$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. Filing status: | Single Married fling jointly Married filing separately |Head of household Qualifying widowter) 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 Full-year health care coverage OSpouse is blind Spouse itemizes on a separate return or you were dual-status alien or exempt (see inst.) Home address (number and street). If you have a P.O. box, see instructions Apt. no. Presidential Election Campaign (see inst.) You spouse City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents, see inst and . here Dependents (see instructions): (2) Social security number (3) Relationship to you 4) w if qualifies for (see inst.): [1) First name Last name Child tax credit Credit for other dependents Sign 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 trus, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your occupation If the IRS sent you an Identity Protection Joint return? N, enter it See instructions. hare (aas inst.) Keep a copy for pouse's signature. If a joint return, both must sign. |Date Spouse's occupation f the IRIS sent you an Identity Protection your records. N, enter it here (Bea inst.) Preparer's name PTIN Firm's EIN Check if: Paid Preparer's signature Preparer ard Party Designee Firm's name Phone no. self-employed Use Only Firm's address For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 113208 Form 1040 (2019)Form 1040 (2018) Page 2 Wages, salaries, tips, etc. Attach Form(s) W-2 . 1 2a Tax-exempt interest . 28 b Taxable interest 2b Attach Form(s) W-2. Also attach 38 Qualified dividends . 38 b Ordinary dividends 3b Form() W-2G and 1080-A if tax was 4a IRAS, pensions, and annuities 48 b Taxable amount 4b withheld. 58 Social security benefits . 58 b Taxable amount 5b 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 6 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, Standard subtract Schedule 1, line 36, from line 6 Deduction for- Standard deduction or itemized deductions (from Schedule A) Single or married filing separately, Qualified business income deduction (see instructions) . $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- 10 Married filing Jointly or Qualifying|1 a Tax (see inst.) (check if any from: 1 | Form(s) 8914 2 (] For 4972 3] widowjar $24,000 b Add any amount from Schedule 2 and check here 11 Head of 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 12 $18,004 13 Subtract line 12 from line 11. If zero or less, enter -0- 13 If you checked 14 Other taxes. Attach Schedule 4 . 14 any box under Standard 15 Total tax. Add lines 13 and 14 . 15 deduction 16 16 see instructions. Federal income tax withheld from Forms W-2 and 1099 47 Refundable credits: a ElC (see inst.) b Sch. 8812 c Form 8683 Add any amount from Schedule 5 17 16 Add lines 16 and 17. These are your total payments 18 Refund 19 If line 16 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 8388 is attached, check here 20a Direct deposit? b See instructions. Routing number c Type: Checking Savings 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 (2019)SCHEDULE 1 (Form 1040) Additional Income and Adjustments to Income OMB No. 1545-0074 Attach to Form 1040. 2018 Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 Your social security number Additional 1-9b Reserved 1-9b Income 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 15a Reserved 15b 16a Reserved 16b 17 Rental real estate, royalties, partnerships, $ corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F . 18 19 Unemployment compensation 19 20a Reserved 20b 21 Other income. List type and amount 21 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23 22 Adjustments 23 Educator expenses 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . 24 25 Health savings account deduction. Attach Form 8689 25 26 Moving expenses for members of the Armed Forces. 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 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction . 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 36 For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 71479F Schedule 1 (Form 1040) 2018SCHEDULE 4 (Form 1040) Other Taxes OMB No. 1545-0074 Attach to Form 1040. 2018 Department of the Treasury Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Internal Revenue Service Sequence No. 04 Name(s) shown on Form 1040 Your social security number Other 57 Self-employment tax. Attach Schedule SE 57 Taxes 58 Unreported social security and Medicare tax from: Form a 4137 b ] 8919 58 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 59 60a Household employment taxes. Attach Schedule H . . 60a b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required . 60b 61 Health care: individual responsibility (see instructions) . . 61 62 Taxes from: a Form 8959 b ] Form 8960 cOInstructions; enter code(s) 62 63 Section 965 net tax liability installment from Form 965-A 63 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040, line 14 . 64 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71481R Schedule 4 (Form 1040) 2018SCHEDULE 5 Other Payments and Refundable Credits OMB No. 1545-0074 (Form 1040) Attach to Form 1040. 2018 Department of the Treasury Attachment Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 05 Name(s) shown on Form 1040 Your social security number Other 65 Reserved . . . . . . Payments 66 2018 estimated tax payments and amount applied from 2017 return 66 67a 67a and Reserved b Reserved . 67b Refundable 68-69 Reserved . . 68-69 Credits 70 Net premium tax credit. Attach Form 8962 70 71 Amount paid with request for extension to file (see instructions) 71 72 Excess social security and tier 1 RRTA tax withheld . . 72 73 Credit for federal tax on fuels. Attach Form 4136 . 73 74 Credits from Form: a 2439 b Reserved c 8885 74 75 Add the amounts in the far right column. These are your total other payments and refundable credits. Enter here and include on Form 1040, line 17. 75 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71482C Schedule 5 (Form 1040) 2018SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040) Go to www.irs.gov/ScheduleA for instructions and the latest information. 2018 Department of the Treasury Attach to Form 1040. Attachment Internal Revenue Service (39) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Sequence No. 07 Name(s) shown on Form 1040 Your social security number Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) Dental 2 Enter amount from Form 1040, line 7 2 Expenses 3 Multiply line 2 by 7.5% (0.075) . . 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- Taxes You 5 State and local taxes. Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box . . 5a b State and local real estate taxes (see instructions). 