2020 Publication 17
Departmentof theTreasuryYour FederalIncome TaxFor IndividualsPublication 17Catalog Number 10311GFor use in preparing2020 ReturnsInternalRevenueServiceTAX GUIDE2020Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español)Feb 11, 2021 IRS.gov/Chinese (中文) IRS.gov/Korean (한국어) IRS.gov/Russian (Pусский) IRS.gov/Vietnamese (TiếngViệt)
Your FederalIncome TaxDepartmentof theTreasuryFor IndividualsInternalRevenueServiceContentsWhat's New. 1Reminders . . . . . . . . . . . . . . . . . . . . . . . .3Introduction . . . . . . . . . . . . . . . . . . . . . . .3Part One. The Income Tax Return . . . .1 Filing Information . . . . . . . . . . .2 Filing Status . . . . . . . . . . . . . .3 Dependents . . . . . . . . . . . . . .4 Tax Withholding and Estimated Tax.Part Two. Income and Adjustmentsto Income . . . . . . . . . . . . . . . . . .5 Wages, Salaries, and Other Earnings .6 Interest Income . . . . . . . . . . . . . .7 Social Security and Equivalent RailroadRetirement Benefits . . . . . . . . . . .8 Other Income . . . . . . . . . . . . . . .9 Individual Retirement Arrangements(IRAs) . . . . . . . . . . . . . . . . . .55202536. . . 45. . . 46. . . 5311 Taxes . . . . . . . . . . . . . . . . . . . . . . 9412 Other Itemized Deductions . . . . . . . . . . 98Part Four. Figuring Your Taxes, andRefundable and Nonrefundable Credits . . 10413 How To Figure Your Tax . . . . . . . . . . . 10414 Child Tax Credit and Credit for OtherDependents . . . . . . . . . . . . . . . . . 1062020 Tax Table. . . . . . . . . . . . . . . . . . . . 1102020 Tax Computation Worksheet. . . . . . . . 1222020 Tax Rate Schedules . . . . . . . . . . . . . . 123Your Rights as a Taxpayer . . . . . . . . . . . . . 124How To Get Tax Help. . . . . . . . . . . . . . . . 125. . . 61. . . 66Index. . . 75Where To File . . . . . . . . . . . . . . . . . . . . . 136. . . . . . . . . . . . . . . . . . . . . . . . . . 127Part Three. Standard Deduction, ItemizedDeductions, and Other Deductions . . . . . . 9010 Standard Deduction . . . . . . . . . . . . . . 90All material in thispublication may bereprinted freely. Acitation to Your FederalIncome Tax (2020)would be appropriate.The explanations and examples in this publicationreflect the interpretation by the Internal Revenue Service(IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions.However, the information given does not cover everysituation and is not intended to replace the law or changeits meaning.This publication covers some subjects on which acourt may have made a decision more favorable totaxpayers than the interpretation by the IRS. Until thesediffering interpretations are resolved by higher courtdecisions or in some other way, this publication willcontinue to present the interpretations by the IRS.All taxpayers have important rights when working withthe IRS. These rights are described in Your Rights as aTaxpayer in the back of this publication.
