Form 1040 (2017) Checklist: Individual Income Tax Return
Purpose
Form 1040 is the primary U.S. individual income tax return for the 2017 tax year. This checklist reflects tax law as it applied during calendar year 2017, including ACA shared responsibility payment obligations and Personal Exemption Phaseout (PEP) thresholds of $318,800 for married filing jointly, $287,650 for head of household, $261,500 for single, and $156,900 for married filing separately. The 2017 instructions were reissued in February 2018 to incorporate legislation that extended certain tax benefits, including the tuition and fees deduction, the deduction for mortgage insurance premiums, and various energy credits.
Required Steps
1. Confirm Filing Requirement Using 2017 Charts A, B, or C
Chart A establishes gross income thresholds by filing status and age. For example, single filers under age 65 must file if their gross income is at least $10,400; married filing jointly (both spouses under 65) must file if their combined gross income is at least $20,800. Chart C addresses special situations that require filing, even if income is below the standard threshold, including alternative minimum tax liability, IRA early withdrawal penalties, household employment taxes, self-employment net earnings of $400 or more, and receipt of advance premium tax credit payments. Gross income calculations include all taxable income, such as wages, business income, capital gains, and other receipts, but exclude loss carryforwards.
2. Enter Names and SSNs in Identical Order as 2016 Return
Print or type both spouses’ names and Social Security numbers on lines 1 and 2 in the same sequence as the prior year joint return to prevent processing delays. If you changed your name during 2017 due to marriage, divorce, or other legal reasons, update your name with the Social Security Administration before filing. Verify that all names and numbers agree exactly with social security cards.
3. Select Single Filing Status (Line 1) if Unmarried on December 31, 2017
This status applies if you were never married, legally separated under a decree of divorce or separate maintenance recognized by your state, or widowed before January 1, 2017, and did not remarry by year's end. Note that an interlocutory decree (a preliminary decree that is not yet final) does not qualify as a divorce for tax purposes. You remain married for filing status purposes until the divorce becomes final under state law.
4. Select Married Filing Jointly (Line 2) if Married at Year-End or Spouse Died in 2017
This status is permitted if you were married on December 31, 2017, or if your spouse died during 2017 and you did not remarry in 2017. If your spouse died in 2018 before filing the 2017 return, you may still file a joint return for 2017. Both spouses must sign the return. Once a joint return is filed and the due date passes, you cannot change to separate returns for that year.
5. Apply Personal Exemption Phaseout (PEP) Reduction on Line 42 if AGI Exceeds Threshold
For 2017, the PEP thresholds are $318,800 for married filing jointly, $287,650 for head of household, $261,500 for single, and $156,900 for married filing separately. If your adjusted gross income exceeds the applicable threshold, complete the Deduction for Exemptions Worksheet to calculate the reduced exemption amount. The phaseout reduces the $4,050-per-person exemption by 2% for each $2,500 (or portion thereof) of AGI above the threshold. Do not confuse the PEP threshold with the itemized deduction limitation (Pease limitation), which has different thresholds, such as $313,800 for married filing jointly.
6. Report All Passive Activity Gains and Losses and Verify Special Form Requirements
If you are claiming the foreign earned income exclusion by filing Form 2555 or Form 2555-EZ, or if you are claiming education savings bond interest exclusion using Form 8815, do not use the standard Qualified Dividends and Capital Gain Tax Worksheet. Instead, use the Foreign Earned Income Tax Worksheet found in the Form 1040 instructions. Passive activity income and losses from rental real estate, limited partnerships, and other activities in which you do not materially participate must be reported according to passive activity loss rules.
7. Reconcile Advance Payments of Premium Tax Credit Using Form 8962
If you, your spouse, or any dependent enrolled in health insurance through the Health Insurance Marketplace for 2017 and advance payments of the premium tax credit were made to your insurance company on your behalf, you must complete Form 8962 and attach it to Form 1040. The Marketplace will send you Form 1095-A showing the advance credit payments. Do not attach Form 1095-A to your return—only Form 8962 should be attached. The reconciliation compares the advance payments made during 2017 with the actual premium tax credit you qualify for based on your final income.
8. Report Health Care Coverage on Line 61 or Attach Form 8965
Check the “Full-year coverage” checkbox on line 61 if you, your spouse (if filing jointly), and all dependents you claim had qualifying health care coverage for all 12 months of 2017. If any individual lacked coverage for one or more months and qualifies for a coverage exemption, complete and attach Form 8965. If coverage was lacking and no exemption applies, you must calculate the shared responsibility payment and report it on Form 1040, line 61. The payment is the greater of 2.5% of household income above the filing threshold or a flat dollar amount of $695 per adult and $347.50 per child under 18, up to a family maximum of $2,085. This payment is collected as additional tax owed with your 2017 return.
9. Attach Required Schedules in Correct Sequence by Attachment Sequence Number
Assemble your return with Form(s) W-2 attached to the front of Form 1040. Following Form 1040, attach schedules and forms in the order specified by their attachment sequence numbers: Schedule A (if itemizing), Schedule C or C-EZ (business income), Schedule D (capital gains), Form 8949 (securities transactions), Form 8962 (premium tax credit), Form 8965 (coverage exemptions), and other forms in numeric sequence order. Supporting statements should be attached last.
10. Enter Child Tax Credit (Lines 52 and 67) with Verification of Qualifying Child Age and SSN
For 2017, each qualifying child must not have attained the age of 17 by the end of the tax year—meaning the child must be age 16 or younger as of December 31, 2017. The child must also be a U.S. citizen, national, or resident alien; claimed as your dependent; and possess a valid Social Security number issued by the due date of your return (including extensions). The 2017 maximum credit is $1,000 per qualifying child. If your AGI exceeds $110,000 (married filing jointly), $75,000 (single), or $55,000 (married filing separately), the credit begins to phase out.
11. Calculate Earned Income Credit (EIC) Using Correct Chart Column
Refer to the EIC Table in the Form 1040 instructions and select the column matching your filing status and number of qualifying children. For 2017, the earned income and AGI limits are as follows: $15,010 (no children), $39,617 (one child), $45,007 (two children), and $48,340 (three or more children) for single, head of household, or qualifying widow(er) filers. For married filing jointly, add $5,590 to each limit. If you have one or more qualifying children, complete Schedule EIC and attach it to your return. Investment income must be $3,450 or less to qualify.
12. Sign and Date Form 1040; Include Daytime Phone Number and Occupation
Both spouses must sign and date the return if filing jointly as married. The due date for 2017 Form 1040 is April 17, 2018 (the due date is April 17 instead of April 15 because April 15 falls on a Sunday and April 16 is the Emancipation Day holiday observed in the District of Columbia). Providing a daytime phone number is optional but strongly recommended. An unsigned return is not valid and will be returned unprocessed, which may delay any refund.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
