Statistics of Income

Individual Income Tax Returns

Line Item Estimates

2019

w w w . i r s . g o v / s t a t i s t i c s

Publication 4801 (Rev. 12-2021) Catalogue Number 59952D Department of the Treasury Internal Revenue Service www.irs.gov

Department

of the

Treasury

Internal

Revenue

Service

Charles P. Rettig

Commissioner

Barry W. Johnson

Deputy Chief Data & Analytics Officer, Statistics Director Statistics of Income Division, RAAS

Dave P. Paris

Associate Director,

Statistics of Income Division

Individual Income Tax Returns Line Item Estimates, 2019

Publication 4801 (Rev. 12–2021)

This 2019 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 2019 Individual SOI Complete Report weighted file. The estimates presented here are based on returns filed in Processing Year 2020 that were sampled statistically and then weighted to estimate the entire 2019 Tax Year.

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.

2019 Complete Report estimates:

157,796,807Total, all individual returns filed

Estimates of returns filed electronically:

142,162,470Total, all individual returns filed

Suggested Citation

Statistics of Income—2019

Individual Income Tax Returns

Line Item Estimates

Internal Revenue Service

Washington, D.C.

3

Contents

Page

2019 Totals for Forms and Schedules7

Limitations and Guidelines9

Description of the Sample11

Line Item Estimates, by Individual Income Tax

Form and Schedule.13

All Returns Filed

Returns14

Amounts15

Electronically Filed Returns

Returns18

Amounts19

Schedule 1, Additional Income and Adjustments to

Income

Returns22

Amounts23

Schedule 2, Additional Taxes

Returns24

Amounts25

Schedule 3, Additional Credits and Payments

Returns26

Amounts27

Schedule A, Itemized Deductions

Returns28

Amounts29

Schedule B, Interest and Ordinary Dividends

Returns30

Amounts31

Schedule C, Profit or Loss From Business (Sole

Proprietorship)

Returns32

Amounts33

Schedule D, Capital Gains and Losses

Returns36

Amounts37

Schedule E, Supplemental Income and Loss

Returns40

Amounts41

Schedule EIC, Earned Income Credit

Returns44

Amounts45

Page

Schedule F, Profit or Loss From Farming

Returns46

Amounts47

Schedule R, Credit for the Elderly or the Disabled

Returns50

Amounts51

Schedule SE, Self-Employment Tax

Returns54

Amounts55

Schedule 8812, Child Tax Credit

Returns58

Amounts59

Form 461, Limitation on Business Losses

Returns60

Amounts61

Form 965-A, Individual Report of Net 965 Tax

Liability

Returns62

Amounts63

Form 982, Reduction of Tax Attributes Due to

Discharge of Indebtedness (and Section 1082 Basis

Adjustment)

Returns68

Amounts69

Form 2106, Employee Business Expenses

Returns70

Amounts71

Form 2439, Notice to Shareholder of Undistributed

Long-Term Capital Gains

Returns74

Amounts75

Form 2441, Child and Dependent Care Expenses

Returns76

Amounts77

Form 3468, Investment Credit

Returns80

Amounts81

Form 3800, General Business Credit

Returns86

Amounts87

4
Individual Income Tax Returns	Contents
Line Item Estimates, 2019

Page

Form 3903, Moving Expenses

Returns92

Amounts93

Form 4136, Credit for Federal Tax Paid on Fuels

Returns94

Amounts95

Form 4562, Depreciation and Amortization

(Including Information on Listed Property)

Returns102

Amounts103

Form 4684, Casualties and Thefts

Returns106

Amounts107

Form 4797, Sales of Business Property

Returns114

Amounts115

Form 4835, Farm Rental Income and Expenses

Returns118

Amounts119

Form 4952, Investment Interest Expense Deduction

Returns120

Amounts121

Form 5329, Additional Taxes on Qualified Plans

(Including IRAs) and Other Tax-Favored Accounts

Returns122

Amounts123

Form 5405, Repayment of the First-Time

Homebuyer Credit

Returns126

Amounts127

Form 5695, Residential Energy Credits

Returns128

Amounts129

Form 5884, Work Opportunity Credit

Returns132

Amounts133

Form 6251, Alternative Minimum Tax—Individuals

Returns134

Amounts135

Form 6252, Installment Sale Income

Returns138

Amounts139

Form 6765, Credit for Increasing Research Activities

Returns140

Amounts141

Page

Form 6781, Gains and Losses From Section 1256

Contracts and Straddles

Returns144

Amounts145

Form 8283, Noncash Charitable Contributions

Returns146

Amounts147

Form 8396, Mortgage Interest Credit

Returns150

Amounts151

Form 8582, Passive Activity Loss Limitations

Returns152

Amounts153

Form 8586, Low-Income Housing Credit

Returns154

Amounts155

Form 8606, Nondeductible IRAs

Returns156

Amounts157

Form 8615, Tax for Certain Children Who Have

Unearned Income

Returns160

Amounts161

Form 8801, Credit for Prior Year Minimum Tax—

Individuals, Estates, and Trusts

Returns162

Amounts163

Form 8814, Parents’ Election To Report Child’s

Interest and Dividends

Returns168

Amounts169

Form 8824, Like-Kind Exchanges

Returns170

Amounts171

Form 8829, Expenses for Business Use of Your Home

Returns174

Amounts175

Form 8839, Qualified Adoption Expenses

Returns176

Amounts177

Form 8846, Credit for Employer Social Security and

Medicare Taxes Paid on Certain Employee Tips

Returns180

Amounts181

	5
Contents	Individual Income Tax Returns
	Line Item Estimates, 2019

Page

Form 8853, Archer MSAs and Long-Term Care

Insurance Contracts

Returns182

Amounts183

Form 8863, Education Credits (American Opportunity

and Lifetime Learning Credits)

Returns186

Amounts187

Form 8880, Credit for Qualified Retirement Savings

Contributions

Returns190

Amounts191

Form 8889, Health Savings Accounts (HSAs)

Returns192

Amounts193

Form 8903, Domestic Production Activities Deduction

Returns196

Amounts197

Form 8910, Alternative Motor Vehicle Credit

Returns198

Amounts199

Form 8911, Alternative Fuel Vehicle Refueling

Property Credit

Returns200

Amounts201

Form 8917, Tuition and Fees Deduction

Returns202

Amounts203

Form 8936, Qualified Plug-in Electric Drive Motor

Vehicle Credit

Returns204

Amounts205

Form 8938, Statement of Specified Foreign Financial

Assets

Returns208

Amounts209

Page

Form 8959, Additional Medicare Tax

Returns210

Amounts211

Form 8960, Net Investment Income Tax—Individuals,

Estates, and Trusts

Returns212

Amounts213

Form 8962, Premium Tax Credit (PTC)

Returns214

Amounts215

Form 8990, Limitation on Business Interest Expense

Under Section 163(j)

Returns218

Amounts219

Form 8992, U.S. Shareholder Calculation of Global

Intangible Low-Taxed Income (GILTI)

Returns224

Amounts225

Form 8994, Employer Credit for Paid Family and

Medical Leave

Returns226

Amounts227

Form 8995, Qualified Business Income Deduction

Simplified Computation

Returns228

Amounts229

Form 8997, Initial and Annual Statement of Qualified

Opportunity Fund (QOF) Investments

Returns230

Amounts231

This publication was prepared by Adrian Dungan and Michael Parisi, economists with the Individual and Tax-Exempt Special Studies Section.

7

Totals for Forms and Schedules

Line Item Estimate Totals for Tax Year 2019

In 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. The table presented here breaks these forms and schedules out by number and name, and by total number filed and total number filed electronically.

Totals for Forms and Schedules from Line Item Estimates for Tax Year 2019

Type of Form

All returns filed

Form 1040, U.S. Individual Income Tax Return Form 1040-SR, U.S. Tax Return for Seniors

Schedule 1, Additional Income and Adjustments to Income Schedule 2, Additional Taxes

Schedule 3, Additional Credits and Payments

Schedule A, Itemized Deductions

Schedule B, Interest and Ordinary Dividends

Schedule C, Profit or Loss From Business (Sole Proprietorship)

Schedule D, Capital Gains and Losses Schedule E, Supplemental Income and Loss Schedule EIC, Earned Income Credit Schedule F, Profit or Loss From Farming Schedule R, Credit for the Elderly or the Disabled Schedule SE, Self-Employment Tax Schedule 8812, Additional Child Tax Credit

Form 461, Limitation on Business Losses

Form 965-A, Individual Report of Net 965 Tax Liability

Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

Form 2106, Employee Business Expenses

Form 2439, Undistributed Long-Term Capital Gains Form 2441, Child and Dependent Care Expenses Form 3468, Investment Credit

Form 3800, General Business Credit

Form 3903, Moving Expenses

Form 4136, Credit for Federal Tax Paid on Fuels Form 4562, Depreciation and Amortization Form 4684, Casualties and Thefts Form 4797, Sales of Business Property

Form 4835, Farm Rental Income and Expenses Form 4952, Investment Interest Expense Deduction

Form 5329, Additional Taxes on Qualified Plans (including IRAs)

and Other Tax-Favored Accounts

Form 5405, Repayment of the First-Time Homebuyer Credit Form 5695, Residential Energy Credits Form 5884, Work Opportunity Credit

Total

157,796,807

142,164,886

15,370,013

67,749,535

31,847,436

41,659,819

17,555,341

24,509,399

31,516,038

22,624,729

19,554,982

19,170,892

1,802,168

45,049

21,817,853

19,960,254

5,220

21,541

122,246

493,832

3,611

7,204,483

23,832

657,165

113,005

305,996

9,998,476

95,349

3,282,996

488,173

1,398,942

2,581,137

111,075

2,079,940

6,582

Electronically

Filed

142,162,470

128,737,582

13,308,612

61,546,779

29,282,398

38,793,313

15,773,884

22,270,550

27,625,952

20,710,932

17,779,087

18,207,350

1,647,260

33,790

19,105,717

18,801,087

3,337

18,499

113,166

386,163

2,562

6,854,325

23,122

617,193

98,380

276,132

9,207,904

86,812

3,033,727

438,795

1,271,966

2,369,704

98,405

1,884,561

5,952

8
	Individual Income Tax Returns	Totals for Forms and Schedules
	Line Item Estimates, 2019

Totals for Forms and Schedules from Line Item Estimates for Tax Year 2019—Continued

Type of Form

Form 6251, Alternative Minimum Tax-Individuals Form 6252, Installment Sale Income

Form 6765, Credit for Increasing Research Activities

Form 6781, Gains and Losses From Section 1256 Contracts and Straddles Form 8283, Noncash Charitable Contributions Form 8396, Mortgage Interest Credit

Form 8582, Passive Activity Loss Limitations Form 8586, Low-Income Housing Credit Form 8606, Nondeductible IRAs

Form 8615, Tax for Certain Children Who Have Unearned Income

Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts Form 8814, Parents' Election To Report Child's Interest and Dividends Form 8824, Like-Kind Exchanges

Form 8829, Expenses for Business Use of Your Home Form 8839, Qualified Adoption Expenses

Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

Form 8853, Archer MSAs and Long-Term Care Insurance Contracts Form 8863, Education Credits (American Opportunity & Lifetime Learning

Credits)

Form 8880, Credit for Qualified Retirement Savings Contributions Form 8889, Health Savings Accounts (HSAs)

Form 8903, Domestic Production Activities Deduction Form 8910, Alternative Motor Vehicle Credit

Form 8911, Alternative Fuel Vehicle Refueling Property Credit Form 8917, Tuition and Fees Deduction

Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit Form 8938, Statement of Specified Foreign Financial Assets Form 8959, Additional Medicare Tax

Form 8960, Net Investment Income Tax- Individuals, Estates, and Trusts Form 8962, Premium Tax Credit

Form 8990, Limitation on Business Interest Expense Under Section 163(J) Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed

Income (GILTI)

Form 8994, Employer Credit for Paid Family and Medical Leave

Form 8995, Qualified Business Income Deduction Simplified Computation Form 8995-A, Qualified Business Income Deduction

Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

Total

5,821,195

463,472

12,728

417,338

3,931,839

101,853

7,892,207

4,264

2,710,268

359,546

441,466

100,566

56,674

3,126,581

100,030

24,693

144,471

9,192,640

9,708,336

14,414,454

58,311

17,950

28,345

1,294,251

167,136

489,258

5,603,964

6,410,663

5,998,900

192,574

21,754

1,340

30,401,399

3,167,180

13,332

Electronically

Filed

5,342,418

429,253

12,132

378,413

3,587,448

99,109

7,293,141

3,923

2,520,461

336,320

400,461

93,955

51,524

2,812,494

93,454

22,469

132,890

8,578,183

9,156,601

13,586,679

55,520

17,893

25,562

1,182,326

156,643

389,462

5,290,338

5,965,162

5,367,335

188,583

15,797

1,288

28,474,165

3,025,914

11,908

9

Limitations and Guidelines for the 2019 Line Item Estimates

Since SOI obtained the line counts used in this package from the Tax Year 2019 Individual SOI Complete Report File, they are subject to the same data limitations as the data included in the Complete Report File. These limita-tions are derived from the fact that these data are statistically sampled, meaning that the line counts are estimates based on samples, and should not be mistaken for actual counts of the entire filing population. While most forms and items are present often enough to provide accurate estimates, some less popular items should be used with a high degree of caution. SOI removed all line items with a sample count of fewer than 10.

