Form 1040 Tax Year 2019: A Comprehensive Filing Checklist
Overview of Tax Year 2019
The 2019 tax year marks the second year of implementation of the Tax Cuts and Jobs Act, with individual tax rate structures effective through 2025. The redesigned Form 1040 retains its two-page format, featuring numbered schedules: Schedule 1 for additional income and adjustments, Schedule 2 for additional taxes, and Schedule 3 for nonrefundable credits and other payments. The qualified business income deduction remains on line 10 for pass-through business income. The individual shared responsibility payment for lacking health coverage was eliminated for 2019, so taxpayers no longer report health insurance status or pay penalties.
Key 2019 Provisions
Standard Deduction and Credits
Standard deductions for 2019: $12,200 for single and married filing separately, $24,400 for married filing jointly and qualifying widow or widower, and $18,350 for head of household.
Additional amounts for taxpayers born before January 2, 1955, or blind: $1,650 single or head of household, $1,300 married.
The child tax credit remains $2,000 per qualifying child under seventeen, with $1,400 of the amount being refundable. Credit for other dependents remains $500.
Phase-out thresholds: $400,000 for married filing jointly, $200,000 for others.
Qualified Business Income Deduction
The deduction allows for up to 20% of qualified business income from sole proprietorships, partnerships, S corporations, and certain rental properties. Calculate using Form 8995 if taxable income is at or below $321,400 for married filing jointly or $160,700 for others. Use Form 8995-A if above thresholds or for specified service trades or businesses.
Filing Checklist
1. Verify Filing Status and Personal Information
Select filing status: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow or Widower. Enter names, addresses, and Social Security Numbers. Check the boxes in the Standard Deduction section if you were born before January 2, 1955, or are blind, with separate boxes for yourself and your spouse.
2. List Dependents
Enter each dependent’s first name, last name, Social Security Number, and relationship. Check the appropriate column for the child tax credit or credit for other dependents. List up to four dependents on Form 1040. If more than four, mark the box and attach a statement with additional information.
3. Gather Income Documents
Collect Forms W-2 for wages, Forms 1099-INT for interest, Forms 1099-DIV for dividends, Forms 1099-B for broker proceeds, Forms 1099-R for retirement distributions, Forms 1099-SSA for Social Security, Forms 1099-MISC for miscellaneous income with nonemployee compensation in Box 7, Forms 1099-G for unemployment, and Schedules K-1. Retain Forms 1098 and 1098-T if itemizing or claiming education credits. Attach Form W-2 when mailing.
4. Report Wage and Investment Income
Enter wages from Form W-2 on line 1. Report tax-exempt interest on line 2a and taxable interest on line 2b. Report qualified dividends on line 3a and ordinary dividends on line 3b. Attach Schedule B if taxable interest or ordinary dividends exceed $1,500.
Report total IRA distributions on line 4a with the taxable amount on line 4b. Report total pension distributions on line 4c with the taxable amount on line 4d. Report total Social Security on line 5a with the taxable amount on line 5b.
5. Report Additional Income
Complete Schedule 1 Part I if you have business income from Schedule C on line 3, capital gains from Schedule D on line 4, other gains from Form 4797 on line 5, rental income from Schedule E on line 6, farm income from Schedule F on line 7, unemployment on line 8, or other income on line 9.
Total on Schedule 1 line 9 goes to Form 1040 line 7a. Add lines 1 through 7a for total income on line 7b.
6. Claim Adjustments to Income
Complete Schedule 1 Part II for educator expenses on line 10, business expenses of reservists on line 11, HSA deduction on line 12, military moving expenses on line 13, self-employment tax on line 14, self-employed retirement on line 15, self-employed health insurance on line 16, early withdrawal penalty on line 17, alimony paid for pre-2019 divorces on line 18a, IRA deduction on line 19, student loan interest on line 20, and other adjustments on line 21.
Total on Schedule 1 line 22 goes to Form 1040 line 8a. Subtract line 8a from line 7b for adjusted gross income on line 8b.
