
apply.
• You lived apart from your spouse
for the last 6 months of 2023. Temporary absences for special circumstances,
such as for business, medical care,
school, or military service, count as time
lived in the home.
• You file a separate return from
your spouse.
• You paid over half the cost of
keeping up your home for 2023.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2023 (if half or less,
see Exception to time lived with you,
earlier).
• You can claim this child as your
dependent or could claim the child except that the child's other parent can
claim the child under the rule for Children of divorced or separated parents
under Who Qualifies as Your Dependent,
later.
Adopted child. An adopted child is
always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Surviving
Spouse
You can check the “Qualifying surviving
spouse” box at the top of Form 1040 or
1040-SR and use joint return tax rates
for 2023 if all of the following apply.
1. Your spouse died in 2021 or 2022
and you didn't remarry before the end of
2023.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2023:
a. The child had gross income of
$4,700 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return.

If the child isn’t claimed as your dependent, enter the child’s name in the
entry space below the filing status
checkboxes. If you don’t enter the name,
it will take us longer to process your return.
3. This child lived in your home for
all of 2023. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint return with your spouse the year your
spouse died, even if you didn't actually
do so.
If your spouse died in 2023, you can't
file as qualifying surviving spouse. Instead, see the instructions for Married
Filing Jointly, earlier.
Adopted child. An adopted child is always treated as your own child. An
adopted child includes a child lawfully
placed with you for legal adoption.
Dependent. To find out if someone is
your dependent, see Who Qualifies as
Your Dependent, later.
The dependents you claim are

TIP those you list by name and SSN
in the Dependents section on
Form 1040 or 1040-SR.
Exception to time lived with you.
Temporary absences by you or the child
for special circumstances, such as
school, vacation, business, medical care,
military service, or detention in a juvenile facility, count as time lived in the
home. Also see Kidnapped child, later,
under Who Qualifies as Your Dependent,
if applicable.
A child is considered to have lived
with you for all of 2023 if the child was
born or died in 2023 and your home was
the child's home for the entire time the
child was alive. Similarly, if you adopted the child in 2023, or the child was
lawfully placed with you for legal adoption by you in 2023, the child is considered to have lived with you for all of
2023 if your main home was this child's
main home for the entire time since the
child was adopted or placed with you in
2023.
Keeping up a home. To find out what
is included in the cost of keeping up a
home, see Pub. 501.

Need more information or forms? Visit IRS.gov.

Digital Assets
Digital assets are any digital representations of value that are recorded on a
cryptographically secured distributed
ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies,
such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be
treated as a digital asset for federal income tax purposes.
Check the “Yes” box next to the
question on digital assets on page 1 of
Form 1040 or 1040-SR if at any time
during 2023, you (a) received (as a reward, award, or payment for property or
services); or (b) sold, exchanged, or otherwise disposed of a digital asset (or any
financial interest in any digital asset).
For example, check “Yes” if at any
time during 2023 you:
• Received digital assets as payment
for property or services provided;
• Received digital assets as a result
of a reward or award;
• Received new digital assets as a
result of mining, staking, and similar activities;
• Received digital assets as a result
of a hard fork;
• Disposed of digital assets in exchange for property or services;
• Disposed of a digital asset in exchange or trade for another digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a digital asset.
You have a financial interest in a digital asset if you are the owner of record
of a digital asset, or have an ownership
stake in an account that holds one or
more digital assets, including the rights
and obligations to acquire a financial interest, or you own a wallet that holds
digital assets.
The following actions or transactions
in 2023, alone, generally don’t require
you to check “Yes”:
• Holding a digital asset in a wallet
or account;
• Transferring a digital asset from
one wallet or account you own or control to another wallet or account that you
own or control; or
• Purchasing digital assets using
U.S. or other real currency, including
15

through the use of electronic platforms
such as PayPal and Venmo.
Do not leave the question unanswered. You must answer “Yes” or “No”
by checking the appropriate box. For
more information, go to IRS.gov/
VirtualCurrencyFAQs.
How To Report Digital Asset
Transactions
If, in 2023, you disposed of any digital
asset, which you held as a capital asset,
through a sale, trade, exchange, payment, or other transfer, check “Yes” and
use Form 8949 to calculate your capital
gain or loss and report that gain or loss
on Schedule D (Form 1040).
If you received any digital asset as
compensation for services or disposed of
any digital asset that you held for sale to
customers in a trade or business, you
must report the income as you would report other income of the same type (for
example, W-2 wages on Form 1040 or
1040-SR, line 1a, or inventory or services on Schedule C).
If you disposed of any digital asset by
gift, you may be required to file Form
709. See Who Must File and Transfers
Subject to the Gift Tax in the Instructions
for Form 709 for more information.