The sample used in this study is one of a large number of samples that could have been selected using the same sample design. The estimates calculated from these different samples would vary. The sample estimate and an estimate of its standard error permit the construction of interval estimates with prescribed confidence that the interval includes the population value. Shown below are 95-percent confidence intervals for selected Form 1040 items. (For example, the population value of number of returns for salaries and wages, with 95-percent confidence, is between 129,456,380 and 130,095,129.) These confidence intervals correspond to the estimates for all individual income tax returns filed for Tax Year 2019.

95-Percent Confidence Intervals for Number of Returns for Selected Items on All Forms 1040

Item	Line number on 1040	95% confidence interval

Salaries and wages	1	129,775,754	(129,456,380	,	130,095,129)

Taxable interest	2b	48,676,014	(48,369,705	,	48,982,323)

Tax-exempt interest	2a	6,242,423 (6,125,536		,	6,359,310)

Ordinary dividends	3b	28,980,261	(28,738,009	,	29,222,513)

Qualified dividends	3a	26,757,958	(26,525,340	,	26,990,576)

Gross IRAs, pensions and annuities	4a	15,641,734	(15,430,421	,	15,853,048)

Taxable IRAs, pensions and annuities	4b	28,284,849	(28,005,944	,	28,563,754)

Total Social Security benefits	5b	30,022,335	(29,732,575	,	30,312,096)

Taxable Social Security benefits	5a	22,416,436	(22,168,862	,	22,664,010)

Total income	6	157,197,473	(157,008,716	,	157,386,230)

Adjusted gross income (amount in thousands)	7	11,966,873,976 (11,947,092,812 ,		11,986,655,139)

Basic standard deduction	8	138,307,604	(138,030,377	,	138,584,832)

Additional standard deduction	8	23,725,778	(23,459,380	,	23,992,175)

Total itemized deductions	8	17,348,989	(17,144,805	,	17,553,172)

Qualified business income deduction	9	22,243,545	(22,040,969	,	22,446,120)

Taxable income	10	124,143,848	(123,834,436	,	124,453,260)

Income tax before credits	11	123,689,755	(123,378,935	,	124,000,575)

Total credits	12	59,886,820	(59,533,289	,	60,240,351)

Income tax after credits	13	103,985,756	(103,660,282	,	104,311,231)

Total tax liability	15	109,069,293	(108,744,030	,	109,394,555)

Tax due at time of filing	22	33,269,899	(32,988,506	,	33,551,292)

Overpayment	19	118,897,660	(118,554,451	,	119,240,870)

Forms whose line entries have weak estimates (implying a return sampled count less than 50) are listed below:

Form 4972

Form 5884-A

11

Description of the Sample for the Line Item Estimates

This section describes the domain of the study, the sample design and selection, data capture and cleaning, the method of estimation, and the

sampling variability of the estimates.

Domain of Study

The statistics in this report are estimates from a prob-ability sample of unaudited U.S. Individual Income Tax Returns (Forms 1040 and 1040-SR (including electronic returns)) filed by U.S. citizens and residents during Calendar Year 2020.

All returns processed during 2020 were subjected to sampling except tentative and amended returns. Tentative returns were not subjected to sampling be-cause the revised returns may have been sampled later, while amended returns were excluded because the orig-inal returns had already been subjected to sampling. A small percentage of returns were not identified as tentative or amended until after sampling. These re-turns, along with those that had no income information, frivolous income information, or fraudulent income in-formation, when recognized, were excluded in calculat-ing estimates.

The estimates in this report are intended to repre-sent all returns filed for Tax Year 2019. While most of the returns processed during Calendar Year 2020 were filed for Tax Year 2019, the remaining returns were mostly for prior years, and a few for noncalendar years ending during 2018 and 2019.

Sample Design and Selection

The sample design is a stratified probability sample, in which the population of tax returns is classified into subpopulations, called strata, and an independent sample is randomly selected from each stratum. Strata are defined by the following characteristics:

1. Nontaxable (including no alternative minimum tax) with adjusted gross income or expanded income of $200,000 or more.

2. High business receipts of $50,000,000 or more.

3. Presence or absence of special forms or schedules (Form 2555, Form 1116, Form 1040 Schedule C, and Form 1040 Schedule F).

4. Indexed positive or negative income. Sixty variables are used to derive positive and negative incomes. These positive and negative income classes are deflated using the Chain-Type Price Index for the Gross Domestic Product to represent a base year of 2016. (See footnote [1] for details.)

Tax data processed to the IRS Individual Master File at the Enterprise Computing Center at Martinsburg during Calendar Year 2020 were used to assign each taxpayer’s record to the appropriate stratum and to de-termine whether the record should be included in the sample. Records are selected for the sample either if they possess certain combinations of the four ending digits of the Social Security number (SSN), or if their five ending digits of an eleven-digit number gener-ated by a mathematical transformation of the SSN is less than or equal to the stratum sampling rate times 100,000.

Data Capture and Cleaning

Data capture for the SOI sample begins with the desig-nation of a sample of administrative records. While the sample was being selected, the process was continu-ally monitored for sample selection and data collection errors. In addition, a small subsample of returns was selected and independently reviewed, analyzed, and processed for a quality evaluation.

The administrative data and controlling informa-tion for each record designated for this sample were loaded into an online submission processing database. Computer data for the selected administrative records were then used to identify inconsistencies, question-able values, and missing values as well as any addi-tional variables that an editor needed to extract for each record.

After the completion of the submission processing center review, data were further validated, tested, and balanced. Adjustments and imputations for selected fields based on prior-year data and other available in-formation were used to make each record internally consistent. Finally, prior to publication, all statistics and tables were reviewed for accuracy and reason-ableness considering the provisions of the tax law, tax-payer reporting variations and limitations, economic

12
Individual Income Tax Returns	Description of the Sample
Line Item Estimates, 2019

conditions, and comparability with other statistical series.

Some returns designated for the sample were not available for SOI processing because other areas of IRS needed the return at the same time. For Tax Year 2019, about 0.5 percent of the sample returns were unavailable.

Due to the COVID-19 pandemic, delays in pro-cessing Tax Year 2019 returns occurred because of the temporary closing of submission processing centers. Approximately 5.8 million returns were ultimately pro-cessed during the beginning of Tax Year 2020. These returns were moved into the Tax Year 2019 study. There were also approximately 8.6 million returns filed for the purpose of receiving Economic Incentive Payments due to COVID-19. These returns had no significant income information included and were excluded in cal-culating estimates.

Method of Estimation

Weights were obtained by dividing the population count of returns in a stratum by the number of sampled returns for that stratum. The weights were adjusted to correct for misclassified returns and were then applied to the sample data to produce all the estimates in this report.

Sampling Variability

The sample used in this study is one of a large number of samples that could have been selected using the same sample design. The estimates calculated from these dif-ferent samples would vary. The standard error (SE) of an estimate is a measure of the variation among the estimates from the possible samples and, thus, is a measure of the precision with which an estimate from a particular sample approximates the average of the estimates calculated from all possible samples.

13

Individual Income Tax Returns

Line Item Estimates, 2019

Line Item Estimates, by Individual Income Tax Form and Schedule for Tax Year 2019

The total estimated line counts for each individual tax form and schedule follow. The number of returns for the lines appears on the pages on the left, while the corresponding amount (in thousands of dollars) for the lines appears on the colored pages on the right.

14

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Total of all returns filed =

157,796,807

Electronically Filed Returns =

142,162,470

Form1040

Department of the Treasury—Internal Revenue Service

(99)

2019

U.S. Individual Income Tax Return

OMB No. 1545-0074

IRS Use Only—Do not write or staple in this space.

77,618,002

54,725,038

Filing Status

3,719,351

21,663,339

71,078

Single

Head

Qualifying widow(er)

(QW)

Married filing jointly

Married filing separately (MFS)

of household (HOH)

Check only

If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is

one box.

a child but not your dependent. ▶

Your first name

and middle initial

Last name

Your social security number

If joint return,

spouse’s first name and middle initial

Last name

Spouse’s social security number

Home address

(number and street). If you have a P.O. box, see instructions.

Apt. no.

Presidential Election Campaign

Check here if you, or your spouse if filing

jointly,

want $3 to go

to this fund.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Y

= *

3,064,560

Y=**

4,923,076

Checking a box below

will not change your

tax or refund.

You

Spouse

Foreign country name

Foreign province/state/county

Foreign postal code

If more than four dependents,

see instructions and ✓ here ▶

Standard

Someone can claim:

You as a dependent

Your spouse as a dependent

Deduction

Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness

You:

27,477,794

260,291

Spouse:

11,609,322

80,564

Were born before January 2, 1955

Are blind

Was born before January 2, 1955

Is blind

Dependents (see instructions):

(2) Social security number

(3) Relationship to you

(4) ✓ if qualifies for (see instructions):

(1) First name

Last name

Child tax credit

Credit for other dependents

34,248

,7

32

21,57

3,3

20

7,878,

41

8

2,104,

72

4

1

Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . .

............

1

129,775,754

2a

Tax-exempt interest . . . .

2a

6,242,423

b Taxable interest. Attach Sch. B if required

2b

48,676,014

Standard

3a

Qualified dividends . . . .

3a

26,757,958

b Ordinary dividends. Attach Sch. B if required

3b

28,980,261

4a

IRA distributions . . . . .

4a

16,495,748

b Taxable amount . . . . . .

4b

15,641,734

Deduction for—

filing separately,

c

Pensions and annuities . . .

4c

30,830,618

d Taxable amount . . . . . .

4d

28,284,849

• Single or Married

5a

Social security benefits . . .

b Taxable amount . . . . . .

$12,200

5a

30,022,335

5b

22,416,436

• Married filing

6

Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . .

. .

▶

6

21,705,174

jointly or Qualifying

widow(er),

7a

Other income from Schedule 1, line 9 . . . . . . . .

............

7a

51,889,727

$24,400

b

Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income

........

. .

.

▶

7b

157,197,473

• Head of

household,

8a

Adjustments to income from Schedule 1, line 22 . . . . .

............

8a

39,140,137

$18,350

b

Subtract line 8a from line 7b. This is your adjusted gross income

........

. .

.

▶

8b

157,223,137

• If you checked

any box under

9

Standard deduction or itemized deductions (from Schedule A) .

. . .

.

9

138,307,604

Standard

Deduction,

10

Qualified business income deduction. Attach Form 8995 or Form 8995-A . .

.

10

22,243,545

see instructions.

150,092,578

11a

11a

Add lines 9 and 10 . . . . . . . . . . . . .

............

b

Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- . . . . . . . . . . .

11b

124,143,848

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form 1040 (2019)

* One election box checked** Both election boxes checked (counts each box separately)

2019 Line Item Estimates—All figures are estimates based on samples.	15
Amounts of selected lines filed (in thousands of dollars)

	Total of all returns filed = 157,796,807		Electronically Filed Returns = 142,162,470
		Department of the Treasury—Internal Revenue Service		(99)	2019

Form1040 U.S. Individual Income Tax Return						OMB No. 1545-0074

IRS Use Only—Do not write or staple in this space.

Filing Status

Single

Married filing jointly

Married filing separately (MFS)

Head of household (HOH)

Qualifying widow(er) (QW)

Check only

If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is

one box.

a child but not your dependent. ▶

Your first name

and middle initial

Last name

Your social security number

If joint return,

spouse’s first name and middle initial

Last name

Spouse’s social security number

Home address

(number and street). If you have a P.O. box, see instructions.

Apt. no.

Presidential Election Campaign

Check here if you, or your spouse if filing

jointly, want $3 to go to this fund.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Checking a box below will not change your

tax or refund.

You

Spouse

Foreign country name

Foreign province/state/county

Foreign postal code

If more than four dependents,

see instructions and ✓ here ▶

Standard

Someone can claim:

You as a dependent

Your spouse as a dependent

Deduction

Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness

You:

Were born before January 2, 1955

Are blind

Spouse:

Was born before January 2, 1955

Is blind

Dependents (see instructions):

(2) Social security number

(3) Relationship to you

(4) ✓ if qualifies for (see instructions):

(1) First name

Last name

Child tax credit

Credit for other dependents

1

Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . .

......

1

8,273,071,046

2a

Tax-exempt interest . . . .

2a

61,575,197

b Taxable interest. Attach Sch. B if required

2b

153,253,476

Standard

3a

Qualified dividends . . . .

3a

248,190,601

b Ordinary dividends. Attach Sch. B if required

3b

331,790,638

4a

IRA distributions . . . . .

4a

379,260,994

b Taxable amount

......

4b

324,971,510

Deduction for—

• Single or Married

c

Pensions and annuities . . .

4c

1,290,875,434

d Taxable amount

......

4d

784,497,673

filing separately,

718,890,477

360,038,769

$12,200

5a

Social security benefits . . .

5a

b Taxable amount

......

5b

• Married filing

6

Capital gain or (loss). Attach Schedule D if required. If not required, check here . . .

....

▶

6

853,486,542

jointly or Qualifying

widow(er),

7a

Other income from Schedule 1, line 9 . . . . . . . . . . . . . .

......

7a

1,031,675,340

$24,400

b

Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income . . . . . .

....

.

▶

7b

12,111,799,488

• Head of

household,

8a

Adjustments to income from Schedule 1, line 22 . . . . . . . . . . .

......

8a

144,925,513

$18,350

b

Subtract line 8a from line 7b. This is your adjusted gross income

......

....

.

▶

8b

11,966,873,976

• If you checked

any box under

9

Standard deduction or itemized deductions (from Schedule A) .

.

. . .

9

2,354,080,109

Standard

Deduction,

10

Qualified business income deduction. Attach Form 8995 or Form 8995-A

. . .

10

155,249,163

see instructions.

