RECOMMENDATION 02072-001
RECOMMENDATION TEXT:
1040 (and 1040-SR) Instructions in other languages can be found at….
IRS Action: Not adopted
Currently the only other language that the 1040 instructions are available in is Spanish. If in the future, the 1040 instructions are translated to other languages, we may revisit this issue.
RECOMMENDATION 02072-002
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page 8 under “make your tax payments online-it’s easy” add text: “There may be no fee when you pay using direct debit from your bank account. If using a credit card, fees will be applicable. The fee you pay will be determined by the amount of your payment and your financial institution.
IRS Action: Not adopted
We don’t own the page regarding efile. Also, specific payment options (including reference to fees) are detailed under “Line 37.”
TAP REBUTTAL:
The instructions changed from 2021 and the information is now found on page 7 of the 1040 instructions. This page is part of the instructions. If your division isn’t able to change the section, please forward this comment to the appropriate division. Taxpayers will be made aware of the no cost options early in the document rather than having to look to line 37 instructions.
Alternative is to add a hyper link to page 37 for no cost options.
REBUTTAL RESPONSE:
Revised:
We will forward the suggestion to the appropriate people (BOD) in charge of this language.
– The page has been completely revamped and no longer contains specific language related to payments.
RECOMMENDATION 02072-003
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page 9 Resident Aliens.
Generally, resident alien status is determined using the green card test or substantial presence test. See Publication 519 for details.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-004
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page10 Chart A for Most People Page 10, Chart A
Current Text:
Gross income includes gains, but not losses, reported on Form 8949 or Schedule D.
Recommended Text:
Gross income includes gross proceeds such as those reported on Form 1099-B and other gross proceeds and methods not otherwise reported to the IRS.
Justification:
When defining Gross income it includes gains, but not losses, reported on Form 8949 or Schedule D. However, IRS may receive a Form 1099-B with proceeds only. The IRS uses the gross proceeds when it does its matching program. Gross income should include gross proceeds in all cases.
Taxpayers may have a loss or a small gain on a sale of a security, but the IRS isn’t aware of the basis since the security may be a noncovered security.
IRS Action: Not adopted
This is meant to be general information. If a taxpayer received a Form 1099-B they are referred to Pub. 501. See “Do You Have To File” on page 8 of the 2022 Instructions for Form 1040.
RECOMMENDATION 02072-005
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page11 Chart B for Children and other dependents, update text to:
In this chart, unearned income includes taxable interest, ordinary dividends, capital gains net of losses reported on Schedule D and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Justification: Unearned income includes gains reported on Schedule D or Form 8949. To clarify that unearned income includes gains when determining the filing requirement.
IRS Action: Not adopted
What is the source for this information? Please cite your source for us to consider this new language.
TAP REBUTTAL:
Page 33 of the 2022 instructions Form 8615 second paragraph #1 includes capital gains in the definition of unearned income.
REBUTTAL RESPONSE:
The definitions are different because they are calculating unearned income for different reasons. Chart B states at the beginning “In this chart, unearned income includes” therefore, it is limited to defining “unearned income” purely for purposes of determining whether or not a child or other dependent needs to file a tax return. Form 8615, is determining whether or not a child’s unearned income is taxed at the parent’s tax rate. Per the “Purpose of Form” at the beginning of Form 8615.
For children under age 18 and certain older children described below in Who Must File, unearned income over $2,300 is taxed at the parent’s rate if the parent’s rate is higher than the child’s. If the child’s unearned income is more than $2,300, use Form 8615 to figure the child’s tax.
Therefore, the definitions are for different purposes and that is why they don’t match.
RECOMMENDATION 02072-006
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page14 Married filing separately
1040 (and 1040-SR) Page13 Married filing jointly
Current Text:
However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can’t take the student loan interest deduction or the education credits, and you will only be able to take the earned income credit in very limited circumstances. You also can’t take the standard deduction if your spouse itemizes deductions.
Recommended Text:
Add at the end a new paragraph
See Joint and several tax liability (earlier in this publication) for situations where a taxpayer might want to file separately.
Justification:
More taxpayers are married to nonresident aliens and aren’t clear on their filing status.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-007
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page14 Married filing separately
1040 (and 1040-SR) Page13 Married filing jointly
Current text:
A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return . They can file a joint return even if only one had income or if they didn’t live together all year. However, both persons must sign the return. Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return.
