1 Ethical Dilemma Journal Article 3 Campbellsville University Date: 11/07/19 Introduction For a condition to be viewed as an ethical dilemma, there are three conditions that have to be satisfied. The first condition happens when an individual, called the "specialist," has to settle on a choice about which strategy is ideal. Instances that are confusing but do not require a decision to be made cannot be considered as ethical situations For example, students in their during their attachment are required to be supervised by a credentialed social work field teacher. Subsequently, because there is no decision on the issue, there is no moral infringement or rupture of secrecy when an understudy talks about a case with the manager. The second condition for the moral difficulty is that there must be various strategies to look over. Third, in a moral difficulty, regardless of what strategy is taken, some moral standard is undermined. When trying to figure out what establishes a moral predicament, there is need to do an analysis between ethics, approaches, laws and morals. Morals are prepositional declarations that are used by individuals from a calling or crowd to figure out the right method in a situation. Utilitarianism According to utilitarianism, Blair discovers that Sam has been placing bets with a certain local bookmarker, which is illegal according to the laws of the Casino they work. Although Blair violates Sam's privacy by sneaking on his password and accessing his private information without Sam's knowledge, keeping quiet is going to cause a lot of harm to the company. If the manager of the Casino finds out that Sam has been participating in gambling activities in private, and Blair knew about the activities, he might end up losing his job or being issued a warning. Also, Sams private gambling activities shows that many other workers in the Casino participate in gambling activities in private, which leads to a conflict of interest. Workers who participate in gambling ends up losing concentration due to mental affection when they lose their bets, which leads to poor services making the company run into losses. Blair should report Sam's gambling activities to the manager to stop any other co-worker who participates or intends to participate in gambling. Blair will save the company's income because some more strict rules will be laid for any person who will be found participating in gambling activities. Kantian Ethics Kantian ethics is based on achieving set goals and objectives irrespective of the negative impacts (Wood, 2008). Blair should not report Sam's gambling activities to the manager because he already got the document that he was looking for in Sam's computer. The Casino should invent its ways to curb employees from participating in gambling. Blair should not betray his friend after acquiring the document he needed regardless of him sneaking to Sam's computer. Blair should leave Sam to deal with his betting activ ...

1. 1
Ethical Dilemma
Journal Article 3
Campbellsville University
Date: 11/07/19
Introduction
For a condition to be viewed as an ethical dilemma, there are
three conditions that have to be satisfied. The first condition
happens when an individual, called the "specialist," has to settle
on a choice about which strategy is ideal. Instances that are
confusing but do not require a decision to be made cannot be
considered as ethical situations For example, students in their

2. during their attachment are required to be supervised by a
credentialed social work field teacher. Subsequently, because
there is no decision on the issue, there is no moral infringement
or rupture of secrecy when an understudy talks about a case
with the manager. The second condition for the moral difficulty
is that there must be various strategies to look over. Third, in a
moral difficulty, regardless of what strategy is taken, some
moral standard is undermined.
When trying to figure out what establishes a moral predicament,
there is need to do an analysis between ethics, approaches, laws
and morals. Morals are prepositional declarations that are used
by individuals from a calling or crowd to figure out the right
method in a situation.
Utilitarianism
According to utilitarianism, Blair discovers that Sam has been
placing bets with a certain local bookmarker, which is illegal
according to the laws of the Casino they work. Although Blair
violates Sam's privacy by sneaking on his password and
accessing his private information without Sam's knowledge,
keeping quiet is going to cause a lot of harm to the company. If
the manager of the Casino finds out that Sam has been
participating in gambling activities in private, and Blair knew
about the activities, he might end up losing his job or being
issued a warning. Also, Sams private gambling activities shows
that many other workers in the Casino participate in gambling
activities in private, which leads to a conflict of interest.
Workers who participate in gambling ends up losing
concentration due to mental affection when they lose their bets,
which leads to poor services making the company run into
losses. Blair should report Sam's gambling activities to the
manager to stop any other co-worker who participates or intends
to participate in gambling. Blair will save the company's income
because some more strict rules will be laid for any person who
will be found participating in gambling activities.
Kantian Ethics
Kantian ethics is based on achieving set goals and objectives

3. irrespective of the negative impacts (Wood, 2008). Blair should
not report Sam's gambling activities to the manager because he
already got the document that he was looking for in Sam's
computer. The Casino should invent its ways to curb employees
from participating in gambling. Blair should not betray his
friend after acquiring the document he needed regardless of him
sneaking to Sam's computer. Blair should leave Sam to deal
with his betting activities since it does not concern him. If Blair
decides to report the matter to the management of the Casino,
then his friend Sam might end up losing his job due to violating
the company's regulation laws. The casino management should
regulate its methods for ensuring that workers do not participate
in gambling activities.
Virtue Ethics
According to virtue ethics, Blair should not report Sam's private
gambling activities to casino management (Shaw, et al, 2003).
If Blair reports, then he might end up ruining his friendship
with Sam, Sam might also lose his job and other employees who
after inspection might also be caught in the act of gambling.
Blair should wait during their free time while they are playing
Tennis with Sam, and apologize to him for sneaking to his
computer to get a certain document that Blair needed to
complete his task. During the period of apologizing, the Blair
should talk to Sam about the risk he is getting to due to
engaging in gambling activities, which is against the rules of
the company. Talking to Sam can help him because Sam might
be undergoing some financial difficulties at that moment, which
leads him to participate in the gambling activities. Blair is a
close friend to Sam, might end up helping him through talking
to him, and not reporting him to the management, which might
affect his entire life.
Recommendations
Blair should not report Sam to the management of the Casino,
because he might end up losing his job, which does not help
Sam. Based on utilitarianism, Blair should report Sam to the
management for breaching the company’s rules and regulations.

4. Sam is likely going to contribute towards conflict of interest to
avoid such Blair has to employ the concept of utilitarianism,
which would lead to prevent arising issues from Sam’s
gambling action which might also affect other employees.
According to Kantian concepts, the casino company should
focus on improving its policy regardless of affecting one
employee at the expense of meeting the end result.By doing so
the management would have focused on the profits and the
productivity. Sam’s interest should therefore not prevent the
company from meeting its goals of being competitive in the
market. Sam should be put in a rehab to foster his working
skills and professionalism. According to virtue ethical concept
Sam should outweigh the negative effects of being associated
with a rival gambling company. This could easily be spread to
other workers making the casino company loose. Blair should
not Blair should instead opt to talk to Sam about the risk of
participating in gambling activities, which is against the rules
and regulations of the Casino. Talking to Sam would help him
since Blair would know what caused Sam to participate in the
gambling activities. Sam would be open to Blair, and he would
listen to the advice given by Blair; hence, he will find other
alternatives of getting money rather than gambling, which
would be of help to Sam.
Conclusion:
Generally based on the chosen case study, we can see the role of
ethical dilemma and their applications in different perspectives
in life. Importantly, in every workplace environment, the
employer and the employees should in one way or another be
guided by the above principals. In day to day activities, workers
relationship could be enhanced through laying strategies aimed
at including ideas on the required professional ethical
behaviors. This would result to transformation of the work
organization improving the employer- employee relationship.
Ethical dilemma principals would enhance productivity of any

5. institution based on the following: Kantian could be applied by
employees to ensure that they focus on meeting the employer set
standards. Utilitarianism on the other hand could be applied in
the event when one is seeking the interest of the majority.
Virtue ethics gives us a verdict on examining our logic in day to
day activities, which involves portraying the best ethical
behavior acceptable in the society.
References:
Arthur Dobrin D.S.W. (2012). 3 Approaches to Ethics:
Principles, Outcomes and Integrity.
https://www.psychologytoday.com/us/blog/am-i-right/201205/3-
approaches-ethics-principles-
outcomes-and-integrity
Peterson, M. & Wood, R.E. (2008). "Cognitive Structures and
Processes in Cross Cultural
Management." pp 15-33.
4
Corporate Citizenship
Journal Article 2
Instructor: Eric Harter
Campbellsville University

6. Date: 11/07/19
Introduction:
Corporate citizenship challenges the establishments and
working of the supporting organizations
market, state and traditional society. These institutional
changes convolute crafted by the
supervisor because the duties of the executives are not just
expanding; they are additionally turning
out to be vaguer and progressively subtle. In this paper, I will
dissect the new, complex obligations
of the executives regarding the extension and the legitimization
of corporate citizenship. What may
we expect of individual associations? Which wishes of which
partners ought to be regarded? How
might we legitimize the new cultural and open job of business
firms? The result of this examination
will be meant the act of the board; how might we reinforce the
social duty of administrators?
Four choices will be examined:
(1) Market guideline, which ties the activities of chiefs.
(2) Professionalization of the board, which looks for better data.

7. (3) Moral the executives, which fuses standards and qualities
from outside the market.
(4) Stakeholder the executives, which leaves space for the
cooperation of partners.
These choices can be schematized by an inside-outside pivot
and a goal emotional hub. I will show
that partner the executives fits the best with the possibility of
corporate citizenship, yet has genuine
dangers of coming up short.
Discussion:
Corporate citizenship or cultural entrepreneurship challenges
the premise and functions of the
supporting organizations market, state and collective society.
Corporate citizenship undermines the
cutting edge hypothesis of cultural separation, which at last
prompts static foundations. We need
an explanation of institutional elements to comprehend the
marvel of cultural business. The
estimation of a compelling vision on foundations is not
undeniable since the enthusiasm for cultural
business enterprise is the same old thing, which offers ascend
to questions about the sweeping
ramifications of this marvel. For instance, in medieval
occasions, a great businessperson was one
who was straightforward in rationale and activities and utilized
benefits in a socially capable way. In
the 1950s, there were delineations of administrators as
corporate ''statesmen'' adjusting the
complex interests of society in their choices (Jones et al.,
2002). In any case, from the eighties
ahead, the cultural business became increasingly well known in
scholastic and business circles,
particularly under the banner of partner the board. We wonder
about the ongoing restoration of

8. enthusiasm for corporate social obligation because the last two
many years of the twentieth
century were times of Reaganomics, Thatcherism, new open
administration, privatization and the
fame of financial allegories (Grit, 2000).
Corporate citizenship not just challenges existing institutional
designs, but at the same time, as a
result of an institutional emergency around the advanced
welfare state. The state is monetarily
over-burden and grapples with guiding issues. The controlling
intensity of the state is unreasonably
restricted for our open desire. As per this conclusion, cultural
entertainers themselves (for example
the residents, non-benefit associations and business firms)
ought to be progressively capable and
should direct their cases on the state. The retreat of open
organization requires a bigger self
-controlling limit of society the new issue bearers must
arrangement with aggregate issues. The
country is never again the primary gatekeeper of public
intrigue. Through a procedure of
deregulation and privatization, on-screen characters in the field
gain not just more opportunity to
act, yet additionally more errands. Some political issues are
migrated from the middle (for example,
The Hague, London, Berlin or Budapest) to neighbourhood
settings (charitable associations or
business firms). This implies that private associations ought to
in this way contribute more to the
open great, for example, a spotless domain, the arrangement of
human services or the quality of
the area. This duty regarding matters of public intrigue goes
more remote than just law-abidance
also, submission to the standards of the market (dependability
and guarantee keeping). These