11a

11a

3,061,683,847

Add lines 9 and 10 . . . . . . . . . . . . . . . . . . .

......

b

Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- . . . . .

......

11b

9,226,944,218

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form 1040 (2019)

16	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 1040 (2019)	Page 2

12a

Tax (see inst.) Check if any from Form(s): 1

8814 2

4972 3

12a

123,263,310

123,689,755

b

Add Schedule 2, line 3, and line 12a and enter the total . . . . . . . . . .

. .

.

.

▶

12b

13a

Child tax credit or credit for other dependents . . . . . .

....

13a

39,718,286

58,143,847

b

Add Schedule 3, line 7, and line 13a and enter the total . . . . . . . . . .

.

.

.

.

▶

13b

14

Subtract line 13b from line 12b. If zero or less, enter -0- . . . . . . . . . .

.....

14

106,620,468

15

Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . .

.....

15

30,801,718

16

Add lines 14 and 15. This is your total tax . . . . . . . . . . . . . .

.

.

.

.

▶

16

116,454,739

17

Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . .

.....

17

138,736,488

• If you have a

18

Other payments and refundable credits:

a

Earned income credit (EIC) . . . . . . . . . . .

....

18a

26,738,391

qualifying child,

attach Sch. EIC.

b

Additional child tax credit. Attach Schedule 8812 . . . . .

....

18b

19,867,646

• If you have

nontaxable

c

American opportunity credit from Form 8863, line 8 . . . .

....

18c

6,940,056

combat pay, see

d

Schedule 3, line 14 . . . . . . . . . . . . .

....

18d

14,316,068

instructions.

47,896,046

e

Add lines 18a through 18d. These are your total other payments and refundable credits .

.

.

.

.

▶

18e

Refund

19

Add lines 17 and 18e. These are your total payments . . . . . . . . . . .

.

.

.

.

▶

19

148,250,129

20

If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid .

.....

20

118,897,660

21a

Amount of line 20 you want refunded to you. If Form 8888 is attached, check here . . .

.

.

.

▶

21a

115,836,993

Direct deposit?

▶ b

Routing number

▶ c Type:

Checking

Savings

See instructions.

▶ d

Account number

100,019,045

22

3,931,470

22

Amount of line 20 you want applied to your 2020 estimated tax .

. . .

▶

Amount

23

Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions .

. .

.

.

▶

23

33,269,899

You Owe

24

Estimated tax penalty (see instructions) . . . . . . . .

. . .

▶

24

11,133,165

Third Party	Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.	Yes. Complete below.

Designee		No

(Other than paid preparer)

Sign

Here

Joint return? See instructions. Keep a copy for your records.

Designee’s		Phone		Personal identification
name ▶		no. ▶		number (PIN)	▶

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 belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

	Your signature	Date	Your occupation	If the IRS sent you an Identity
				Protection PIN, enter it here
				(see inst.)

▲	Spouse’s signature. If a joint return, both must sign.	Date	Spouse’s occupation	If the IRS sent your spouse an
				Identity Protection PIN, enter it here
				(see inst.)

	Phone no.	Email address

Paid

Preparer’s name

Preparer’s signature

Date

PTIN

Check if:

3rd Party Designee

Preparer

Self-employed

Firm’s name ▶

Phone no.

Use Only

Firm’s address ▶

Firm’s EIN

▶

Go to www.irs.gov/Form1040 for instructions and the latest information.

Form 1040 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	17
Amounts of selected lines filed (in thousands of dollars)

Form 1040 (2019)	Page 2

12a

Tax (see inst.) Check if any from Form(s): 1

8814 2

4972 3

12a

1,688,014,562

1,695,025,831

b

Add Schedule 2, line 3, and line 12a and enter the total

..........

. .

.

.

▶

12b

13a

Child tax credit or credit for other dependents . . .

.......

13a

83,109,361

134,154,595

b

Add Schedule 3, line 7, and line 13a and enter the total

..........

.

.

.

.

▶

13b

14

Subtract line 13b from line 12b. If zero or less, enter -0- . . . . . . . . . .

.....

14

1,560,871,236

15

Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . .

.....

15

112,415,834

16

Add lines 14 and 15. This is your total tax . . . . . . . . . . . . . .

.

.

.

.

▶

16

1,674,999,742

17

Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . .

.....

17

1,267,454,688

• If you have a

18

Other payments and refundable credits:

a

Earned income credit (EIC) . . . . . . . .

.......

18a

64,477,508

qualifying child,

attach Sch. EIC.

b

Additional child tax credit. Attach Schedule 8812 . .

.......

18b

35,733,023

• If you have

nontaxable

c

American opportunity credit from Form 8863, line 8 .

.......

18c

6,083,655

combat pay, see

d

Schedule 3, line 14 . . . . . . . . . .

.......

18d

536,419,562

instructions.

642,098,503

e

Add lines 18a through 18d. These are your total other payments and refundable credits .

.

.

.

.

▶

18e

Refund

19

Add lines 17 and 18e. These are your total payments . . . . . . . . . . .

.

.

.

.

▶

19

1,912,125,679

20

If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid .

.....

20

-433,334,762

21a

Amount of line 20 you want refunded to you. If Form 8888 is attached, check here . . .

.

.

.

▶

21a

335,441,285

Direct deposit?

▶ b

Routing number

▶ c Type:

Checking

Savings

See instructions.

d Account number


	22	Amount of line 20 you want applied to your 2020 estimated tax . . . .	▶	22	97,893,477


Amount	23	Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions .				....▶	23	198,535,581
You Owe	24	Estimated tax penalty (see instructions) . . . . . . . . . . .	▶	24	2,326,757

Third Party Designee

(Other than paid preparer)

Sign

Here

Joint return? See instructions. Keep a copy for your records.

Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.				Yes. Complete below.
				No

Designee’s	Phone	Personal identification


name ▶	no. ▶	number (PIN)	▶

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 belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

	Your signature	Date	Your occupation	If the IRS sent you an Identity
				Protection PIN, enter it here
				(see inst.)

▲	Spouse’s signature. If a joint return, both must sign.	Date	Spouse’s occupation	If the IRS sent your spouse an
				Identity Protection PIN, enter it here
				(see inst.)

	Phone no.	Email address

Paid

Preparer’s name

Preparer’s signature

Date

PTIN

Check if:

3rd Party Designee

Preparer

Self-employed

Firm’s name ▶

Phone no.

Use Only

Firm’s address ▶

Firm’s EIN

▶

Go to www.irs.gov/Form1040 for instructions and the latest information.

Form 1040 (2019)

18

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Electronically Filed Returns = 142,162,470

Form1040

Department of the Treasury—Internal Revenue Service

(99)

2019

U.S. Individual Income Tax Return

OMB No. 1545-0074

IRS Use Only—Do not write or staple in this space.

69,390,565

49,525,210

Filing Status

3,071,990

20,110,216

64,489

Single

Head

(HOH)

Qualifying widow(er)

(QW)

Married filing jointly

Married filing separately (MFS)

of household

Check only

If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is

one box.

a child but not your dependent. ▶

Your first name

and middle initial

Last name

Your social security number

If joint return,

spouse’s first name and middle initial

Last name

Spouse’s social security number

Home address

(number and street). If you have a P.O. box, see instructions.

Apt. no.

Presidential Election Campaign

Check here if you, or your spouse if filing

jointly,

want $3 to go

to this fund.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Y

= *

2,662,607

Y=**

4,255,878

Checking a box below

will not change your

tax or refund.

You

Spouse

Foreign country name

Foreign province/state/county

Foreign postal code

If more than four dependents,

see instructions and ✓ here ▶

Standard

Someone can claim:

You as a dependent

Your spouse as a dependent

Deduction

Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness

You:

23,747,065

217,806

Spouse:

10,076,576

74,519

Were born before January 2, 1955

Are blind

Was born before January 2, 1955

Is blind

Dependents (see instructions):

(2) Social security number

(3) Relationship to you

(4) ✓ if qualifies for (see instructions):

(1) First name

Last name

Child tax credit

Credit for other dependents

32,104

,9

74

20,25

5,6

83

7,376,

38

1

1,961,

55

0

1

Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . .

....

1

118,648,078

2a

Tax-exempt interest . . . .

2a

5,718,628

b Taxable interest. Attach Sch. B if required

2b

43,881,805

Standard

3a

Qualified dividends . . . .

3a

24,422,021

b Ordinary dividends. Attach Sch. B if required

3b

26,225,835

4a

IRA distributions . . . . .

4a

14,729,673

b Taxable amount . .

....

4b

13,956,241

Deduction for—

• Single or Married

c

Pensions and annuities . . .

4c

27,449,620

d Taxable amount . .

....

4d

25,083,301

filing separately,

26,085,454

19,741,538

$12,200

5a

Social security benefits . . .

5a

b Taxable amount . .

....

5b

• Married filing

6

Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . .

. .

▶

6

19,872,632

jointly or Qualifying

widow(er),

7a

Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . .

....

7a

46,495,208

$24,400

b

Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income . . . . . . . .

. .

.

▶

7b

141,969,444

• Head of

household,

8a

Adjustments to income from Schedule 1, line 22 . . . . . . . . . . . . .

....

8a

35,368,855

$18,350

b

Subtract line 8a from line 7b. This is your adjusted gross income

........

. .

.

▶

8b

141,990,810

• If you checked

any box under

9

Standard deduction or itemized deductions (from Schedule A) .

. . .

.

9

125,063,799

Standard

Deduction,

10

Qualified business income deduction. Attach Form 8995 or Form 8995-A . .

.

10

20,670,900

see instructions.

138,617,274

11a

11a

Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . .

....

b

Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- . . . . . . .

....

11b

112,975,925

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form 1040 (2019)

* One election box checked** Both election boxes checked (counts each box separately)

2019 Line Item Estimates—All figures are estimates based on samples.

19

Amounts of selected lines filed (in thousands of dollars)

Electronically Filed Returns =142,162,470

Form

1040 U.S. Individual Income Tax Return

Department of the Treasury—Internal Revenue Service

(99)

2019

OMB No. 1545-0074

IRS Use Only—Do not write or staple in this space.

Filing Status

Single

Married filing jointly

Married filing separately (MFS)

Head of household (HOH)

Qualifying widow(er) (QW)

Check only

If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is

one box.

a child but not your dependent. ▶

Your first name

and middle initial

Last name

Your social security number

If joint return,

spouse’s first name and middle initial

Last name

Spouse’s social security number

Home address

(number and street). If you have a P.O. box, see instructions.

Apt. no.

Presidential Election Campaign

Check here if you, or your spouse if filing

jointly, want $3 to go to this fund.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).

Checking a box below will not change your

tax or refund.

You

Spouse

Foreign country name

Foreign province/state/county

Foreign postal code

If more than four dependents,

see instructions and ✓ here ▶

Standard

Someone can claim:

You as a dependent

Your spouse as a dependent

Deduction

Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness

You:

Were born before January 2, 1955

Are blind

Spouse:

Was born before January 2, 1955

Is blind

Dependents (see instructions):

(2) Social security number

(3) Relationship to you

(4) ✓ if qualifies for (see instructions):

(1) First name

Last name

Child tax credit

Credit for other dependents

1

Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . .

......

1

7,641,104,009

2a

Tax-exempt interest . . . .

2a

54,732,958

b Taxable interest. Attach Sch. B if required

2b

132,727,579

Standard

3a

Qualified dividends . . . .

3a

218,693,991

b Ordinary dividends. Attach Sch. B if required

3b

292,253,715

4a

IRA distributions . . . . .

4a

336,402,659

b Taxable amount

......

4b

290,771,092

Deduction for—

• Single or Married

c

Pensions and annuities . . .

4c

1,159,484,502

d Taxable amount

......

4d

690,466,121

filing separately,

627,761,735

318,156,401

$12,200

5a

Social security benefits . . .

5a

b Taxable amount

......

5b

• Married filing

6

Capital gain or (loss). Attach Schedule D if required. If not required, check here . . .

....

▶

6

772,787,405

jointly or Qualifying

widow(er),

7a

Other income from Schedule 1, line 9 . . . . . . . . . . . . . .

......

7a

958,370,909

$24,400

b

Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income . . . . . .

....

.

▶

7b

11,100,370,277

• Head of

household,

8a

Adjustments to income from Schedule 1, line 22 . . . . . . . . . . .

......

8a

131,969,962

$18,350

b

Subtract line 8a from line 7b. This is your adjusted gross income

......

....

.

▶

8b

10,968,400,315

• If you checked

any box under

9

Standard deduction or itemized deductions (from Schedule A) .

.

. . .

9

2,139,924,424

Standard

Deduction,

10

Qualified business income deduction. Attach Form 8995 or Form 8995-A

. . .

10

144,577,646

see instructions.

11a

11a

2,823,347,807

Add lines 9 and 10 . . . . . . . . . . . . . . . . . . .

......

b

Taxable income. Subtract line 11a from line 8b. If zero or less, enter -0- . . . . .

......

11b

8,463,325,563

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11320B

Form 1040 (2019)

20	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 1040 (2019)	Page 2

12a

Tax (see inst.) Check if any from Form(s): 1

8814 2

4972 3

12a

112,186,725

112,564,630

b

Add Schedule 2, line 3, and line 12a and enter the total . . . . . . . . . . .

.

.

.

▶

12b

13a

Child tax credit or credit for other dependents . . . . . .

....

13a

37,052,176

b

Add Schedule 3, line 7, and line 13a and enter the total . . . . . . . . . . .

.

.

.

▶

13b

54,132,360

14

Subtract line 13b from line 12b. If zero or less, enter -0- . . . . . . . . . . .