Recommended text:
Add at the end a new paragraph
A married couple where one of the spouses is a nonresident alien or a dual status alien where the election to be treated as a resident alien isn’t made must file as married filing separately.
Justification:
To make it clear in those situations, the taxpayer(s) must file separately.
IRS Action: Not adopted
This situation for nonresident aliens is addressed under “Nonresident aliens and dual-status aliens” on the same page.
RECOMMENDATION 02072-008
RECOMMENDATION TEXT:
1040 (and 1040-SR) Page14 Married filing separately
At the end a new paragraph (Tip)
TIP – A taxpayer married to a nonresident alien may be considered unmarried for head of household filing status but not for single filing status. See Joint and several tax liability (earlier in this publication) for situations where a taxpayer might want to file separately.
Justification: To clarify that the taxpayer would not be eligible for the single filing status when married to a nonresident alien.
IRS Action: Not adopted
No. If you are Single, you are not married. For Head of Household you can be deemed unmarried whereas for Single you are not married.
TAP REBUTTAL:
We are referring to a taxpayer married to a nonresident alien.
REBUTTAL RESPONSE:
This is merely restating the rules for the Single and Head of Household filing statuses. The definition of Head of Household in IRC section 2(b) makes clear that in limited circumstances taxpayers are not considered married purely for purposes of filing as Head of Household. The paragraph in the instructions for the “Single” filing status, bullet one, clearly states that a taxpayer can claim the Single filing status if “You were never married.” If one is married to a nonresident alien, the taxpayer is married and doesn’t meet the criteria for bullet one, and therefore does not qualify for Single filing status. In addition, in order for a taxpayer who is married to a nonresident alien to claim Head of Household filing status, the election to treat the alien spouse as a resident alien cannot be made. There is more information that is needed for the taxpayer to even claim Head of Household filing status than what is stated in the proposed TIP. Therefore, this TIP is not helpful and may be confusing.
RECOMMENDATION 02072-009
RECOMMENDATION TEXT:
Form 8863, pg 1, Part I, Line 3
Current text:
Enter the amount from Form 1040 or 1040-SR, line 11.
Recommended text:
Add a new sentence at the end.
This is your Modified Adjusted Gross Income.
Justification:
This language is the same as the form’s instructions. This change would bring clarity for the taxpayer.
IRS Action: Adopted
In Referral Issue 56271, we agreed to the following:
For tax year 2023, we will revise the line 3 text to the following:
“Enter your adjusted gross income from Form 1040 or 1040-SR, line 11. But if you’re filing Form 2555 or 4563 or you’re excluding income from Puerto Rico, see Pub. 970 for the amount to enter instead”
RECOMMENDATION 02072-010
RECOMMENDATION TEXT:
1040 (and 1040-SR) Instructions, page 86, column 3,
Current text:
Line 8g
Jury duty pay. Also see the instructions for line 24a.
Recommended text:
Line 8g
Jury duty pay. Enter jury duty pay and see the instructions for line 24a.
Justification:
Provides clearer instructions for including jury duty pay.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-011
RECOMMENDATION TEXT:
Line 19 Form 8862 who must file. Page 37
Current text:
Attach a completed form 8862 to your 2021 return.
Recommended Text:
Attach a completed form 8862 to your 2021 return to claim the credit for 2021.
Justification:
This change will make the language consistent with the language on page 57 Line 28 Form 8862 who must file and for Line 29 American Opportunity Credit section Form 8862 required.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-012
RECOMMENDATION TEXT:
Line 19 Nonrefundable Child Tax Credit and Credit for another Dependents Page 37
Current text:
Use Schedule 8812 (Form 1040) to figure your non-refundable child tax credit and credit for other dependents.
Recommended text:
See Schedule 8812 (Form 1040) and its instructions for information on figuring and claiming any nonrefundable child tax credit and credit for other dependents that you may qualify to claim.
Justification:
This change will make the language consistent with the language on page 57 Line 28 Form 8862 who must file and for Line 29 American Opportunity Credit Section Form 8862 required.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-013
RECOMMENDATION TEXT:
Line 27a, 27b, and 27c- Earned Income Credit (EIC) Third bullet point under To Take The EIC Page 38
Delete the sentence:
If you have a qualifying child, complete and attach Schedule EIC.
Justification: The fourth bullet point covers the third bullet point. Deleting the sentence will streamline the instructions
IRS Action: Adopted
The last bullet is explanatory for those who otherwise wouldn’t think they need to attach a Sch EIC.
