Individual Income Tax Returns Line Item Estimates 2019

1 4801 (Rev. 11-2022) Catalogue Number 59952D Department of the Treasury Internal Revenue Service of IncomeIndividual Income Tax ReturnsLine Item Estimates2020 Department of the Tr e a su r yInternal Revenue ServiceCharles P. RettigCommissionerBarry W. JohnsonDeputy Chief Data & Analytics Officer, StatisticsDirector Statistics of Income Division, RAASI ndividual Income Tax Returns Line Item Estimates , 2020 Publication 4801 (Rev. 11 2022)This 2020 Statistics of Income (SOI) line item Estimates publication provides Estimates of frequencies and amounts of the entries on the lines of the forms and schedules filed with Individual tax Returns as shown on the 2020 Individual SOI Complete Report weighted file. The Estimates presented here are based on Returns filed in Processing Year 2021 that were sampled statistically and then weighted to estimate the entire 2020 Tax Year.

2 Variations of the Form 1040 include electronically filed Returns . The form variations were categorized into the basic forms according to the data reported on the return. For ex-ample, if a return was filed electronically and its characteris-tics indicated that it would otherwise have been filed on paper as a 1040, then it was classified as such statistically. 2020 Complete Report Estimates : 164,358,792 Total, all Individual Returns filed Estimates of Returns filed electronically: 151,569,468 Total, all Individual Returns filedSuggested CitationStatistics of Income 2020 Individual Income Tax ReturnsLine Item EstimatesInternal Revenue ServiceWashington, for Forms and Schedules ..7 Limitations and Guidelines ..9 Description of the Sample ..11 Line Item Estimates , by Individual Income Tax Form and Schedule.

3 13 All Returns Filed Returns ..14 Amounts ..15 Electronically Filed Returns Returns ..18 Amounts ..19 Schedule 1, Additional Income and Adjustments to Income Returns ..22 Amounts ..23 Schedule 2, Additional Taxes Returns ..24 Amounts ..25 Schedule 3, Additional Credits and Payments Returns ..26 Amounts ..27 Schedule A, Itemized Deductions Returns ..28 Amounts ..29 Schedule B, Interest and Ordinary Dividends Returns ..30 Amounts ..31 Schedule C, Profit or Loss From Business (Sole Proprietorship) Returns ..32 Amounts ..33 Schedule D, Capital Gains and Losses Returns ..36 Amounts ..37 Schedule E, Supplemental Income and Loss Returns ..40 Amounts ..41 Schedule EIC, Earned Income Credit Returns ..44 Amounts ..45 ContentsPagePageSchedule F, Profit or Loss From Farming Returns .

4 46 Amounts ..47 Schedule R, Credit for the Elderly or the Disabled Returns ..50 Amounts ..51 Schedule SE, Self-Employment Tax Returns ..54 Amounts ..55 Schedule 8812, Additional Child Tax Credit Returns ..58 Amounts ..59 Form 965-A, Individual Report of Net 965 Tax LiabilityReturns ..60 Amounts ..61 Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Returns ..66 Amounts ..67 Form 2106, Employee Business Expenses Returns ..68 Amounts ..69 Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains Returns ..72 Amounts ..73 Form 2441, Child and Dependent Care Expenses Returns ..74 Amounts ..75 Form 3468, Investment Credit Returns ..78 Amounts ..79 Form 3800, General Business Credit Returns ..84 Amounts.

5 85 Form 3903, Moving Expenses Returns ..90 Amounts ..91 Individual Income Tax Returns Line Item Estimates , 2020 Contents4 Form 4136, Credit for Federal Tax Paid on Fuels Returns ..92 Amounts ..93 Form 4562, Depreciation and Amortization (Including Information on Listed Property) Returns ..100 Amounts ..101 Form 4684, Casualties and Thefts Returns ..104 Amounts ..105 Form 4797, Sales of Business Property Returns ..112 Amounts ..113 Form 4835, Farm Rental Income and Expenses Returns ..116 Amounts ..117 Form 4952, Investment Interest Expense Deduction Returns ..118 Amounts ..119 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Returns ..120 Amounts ..121 Form 5405, Repayment of the First- time Homebuyer Credit Returns ..124 Amounts.