....

14

96,567,119

15

Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . . .

....

15

27,858,350

16

Add lines 14 and 15. This is your total tax . . . . . . . . . . . . . . .

.

.

.

▶

16

105,067,420

17

Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . .

....

17

126,687,244

• If you have a

18

Other payments and refundable credits:

a

Earned income credit (EIC) . . . . . . . . . . .

....

18a

24,900,289

qualifying child,

attach Sch. EIC.

b

Additional child tax credit. Attach Schedule 8812 . . . . .

....

18b

18,722,275

• If you have

nontaxable

c

American opportunity credit from Form 8863, line 8 . . . .

....

18c

6,470,249

combat pay, see

d

Schedule 3, line 14 . . . . . . . . . . . . .

....

18d

12,904,520

instructions.

44,322,804

e

Add lines 18a through 18d. These are your total other payments and refundable credits . .

.

.

.

▶

18e

19

Add lines 17 and 18e. These are your total payments . . . . . . . . . . . .

.

.

.

▶

19

134,916,179

Refund

20

If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid . .

....

20

109,501,000

Direct deposit?

21a

Amount of line 20 you want refunded to you. If Form 8888 is attached, check here . . . .

.

.

▶

21a

106,726,870

▶ b

Routing number

▶ c Type:

Checking

Savings

See instructions.

d Account number

22

Amount of line 20 you want applied to your 2020 estimated tax . . . .

▶

22

3,526,495

Amount

23

Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions .

....▶

23

28,433,574

You Owe

24

Estimated tax penalty (see instructions) . . . . . . . . . . .

▶

24

9,819,483

Third Party

Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.

Yes. Complete below.

Designee

No

(Other than paid preparer)

Sign

Here

Joint return? See instructions. Keep a copy for your records.

Designee’s		Phone		Personal identification
name ▶		no. ▶		number (PIN)	▶

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 belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

	Your signature	Date	Your occupation	If the IRS sent you an Identity
				Protection PIN, enter it here
				(see inst.)

▲	Spouse’s signature. If a joint return, both must sign.	Date	Spouse’s occupation	If the IRS sent your spouse an
				Identity Protection PIN, enter it here
				(see inst.)

	Phone no.	Email address

Paid

Preparer’s name

Preparer’s signature

Date

PTIN

Check if:

3rd Party Designee

Preparer

Self-employed

Firm’s name ▶

Phone no.

Use Only

Firm’s address ▶

Firm’s EIN

▶

Go to www.irs.gov/Form1040 for instructions and the latest information.

Form 1040 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	21
Amounts of selected lines filed (in thousands of dollars)

Form 1040 (2019)	Page 2

12a

Tax (see inst.) Check if any from Form(s): 1

8814 2

4972 3

12a

1,549,991,335

1,556,173,818

b

Add Schedule 2, line 3, and line 12a and enter the total

..........

. .

.

.

▶

12b

13a

Child tax credit or credit for other dependents . . .

.......

13a

78,218,816

b

Add Schedule 3, line 7, and line 13a and enter the total

..........

.

.

.

.

▶

13b

120,019,835

14

Subtract line 13b from line 12b. If zero or less, enter -0- . . . . . . . . . .

.....

14

1,436,153,983

15

Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . .

.....

15

101,263,634

16

Add lines 14 and 15. This is your total tax . . . . . . . . . . . . . .

.

.

.

.

▶

16

1,537,851,646

17

Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . .

.....

17

1,175,142,601

• If you have a

18

Other payments and refundable credits:

a

Earned income credit (EIC) . . . . . . . .

.......

18a

61,103,060

qualifying child,

attach Sch. EIC.

b

Additional child tax credit. Attach Schedule 8812 . .

.......

18b

33,724,450

• If you have

nontaxable

c

American opportunity credit from Form 8863, line 8 .

.......

18c

5,666,553

combat pay, see

d

Schedule 3, line 14 . . . . . . . . . .

.......

18d

487,746,815

instructions.

588,072,489

e

Add lines 18a through 18d. These are your total other payments and refundable credits .

.

.

.

.

▶

18e

19

Add lines 17 and 18e. These are your total payments . . . . . . . . . . .

.

.

.

.

▶

19

1,763,984,644

Refund

20

If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid .

.....

20

-401,311,567

Direct deposit?

21a

Amount of line 20 you want refunded to you. If Form 8888 is attached, check here . . .

.

.

.

▶

21a

313,319,991

▶ b

Routing number

▶ c Type:

Checking

Savings

See instructions.

d Account number

22

Amount of line 20 you want applied to your 2020 estimated tax . . . . ▶

22

87,991,575

Amount

23

Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions .

....▶

23

177,243,181

You Owe

24

Estimated tax penalty (see instructions) . . . . . . . . . . .

▶

24

2,064,612

Third Party

Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions.

Yes. Complete below.

Designee

No

(Other than paid preparer)

Sign

Here

Joint return? See instructions. Keep a copy for your records.

Designee’s		Phone		Personal identification
name ▶		no. ▶		number (PIN)	▶

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 belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

	Your signature	Date	Your occupation	If the IRS sent you an Identity
				Protection PIN, enter it here
				(see inst.)

▲	Spouse’s signature. If a joint return, both must sign.	Date	Spouse’s occupation	If the IRS sent your spouse an
				Identity Protection PIN, enter it here
				(see inst.)

	Phone no.	Email address

Paid

Preparer’s name

Preparer’s signature

Date

PTIN

Check if:

3rd Party Designee

Preparer

Self-employed

Firm’s name ▶

Phone no.

Use Only

Firm’s address ▶

Firm’s EIN

▶

Go to www.irs.gov/Form1040 for instructions and the latest information.

Form 1040 (2019)

22			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
SCHEDULE 1			Additional Income and Adjustments to Income						OMB No. 1545-0074

(Form 1040 or 1040-SR)
										2019
Department of the Treasury			▶ Attach to Form 1040 or 1040-SR.
			▶ Go to *www.irs.gov/Form1040* for instructions and the latest information.						Attachment		01
Internal Revenue Service
									Sequence No.
Name(s) shown on Form 1040 or 1040-SR						Your social security number
			Total Forms Filed = 67,749,535

At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any											63,885,939
virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . .					927,970					Yes	No
Part I		Additional Income
1	Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . .			.	.	1				4,311,147
2a	Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . .			.	.			2a		344,378
b Date of original divorce or separation agreement (see instructions) ▶										27,256,526
3	Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . .			.	.		3
4	Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . .			.	.		4			1,994,353
5	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . .			.	.		5			16,863,660
6	Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . .			.	.		6			1,729,461
7	Unemployment compensation . . . . . . . . . . . . . . . . . . . . . .			.	.	7				4,363,590

8. Other income. List type and amount ▶

9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a . . . . . . . .	8	6,462,486
	9	51,889,727

Part IIAdjustments to Income

10Educator expenses...........................

11. Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach

	Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12	Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . .
13	Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . .
14	Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . .
15	Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . .
16	Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . .
17	Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . .
18a	Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b	Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . ▶

c. Date of original divorce or separation agreement (see instructions) ▶

19	IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20	Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . .
21	Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . . . . . .

22. Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. 3,628,977

11		343,227
12		2,022,903
13		112,049
14		20,460,855
15		951,117
16		3,789,086
17		501,306
	18a	491,120

19		2,436,686
20		12,719,148
21		1,285,659

22. 39,140,137

For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 71479F		Schedule 1 (Form 1040 or 1040-SR) 2019
8.	Net oper. loss=	1,145,393	22. Dom. Prod. Ded =		55,889
8.	Stock options=	2,281	22.	Archer MSA Ded.=	*
8.	Cancel. of debt=	518,174	22.	Housing ded.=	4,319
8.	For. earn. inc. ex=	495,579	22.	Other adj.=	189,206
8.	Gambling inc.=	1,947,628
8.	Taxable HSA =	492,627
8.	Sec 965 =	2,973
8.	461 Loss Limit =	3,391
8.	8992 Low tx =	12,136

2019 Line Item Estimates—All figures are estimates based on samples.

23

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE 1

Additional Income and Adjustments to Income

OMB No. 1545-0074

(Form 1040 or 1040-SR)

2019

Department of the Treasury

▶ Attach to Form 1040 or 1040-SR.

▶ Go to www.irs.gov/Form1040 for instructions and the latest information.

Attachment

01

Internal Revenue Service

Sequence No.

Name(s) shown on Form 1040 or 1040-SR

Your social security number

Total Forms Filed = 67,749,535

At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any

virtual currency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. .

Yes

No

Part I

Additional Income

1

Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . .

1

5,567,843

2a

Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a

10,810,673

b Date of original divorce or separation agreement (see instructions) ▶

354,741,301

3

Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . .

3

4

Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . .

4

19,359,097

5

Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . .

5

771,975,979

6

Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . .

6

-23,797,084

7

Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . .

7

21,395,491

8. Other income. List type and amount ▶

9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a . . . . . . . .	8	38,422,215
	9	1,031,675,340

Part IIAdjustments to Income

10Educator expenses...........................

11. Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach

	Form 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12	Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . . . .
13	Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . . . . .
14	Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . . . . .
15	Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . .
16	Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . .
17	Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . .
18a	Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b	Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . ▶

c. Date of original divorce or separation agreement (see instructions) ▶

19	IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20	Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . .
21	Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . . . . . .

22. Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. 937,722

11		2,764,429
12		5,728,845
13		293,751
14		33,645,174
15		25,527,840
16		31,384,974
17		243,447
	18a	12,374,364
		12,691,089
19
20		14,144,721
21		3,009,678

22. 144,925,513

For Paperwork Reduction Act Notice, see your tax return instructions.				Cat. No. 71479F		Schedule 1 (Form 1040 or 1040-SR) 2019
				22. Dom. Prod. Ded =
8.		Net oper. loss=	212,144,847				258,101
8.		Stock options=	164,283	22.	Archer MSA Ded.=			*

8.		Cancel. of debt=	5,460,270	22.	Housing ded.=			85,541
8.		For. earn. inc. ex=	30,867,452	22.	Other adj.=
								1,830,866
8.		Gambling inc.=	35,756,185

8.		Taxable HSA =	631,639
8.		Sec 965 =	262,314
8.		461 Loss Limit =	3,530,839
	8.	8992 Low tx =	2,449,204

24

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

SCHEDULE 2

Additional Taxes

OMB No. 1545-0074

(Form 1040 or 1040-SR)

2019

Department of the Treasury

▶ Attach to Form 1040 or 1040-SR.

▶ Go to www.irs.gov/Form1040 for instructions and the latest information.

Attachment

Internal Revenue Service

Sequence No. 02

Name(s) shown on Form 1040 or 1040-SR

31,847,436

Your social security number

Total Forms Filed =

Part I

Tax

1

Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . .

.....

1

170,478

2

Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . .

.....

2

3,018,032

3

Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b . . .

.....

3

3,136,685

Part II

Other Taxes

4

Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . .

.....

4

20,460,855

5

Unreported social security and Medicare tax from Form: a

4137

b

8919

.5a. 118,208...

5

5b 41,557

6

Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form

5,203,674

5329 if required . . . . . . . . . . . . . . . . . . . . . . . .

.....

6

7a

Household employment taxes. Attach Schedule H . . . . . . . . . . . .

.....

7a

177,407

b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required

....

7b

551,698

8

Taxes from: a

Form 8959

b

Form 8960

8b

c

Instructions; enter code(s)

8a 4,790,111

5,432,786

8

9

Section 965 net tax liability installment from Form 965-A . .

....

.

9

5,420

10

Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR,

30,801,718

line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . .

.....

10

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 71478U

Schedule 2 (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.

25

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE 2

Additional Taxes

OMB No. 1545-0074

(Form 1040 or 1040-SR)

2019

Department of the Treasury

▶ Attach to Form 1040 or 1040-SR.

▶ Go to www.irs.gov/Form1040 for instructions and the latest information.

Attachment

Internal Revenue Service

Sequence No. 02

Name(s) shown on Form 1040 or 1040-SR

31,847,436

Your social security number

Total Forms Filed =

Part I

Tax

1

Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . .

.....

1

2,792,555

2

Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . .

.....

2

4,218,714

3

Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b . . .

.....

3

6,867,857

Part II

Other Taxes

4

Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . .

.....

4

67,278,410

5

Unreported social security and Medicare tax from Form: a

4137

b

8919

.5a. .14,099..

5

5b 27,126

6

Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form

6,043,348

5329 if required . . . . . . . . . . . . . . . . . . . . . . . .

.....

6

7a

Household employment taxes. Attach Schedule H . . . . . . . . . . . .

.....

7a

1,147,586

b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required

....

7b

280,701

8

Taxes from: a

Form 8959

b

Form 8960

8b

28,258,652

c

Instructions; enter code(s)

8a 10,120,187

8

9

Section 965 net tax liability installment from Form 965-A . .

....

.

9

336,826

10

Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR,

112,415,834

line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . .

.....

10

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 71478U

Schedule 2 (Form 1040 or 1040-SR) 2019

26	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
SCHEDULE 3	Additional Credits and Payments		OMB No. 1545-0074

(Form 1040 or 1040-SR)
			2019
Department of the Treasury	▶ Attach to Form 1040 or 1040-SR.
	▶ Go to *www.irs.gov/Form1040* for instructions and the latest information.		Attachment
Internal Revenue Service			Sequence No. 03
Name(s) shown on Form 1040 or 1040-SR		Your social security number

Total Forms Filed = 41,659,818

Part INonrefundable Credits

7. Add lines 1 through 6. Enter here and include on Form 1040 or 1040-SR, line 13b . . . . . . .

Part II Other Payments and Refundable Credits

1. 9,400,344

2. 6,375,388

3. 7,879,521

4. 9,629,285

5. 1,957,807

6

7. 32,829,576

8	2019 estimated tax payments and amount applied from 2018 return . .
9	Net premium tax credit. Attach Form 8962 . . . . . . . . . . .