TAP REBUTTAL:
Bullet 3 says the same as Bullet 4 – we are requesting Bullet 3 be removed.
RECOMMENDATION 02072-014
RECOMMENDATION TEXT:
Qualifying child of more than one person. Pages 43
Current Text:
If you won’t have an SSN by the date your return is due, see What if You Can’t File on Time?
Recommended Text:
If you won’t have an SSN by the date your return is due, you can apply for additional time to file by filing an extension. See What if You Can’t File on Time?
Justification:
Adding the additional language adds clarity on what to do if they don’t have the SSN in time.
IRS Action: Not adopted
Filing an extension is explained under “What if You Can’t File on Time?”
RECOMMENDATION 02072-015
RECOMMENDATION TEXT:
Lines 35a through 35d Amount refunded to you. Page 58
Current Text:
Join the eight in 10 taxpayers who choose direct deposit-a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement.
Recommended Text:
Join the eight in 10 taxpayers who choose direct deposit-a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement and a Treasury Direct online account.
Justification:
Including the language about Treasury Direct will highlight for taxpayers the option is available.
IRS Action: Not adopted
Bureau of Fiscal Services informed us that they have begun implementing changes to Treasury Direct and if they stay on schedule with the changes, taxpayers will not be able to make direct deposits to Treasury Direct for their 2023 refunds.
RECOMMENDATION 02072-016
RECOMMENDATION TEXT:
Line 35 a page 60
You can’t file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return
Update to:
You can’t file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 (Innocent Spouse Allocation) is filed with your return
Justification:
Adding the form title – Innocent Spouse Allocation
– makes it clear when Form 8379 might be attached or if it is relevant to the taxpayers
IRS Action: Adopted
We have the heading “Injured Spouse” right before “Lines 35a through 35d”. We mention that form several times throughout the instructions.
TAP REBUTTAL:
We see the reference to Injured Spouse on page 56 of the 2022 instructions – However it does not address Form 8888 buying savings
bonds.
RECOMMENDATION 02072-017
RECOMMENDATION TEXT:
Lines 35a through 35d Page 58
Current Text:
If you want us to directly deposit the amount shown on line 35a to your checking or savings account including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm or credit union) in the United States.
Recommended text:
If you want us to directly deposit the amount shown on line 35a to your checking, savings, health savings account, brokerage account, or other similar account including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm or credit union) in the United States. You may also deposit directly into a health savings account.
Justification:
Expanding the options on where direct deposits can go is consistent with the option for line 35c on page 60.
IRS Action: Partially adopted
We will add health saving account and brokerage account to the listing within the paragraph. We will not add the last sentence. The last sentence is not needed if we add health savings account to the list.
RECOMMENDATION 02072-018
RECOMMENDATION TEXT:
Lines 35a through 35d Amount Refunded to You Page 58
Current text:
See Refund Information, later.
Recommended text:
See Refund information later in this publication.
Justification:
Helps direct the taxpayer to the Refund Information section (part of General Information) near the end of the publication.
IRS Action: Not adopted
We use “See XX, later” throughout the instructions. References to “later” always refers to a reference within the instructions. This language is per our Style Guide
RECOMMENDATION 02072-019
RECOMMENDATION TEXT:
Line 37 Pay Online Online Payment Agreement Page 61
Current text:
IRS.gov/Payments
Recommended text:
Replace with IRS.gov/OPA
Justification:
The change is consistent with the web address on page 81 under What if I can’t pay now? The web address also gets you directly to the website to apply.
IRS Action: Adopted
We will include the recommended text.
RECOMMENDATION 02072-020
RECOMMENDATION TEXT:
Line 37 Pay Online Page 61
Recommended text:
Add to the end of this section.
Electronic Federal Tax Payment System EFTPS allows you to pay your taxes either online or by phone. There is no fee to for this service. You must be enrolled either online or have an enrollment form mailed to you. Once enrolled you will receive a PIN around 10 days after registering. You must have the PIN before you are eligible to make a payment.
Justification:
This gives taxpayers another option for paying their taxes online. EFTPS is referenced under the Pay by Phone section. Including it under Pay online provides additional information on the service.
IRS Action: Partially adopted
We will combine the information under Pay Online and Pay by Phone with a new heading since many of the payment options listed under the two sections can be done either online or via phone.
RECOMMENDATION 02072-021
RECOMMENDATION TEXT:
Pay by Check or Money Order Page 62
Add to the end of the section.
