1040
Department of the Treasury—Internal Revenue Service
Form
U.S. Individual Income Tax Return IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 1992, or other tax year beginning , 1992, ending , 19 OMB No. 1545-0074
Label Your first name and initial Last name Your social security number
(See L
A
instructions B If a joint return, spouse’s first name and initial Last name Spouse’s social security number
on page 10.) E
L
Use the IRS
Home address (number and street). If you have a P.O. box, see page 10. Apt. no.
label. H For Privacy Act and
Otherwise, E Paperwork Reduction
please print R
E City, town or post office, state, and ZIP code. If you have a foreign address, see page 10. Act Notice, see page 4.
or type.
Presidential
Yes No Note: Checking “Yes” will
Election Campaign Do you want $1 to go to this fund? not change your tax or
(See page 10.) If a joint return, does your spouse want $1 to go to this fund? Yes No reduce your refund.
1 Single
Filing Status 2 Married filing joint return (even if only one had income)
(See page 10.) 3 Married filing separate return. Enter spouse’s social security no. above and full name here.
Check only 4 Head of household (with qualifying person). (See page 11.) If the qualifying person is a child but not your dependent,
one box. enter this child’s name here.
5 Qualifying widow(er) with dependent child (year spouse died 19 ). (See page 11.)
6a Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax No. of boxes
Exemptions return, do not check box 6a. But be sure to check the box on line 33b on page 2 checked on 6a
and 6b
(See page 11.) b Spouse
No. of your
c Dependents: (2) Check (3) If age 1 or older, (4) Dependent’s (5) No. of months children on 6c
if under dependent’s social security relationship to lived in your who:
(1) Name (first, initial, and last name)
age 1 number you home in 1992
● lived with you
If more than six ● didn’t live with
you due to
dependents, divorce or
see page 12. separation (see
page 13)
No. of other
dependents on 6c
Add numbers
d If your child didn’t live with you but is claimed as your dependent under a pre-1985 agreement, check here entered on
e Total number of exemptions claimed lines above
7 Wages, salaries, tips, etc. Attach Form(s) W-2 7
Income 8a Taxable interest income. Attach Schedule B if over $400 8a
Attach b Tax-exempt interest income (see page 15). DON’T include on line 8a 8b
Copy B of your 9 Dividend income. Attach Schedule B if over $400 9
Forms W-2, 10
10 Taxable refunds, credits, or offsets of state and local income taxes from worksheet on page 16
W-2G, and
1099-R here. 11 Alimony received 11
12 Business income or (loss). Attach Schedule C or C-EZ 12
If you did not
13 Capital gain or (loss). Attach Schedule D 13
get a W-2, see
page 9. 14 Capital gain distributions not reported on line 13 (see page 15) 14
15 Other gains or (losses). Attach Form 4797 15
Attach check or 16a Total IRA distributions 16a b Taxable amount (see page 16) 16b
money order on
17a Total pensions and annuities 17a b Taxable amount (see page 16) 17b
top of any
Forms W-2, 18 Rents, royalties, partnerships, estates, trusts, etc. Attach Schedule E 18
W-2G, or 19 Farm income or (loss). Attach Schedule F 19
1099-R.
20 Unemployment compensation (see page 17) 20
21a Social security benefits 21a b Taxable amount (see page 17) 21b
22 Other income. List type and amount—see page 18 22
23 Add the amounts in the far right column for lines 7 through 22. This is your total income 23
24a Your IRA deduction from applicable worksheet on page 19 or 20 24a
Adjustments b Spouse’s IRA deduction from applicable worksheet on page 19 or 20 24b
to Income 25 One-half of self-employment tax (see page 20) 25
(See page 18.) 26 Self-employed health insurance deduction (see page 20) 26
27 Keogh retirement plan and self-employed SEP deduction 27
28 Penalty on early withdrawal of savings 28
29 Alimony paid. Recipient’s SSN 29
30 Add lines 24a through 29. These are your total adjustments 30
Adjusted 31 Subtract line 30 from line 23. This is your adjusted gross income. If this amount is less than
$22,370 and a child lived with you, see page EIC-1 to find out if you can claim the “Earned
Gross Income Income Credit” on line 56 31
Cat. No. 11320B Form 1040 (1992)
Form 1040 (1992) Page 2
32 Amount from line 31 (adjusted gross income) 32
Tax 33a Check if: You were 65 or older, Blind; Spouse was 65 or older, Blind.