10. Amount paid with request for extension to file (see instructions) . . . .

11. Excess social security and tier 1 RRTA tax withheld . . . . . . . .

12. Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . .

13 Credits from Form: a	2439	b		Reserved	c	8885	d

14. Add lines 8 through 13. Enter here and on Form 1040 or 1040-SR, line 18d

.........			8	10,012,062
.........			9	2,170,776
.........			10	1,432,185
.........			11	1,640,674
Other.. payments.... Sec.. 965.			12	305,996
	11,640	205	13	A 4,425 C	15,250
.........			14	14,316,068

For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 71480G	Schedule 3 (Form 1040 or 1040-SR) 2019
6c	F8910	16,898
6c	Sch R	40,998
6c	F8834	*
6c	F8911	26,892
6c	F8936	162,686
6c	F8396	93,937
6c	F8839	63,531
6c	Other Cr	4,638

	2019 Line Item Estimates—All figures are estimates based on samples.			27
	Amounts of selected lines filed (in thousands of dollars)
SCHEDULE 3	Additional Credits and Payments		OMB No. 1545-0074

(Form 1040 or 1040-SR)
			2019
Department of the Treasury	▶ Attach to Form 1040 or 1040-SR.
	▶ Go to *www.irs.gov/Form1040* for instructions and the latest information.		Attachment	03
Internal Revenue Service
			Sequence No.
Name(s) shown on Form 1040 or 1040-SR		Your social security number

Total Forms Filed = 41,659,818

Part INonrefundable Credits

1	Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . .
2	Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . . . . . .
3	Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . .
4	Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . . . .
5	Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . .
6	Other credits from Form: a	3800	b	8801	c	6a 5,100,792 6b 1,559,074

7. Add lines 1 through 6. Enter here and include on Form 1040 or 1040-SR, line 13b . . . . . . .

Part II Other Payments and Refundable Credits

1. 25,454,553

2. 3,778,995

3. 8,572,878

4. 1,836,811

5. 3,514,580

6

7. 50,555,159

8

2019 estimated tax payments and amount applied from 2018 return . . . . . . . .

. . .

8

405,055,882

9

Net premium tax credit. Attach Form 8962

.................

. . .

9

1,971,279

10

Amount paid with request for extension to file (see instructions) . . . . . . . . . .

. . .

10

127,149,592

11

Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . . .

. . .

11

3,802,529

12

Credit for federal tax on fuels. Attach Form 4136 . . . .

. . .

. . Other..

payments....

Sec.. 965.

12

163,730

13

Credits from Form: a

2439

b

Reserved

c

8885

d

181,656

11,294

13

A 6,929 C

32,898

14

Add lines 8 through 13. Enter here and on Form 1040 or 1040-SR, line 18d . . . . . .

. . .

14

536,419,562

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 71480G

Schedule 3 (Form 1040 or 1040-SR) 2019

6c

F8910

40,314

6c

Sch R

4,066

6c

F8834

*

6c

F8911

9,718

6c

F8936

642,895

6c

F8396

144,391

6c

F8839

303,894

6c

Other Cr

71,952

28	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE A

(Form 1040 or 1040-SR)

(Rev. January 2020)

Department of the Treasury

Internal Revenue Service (99)

Itemized Deductions

Go to www.irs.gov/ScheduleA for instructions and the latest information.

Attach to Form 1040 or 1040-SR.

Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.

OMB No. 1545-0074

2019

Attachment Sequence No. 07

Name(s) shown on Form 1040 or 1040-SR

17,555,341

Your social security number

Total schedules filed =

Medical

Caution: Do not include expenses reimbursed or paid by others.

and

1

Medical and dental expenses (see instructions) . . . . .

. .

1

4,411,806

Dental

2

Enter amount from Form 1040 or 1040-SR, line 8b

2

Expenses

3

Multiply line 2 by 7.5% (0.075) . . . . . . . . . . .

. .

3

4,409,801

4

Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . .

. .

.

. .

4

4,411,806

Taxes You

5

State and local taxes.

Paid

a State and local income taxes or general sales taxes. You may include

Income Taxes =

12,572,613

either income taxes or general sales taxes on line 5a, but not both. If

General Sales Tax =

4,174,958

you elect to include general sales taxes instead of income taxes,

check this box . . . . . . . . . . . . . . . .

. ▶

5a

16,747,571

b State and local real estate taxes (see instructions) . . . . .

. .

5b

15,276,895

c State and local personal property taxes . . . . . . . .

. .

5c

7,182,681

d Add lines 5a through 5c . . . . . . . . . . . . .

. .

5d

16,824,030

e Enter the smaller of line 5d or $10,000 ($5,000 if married filing

6

separately) . . . . . . . . . . . . . . . . .

. .

5e

16,824,030

Other taxes. List type and amount

▶

7

Add lines 5e and 6 . . . . . . . . . . . . . . . . .

6

951,977

17,217,369

.

. .

.

. .

7

Interest

8

Home mortgage interest and points. If you didn’t use all of your home

You Paid

mortgage loan(s) to buy, build, or improve your home, see

Caution: Your

instructions and check this box . . . . . . . . . .

. ▶

mortgage interest

a Home mortgage interest and points reported to you on Form 1098.

deduction may be

limited (see

See instructions if limited . . . . . . . . . . . .

. .

8a

13,702,252

instructions).

b Home mortgage interest not reported to you on Form 1098. See

instructions if limited. If paid to the person from whom you bought the

home, see instructions and show that person’s name, identifying no.,

and address . . . . . . . . . . . . . . . . . . .

▶

8b

363,517

c Points not reported to you on Form 1098. See instructions for special

988,041

rules . . . . . . . . . . . . . . . . . . .

. .

8c

d Mortgage insurance premiums (see instructions) . . . . .

. .

8d

e Add lines 8a through 8d . . . . . . . . . . . . .

. .

8e

13,655,591

9

Investment interest. Attach Form 4952 if required. See instructions .

9

892,918

14,182,730

10

Add lines 8e and 9 . . . . . . . . . . . . . . . . .

.

. .

.

. .

10

Gifts to

11

Gifts by cash or check. If you made any gift of $250 or more, see

Charity

12

instructions . . . . . . . . . . . . . . . . .

. .

11

13,243,560

Caution: If you

Other than by cash or check. If you made any gift of $250 or more,

made a gift and

see instructions. You must attach Form 8283 if over $500 . .

. .

12

8,751,741

got a benefit for it,

see instructions.

13

Carryover from prior year . . . . . . . . . . . .

. .

13

275,604

14

Add lines 11 through 13 . . . . . . . . . . . . . . . .

.

. .

.

. .

14

14,459,211

Casualty and

15

Casualty and theft loss(es) from a federally declared disaster (other than net qualified

Theft Losses

disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See

instructions . . . . . . . . . . . . . . . . . . . . .

. .

.

. .

15

11,524

Other

16

Other—from list in instructions. List type and amount ▶

Itemized

Gambling Loss Deduction = 501,552 Other than gambling deduction =

373,198

Deductions

Property income, casualty and theft deduction =

15,530

16

884,303

Total

17

Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on

17,348,989

Itemized

Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . .

. .

.

. .

17

Deductions

18 If you elect to itemize deductions even though they are less than your standard deduction,

check this box . . . . . . . . . . . . . . . . . . . .

. .

.

. ^▶

For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR.

Cat. No. 17145C

Schedule A (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.	29
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE A

(Form 1040 or 1040-SR)

(Rev. January 2020)

Department of the Treasury

Internal Revenue Service (99)

Itemized Deductions

Go to www.irs.gov/ScheduleA for instructions and the latest information.

Attach to Form 1040 or 1040-SR.

Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.

OMB No. 1545-0074

2019

Attachment Sequence No. 07

Name(s) shown on Form 1040 or 1040-SR			17,555,341				Your social security number
		Total schedules filed =
Medical		Caution: Do not include expenses reimbursed or paid by others.
and	1	Medical and dental expenses (see instructions) . . . . . . .			1	107,557,993
Dental	2	Enter amount from Form 1040 or 1040-SR, line 8b		2
Expenses	3	Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . .			3	28,497,508
	4	Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . .			. .	.....	4	79,060,485

Taxes You

5

State and local taxes.

Paid

a State and local income taxes or general sales taxes. You may include

Income Taxes =

212,115,741

either income taxes or general sales taxes on line 5a, but not both. If

General Sales Tax =

9,589,295

you elect to include general sales taxes instead of income taxes,

check this box . . . . . . . . . . . . . . .

.

. ^▶

5a

221,705,036

b State and local real estate taxes (see instructions) . . . . . . .

5b

110,338,593

c State and local personal property taxes . . . . . . . . . .

5c

4,829,277

d Add lines 5a through 5c . . . . . . . . . . . . . . .

5d

333,638,650

e Enter the smaller of line 5d or $10,000 ($5,000 if married filing

6

separately) . . . . . . . . . . . . . . . . . . .

5e

133,714,049

Other taxes. List type and amount ▶

7

Add lines 5e and 6 . . . . . . . . . . . . . . . . .

6

2,001,606

138,949,911

.

. .

.

. .

7

Interest

8

Home mortgage interest and points. If you didn’t use all of your home

You Paid

mortgage loan(s) to buy, build, or improve your home, see

Caution: Your

instructions and check this box . . . . . . . . .

.

. ▶

mortgage interest

a Home mortgage interest and points reported to you on Form 1098.

deduction may be

limited (see

See instructions if limited . . . . . . . . . . . . . .

8a

180,253,174

instructions).

b Home mortgage interest not reported to you on Form 1098. See

instructions if limited. If paid to the person from whom you bought the

home, see instructions and show that person’s name, identifying no.,

and address . . . . . . . . . . . . . . . . . . .

▶

8b

3,386,497

c Points not reported to you on Form 1098. See instructions for special

1,061,715

rules . . . . . . . . . . . . . . . . . . . . .

8c

d Mortgage insurance premiums (see instructions) . . . . . . .

8d

2,841,620

e Add lines 8a through 8d . . . . . . . . . . . . . . .

8e

185,020,702

9

Investment interest. Attach Form 4952 if required. See instructions .

9

19,899,016

207,442,024

10

Add lines 8e and 9 . . . . . . . . . . . . . . . . .

.

. .

.

. .

10

Gifts to

11

Gifts by cash or check. If you made any gift of $250 or more, see

Charity

12

instructions . . . . . . . . . . . . . . . . . . .

11

129,999,522

Caution: If you

Other than by cash or check. If you made any gift of $250 or more,

made a gift and

see instructions. You must attach Form 8283 if over $500 . . . .

12

74,799,416

got a benefit for it,

see instructions.

13

Carryover from prior year . . . . . . . . . . . . . .

13

19,095,950

14

Add lines 11 through 13 . . . . . . . . . . . . . . . .

.

. .

.

. .

14

190,114,194

Casualty and

15

Casualty and theft loss(es) from a federally declared disaster (other

than net

qualified

Theft Losses

disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See

instructions . . . . . . . . . . . . . . . . . . . .

.

. .

.

. .

15

386,744

Other

16

Other—from list in instructions. List type and amount ▶

4,491,714

Itemized

Gambling Loss Deduction = 22,289,880 Other than gambling deduction =

Deductions

Property income, casualty and theft deduction =

871,247

16

27,652,842

Total

17

Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on

645,254,053

Itemized

Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . .

.

. .

.

. .

17

Deductions

18 If you elect to itemize deductions even though they are less than your standard deduction,

check this box . . . . . . . . . . . . . . . . . . .

.

. .

.

. ▶

For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR.

Cat. No. 17145C

Schedule A (Form 1040 or 1040-SR) 2019

30		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
SCHEDULE B		Interest and Ordinary Dividends		OMB No. 1545-0074

(Form 1040 or 1040-SR)
				2019
Department of the Treasury		▶ Go to *www.irs.gov/ScheduleB* for instructions and the latest information.
		▶ Attach to Form 1040 or 1040-SR.		Attachment
Internal Revenue Service (99)				Sequence No. 08
Name(s) shown on return		Total schedules filed = 24,509,399	Your social security number


Part I	1	List name of payer. If any interest is from a seller-financed mortgage and the		Amount
Interest		buyer used the property as a personal residence, see the instructions and list this
		interest first. Also, show that buyer’s social security number and address ▶
(See instructions

and the
instructions for
Forms 1040 and

1040-SR, line 2b.)
Note: If you			1

received a Form

1099-INT, Form
1099-OID, or
substitute

statement from
a brokerage firm,
list the firm’s

name as the

payer and enter
the total interest

shown on that

form.
	2	Add the amounts on line 1 . . . . . . . . . . . . . . . . . . .	2	21,976,413

3. Excludable interest on series EE and I U.S. savings bonds issued after 1989.

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . .

3

10,670

4. Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR,

		line 2b . . . . . . .	.............	. . .	. ▶	4
	Note: If line 4 is over $1,500, you must complete Part III.						Amount
Part II	5	List name of payer ▶
Ordinary

Dividends

(See instructions

and the
instructions for
Forms 1040 and						5

1040-SR, line 3b.)

