SCHEDULE E (Form 1040) Department of the Treasury In.docx

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.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074
2014
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.
A Did you make any payments in 2014 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
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
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 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) 2014
Schedule E (Form 1040) 2014 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 from an at-risk activity for which
any amount is not at risk, you must check the box in column (e)
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
partnership
(d) Employer
identification
number
(e) Check if
any amount is

not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(f) Passive loss allowed
(attach Form 8582 if required)
(g) Passive income
from Schedule K–1
(h) Nonpassive loss
from Schedule K–1
(i) Section 179 expense
deduction from Form 4562
(j) Nonpassive income
from Schedule K–1
A
B
C
D
29a Totals
b Totals
30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . .
. . 30
31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . .
. . . . 31 ( )
32 Total partnership and S corporation income or (loss).

Combine lines 30 and 31. Enter the
result here and include in the total on line 41 below . . . . . . . . .
. . . . . . 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
(d) Passive income
from Schedule K–1
(e) Deduction or loss
from Schedule K–1
(f) Other income from
Schedule K–1
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. Enter the result here and
include in the total on line 41 below . . . . . . . . . . . . . . . . . . . .
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 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
V; 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) 2014
Version A, Cycle 2
Internal Use Only
DRAFT AS OF
March 11, 2014
2014 Form 1040 (Schedule E)
SE:W:CAR:MP
SCHEDULE E (Form 1040)
Department of the Treasury Internal Revenue Service (99)
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074
2014
2014. 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 2014 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
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.
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
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
23d
e
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
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
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 from an at-risk activity for which
any amount is not at risk, you must check the box in
column (e) 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
any amount is
not at risk
A
B
C
D
Passive Income and Loss
Nonpassive Income and Loss
(f) Passive loss allowed
(g) Passive income
from Schedule K–1
(h) Nonpassive loss
from Schedule K–1
(i) Section 179 expense
deduction from Form 4562
(j) Nonpassive income
from Schedule K–1
Passive Income and Loss. (f) Passive loss allowed (attach Form
8582 if required). Dollars.
Passive Income and Loss. (f) Passive loss allowed (attach Form
8582 if required). Cents.
Passive Income and Loss. (g) Passive income from Schedule K–
1. Dollars.
Passive Income and Loss. (g) Passive income from Schedule K–
1. Cents.
Nonpassive Income and Loss. (h) Nonpassive loss from
Schedule K–1. Dollars.
Nonpassive Income and Loss. (h) Nonpassive loss from
Schedule K–1. Cents.

Nonpassive Income and Loss. (i) Section 179 expense deduction
from Form 4562. Dollars.
Nonpassive Income and Loss. (i) Section 179 expense deduction
from Form 4562. Cents.
Nonpassive Income and Loss. (j) Nonpassive income from
Nonpassive Income and Loss. (j) Nonpassive income from
A
B
C
D
29
a
Totals
b
Totals
30
Add columns (g) and (j) of line 29a
30
31
Add columns (f), (h), and (i) of line 29b
31
32
Total partnership and S corporation income or (loss). Combine
lines 30 and 31. Enter the result here and include in the total on
line 41 below
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
(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
Nonpassive Income and Loss. (e) Deduction or loss from
Nonpassive Income and Loss. (f) Other income from Schedule
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. Enter the result here and include in the total on line 41
below
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
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 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 V; 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
p1-t1: p1-t2: c1_01: c1_03: p1-t5: p1-t7: p1-t9: p1-t52: p1-t72:
p1-t92: p1-cb5: p1-cb6: c1_02_0_: p1-cb8: p1-cb9: p1-cb11:
p1-cb12: p1-t515: p1-t11: p1-t12: p1-t13: p1-t14: p1-t15: p1-
t16: p1-t25: p1-t26: p1-t27: p1-t28: p1-t29: p1-t30: p1-t516: p1-
t517: p1-t518: p1-t519: p1-t600: p1-t32: p1-t33: p1-t34: p1-t35:
p1-t36: p1-t601: p1-t38: p1-t39: p1-t40: p1-t41: p1-t42: p1-
p1-t51: p1-t53: p1-t54: p1-t604: p1-t56: p1-t57: p1-t58: p1-t59:

p1-t102: p1-t103: p1-t104: p1-t612: p1-t106: p1-t150: p1-t151:
p1-t152: p1-t153: p1-t613: p1-t155: p1-t107: p1-t510: p1-t109:
p1-t110: p1-t111: p1-t614: p1-t113: p1-t158: p1-t159: p1-t160:
p1-t161: p1-t615: p1-t163: p1-t164: p1-t165: p1-t166: p1-t167:
p1-t616: p1-t169: p1-t170: p1-t171: p1-t172: p1-t173: p1-t617:
p1-t175: p1-t505: p1-t504: p1-t176: p1-t177: p1-t508: p1-t509:
p1-t511: p1-t512: p1-t513: p1-t507: p1-t506: p1-t178: p1-t179:
p1-t180: p1-t181: p2-t2: p2-cb1: p2-t5: p2-t6: p2-cb3: p2-t7:
p2-cb4: p2-t8: p2-t9: p2-cb7: p2-t10: p2-cb6: p2-t11: p2-t12:
p2-cb5: p2-t13: p2-cb8: p2-t14: p2-t15: p2-cb9: p2-t16: p2-
cb10: p2-t17: p2-t18: p2-t19: p2-t20: p2-t21: p2-t22: p2-t23:
t103: p2-t104: p2-t105: p2-t106: p2-t107: p2-t108: p2-t109: p2-
t110: p2-t111: p2-t112: p2-t113: p2-t114: p2-t115: p2-t116: p2-
t117: p2-t118: p2-t119: p2-t120: p2-t121: p2-t122: p2-t123: p2-
t124:
SCHEDULE B
(Form 1040A or 1040)
Interest and Ordinary Dividends

▶ Attach to Form 1040A or 1040.
▶ Information about Schedule B and its instructions is at
www.irs.gov/scheduleb.
OMB No. 1545-0074
2015
Attachment
Sequence No. 08
Name(s) shown on return Your social security number
Part I
Interest
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 8a.)
Note: If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that

form.
1
List name of payer. If any interest is from a seller-financed
mortgage and the
buyer used the property as a personal residence, see instructions
on back and list
this interest first. Also, show that buyer’s social security
number and address ▶
1
Amount
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2
3
Excludable interest on series EE and I U.S. savings bonds
issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3
4
Subtract line 3 from line 2. Enter the result here and on Form
1040A, or Form
1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4
Note: If line 4 is over $1,500, you must complete Part III.
Amount
Part II