Compu- Add the number of boxes checked above and enter the total here 33a
tation b If your parent (or someone else) can claim you as a dependent, check here 33b
(See page c If you are married filing separately and your spouse itemizes deductions or you
22.) are a dual-status alien, see page 22 and check here 33c
Itemized deductions from Schedule A, line 26, OR
34 Enter Standard deduction shown below for your filing status. But if you checked
the any box on line 33a or b, go to page 22 to find your standard deduction.
larger If you checked box 33c, your standard deduction is zero.
of 34
your: ● Single—$3,600 ● Head of household—$5,250
● Married filing jointly or Qualifying widow(er)—$6,000
● Married filing separately—$3,000
35 Subtract line 34 from line 32 35
36 If line 32 is $78,950 or less, multiply $2,300 by the total number of exemptions claimed on
line 6e. If line 32 is over $78,950, see the worksheet on page 23 for the amount to enter 36
37 Taxable income. Subtract line 36 from line 35. If line 36 is more than line 35, enter -0- 37
If you want
the IRS to 38 Enter tax. Check if from a Tax Table, b Tax Rate Schedules, c Schedule D,
figure your 38
tax, see page or d Form 8615 (see page 23). Amount, if any, from Form(s) 8814 e
23. 39 Additional taxes (see page 23). Check if from a Form 4970 b Form 4972 39
40 Add lines 38 and 39 40
41 Credit for child and dependent care expenses. Attach Form 2441 41
Credits 42 Credit for the elderly or the disabled. Attach Schedule R 42
(See page 43 Foreign tax credit. Attach Form 1116 43
23.)
44 Other credits (see page 24). Check if from a Form 3800
b Form 8396 c Form 8801 d Form (specify) 44
45 Add lines 41 through 44 45
46 Subtract line 45 from line 40. If line 45 is more than line 40, enter -0- 46
47 Self-employment tax. Attach Schedule SE. Also, see line 25 47
Other 48
48 Alternative minimum tax. Attach Form 6251
Taxes 49
49 Recapture taxes (see page 25). Check if from a Form 4255 b Form 8611 c Form 8828
50 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 50
51 Tax on qualified retirement plans, including IRAs. Attach Form 5329 51
52 Advance earned income credit payments from Form W-2 52
53 Add lines 46 through 52. This is your total tax 53
54 Federal income tax withheld. If any is from Form(s) 1099, check 54
Payments 55
55 1992 estimated tax payments and amount applied from 1991 return
56 Earned income credit. Attach Schedule EIC 56
Attach
Forms W-2, 57 Amount paid with Form 4868 (extension request) 57
W-2G, and 58
1099-R on 58 Excess social security, Medicare, and RRTA tax withheld (see page 26)
the front. 59 Other payments (see page 26). Check if from a Form 2439
b Form 4136 59
60 Add lines 54 through 59. These are your total payments 60
Refund or 61 If line 60 is more than line 53, subtract line 53 from line 60. This is the amount you OVERPAID 61
Amount 62 Amount of line 61 you want REFUNDED TO YOU 62
You Owe 63 Amount of line 61 you want APPLIED TO YOUR 1993 ESTIMATED TAX 63
Attach check or 64 If line 53 is more than line 60, subtract line 60 from line 53. This is the AMOUNT YOU OWE.
money order on Attach check or money order for full amount payable to “Internal Revenue Service.” Write your
top of Form(s)
W-2, etc., on name, address, social security number, daytime phone number, and “1992 Form 1040” on it 64
the front. 65 Estimated tax penalty (see page 27). Also include on line 64 65
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
Sign belief, they are true, 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
Keep a copy
of this return
for your Spouse’s signature. If a joint return, BOTH must sign. Date Spouse’s occupation
records.
Date Preparer’s social security no.
Paid Preparer’s
signature
Check if
self-employed
Preparer’s Firm’s name (or yours E.I. No.
Use Only if self-employed) and
address ZIP code