2022 FORM 1040 TAX YEAR-SPECIFIC CHECKLIST
WHY 2022 FORM 1040 IS UNIQUE
The 2022 Form 1040 expanded lines 1a–1z to accommodate wage, scholarship, and pension reorganization; relocated Schedule 1 entries (scholarships on 8r, nonqualified pensions on 8t, incarcerated wages on 8u); renamed filing status from “Qualifying widow(er)” to “Qualifying surviving spouse”; raised standard deductions; and made the digital assets question mandatory for all taxpayers.
2022 YEAR-SPECIFIC PROGRAMS APPLICABLE TO THIS
FORM
The child tax credit remained $2,000 per qualifying child under age 17. The Additional
Child Tax Credit (ACTC) maximum was increased to $1,700 per qualifying child
(compared to the 2020 limits). If you or your spouse received an advance premium tax credit (APTC) through the Marketplace, you must file a return and attach Form 8962 to reconcile the advance payments.
LINE CHANGES: 2022 FORM 1040
Line 1 (Wages, salaries, tips)
Prior year: Single line entry
Current year: Expanded to lines 1a–1z; includes W-2 wages (1a), scholarship/fellowship grants (8r), nonqualified deferred compensation pensions (8t), wages earned while incarcerated (8u)
Change: Redesigned
Filing Status
Prior year: “Qualifying widow(er).”
Current year: “Qualifying surviving spouse” (rules unchanged; terminology updated)
Change: Updated
Digital Assets Question (NEW)
Prior year: Referenced “virtual currencies.”
Current year: Mandatory for all filers; asks if you received, sold, exchanged, gifted, or otherwise disposed of digital assets during 2022
Change: Added
10-STEP CHECKLIST FOR 2022 FORM 1040
Step 1: Gather Documents
Collect all 2022 Forms W-2, 1099-NEC, 1099-MISC, 1099-DIV, 1099-INT, 1098-T (if claiming education credits), and Form 1095-A (if you received advance premium tax credit through the Marketplace).
Step 2: Determine Filing Status
If your spouse died during 2022, file as Married Filing Jointly. If your spouse died in
2021 or 2020, determine if you meet Qualifying Surviving Spouse requirements
(dependent child, paid more than half household costs; see IRS Publication 501). All other statuses are determined by marital status on December 31, 2022.
Step 3: Report Wages on Expanded Lines 1a–1z
Enter W-2 wages on line 1a. Report taxable scholarship/fellowship grants on line 8r.
Report taxable distributions from nonqualified deferred compensation plans on line 8t.
Enter all other applicable income on corresponding lines per instructions.
Step 4: Calculate Total Income (Line 9)
Add lines 1z + 2b + 3b + 4b + 5b + 6b + 7 + 8. Verify you have reported all sources: wages, interest, ordinary dividends, taxable IRA distributions, taxable pensions/annuities, taxable Social Security benefits, capital gains/losses, and other income from Schedule 1.
Step 5: Claim Standard Deduction or Itemize
For 2022: standard deduction is $12,950 (Single/MFS), $25,900 (MFJ/Qualifying
Surviving Spouse), or $19,400 (Head of Household). If claiming itemized deductions, complete and attach Schedule A. Do not claim both.
Step 6: Answer Digital Assets Question (Mandatory)
Check “Yes” only if you received digital assets as a reward, award, or payment for property or services; or received new digital assets from mining, staking, or hard fork; or sold, exchanged, gifted, or otherwise disposed of any digital asset. Otherwise, check
“No.”
Step 7: Reconcile Premium Tax Credit if Applicable
If you or your spouse received advance premium tax credit (APTC) payments in 2022, you must file a return—complete Form 8962 using Form 1095-A from your Marketplace.
Compare APTC payments to your actual premium tax credit eligibility. Attach Form 8962 to Form 1040.