6 125 Form 5695, Residential Energy Credits Returns ..126 Amounts ..127 Form 5884, Work Opportunity Credit Returns ..130 Amounts ..131 Form 6251, Alternative Minimum Tax Individuals Returns ..132 Amounts ..133 Form 6252, Installment Sale Income Returns ..136 Amounts ..137 Form 6765, Credit for Increasing Research Activities Returns ..138 Amounts ..139 Form 6781, Gains and Losses From Section 1256 Contracts and Straddles Returns ..142 Amounts ..143 Form 8283, Noncash Charitable Contributions Returns ..144 Amounts ..145 Form 8396, Mortgage Interest Credit Returns ..148 Amounts ..149 Form 8582, Passive Activity Loss Limitations Returns ..150 Amounts ..151 Form 8586, Low- Income Housing Credit Returns ..152 Amounts ..153 Form 8606, Nondeductible IRAs Returns ..154 Amounts.

7 155 Form 8615, Tax for Certain Children Who Have Unearned Income Returns ..158 Amounts ..159 Form 8801, Credit for Prior Year Minimum Tax Individuals, Estates, and Trusts Returns ..160 Amounts ..161 Form 8814, Parents Election To Report Child s Interest and Dividends Returns ..168 Amounts ..169 Form 8824, Like-Kind Exchanges Returns ..170 Amounts ..171 Form 8829, Expenses for Business Use of Your Home Returns ..174 Amounts ..175 Form 8839, Qualified Adoption Expenses Returns ..176 Amounts ..177 Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Returns ..180 Amounts ..181 Form 8853, Archer MSAs and Long-Term Care Insurance Contracts Returns ..182 Amounts ..183 PagePageContentsIndividual Income Tax Returns Line Item Estimates , 20205 Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) Returns .

8 186 Amounts ..187 Form 8880, Credit for Qualified Retirement Savings Contributions Returns ..190 Amounts ..191 Form 8889, Health Savings Accounts (HSAs) Returns ..192 Amounts ..193 Form 8903, Domestic Production Activities Deduction Returns ..194 Amounts ..195 Form 8910, Alternative Motor Vehicle Credit Returns ..196 Amounts ..197 Form 8911, Alternative Fuel Vehicle Refueling Property Credit Returns ..198 Amounts ..199 Form 8917, Tuition and Fees Deduction Returns ..200 Amounts ..201 Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit Returns ..202 Amounts ..203 Form 8938, Statement of Specified Foreign Financial Assets Returns ..206 Amounts ..207 This publication was prepared by Adrian Dungan and Michael Parisi, economists with the Individual and Tax-Exempt Special Studies 8959, Additional Medicare Tax Returns .

9 208 Amounts ..209 Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts Returns ..210 Amounts ..211 Form 8962, Premium Tax Credit (PTC) Returns ..212 Amounts ..213 Form 8990, Limitation on Business Interest Expense Under Section 163(j) Returns ..216 Amounts ..217 Form 8992, Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) Returns ..222 Amounts ..223 Form 8994, Employer Credit for Paid Family and Medical LeaveReturns ..224 Amounts ..225 Form 8995, Qualified Business Income Deduction Simplified ComputationReturns ..226 Amounts ..227 Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) InvestmentsReturns ..228 Amounts ..229 7 Line Item Estimate Totals for Tax Year 2020In total, the Statistics of Income (SOI) Division collected data from more than 60 IRS Individual Income tax forms and schedules to produce the Estimates in this report.

10 The table presented here breaks these forms and schedules out by number and name, and by total number filed and total number filed for Forms and SchedulesTotals for Forms and Schedules from Line Item Estimates for Tax Year 2020 Type of FormTot alElectronicallyFiledAll Returns filed164,358,792151,569,468 Form 1040, Individual Income Tax Return147,7 81, 5 6 313 7, 0 2 9 , 512 Form 1040-SR, Tax Return for Seniors16 , 5 7 7, 2 2 914,539,957 Schedule 1, Additional Income and Adjustments to Income80,009,43674,516,075 Schedule 2, Additional Taxes31,373,83429,045,298 Schedule 3, Additional Credits and Payments36,919,4623 5 , 0 2 9,18 6 Schedule A, Itemized Deductions15,812,36514,628,333 Schedule B, Interest and Ordinary Dividends21,688,53419,896,516 Schedule C, Profit or Loss From Business (Sole Proprietorship)3 2 , 0 0 4 ,16 42 8 , 9 6 5 ,111 Schedule D, Capital Gains and Losses25,991,49424,325,648 Schedule E, Supplemental Income and Loss19,669,48918,313,364 Schedule EIC, Earned Income Credit18,388,99517, 6 51, 2 6 8 Schedule F, Profit or Loss From Farming1,814,5831,690,300 Schedule R, Credit for the Elderly or the Disabled47, 8 8 641,3 69 Schedule SE, Self-Employment Tax21,612,95719,469,942 Schedule 8812, Additional Child Tax Credit19,305,95718,373,351 Form 965-A, Individual Report of Net 965 Tax Liability22,72622,057 Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)