9. institutional changes convolute the work of contemporary top
directors because the duties of the
executives are not just developing; they are additionally
turning out to be vaguer and increasingly
slippery. Which open issues structure some portion of crafted
by the supervisor? The half breed
perfect of corporate citizenship has gotten a ''two-headed
beast'', on the grounds that supervisors
need to accommodate two, for the most part, opposing
collections. The administrator needs to
make a benefit furthermore, to convey a commitment to open
issues that go past personal
circumstance. He needs to fulfil investors and essential
shoppers and developments at the same
time. These are issues around the extent of corporate
citizenship. Blending open and private
matters additionally brings up concerns about the authenticity
of taking care of open problems
through private entertainers. Fairly chosen lawmakers do not
bolster private directors.
References:
Grit, K. (2000). Economisering als Probleem [Economization as
a Problem] (Van Gorcum, Assen).
Solomon, R. C. (1991). ‘Business ethics’, in P. Singer (ed.), A
Companion to Ethics (Blackwell Publishers, Oxford).
Corporate Social Responsibility 8

10. Journal Article Analysis 1
Campbellsville University
Date: 10/27/19
While both academics and practitioners have debated the role of
corporations in society for
many years, the underlying question of corporate rights and
responsibilities remains. The
ongoing global economic issues continue to fuel this debate,
with many wondering if the
worst of the crisis wasn’t at least partly powered by the actions
of the companies who ended
up suffering and asking for assistance. As governments
continue to work to structure bailout
funds and temporary loans in an effort to turn around the

11. economy, activist groups on all
sides struggle to make their voices heard. Calls for greater
regulation and increased
responsibilities for corporations are regularly expressed, as are
dissenting views that suggest
that the system will ultimately sort things out if left on its own.
Coming under particular scrutiny during these debates has been
the value of compensation
being received by CEOs and other top executives. Though some
have been tracking and
raising concerns about the rise in executive pay for a number of
years – the Institute for
Public Policy (Anderson, Cavanagh, Collins, C. Pizzigati, &
Lapham 2008) highlights that
average CEO pay was typically 30-40 times the pay of an
average worker 30 years ago but
now averages more than 350 times the pay of the typical
worker – for most such pay was
seen as a reward so long as companies were making money and
the economy was thriving.
The assumption, generally built on an agency theory foundation
(Tosi et al., 2000; Murphy,
1999), is that while overall pay might be increasing, it would
rise and fall to at least some

12. degree with the profitability of the company. With the
economic crisis, however, many are
now questioning the appropriateness of the levels of
compensation and even wondering if the
structure of executive compensation might encourage actions
by executives that contribute to
the broader economic problems. What is more, both anecdotal
and empirical work indicates
that executive pay does not, in fact, correlate much, if at all,
with the fortunes of the
company.
Considered in this way, the area of executive compensation
begins to intersect with
considerations of corporate social responsibility. Interestingly,
though executive
compensation is one of the more studied topics within the
management literature (Miles,
Evangelopoulos and Russell, 2007), there is a limited
intersection with corporate social
responsibility. When the literature has overlapped, it has
typically been in examining the
ethics of specific compensation schemes (e.g., stock options,
Adam & Schwartz, 2009) or in

13. seeing whether particular responsible acts were rewarded.
Little if any work has focused on the broader question of
whether socially responsible firms
will recognize the potential conflicts that come with higher
levels of executive compensation
and thus, on average, limit their pay relative to what is being
paid in other firms. That is,
might the socially responsible firm seek to better balance
compensation across the firm and
emphasize that profit, both individual and corporate, must be
earned within a system that is
fair and balanced for all? In the pages that follow, we will
develop this argument further.
First, we explore the literature on executive compensation,
especially its relationship to
company performance, as well as introduce the broad corporate
social performance
literature. Attention then shifts to the linkage between
executive compensation and corporate
social performance, culminating in the development of specific
hypotheses. Measures are
described such that an analytical approach may be utilized to
test the hypotheses. Finally, a
presentation of the results and discussion of the implications

14. are offered in conjunction with
some suggestions for future research in this largely
underexplored research arena.
Review and Hypotheses
Executive compensation and corporate social performance are
well-studied topic areas within
the management literature. To date, however, there has been
limited work that has
incorporated both topics in a single study, particularly when
examining the broader level
issues that are the focus here. As a result, we will pull from
both research streams to create a
broad foundation for the current work and develop a rich
logical argument linking the
disparate pieces. Executive Compensation Executive
compensation has received significant
attention in both academic research and the popular business
press. In both cases, the
primary focus is on the relationship between executive pay and
firm performance (Tosi et al.,
2000). The general idea being, of course; are companies who
pay more for executives getting
an appropriate return in profits? In the popular press, this was
most famously captured in an

15. annual series of reports from Business Week on “Who made the
most and are they worth it?”
The research literature, while couched in more academic terms,
is primarily focused on this
same notion. Much of this work stems from an agency theory
perspective (Jensen &
Meckling, 1976; Jensen & Murphy, 1990) and examines how
executive compensation can be
structured so as to align the interests of hired executives with
those of the stockholders who
are the actual owners of the company (Murphy, 1999). The
concern is that executives who
are earning a large salary may be more interested in
maintaining their salary than growing
the value of the company, and may make decisions that serve
self rather than company
interests. Given this, research has examined whether different
compensation packages,
particularly those ostensibly tied to company performance such
as stock options or bonuses
based on sales or profit, lead to different actions by the CEO
and/or executive team (Abowd
& Kaplan, 1999).

16. While there is extensive literature on both executive
compensation and corporate social
performance, the relationship between these areas has not
generally been explored. The
current economic crisis and the focus it has brought to
executive pay, however, suggests that
the time is ripe for such an investigation. The current study is a
first step in examining this
relationship and provides some intriguing findings. On the
whole, the results support the
general proposition that companies that are viewed as being
good corporate social
performers will have a lower rate of executive compensation
than will those who are not
rated as good corporate social performers. Said differently,
those in the good CSP group are
more likely to keep executive compensation in check than are
other firms. This was true for
both the highest-paid executive and for the average
compensation of a top.
Management team. It was also true whether compensation was
measured using the base
salary and bonus figure reported to the SEC or measured using
the maximum compensation

17. value, a figure that took into account the highest possible value
of stock options. While at
first blush, this may suggest that top management is in some
way being penalized for good
corporate citizens, it is not clear that this is the case. All of the
managers in the sample were
being significantly rewarded for their work, with the average
level of compensation nearing
$8 million even in the more conservative computations. As
noted earlier, at this level of play,
there is likely to be little if any motivation generated by
additional pay. The results suggest
that managers at those companies characterized with good CSP
may, in fact, be willing to
sacrifice at least a piece of financial compensation for the
intangible rewards of being seen as
good corporate citizens and treating all employees fairly.
Perhaps the most surprising
outcome, however, is that the results on compensation would be
so consistent given the
nature of the sample. The approach for creating the comparison
group identified similar size
companies from the same industries as those identified as good
CSP firms, which meant that

18. analysis was limited to a dichotomous rather than continuous
variable. What is more, it
means that the comparison group is not stacked with poor
corporate social performers that
would exaggerate differences between the groups. In fact, many
of the companies in the
comparison group actual appear on one of the four lists used to
generate the sample of good
corporate social performers. That means that the comparison is
between good CSP firms and
a general sample of other firms rather than between extremes of
‘Great Performers’ and
‘Poor Performers’. Thus, this analysis can be considered a
relatively conservative test of the
relationship. As expected, the analysis examining the
relationship between executive
compensation and corporate social performance with financial
performance produced a
somewhat muddled picture. There was at least some evidence
for a significant positive
relationship between company financial performance and
executive compensation. While
there was no relationship with the total return measure, three of
the four relationships

19. between executive compensation and return on sales were
significant in a positive direction.
The relationship between corporate social performance and
financial performance returned a
similar pattern of results, showing a positive relationship
between CSP and performance
when the return on sales was used, but no relationship with the
total return. Whether the
positive relationship with return on sales or the lack of a
relationship with total return
provides a better indicator of reality is not clear. It is possible
that despite efforts to link
executive compensation with shareholder outcomes,
compensation measures are still
generally tied more directly to simple profit measures like ROS
that executives see as more
directly within their control. As neither of these relationships
was the primary focus of this
research, we are hesitant to go too far in searching for an
explanation. Still, the significant
results found here for the relationship between CSP and return
on sales at least give one
reason to pause. As noted in the case of compensation and
corporate social performance, the

20. nature of the sample suggests that the current analysis provides
a conservative test of the
relationship, since the comparison group was by nature not
necessarily that different from
the good corporate social performers. Thus, this adds additional
evidence to the ongoing
CSP/CFP debate.
Conclusion:
Future research, however, needs to extend this work into a
variety of related areas. A natural
extension would be to examine the relationship between
executive compensation and the
compensation of average workers within the company. While
gaining access to accurate data
may be difficult, a complete picture of a company’s
commitment to equitable compensation
requires looking at lower levels as well as upper levels. In fact,
it is our contention that the
ratio of executive pay to average worker pay may provide a
more direct measure of a firm’s
underlying belief in corporate social responsibility than other
sets of actions that may reflect
temporary investments and merely be a reaction to activist
pressures or an effort to “polish”

21. the corporate image. Future research, however, needs to extend
this work into a variety of
related areas. A natural extension would be to examine the
relationship between executive
compensation and the compensation of average workers within
the company. While gaining
access to accurate data may be difficult, a complete picture of a
company’s commitment to
equitable compensation requires looking at lower levels as well
as upper levels. In fact, it is
our contention that the ratio of executive pay to average worker
pay may provide a more
direct measure of a firm’s underlying belief in corporate social
responsibility than other sets
of actions that may reflect temporary investments and merely
be a reaction to activist
pressures or an effort to “polish” the corporate image.