What's NewThis section summarizes importanttax changes that took effect in2020. Most of these changes arediscussedinmoredetailthroughout this publication.Future developments. For thelatest information about the tax lawtopics covered in this publication,such as legislation enacted after itwas published, go to IRS.gov/Pub17.Publication 17 changes. Wehave removed the following 2019chapters from this publication: 6, 8,9, 10, 13, 14, 15, 16, 18, 19, 20,22, 24, 25, 26, 29, 30, 31, 33, 34,35, and 36. You can find most ofthe information previously found inthose chapters in the primary publication. Please see 2020 Publication 17 changes, later.Due date of return. File your taxreturn by April 15, 2021. See chapter 1.Economicimpactpayments—EIP 1 and EIP 2. Anyeconomic impact payments you received are not taxable for federalincome tax purposes, but they reduce your recovery rebate credit.Recovery rebate credit. Thiscredit is figured like last year's economic impact payment, except eligibility and the amount of the creditare based on your tax year 2020information. For more information,see the instructions for Forms 1040and 1040-SR, line 30, and the Recovery Rebate Credit Worksheet tofigure your credit amount.Other taxpayer relief. Recentlegislation provided certain tax-related benefits, including the following.spread of coronavirus. Formore information, see the instructions for Schedule 1(Form 1040), line 10, and Educator Expenses in Pub. 529,Miscellaneous Deductions. If you were impacted by cer-tain federally declared disasters, special rules may applyto distributions from your IRA,profit-sharing plan, or retirement plan. See Pubs. 590-Band 575 for details.Form 1040-NR revision. Form1040-NR has been revised to moreclosely follow the format of Forms1040 and 1040-SR. Beginning in2020, Form 1040-NR will useSchedules 1, 2, and 3.Charitable contributions. If youdon't itemize your deductions onSchedule A (Form 1040), you mayqualify to take a deduction for charitable contributions of up to 300.For more information, see the instructions for Forms 1040 and1040-SR, line 10b.Temporary suspension of limitsfor cash contributions. For taxyear 2020, certain cash contributions you made are not subject tothe 60% limit for cash contributions. For more information, seePub. 526.Standard deduction amount increased. For 2020, the standarddeduction amount has been increased for all filers. The amountsare: Single or Married filing separately— 12,400; Married filing jointly or Qualifying widow(er)— 24,800; and Head of household— 18,650. Election to use your 2019See chapter 10. Election to use your 2019Virtual currency. If, in 2020, youengaged in a transaction involvingvirtual currency, you will need toanswer the question on page 1 ofForm 1040 or 1040-SR. See VirtualCurrency in the Instructions forForms 1040 and 1040-SR. In 2019,this question was on Schedule 1.earned income to figure your2020 earned income credit.For more information, see theinstructions for Forms 1040and 1040-SR, line 27, formore information on this election.earned income to figure your2020 additional child taxcredit. For more information,see the instructions for Forms1040 and 1040-SR, line 28,and the Instructions forSchedule 8812 for more information on this election. Educator expenses includeamounts paid or incurred afterMarch 12, 2020, for personalprotective equipment, disinfectant, and other suppliesused for the prevention of thePublication 17 (2020)Deductible IRA contributions.You no longer need to be youngerthan age 701/2 to take a deductionfor your contributions to an IRA.See the instructions for Schedule 1(Form 1040), line 19.Coronavirus tax relief for certain individuals. The CoronavirusAid, Relief, and Economic Security(CARES) Act permits certain individuals who file Schedule SE(Form 1040) or Schedule H (Form1040) to defer the payment of 50%of the social security tax imposedfor the period beginning on March27, 2020, and ending December31, 2020. For more information,see the instructions for Schedule SE (Form 1040) or Schedule H(Form 1040). For information on reporting the deferral, see the instructions for Schedule 3 (Form1040), line 12e.Coronavirus distributions. Recent legislation contains new rulesthat provide for tax-favored withdrawals, income inclusion, and repayments for individuals who werediagnosed with or suffered economic losses as a result of the coronavirus. See Coronavirus Distributions in Pub. 590-B for moreinformation.Qualified birth or adoption distribution. Beginning in tax yearsafter December 31, 2019, you cantake a distribution from your IRAwithout it being subject to the 10%additional tax for early distributions. For more information, seePub. 