Note: If you

received a Form

1099-DIV or
substitute
statement from

a brokerage firm,
list the firm’s
name as the

payer and enter

the ordinary
dividends shown	6	Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR,

on that form.							17,384,062
		line 3b . . . . . . .	.............	. . .	. ▶	6

	Note: If line 6 is over $1,500, you must complete Part III.
Part III	You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a							Yes	No
	foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign

	7a	At any time during 2019, did you have a financial interest in or signature authority over a financial
Accounts		account (such as a bank account, securities account, or brokerage account) located in a foreign
and Trusts		country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
Caution: If		If “Yes,” are you required	to file FinCEN Form 114, Report of	Foreign	Bank	and	Financial
		Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
required, failure
to file FinCEN		and its instructions for filing requirements and exceptions to those requirements . . . . . .
Form 114 may	b	If you are required to file FinCEN Form 114, enter the name of the foreign country where the

result in
		financial account is located	▶
substantial
penalties. See	8	During 2019, did you receive a distribution from, or were you the grantor of, or transferor to, a
instructions.		foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 17146NSchedule B (Form 1040 or 1040-SR) 2019

		2019 Line Item Estimates—All figures are estimates based on samples.		31
		Amounts of selected lines filed (in thousands of dollars)
SCHEDULE B		Interest and Ordinary Dividends		OMB No. 1545-0074

(Form 1040 or 1040-SR)
				2019
Department of the Treasury		▶ Go to *www.irs.gov/ScheduleB* for instructions and the latest information.
		▶ Attach to Form 1040 or 1040-SR.		Attachment
Internal Revenue Service (99)				Sequence No. 08
Name(s) shown on return		Total schedules filed = 24,509,399	Your social security number


Part I	1	List name of payer. If any interest is from a seller-financed mortgage and the		Amount
Interest		buyer used the property as a personal residence, see the instructions and list this
		interest first. Also, show that buyer’s social security number and address ▶
(See instructions

and the
instructions for
Forms 1040 and

1040-SR, line 2b.)
Note: If you			1

received a Form

1099-INT, Form
1099-OID, or
substitute

statement from
a brokerage firm,
list the firm’s

name as the

payer and enter
the total interest

shown on that

form.
	2	Add the amounts on line 1 . . . . . . . . . . . . . . . . . . .	2	147,012,151

3. Excludable interest on series EE and I U.S. savings bonds issued after 1989.

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . .

3

57,889

4. Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR,

		line 2b . . . . . . .	.............	. . .	. ▶	4
	Note: If line 4 is over $1,500, you must complete Part III.						Amount
Part II	5	List name of payer ▶
Ordinary

Dividends

(See instructions

and the
instructions for
Forms 1040 and						5

1040-SR, line 3b.)

Note: If you

received a Form

1099-DIV or
substitute
statement from

a brokerage firm,
list the firm’s
name as the

payer and enter

the ordinary
dividends shown	6	Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR,

on that form.							326,113,336
		line 3b . . . . . . .	.............	. . .	. ▶	6

	Note: If line 6 is over $1,500, you must complete Part III.
Part III	You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a							Yes	No
	foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign

	7a	At any time during 2019, did you have a financial interest in or signature authority over a financial
Accounts		account (such as a bank account, securities account, or brokerage account) located in a foreign
and Trusts		country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
Caution: If		If “Yes,” are you required	to file FinCEN Form 114, Report of	Foreign	Bank	and	Financial
		Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
required, failure
to file FinCEN		and its instructions for filing requirements and exceptions to those requirements . . . . . .
Form 114 may	b	If you are required to file FinCEN Form 114, enter the name of the foreign country where the

result in
		financial account is located	▶
substantial
penalties. See	8	During 2019, did you receive a distribution from, or were you the grantor of, or transferor to, a
instructions.		foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 17146NSchedule B (Form 1040 or 1040-SR) 2019

32	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE C (Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Profit or Loss From Business

(Sole Proprietorship)

Go to www.irs.gov/ScheduleC for instructions and the latest information.

Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2019

Attachment Sequence No. 09

Name of proprietor

Total schedules filed = 31,516,038

A. Principal business or profession, including product or service (see instructions)

Social security number (SSN)

B. Enter code from instructions

C

Business name. If no separate business name, leave blank.

D Employer ID number (EIN) (see instr.)

E. Business address (including suite or room no.) ▶ City, town or post office, state, and ZIP code

F	Accounting method:	(1)	Cash	(2)	Accrual	(3)	Other (specify) ▶
G	Did you “materially participate” in the operation of this business during 2019? If “No,” see instructions for limit on losses .
H	If you started or acquired this business during 2019, check here .						................▶
I	Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) . . . . . . . .
J	If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . .

Yes

No

Yes No

Yes No

Part IIncome

1

Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on

26,267,257

Form W-2 and the “Statutory employee” box on that form was checked

........

. ▶

1

2

Returns and allowances . . . . . . . . . . . . . .

...........

2

582,667

3

Subtract line 2 from line 1 . . . . . . . . . . . . .

...........

3

26,274,601

4

Cost of goods sold (from line 42) . . . . . . . . . . .

...........

4

4,083,609

5

Gross profit. Subtract line 4 from line 3 . . . . . . . . .

...........

5

26,319,184

6

Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . .

6

1,133,512

7

Gross income. Add lines 5 and 6 . . . . . . . . . . .

........

.

. ▶

7

26,623,688

Part II

Expenses. Enter expenses for business use of your home only on line 30.

8

Advertising . . . . .

8

6,986,268

18

Office expense (see instructions)

18

8,572,787

9

Car and truck expenses (see

15,252,745

19

Pension and profit-sharing plans .

19

98,728

instructions) . . . . .

9

20

Rent or lease (see instructions):

10

Commissions and fees .

10

1,511,136

a

Vehicles, machinery, and equipment

20a

2,124,918

11

Contract labor (see instructions)

11

2,543,277

b

Other business property . . .

20b

3,533,936

12

Depletion . . . . .

12

76,246

21

Repairs and maintenance . . .

21

5,134,928

13

Depreciation and section 179

22

Supplies (not included in Part III) .

22

12,759,472

expense deduction (not

23

Taxes and licenses . . . . .

23

6,446,435

included in Part III) (see

5,310,746

instructions) . . . . .

13

24

Travel and meals:

5,635,471

14

Employee benefit programs

218,786

a

Travel . . . . . . . . .

24a

(other than on line 19) . .

14

b

Deductible meals (see

7,592,967

15

Insurance (other than health)

15

6,635,747

instructions) . . . . . . .

24b

16

Interest (see instructions):

476,623

25

Utilities . . . . . . . .

25

14,832,262

a

Mortgage (paid to banks, etc.)

16a

26

Wages (less employment credits) .

26

1,035,349

b

Other . . . . . .

16b

1,504,638

27a

Other expenses (from line 48) . .

27a

14,096,544

17

Legal and professional services

17

9,318,969

b

Reserved for future use . . .

27b

28

Total expenses before expenses for business use of home. Add lines 8 through 27a . . . .

.

. ▶

28

23,791,009

29

Tentative profit or (loss). Subtract line 28 from line 7 . . . . . .

...........

29

27,584,359

30. Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions).

Simplified method filers only: enter the total square footage of: (a) your home:

1,963,832

1,963,829

and (b) the part of your home used for business:

. Use the Simplified

3,900,381

Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . . .

.. 30

31

Net profit or (loss). Subtract line 30 from line 29.

}

• If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line

27,256,526

13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and

31

trusts, enter on Form 1041, line 3.

• If a loss, you must go to line 32.

32

If you have a loss, check the box that describes your investment in this activity (see instructions).

Total Boxes Checked = 7,072,436

• If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or

}

nondeductible loss (+)/suspended loss carryover (-)

32a

All investment is at risk.

Form 1040-NR, line 13) and on Schedule SE, line 2.

(If you checked the box on line 1, see the line

32b

Some investment is not

31 instructions). Estates and trusts, enter on Form 1041, line 3.

223,587

at risk.

• If you checked 32b, you must attach Form 6198. Your loss may be limited.

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11334P

Schedule C (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.	33
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE C (Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Profit or Loss From Business

(Sole Proprietorship)

Go to www.irs.gov/ScheduleC for instructions and the latest information.

Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2019

Attachment Sequence No. 09

Name of proprietor

Total schedules filed = 31,516,038

A. Principal business or profession, including product or service (see instructions)

Social security number (SSN)

B. Enter code from instructions

C

Business name. If no separate business name, leave blank.

D Employer ID number (EIN) (see instr.)

E. Business address (including suite or room no.) ▶ City, town or post office, state, and ZIP code

F	Accounting method:	(1)	Cash	(2)	Accrual	(3)	Other (specify) ▶
G	Did you “materially participate” in the operation of this business during 2019? If “No,” see instructions for limit on losses .
H	If you started or acquired this business during 2019, check here .						................▶
I	Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) . . . . . . . .
J	If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . .

Yes

No

Yes No

Yes No

Part IIncome

1

Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on

1,627,095,539

Form W-2 and the “Statutory employee” box on that form was checked

........

. ▶

1

2

Returns and allowances . . . . . . . . . . . . . .

...........

2

10,070,959

3

Subtract line 2 from line 1 . . . . . . . . . . . . .

...........

3

1,617,024,581

4

Cost of goods sold (from line 42) . . . . . . . . . . .

...........

4

440,725,045

5

Gross profit. Subtract line 4 from line 3 . . . . . . . . .

...........

5

1,176,299,536

6

Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . .

6

24,151,395

7

Gross income. Add lines 5 and 6 . . . . . . . . . . .

........

.

. ▶

7

1,200,450,931

Part II

Expenses. Enter expenses for business use of your home only on line 30.

8

Advertising . . . . .

8

18,529,746

18

Office expense (see instructions)

18

16,276,581

9

Car and truck expenses (see

116,327,686

19

Pension and profit-sharing plans .

19

1,297,926

instructions) . . . . .

9

20

Rent or lease (see instructions):

10

Commissions and fees .

10

20,563,748

a

Vehicles, machinery, and equipment

20a

12,345,312

11

Contract labor (see instructions)

11

77,451,696

b

Other business property . . .

20b

44,212,553

12

Depletion . . . . .

12

571,942

21

Repairs and maintenance . . .

21

22,555,123

13

Depreciation and section 179

22

Supplies (not included in Part III) .

22

50,900,940

expense deduction (not

23

Taxes and licenses . . . . .

23

21,462,693

included in Part III) (see

51,967,346

instructions) . . . . .

13

24

Travel and meals:

20,378,530

14

Employee benefit programs

3,185,387

a

Travel . . . . . . . . .

24a

(other than on line 19) . .

14

b

Deductible meals (see

12,100,158

15

Insurance (other than health)

15

23,443,564

instructions) . . . . . . .

24b

16

Interest (see instructions):

4,028,975

25

Utilities . . . . . . . .

25

36,565,680

a

Mortgage (paid to banks, etc.)

16a

26

Wages (less employment credits) .

26

101,417,379

b

Other . . . . . .

16b

7,735,516

27a

Other expenses (from line 48) . .

27a

153,366,007

17

Legal and professional services

17

16,001,754

b

Reserved for future use . . .

27b

28

Total expenses before expenses for business use of home. Add lines 8 through 27a . . . .

.

. ▶

28

832,966,412

29

Tentative profit or (loss). Subtract line 28 from line 7 . . . . . .

...........

29

367,484,519

30. Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions).

Simplified method filers only: enter the total square footage of: (a) your home:

4,111,170

410,266

and (b) the part of your home used for business:

. Use the Simplified

11,264,926

Method Worksheet in the instructions to figure the amount to enter on line 30 . . . . . . . .

. 30

31

Net profit or (loss). Subtract line 30 from line 29.

}

• If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line

354,741,301

13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and

31

trusts, enter on Form 1041, line 3.

• If a loss, you must go to line 32.

32

If you have a loss, check the box that describes your investment in this activity (see instructions).

• If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or

32a

All investment is at risk.

Form 1040-NR, line 13) and on Schedule SE, line 2.

(If you checked the box on line 1, see the line

nondeductible loss (+)/suspended loss carryover (-)

32b

Some investment is not

31 instructions). Estates and trusts, enter on Form 1041, line 3.

-1,478,292

}

at risk.

• If you checked 32b, you must attach Form 6198. Your loss may be limited.

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11334P

Schedule C (Form 1040 or 1040-SR) 2019

34	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Schedule C (Form 1040 or 1040-SR) 2019		Page 2

Part III	Cost of Goods Sold (see instructions)

33	Method(s) used to
	value closing inventory:	a	Cost	b	Lower of cost or market	c	Other (attach explanation)

34. Was there any change in determining quantities, costs, or valuations between opening and closing inventory?

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

35	Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . .			35	1,121,210
36	Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . .			36	2,191,429
37	Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . .			37	502,360
38	Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . .			38	1,819,242
39	Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . .			39	884,981
40	Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . .			40
41	Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . .			41	1,118,865
42	Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . .			42
Part IV		Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
		and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
		file Form 4562.
43	When did you place your vehicle in service for business purposes? (month, day, year) ▶		/	/

44. Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for:

a	Business	b Commuting (see instructions)	c Other
45	Was your vehicle available for personal use during off-duty hours? . .		.............	Yes
46	Do you (or your spouse) have another vehicle available for personal use?.		.............	Yes
47a	Do you have evidence to support your deduction? . . . . . . .		.............	Yes
b	If “Yes,” is the evidence written? . . . . . . . . . . . .		.............	Yes

Part VOther Expenses. List below business expenses not included on lines 8–26 or line 30.

No

No

No

No

48Total other expenses. Enter here and on line 27a................