22. References
Adam, A. & Schwartz, M. 2009. Corporate governance, ethics,
and the backdating of stock options. Journal of Business Ethics,
85, 225-237.
Griffin, J. & Mahon, J. 1997. The corporate social performance
and corporate financial performance debate: Twenty five years
of incomparable research. Business and Society, 36,1. 5-31.
Waddock, S. & Graves, S. 1997. The corporate social
performance – financial performance link. Strategic
Management Journal, 18(4), pp. 303-319.
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The type and rule above prints on all proofs including
departmental reproduction proofs. MUST be removed before
printing.
2018 Form 1040—Line 11a
Qualified Dividends and Capital Gain Tax Worksheet—Line 11a
Keep for Your Records
See the earlier instructions for line 11a to see if you can use
this worksheet to figure your tax.
Before completing this worksheet, complete Form 1040 through
line 10.
If you don’t have to file Schedule D and you received capital
gain distributions, be sure you checked the box

23. on line 13 of Schedule 1.
Before you begin:
1. Enter the amount from Form 1040, line 10. However, if you
are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the
amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . .
. . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 3a* . . . . . . . . . 2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or 16 is blank
or a loss, enter -0-. 3.
No. Enter the amount from Schedule 1, line 13.
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that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . 5.
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. . . . . . . . . . . . . . . . 7.
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$51,700 if head of household. . . . . . . . . . . . . 8.
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24. . . . . . . . . . . . . . . . . . 9.
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. . . . . . . . . . . . . . . . . . 10.
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. . . . . . . . . . . . . . . . . . 14.
15. Enter:
$425,800 if single,
$239,500 if married filing separately,
$479,000 if married filing jointly or qualifying widow(er),
$452,400 if head of household.
. . . . . . . . . . . . 15.
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25. 24. Figure the tax on the amount on line 7. If the amount on line
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Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24.
25. Add lines 20, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.
26. Figure the tax on the amount on line 1. If the amount on line
1 is less than $100,000, use the Tax Table
to figure the tax. If the amount on line 1 is $100,000 or more,
use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26.
27. Tax on all taxable income. Enter the smaller of line 25 or
26. Also include this amount on the entry
space on Form 1040, line 11a. If you are filing Form 2555 or
2555-EZ, don’t enter this amount on the
entry space on Form 1040, line 11a. Instead, enter it on line 4 of
the Foreign Earned Income Tax
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.
* If you are filing Form 2555 or 2555-EZ, see the footnote in
the Foreign Earned Income Tax Worksheet before completing
this line.
Need more information or forms? Visit IRS.gov. -40-
capital gain worksheet line 1: capital gain worksheet line 2: line
3 yes: Offline 3 no: Offcapital gain worksheet line 3: capital
gain worksheet line 4: capital gain worksheet line 5: capital

26. gain worksheet line 6: capital gain worksheet line 7: capital
gain worksheet line 8: capital gain worksheet line 9: capital
gain worksheet line 10: capital gain worksheet line 11: capital
gain worksheet line 12: capital gain worksheet line 13: capital
gain worksheet line 14: capital gain worksheet line 15: capital
gain worksheet line 16: capital gain worksheet line 17: capital
gain worksheet line 18: capital gain worksheet line 19: line 20:
Line 21: line 22: line 23: Line 24: Line 25: line 26: line 27:
Form 4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form4562 for instructions and the latest
information.
OMB No. 1545-0172
2018
Attachment
Sequence No. 179
Name(s) shown on return Business or activity to which this
form relates Identifying number
Part I Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before
you complete Part I.
1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . .

27. . . . . 1
2 Total cost of section 179 property placed in service (see
instructions) . . . . . . . . . . . 2
3 Threshold cost of section 179 property before reduction in
limitation (see instructions) . . . . . . 3
4 Reduction in limitation. Subtract line 3 from line 2. If zero or
less, enter -0- . . . . . . . . . . 4
5 Dollar limitation for tax year. Subtract line 4 from line 1. If
zero or less, enter -0-. If married filing
separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 (a) Description of property (b) Cost (business use only) (c)
Elected cost
7 Listed property. Enter the amount from line 29 . . . . . . . . . 7
8 Total elected cost of section 179 property. Add amounts in
column (c), lines 6 and 7 . . . . . . 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . .
. . . . . . . . . . . . 9
10 Carryover of disallowed deduction from line 13 of your 2017
Form 4562 . . . . . . . . . . . 10
11 Business income limitation. Enter the smaller of business
income (not less than zero) or line 5. See instructions . 11
12 Section 179 expense deduction. Add lines 9 and 10, but don’t
enter more than line 11 . . . . . . 12
13 Carryover of disallowed deduction to 2019. Add lines 9 and
10, less line 12 ▶ 13
Note: Don’t use Part II or Part III below for listed property.
Instead, use Part V.
Part II Special Depreciation Allowance and Other Depreciation
(Don’t include listed property. See instructions.)
14 Special depreciation allowance for qualified property (other
than listed property) placed in service

28. during the tax year. See instructions . . . . . . . . . . . . . . . . . . . .
. . . 14
15 Property subject to section 168(f)(1) election . . . . . . . . . . . .
. . . . . . . . 15
16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . .
. . . . . 16
Part III MACRS Depreciation (Don’t include listed property.
See instructions.)
Section A
17 MACRS deductions for assets placed in service in tax years
beginning before 2018 . . . . . . . 17
18 If you are electing to group any assets placed in service
during the tax year into one or more general
asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . ▶
Section B—Assets Placed in Service During 2018 Tax Year
Using the General Depreciation System
(a) Classification of property
(b) Month and year
placed in
service
(c) Basis for depreciation
(business/investment use
only—see instructions)
(d) Recovery
period
(e) Convention (f) Method (g) Depreciation deduction
19a 3-year property

29. b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
g 25-year property
h Residential rental
property
i Nonresidential real
property
Section C—Assets Placed in Service During 2018 Tax Year
Using the Alternative Depreciation System
20a Class life
b 12-year
c 30-year
d 40-year
Part IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 . . . . . . . . . . . . .
. . . . . . . 21
22 Total. Add amounts from line 12, lines 14 through 17, lines
19 and 20 in column (g), and line 21. Enter
here and on the appropriate lines of your return. Partnerships
and S corporations—see instructions . 22
23 For assets shown above and placed in service during the
current year, enter the
portion of the basis attributable to section 263A costs . . . . . . . .
23
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N Form 4562 (2018)

30. Form 4562 (2018) Page 2
Part V Listed Property (Include automobiles, certain other
vehicles, certain aircraft, and property used for
entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard
mileage rate or deducting lease expense, complete only 24a,
24b, columns (a) through (c) of Section A, all of Section B, and
Section C if applicable.
Section A—Depreciation and Other Information (Caution: See
the instructions for limits for passenger automobiles.)
24a Do you have evidence to support the business/investment
use claimed? Yes No 24b If “Yes,” is the evidence written? Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed
in service
(c)
Business/
investment use
percentage
(d)
Cost or other basis

31. (e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation
deduction
(i)
Elected section 179
cost
25 Special depreciation allowance for qualified listed property
placed in service during
the tax year and used more than 50% in a qualified business
use. See instructions . 25
26 Property used more than 50% in a qualified business use:
%
%

32. %
27 Property used 50% or less in a qualified business use:
% S/L –
% S/L –
% S/L –
28 Add amounts in column (h), lines 25 through 27. Enter here
and on line 21, page 1 . 28
29 Add amounts in column (i), line 26. Enter here and on line 7,
page 1 . . . . . . . . . . . . 29
Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor,
partner, or other “more than 5% owner,” or related person. If
you provided vehicles
to your employees, first answer the questions in Section C to
see if you meet an exception to completing this section for those
vehicles.
30 Total business/investment miles driven during
the year (don’t include commuting miles) .
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4

33. (e)
Vehicle 5
(f)
Vehicle 6
31 Total commuting miles driven during the year
32 Total other personal (noncommuting)
miles driven . . . . . . . . .
33 Total miles driven during the year. Add
lines 30 through 32 . . . . . . .
34 Was the vehicle available for personal Yes No Yes No Yes
No Yes No Yes No Yes No
use during off-duty hours? . . . . .
35 Was the vehicle used primarily by a more
than 5% owner or related person? . .
36 Is another vehicle available for personal use?
Section C—Questions for Employers Who Provide Vehicles for
Use by Their Employees
Answer these questions to determine if you meet an exception to
completing Section B for vehicles used by employees who
aren’t
more than 5% owners or related persons. See instructions.
37 Do you maintain a written policy statement that prohibits all
personal use of vehicles, including commuting, by
your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No

34. 38 Do you maintain a written policy statement that prohibits
personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate
officers, directors, or 1% or more owners . .
39 Do you treat all use of vehicles by employees as personal
use? . . . . . . . . . . . . . . . .
40 Do you provide more than five vehicles to your employees,
obtain information from your employees about the
use of the vehicles, and retain the information received? . . . . . .
. . . . . . . . . . . . .
41 Do you meet the requirements concerning qualified
automobile demonstration use? See instructions. . . . .
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t
complete Section B for the covered vehicles.
Part VI Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable amount
(d)
Code section
(e)
Amortization

35. period or
percentage
(f)
Amortization for this year
42 Amortization of costs that begins during your 2018 tax year
(see instructions):
43 Amortization of costs that began before your 2018 tax year .
. . . . . . . . . . . . 43
44 Total. Add amounts in column (f). See the instructions for
where to report . . . . . . . . 44
Form 4562 (2018)
Version A, Cycle 3
INTERNAL USE ONLY
DRAFT AS OF
October 23, 2018
2018 Form 4562
SE:W:CAR:MP
Depreciation and Amortization (Including Information on Listed
Property)
Form 4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form4562 for instructions and the latest
information.
OMB No. 1545-0172
2018
2018. Cat. No. 12906N.

36. Attachment
Sequence No. 179
Attachment Sequence No. 179. For Paperwork Reduction Act
Notice, see separate instructions.
Part I
Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before
you complete Part I.
1
Maximum amount (see instructions)
1
2
Total cost of section 179 property placed in service (see
instructions)
2
3
Threshold cost of section 179 property before reduction in
limitation (see instructions)
3
4
Reduction in limitation. Subtract line 3 from line 2. If zero or
less, enter -0-
4
5
Dollar limitation for tax year. Subtract line 4 from line 1. If
zero or less, enter -0-. If married filing separately, see
instructions
5
6
(a) Description of property
(b) Cost (business use only)
(c) Elected cost
7
Listed property. Enter the amount from line 29
7

37. 8
Total elected cost of section 179 property. Add amounts in
column (c), lines 6 and 7
8
9
Tentative deduction. Enter the smaller of line 5 or line 8
9
10
Carryover of disallowed deduction from line 13 of your 2017
Form 4562
10
11
Business income limitation. Enter the smaller of business
income (not less than zero) or line 5. See instructions
11
12
Section 179 expense deduction. Add lines 9 and 10, but don’t
enter more than line 11
12
13
Carryover of disallowed deduction to 2019. Add lines 9 and 10,
less line 12 ▶
13
Note: Don’t use Part II or Part III below for listed property.
Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation
(Don’t include listed property. See instructions.)
14
Special depreciation allowance for qualified property (other
than listed property) placed in service during the tax year. See
instructions
14
15
Property subject to section 168(f)(1) election

38. 15
16
Other depreciation (including ACRS)
16
Part III
MACRS Depreciation (Don’t include listed property. See
instructions.)
Section A
17
MACRS deductions for assets placed in service in tax years
beginning before 2018
17
18
If you are electing to group any assets placed in service during
the tax year into one or more general asset accounts, check here
▶
Section B—Assets Placed in Service During 2018 Tax Year
Using the General Depreciation System
(a) Classification of property
(b) Month and year
placed in
service
(c) Basis for depreciation
(business/investment use
only—see instructions)
(d) Recovery period
(e) Convention
(f) Method
(g) Depreciation deduction
(a) Classification of property.
(b) Month and year placed in service.
(c) Basis for depreciation (business/investment use only—see
instructions).
(d) Recovery period.
(e) Convention.