For electronically filed returns, mail the payment and Form 1040-V to the address shown on the form that applies to you
Justification: Adding this language makes it clear to the taxpayer that Form 1040-V must accompany the payment even for electronically filed returns
IRS Action: Adopted
The IRS wants to encourage electronic payments.
TAP REBUTTAL:
Not all taxpayers want to pay electronically for what they believe is security reasons.
Taxpayers have a right to pay their tax obligation using any authorized method IRS allows. The 1040V will allow the IRS to apply the payment to the proper taxpayer account and the IRS should encourage
payment through any payment method.
REBUTTAL RESPONSE:
We will revise the third paragraph under “Pay by Check or Money Order” to say “Mail your 2023 tax return, payment, and Form 1040-V to the address shown on the form that applies to you. If you e-filed your return, but choose to make a payment through the mail, mail your 2023 payment and Form 1040-V to the address shown on the form that applies to you.”
RECOMMENDATION 02072-022
RECOMMENDATION TEXT:
Pay by Check or Money order page 62
Add a new sentence at the end.
See Where do you file? For the mailing address.
Justification: Adding the new sentence guides the taxpayer where to look for the mailing address.
IRS Action: Not adopted
The IRS want to encourage electronic payments and we inform taxpayers of the mailing address under When and Where to File.” Page 8 of the 2022 1040 Instructions.
TAP REBUTTAL:
Not all taxpayers want to pay electronically for what they believe is security reasons.
Taxpayers have a right to pay their tax obligation using any authorized method IRS allows. The 1040V will allow the IRS to apply the payment to the proper taxpayer account and the IRS should encourage payment through any payment method.
Adding the hyperlink to Where do you file? On page 62 will allow the taxpayer to quickly get the information they need for mailing
their tax return and/or payment.
REBUTTAL RESPONSE:
We have already stated several times throughout the “Pay by Check or Money Order” section that taxpayers should mail their payment and Form 1040-V to the address shown on the form that applies to them. Putting a Where do you file? link in this section would be contradictory to what we have previously stated throughout. In addition, the mailing addresses are found on the back of the Form 1040 instructions, so they are easily accessible and easy to see.
RECOMMENDATION 02072-023
RECOMMENDATION TEXT:
Identity Protection PIN page 64
Tip
To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool
Update to:
Use the Get an IP Pin tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $72,000 or less, or make and appointment to visit a Taxpayer Assistance Center.
Justification: The revision is identical to the TIP on page 79 under Secure Your Tax Records from Identity Theft.
IRS Action: Adopted
The information is already included in the TIP on page 79.
TAP REBUTTAL:
Add language about retrieving the IPPIN. Page 64 gives a telephone number to call but the taxpayer can go online and retrieve the IP PIN without calling. We want to encourage taxpayers to use their online account or the IRS website to reduce the number of telephone calls to the IRS. Not all taxpayers receive an annual letter with the number. Taxpayers will often provide their tax return preparer the number from the previous year unaware that they needed to go online to retrieve their IP PIN if
they didn’t receive a letter.
REBUTTAL RESPONSE:
Adopt. This rebuttal is confusing as it appears not to be a rebuttal to the original suggestion, but instead appears to be a new suggestion to tell taxpayers to go online to their online account to retrieve their IP PIN. We can rewrite the last paragraph to read “If you need more information, including how to retrieve your IP PIN online, go to IRS.gov/IPPIN. If you’re unable to retrieve your IP PIN online, you can call 800-908-4490.”
RECOMMENDATION 02072-024
RECOMMENDATION TEXT:
Phone number and Email addresses Page 64
Recommended text:
Add Header after the first paragraph.
Unsolicited Contacts
Justification:
Adding the header separates the topics that follow from the discussion regarding phone numbers and email addresses.
IRS Action: Not adopted
We will remove the information regarding phone scams and unsolicited emails from this section and move it to “Secure Your Tax Records.” We will add a sentence to refer taxpayer to Secure Your Tax Records Form Identity Theft.
RECOMMENDATION 02072-025
RECOMMENDATION TEXT:
Phone number and email addresses page 64
Recommended text:
Add at the end
See Secure Your Tax Records From Identity Theft (later in this publication).
Justification:
Refers taxpayer to publication section with more complete information.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-026
RECOMMENDATION TEXT:
How to Avoid Common Mistakes Page 78
Add to the second to last bullet point. However, you may file a superseded return by the due date of the return and it will be considered the original return.
