Caution: DRAFT—NOT FOR FILING - irs.gov

1 Note: The draft you are looking for begins on the next page. Caution: DRAFT NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and publications for FILING . We do not release draft forms until we believe we have incorporated all changes (except when explicitly stated on this coversheet). However, unexpected issues occasionally arise, or legislation is passed in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form.

2 Forms and instructions generally are subject to OMB approval before they can be officially released, so we post only drafts of them until they are approved. Drafts of instructions and publications usually have some changes before their final release. Early release drafts are at and remain there after the final release is posted at All information about all forms, instructions, and pubs is at Almost every form and publication has a page on with a friendly shortcut. For example, the Form 1040 page is at ; the Pub. 501 page is at ; the Form W-4 page is at ; and the Schedule A (Form 1040/SR) page is at If typing in a link above instead of clicking on it, be sure to type the link into the address bar of your browser, not a Search box.

3 If you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. December 3, 2021 DRAFT AS OFDec 03, 2021 Cat. No. 24811 VFuture Developments2021 ChangesRINSTRUCTIONSA merican Rescue Plan (ARP) of 2021. The following ARP provisions affect tax year 2021. Child and dependent care credit increased.

4 Self-only EIC expanded. Child tax credit expanded. Advance payments of the child tax credit were made in details on these and other changes, see What s New in these and , and for the latest information about developments related to Forms 1040 and 1040-SR and their instructions, such as legislation enacted after they were published, go to File is the fast, safe, and free way to prepare and e-file your taxes. See Pay Online. It s fast, simple, and secure. Go to the instructions for Schedules 1 through 31040 (and 1040-SR)2021 TAX YEARD epartment of t he Treasury Internal Revenue Service 3, 2021 DRAFT AS OFTable of ContentsContentsPageContentsPageWhat's You Have To File?..9 When and Where Should You File?

5 9 Line Instructions for Forms 1040 and and Security Number (SSN)..15 Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Income and Adjusted Gross and You Your Your Tax for Schedule for Schedule for Schedule , Privacy Act, and Paperwork Reduction Act Categories of Federal Income and Outlays for Fiscal Year of the TreasuryInternal Revenue ServiceDecember 3, 2021 DRAFT AS OFHave additional income, such as business or farm income or loss, unemployment compensation, prize or award money, or gambling any deductions to claim, such as student loan interest, self-employment tax, or educator claim a refundable credit (other than the earned income cr edit, American opportunity credit, refundable child tax credit, additional child tax credit.)

6 Or recovery rebate credit), such as the net premium tax credit, health coverage tax credit, or quali ed sick and family leave credits from Schedule H or Schedule SE. Have other payments, such as an amount paid with a request for an extension to le or excess social security tax withheld. Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit claim a nonrefundable credit (other than the nonrefundable child tax credit or the credit for other dependents), such as the foreign tax credit, education credits, or general business other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other quali ed retirement plans and tax-favored 1, Part ISchedule 1, Part IISchedule 2, Part ISchedule 3, Part ISchedule 2, Part IISchedule 3, Part IIIF 2021, you will use Form 1040 or, if you were born before January 2, 1957, you have the option to use Form may only need to le Form 1040 or 1040-SR and none of the numbered schedules, Schedules 1 through 3.

7 However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. Below is a general guide to which schedule(s) you will need to le based on your circumstances. See the instructions for the schedules for more information. If you e-file your return, you generally won't notice much of a change and the software you use will generally determine which schedules you 1040 and 1040-SR Helpful Hints-3-December 3, 2021 DRAFT AS OFThe Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service?The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights.

8 TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can TAS do for you?TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing a financial difficulty for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action.

9 You ve tried to contact the IRS but no one has responded, or the IRS hasn t responded by the date promised. How can you reach TAS?We have offices in every state, the District of Columbia, and Puerto Rico. To find your advocate s number: Go to ; Download Publication 1546, Taxpayer Advocate Service - We Are Here to Help You, available at If you do not have internet access, you can call the IRS toll free at 800-829-3676 and ask for a copy of Publication 1546; Check your local directory; or Call TAS toll free at 877-777-4778. How can you learn about your taxpayer rights?The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit at can help you understand what these rights mean to you and how they apply.

10 These are your rights. Know them. How else does the Taxpayer Advocate Service help taxpayers?TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at Be sure not to include any personal taxpayer Income Taxpayer Clinics Help TaxpayersLow Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.