39. (f) Method.
(g) Depreciation deduction.
19a
3-year property
b
5-year property
c
7-year property
d
10-year property
e
15-year property
f
20-year property
g
25-year property
h
h. Line 1 of 2.
Residential rental
Residential rental property. Line 1 of 2.
h. Line 2 of 2.
Residential rental property. Line 2 of 2.
property
i
i. Line 1 of 2.
Nonresidential real
Nonresidential real property. Line 1 of 2.
i. Line 2 of 2.
Nonresidential real property. Line 2 of 2.
property
Section C—Assets Placed in Service During 2018 Tax Year
Using the Alternative Depreciation System
(a) Classification of property.
(b) Month and year placed in service.
(c) Basis for depreciation (business/investment use only—see
instructions).

40. (d) Recovery period.
(e) Convention.
(f) Method.
(g) Depreciation deduction.
20a
Class life
b
12-year
c
30-year
d
40-year
Part IV
Summary (See instructions.)
21
Listed property. Enter amount from line 28
21
22
Total. Add amounts from line 12, lines 14 through 17, lines 19
and 20 in column (g), and line 21. Enter here and on the
appropriate lines of your return. Partnerships and S
corporations—see instructions
22
23
For assets shown above and placed in service during the current
year, enter the portion of the basis attributable to section 263A
costs
23
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form 4562 (2018)
Form 4562 (2018)
Page 2
Part V

41. Listed Property (Include automobiles, certain other vehicles,
certain aircraft, and property used for entertainment, recreation,
or amusement.)
Note: For any vehicle for which you are using the standard
mileage rate or deducting lease expense, complete only 24a,
24b, columns (a) through (c) of Section A, all of Section B, and
Section C if applicable.
Section A—Depreciation and Other Information (Caution: See
the instructions for limits for passenger automobiles.)
24
a
Do you have evidence to support the business/investment use
claimed?
24b
If “Yes,” is the evidence written?
(a)
Type of property (list vehicles first)
(b)
Date placed in service
(c)
Business/ investment use percentage
(d)
Cost or other basis
(e)
Basis for depreciation (business/investment use only)
(f)
Recovery period
(g)
Method/ Convention
(h)
Depreciation deduction
(i)
Elected section 179 cost
25
Special depreciation allowance for qualified listed property
placed in service during the tax year and used more than 50%

42. in a qualified business use. See instructions
25
26
Property used more than 50% in a qualified business use:
(a) Type of property (list vehicles first).
(b) Date placed in service.
(c) Business/investment use percentage.
(d) Cost or other basis.
(e) Basis for depreciation (business/investment use only).
(f) Recovery period.
(g) Method/Convention.
(h) Depreciation deduction.
(i) Elected section 179 cost.
27
Property used 50% or less in a qualified business use:
(a) Type of property (list vehicles first).
(b) Date placed in service.
(c) Business/investment use percentage.
(d) Cost or other basis.
(e) Basis for depreciation (business/investment use only).
(f) Recovery period.
(g) Method/Convention.
(h) Depreciation deduction.
28
Add amounts in column (h), lines 25 through 27. Enter here and
on line 21, page 1
28
29
Add amounts in column (i), line 26. Enter here and on line 7,
page 1
29
Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor,
partner, or other “more than 5% owner,” or related person. If
you provided vehicles to your employees, first answer the
questions in Section C to see if you meet an exception to

43. completing this section for those vehicles.
(a) Vehicle 1.
(b) Vehicle 2.
(c) Vehicle 3.
(d) Vehicle 4.
(e) Vehicle 5.
(f) Vehicle 6.
30
Total business/investment miles driven during the year (don’t
include commuting miles)
31
Total commuting miles driven during the year
32
Total other personal (noncommuting) miles driven
33
Total miles driven during the year. Add lines 30 through 32
34
Was the vehicle available for personal
Yes
(a) Vehicle 1. Yes.
No
(a) Vehicle 1. No.
Yes
(b) Vehicle 2. Yes.
No
(b) Vehicle 2. No.
Yes
(c) Vehicle 3. Yes.
No
(c) Vehicle 3. No.
Yes
(d) Vehicle 4. Yes.

44. No
(d) Vehicle 4. No.
Yes
(e) Vehicle 5. Yes.
No
(e) Vehicle 5. No.
Yes
(f) Vehicle 6. Yes.
No
(f) Vehicle 6. No.
34.
use during off-duty hours?
Was the vehicle available for personal use during off-duty
hours?
35
Was the vehicle used primarily by a more than 5% owner or
related person?
36
Is another vehicle available for personal use?
Section C—Questions for Employers Who Provide Vehicles for
Use by Their Employees
Answer these questions to determine if you meet an exception to
completing Section B for vehicles used by employees
who aren’t more than 5% owners or related persons. See
instructions.
37
Do you maintain a written policy statement that prohibits all
personal use of vehicles, including commuting, by your
employees?
Yes
No
38
Do you maintain a written policy statement that prohibits

45. personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate
officers, directors, or 1% or more owners
39
Do you treat all use of vehicles by employees as personal use?
40
Do you provide more than five vehicles to your employees,
obtain information from your employees about the use of the
vehicles, and retain the information received?
41
Do you meet the requirements concerning qualified automobile
demonstration use? See instructions.
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t
complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization begins
(c)
Amortizable amount
(d)
Code section
(e)
Amortization period or percentage
(f)
Amortization for this year
42
Amortization of costs that begins during your 2018 tax year (see
instructions):
(a) Description of costs
(b) Date amortization begins.
(c) Amortizable amount.

46. (d) Code section.
(e) Amortization period or percentage.
(f) Amortization for this year.
43
Amortization of costs that began before your 2018 tax year
43
44
Total. Add amounts in column (f). See the instructions for
where to report
44
Form 4562 (2018)
f1_1: f1_2: f1_3: f1_4: f1_5: f1_6: f1_7: f1_8: f1_9: f1_10:
f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f1_17: f1_18: f1_19:
f1_20: f1_21: f1_22: f1_23: f1_24: f1_25: c1_1: 0R4: f1_26:
f1_27: f1_28: f1_29: f1_30: R5: f1_31: f1_32: f1_33: f1_34:
f1_35: R6: f1_36: f1_37: f1_38: f1_39: f1_40: R7: f1_41:
f1_42: f1_43: f1_44: f1_45: R8: f1_46: f1_47: f1_48: f1_49:
f1_50: R9: f1_51: f1_52: f1_53: f1_54: f1_55: R10: f1_56:
Line19g_d: 25 yrs.f1_58: Line19g_f: S/Lf1_60: f1_61: f1_62:
Line19h_d: 27.5 yrs.Line19h_e: MMLine19h_f: S/Lf1_66:
f1_67: f1_68: Line19h_d2: 27.5 yrs.Line19h_e2:
MMLine19h_f2: S/Lf1_72: f1_73: f1_74: Line19i_d: 39
yrs.Line19i_e: MMLine19i_f: S/Lf1_78: f1_79: f1_80: f1_81:
Line19i_f2: S/Lf1_84: R11: f1_85: f1_86: f1_87: Line20a_f:
S/Lf1_89: R12: f1_90: Line20b_d: 12 yrs.f1_92: Line20b_f:
S/Lf1_94: f1_95: f1_96: Line20c_d: 30 yrs.Line20c_e:
MMLine20c_f: S/Lf1_100: f1_101: f1_102: Line20d_d: 40
yrs.Line20d_e: MMLine20d_f: S/Lf1_106: f1_107: f1_108:
f1_109: c2_1: 0c2_2: 0f2_1: f2_2: f2_3: f2_4: f2_5: f2_6: f2_7:
f2_8: f2_9: f2_10: f2_11: f2_12: f2_13: f2_14: f2_15: f2_16:
f2_17: f2_18: f2_19: f2_20: f2_21: f2_22: f2_23: f2_24: f2_25:
f2_26: f2_27: f2_28: f2_29: f2_30: f2_31: f2_32: f2_33: f2_34:
f2_35: f2_36: f2_37: f2_38: f2_39: f2_40: f2_41: f2_42: f2_43:
f2_44: f2_45: f2_46: f2_47: f2_48: f2_49: f2_50: f2_51: f2_52:
f2_53: f2_54: f2_55: f2_56: f2_57: f2_58: f2_59: f2_60: f2_61:

47. f2_62: f2_63: f2_64: f2_65: f2_66: f2_67: f2_68: f2_69: f2_70:
f2_71: f2_72: f2_73: f2_74: f2_75: f2_76: f2_77: f2_78: c2_3:
0c2_4: 0c2_5: 0c2_6: 0c2_7: 0c2_8: 0c2_9: 0c2_10: 0c2_11:
0c2_12: 0c2_13: 0c2_14: 0c2_15: 0c2_16: 0c2_17: 0c2_18:
0c2_19: 0c2_20: 0c2_21: 0c2_22: 0c2_23: 0c2_24: 0c2_25:
0f2_81: f2_82: f2_83: f2_84: f2_85: f2_86: f2_87: f2_88:
f2_89: f2_90: f2_91: f2_92: f2_79: f2_80:
F
o
rm 1040 Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return 2018 OMB No. 1545-0074
IRS Use Only—Do not write or staple in this space. (99)
Filing status: Single Married filing jointly Married filing
separately Head of household Qualifying widow(er)
Your first name and initial Last name Your social security
number
Your standard deduction: Someone can claim you as a
dependent You were born before January 2, 1954 You are blind
If joint return, spouse's first name and initial Last name
Spouse’s social security number
Spouse standard deduction: Someone can claim your spouse as a
dependent Spouse was born before January 2, 1954
Spouse is blind Spouse itemizes on a separate return or you
were dual-status alien
Home address (number and street). If you have a P.O. box, see
instructions. Apt. no.

48. City, town or post office, state, and ZIP code. If you have a
foreign address, attach Schedule 6.
Full-year health care coverage
or exempt (see inst.)
Presidential Election Campaign
(see inst.) You Spouse
If more than four dependents,
see inst. and ✓ here ▶
Dependents (see instructions): (2) Social security number (3)
Relationship to you (4) ✓ if qualifies for (see inst.):
(1) First name Last
name Child tax credit Credit for other dependents
Sign
Here
Joint return?
See instructions.
Keep a copy for
your records.
Under penalties of perjury, I declare that I have examined this
return and accompanying schedules and statements, and to the
best of my knowledge and belief, they are true,
correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any
knowledge.
▲ Your signature Date Your occupation If the IRS sent you an
Identity Protection
PIN, enter it
here (see inst.)

49. Spouse’s signature. If a joint return, both must sign. Date
Spouse’s occupation If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
Paid
Preparer
Use Only
Preparer’s name Preparer’s signature PTIN Firm’s EIN
Firm’s name ▶ Phone no.
Check if:
3rd Party Designee
Self-employed
Firm’s address ▶
For Disclosure, Privacy Act, and Paperwork Reduction Act
Notice, see separate instructions. Cat. No. 11320B Form 1040
(2018)
Form 1040 (2018) Page 2
Attach Form(s)
W-2. Also attach
Form(s) W-2G and
1099-R if tax was
withheld.
1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . .

50. . . . . 1
2a Tax-exempt interest . . . 2a b Taxable interest . . . 2b
3a Qualified dividends . . . 3a b Ordinary dividends . . 3b
4a IRAs, pensions, and annuities . 4a b Taxable amount . . . 4b
5a Social security benefits . . 5a b Taxable amount . . . 5b
6 Total income. Add lines 1 through 5. Add any amount from
Schedule 1, line 22 . . . . . 6
7
Adjusted gross income. If you have no adjustments to income,
enter the amount from line 6; otherwise,
subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . .
7Standard
Deduction for—
• Single or married
filing separately,
$12,000
• Married filing
jointly or Qualifying
widow(er),
$24,000
• Head of
household,
$18,000
• If you checked

51. any box under
Standard
deduction,
see instructions.
8 Standard deduction or itemized deductions (from Schedule A)
. . . . . . . . . . . . 8
9 Qualified business income deduction (see instructions) . . . . .
. . . . . . . . . 9
10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or
less, enter -0- . . . . . . . . 10
11 a Tax (see inst.) (check if any from: 1 Form(s) 8814 2 Form
4972 3
b Add any amount from Schedule 2 and check here . . . . . . . . . .
. . ▶
)
11
12 a Child tax credit/credit for other dependents b Add any
amount from Schedule 3 and check here ▶ 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . .
. . . . . . . . . 13
14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . 14
15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . 15
16 Federal income tax withheld from Forms W-2 and 1099 . . . .
. . . . . . . . . 16

52. 17 Refundable credits: a EIC (see inst.) b Sch. 8812 c Form
8863
Add any amount from Schedule 5 . . . . . . . . . . . . . . 17
18 Add lines 16 and 17. These are your total payments . . . . . . .
. . . . . . . 18
Refund
Direct deposit?
See instructions.
19 If line 18 is more than line 15, subtract line 15 from line 18.
This is the amount you overpaid . . . . 19
20a Amount of line 19 you want refunded to you. If Form 8888
is attached, check here . . . . ▶ 20a
▶ b Routing number ▶ c Type: Checking Savings
▶ d Account number
21 Amount of line 19 you want applied to your 2019 estimated
tax . . ▶ 21
Amount You Owe 22 Amount you owe. Subtract line 18 from
line 15. For details on how to pay, see instructions . . . ▶ 22
23 Estimated tax penalty (see instructions) . . . . . . . . ▶ 23
Go to www.irs.gov/Form1040 for instructions and the latest
information. Form 1040 (2018)
Version H, Cycle 9
INTERNAL USE ONLY

53. DRAFT AS OF
October 17, 2018
Version H, Cycle 9
INTERNAL USE ONLY
DRAFT AS OF
October 17, 2018
2018 Form 1040
SE:W:CAR:MP
U.S. Individual Income Tax Return
Form
1040
Department of the Treasury—Internal Revenue Service
U.S. Individual Income Tax Return
2018
2018. Catalog Number 11320B.
OMB No. 1545-0074
O M B No. 1545-0074. For Disclosure, Privacy Act, and
Paperwork Reduction Act Notice, see separate instructions.
IRS Use Only—Do not write or staple in this space.
(99)
Filing status:
Single
Married filing jointly
Married filing separately
Head of household
Qualifying widow(er)
Your standard deduction:
Someone can claim you as a dependent
You were born before January 2, 1954
You are blind
Spouse standard deduction:
Someone can claim your spouse as a dependent
Spouse was born before January 2, 1954
Spouse is blind
Spouse itemizes on a separate return or you were dual-status
alien

54. Full-year health care coverage or exempt (see inst.)
Presidential Election Campaign(see inst.)
If more than four dependents, see inst. and ✓ here ▶
Dependents (see instructions):
(2) Social security number
(3) Relationship to you
(4) ✓ if qualifies for (see inst.):
(1) First name Last
name
Dependents (see instructions): (1) First name. Last name.
(2) Social security number.
(3) Relationship to you.
Child tax credit
(4) ✓ if qualifies for (see inst.): Child tax credit.
Credit for other dependents
(4) ✓ if qualifies for (see inst.): Credit for other dependents.
Sign Here
Joint return?
See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this
return and accompanying schedules and statements, and to the
best of my knowledge and belief, they are true, correct, and
complete. Declaration of preparer (other than taxpayer) is based
on all information of which preparer has any knowledge.
▲
Your signature
Date
If the IRS sent you an Identity Protection PIN, enter it
here (see inst.)
Spouse’s signature. If a joint return, both must sign.
Date
If the IRS sent you an Identity Protection PIN, enter it
here (see inst.)
Paid Preparer Use Only
Preparer’s signature
Check if:

55. For Disclosure, Privacy Act, and Paperwork Reduction Act
Notice, see separate instructions.
Cat. No. 11320B
Form 1040 (2018)
Form 1040 (2018)
Page 2
Attach Form(s) W-2. Also attach Form(s) W-2G and 1099-R if
tax was withheld.
1
Wages, salaries, tips, etc. Attach Form(s) W-2
1
2
a
Tax-exempt interest
2a
b Taxable interest
2b
3
a
Qualified dividends
3a
b Ordinary dividends
3b
4
a
IRAs, pensions, and annuities
4a
b Taxable amount
4b
5
a
Social security benefits
5a
b Taxable amount
5b
6

56. Total income. Add lines 1 through 5. Add any amount from
Schedule 1, line 22
6
7
Adjusted gross income. If you have no adjustments to income,
enter the amount from line 6; otherwise, subtract Schedule 1,
line 36, from line 6
7
Standard Deduction for—
• Single or married filing separately, $12,000
• Married filing jointly or Qualifying widow(er), $24,000
• Head of household, $18,000
• If you checked any box under Standard deduction,see
instructions.
8
Standard deduction or itemized deductions (from Schedule A)
8. Enter the standard deduction; otherwise, attach Schedule A.
Dollars.
8
9
Qualified business income deduction (see instructions)
9
10
Taxable income. Subtract lines 8 and 9 from line 7. If zero or
less, enter -0-
10
11
a Tax (see inst.)
(check if any from:
1
2
3
b Add any amount from Schedule 2 and check here ▶

57. )
11
12
a Child tax credit/credit for other dependents
b Add any amount from Schedule 3 and check here ▶
12
13
Subtract line 12 from line 11. If zero or less, enter -0-
13
14
Other taxes. Attach Schedule 4
14
15
Total tax. Add lines 13 and 14
15
16
Federal income tax withheld from Forms W-2 and 1099
16
17
Refundable credits: a EIC (see inst.)
b Sch. 8812
c Form 8863
Add any amount from Schedule 5
17
18
Add lines 16 and 17. These are your total payments
18
Refund
Direct deposit? See instructions.
19
If line 18 is more than line 15, subtract line 15 from line 18.
This is the amount you overpaid
19
20
a

58. Amount of line 19 you want refunded to you. If Form 8888 is
attached, check here ▶
20a
▶
b
Routing number
▶ c Type:
▶
d
Account number
21
Amount of line 19 you want applied to your 2019 estimated tax
▶
21
Amount You Owe
22
Amount you owe. Subtract line 18 from line 15. For details on
how to pay, see instructions ▶
22
23
Estimated tax penalty (see instructions) ▶
23
Go to www.irs.gov/Form1040 for instructions and the latest
information.
Form 1040 (2018)
c1_01: 0f1_01: f1_02: f1_03: f1_04: c1_02: 0c1_03: 0c1_04:
0f1_05: f1_06: f1_07: c1_05: 0c1_06: 0c1_07: 0c1_08: 0f1_08:
f1_09: f1_10: c1_09: 0c1_10: 0c1_11: 0c1_12: 0f1_11: f1_12:
f1_13: c1_13: 0c1_14: 0f1_14: f1_15: f1_16: c1_15: 0c1_16:
0f1_17: f1_18: f1_19: c1_17: 0c1_18: 0f1_20: f1_21: f1_22:
c1_19: 0c1_20: 0f1_23: f1_24: f1_25: f1_26: f1_27: f1_28:
f1_39: f1_30: f1_32: c1_21: 0c1_22: 0f1_31: f2_01: f2_02:
f2_03: f2_04: f2_05: f2_06: f2_07: f2_08: f2_09: f2_10: f2_11:
f2_12: f2_13: f2_14: f2_15: f2_16: f2_17: f2_18: f2_19: f2_20:
f2_21: f2_22: f2_23: f2_24: f2_25: f2_26: f2_27: f2_28: f2_29:
f2_30: c2_01: c2_02: c2_03: f2_31: c2_04: 0f2_32: f2_33:

59. f2_34: c2_05: 0f2_35: f2_36: f2_37: f2_38: f2_39: f2_40:
f2_41: f2_42: f2_43: f2_44: f2_45: f2_46: f2_47: f2_48: f2_49:
f2_50: f2_51: f2_52: f2_53: f2_54: c2_06: 0f2_55: f2_56:
f2_57: c2_07: 0f2_58: f2_59: f2_60: f2_61: f2_62: f2_63:
f2_64:
SCHEDULE E
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Go to www.irs.gov/ScheduleE for instructions and the latest
information.
OMB No. 1545-0074
2018
Attachment
Sequence No. 13
Name(s) shown on return Your social security number
Part I Income or Loss From Rental Real Estate and Royalties
Note: If you are in the business of renting personal property,
use
Schedule C or C-EZ (see instructions). If you are an individual,
report farm rental income or loss from Form 4835 on page 2,
line 40.

60. A Did you make any payments in 2018 that would require you
to file Form(s) 1099? (see instructions) . . . . . Yes No
B If “Yes,” did you or will you file required Forms 1099? . . . . .
. . . . . . . . . . . . . . Yes No
1a Physical address of each property (street, city, state, ZIP
code)
A
B
C
1b Type of Property
(from list below)
A
B
C
2 For each rental real estate property listed
above, report the number of fair rental and
personal use days. Check the QJV box
only if you meet the requirements to file as
a qualified joint venture. See instructions.
Fair Rental
Days
Personal Use
Days
QJV
A
B
C

61. Type of Property:
1 Single Family Residence
2 Multi-Family Residence
3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . 4
Expenses:
5 Advertising . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . 7
8 Commissions. . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . 10
11 Management fees . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12
13 Other interest. . . . . . . . . . . . . . 13
14 Repairs. . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . 18
19 Other (list) ▶ 19
20 Total expenses. Add lines 5 through 19 . . . . . 20

62. 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If
result is a (loss), see instructions to find out if you must
file Form 6198 . . . . . . . . . . . . . 21
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )
23a Total of all amounts reported on line 3 for all rental
properties . . . . 23a
b Total of all amounts reported on line 4 for all royalty
properties . . . . 23b
c Total of all amounts reported on line 12 for all properties . . .
. . . 23c
d Total of all amounts reported on line 18 for all properties . . .
. . . 23d
e Total of all amounts reported on line 20 for all properties . . .
. . . 23e
24 Income. Add positive amounts shown on line 21. Do not
include any losses . . . . . . . 24
25 Losses. Add royalty losses from line 21 and rental real
estate losses from line 22. Enter total losses here . 25 ( )
26 Total rental real estate and royalty income or (loss).
Combine lines 24 and 25. Enter the result
here. If Parts II, III, IV, and line 40 on page 2 do not apply to
you, also enter this amount on
Schedule 1 (Form 1040), line 17, or Form 1040NR, line 18.
Otherwise, include this amount in the
total on line 41 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . . 26
For Paperwork Reduction Act Notice, see the separate
instructions. Cat. No. 11344L Schedule E (Form 1040) 2018