590-B.Qualified disaster distributions.Special rules provide for tax-favored distributions from and repayments to certain retirement plansfor taxpayers who suffered economic losses as a result of certaindisasters in tax years 2018, 2019,and 2020. However, these disasters do not include major disastersdeclared only by reason ofCOVID-19.For your 2020 return, thesequalified disaster distributions arethose qualified disaster distributions reported on the 2020 Form8915-C, Qualified 2018 DisasterRetirement Plan Distributions andRepayments, and described in itsinstructions; the 2020 Form8915-D, Qualified 2019 DisasterRetirement Plan Distributions andRepayments, and described in itsinstructions; the 2020 Form8915-E, Qualified 2020 DisasterRetirement Plan Distributions andRepayments (Use for Coronavirus-Related Distributions), and described in its instructions. For moreinformation, see chapter 9.Credits for sick and family leavefor certain self-employed individuals. The Families First Coronavirus Relief Act (FFCRA) helpsself-employed individuals affectedby coronavirus by providing paidsick leave and paid family leavecredits equivalent to those that employers are required to providetheir employees for qualified sickleave wages and qualified familyleave wages paid during the periodbeginning April 1, 2020, and ending December 31, 2020. For moreinformation, see the instructions forForm 7202 and Schedule 3 (Form1040), line 12b.Form 1040-X, Amended U.S. Individual Income Tax Return.Starting last summer, taxpayerswere able to file their Form 1040-Xelectronically using available taxsoftware products. The electronicForm 1040-X will be implementedin phases. During the first phase,only tax year 2019 Forms 1040and 1040-SR returns can be amended electronically. Taxpayers willstill have the option to submit a paper version of the Form 1040-Xand should follow the instructionsfor preparing and submitting thepaper form.Schedule LEP (Form 1040), Request for Change in LanguagePreference. Schedule LEP is anew form that allows taxpayers tostate a preference to receive written communications from the IRSin a language other than English.For more information, includingwhat languages are available andhow to file, see Schedule LEP.Standard mileage rates. The2020 rate for business use of yourvehicle is 57.5 cents a mile. The2020 rate for use of your vehicle toget medical care or to move is 17cents a mile. See Moving Expenses in Pub. 3, Armed Forces' TaxGuide.Alternative minimum tax (AMT)exemption amount increased.The AMT exemption amount is increased to 72,900 ( 113,400 ifmarried filing jointly or qualifyingwidow(er); 56,700 if married filingseparately). The income levels atwhich the AMT exemption beginsto phase out have increased to 518,400 ( 1,036,800 if married filing jointly or qualifying widow(er)).Qualified business income deduction. The simplified worksheetfor figuring your qualified businessincome deduction is now Form8995, Qualified Business IncomeDeduction Simplified Computation.If you don't meet the requirementsto file Form 8995, use Form8995-A, Qualified Business Income Deduction. For more information, see each form's instructions.Adoption credit. The adoptioncredit and the exclusion for employer-provided adoption benefitshave both increased to 14,300per eligible child in 2020. Theamount begins to phase out if youhave modified adjusted gross income (MAGI) in excess ofPage 1
214,520 and is completelyphased out if your MAGI is 254,520 or more.Identity Protection PersonalIdentificationNumbers(IPPINs). New IP PINs are generatedevery year. This year, they will generally be sent out by mid-January2021. Use this IP PIN on your 2020return as well as any prior-year returns you file in 2021.Tuition and fees. The tuition andfees deduction is extended forqualified tuition and fees paid incalendar years 2018, 2019, and2020. Don’t claim the deduction forexpenses paid after 2020 unlessthe credit is extended again.Extended due dates for estimated tax payments. The due datefor filing estimated tax forms andpaying estimated taxes has beenpostponed to July 15, 2020.Change in tax rates. Recent legislation modified the tax rates andbrackets used to figure the tax on2020 unearned income for certainchildren. See the Instructions forForm 8615 or Pub. 929 for more information.Contribution deadline extension. The 2019 traditional andRoth IRA contribution deadline wasextended to July 15, 2020.Modified AGI limit for traditionalIRA contributions. For 2020, ifyou are