Standard Deduction
If you are filing Form 1040-SR,
TIP you can find a Standard Deduction Chart on the last page of
that form that can calculate the amount
of your standard deduction in most situations.
Don’t file the Standard Deduction
Chart with your return.

Single and Married Filing
Jointly
If you or your spouse (if you are married
and filing a joint return) can be claimed
as a dependent on someone else’s return,

16

check the appropriate box in the Standard Deduction section.
If you are married and file a joint return, you can be claimed as a dependent
on someone else's return if you file the
joint return only to claim a refund of
withheld income tax or estimated tax
paid.
If you were a dual-status alien, check
the “Spouse itemizes on a separate return or you were a dual-status alien”
box. If you were a dual-status alien and
you file a joint return with your spouse
who was a U.S. citizen or resident alien
at the end of 2023 and you and your
spouse agree to be taxed on your combined worldwide income, don’t check
the box.
Age/Blindness
If you or your spouse (if you are married
and filing a joint return) were born before January 2, 1959, or were blind at
the end of 2023, check the appropriate
boxes on the line labeled “Age/Blindness.”
Don’t check any boxes for your
spouse if your filing status is head of
household.
Death of spouse in 2023. If your
spouse was born before January 2, 1959,
but died in 2023 before reaching age 65,
don’t check the box that says “Spouse
was born before January 2, 1959.”
A person is considered to reach age
65 on the day before the person’s 65th
birthday.
Example. Your spouse was born on
February 14, 1958, and died on February
13, 2023. Your spouse is considered age
65 at the time of death. Check the appropriate box for your spouse. However, if
your spouse died on February 12, 2023,
your spouse isn't considered age 65.
Don’t check the box.
Death of taxpayer in 2023. If you are
preparing a return for someone who died
in 2023, see Pub. 501 before completing
the standard deduction information.

Blindness
If you weren’t totally blind as of December 31, 2023, you must get a statement
certified by your eye doctor (ophthalmologist or optometrist) that:
• You can't see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees
or less.
If your eye condition isn't likely to
improve beyond the conditions listed
above, you can get a statement certified
by your eye doctor (ophthalmologist or
optometrist) to this effect instead.
You must keep the statement for your
records.
If you receive a notice or letter but
you would prefer to have it in Braille or
large print, you can use Form 9000, Alternative Media Preference, to request
notices in an alternative format including Braille, large print, audio, or electronic. You can attach Form 9000 to
your return or mail it separately.
• You can download, or view online,
tax forms and publications in a variety
of formats including text-only, Braille
ready files, browser-friendly HTML
(other than tax forms), accessible PDF,
and large print.

Married Filing Separately
If your filing status is married filing separately and your spouse itemizes deductions on their return, check the “Spouse
itemizes on a separate return or you
were a dual-status alien” box.
If your filing status is married filing
separately and your spouse was born before January 2, 1959, or was blind at the
end of 2023, you can check the appropriate box(es) on the line labeled “Age/
Blindness” if your spouse had no income, isn't filing a return, and can't be
claimed as a dependent on another person's return.

Need more information or forms? Visit IRS.gov.

Who Qualifies as Your
Dependent

Step 1

Dependents, Qualifying Child for Child Tax
Credit, and Credit for Other Dependents
Follow the steps below to find out if a person qualifies as your
dependent and to find out if your dependent qualifies you to
take the child tax credit or the credit for other dependents. If
you have more than four dependents, check the box under Dependents on page 1 of Form 1040 or 1040-SR and include a
statement showing the information required in columns (1)
through (4).

TIP

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
niece, or nephew)

AND

was ...

The dependents you claim are those you list by name
and SSN in the Dependents section on Form 1040 or
1040-SR.

Before you begin. See the definition of Social security number, later. If you want to claim the child tax credit or the credit
for other dependents, you (and your spouse if filing jointly)
must have an SSN or ITIN issued on or before the due date of
your 2023 return (including extensions). If an ITIN is applied
for on or before the due date of a 2023 return (including extensions) and the IRS issues an ITIN as a result of the application,
the IRS will consider the ITIN as issued on or before the due
date of the return.

Do You Have a Qualifying
Child?

Under age 19 at the end of 2023 and younger than you
(or your spouse if filing jointly)
or
Under age 24 at the end of 2023, a student (defined later), and younger than you
(or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)

AND

Who didn't provide over half of their own support for 2023 (see Pub. 501)

AND

Who isn't filing a joint return for 2023
or is filing a joint return for 2023 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 501 for details and examples)

AND

Who lived with you for more than half of 2023. If the child didn't live with you
for the required time, see Exception to time lived with you, later.