48

Schedule C (Form 1040 or 1040-SR) 2019

	2019 Line Item Estimates—All figures are estimates based on samples.	35
	Amounts of selected lines filed (in thousands of dollars)
Schedule C (Form 1040 or 1040-SR) 2019		Page 2

Part III	Cost of Goods Sold (see instructions)

33	Method(s) used to
	value closing inventory:	a	Cost	b	Lower of cost or market	c	Other (attach explanation)

34. Was there any change in determining quantities, costs, or valuations between opening and closing inventory?

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

35	Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . .			35	46,137,067
36	Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . .			36	252,006,787
37	Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . .			37	44,178,018
38	Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . .			38	69,300,076
39	Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . .			39	76,037,790
40	Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . .			40
41	Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . .			41	46,934,693
42	Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . .			42
Part IV		Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
		and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
		file Form 4562.
43	When did you place your vehicle in service for business purposes? (month, day, year) ▶		/	/

44. Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for:

a	Business	b Commuting (see instructions)	c Other
45	Was your vehicle available for personal use during off-duty hours? . .		.............	Yes
46	Do you (or your spouse) have another vehicle available for personal use?.		.............	Yes
47a	Do you have evidence to support your deduction? . . . . . . .		.............	Yes
b	If “Yes,” is the evidence written? . . . . . . . . . . . .		.............	Yes

Part VOther Expenses. List below business expenses not included on lines 8–26 or line 30.

No

No

No

No

48Total other expenses. Enter here and on line 27a................

48

Schedule C (Form 1040 or 1040-SR) 2019

36

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

SCHEDULE D

Capital Gains and Losses

OMB No. 1545-0074

(Form 1040 or 1040-SR)

2019

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

Department of the Treasury

▶ Go to www.irs.gov/ScheduleD for instructions and the latest information.

Attachment

Internal Revenue Service (99)

▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.

Sequence No. 12

Name(s) shown on return

Your social security number

Total schedules filed = 22,624,729 Total Sales Reported with Form 1099 = 18,464,695

Did you dispose of any investment(s) in a qualified opportunity fund during the tax year?

Yes

No

If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.

Short-Term Capital Gains and Losses—Generally Assets Held One Year or Less (see instructions)

Part I

See instructions for how to figure the amounts to enter on the

(g)

(h) Gain or (loss)

lines below.

(d)

(e)

Adjustments

Subtract column (e)

This form may be easier to complete if you round off cents to

Proceeds

Cost

to gain or loss from

from column (d) and

(sales price)

(or other basis)

Form(s) 8949, Part I,

combine the result

whole dollars.

line 2, column (g)

with column (g)

1a

Totals for all short-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

on Form 8949, leave this line blank and go to line 1b .

3,422,682

3,397,152

3,294,974

1b

Totals for all transactions reported on Form(s) 8949 with

Box A checked . . . . . . . . . . . . .

8,695,977

8,663,679

2,240,047

8,321,023

2

Totals for all transactions reported on Form(s) 8949 with

Box B checked . . . . . . . . . . . . .

2,283,389

1,975,177

235,204

1,870,074

3

Totals for all transactions reported on Form(s) 8949 with

Box C checked . . . . . . . . . . . . .

728,955

745,310

77,329

677,794

4

Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . .

4

438,847

5

Net short-term gain or (loss) from partnerships, S corporations,

estates,

and trusts from

1,020,624

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . .

.......

. . .

5

6

Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover

(

2,188,923 )

Worksheet in the instructions . . . . . . . . . . . . . .

.......

. . .

6

7

Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-

13,514,860

term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . .

. . .

7

Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)

Part II

See instructions for how to figure the amounts to enter on the

(g)

(h) Gain or (loss)

lines below.

(d)

(e)

Adjustments

Subtract column (e)

This form may be easier to complete if you round off cents to

Proceeds

Cost

to gain or loss from

from column (d) and

(sales price)

(or other basis)

Form(s) 8949, Part II,

combine the result

whole dollars.

line 2, column (g)

with column (g)

8a

Totals for all long-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

3,484,976

3,456,840

3,390,146

on Form 8949, leave this line blank and go to line 8b .

8b

Totals for all transactions reported on Form(s) 8949 with

8,806,482

8,784,388

1,950,879

8,508,046

Box D checked . . . . . . . . . . . . .

9

Totals for all transactions reported on Form(s) 8949 with

5,805,860

5,416,992

318,547

5,428,326

Box E checked . . . . . . . . . . . . .

10

Totals for all transactions reported on Form(s) 8949 with

2,205,036

2,060,715

954,857

1,551,504

Box F checked . . . . . . . . . . . . . .

11

Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss)

2,251,174

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . .

.......

. . .

11

12

Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1

12

1,864,867

13

Capital gain distributions. See the instructions . . . . . . . . .

.......

. . .

13

9,854,691

14. Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . .

14 ( 3,818,930

)

15. Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on

the back ................................1519,123,656

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11338HSchedule D (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.

37

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE D

Capital Gains and Losses

OMB No. 1545-0074

(Form 1040 or 1040-SR)

2019

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

Department of the Treasury

▶ Go to www.irs.gov/ScheduleD for instructions and the latest information.

Attachment

Internal Revenue Service (99)

▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.

Sequence No. 12

Name(s) shown on return

Your social security number

Total schedules filed = 22,624,729 Total Sales Reported with Form 1099 = 7,182,714,050

Did you dispose of any investment(s) in a qualified opportunity fund during the tax year?

Yes

No

If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.

Short-Term Capital Gains and Losses—Generally Assets Held One Year or Less (see instructions)

Part I

See instructions for how to figure the amounts to enter on the

(g)

(h) Gain or (loss)

lines below.

(d)

(e)

Adjustments

Subtract column (e)

This form may be easier to complete if you round off cents to

Proceeds

Cost

to gain or loss from

from column (d) and

(sales price)

(or other basis)

Form(s) 8949, Part I,

combine the result

whole dollars.

line 2, column (g)

with column (g)

1a

Totals for all short-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

-2,007,529

on Form 8949, leave this line blank and go to line 1b .

388,887,325

390,894,855

1b

Totals for all transactions reported on Form(s) 8949 with

Box A checked . . . . . . . . . . . . .

3,155,799,478

3,248,547,662

93,901,878

1,153,694

2

Totals for all transactions reported on Form(s) 8949 with

Box B checked . . . . . . . . . . . . .

1,218,863,056

1,223,292,009

5,164,158

735,205

3

Totals for all transactions reported on Form(s) 8949 with

-4,950,935

Box C checked . . . . . . . . . . . . .

162,381,067

170,315,195

2,983,193

4

Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . .

4

1,196,080

5

Net short-term gain or (loss) from partnerships, S corporations,

estates,

and trusts from

14,166,652

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . .

.......

. . .

5

6

Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover

(

177,543,031 ⁾

Worksheet in the instructions . . . . . . . . . . . . . .

.......

. . .

6

7

Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-

-167,249,861

term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . .

. . .

7

Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)

Part II

See instructions for how to figure the amounts to enter on the

(g)

(h) Gain or (loss)

lines below.

(d)

(e)

Adjustments

Subtract column (e)

This form may be easier to complete if you round off cents to

Proceeds

Cost

to gain or loss from

from column (d) and

(sales price)

(or other basis)

Form(s) 8949, Part II,

combine the result

whole dollars.

line 2, column (g)

with column (g)

8a

Totals for all long-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

295,697,362

269,725,711

25,971,651

on Form 8949, leave this line blank and go to line 8b .

8b

Totals for all transactions reported on Form(s) 8949 with

897,747,847

834,281,891

10,064,936

73,530,892

Box D checked . . . . . . . . . . . . .

9

Totals for all transactions reported on Form(s) 8949 with

415,117,878

305,519,083

-6,917,236

102,681,559

Box E checked . . . . . . . . . . . . .

10

Totals for all transactions reported on Form(s) 8949 with

648,198,175

471,083,088

-103,422,199

73,692,887

Box F checked . . . . . . . . . . . . . .

11

Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss)

264,707,481

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . .

.......

. . .

11

12

Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1

12

221,723,579

13

Capital gain distributions. See the instructions . . . . . . . . .

.......

. . .

13

58,870,960

14. Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . .

14 ( 277,004,335 )

15. Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on

the back ................................15544,189,603

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11338HSchedule D (Form 1040 or 1040-SR) 2019

38		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Schedule D (Form 1040 or 1040-SR) 2019		Page 2

		Summary
	Part III

16Combine lines 7 and 15 and enter the result..................

If line 16 is a gain, enter the amount from line 16 on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 17 below.

If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.

If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 22.

17. Are lines 15 and 16 both gains?

Yes. Go to line 18.

No. Skip lines 18 through 21, and go to line 22.

18. If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the

amount, if any, from line 7 of that worksheet................. ▶

19If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet . . . . . . . . . ▶

20. Are lines 18 and 19 both zero or blank?

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don’t complete lines 21 and 22 below.

No. Complete the Schedule D Tax Worksheet in the instructions. Don’t complete lines 21 and 22 below.

21. If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14, the smaller of:

• The loss on line 16; or	}...............
• ($3,000), or if married filing separately, ($1,500)

Note: When figuring which amount is smaller, treat both amounts as positive numbers.

22. Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b?

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42).

No. Complete the rest of Form 1040, 1040-SR, or 1040-NR.

16. 21,705,174

18. 65,005

19. 1,639,906

21()

Schedule D (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.

Amounts of selected lines filed (in thousands of dollars)

Schedule D (Form 1040 or 1040-SR) 2019

Part IIISummary

39

Page 2

16Combine lines 7 and 15 and enter the result..................

If line 16 is a gain, enter the amount from line 16 on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 17 below.

If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.

If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 22.

17. Are lines 15 and 16 both gains?

Yes. Go to line 18.

No. Skip lines 18 through 21, and go to line 22.

18. If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the

amount, if any, from line 7 of that worksheet................. ▶

19If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet . . . . . . . . . ▶

20. Are lines 18 and 19 both zero or blank?

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don’t complete lines 21 and 22 below.

No. Complete the Schedule D Tax Worksheet in the instructions. Don’t complete lines 21 and 22 below.

21. If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14, the smaller of:

• The loss on line 16; or	}...............
• ($3,000), or if married filing separately, ($1,500)

Note: When figuring which amount is smaller, treat both amounts as positive numbers.

22. Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b?

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42).

No. Complete the rest of Form 1040, 1040-SR, or 1040-NR.

16. 376,939,639

18. 4,380,985

19. 35,569,340

21()

Schedule D (Form 1040 or 1040-SR) 2019

40	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE E

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Supplemental Income and Loss

(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)

Attach to Form 1040, 1040-SR, 1040-NR, or 1041.

Go to www.irs.gov/ScheduleE for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment Sequence No. 13

Name(s) shown on return

Total schedules filed =

19,554,982

Your social security number

Part I

Income or Loss From Rental Real Estate and Royalties

Note: If you are in the business of renting personal property, use

Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.

A Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) . . . . .

Yes

No

B If “Yes,” did you or will you file required Forms 1099? . .

. .

....

...........

Yes

No

1a

Physical address of each property (street, city, state, ZIP code)

A

Number of Returns with Rental Properties = 9,890,587

Total Number of Rental Properties =

17,165,483

B

Number of Returns with Royalties =

1,916,186

Total Number of Royalties =

2,822,580

C

1b

Type of Property

2

For each rental real estate property listed

Fair Rental

Personal Use

QJV

(from list below)

above, report the number of fair rental and

Days

Days

personal use days. Check the

QJV box

A

only if you meet the requirements to file as

A

a qualified joint venture. See instructions.

B

B

C

C

Type of Property:

1

Single Family Residence

3

Vacation/Short-Term Rental

5

Land

7

Self-Rental

2

Multi-Family Residence

4

Commercial

6

Royalties

8

Other (describe)

Income:

Properties:

RENT A

ROYALTY B

C

3

Rents received . . . . . . . . . . . . .

3

9,362,622

4

Royalties received . . . . . . . . . . . .

4

1,853,677

Expenses:

5

Advertising . . . . . . . . . . . . . .

5

6

Auto and travel (see instructions) . . . . . . .

6

7

Cleaning and maintenance . . . . . . . . .

7

8

Commissions. . . . . . . . . . . . . .

8

9

Insurance . . . . . . . . . . . . . . .

9

10

Legal and other professional fees . . . . . . .

10

11

Management fees . . . . . . . . . . . .

11

12

Mortgage interest paid to banks, etc. (see instructions)

12

4,935,456

13

Other interest. . . . . . . . . . . . . .

13

562,528

14

Repairs. . . . . . . . . . . . . . . .

14

15

Supplies . . . . . . . . . . . . . . .

15

16

Taxes . . . . . . . . . . . . . . . .

16

8,395,718

17

Utilities . . . . . . . . . . . . . . . .

17

18

Depreciation expense or depletion . . . . . .

18

7,682,985

759,299

19

Other (list) ▶

19

20

Total expenses. Add lines 5 through 19 . . . . .

20

9,499,341

1,216,292

21. Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must

file Form 6198 . . . . . . . . . . . . .

21

9,690,848

1,848,668

22

Deductible rental real estate loss after limitation, if any,

4,545,386

nondeductible rental loss =

1,719,324

(

) (

) (

)

on Form 8582 (see instructions) . . . . . . .

22

972,473

suspended loss carryover =

23a

Total of all amounts reported on line 3 for all rental properties . . . .

23a

9,362,622

b

Total of all amounts reported on line 4 for all royalty properties . . . .

23b

1,853,677

c

Total of all amounts reported on line 12 for all properties . . . . . .

23c

4,935,456

d

Total of all amounts reported on line 18 for all properties . . . . . .

23d

8,309,622

e

Total of all amounts reported on line 20 for all properties . . . . . .