covered by a retirementplan at work, your deduction forcontributions to a traditional IRA isreduced. For more information, seechapter 9.Modified AGI limit for Roth IRAcontributions. For 2020, yourRoth IRA contribution limit is reduced. For more information, seechapter 9.Estimated tax payments now reported on line 26. In 2019, estimated tax payments and anyamount applied from your previousyear’s return were reported onSchedule 3 (Form 1040), line 8. In2020, these payments will be reported on Form 1040 or 1040-SR,line 26.2020 Publication 17 ChangesNote. This publication does not cover the topics listed in the following table. Please see the primary publication.Chapter RemovedTitle of ChapterPrimary Publication6Tip IncomePub. 531, Reporting Tip Income8Dividends and Other DistributionsPub. 550, Investment Income andExpenses9Rental Income and ExpensesPub. 527, Residential Rental Property(Including Rental of Vacation Homes)10Retirement Plans, Pensions, and Annuities Pub. 575, Pension and Annuity Income13Basis of PropertyPub. 551, Basis of Assets14Sale of PropertyPub. 55015Selling Your HomePub. 523, Selling Your Home16Reporting Gains and LossesPub. 55018AlimonyPub. 504, Divorced or SeparatedIndividuals19Education-Related AdjustmentsPub. 970, Tax Benefits for Education20Other Adjustments to IncomePub. 463, Travel, Gift, and Car Expenses22Medical and Dental ExpensesPub. 502, Medical and Dental Expenses24Interest ExpensePub. 550Pub. 936, Home Mortgage InterestDeduction25Charitable ContributionsPub. 561, Determining the Value ofDonated PropertyPub. 526, Charitable Contributions26Nonbusiness Casualty and Theft LossesPub. 547, Casualties, Disasters, and Thefts29Tax on Unearned Income of Certain Minor Pub. 929, Tax Rules for Children andChildrenDependents30Child and Dependent Care CreditPub. 503, Child and Dependent CareExpenses31Credit for the Elderly or the DisabledPub. 524, Credit for the Elderly or theDisabled33Education CreditsPub. 970, Tax Benefits for Education34Earned Income Credit (EIC)Pub. 596, Earned Income Credit (EIC)35Premium Tax CreditPub. 974, Premium Tax Credit (PTC)36Other CreditsPage 2Publication 17 (2020)
RemindersListedbelowareimportantreminders and other items thatmay help you file your 2020 taxreturn. Many of these items areexplained in more detail later in thispublication.Special rules for eligible gainsinvested in Qualified Opportunity Funds. If you have an eligiblegain, you can invest that gain into aQualified Opportunity Fund (QOF)and elect to defer part or all of thegain that is otherwise includible inincome. The gain is deferred untilthe date you sell or exchange theinvestment or December 31, 2026,whichever is earlier. You may alsobe able to permanently excludegain from the sale or exchange ofan investment in a QOF if the investment is held for at least 10years. For information about whattypes of gains entitle you to electthese special rules, see the Instructions for Schedule D (Form1040). For information on how toelect to use these special rules,see the Instructions for Form 8949.Enter your social security number (SSN). Enter your SSN in thespace provided on your tax form. Ifyou filed a joint return for 2019 andare filing a joint return for 2020 withthe same spouse, enter yournames and SSNs in the same order as on your 2019 return. Seechapter 1.Secure your tax records fromidentity theft. Identity theft occurswhen someone uses your personalinformation, such as your name,SSN, or other identifying information, without your permission, tocommit fraud or other crimes. Anidentity thief may use your SSN toget a job or may file a tax return using your SSN to receive a refund.For more information about identitytheft and how to reduce your riskfrom it, see chapter 1.Taxpayer identification numbers. You must provide the taxpayer identification number foreach person for whom you claimcertain tax benefits. This applieseven if the person was born in2020. Generally, this number is theperson's SSN. See chapter 1.Foreign-source income. If youare a U.S. citizen with income fromsources outside the United States(foreign income), you must reportall such income on your tax returnunless it is exempt by law or a taxtreaty. This is true whether you liveinside or outside the United Statesand whether or not you receive aForm W-2 or Form 1099 from theforeign payer. This applies toearned income (such as wagesand tips) as well as unearned income (such as interest, dividends,capital gains, pensions, rents, androyalties).If you live outside the UnitedStates, you may be able to excludepart or all of your foreign earned income. For