Justification: Adding this language informs the taxpayer that a superseded return is allowed if filed by the original due date and would be treated as the original return.
Adding a checkbox to the 1040 will inform the IRS that the return is a superseded return to allow for more streamlined processing at the IRS.
IRS Action: Not adopted
This appears to only apply to electronically filed returns original return was filed by pap and filed electronically if the or return was filed electronically.
TAP REBUTTAL:
We understand superseded returns can be filed either in paper or electronically.
A superseded return is filed by paper if the original return was filed by pap and filed electronically if the or return was filed electronically
REBUTTAL RESPONSE:
We feel that adding information a “superseded” returns is confusing taxpayers will need to figure out w “superseded” return is, or they w encouraged to file multiple return the same tax year if they find a s typo (which will not impact their t their refund).
RECOMMENDATION 02072-027
RECOMMENDATION TEXT:
Access your online account page 81
Current text:
Go to IRS.gov/SecureAccess to review the required identity authentication process.
Recommended text:
Go to IRS.gov/SecureAccess to create an online account and review the required identity authentication process.
Justification:
The change makes it clear to the taxpayer that the site must be accessed to create the online account.
IRS Action: Not adopted
This language is from the Boilerplate. The 2022 1040 Instructions and 2022 the boilerplate no longer has this bulleted item.
RECOMMENDATION 02072-028
RECOMMENDATION TEXT:
Secure your tax records from identity theft page 79 and Resolving tax-related identity theft issues page 81
Current text:
If your SSN has been lost or stolen or you suspect you are a victim of tax-related identify theft visit IRS.gov/ID to learn what steps you should take.
Recommended text:
If your SSN has been lost or stolen or you suspect you are a victim of tax-related identify theft visit IRS.gov/Identitytheft to learn what steps you should take.
Justification:
Page 79 and 81 each provides a web address to get to the identity theft page and each address works. It would make sense to be consistent in the web address. Alternative is to change to IRS.gov/ID where it is listed as IRS.gov/identitytheft.
IRS Action: Not adopted
In the 2022 1040 Instructions both sections use IRS.gov/Identitytheft.
RECOMMENDATION 02072-029
RECOMMENDATION TEXT:
Making a tax payment Page 81
Add new bullets
Your online account: Pay your individual tax bill through your online account.
Justification: Adding this option is consistent with the options listed on page 61 line 37.
IRS Action: Not adopted
This is approved boilerplate language which is used in many tax products.
TAP REBUTTAL:
IRS encourages taxpayers to f pay electronically. IRS should want to encourage taxpayers t their online accounts instead o contacting the IRS by either telephone or mail. We recomm adding it to the boilerplate lang Please forward to the proper division/department to change boilerplate language.
encouraging.
REBUTTAL RESPONSE:
We will forward the suggestion to the appropriate people (BOD) in charge of this language
We have updated the boilerplate for our publications. The updated boilerplate now contains a section about online accounts and in that section, it mentions taxpayers can make payments from the account
RECOMMENDATION 02072-030
RECOMMENDATION TEXT:
Refund information Page 83
Don’t send in a copy of your return unless asked to do so.
Delete this sentence
Justification: The sentence doesn’t seem to fit the Where’s my refund section.
IRS Action: Not adopted
IRS/gov/Refunds in taxpayer not to send in another unless certain conditions are me
TAP REBUTTAL:
Instead of deleting the sentenc modify the language so it is cle why the sentence is included i section. The
recommended language is:
Wait times for refunds may be longer than normal for a variety of reasons. Don’t send a duplicate copy of your return unless asked to do so as it may further delay IRS processing.
REBUTTAL RESPONSE:
Putting “duplicate” and “copy” to describe a taxpayer’s tax return is redundant. In addition, we feel it is clearer to just tell taxpayers not to send in a copy of their return, regardless of whether it will delay processing. The simple rule is that they should not send in a copy and we feel we should leave it at that. The added language does not add clarity to the rule.
RECOMMENDATION 02072-031
RECOMMENDATION TEXT:
Line 1 Taxable refunds, credits or offsets of state and local income taxes page 84
None of your refund is taxable if, in the year you paid the tax, you either (a) didn’t itemize deductions, or (b) elected to deduct state and local general sales taxes instead of
state and local income taxes.
Revise TIP to read
None of your refund is taxable if, in the year you paid the tax, you either (a) didn’t itemize deductions,
(b) elected to deduct state and local general sales taxes instead of
state and local income taxes, or (c) the total taxes were not deducted because they exceeded the $10,000 limitation.