63. Schedule E (Form 1040) 2018 Attachment Sequence No. 13
Page 2
Name(s) shown on return. Do not enter name and social security
number if shown on other side. Your social security number
Caution: The IRS compares amounts reported on your tax
return with amounts shown on Schedule(s) K-1.
Part II Income or Loss From Partnerships and S Corporations —
Note: If you report a loss, receive a distribution, dispose of
stock, or receive a loan repayment from an S corporation, you
must check the box in column (e) on line 28 and attach the
required basis
computation. If you report a loss from an at-risk activity for
which any amount is not at risk, you must check the box in
column (f) on
line 28 and attach Form 6198 (see instructions).
27 Are you reporting any loss not allowed in a prior year due to
the at-risk, excess farm loss, or basis limitations, a prior year
unallowed loss from a passive activity (if that loss was not
reported on Form 8582), or unreimbursed partnership expenses?
If
you answered “Yes,” see instructions before completing this
section . . . . . . . . . . . . Yes No
28 (a) Name
(b) Enter P for
partnership; S
for S corporation
(c) Check if
foreign

64. partnership
(d) Employer
identification
number
(e) Check if
basis computation
is required
(f) Check if
any amount is
not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(g) Passive loss allowed
(attach Form 8582 if required)
(h) Passive income
from Schedule K-1
(i) Nonpassive loss
from Schedule K-1
(j) Section 179 expense
deduction from Form 4562
(k) Nonpassive income

65. from Schedule K-1
A
B
C
D
29a Totals
b Totals
30 Add columns (h) and (k) of line 29a. . . . . . . . . . . . . . . . . . .
. . 30
31 Add columns (g), (i), and (j) of line 29b. . . . . . . . . . . . . . . .
. . . . 31 ( )
32 Total partnership and S corporation income or (loss).
Combine lines 30 and 31 . . . . 32
Part III Income or Loss From Estates and Trusts
33 (a) Name (b) Employer
identification number
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed
(attach Form 8582 if required)
(d) Passive income
from Schedule K-1
(e) Deduction or loss
from Schedule K-1
(f) Other income from
Schedule K-1

66. A
B
34a Totals
b Totals
35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . .
. 35
36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . .
. . 36 ( )
37 Total estate and trust income or (loss). Combine lines 35 and
36 . . . . . . . . . . 37
Part IV Income or Loss From Real Estate Mortgage Investment
Conduits (REMICs)—Residual Holder
38 (a) Name (b) Employer identification number
(c) Excess inclusion from
Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss)
from Schedules Q, line 1b
(e) Income from
Schedules Q, line 3b
39 Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below 39
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below . . . . . . 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and
40. Enter the result here and on Schedule 1 (Form 1040), line
17, or Form 1040NR, line 18 ▶ 41

67. 42 Reconciliation of farming and fishing income. Enter your
gross
farming and fishing income reported on Form 4835, line 7;
Schedule K-1
(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box
17, code
AC; and Schedule K-1 (Form 1041), box 14, code F (see
instructions) . 42
43 Reconciliation for real estate professionals. If you were a
real estate
professional (see instructions), enter the net income or (loss)
you reported
anywhere on Form 1040 or Form 1040NR from all rental real
estate activities
in which you materially participated under the passive activity
loss rules . . 43
Schedule E (Form 1040) 2018
Version A, Cycle 8
INTERNAL USE ONLY
DRAFT AS OF
September 28, 2018
2018 Schedule E (Form 1040)
SE:W:CAR:MP
Supplemental Income and Loss
SCHEDULE E (Form 1040)
Department of the Treasury Internal Revenue Service (99)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Go to www.irs.gov/ScheduleE for instructions and the latest
information.

68. OMB No. 1545-0074
2018
2018. Catalog Number 11344L.
Attachment
Sequence No. 13
Attachment Sequence Number 13. For Paperwork Reduction Act
Notice, see the separate instructions.
Part I
Income or Loss From Rental Real Estate and Royalties
Note: If you are in the business of renting personal property,
use Schedule C or C-EZ (see instructions). If you are an
individual, report farm rental income or loss from Form 4835 on
page 2, line 40.
A
Did you make any payments in 2018 that would require you to
file Form(s) 1099? (see instructions)
B
If “Yes,” did you or will you file required Forms 1099?
1a
Physical address of each property (street, city, state, ZIP code)
A
B
C
1b
Type of Property (from list below)
A
B
C
2
For each rental real estate property listed above, report the
number of fair rental and personal use days. Check the QJV box
only if you meet the requirements to file as a qualified joint
venture. See instructions.
Fair Rental
Days
Personal Use Days

69. QJV
A
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
Income:
Properties:
A
B
C
Income:
Property A. Dollars.
Property A. Cents.
Property B. Dollars.
Property B. Cents.
Property C. Dollars.
Property C. Cents.
3
Rents received
3
4
Royalties received
4
Expenses:
Expenses:
Property A. Dollars.
Property A. Cents.
Property B. Dollars.
Property B. Cents.

70. Property C. Dollars.
Property C. Cents.
5
Advertising
5
6
Auto and travel (see instructions)
6
7
Cleaning and maintenance
7
8
Commissions
8
9
Insurance
9
10
Legal and other professional fees
10
11
Management fees
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
13
14
Repairs
14
15
Supplies
15
16

71. Taxes
16
17
Utilities
17
18
Depreciation expense or depletion
18
19
19
20
Total expenses. Add lines 5 through 19
20
21
Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result
is a (loss), see instructions to find out if you must file Form
6198
21
22
Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions)
22
23
a
Total of all amounts reported on line 3 for all rental properties
23a
b
Total of all amounts reported on line 4 for all royalty
properties
23b
c
Total of all amounts reported on line 12 for all properties
23c
d
Total of all amounts reported on line 18 for all properties

72. 23d
e
Total of all amounts reported on line 20 for all properties
23e
24
Income. Add positive amounts shown on line 21. Do not
include any losses
24
25
Losses. Add royalty losses from line 21 and rental real estate
losses from line 22. Enter total losses here
25
26
Total rental real estate and royalty income or (loss). Combine
lines 24 and 25. Enter the result here. If Parts II, III, IV, and
line 40 on page 2 do not apply to you, also enter this amount on
Schedule 1 (Form 1040), line 17, or Form 1040NR, line 18.
Otherwise, include this amount in the total on line 41 on page 2
26
For Paperwork Reduction Act Notice, see the separate
instructions.
Cat. No. 11344L
Schedule E (Form 1040) 2018
Schedule E (Form 1040) 2018
Attachment Sequence No. 13
Page 2
Caution: The IRS compares amounts reported on your tax
return with amounts shown on Schedule(s) K-1.
Part II
Income or Loss From Partnerships and S Corporations — Note:
If you report a loss, receive a distribution, dispose of stock, or
receive a loan repayment from an S corporation, you must check
the box in column (e) on line 28 and attach the required basis
computation. If you report a loss from an at-risk activity
for which any amount is not at risk, you must check the box in

73. column (f) on line 28 and attach Form 6198 (see instructions).
27
Are you reporting any loss not allowed in a prior year due to the
at-risk, excess farm loss, or basis limitations, a prior year
unallowed loss from a passive activity (if that loss was not
reported on Form 8582), or unreimbursed partnership expenses?
If you answered “Yes,” see instructions before completing this
section
28
(a) Name
(b) Enter P for partnership; S
for S corporation
(c) Check if foreign partnership
(d) Employer
identification
number
(e) Check if
basis computation
is required
(f) Check if
any amount is
not at risk
A
B
C
D
Passive Income and Loss
Nonpassive Income and Loss
(g) Passive loss allowed
(attach Form 8582 if required)
(h) Passive income
from Schedule K-1
(i) Nonpassive loss
from Schedule K-1
(j) Section 179 expense
deduction from Form 4562

74. (k) Nonpassive income
from Schedule K-1
Passive Income and Loss. (g) Passive loss allowed (attach Form
8582 if required). Dollars.
Passive Income and Loss. (g) Passive loss allowed (attach Form
8582 if required). Cents.
Passive Income and Loss. (h) Passive income from Schedule K–
1. Dollars.
Passive Income and Loss. (h) Passive income from Schedule K–
1. Cents.
Nonpassive Income and Loss. (i) Nonpassive loss from
Schedule K–1. Dollars.
Nonpassive Income and Loss. (i) Nonpassive loss from
Schedule K–1. Cents.
Nonpassive Income and Loss. (j) Section 179 expense deduction
from Form 4562. Dollars.
Nonpassive Income and Loss. (j) Section 179 expense deduction
from Form 4562. Cents.
Nonpassive Income and Loss. (k) Nonpassive income from
Schedule K–1. Dollars.
Nonpassive Income and Loss. (k) Nonpassive income from
Schedule K–1. Cents.
A
B
C
D
29
a
Totals
b
Totals
30
Add columns (h) and (k) of line 29a
30
31
Add columns (g), (i), and (j) of line 29b

75. 31
32
Total partnership and S corporation income or (loss). Combine
lines 30 and 31
32
Part III
Income or Loss From Estates and Trusts
33
(a) Name
(b) Employer
identification number
A
B
Passive Income and Loss
Nonpassive Income and Loss
(c) Passive deduction or loss allowed
(attach Form 8582 if required)
(d) Passive income
from Schedule K-1
(e) Deduction or loss
from Schedule K-1
(f) Other income from
Schedule K-1
Passive Income and Loss. (c) Passive deduction or loss allowed
(attach Form 8582 if required). Dollars.
Passive Income and Loss. (c) Passive deduction or loss allowed
(attach Form 8582 if required). Cents.
Passive Income and Loss. (d) Passive income from Schedule K–
1. Dollars.
Passive Income and Loss. (d) Passive income from Schedule K–
1. Cents.
Nonpassive Income and Loss. (e) Deduction or loss from
Schedule K–1. Dollars.
Nonpassive Income and Loss. (e) Deduction or loss from
Schedule K–1. Cents.
Nonpassive Income and Loss. (f) Other income from Schedule

76. K–1. Dollars.
Nonpassive Income and Loss. (f) Other income from Schedule
K–1. Cents.
A
B
34
a
Totals
b
Totals
35
Add columns (d) and (f) of line 34a
35
36
Add columns (c) and (e) of line 34b
36
37
Total estate and trust income or (loss). Combine lines 35 and 36
37
Part IV
Income or Loss From Real Estate Mortgage Investment
Conduits (REMICs)—Residual Holder
38
(a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss) from Schedules Q, line 1b
(e) Income from
Schedules Q, line 3b
(a) Name.
(b) Employer identification number.
(c) Excess inclusion from Schedules Q, line 2c (see
instructions). Dollars.
(c) Excess inclusion from Schedules Q, line 2c (see

