TAX YEAR
2022
1040 (and
1040-SR)
INSTRUCTIONS
R
Including the instructions for
Schedules 1 through 3
2022 Changes
• Form 1040 has new lines.
• Schedule 1 has new lines.
• Filing status name changed from
Qualifying widow(er) to Qualifiying
surviving spouse.
For details on these and other
changes, see What’s New in these
instructions.
Future Developments
See IRS.gov and IRS.gov/Forms, 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 IRS.gov/Form1040.
Free File is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Department of the Treasury Internal Revenue Service www.irs.gov
Jan 20, 2023
Cat. No. 24811V
Table of Contents
Contents
Department
of the
Treasury
Internal
Revenue
Service
Page
What's New . . . . . . . . . . . . . . . . . . . . . . . . 6
Filing Requirements . . . . . . . . . . . . . . . . . . 8
Do You Have To File? . . . . . . . . . . . . . . 8
When and Where Should You File? . . . . . 8
Line Instructions for Forms 1040 and
1040-SR . . . . . . . . . . . . . . . . .
Filing Status . . . . . . . . . . . . . .
Name and Address . . . . . . . . . .
Social Security Number (SSN) . .
Dependents, Qualifying Child for
Child Tax Credit, and Credit for
Other Dependents . . . . . . . . .
Income . . . . . . . . . . . . . . . . . .
Total Income and Adjusted Gross
Income . . . . . . . . . . . . . . . .
Tax and Credits . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . .
Refund . . . . . . . . . . . . . . . . . .
Amount You Owe . . . . . . . . . . .
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Contents
Page
Sign Your Return . . . . . . . . . . . . . . . . 60
Assemble Your Return . . . . . . . . . . . . 62
2022 Tax Table . . . . . . . . . . . . . . . . . . . . 63
General Information . . . . . . . . . . . . . . . . . 76
Refund Information . . . . . . . . . . . . . . . . . . 82
Instructions for Schedule 1 . . . . . . . . . . . . . 83
Instructions for Schedule 2 . . . . . . . . . . . . . 95
Instructions for Schedule 3 . . . . . . . . . . . . 100
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31
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37
56
58
Tax Topics . . . . . . . . . . . . . . . . . . . . . . 104
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . 106
Major Categories of Federal Income and
Outlays for Fiscal Year 2021 . . . . . . . 108
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 110