Ordinary
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 9a.)
Note: If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form.
5 List name of payer ▶
5
6
Add the amounts on line 5. Enter the total here and on Form
1040A, or Form
1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6

Part III
Foreign
Accounts
and Trusts
(See
instructions on
back.)
You must complete this part if you (a) had over $1,500 of
taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a
grantor of, or a transferor to, a foreign trust. Yes No
7a At any time during 2015, did you have a financial interest in
or signature authority over a financial
account (such as a bank account, securities account, or
brokerage account) located in a foreign
country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” are you required to file FinCEN Form 114, Report of
Foreign Bank and Financial
Accounts (FBAR), to report that financial interest or signature
authority? See FinCEN Form 114
and its instructions for filing requirements and exceptions to
those requirements . . . . . .
b If you are required to file FinCEN Form 114, enter the name
of the foreign country where the
financial account is located ▶
8 During 2015, did you receive a distribution from, or were you
the grantor of, or transferor to, a
foreign trust? If “Yes,” you may have to file Form 3520. See
instructions on back . . . . . .
For Paperwork Reduction Act Notice, see your tax return

instructions. Cat. No. 17146N Schedule B (Form 1040A or
1040) 2015
Schedule B (Form 1040A or 1040) 2015 Page 2
General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.
Future Developments
For the latest information about developments
related to Schedule B (Form 1040A or 1040) and its
instructions, such as legislation enacted after they
were published, go to www.irs.gov/scheduleb.
Purpose of Form
Use Schedule B if any of the following applies.
• You had over $1,500 of taxable interest or ordinary
dividends.
• You received interest from a seller-financed
mortgage and the buyer used the property as a
personal residence.
• You have accrued interest from a bond.
• You are reporting original issue discount (OID) in
an amount less than the amount shown on Form
1099-OID.
• You are reducing your interest income on a bond
by the amount of amortizable bond premium.

• You are claiming the exclusion of interest from
series EE or I U.S. savings bonds issued after 1989.
• You received interest or ordinary dividends as a
nominee.
• You had a financial interest in, or signature
authority over, a financial account in a foreign
country or you received a distribution from, or were
a grantor of, or transferor to, a foreign trust. Part III
of the schedule has questions about foreign
accounts and trusts.
Specific Instructions
TIP
You can list more than one payer on
each entry space for lines 1 and 5, but
be sure to clearly show the amount paid
next to the payer's name. Add the
separate amounts paid by the payers
listed on an entry space and enter the total in the
“Amount” column. If you still need more space, attach
separate statements that are the same size as the
printed schedule. Use the same format as lines 1 and
5, but show your totals on Schedule B. Be sure to put
your name and social security number (SSN) on the
statements and attach them at the end of your return.
Part I. Interest
Line 1. Report on line 1 all of your taxable interest.
Taxable interest generally should be shown on your
Forms 1099-INT, Forms 1099-OID, or substitute
statements. Include interest from series EE, H, HH,
and I U.S. savings bonds. Also include any accrued

market discount that is includible in income. List
each payer’s name and show the amount. Do not
report on this line any tax-exempt interest from box
8 or box 9 of Form 1099-INT. Instead, report the
amount from box 8 on line 8b of Form 1040A or
1040. If an amount is shown in box 9 of Form
1099-INT, you generally must report it on line 12 of
Form 6251. See the Instructions for Form 6251 for
more details. For more information on market
discount and other investment income see Pub. 550.
Seller-financed mortgages. If you sold your
home or other property and the buyer used the
property as a personal residence, list first any
interest the buyer paid you on a mortgage or other
form of seller financing. Be sure to show the buyer’s
name, address, and SSN. You must also let the
buyer know your SSN. If you do not show the
buyer’s name, address, and SSN, or let the buyer
know your SSN, you may have to pay a $50 penalty.
Nominees. If you received a Form 1099-INT that
includes interest you received as a nominee (that is, in
your name, but the interest actually belongs to
someone else), report the total on line 1. Do this even
if you later distributed some or all of this income to
others. Under your last entry on line 1, put a subtotal
of all interest listed on line 1. Below this subtotal, enter
"Nominee Distribution" and show the total interest you
received as a nominee. Subtract this amount from the
subtotal and enter the result on line 2.
TIP
If you received interest as a nominee,
you must give the actual owner a Form
1099-INT unless the owner is your

spouse. You must also file a Form 1096
and a Form 1099-INT with the IRS. For
more details, see the General Instructions for Certain
Information Returns and the Instructions for Forms
1099-INT and 1099-OID.
Accrued interest. When you buy bonds between
interest payment dates and pay accrued interest to
the seller, this interest is taxable to the seller. If you
received a Form 1099 for interest as a purchaser of a
bond with accrued interest, follow the rules earlier
under Nominees to see how to report the accrued
interest. But identify the amount to be subtracted as
“Accrued Interest.”
Original issue discount (OID). If you are reporting
OID in an amount less than the amount shown on
Form 1099-OID, follow the rules earlier under
Nominees to see how to report the OID. But identify
the amount to be subtracted as “OID Adjustment.”
Amortizable bond premium. If you are reducing your
interest income on a bond by the amount of amortizable
bond premium, follow the rules earlier under Nominees
to see how to report the interest. But identify the amount
to be subtracted as “ABP Adjustment.”
Line 3. If, during 2015, you cashed series EE or I
U.S. savings bonds issued after 1989 and you paid
qualified higher education expenses for yourself,
your spouse, or your dependents, you may be able
to exclude part or all of the interest on those bonds.
See Form 8815 for details.
Part II. Ordinary Dividends

TIP
You may have to file Form 5471 if, in
2015, you were an officer or director of
a foreign corporation. You may also
have to file Form 5471 if, in 2015, you
owned 10% or more of the total
(a) value of a foreign corporation’s stock, or (b)
combined voting power of all classes of a foreign
corporation’s stock with voting rights. For details,
see Form 5471 and its instructions.
Line 5. Report on line 5 all of your ordinary
dividends. This amount should be shown in box 1a
of your Forms 1099-DIV or substitute statements.
List each payer’s name and show the amount.
Nominees. If you received a Form 1099-DIV that
includes ordinary dividends you received as a
nominee (that is, in your name, but the ordinary
dividends actually belong to someone else), report
the total on line 5. Do this even if you later
distributed some or all of this income to others.
Under your last entry on line 5, put a subtotal of all
ordinary dividends listed on line 5. Below this
subtotal, enter “Nominee Distribution” and show the
total ordinary dividends you received as a nominee.
Subtract this amount from the subtotal and enter the
result on line 6.
TIP
If you received dividends as a nominee,
you must give the actual owner a Form
1099-DIV unless the owner is your spouse.
You must also file a Form 1096 and a Form

