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However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

The instructions for the new schedules are at the end of the Instructions for Form 1040. If you used one of these forms in the past, you will now file Form 1040. If your child doesn’t qualify you for the child tax credit but has a taxpayer identification number (TIN) issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new credit for other dependents for that child. The deduction can be taken in addition to your standard deduction or itemized deductions. Special rules for eligible gains invested in Qualified Opportunity Funds.

Some 2018 forms and publications that were released in 2017 or early 2018 may still have references to Form 1040A or Form 1040EZ. If you have an eligible gain, you can invest that gain into a Qualified Opportunity Fund (QO Fund) and elect to defer part or all of the gain that is otherwise includible in income.

Listed below are important reminders and other items that may help you file your 2018 tax return. If you had foreign financial assets in 2018, you may have to file Form 8938 with your return. You can pay your taxes by making electronic payments online; from a mobile device using the IRS2Go app; or in cash, or by check or money order. The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Also throughout this publication are flowcharts and tables that present tax information in an easy-to-understand manner.

Many of these items are explained in more detail later in this publication. If you were affected by a disaster in 2016 or 2017, see Pub. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by law or a tax treaty. See Form 8938 and its instructions or visit IRS.gov/Form8938 for details. You can get an automatic 6-month extension of time to file your tax return. Paying electronically is quick, easy, and faster than mailing in a check or money order. Visit IRS.gov/Forms Pubs to download forms and publications. You don't need to renew your ITIN if you don't need to file a federal tax return. ITINs with middle digits 70, 71, 72, 78, 79, or 80 that expired in 2016 or 2017 also can be renewed if you need to file a tax return in 2019 and haven’t already renewed the ITIN. The IRS has published a list of positions that are identified as frivolous.

The exemption amount for the AMT has increased to ,300 (9,400 if married filing jointly or qualifying widow(er); ,700 if married filing separately). You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Each part is further divided into chapters, most of which generally discuss one line of the form or one line of one of the six schedules.In terms of Match.com, it’s all about the numbers, numbers, numbers — specifically, over 30 million members, more than 13.5 million visitors a month, and billions of romantic connections.We listed Match among the best free dating sites for single parents because this is the service that can put you in front of the most compatible people, so you really don’t have to look anywhere else.Most of these changes are discussed in more detail throughout this publication. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/Pub17. Form 1040, which many taxpayers can file by itself, is supplemented with new Schedules 1 through 6. If you live in Maine or Massachusetts, you have until April 17, 2019, because of the Patriots’ Day holiday in those states and the Emancipation Day holiday in the District of Columbia. The child tax credit and credit for other dependents are both figured using the Child Tax Credit and Credit for Other Dependents Worksheet and reported on line 12a of Form 1040. Social security number (SSN) required for child tax credit.To learn whether this legislation was enacted, resulting in changes that affect your 2018 tax return, go to Recent Developments at IRS.gov/Pub17. These additional schedules will be used as needed to complete more complex tax returns. Forms 1040A and 1040EZ aren’t available to file your 2018 taxes. Your child must have an SSN valid for employment issued before the due date of your 2018 return (including extensions) to be claimed as a qualifying child for the child tax credit or additional child tax credit. Beginning in 2018, you may be able to deduct up to 20% of your qualified business income from your qualified trade or business, plus 20% of your qualified real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income.

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