Justification: Adding the sentence highlights another situation where refunds aren’t taxable.
IRS Action: Not adopted
Exceeding the $10,000 limitation is not the only factor to consider. A
key part of the calculation is determining the amount the taxpayer would have deducted had the taxpayer only paid the actual state and local tax liability- that is, no refund and no balance due.
TAP REBUTTAL:
We aren’t suggesting that exceeding the $10,000 cap is the only factor to consider. We are recommending expanding the existing language to include the $10,000 limitation.
REBUTTAL RESPONSE:
The TIP says that “none of your refund is taxable” if either (a) or (b) are met. You want us to add bullet (c) that says that if the total taxes were not deducted because the taxpayer’s total taxes exceeded the $10,000 limitation that none of the refund is taxable. This is untrue. Some of the refund may be taxable even if they taxpayer was not able to deduct the entirety of their state and local taxes due to the $10,000 limitation. See IRC 164(b)(6) and Rev. Rul. 2019-11.
RECOMMENDATION 02072-032
RECOMMENDATION TEXT:
Line 17 Self- employed health insurance deduction Page 90
Add language on whether Medicare premiums paid on behalf of a spouse are considered for the self- employed health insurance deduction.
Adding the language will clarify whether Medicare premiums paid for both the self- employed person and the spouse are eligible for the deduction.
IRS Action: Not adopted
This language was provided by chief counsel.
TAP REBUTTAL:
Office of Chief Counsel issued an IRS Memorandum Number 201228037 on July 13, 2012
indicating Medicare premiums for the self- employed individual’s spouse, dependent or child (as defined in section 152(f)(1) who as of the end of the taxable year has not attained age 27).may be deducted under the self-employed health insurance deduction if all the requirements of the self-employed health insurance deduction are satisfied.
We recommend adding a tip in this section to state Medicare premiums paid on behalf of a spouse, dependent or child (as defined in section 152(f)(1) who as of the end of the taxable year has not attained age 27).are considered for the self-employed health insurance deduction if all the conditions are satisfied.
REBUTTAL RESPONSE:
We will raise this issue to Chief Counsel. If they advise us to add the extra text, we will add the extra text
RECOMMENDATION 02072-033
RECOMMENDATION TEXT:
Line 20 IRA deduction
Current text:
Tip: You no longer need to be younger than age 70 ½ to take a deduction for your contributions to an IRA.
Recommended text:
Tip: You are entitled to a deduction for your IRA contributions regardless of age.
Justification:
The revised language reads better.
IRS Action: Adopted
We will include the recommended text.
RECOMMENDATION 02072-034
RECOMMENDATION TEXT:
Line 20 IRA deduction page 91
Recommended text:
Move the Tip to Lines 4a and 4b IRA distributions.
Justification:
The Tip relates to IRA distributions and not the IRA deduction.
IRS Action: Adopted
RECOMMENDATION 02072-035
RECOMMENDATION TEXT:
Line 24b page 94
Current text:
Enter the deductible expenses related to income reported on line 8k from the rental of personal property engaged in for profit.
Recommended text:
Enter the deductible expenses related to income reported on line 8k from the rental of personal property engaged in for profit but were not in the business of renting such property.
Justification:
Adding the language makes it consistent with the language for line 8k.
IRS Action: Adopted
Our intent is to include the recommended text.
RECOMMENDATION 02072-036
RECOMMENDATION TEXT:
Other income Line 8z page 87
Recommended text:
Add the following bullet point:
Taxable amount of certain unlawful discrimination claims not otherwise reported as income.
IRS Action: Not adopted
The list isn’t meant to be all inclusive.
RECOMMENDATION 02072-037
RECOMMENDATION TEXT:
Line 17d
Current text:
See Form 8889, Part III
Recommended text:
See Form 8889, Health Savings Account Part III
Justification:
Adding the language clarifies what is reported on this line.
IRS Action: Not adopted
The title is included the first time it appears in a tax product. Form 8889 is referenced multiple times in the instructions.
RECOMMENDATION 02072-038
RECOMMENDATION TEXT:
Line 17z Form 8978 adjustment page 99
Current text:
Form 8978 adjustment
Recommended text:
Form 8978 Partner’s additional reporting year tax
Justification:
Adding the language clarifies what Form 8978 is.
IRS Action: Not adopted
The title is included the first time it appears in a tax product. Form 8978 is referenced multiple times in the instructions.