details, see Pub. 54,Tax Guide for U.S. Citizens andResident Aliens Abroad.Foreign financial assets. If youhad foreign financial assets in2020, you may have to file Form8938 with your return. See Form8938 and its instructions or visitIRS.gov/Form8938 for details.Automatic 6-month extension tofile tax return. You can get an automatic 6-month extension of timeto file your tax return. See chapter 1.Payment of taxes. You can payyour taxes by making electronicpayments online; from a mobile device using the IRS2Go app; or incash, or by check or money order.Paying electronically is quick,easy, and faster than mailing in acheck or money order. See chapter 1.Faster ways to file your return.The IRS offers fast, accurate waysto file your tax return informationwithout filing a paper tax return.You can use IRS e-file (electronicfiling). See chapter 1.Free electronic filing. You maybe able to file your 2020 taxes online for free. See chapter 1.Change of address. If youchange your address, notify theIRS. See chapter 1.Refund on a late-filed return. Ifyou were due a refund but you didnot file a return, you must generallyfile your return within 3 years fromthe date the return was due (including extensions) to get that refund. See chapter 1.Frivolous tax returns. The IRShas published a list of positionsthat are identified as frivolous. Thepenalty for filing a frivolous tax return is 5,000. See chapter 1.Filing erroneous claim for refund or credit. You may have topay a penalty if you file an erroneous claim for refund or credit. Seechapter 1.Access your online account.You must authenticate your identity. To securely log into your federal tax account, go to IRS.gov/Account. View the amount youowe, review 24 months of paymenthistory, access online payment options, and create or modify an online payment agreement. You canalso access your tax records online.Health care coverage. If youneed health care coverage, go toHealthCare.gov to learn abouthealth insurance options for youand your family, how to buy healthinsurance, and how you mightqualify to get financial assistanceto buy health insurance.Disclosure, Privacy Act, and paperwork reduction information.The IRS Restructuring and ReformAct of 1998, the Privacy Act of1974, and the Paperwork Reduction Act of 1980 require that whenwe ask you for information, wemust first tell you what our legalright is to ask for the information,why we are asking for it, how it willbe used, what could happen if wedo not receive it, and whether yourresponse is voluntary, required toobtain a benefit, or mandatory under the law. A complete statementon this subject can be found inyour tax form instructions.Preparer e-file mandate. Mostpaid preparers must e-file returnsthey prepare and file. Your preparer may make you aware of thisrequirement and the options available to you.Treasury Inspector General forTax Administration. If you wantto confidentially report misconduct,waste, fraud, or abuse by an IRSemployee,youcancall800-366-4484 (call 800-877-8339if you are deaf, hard of hearing, orhave a speech disability, and areusing TTY/TDD equipment). Youcan remain anonymous.Photographs of missing children. The IRS
Standard mileage rates. The 2020 rate for business use of your vehicle is 57.5 cents a mile. The 2020 rate for use of your vehicle to get medical care or to move is 17 cents a mile. See Moving Expen-ses in Pub. 3, Armed Forces' Tax Guide. Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is in-
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Publication 839 (7/10) 5 Introduction This publication explains the rules for computing State and local sales and use taxes on long-term motor vehicle leases. Sales and use taxes are commonly referred to as sales tax; both terms will be used interchangeably in this publication. A publication is an informational document that addresses a particular topic
4 Practitioner information; taxpayer assistance 150-101-431 (Rev. 10-14) Publication 17½, Oregon Individual Income Tax Guide,supplements information in the Oregon income tax instruction booklet and the Internal Revenue Service publication, Your Federal Income Tax For Individuals, Publication 17. This publication is a guide for tax professionals.
Weekformule start voorjaar 2020 : Locatie: “Domein Koningsteen” in Kapelle-op-de-Bos (Brabant) Start : 17 maart 2020 Trainer: Ann Sterckx Data: Maart : 17 en 18 maart 2020 April: 23 en 24 april 2020 Mei: 12 en 13 mei 2020 Juni: 10 en 11 juni 2020 September: 16 en 17 september 2020 Oktober: 20 en 21 oktober 2020
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