Form 1040 Checklist — Tax Year 2022
Why 2022 Form 1040 Differs
For 2022, line 1 expanded to ten separate lines (1a–1i, then 1z), the filing status name changed from “Qualifying widow(er)” to “Qualifying surviving spouse,” and all filers are required to answer the digital assets question. Most COVID-related credits (recovery rebate, expanded child tax credit, expanded EITC) expired. Nonresidents must file Form 1040-NR; seniors may elect to file Form 1040-SR.
Year-Specific Programs
The 2020 unemployment compensation exclusion does not apply to 2022 income. For 2022, the standard deduction increased across all filing statuses. TCJA provisions remain in effect; however, several pandemic-relief credits terminated after 2021.
Ten-Step Filing Checklist For Form 1040, Tax Year 2022
STEP 1: Verify Eligibility & Filing Status
Determine filing status as of December 31, 2022. If born before January 2, 1958, you may elect Form 1040-SR. If you are a nonresident alien, you must file Form 1040-NR, not Form 1040. Confirm you are not an estate or trust.
STEP 2: Gather W-2 Forms & 1099 Series
Collect all Forms W-2, W-2G (gambling), 1099-INT, 1099-DIV, 1099-B, 1099-S, 1099-R (pensions). If self-employed, obtain Schedule C data. If household employee wages are paid, prepare Schedule H.
STEP 3: Report Income Lines 1a–1i
Enter the W-2 box one amount on line 1a. Include household employee wages (1b), tip income not on W-2 (1c), Medicaid waiver (1d), taxable dependent care benefits from Form 2441 (1e), adoption benefits from Form 8839 (1f), wages from Form 8919 (1g), other earned income (1h), and nontaxable combat pay election (1i). Do not double-report—sum lines 1a–1i on line 1z.
STEP 4: Answer Digital Assets Question
Answer “Yes” or “No” to the digital assets question on page 1. Must answer this question regardless of whether you engaged in transactions. The answer applies to cryptocurrency, NFTs, and stablecoins received or disposed of during 2022.
STEP 5: Report Interest, Dividends & Capital Gains
Line 2a: tax-exempt interest; 2b: taxable interest (attach Schedule B if over $1,500). Line 3: qualified and ordinary dividends (Schedule B if over $1,500). Line 7: capital gain/loss (attach Schedule D if required). Line 5: pensions/annuities (attach 1099-R).
STEP 6: Report Adjusted Gross Income (AGI)
Sum lines 1z, 2b, 3b, 4b, 5b, 6b, 7, 8 on line 9 (total income). Subtract Schedule 1, line 26 adjustments on line 10. Result is AGI on line 11. Do not subtract the standard deduction yet.
STEP 7: Claim Standard Deduction or Itemize
Use 2022 standard deduction: Single $12,950; Married Filing Jointly $25,900; Head of Household $19,400; Qualifying Surviving Spouse $25,900; Married Filing Separately $12,950. If age 65 or older or blind, add the applicable amount. If itemizing, attach Schedule A instead. Enter on line 12.
STEP 8: Claim Qualified Business Income (QBI) Deduction
If you have net qualified business income from a qualified trade or business and your taxable income before QBI deduction is below $170,050 (single) or $340,100 (married filing jointly), complete Form 8995. Enter the result on line 13.
STEP 9: Claim Credits & Attach Required Schedules
Complete Schedule 8812 for child tax credit or credit for other dependents; enter on line 19. If you enrolled in Marketplace health insurance with advance premium tax credit payments, attach Form 8962 (required even if credit was reduced or zero). Attach Schedule 1 if reporting other income or adjustments. Attach Schedule 2 for alternative minimum tax or other taxes. Attach Schedule 3 for additional credits.
STEP 10: Sign, Date & Mail
Sign and date Form 1040. If married filing jointly, both spouses must sign the return. Include daytime phone number. Assemble all schedules and forms in attachment sequence order behind Form 1040. Attach copies of Forms W-2. If paying tax, make the check payable to “United States Treasury,” write your Social Security number and “2022 Form 1040” on the check. Do not staple the payment to return. See the IRS “Where to File” page for the mailing address for your state.
Line Redesigns For 2022 Form 1040
Lines 1a–1z: Wage Breakdown
- Prior Instruction: Single line for total wages
- Current 2022 Instruction: Expanded to 1a–1i with subtotal 1z
- Change Type: Redesigned
Line 6c: Social Security Benefits
- Prior Instruction: Checkbox not present
- Current 2022 Instruction: Checkbox added for lump-sum election method for Social Security benefits
- Change Type: Added
Digital Assets Question
- Prior Instruction: Question referred to “virtual currency.”
- Current 2022 Instruction: Question revised to “digital asset(s)” with defined scope (crypto, NFTs, stablecoins); all filers must answer
- Change Type: Updated
Filing Status
- Prior Instruction: “Qualifying widow(er)” label
- Current 2022 Instruction: Changed to “Qualifying surviving spouse.”
- Change Type: Clarified
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, 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).
Form-Specific Limitations
Nonresident Aliens: Nonresident aliens cannot file Form 1040. They must file Form 1040-NR. Nonresident aliens are not eligible for certain credits, including the Earned Income Credit, Child Tax Credit, and Credit for Other Dependents (with limited exceptions for residents of Canada, Mexico, India, and South Korea).
Married Filing Separately: Taxpayers filing Married Filing Separately face limitations on certain credits and deductions, including the Earned Income Credit, education credits, and child and dependent care credit.
Premium Tax Credit Reconciliation: If you or a member of your household enrolled in health insurance through the Health Insurance Marketplace and advance premium tax credit payments were made, you must file Form 1040 and attach Form 8962, regardless of whether you otherwise meet the filing threshold.
Standard Deduction for Dependents: If you can be claimed as a dependent on another person’s return, your standard deduction is limited. The standard deduction for dependents is generally the greater of $1,150 or your earned income plus $400 (not to exceed the regular standard deduction amount).
Expiration Of Covid-Related Provisions
Several pandemic-related tax provisions expired after 2021 and do not apply to 2022 tax returns:
Recovery Rebate Credit (Economic Impact Payments reconciliation)
Enhanced Child Tax Credit ($3,000/$3,600 per child with monthly advance payments)
Expanded Earned Income Credit for childless workers
Above-the-line charitable contribution deduction for non-itemizers
Unemployment compensation exclusion
Taxpayers should not expect these provisions when preparing their 2022 tax returns.
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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.