1099-DIV with the IRS. For more
details, see the General Instructions for Certain
Information Returns and the Instructions for Form
1099-DIV.
Part III. Foreign Accounts and
Trusts
TIP
Regardless of whether you are required
to file FinCEN Form 114 (FBAR), you
may be required to file Form 8938,
Statement of Specified Foreign
Financial Assets, with your income tax
return. Failure to file Form 8938 may result in
penalties and extension of the statute of limitations.
See www.irs.gov/form8938 for more information.
Line 7a–Question 1. Check the “Yes” box if at any
time during 2015 you had a financial interest in or
signature authority over a financial account located
in a foreign country. See the definitions that follow.
Check the “Yes” box even if you are not required to
file FinCEN Form 114, Report of Foreign Bank and
Financial Accounts (FBAR).
Financial account. A financial account includes,
but is not limited to, a securities, brokerage, savings,
demand, checking, deposit, time deposit, or other
account maintained with a financial institution (or
other person performing the services of a financial
institution). A financial account also includes a
commodity futures or options account, an insurance
policy with a cash value (such as a whole life

insurance policy), an annuity policy with a cash
value, and shares in a mutual fund or similar pooled
fund (that is, a fund that is available to the general
public with a regular net asset value determination
and regular redemptions).
Financial account located in a foreign country.
A financial account is located in a foreign country if
the account is physically located outside of the
United States. For example, an account maintained
with a branch of a United States bank that is
physically located outside of the United States is a
foreign financial account. An account maintained
with a branch of a foreign bank that is physically
located in the United States is not a foreign financial
account.
Signature authority. Signature authority is the
authority of an individual (alone or in conjunction
with another individual) to control the disposition of
assets held in a foreign financial account by direct
communication (whether in writing or otherwise) to
the bank or other financial institution that maintains
the financial account. See the FinCEN Form 114
instructions for exceptions. Do not consider the
exceptions relating to signature authority in
answering Question 1 on line 7a.
Other definitions. For definitions of “financial
interest,” “United States,” and other relevant terms,
see the instructions for FinCEN Form 114.
Line 7a–Question 2. See FinCEN Form 114 and its
instructions to determine whether you must file the
form. Check the “Yes” box if you are required to file
the form; check the “No” box if you are not required

to file the form.
If you checked the “Yes” box to Question 2 on line
7a, FinCEN Form 114 must be electronically filed
with the Financial Crimes Enforcement Network
(FinCEN) at the following website: http://bsaefiling.
fincen.treas.gov/main.html. Do not attach FinCEN
Form 114 to your tax return. To be considered
timely, FinCEN Form 114 must be received by June
30, 2016.
▲!
CAUTION
If you are required to file FinCEN Form
114 but do not properly do so, you may
have to pay a civil penalty up to
$10,000. A person who willfully fails to
report an account or provide account
identifying information may be subject to a civil
penalty equal to the greater of $100,000 or 50
percent of the balance in the account at the time of
the violation. Willful violations may also be subject to
criminal penalties.
Line 7b. If you are required to file FinCEN Form 114,
enter the name of the foreign country or countries in
the space provided on line 7b. Attach a separate
statement if you need more space.
Line 8. If you received a distribution from a foreign
trust, you must provide additional information. For
this purpose, a loan of cash or marketable securities
generally is considered to be a distribution. See
Form 3520 for details.

If you were the grantor of, or transferor to, a
foreign trust that existed during 2015, you may have
to file Form 3520.
Do not attach Form 3520 to Form 1040. Instead,
file it at the address shown in its instructions.
If you were treated as the owner of a foreign trust
under the grantor trust rules, you are also
responsible for ensuring that the foreign trust files
Form 3520-A. Form 3520-A is due on March 15,
2016, for a calendar year trust. See the instructions
for Form 3520-A for more details.
Version A, Cycle 11
INTERNAL USE ONLY
DRAFT AS OF
September 21, 2015
SCHEDULE B
(Form 1040A or 1040)
▶ Attach to Form 1040A or 1040.
▶ Information about Schedule B and its instructions is
at www.irs.gov/scheduleb.
Attach to Form 1040A or 1040. Information about Schedule B
and its instructions is at ww.irs.gov/scheduleb.
OMB No. 1545-0074
2015
2015. Catalog Number 17146N.
Attachment
Sequence No. 08
Notice, see your tax return instructions.

Part I
Interest
(See instructions on back and the instructions for Form 1040A,
or Form 1040,
line 8a.)
Note: If you received a Form 1099-INT, Form 1099-OID,
or substitute statement froma brokerage firm, list the firm’s
name as thepayer and enter the total interest shown on that
form.
1
List name of payer. If any interest is from a seller-financed
mortgage and the buyer used the property as a personal
residence, see instructions on back and list this interest first.
Also, show that buyer’s social security number and address ▶
1
Amount
2
Add the amounts on line 1
2
3
Excludable interest on series EE and I U.S. savings bonds
issued after 1989. Attach Form 8815
3
4
Subtract line 3 from line 2. Enter the result here and on Form
1040A, or Form 1040, line 8a ▶
4
Amount
Part II
Ordinary Dividends

(See instructions on back and theinstructions for Form 1040A,
orForm 1040,
line 9a.)
Note: If youreceived a Form1099-DIV orsubstitutestatement
froma brokerage firm,list the firm’sname as thepayer and
enterthe ordinarydividends shownon that form.
5
5
6
Add the amounts on line 5. Enter the total here and on Form
1040A, or Form 1040, line 9a ▶
6
Part III Foreign Accounts and Trusts (Seeinstructions on
back.)
You must complete this part if you (a) had over $1,500 of
taxable interest or ordinary dividends; (b) had a foreign
account; or (c) received a distribution from, or were a grantor
of, or a transferor to, a foreign trust.
Yes
No
7
a
At any time during 2015, did you have a financial interest in or
signature authority over a financial account (such as a bank
account, securities account, or brokerage account) located in a
foreign country? See instructions
If “Yes,” are you required to file FinCEN Form 114, Report of
Foreign Bank and Financial Accounts (FBAR), to report that
financial interest or signature authority? See FinCEN Form 114
and its instructions for filing requirements and exceptions to
those requirements
b
If you are required to file FinCEN Form 114, enter the name of
the foreign country where the financial account is located ▶