Step 8: Claim Eligible Credits and Complete Schedule 8812
Child Tax Credit: $2,000 per qualifying child (must be under 17 on December 31, 2022, and have a valid Social Security number issued before the return due date). Additional
Child Tax Credit (ACTC): maximum $1,700 per qualifying child. Complete Schedule
8812 to calculate both credits.
Step 9: Attach All Required Schedules
If you have income beyond W-2 wages, attach Schedule 1. If you owe alternative minimum tax (AMT) or excess APTC repayment, attach Schedule 2. Attach Schedule 3 for additional credits/payments. Attach Schedule A if itemizing. Attach Schedule 8812 if claiming child or dependent credits. Attach Form 8962 if you received APTC.
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- Tax relief options if you owe the IRS
Step 10: Sign, Date, and Mail
Both spouses must sign returns under penalties of perjury. Enter your Identity Protection
PIN (IP PIN) if the IRS sent you one. Mail to the IRS address for your state, as listed on the Form 1040 2022 Instructions. Omit Form 1095-A with your return; keep it for your records.
FORM 1040-SPECIFIC RESTRICTIONS
Nonresident aliens: Cannot file Form 1040. Must file Form 1040-NR instead. See IRS
Publication 519.
Foreign Earned Income Exclusion: If you file Form 2555, you cannot claim the
Additional Child Tax Credit.
Spouses in combat zones: Special rules apply; see IRS Publication 3 for filing guidance.
2022 STANDARD DEDUCTION AMOUNTS
For tax year 2022, the standard deduction amounts reflect annual inflation adjustments:
Single: $12,950
Married Filing Jointly: $25,900
Head of Household: $19,400
Qualifying Surviving Spouse: $25,900
Married Filing Separately: $12,950
Additional Standard Deduction:
If you are age 65 or older or blind at the end of 2022, you may be entitled to an additional standard deduction amount. For married taxpayers and a qualifying surviving spouse, the extra amount is $1,400 per qualifying condition. For single or head-of-household filers, the additional amount is $1,750 per qualifying condition.
DIGITAL ASSETS QUESTION REQUIREMENT
All taxpayers filing Form 1040 for 2022 must answer the question about digital assets on page 1. The question asks, “At any time during 2022, did you (a) receive (as a reward, award, or payment for property or services) or (b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)?”
Answer “Yes” if you received digital assets as payment for property or services, received digital assets as a reward or award, sold, exchanged, gifted, or transferred digital assets, or disposed of digital assets in any other manner during 2022.
Answer “No” if you only held digital assets in 2022 without any transactions or only transferred digital assets between your own wallets or accounts.
Digital assets include cryptocurrencies, stablecoins, and non-fungible tokens (NFTs).
PREMIUM TAX CREDIT RECONCILIATION
Suppose you or a member of your household enrolled in health insurance through the
Health Insurance Marketplace, and advance premium tax credit payments were made.
In that case, you must file Form 1040 and attach Form 8962, regardless of whether you otherwise meet the filing threshold. Form 1095-A, which you receive from the
Marketplace, contains the information necessary to complete Form 8962. The reconciliation process compares the advance payments made on your behalf with the actual premium tax credit you are entitled to claim based on your 2022 income and household size. If you received more in advance payments than you were entitled to, you may need to repay some or all of the excess amount.
CHILD TAX CREDIT AND ADDITIONAL CHILD TAX
CREDIT
For 2022, the Child Tax Credit returns to pre-pandemic amounts and rules. The credit is
$2,000 per qualifying child who is under age 17 at the end of 2022 and has a valid
Social Security number issued before the due date of your return (including extensions).
The child must also meet relationship, residency, support, and dependent tests. The credit begins to phase out for taxpayers with modified adjusted gross income above
$200,000 (single) or $400,000 (married filing jointly).
The Additional Child Tax Credit is the refundable portion of the Child Tax Credit. For
2022, the maximum Additional Child Tax Credit is $1,700 per qualifying child. This means that even if you have no tax liability, you may receive a refund if you qualify for the Additional Child Tax Credit. To claim this credit, you must have earned income of at least $2,500 and complete Schedule 8812.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