5b State and local personal property taxes . 5c d Add lines 5a through 5c . 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 5e 6 Other taxes. List type and amount 7 Add lines 5e and 6 7 Interest You 8 Home mortgage interest and points. If you didn't use all of your Paid home mortgage loan(s) to buy, build, or improve your home, Caution: Your mortgage interest see instructions and check this box . deduction may be a Home mortgage interest and points reported to you on Form limited (see instructions. 1098 Ba b 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 8b Points not reported to you on Form 1098. See instructions for special rules . 8c d Reserved . 8d e Add lines Ba through 8c Be 9 Investment interest. Attach Form 4952 if required. S instructions . 9 10 Add lines Be and 9 10 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, Charity see instructions 11 12 Other than by cash or check. If any gift of $250 or more, see If you made a gift and got a instructions. You must attach Form 8283 if over $500 12 benefit for it, 13 Carryover from prior year 13 see instructions. 14 Add lines 11 through 13 . 14 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other-from list in instructions. List type and amount Itemized Deductions 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040, line 8 . . 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check here For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 171450 Schedule A (Form 1040) 2018SCHEDULE B OMB No. 1545-0074 (Form 1040) Interest and Ordinary Dividends Go to www.irs.gov/ScheduleB for instructions and the latest information. 2018 Department of the Treasury Attachment Internal Revenue Service (89) Attach to Form 1040. Sequence No. 08 Name(s) shown on retum Your social security number Part I List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, O substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. Add the amounts on line 1 . . 2 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 1040, line 2b . Note: If line 4 is over $1,500, you must complete Part III. Amount Part II 5 List name of payer Ordinary Dividends See instructions and the instructions for Form 1040, line 3b.) 5 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 Add the amounts on line 5. Enter the total here and on Form 1040, line 3b on that form. 6 6 Note: If line 6 is over $1,500, you must complete Part III. Part III 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 Foreign 7a At any time during 2018, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial (See instructions.) 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 2018, 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 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2018SCHEDULE C Profit or Loss From Business OMB No. 1545-0074 (Form 1040) (Sole Proprietorship) 2018 Department of the Treasury Go to www.irs.gov/ScheduleC for instructions and the latest information. Attachment Internal Revenue Service (83) >Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065 Sequence No. 09 Name of proprietor Social security number (SSN) Principal business or profession, including product or service (see instructions) B Enter code from instructions Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.) Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you "materially participate" in the operation of this business during 20187 If "No," see instructions for limit on losses Yes No -IOT If you started or acquired this business during 2018, check here . Did you make any payments in 2018 that would require you to file Form(s) 10997 (see instructions) Yes No If "Yes," did you or will you file required Forms 1099? Yes No Part | Income Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the *Statutory employee" box on that form was checked . Retums and allowances Subtract line 2 from line 1 Cost of goods sold (from line 42) Gross profit. Subtract line 4 from line 3 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6 . Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising . 8 18 Office expense (see instructions) 18 9 Car and truck expenses (see Pension and profit-sharing plans 19 instructions). Rent or lease (see instructions): 10 Commissions and fees 10 a Vehicles, machinery, and equipment 20a 11 Contract labor (see instructions) 11 Other business property 20b Depletion . 12 21 Repairs and maintenance . 21 13 Depreciation and section 179 Supplies (not included in Part III) . 22 expense deduction (not 23 Taxes and licenses . 23 included in Part Ill) (see instructions). 13 24 Travel and meals: 14 Employee benefit programs Travel . . 24a (other than on line 19). 14 Deductible meals (see 15 Insurance (other than health) 15 instructions) . 24b 16 Interest (see instructions): 25 Utilities . 25 a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits) . 26 b Other 16b 27a Other expenses (from line 48) . 27a 17 Legal and professional services 17 b Reserved for future use 27b Total expenses before expenses for business use of home. Add lines : through 27a . 28 8 8 8 Tentative profit or (loss). Subtract line 28 from line 7 . . 29 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method fillers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business:_ Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 30 31 Net profit or (loss). Subtract line 30 from line 29. . If a profit, enter on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 31 If a loss, you must go to line 32. 32 If you have a loss, check the box that describes your investment in this activity (see instructions). . If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions) 32a | All investment is at risk. Estates and trusts, enter on Form 1041, line 3. 32b | Some investment is not at risk If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334F Schedule C (Form 1040) 2018Schedule C (Form 1 Page 2 Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: a Cost b ] Lower of cost or market Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? if "Yes," attach explanation . Yes No Inventory at beginning of year. If different from last year's closing inventory, attach explanation . 35 36 Purchases less cost of items withdrawn for personal use 36 37 Cost of labor. Do not include any amounts paid to yourself . 37 38 Materials and supplies 39 Other costs . 30 40 Add lines 35 through 39 40 41 Inventory at end of year. 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . 42 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 13 When did you place your vehicle in service for business purposes? (month, day, year) 44 Of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for: Business b Commuting (see instructions) o Other 45 Was your vehicle available for personal use during off-duty hours? .Yes No 46 Do you (or your spouse) have another vehicle available for personal use?. Yes No 47a Do you have evidence to support your deduction? Yes No b If "Yes," is the evidence written? .Yes No Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30 48 Total other expenses. Enter here and on line 27a 48 Schedule C (Form 1040) 2018SCHEDULE SE OMB No. 1545-0074 (Form 1040) Self-Employment Tax 2018 Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information. Attachment Internal Revenue Service (90) Attach to Form 1040 or Form 1040NR. Sequence No. 17 Name of person with self-employment income (as shown on Form 1040 or Form 1 040NR) Social security number of person with self-employment income Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2018? No Yes Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed Yes Was the total of your wages and tips subject to social security Yes on earnings from these sources, but you owe self-employment or railroad retirement (tier 1) tax plus your net earnings from tax on other earnings? self-employment more than $128,4007 No No Are you using one of the optional methods to figure your net Yes Did you receive tips subject to social security or Medicare tax Yes earnings (see instructions)? that you didn't report to your employer? No No No Did you report any wages on Form 8919, Uncollected Social Yes Did you receive church employee income (see instructions) Y Security and Medicare Tax on Wages? reported on Form W-2 of $108.28 or more? No You may use Short Schedule SE below You must use Long Schedule SE on page 2 Section A-Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. la Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065) box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report . . 2 Combine lines 1a, 1b, and 2 3 A Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't file this schedule unless you have an amount on line 1b. Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 Self-employment tax. If the amount on line 4 is: . $128,400 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . More than $128,400, multiply line 4 by 2.9% (0.029). Then, add $15,921.60 to the result. Enter the total here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . 5 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 6 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 113562 Schedule SE (Form 1040) 2018Schedule SE (Form 1040) 2018 Attachment Sequence No. 17 Page 2 Name of person with self-employment income (as shown on Form 1040 or Form 1 040NR) Social security number of person with self-employment income Section B-Long Schedule SE Part | Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part I . DO la Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065) box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions) . IN 3 Combine lines 1a, 1b, and 2. . 3 If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 4a Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here 4b Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -0- and continue 4c 5a Enter your church employee income from Form W-2. See instructions for definition of church employee income 5a b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- 5b Add lines 4c and 5b 6 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2018 . 7 Ba Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $128,400 or more, skip lines 8b through 10, and go to line 11 8a b Unreported tips subject to social security tax (from Form 4137, line 10) 8b Wages subject to social security tax (from Form 8919, line 10) 8c Add lines 8a, 8b, and 8c . 8d 9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 9 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . 10 11 Multiply line 6 by 2.9% (0.029) . . 11 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 4 (Form 1040), line 57, or Form 1040NR, line 55 . . . 12 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040), line 27, or Form 1040NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $7,920, or (b) your net farm profits? were less than $5,717. 14 Maximum income for optional methods . . 14 15 Enter the smaller of: two-thirds (3/3) of gross farm income' (not less than zero) or $5,280. Also Include this amount on line 4b above . 15 Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits were less than $5,717 and also less than 72.189% of your gross nonfarm income,* and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 16 Subtract line 15 from line 14 . 16 17 Enter the smaller of: two-thirds (3/a) of gross nonfarm income* (not less than zero) or the amount on line 16. Also include this amount on line 4b above . 17 1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code 2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the A; and Sch. K-1 (Form 1065-B), box 9, code J1. amount you would have entered on line 1b had you not used the optional From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code method. C; and Sch. K-1 (Form 1065-B), box 9, code J2. Schedule SE (Form 1040) 2018SCHEDULE 8812 Form 1040) Additional Child Tax Credit 1040 OMB No. 1545-0074 Attach to Form 1040 or Form 1040NR. 040NR 2018 Department of the Treasury Go to www.irs.gov/Schedule8812 for instructions and the latest 8812 Attachment Internal Revenue Service (99) information Sequence No. 47 Name(s) shown on retum Your social security number Part | All Filers Caution: If you file Form 2565 or 2565-EZ, stop here; you cannot claim the additional child tax credit. 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 fillers: 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). Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 . 2 AUN Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . 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 . 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. Enter the smaller of line 3 or line 4 5 6a Earned income (see separate instructions) b Nontaxable combat pay (see separate instructions) . 6b 7 Is the amount on line 6a more than $2,5007 No. Leave line 7 blank and enter -0- on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result 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 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 fliers: 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. 10 1040NR fillers: 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. Add lines 9 and 10 12 1040 fillers: Enter the total of the amounts from Form 1040, line 17a, and Schedule 5 (Form 1040), line 72. 1040NR fliers: 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 Enter this amount on 1040 Form 1040, Are 176, or Form KOMONR, fine 64. 1... 1040NR For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040) 2018