8
During 2015, did you receive a distribution from, or were you
the grantor of, or transferor to, a foreign trust? If “Yes,” you
may have to file Form 3520. See instructions on back
For Paperwork Reduction Act Notice, see your tax return
instructions.
Cat. No. 17146N
Schedule B (Form 1040A or 1040) 2015
Schedule B (Form 1040A or 1040) 2015
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to
Schedule B (Form 1040A or 1040) and its instructions, such as
legislation enacted after they were published, go
to www.irs.gov/scheduleb.
Purpose of Form
Use Schedule B if any of the following applies.
• You had over $1,500 of taxable interest or ordinary dividends.
• You received interest from a seller-financed mortgage and the
buyer used the property as a personal residence.
• You have accrued interest from a bond.
• You are reporting original issue discount (OID) in an amount
less than the amount shown on Form 1099-OID.
• You are reducing your interest income on a bond by the
amount of amortizable bond premium.
• You are claiming the exclusion of interest from series EE or I
U.S. savings bonds issued after 1989.
• You received interest or ordinary dividends as a nominee.
• You had a financial interest in, or signature authority over, a
financial account in a foreign country or you received a
distribution from, or were a grantor of, or transferor to, a
foreign trust. Part III of the schedule has questions about

foreign accounts and trusts.
Specific Instructions
TIP
You can list more than one payer on each entry space for lines 1
and 5, but be sure to clearly show the amount paid next to the
payer's name. Add the separate amounts paid by the payers
listed on an entry space and enter the total in the “Amount”
column. If you still need more space, attach separate statements
that are the same size as the printed schedule. Use the same
format as lines 1 and 5, but show your totals on Schedule B. Be
sure to put your name and social security number (SSN) on the
statements and attach them at the end of your return.
Part I. Interest
Line 1. Report on line 1 all of your taxable interest. Taxable
interest generally should be shown on your Forms 1099-INT,
Forms 1099-OID, or substitute statements. Include interest from
series EE, H, HH, and I U.S. savings bonds. Also include any
accrued market discount that is includible in income. List each
payer’s name and show the amount. Do not report on this line
any tax-exempt interest from box 8 or box 9 of Form 1099-INT.
Instead, report the amount from box 8 on line 8b of Form 1040A
or 1040. If an amount is shown in box 9 of Form 1099-INT,
you generally must report it on line 12 of Form 6251. See the
Instructions for Form 6251 for more details. For more
information on market discount and other investment income
see Pub. 550.
Seller-financed mortgages. If you sold your home or other
property and the buyer used the property as a personal
residence, list first any interest the buyer paid you on a
mortgage or other form of seller financing. Be sure to show the
buyer’s name, address, and SSN. You must also let the buyer
know your SSN. If you do not show the buyer’s name, address,
and SSN, or let the buyer know your SSN, you may have to pay
a $50 penalty.
Nominees. If you received a Form 1099-INT that includes
interest you received as a nominee (that is, in your name, but

the interest actually belongs to someone else), report the total
on line 1. Do this even if you later distributed some or all of
this income to others. Under your last entry on line 1, put a
subtotal of all interest listed on line 1. Below this subtotal,
enter "Nominee Distribution" and show the total interest you
received as a nominee. Subtract this amount from the subtotal
and enter the result on line 2.
TIP
If you received interest as a nominee, you must give the actual
owner a Form 1099-INT unless the owner is your spouse. You
must also file a Form 1096 and a Form 1099-INT with the IRS.
For
more details, see the General Instructions for Certain
Information Returns and the Instructions for Forms 1099-INT
and 1099-OID.
Accrued interest. When you buy bonds between interest
payment dates and pay accrued interest to the seller, this
interest is taxable to the seller. If you received a Form 1099 for
interest as a purchaser of a bond with accrued interest, follow
the rules earlier under Nominees to see how to report the
accrued interest. But identify the amount to be subtracted as
“Accrued Interest.”
Original issue discount (OID). If you are reporting OID in an
amount less than the amount shown on Form 1099-OID, follow
the rules earlier under Nominees to see how to report the OID.
But identify the amount to be subtracted as “OID Adjustment.”
Amortizable bond premium. If you are reducing your interest
income on a bond by the amount of amortizable bond premium,
follow the rules earlier under Nominees to see how to report the
interest. But identify the amount to be subtracted as “ABP
Adjustment.”
Line 3. If, during 2015, you cashed series EE or I U.S.
savings bonds issued after 1989 and you paid qualified higher
education expenses for yourself, your spouse, or your
dependents, you may be able to exclude part or all of the
interest on those bonds. See Form 8815 for details.

Part II. Ordinary Dividends
TIP
You may have to file Form 5471 if, in 2015, you were an officer
or director of a foreign corporation. You may also have to file
Form 5471 if, in 2015, you owned 10% or more of the total
(a) value of a foreign corporation’s stock, or (b) combined
voting power of all classes of a foreign corporation’s stock with
voting rights. For details, see Form 5471 and its instructions.
Line 5. Report on line 5 all of your ordinary dividends. This
amount should be shown in box 1a of your Forms 1099-DIV or
substitute statements. List each payer’s name and show the
amount.
Nominees. If you received a Form 1099-DIV that includes
ordinary dividends you received as a nominee (that is, in your
name, but the ordinary dividends actually belong to someone
else), report the total on line 5. Do this even if you later
distributed some or all of this income to others. Under your last
entry on line 5, put a subtotal of all ordinary dividends listed on
line 5. Below this subtotal, enter “Nominee Distribution” and
show the total ordinary dividends you received as a nominee.
Subtract this amount from the subtotal and enter the result on
line 6.
TIP
If you received dividends as a nominee, you must give the
actual owner a Form 1099-DIV unless the owner is your spouse.
You must also file a Form 1096 and a Form 1099-DIV with the
IRS. For more
details, see the General Instructions for Certain Information
Returns and the Instructions for Form 1099-DIV.
Part III. Foreign Accounts and Trusts
TIP
Regardless of whether you are required to file FinCEN Form
114 (FBAR), you may be required to file Form 8938, Statement
of Specified Foreign Financial Assets, with your income tax
return. Failure to file Form 8938 may result in penalties and
extension of the statute of limitations.