7. Determine Standard or Itemized Deduction
Enter the standard deduction on line 9: $12,200 for single and married filing separately, $24,400 for married filing jointly and qualifying widow or widower, or $18,350 for head of household. Add additional amounts if you checked the age or blindness boxes.
If itemizing, complete Schedule A for medical expenses exceeding 7.5 percent of adjusted gross income, state and local taxes limited to $10,000, mortgage interest, charitable contributions, and federally declared disaster casualty losses. Enter the standard or itemized deduction on line 9.
8. Calculate Qualified Business Income Deduction
If you have qualified business income from Schedule C, Schedule E rentals, or Schedule K-1, complete Form 8995 if taxable income before the deduction is at or below $321,400 for married filing jointly or $160,700 for others, or Form 8995-A if above thresholds. Enter the deduction on line 10.
9. Calculate Taxable Income and Tax
Subtract line 9 and line 10 from line 8b. Enter the results on line 11b as taxable income. Use the Tax Table if under $100,000 or the Tax Computation Worksheet if $100,000 or more. Use the Qualified Dividends and Capital Gain Tax Worksheet if applicable.
Enter tax on line 12a. If you have additional taxes, complete Schedule 2 and enter the total from Schedule 2 line 8 on Form 1040 line 12b. Add lines 12a and 12b to calculate the total tax on line 12c.
10. Claim Tax Credits
Calculate the child tax credit using the worksheet: $2,000 per qualifying child plus $500 per other dependent, subject to phase-out. Enter on line 13a.
Complete Schedule 3 for education credits on line 2, retirement savings credits on line 4, residential energy credits on line 6, and other credits. Enter the Schedule 3 line 8 total on Form 1040 line 13b. Add lines 13a and 13b for line 13c. Subtract line 13c from line 12c for line 14. Add line 14 and Schedule 2 line 10 for total tax on line 16.
11. Report Payments and Refundable Credits
Enter federal withholding on line 17. Enter estimated payments on line 18a. Calculate the earned income credit and enter the amount on line 18b. Complete Schedule 8812 for an additional child tax credit on line 18c. Enter the refundable American opportunity credit from Form 8863 on line 18d.
Complete Schedule 3 Part II for net premium tax credit on line 11, extension payment on line 12, excess Social Security on line 13, and fuel credit on line 14. Enter the Schedule 3 line 15 total on Form 1040 line 18e. Total payments on line 20.
12. Calculate Refund or Amount Owed
If line 20 exceeds line 16, subtract line 16 from line 20 to determine the overpayment on line 21a. Enter direct deposit information on lines 21b through 21d, or enter the amount to apply to 2020 on line 22.
If line 16 exceeds line 20, subtract line 20 from line 16 for the amount owed on line 23a. Enter the estimated tax penalty from Form 2210 on line 23b. Both spouses must sign joint returns. Enter occupation, phone number, and Identity Protection PIN if issued. Attach all schedules with Form W-2 on the front. Mail to the address provided in the instructions or file electronically.
Premium Tax Credit Reconciliation
If advance premium tax credits were paid for Marketplace coverage, reconcile on Form 8962 using Form 1095-A data. Report excess repayment on Schedule 2 line 2 or net credit on Schedule 3 line 11.
Filing Deadline and Extensions
File by April 15, 2020. Request an automatic six-month extension to October 15, 2020, by filing Form 4868 by April 15. Extensions provide time to file but not to pay, with interest accruing from April 15 on unpaid tax. Taxpayers abroad receive an automatic two-month extension to June 15, 2020.
Document Retention
Retain Form 1040, schedules, Forms W-2 and 1099, itemized deduction receipts, credit documentation, and payment records for at least three years from the filing date or two years from the payment date, whichever is later. Keep property and retirement records for a longer period for basis calculations.
This checklist provides a structured approach to completing Form 1040 for tax year 2019, ensuring accurate reporting and compliance with applicable tax laws.
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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.