!

If the child meets the conditions to be a qualifying child of any
other person (other than your spouse if filing jointly) for 2023, see
Qualifying child of more than one person, later.

CAUTION

1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.

Need more information or forms? Visit IRS.gov.

17

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

2. Was the child married?
Yes. See Married
person, later.

You can't claim this child
as a dependent.

No. Continue

䊲

3. Are you filing a joint return for 2023?
Yes. You can claim this
No. Continue
䊲
child as a dependent.
Complete columns (1)
through (3) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this child.
Then, go to Step 3.
4. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
No. You can claim this
Yes. STOP
child as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040 or
Dependents section on
1040-SR and any
page 1 of Form 1040 or
applicable schedules.
1040-SR for this child.
Then, go to Step 3.

Step 3

U.S. resident alien. If the child was adopted, see Exception
to citizen test, later.)
Yes. Continue
No. STOP
䊲

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

3. Was the child under age 17 at the end of 2023?
Yes. Continue
No. You can claim the
䊲
credit for other
dependents for this child.
Check the “Credit for
other dependents” box in
column (4) of the
Dependents section on
page 1 of Form 1040 or
1040-SR for this person.
4. Did this child have an SSN valid for employment issued
before the due date of your 2023 return (including
extensions)? (See Social Security Number, later.)
Yes. You can claim the
No. STOP
child tax credit for this
You can claim the credit
person. Check the
for other dependents for
“Child tax credit” box
this child. Check the
in column (4) of the
“Credit for other
Dependents section on
dependents” box in
page 1 of Form 1040 or
column (4) of the
1040-SR for this
Dependents section on
person.
page 1 of Form 1040 or
1040-SR for this person.

Does Your Qualifying Child
Qualify You for the Child Tax
Credit or Credit for Other
Dependents?

1. Did the child have an SSN, ITIN, or adoption taxpayer
identification number (ATIN) issued on or before the due
date of your return (including extensions)? (Answer “Yes” if
you are applying for an ITIN or ATIN for the child on or
before the due date of your return (including extensions).)
Yes. Continue
No. STOP
䊲

You can’t claim the child
tax credit or the credit for
other dependents for this
child.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or

18

Need more information or forms? Visit IRS.gov.

Step 4

Is Your Qualifying Relative
Your Dependent?
A qualifying relative is a person who is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for
example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for
example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle)

3. Was your qualifying relative married?
Yes. See Married
No. Continue
䊲
person, later.
4. Are you filing a joint return for 2023?
Yes. You can claim
No. Continue
䊲
this person as a
dependent. Complete
columns (1) through (3)
of the Dependents
section on page 1 of
Form 1040 or 1040-SR.
Then, go to Step 5.

or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with
you, later.

AND

Who wasn't a qualifying child (see Step 1) of any taxpayer for 2023. For this
purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples.

AND

Who had gross income of less than $4,700 in 2023. If the person was permanently
and totally disabled, see Exception to gross income test, later.

AND

For whom you provided over half of the person’s support in 2023. But see
Children of divorced or separated parents, Multiple support agreements, and
Kidnapped child, later.

1. Does any person meet the conditions to be your qualifying
relative?
Yes. Continue
No. STOP
䊲

2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S.
resident alien. If your qualifying relative was adopted, see
Exception to citizen test, later.)
Yes. Continue
No. STOP
䊲

You can't claim this
person as a dependent.

Need more information or forms? Visit IRS.gov.

5. Could you be claimed as a dependent on someone else's
2023 tax return? (If the person who could claim you on their
2023 tax return is not required to file, and isn't filing a 2023
tax return or is filing a 2023 return only to claim a refund of
withheld income tax or estimated tax paid, check “No.”) See
Steps 1, 2, and 4.
No. You can claim this
Yes. STOP
person as a dependent.
You can't claim any
Complete columns (1)
dependents. Complete
through (3) of the
the rest of Form 1040 or
Dependents section on
1040-SR and any
page 1 of Form 1040 or
applicable schedules.
1040-SR. Then, go to
Step 5.

Step 5

Does Your Qualifying Relative
Qualify You for the Credit for
Other Dependents?

1. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2023 return
(including extensions)? (Answer “Yes” if you are applying
for an ITIN or ATIN for the qualifying relative on or before
the return due date (including extensions).)
Yes. Continue
No. STOP
?