See www.irs.gov/form8938 for more information.
Line 7a–Question 1. Check the “Yes” box if at any time during
2015 you had a financial interest in or signature authority over a
financial account located in a foreign country. See the
definitions that follow. Check the “Yes” box even if you are not
required to file FinCEN Form 114, Report of Foreign Bank and
Financial Accounts (FBAR).
Financial account. A financial account includes, but is not
limited to, a securities, brokerage, savings, demand, checking,
deposit, time deposit, or other account maintained with a
financial institution (or other person performing the services of
a financial institution). A financial account also includes a
commodity futures or options account, an insurance policy with
a cash value (such as a whole life insurance policy), an annuity
policy with a cash value, and shares in a mutual fund or similar
pooled fund (that is, a fund that is available to the general
public with a regular net asset value determination and regular
redemptions).
Financial account located in a foreign country. A financial
account is located in a foreign country if the account is
physically located outside of the United States. For example, an
account maintained with a branch of a United States bank that is
physically located outside of the United States is a foreign
financial account. An account maintained with a branch of a
foreign bank that is physically located in the United States is
not a foreign financial account.
Signature authority. Signature authority is the authority of an
individual (alone or in conjunction with another individual) to
control the disposition of assets held in a foreign financial
account by direct communication (whether in writing or
otherwise) to the bank or other financial institution that
maintains the financial account. See the FinCEN Form 114
instructions for exceptions. Do not consider the exceptions
relating to signature authority in answering Question 1 on line
7a.
Other definitions. For definitions of “financial interest,”

“United States,” and other relevant terms, see the instructions
for FinCEN Form 114.
Line 7a–Question 2. See FinCEN Form 114 and its instructions
to determine whether you must file the form. Check the “Yes”
box if you are required to file the form; check the “No” box if
you are not required to file the form.
If you checked the “Yes” box to Question 2 on line 7a, FinCEN
Form 114 must be electronically filed with the Financial Crimes
Enforcement Network (FinCEN) at the following website:
http://bsaefiling.fincen.treas.gov/main.html. Do not attach
FinCEN Form 114 to your tax return. To be considered timely,
FinCEN Form 114 must be received by June 30, 2016.
▲
!
CAUTION
If you are required to file FinCEN Form 114 but do not properly
do so, you may have to pay a civil penalty up to $10,000. A
person who willfully fails to report an account or provide
account
identifying information may be subject to a civil penalty equal
to the greater of $100,000 or 50 percent of the balance in the
account at the time of the violation. Willful violations may also
be subject to criminal penalties.
Line 7b. If you are required to file FinCEN Form 114, enter the
name of the foreign country or countries in the space provided
on line 7b. Attach a separate statement if you need more space.
Line 8. If you received a distribution from a foreign trust, you
must provide additional information. For this purpose, a loan of
cash or marketable securities generally is considered to be a
distribution. See Form 3520 for details.
If you were the grantor of, or transferor to, a foreign trust that
existed during 2015, you may have to file Form 3520.
Do not attach Form 3520 to Form 1040. Instead, file it at the
address shown in its instructions.
If you were treated as the owner of a foreign trust under the
grantor trust rules, you are also responsible for ensuring that the

foreign trust files Form 3520-A. Form 3520-A is due on March
15, 2016, for a calendar year trust. See the instructions for Form
3520-A for more details.
8.2.1.3144.1.471865.466429
SE:W:CAR:MP
2015 Form 1040A or 1040 (Schedule B)
en_US
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: 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: f1-99:
f1-100: f1-101: f1-96: f1-97: c1_1: c1_2: f1-98: c1_3:
ViewerLocale:
SCHEDULE A
(Form 1040)
Itemized Deductions
▶ Information about Schedule A and its separate instructions is
at www.irs.gov/schedulea.
▶ Attach to Form 1040.
OMB No. 1545-0074

2014
Attachment
Sequence No. 07
Name(s) shown on Form 1040 Your social security number
Medical
and
Dental
Expenses
Caution. Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses (see instructions) . . . . . 1
2 Enter amount from Form 1040, line 38 2
3 Multiply line 2 by 10% (.10). But if either you or your spouse
was
born before January 2, 1950, multiply line 2 by 7.5% (.075)
instead 3
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter
-0- . . . . . . . . 4
Taxes You
Paid
5 State and local (check only one box):
a Income taxes, or
b General sales taxes } . . . . . . . . . . . 5
6 Real estate taxes (see instructions) . . . . . . . . . 6
7 Personal property taxes . . . . . . . . . . . . . 7
8 Other taxes. List type and amount ▶
8
9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9

Interest
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).
10 Home mortgage interest and points reported to you on Form
1098 10
11
Home mortgage interest not reported to you on Form 1098. If
paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address ▶
11
12
Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . . 12
13 Mortgage insurance premiums (see instructions) . . . . . 13
14 Investment interest. Attach Form 4952 if required. (See
instructions.) 14
15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15
Gifts to
Charity
If you made a

gift and got a
benefit for it,
see instructions.
16
Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . . . . 16
17
Other than by cash or check. If any gift of $250 or more, see
instructions. You must attach Form 8283 if over $500 . . . 17
18 Carryover from prior year . . . . . . . . . . . . 18
19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19
Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684.
(See instructions.) . . . . . . . . 20
Job Expenses
and Certain
Miscellaneous
Deductions
21
Unreimbursed employee expenses—job travel, union dues,
job education, etc. Attach Form 2106 or 2106-EZ if required.
(See instructions.) ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22
23
Other expenses—investment, safe deposit box, etc. List type
and amount ▶
23
24 Add lines 21 through 23 . . . . . . . . . . . . 24
25 Enter amount from Form 1040, line 38 25
26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26
27 Subtract line 26 from line 24. If line 26 is more than line 24,
enter -0- . . . . . . 27
Other
Miscellaneous
Deductions
28 Other—from list in instructions. List type and amount ▶
28
Total
Itemized
Deductions
29
Is Form 1040, line 38, over $152,525?
29
No. Your deduction is not limited. Add the amounts in the far
right column
for lines 4 through 28. Also, enter this amount on Form 1040,
line 40. } . .Yes. Your deduction may be limited. See the
Itemized Deductions

Worksheet in the instructions to figure the amount to enter.
30
If you elect to itemize deductions even though they are less than
your standard
deduction, check here . . . . . . . . . . . . . . . . . . . ▶
For Paperwork Reduction Act Notice, see Form 1040
instructions. Cat. No. 17145C Schedule A (Form 1040) 2014
Version A, Cycle 4
IINTERNAL USE ONLY
DRAFT AS OF
December 11, 2014
2014 Form 1040 (Schedule A)
SE:W:CAR:MP
Itemized Deductions
SCHEDULE A (Form 1040)
Itemized Deductions
▶ Information about Schedule A and its separate instructions is
at www.irs.gov/schedulea.
▶ Attach to Form 1040.
OMB No. 1545-0074
2014
2014. Catalog Number 17145C.
Attachment
Sequence No. 07
Notice, see Form 1040 instructions.
Medical
and
Dental Expenses

Caution. Do not include expenses reimbursed or paid by
others.
1
Medical and dental expenses (see instructions)
1
2
Enter amount from Form 1040, line 38
2
3
Multiply line 2 by 10% (.10). But if either you or your spouse
was born before January 2, 1950, multiply line 2 by 7.5% (.075)
instead
3
4
Subtract line 3 from line 1. If line 3 is more than line 1, enter -
0-
4
Taxes YouPaid
5
State and local (check only one box):
a
b
}
5
6
Real estate taxes (see instructions)
6
7
Personal property taxes
7
8
8
9
Add lines 5 through 8
9