77. instructions). Cents.
(d) Taxable income (net loss) from Schedules Q, line 1b.
Dollars.
(d) Taxable income (net loss) from Schedules Q, line 1b. Cents.
(e) Income from Schedules Q, line 3b. Dollars.
(e) Income from Schedules Q, line 3b. Cents.
39
Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below
39
Part V
Summary
40
Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below
40
41
Total income or (loss). Combine lines 26, 32, 37, 39, and 40.
Enter the result here and on Schedule 1 (Form 1040), line 17, or
Form 1040NR, line 18 ▶
41
42
Reconciliation of farming and fishing income. Enter your gross
farming and fishing income reported on Form 4835, line 7;
Schedule K-1 (Form 1065), box 14, code B; Schedule K-1
(Form 1120S), box 17, code AC; and Schedule K-1 (Form
1041), box 14, code F (see instructions)
42
43
Reconciliation for real estate professionals. If you were a real
estate professional (see instructions), enter the net income or
(loss) you reported anywhere on Form 1040 or Form 1040NR
from all rental real estate activities in which you materially
participated under the passive activity loss rules
43
Schedule E (Form 1040) 2018

78. f1_1: f1_2: c1_1: 0c1_2: 0f1_3: f1_4: f1_5: f1_6: f1_7: f1_8:
f1_9: f1_10: c1_3: 0f1_11: f1_12: c1_4: 0f1_13: f1_14: c1_5:
0f1_15: f1_16: f1_17: f1_18: f1_19: f1_20: f1_21: f1_22:
f1_23: f1_24: f1_25: f1_26: f1_27: f1_28: f1_29: f1_30: f1_31:
f1_32: f1_33: f1_34: f1_35: f1_36: f1_37: f1_38: f1_39: f1_40:
f1_41: f1_42: f1_43: f1_44: f1_45: f1_46: f1_47: f1_48: f1_49:
f1_50: f1_51: f1_52: f1_53: f1_54: f1_55: f1_56: f1_57: f1_58:
f1_59: f1_60: f1_61: f1_62: f1_63: f1_64: f1_65: f1_66: f1_67:
f1_68: f1_69: f1_70: f1_71: f1_72: f1_73: f1_74: f1_75: f1_76:
f1_77: f1_78: f1_79: f1_80: f1_81: f1_82: f1_83: f1_84: f1_85:
f1_86: f1_87: f1_88: f1_89: f1_90: f1_91: f1_92: f1_93: f1_94:
f1_95: f1_96: f1_97: f1_98: f1_99: f1_100: f1_101: f1_102:
f1_103: f1_104: f1_105: f1_106: f1_107: f1_108: f1_109:
f1_110: f1_111: f1_112: f1_113: f1_114: f1_115: f1_116:
f1_117: f1_118: f1_119: f1_120: f1_121: f1_122: f1_123:
f1_124: f1_125: f1_126: f1_127: f1_128: f1_129: f1_130:
f1_131: f1_132: f1_133: f1_134: f1_135: f1_136: f1_137:
f1_138: f1_139: f1_140: f1_141: f1_142: f1_143: f1_144:
f1_145: f1_146: f1_147: f1_148: f1_149: f1_150: f1_151:
f1_152: f2_1: f2_2: c2_1: 0f2_3: f2_4: c2_2: 0f2_5: c2_3:
0c2_41: 0f2_6: f2_7: c2_4: 0f2_8: c2_5: 0c2_42: 0f2_9: f2_10:
c2_6: 0f2_11: c2_7: 0c2_43: 0f2_12: f2_13: c2_8: 0f2_14:
c2_9: 0c2_44: 0f2_15: f2_16: f2_17: f2_18: f2_19: f2_20:
f2_21: f2_22: f2_23: f2_24: f2_25: f2_26: f2_27: f2_28: f2_29:
f2_30: f2_31: f2_32: f2_33: f2_34: f2_35: f2_36: f2_37: f2_38:
f2_39: f2_40: f2_41: f2_42: f2_43: f2_44: f2_45: f2_46: f2_47:
f2_48: f2_49: f2_50: f2_51: f2_52: f2_53: f2_54: R1: R2:
f2_55: f2_56: R3: R4: R5: R6: f2_57: f2_58: f2_59: f2_60: R7:
R8: f2_61: f2_62: f2_63: f2_64: R9: R10: f2_65: f2_66: f2_67:
f2_68: f2_69: f2_70: f2_71: f2_72: f2_73: f2_74: f2_75: f2_76:
f2_77: f2_78: f2_79: f2_80: f2_81: f2_82: f2_83: f2_84: f2_85:
f2_86: f2_87: f2_88: f2_89: f2_90: R11: R12: f2_91: f2_92:
R13: R14: f2_93: f2_94: f2_95: f2_96: R15: R16: f2_97: f2_98:
R17: R18: f2_99: f2_100: f2_101: f2_102: f2_103: f2_104:
f2_105: f2_106: f2_107: f2_108: f2_109: f2_110: f2_111:
f2_112: f2_113: f2_114: f2_115: f2_116: f2_117: f2_118:

79. f2_119: f2_120: f2_121: f2_122:
SCHEDULE 8812
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Additional Child Tax Credit
▶ Attach to Form 1040 or Form 1040NR.
▶ Go to www.irs.gov/Schedule8812 for instructions and the
latest
information.
OMB No. 1545-0074
2018
Attachment
Sequence No. 47
1040
8812
◀
1040NR
Name(s) shown on return Your social security number
Part I All Filers
Caution: If you file Form 2555 or 2555-EZ, stop here; you
cannot claim the additional child tax credit.

80. 1
If you are required to use the worksheet in Pub. 972, enter the
amount from line 10 of the Child Tax Credit
and Credit for Other Dependents Worksheet in the publication.
Otherwise:
1040 filers:
Enter the amount from line 8 of your Child Tax Credit and
Credit for Other
Dependents Worksheet (see the instructions for Form 1040, line
12a).
1040NR filers:
Enter the amount from line 8 of your Child Tax Credit and
Credit for Other
Dependents Worksheet (see the instructions for Form 1040NR,
line 49).
} 1
2 Enter the amount from Form 1040, line 12a, or Form 1040NR,
line 49 . . . . . . . . . . . . 2
3 Subtract line 2 from line 1. If zero, stop here; you cannot
claim this credit . . . . . . . . . . . 3
4 Number of qualifying children under 17 with the required
social security number: X $1,400.
Enter the result. If zero, stop here; you cannot claim this credit .
. . . . . . . . . . . . . 4
TIP: The number of children you use for this line is the same as
the number of children you used for line 1 of

81. the Child Tax Credit and Credit for Other Dependents
Worksheet.
5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . .
. . 5
6a Earned income (see separate instructions) . . . . . . . . . . . 6a
b
Nontaxable combat pay (see separate
instructions) . . . . . . . . . . . 6b
7 Is the amount on line 6a more than $2,500?
No. Leave line 7 blank and enter -0- on line 8.
Yes. Subtract $2,500 from the amount on line 6a. Enter the
result . . . 7
8 Multiply the amount on line 7 by 15% (0.15) and enter the
result . . . . . . . . . . . . . . 8
Next. On line 4, is the amount $4,200 or more?
No. If line 8 is zero, stop here; you cannot claim this credit.
Otherwise, skip Part II and enter the
smaller of line 5 or line 8 on line 15.
Yes. If line 8 is equal to or more than line 5, skip Part II and
enter the amount from line 5 on line 15.
Otherwise, go to line 9.
Part II Certain Filers Who Have Three or More Qualifying
Children
9

82. Withheld social security, Medicare, and Additional Medicare
taxes from
Form(s) W-2, boxes 4 and 6. If married filing jointly, include
your spouse’s
amounts with yours. If your employer withheld or you paid
Additional
Medicare Tax or tier 1 RRTA taxes, see separate instructions . .
. . . . 9
10
1040 filers:
Enter the total of the amounts from Schedule 1 (Form
1040), line 27, and Schedule 4 (Form 1040), line 58,
plus any taxes that you identified using code “UT” and
entered on Schedule 4 (Form 1040), line 62.
1040NR filers:
Enter the total of the amounts from Form 1040NR,
lines 27 and 56, plus any taxes that you identified using
code “UT” and entered on line 60.
} 10
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11

83. 12
1040 filers:
Enter the total of the amounts from Form 1040, line
17a, and Schedule 5 (Form 1040), line 72.
1040NR filers: Enter the amount from Form 1040NR, line 67.
}
12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . .
. . . . . . . . . . . . 13
14 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . .
. . . 14
Next, enter the smaller of line 5 or line 14 on line 15.
Part III Additional Child Tax Credit
15 This is your additional child tax credit . . . . . . . . . . . . . . . .
. . . . . 15
1040
1040NR ◀
Enter this amount on
Form 1040, line 17b, or
Form 1040NR, line 64.
For Paperwork Reduction Act Notice, see your tax return
instructions. Cat. No. 59761M Schedule 8812 (Form 1040) 2018

84. Version A, Cycle 10
INTERNAL USE ONLY
DRAFT AS OF
September 12, 2018
2018 Schedule 8812 (Form 1040)
SE:W:CAR:MP
Additional Child Tax Credit
SCHEDULE 8812
(Form 1040)
Department of the Treasury Internal Revenue Service (99)
Additional Child Tax Credit
▶ Attach to Form 1040 or Form 1040NR.
▶ Go to www.irs.gov/Schedule8812 for instructions and the
latest information.
OMB No. 1545-0074
2018
2018. Cat. No. 59761M.
Attachment
Sequence No. 47
Attachment Sequence No. 47. For Paperwork Reduction Act
Notice, see your tax return instructions.
1040
8812
◀
1040NR
Part I
All Filers
Caution: If you file Form 2555 or 2555-EZ, stop here; you
cannot claim the additional child tax credit.
1
If you are required to use the worksheet in Pub. 972, enter the
amount from line 10 of the Child Tax Credit and Credit for
Other Dependents Worksheet in the publication. Otherwise:
1040 filers:

85. Enter the amount from line 8 of your Child Tax Credit and
Credit for Other Dependents Worksheet (see the instructions for
Form 1040, line 12a).
1040NR filers:
Enter the amount from line 8 of your Child Tax Credit and
Credit for Other Dependents Worksheet (see the instructions for
Form 1040NR, line 49).
}
1
2
Enter the amount from Form 1040, line 12a, or Form 1040NR,
line 49
2
3
Subtract line 2 from line 1. If zero, stop here; you cannot claim
this credit
3
4
X $1,400.
Enter the result. If zero, stop here; you cannot claim this credit
4
TIP: The number of children you use for this line is the same as
the number of children you used for line 1 of the Child Tax
Credit and Credit for Other Dependents Worksheet.
5
Enter the smaller of line 3 or line 4
5
6
a
Earned income (see separate instructions)
6a
b

86. Nontaxable combat pay (see separate instructions)
6b
7
Is the amount on line 6a more than $2,500?
Leave line 7 blank and enter -0- on line 8.
Subtract $2,500 from the amount on line 6a. Enter the result
7
8
Multiply the amount on line 7 by 15% (0.15) and enter the
result
8
Next. On line 4, is the amount $4,200 or more?
If line 8 is zero, stop here; you cannot claim this credit.
Otherwise, skip Part II and enter the smaller of line 5 or line 8
on line 15.
If line 8 is equal to or more than line 5, skip Part II and enter
the amount from line 5 on line 15. Otherwise, go to line 9.
Part II
Certain Filers Who Have Three or More Qualifying Children
9
Withheld social security, Medicare, and Additional Medicare
taxes from Form(s) W-2, boxes 4 and 6. If married filing
jointly, include your spouse’s amounts with yours. If your
employer withheld or you paid Additional Medicare Tax or tier
1 RRTA taxes, see separate instructions
9
10
1040 filers:

87. Enter the total of the amounts from Schedule 1 (Form 1040),
line 27, and Schedule 4 (Form 1040), line 58, plus any taxes
that you identified using code “UT” and entered on Schedule 4
(Form 1040), line 62.
1040NR filers:
Enter the total of the amounts from Form 1040NR, lines 27 and
56, plus any taxes that you identified using code “UT” and
entered on line 60.
}
10
11
Add lines 9 and 10
11
12
1040 filers:
Enter the total of the amounts from Form 1040, line 17a, and
Schedule 5 (Form 1040), line 72.
1040NR filers:
Enter the amount from Form 1040NR, line 67.
}
12
13
Subtract line 12 from line 11. If zero or less, enter -0-
13
14
Enter the larger of line 8 or line 13
14
Next, enter the smaller of line 5 or line 14 on line 15.
Part III
Additional Child Tax Credit

88. 15
This is your additional child tax credit
15
1040
1040NR
◀
Enter this amount on
Form 1040, line 17b, or
Form 1040NR, line 64.
For Paperwork Reduction Act Notice, see your tax return
instructions.
Cat. No. 59761M
Schedule 8812 (Form 1040) 2018
f1_01: f1_02: f1_03: f1_04: f1_05: f1_06: f1_07: f1_08: f1_09:
f1_10: f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f1_17: c1_1:
0f1_18: f1_19: f1_20: f1_21: c1_2: 0f1_22: f1_23: f1_24:
f1_25: f1_26: f1_27: f1_28: f1_29: f1_30: f1_31: f1_32: f1_33:
f1_34: f1_35:
SCHEDULE D
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Capital Gains and Losses
▶ Attach to Form 1040 or Form 1040NR.
▶ Go to www.irs.gov/ScheduleD for instructions and the latest
information.
▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.
OMB No. 1545-0074

89. 2018
Attachment
Sequence No. 12
Name(s) shown on return Your social security number
Part I Short-Term Capital Gains and Losses—Generally Assets
Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from
Form(s) 8949, Part I,
line 2, column (g)
(h) Gain or (loss)
Subtract column (e)
from column (d) and

90. combine the result
with column (g)
1a
Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .
1b
Totals for all transactions reported on Form(s) 8949 with
Box A checked . . . . . . . . . . . . .
2
Totals for all transactions reported on Form(s) 8949 with
Box B checked . . . . . . . . . . . . .
3
Totals for all transactions reported on Form(s) 8949 with
Box C checked . . . . . . . . . . . . .
4 Short-term gain from Form 6252 and short-term gain or (loss)
from Forms 4684, 6781, and 8824 . . 4

91. 5
Net short-term gain or (loss) from partnerships, S corporations,
estates, and trusts from
Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6
Short-term capital loss carryover. Enter the amount, if any,
from line 8 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . 6
( )
7
Net short-term capital gain or (loss). Combine lines 1a through
6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go
to Part III on the back . . . . . . 7
Part II Long-Term Capital Gains and Losses—Generally Assets
Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
(d)
Proceeds
(sales price)

92. (e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from
Form(s) 8949, Part II,
line 2, column (g)
(h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g)
8a
Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b .
8b
Totals for all transactions reported on Form(s) 8949 with

93. Box D checked . . . . . . . . . . . . .
9
Totals for all transactions reported on Form(s) 8949 with
Box E checked . . . . . . . . . . . . .
10
Totals for all transactions reported on Form(s) 8949 with
Box F checked . . . . . . . . . . . . . .
11
Gain from Form 4797, Part I; long-term gain from Forms 2439
and 6252; and long-term gain or (loss)
from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . .
. 11
12 Net long-term gain or (loss) from partnerships, S
corporations, estates, and trusts from Schedule(s) K-1 12
13 Capital gain distributions. See the instructions . . . . . . . . . . .
. . . . . . . . 13
14
Long-term capital loss carryover. Enter the amount, if any, from
line 13 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . .
14 ( )
15

94. Net long-term capital gain or (loss). Combine lines 8a through
14 in column (h). Then go to Part III on
the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
For Paperwork Reduction Act Notice, see your tax return
instructions. Cat. No. 11338H Schedule D (Form 1040) 2018
Schedule D (Form 1040) 2018 Page 2
Part III Summary
16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . .
. . . . . 16
• If line 16 is a gain, enter the amount from line 16 on Schedule
1 (Form 1040), line 13, or Form
1040NR, line 14. Then go to line 17 below.
• If line 16 is a loss, skip lines 17 through 20 below. Then go to
line 21. Also be sure to complete
line 22.
• If line 16 is zero, skip lines 17 through 21 below and enter -0-
on Schedule 1 (Form 1040), line
13, or Form 1040NR, line 14. Then go to line 22.
17 Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18

95. If you are required to complete the 28% Rate Gain Worksheet
(see instructions), enter the
amount, if any, from line 7 of that worksheet . . . . . . . . . . . . . .
. . . ▶ 18
19
If you are required to complete the Unrecaptured Section 1250
Gain Worksheet (see
instructions), enter the amount, if any, from line 18 of that
worksheet . . . . . . . . . ▶ 19
20 Are lines 18 and 19 both zero or blank?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions
for Form 1040, line 11a (or in the instructions for Form
1040NR, line 42). Don't complete lines
21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the
instructions. Don't complete lines 21
and 22 below.
21
If line 16 is a loss, enter here and on Schedule 1 (Form 1040),
line 13, or Form 1040NR, line 14,
the smaller of:
• The loss on line 16; or
• ($3,000), or if married filing separately, ($1,500) } . . . . . . . .
. . . . . . . 21 ( )
Note: When figuring which amount is smaller, treat both

96. amounts as positive numbers.
22 Do you have qualified dividends on Form 1040, line 3a, or
Form 1040NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions
for Form 1040, line 11a (or in the instructions for Form
1040NR, line 42).
No. Complete the rest of Form 1040 or Form 1040NR.
Schedule D (Form 1040) 2018
Version A, Cycle 9
INTERNAL USE ONLY
DRAFT AS OF
November 7, 2018
2018 Schedule D (Form 1040)
SE:W:CAR:MP
Capital Gains and Losses
SCHEDULE D (Form 1040)
Department of the Treasury Internal Revenue Service (99)
Capital Gains and Losses
▶ Attach to Form 1040 or Form 1040NR.
▶ Go to www.irs.gov/ScheduleD for instructions and the latest
information.
▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.
OMB No. 1545-0074
2018
2018. Cat. No. 11338H.
Attachment
Sequence No. 12
Attachment Sequence No. 12. O M B No. 1545-0074. For

97. Paperwork Reduction Act Notice, see your tax return
instructions.
Part I
Short-Term Capital Gains and Losses—Generally Assets Held
One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
(d) Proceeds(sales price)
(e) Cost(or other basis)
(g)Adjustmentsto gain or loss from Form(s) 8949, Part I, line 2,
column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and
combine the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B
for which basis was reported to the IRS and for which you have
no adjustments (see instructions). However, if you choose to
report all these transactions on Form 8949, leave this line blank
and go to line 1b
1b
Totals for all transactions reported on Form(s) 8949 with Box
A checked
2
Totals for all transactions reported on Form(s) 8949 with Box
B checked
3
Totals for all transactions reported on Form(s) 8949 with Box

98. C checked
4
Short-term gain from Form 6252 and short-term gain or (loss)
from Forms 4684, 6781, and 8824
4
5
Net short-term gain or (loss) from partnerships, S corporations,
estates, and trusts from Schedule(s) K-1
5
6
Short-term capital loss carryover. Enter the amount, if any,
from line 8 of your Capital Loss Carryover Worksheet in the
instructions
6
( )
7
Net short-term capital gain or (loss). Combine lines 1a through
6 in column (h). If you have any long-term capital gains or
losses, go to Part II below. Otherwise, go to Part III on the
back
7
Part II
Long-Term Capital Gains and Losses—Generally Assets Held
More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
(d) Proceeds(sales price)
(e)Cost(or other basis)
(g) Adjustmentsto gain or loss from Form(s) 8949, Part II,line
2, column (g)
(h) Gain or (loss) Subtract column (e) from column (d) and

99. combine the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B
for which basis was reported to the IRS and for which you have
no adjustments (see instructions). However, if you choose to
report all these transactions on Form 8949, leave this line blank
and go to line 8b
8b
Totals for all transactions reported on Form(s) 8949 with Box
D checked
9
Totals for all transactions reported on Form(s) 8949 with Box
E checked
10
Totals for all transactions reported on Form(s) 8949 with Box
F checked
11
Gain from Form 4797, Part I; long-term gain from Forms 2439
and 6252; and long-term gain or (loss) from Forms 4684, 6781,
and 8824
11
12
Net long-term gain or (loss) from partnerships, S corporations,
estates, and trusts from Schedule(s) K-1
12
13
Capital gain distributions. See the instructions
13

100. 14
Long-term capital loss carryover. Enter the amount, if any, from
line 13 of your Capital Loss Carryover Worksheet in the
instructions
14
( )
15
Net long-term capital gain or (loss). Combine lines 8a through
14 in column (h). Then go to Part III on the back
15
For Paperwork Reduction Act Notice, see your tax return
instructions.
Cat. No. 11338H
Schedule D (Form 1040) 2018
Schedule D (Form 1040) 2018
Page 2
Part III
Summary
16
Combine lines 7 and 15 and enter the result
16
• If line 16 is a gain, enter the amount from line 16 on Schedule
1 (Form 1040), line 13, or Form 1040NR, line 14. Then go to
line 17 below.
• If line 16 is a loss, skip lines 17 through 20 below. Then go to
line 21. Also be sure to complete line 22.
• If line 16 is zero, skip lines 17 through 21 below and enter -0-
on Schedule 1 (Form 1040), line 13, or Form 1040NR, line 14.
Then go to line 22.
17
Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18

101. If you are required to complete the 28% Rate Gain
Worksheet (see instructions), enter the amount, if any, from line
7 of that worksheet ▶
18
19
If you are required to complete the Unrecaptured Section 1250
Gain Worksheet (see instructions), enter the amount, if any,
from line 18 of that worksheet ▶
19
20
Are lines 18 and 19 both zero or blank?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 11a (or in the
instructions for Form 1040NR, line 42). Don't complete lines 21
and 22 below.
No. Complete the Schedule D Tax Worksheet in the
instructions. Don't complete lines 21 and 22 below.
21
If line 16 is a loss, enter here and on Schedule 1 (Form 1040),
line 13, or Form 1040NR, line 14, the smaller of:
• The loss on line 16; or
• ($3,000), or if married filing separately, ($1,500)
}
21
( )
Note: When figuring which amount is smaller, treat both
amounts as positive numbers.
22
Do you have qualified dividends on Form 1040, line 3a, or Form
1040NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 11a (or in the