InterestYou Paid
Note.Your mortgage interest deduction may be limited (see
instructions).
10
Home mortgage interest and points reported to you on Form
1098
10
11
Home mortgage interest not reported to you on Form 1098. If
paid to the person from whom you bought the home, see
instructions and show that person’s name, identifying no., and
address ▶
11
12
Points not reported to you on Form 1098. See instructions for
special rules
12
13
Mortgage insurance premiums (see instructions)
13
14
Investment interest. Attach Form 4952 if required. (See
instructions.)
14
15
15
Gifts toCharity
If you made agift and got abenefit for it,see instructions.
16
Gifts by cash or check. If you made any gift of $250 or more,
see instructions

16
17
Other than by cash or check. If any gift of $250 or more, see
instructions. You must attach Form 8283 if over $500
17
18
Carryover from prior year
18
19
19
Casualty and
Theft Losses
20
Casualty or theft loss(es). Attach Form 4684. (See
instructions.)
20
Job Expensesand Certain Miscellaneous Deductions
21
Unreimbursed employee expenses—job travel, union dues, job
education, etc. Attach Form 2106 or 2106-EZ if required. (See
instructions.) ▶
21
22
Tax preparation fees
22
23
Other expenses—investment, safe deposit box, etc. List type
and amount ▶
23
24

24
25
Enter amount from Form 1040, line 38
25
26
Multiply line 25 by 2% (.02)
26
27
Subtract line 26 from line 24. If line 26 is more than line 24,
enter -0-
27
Other Miscellaneous Deductions
28
28
Total
Itemized Deductions
29
Is Form 1040, line 38, over $152,525?
29
No. Your deduction is not limited. Add the amounts in the far
right column
for lines 4 through 28. Also, enter this amount on Form 1040,
line 40.
}
Yes. Your deduction may be limited. See the Itemized
Deductions
Worksheet in the instructions to figure the amount to enter.
30
If you elect to itemize deductions even though they are less than
your standard deduction, check here ▶
For Paperwork Reduction Act Notice, see Form 1040
instructions.

Cat. No. 17145C
Schedule A (Form 1040) 2014
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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: c1_2: c1_3:
F
o
rm 1040 Department of the Treasury—Internal Revenue Service
(99)U.S. Individual Income Tax Return 2014 OMB No. 1545-
0074 IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2014, or other tax year beginning ,
2014, ending , 20 See separate instructions.
Your first name and initial Last name Your social security
number
If a joint return, spouse’s first name and initial Last name
Spouse’s social security number
▲ Make sure the SSN(s) above
and on line 6c are correct.
Home address (number and street). If you have a P.O. box, see
instructions. Apt. no.
City, town or post office, state, and ZIP code. If you have a
foreign address, also complete spaces below (see instructions).

Foreign country name Foreign
province/state/county Foreign postal code
Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking
a box below will not change your tax or
refund. You Spouse
Filing Status
Check only one
box.
1 Single
2 Married filing jointly (even if only one had income)
3 Married filing separately. Enter spouse’s SSN above
and full name here. ▶
4 Head of household (with qualifying person). (See
instructions.) If
the qualifying person is a child but not your dependent, enter
this
child’s name here. ▶
5 Qualifying widow(er) with dependent child
Exemptions 6a Yourself. If someone can claim you as a
dependent, do not check box 6a . . . . .
b Spouse . . . . . . . . . . . . . . . . . . . . . . . .
}

c Dependents:
(1) First name Last name
(2) Dependent’s
social security number
(3) Dependent’s
relationship to you
(4) ✓ if child under age 17
qualifying for child tax credit
(see instructions)
If more than four
dependents, see
instructions and
check here ▶
d Total number of exemptions claimed . . . . . . . . . . . . . . . . .
Boxes checked
on 6a and 6b
No. of children
on 6c who:
• lived with you
• did not live with
you due to divorce
or separation
(see instructions)
Dependents on 6c
not entered above
Add numbers on

lines above ▶
Income
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
If you did not
get a W-2,
see instructions.
7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . .
7
8a Taxable interest. Attach Schedule B if required . . . . . . . . . .
. . 8a
b Tax-exempt interest. Do not include on line 8a . . . 8b
9 a Ordinary dividends. Attach Schedule B if required . . . . . . .
. . . . 9a
b Qualified dividends . . . . . . . . . . . 9b
10 Taxable refunds, credits, or offsets of state and local income
taxes . . . . . . 10
11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11
12 Business income or (loss). Attach Schedule C or C-EZ . . . . .
. . . . . 12

13 Capital gain or (loss). Attach Schedule D if required. If not
required, check here ▶ 13
14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . .
14
15 a IRA distributions . 15a b Taxable amount . . . 15b
16 a Pensions and annuities 16a b Taxable amount . . . 16b
17 Rental real estate, royalties, partnerships, S corporations,
trusts, etc. Attach Schedule E 17
18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . .
18
19 Unemployment compensation . . . . . . . . . . . . . . . . . 19
20 a Social security benefits 20a b Taxable amount . . . 20b
21 Other income. List type and amount 21
22 Combine the amounts in the far right column for lines 7
through 21. This is your total income ▶ 22
Adjusted
Gross
Income
23 Educator expenses . . . . . . . . . . . 23
24 Certain business expenses of reservists, performing artists,
and
fee-basis government officials. Attach Form 2106 or 2106-EZ
24
25 Health savings account deduction. Attach Form 8889 . 25

26 Moving expenses. Attach Form 3903 . . . . . . 26
27 Deductible part of self-employment tax. Attach Schedule SE
. 27
28 Self-employed SEP, SIMPLE, and qualified plans . . 28
29 Self-employed health insurance deduction . . . . 29
30 Penalty on early withdrawal of savings . . . . . . 30
31 a Alimony paid b Recipient’s SSN ▶ 31a
32 IRA deduction . . . . . . . . . . . . . 32
33 Student loan interest deduction . . . . . . . . 33
34 Tuition and fees. Attach Form 8917 . . . . . . . 34
35 Domestic production activities deduction. Attach Form 8903
35
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36
37 Subtract line 36 from line 22. This is your adjusted gross
income . . . . . ▶ 37
For Disclosure, Privacy Act, and Paperwork Reduction Act
Notice, see separate instructions. Cat. No. 11320B Form 1040
(2014)
Form 1040 (2014) Page 2
Tax and

Credits
38 Amount from line 37 (adjusted gross income) . . . . . . . . . . .
. . . 38
39a Check
if:
{ You were born before January 2, 1950, Blind.
Spouse was born before January 2, 1950, Blind.
} Total boxes
checked ▶ 39a
b If your spouse itemizes on a separate return or you were a
dual-status alien, check here ▶ 39b
Standard
Deduction
for—
• People who
check any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see
instructions.
• All others:
Single or
Married filing
separately,
$6,200
Married filing
jointly or
Qualifying

widow(er),
$12,400
Head of
household,
$9,100
40 Itemized deductions (from Schedule A) or your standard
deduction (see left margin) . . 40
41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41
42 Exemptions. If line 38 is $152,525 or less, multiply $3,950
by the number on line 6d. Otherwise, see instructions 42
43 Taxable income. Subtract line 42 from line 41. If line 42 is
more than line 41, enter -0- . . 43
44 Tax (see instructions). Check if any from: a Form(s) 8814 b
Form 4972 c 44
45 Alternative minimum tax (see instructions). Attach Form
6251 . . . . . . . . . 45
46 Excess advance premium tax credit repayment. Attach Form
8962 . . . . . . . . 46
47 Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . ▶ 47
48 Foreign tax credit. Attach Form 1116 if required . . . . 48
49 Credit for child and dependent care expenses. Attach Form
2441 49
50 Education credits from Form 8863, line 19 . . . . . 50
51 Retirement savings contributions credit. Attach Form 8880

51
52 Child tax credit. Attach Schedule 8812, if required . . . 52
53 Residential energy credits. Attach Form 5695 . . . . 53
54 Other credits from Form: a 3800 b 8801 c 54
55 Add lines 48 through 54. These are your total credits . . . . . .
. . . . . . 55
56 Subtract line 55 from line 47. If line 55 is more than line 47,
enter -0- . . . . . . ▶ 56
Other
Taxes
57 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . .
. 57
58 Unreported social security and Medicare tax from Form: a
4137 b 8919 . . 58
59 Additional tax on IRAs, other qualified retirement plans, etc.
Attach Form 5329 if required . . 59
60 a Household employment taxes from Schedule H . . . . . . . . .
. . . . . 60a
b First-time homebuyer credit repayment. Attach Form 5405 if
required . . . . . . . . 60b
61 Health care: individual responsibility (see instructions) Full-
year coverage . . . . . 61
62 Taxes from: a Form 8959 b Form 8960 c Instructions; enter

code(s) 62
63 Add lines 56 through 62. This is your total tax . . . . . . . . . . .
. . ▶ 63
Payments 64 Federal income tax withheld from Forms W-2 and
1099 . . 64
65 2014 estimated tax payments and amount applied from 2013
return 65
If you have a
qualifying
child, attach
Schedule EIC.
66a Earned income credit (EIC) . . . . . . . . . . 66a
b Nontaxable combat pay election 66b
67 Additional child tax credit. Attach Schedule 8812 . . . . . 67
68 American opportunity credit from Form 8863, line 8 . . . 68
69 Net premium tax credit. Attach Form 8962 . . . . . . 69
70 Amount paid with request for extension to file . . . . . 70
71 Excess social security and tier 1 RRTA tax withheld . . . . 71
72 Credit for federal tax on fuels. Attach Form 4136 . . . . 72
73 Credits from Form: a 2439 b Reserved c Reserved d 73
74 Add lines 64, 65, 66a, and 67 through 73. These are your
total payments . . . . . ▶ 74
Refund

Direct deposit?
See
instructions.
75 If line 74 is more than line 63, subtract line 63 from line 74.
This is the amount you overpaid 75
76a Amount of line 75 you want refunded to you. If Form 8888
is attached, check here . ▶ 76a
▶
▶
b Routing number ▶ c Type: Checking Savings
d Account number
77 Amount of line 75 you want applied to your 2015 estimated
tax ▶ 77
Amount
You Owe
78 Amount you owe. Subtract line 74 from line 63. For details
on how to pay, see instructions ▶ 78
79 Estimated tax penalty (see instructions) . . . . . . . 79
Third Party
Designee
Do you want to allow another person to discuss this return with
the IRS (see instructions)? Yes. Complete below. No
Designee’s
name ▶
Phone

no. ▶
Personal identification
number (PIN) ▶
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 Daytime phone number
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
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed

PTIN
Firm’s name ▶
Firm’s address ▶
Firm's EIN ▶
Phone no.
www.irs.gov/form1040 Form 1040 (2014)
Version A, Cycle 11
Internal Use Only
DRAFT AS OF
December 19, 2014
Version A, Cycle 11
Internal Use Only
DRAFT AS OF
December 19, 2014
2014 Form 1040
SE:W:CAR:MP
U.S. Individual Income Tax Return
Form
1040
Department of the Treasury—Internal Revenue Service
(99)
U.S. Individual Income Tax Return
2014
2014. Catalog Number 11320B.
OMB No. 1545-0074
O M B Number 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.

See separate instructions.
▲
Make sure the SSN(s) above and on line 6c are correct.
Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go
to this fund. Checking a box below will not change your tax or
refund.
Filing Status
Check only one box.
1
Single
2
Married filing jointly (even if only one had income)
3
Married filing separately. Enter spouse’s SSN above and full
name here. ▶
4
Head of household (with qualifying person). (See instructions.)
If the qualifying person is a child but not your dependent, enter
this child’s name here. ▶
5
Qualifying widow(er) with dependent child
Exemptions
6
a
Yourself. If someone can claim you as a dependent, do
not check box 6a
b
Spouse
}
c
Dependents:
(1) First name Last name
(2) Dependent’s
social security number
(3) Dependent’s relationship to you

(4) ✓ if child under age 17 qualifying for child tax credit
(see instructions)
(4) Check if child under age 17 qualifying for child tax credit
(see instructions).
If more than four dependents, see instructions and check
here ▶
d
Total number of exemptions claimed
Boxes checked on 6a and 6b
No. of children on 6c who:
• lived with you
• did not live with you due to divorce or separation
(see instructions)
Dependents on 6c not entered above
Add numbers on lines above ▶
Income
Attach Form(s) W-2 here. Also attach Forms W-2G and
1099-R if tax was withheld.
If you did not
get a W-2,
see instructions.
7
Wages, salaries, tips, etc. Attach Form(s) W-2
7
8
a
Taxable interest. Attach Schedule B if required
8a
b
Tax-exempt interest. Do not include on line 8a
8b
9
a
Ordinary dividends. Attach Schedule B if required
9a
b

Qualified dividends
9b
10
Taxable refunds, credits, or offsets of state and local income
taxes
10
11
Alimony received
11
12
Business income or (loss). Attach Schedule C or C-EZ
12
13
Capital gain or (loss). Attach Schedule D if required. If not
required, check here ▶
13
14
Other gains or (losses). Attach Form 4797
14
15
a
IRA distributions
15a
b Taxable amount
15b
16
a
Pensions and annuities
16a
b Taxable amount
16b
17
Rental real estate, royalties, partnerships, S corporations, trusts,
etc. Attach Schedule E
17
18

Farm income or (loss). Attach Schedule F
18
19
Unemployment compensation
19
20
a
Social security benefits
20a
b Taxable amount
20b
21
Other income. List type and amount
21
22
Combine the amounts in the far right column for lines 7 through
21. This is your total income ▶
22
Adjusted Gross Income
23
Educator expenses
23
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
24
25
Health savings account deduction. Attach Form 8889
25
26
Moving expenses. Attach Form 3903
26
27
Deductible part of self-employment tax. Attach Schedule SE
27

28
Self-employed SEP, SIMPLE, and qualified plans
28
29
Self-employed health insurance deduction
29
30
Penalty on early withdrawal of savings
30
31
a
Alimony paid
b Recipient’s SSN ▶
31a
32
IRA deduction
32
33
Student loan interest deduction
33
34
Tuition and fees. Attach Form 8917
34
35
Domestic production activities deduction. Attach Form 8903
35
36
36
37
Subtract line 36 from line 22. This is your adjusted gross
income ▶
37
For Disclosure, Privacy Act, and Paperwork Reduction Act
Notice, see separate instructions.
Cat. No. 11320B

Form 1040 (2014)
Form 1040 (2014)
Page 2
Tax and Credits
38
Amount from line 37 (adjusted gross income)
38
39
a
Check if:
{
}
Total boxes checked ▶
39a
b
If your spouse itemizes on a separate return or you were a dual-
status alien, check here ▶
Standard Deduction for—
• People who check any box on line 39a or 39b or who can be
claimed as a dependent, see instructions.
• All others:
Single or Married filing separately, $6,200
Married filing jointly or Qualifying widow(er), $12,400
Head of household, $9,100
40
Itemized deductions (from Schedule A) or your standard
deduction (see left margin)
40
41
Subtract line 40 from line 38
41
42
Exemptions. If line 38 is $152,525 or less, multiply $3,950 by
the number on line 6d. Otherwise, see instructions
42
43

Taxable income. Subtract line 42 from line 41. If line 42 is
more than line 41, enter -0-
43
44
Tax (see instructions). Check if any from:
a
b
c
44
45
Alternative minimum tax (see instructions). Attach Form 6251
45
46
Excess advance premium tax credit repayment. Attach Form
8962
46
47
Add lines 44, 45, and 46 ▶
47
48
Foreign tax credit. Attach Form 1116 if required
48
49
Credit for child and dependent care expenses. Attach Form 2441
49
50
Education credits from Form 8863, line 19
50
51
Retirement savings contributions credit. Attach Form 8880
51
52
Child tax credit. Attach Schedule 8812, if required
52
53

Residential energy credits. Attach Form 5695
53
54
Other credits from Form:
a
b
c
54
55
Add lines 48 through 54. These are your total credits
55
56
Subtract line 55 from line 47. If line 55 is more than line 47,
enter -0- ▶
56
Other Taxes
57
Self-employment tax. Attach Schedule SE
57
58
Unreported social security and Medicare tax from Form:
a
b
58
59
Additional tax on IRAs, other qualified retirement plans, etc.
Attach Form 5329 if required
59
60
a
Household employment taxes from Schedule H
60a
b
First-time homebuyer credit repayment. Attach Form 5405 if
required
60b

61
Health care: individual responsibility (see instructions)
61
62
Taxes from:
a
b
c
enter code(s)
62
63
Add lines 56 through 62. This is your total tax ▶
63
Payments
64
Federal income tax withheld from Forms W-2 and 1099
64
65
2014 estimated tax payments and amount applied from 2013
return
65
If you have a qualifying child, attach Schedule EIC.
66
a
Earned income credit (EIC)
66a
b
Nontaxable combat pay election
66b
67
Additional child tax credit. Attach Schedule 8812 .
67
68
American opportunity credit from Form 8863, line 8
68

69
Net premium tax credit. Attach Form 8962
69
70
Amount paid with request for extension to file
70
71
Excess social security and tier 1 RRTA tax withheld
71
72
Credit for federal tax on fuels. Attach Form 4136
72
73
Credits from Form:
a
b
c
d
73
74
Add lines 64, 65, 66a, and 67 through 73. These are your total
payments ▶
74
Refund
Direct deposit? See instructions.
75
If line 74 is more than line 63, subtract line 63 from line 74.
This is the amount you overpaid
75
76
a
Amount of line 75 you want refunded to you. If Form 8888 is
attached, check here ▶
76a
▶
▶

b
Routing number
▶ c Type:
d
Account number
77
Amount of line 75 you want applied to your 2015 estimated
tax ▶
77
Amount You Owe
78
Amount you owe. Subtract line 74 from line 63. For details on
how to pay, see instructions ▶
78
79
Estimated tax penalty (see instructions)
79
Third Party Designee
Do you want to allow another person to discuss this return with
the IRS (see instructions)?
Designee’sname ▶
Phoneno. ▶
Personal identificationnumber (PIN) ▶
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
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
Date
Check if
self-employed
www.irs.gov/form1040
Form 1040 (2014)
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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: f2_01: f2_02: c2_01: c2_02:
c2_03: c2_04: f2-03: c2_05: f2_04: f2_05: f2_06: f2_07: f2_08:
f2_09: f2_10: f2_11: c2_06: c2_07: c2_08: 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:
c2_09: c2_10: c2_11: f2_33: f2_34: f2_35: f2_36: f2_37: f2_38:
f2_39: f2_40: f2_41: c2_12: c2_13: f2_42: f2_43: f2_44: f2_45:
f2_46: f2_47: f2_48: f2_49: c2_14: f2_50: f2_51: c2_15: c2_16:
c2_17: f2_52: f2_53: f2_54: f2_55: f2_56: f2_57: f2_58: f2_59:
f2_60: f2_61: 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: c2_18:
c2_19: c2_20: c2_21: f2_77: f2_78: f2_79: f2_80: f2_81: f2_82:
f2_83: c2_22: f2_84: f2_85: c2_23: f2_88: f2_89: f2_90: f2_91:
f2_92: f2_93: c2_24: f2_94: f2_95: f2_96: f2_97: f2_98: f2_99:

f2_100: f2_101: c2_25: f2_102: f2_103: f2_104: f2_105:
f2_106:

SCHEDULE E (Form 1040) Department of the Treasury In.docx

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SCHEDULE E (Form 1040) Department of the Treasury In.docx