23e

10,435,826

24

Income. Add positive amounts shown on line 21. Do not include any losses

. .

.....

24

7,095,104

25

Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here .

25 (

5,023,373

)

26. Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this

amount in the total on line 41 on page 2 . . . . . . . . . . . . . . . . . . . .

₂₆9,880,261

For Paperwork Reduction Act Notice, see the separate instructions.Cat. No. 11344LSchedule E (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.	41
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE E

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Supplemental Income and Loss

(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)

Attach to Form 1040, 1040-SR, 1040-NR, or 1041.

Go to www.irs.gov/ScheduleE for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment Sequence No. 13

Name(s) shown on return

Total schedules filed = 19,554,982

Your social security number

Part I

Income or Loss From Rental Real Estate and Royalties Note: If you are in the business of renting personal property, use

Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.

A Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions)

.

....

Yes

No

B If “Yes,” did you or will you file required Forms 1099? . . . . . .

........

.

....

Yes

No

1a

Physical address of each property (street, city, state, ZIP code)

A

B

C

1b

Type of Property

2 For each rental real estate property listed

Fair Rental

Personal Use

QJV

(from list below)

above, report the number of fair rental and

Days

Days

personal use days. Check the QJV box

A

only if you meet the requirements to file as

A

a qualified joint venture. See instructions.

B

B

C

C

Type of Property:
1	Single Family Residence		3	Vacation/Short-Term Rental	5	Land		7	Self-Rental
2	Multi-Family Residence		4	Commercial	6	Royalties		8	Other (describe)
Income:				Properties:			RENT A					ROYALTY B					C
	3	Rents received . . . . . . . . . . . . .				3	365,137,426
	4	Royalties received . . . . . . . . . . . .				4						36,243,503
Expenses:
	5	Advertising . . . . . . . . . . . . . .				5
	6	Auto and travel (see instructions) . . . . . . .				6
	7	Cleaning and maintenance . . . . . . . . .				7
	8	Commissions. . . . . . . . . . . . . .				8
	9	Insurance . . . . . . . . . . . . . . .				9
10		Legal and other professional fees . . . . . . .				10
11		Management fees . . . . . . . . . . . .				11
12		Mortgage interest paid to banks, etc. (see instructions)				12	56,866,799
13		Other interest. . . . . . . . . . . . . .				13									7,123,612
14		Repairs. . . . . . . . . . . . . . . .				14
15		Supplies . . . . . . . . . . . . . . .				15
16		Taxes . . . . . . . . . . . . . . . .				16	54,740,277
17		Utilities . . . . . . . . . . . . . . . .				17
18		Depreciation expense or depletion . . . . . .				18	92,548,188					4,060,558
19		Other (list) ▶				19
20		Total expenses. Add lines 5 through 19 . . . . .				20	342,826,739					10,684,959
21		Subtract line 20 from line 3 (rents) and/or 4 (royalties). If
		result is a (loss), see instructions to find out if you must					22,316,308					25,558,544
		file Form 6198 . . . . . . . . . . . . .				21
22		Deductible rental real estate loss after limitation, if any,					₍52,747,123					nondeductible rental loss =				24,029,494
										) (				) (				)
		on Form 8582 (see instructions) . . . . . . .				22											12,932,565
											suspended loss carryover =
23a		Total of all amounts reported on line 3 for all rental properties . . . .							23a			365,137,426
	b	Total of all amounts reported on line 4 for all royalty properties . . . .							23b			36,243,503
	c	Total of all amounts reported on line 12 for all properties			......				23c			56,866,799
	d Total of all amounts reported on line 18 for all properties				......				23d			96,608,746
	e	Total of all amounts reported on line 20 for all properties			......				23e			353,506,077
24		Income. Add positive amounts shown on line 21. Do not include any losses							.......				24		125,628,659
25		Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here .											25	( 66,656,878				)

26. Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this

amount in the total on line 41 on page 2 . . . . . . . . . . . . . . . . . . . .

₂₆58,971,781

For Paperwork Reduction Act Notice, see the separate instructions.Cat. No. 11344LSchedule E (Form 1040 or 1040-SR) 2019

42	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Schedule E (Form 1040 or 1040-SR) 2019		Attachment Sequence No. 13		Page 2

Name(s) shown on return. Do not enter name and social security number if shown on other side.			Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

Part IIIncome or Loss From Partnerships and S Corporations — Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198 (see instructions).

27. Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered “Yes,”

see instructions before completing this section . . . . . . . . .

.........

.

Yes

No

28

(a) Name

(b)

Enter P for

(c) Check if

(d) Employer

(e)

Check if

(f) Check if

partnership; S

foreign

identification

basis computation

any amount is

for S corporation

partnership

number

is required

not at risk

A

Number of PARTNERSHIPS

6,607,188

34,361

10,353,649

B

C

305,714

Number of S-CORPS

5,392,906

D

Passive Income and Loss

Nonpassive Income

and Loss

(g) Passive loss allowed

(h) Passive income

(i) Nonpassive loss allowed

(j) Section 179 expense

(k)

Nonpassive income

(attach Form 8582 if required)

from Schedule K-1

(see Schedule K-1)

deduction from Form 4562

from Schedule K-1

A

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

B

1,136,222

1,726,905

1,800,285

222,273

2,306,269

C

S-CORPS

S-CORPS

S-CORPS

S-CORPS

S-CORPS

D

162,467

516,762

1,442,213

556,984

3,429,397

29a

Totals

2,131,522

5,368,082

b

Totals

1,246,524

3,079,940

764,497

30

Add columns (h) and (k) of line 29a. . . . . . . . . . . . . .

.......

30

6,755,989

31

Add columns (g), (i), and (j) of line 29b. . . . . . . . . . . . .

.......

31

(

4,453,778

)

32

Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . .

32

8,939,959

Part III

Income or Loss From Estates and Trusts

33

(a)

Name

(b) Employer

identification number

A

B

Passive Income and Loss

Nonpassive Income and Loss

(c) Passive deduction or loss allowed

(d) Passive income

(e) Deduction or loss

(f) Other income from

(attach Form 8582 if required)

from Schedule K-1

from Schedule K-1

Schedule K-1

A

B

34a

Totals

286,095

416,749

b

Totals

37,254

40,554

35

Add columns (d) and (f) of line 34a . . . . . . . . . . . . .

.......

35

644,649

36

Add columns (c) and (e) of line 34b . . . . . . . . . . . . .

.......

36

(

74,903

)

37

Total estate and trust income or (loss). Combine lines 35 and 36 . . .

.......

37

670,957

Part IV

Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual

Holder

38

(a) Name

(b) Employer identification

(c) Excess inclusion from

(d) Taxable income (net loss)

(e) Income from

Schedules Q, line 2c

number

(see instructions)

from Schedules Q, line 1b

Schedules Q, line 3b

605

10,091

39

Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below

39

12,745

Part V

Summary

40

Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . .

40

442,386

41

Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18 ▶

41

16,863,660

42. Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1

	(Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code
	AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions)	.	42	656,678
43	Reconciliation for real estate professionals. If you were a real estate professional
	(see instructions), enter the net income or (loss) you reported anywhere on Form
	1040, Form 1040-SR, or Form 1040-NR from all rental real estate activities in which
	you materially participated under the passive activity loss rules . . . . . .		43	466,685

Schedule E (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.			43
Amounts of selected lines filed (in thousands of dollars)
Schedule E (Form 1040 or 1040-SR) 2019	Attachment Sequence No. 13		Page 2

Name(s) shown on return. Do not enter name and social security number if shown on other side.		Your social security number

Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

Part IIIncome or Loss From Partnerships and S Corporations — Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198 (see instructions).

27. Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered “Yes,”

see instructions before completing this section . . . . . . . . .

.........

.

Yes

No

28

(a)

Name

(b)

Enter P for

(c) Check if

(d) Employer

(e)

Check if

(f) Check if

partnership; S

foreign

identification

basis computation

any amount is

for S corporation

partnership

number

is required

not at risk

A

B

C

D

Passive Income and Loss

Nonpassive Income

and Loss

(g) Passive loss allowed

(h) Passive income

(i) Nonpassive loss allowed

(j) Section 179 expense

(k) Nonpassive income

(attach Form 8582 if required)

from Schedule K-1

(see Schedule K-1)

deduction from Form 4562

from Schedule K-1

A

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

PARTNERSHIPS

B

40,139,013

73,315,677

145,146,005

5,253,150

333,466,984

C

S-CORPS

S-CORPS

S-CORPS

S-CORPS

S-CORPS

D

4,992,866

37,739,232

81,459,320

21,667,704

531,290,506

29a

Totals

111,054,909

864,757,490

b

Totals

45,131,879

226,605,325

26,920,854

30

Add columns (h) and (k) of line 29a. . . . . . . . . . . . . .

.......

30

975,812,399

31

Add columns (g), (i), and (j) of line 29b. . . . . . . . . . . . .

.......

31

(

298,658,058

)

32

Total partnership and S corporation income or (loss). Combine lines 30 and 31 . . . .

32

677,154,341

Part III

Income or Loss From Estates and Trusts

33

(a)

Name

(b) Employer

identification number

A

B

Passive Income and Loss

Nonpassive Income and Loss

(c) Passive deduction or loss allowed

(d) Passive income

(e) Deduction or loss

(f) Other income from

(attach Form 8582 if required)

from Schedule K-1

from Schedule K-1

Schedule K-1

A

B

34a

Totals

14,821,511

24,178,499

b

Totals

1,561,800

6,086,485

35

Add columns (d) and (f) of line 34a . . . . . . . . . . . . .

.......

35

39,000,010

36

Add columns (c) and (e) of line 34b . . . . . . . . . . . . .

.......

36

(

7,648,285

)

37

Total estate and trust income or (loss). Combine lines 35 and 36 . . .

.......

37

31,351,725

Part IV

Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual

Holder

38

(a) Name

(b) Employer identification

(c) Excess inclusion from

(d) Taxable income (net loss)

(e) Income from

Schedules Q, line 2c

number

(see instructions)

from Schedules Q, line 1b

Schedules Q, line 3b

54

1,329

39

Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below

39

3,799

Part V

Summary

40

Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . .

40

4,494,334

41

Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18 ▶

41

771,975,979

42. Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code

	AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions)	.	42	148,688,143
43	Reconciliation for real estate professionals. If you were a real estate professional
	(see instructions), enter the net income or (loss) you reported anywhere on Form
	1040, Form 1040-SR, or Form 1040-NR from all rental real estate activities in which
	you materially participated under the passive activity loss rules . . . . . .		43	40,589,086

Schedule E (Form 1040 or 1040-SR) 2019

44	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE EIC

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Earned Income Credit

Qualifying Child Information

Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.

Go to www.irs.gov/ScheduleEIC for the latest information.

1040	◀
.........
1040-SR
	EIC

OMB No. 1545-0074

2019

Attachment

Sequence No. 43

Name(s) shown on return

Total schedules filed =19,170,892

Your social security number

*Before you begin:*	• See the instructions for Form 1040 or 1040-SR, line 18a, to make sure that (a) you can take the EIC, and (b)
	you have a qualifying child.
	• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
	Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
	social security card is not correct, call the Social Security Administration at 1-800-772-1213.


▲	• You can't claim the EIC for a child who didn't live with you for more than half of the year.
!
	• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
CAUTION	• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information		Child 1		Child 2			Child 3

1 Child’s name		First name	Last name	First name	Last name	First name	Last name

If you have more than three qualifying

children, you have to list only three to get

the maximum credit.

2. Child’s SSN

The child must have an SSN as defined in the instructions for Form 1040 or

1040-SR, line 18a, unless the child was born and died in 2019. If your child was born and died in 2019 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records

showing a live birth.

19,168,887

9,767,324

3,337,885

3 Child’s year of birth

Year

19,170,892

Year

9,767,324

Year

3,337,885

If born after 2000 and the child is

If born after 2000 and the child is

If born after 2000 and the child is

younger than you (or your spouse, if

younger than you (or your spouse, if

younger than you (or your spouse, if

filing jointly), skip lines 4a and 4b;

filing jointly), skip lines 4a and 4b;

filing jointly), skip lines 4a and 4b;

go to line 5.

go to line 5.

go to line 5.

4 a Was the child under age 24 at the end of

Yes.

No.

Yes.

No.

Yes.

No.

2019, a student, and younger than you (or

your spouse, if filing jointly)?

Go to

Go to line 4b.

Go to

Go to line 4b.

Go to

Go to line 4b.

1,361,735

394,613

124,565

line 5.

line 5.

line 5.

b Was the child permanently and totally

34,384

513,188

No.

111,686

No.

No.

disabled during any part of 2019?

Go to

The child is not a

Go to

The child is not a

Go to

The child is not a

line 5.

qualifying child.

line 5.

qualifying child.

line 5.

qualifying child.

5 Child’s relationship to you

(for example, son, daughter, grandchild,

niece, nephew, eligible foster child, etc.)

19,170,892

9,767,324

3,337,885

6 Number of months child lived

with you in the United States

during 2019

• If the child lived with you for more than

half of 2019 but less than 7 months,

enter “7.”

19,170,892

9,766,322

3,337,885

• If the child was born or died in 2019 and

months

months

months

your home was the child’s home for more

Do not enter more than 12

Do not enter more than 12

Do not enter more than 12

than half the time he or she was alive

months.

months.

months.

during 2019, enter “12.”

For Paperwork Reduction Act Notice, see your tax	Cat. No. 13339M	Schedule EIC (Form 1040 or 1040-SR) 2019
return instructions.

2019 Line Item Estimates—All figures are estimates based on samples.	45
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE EIC

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Earned Income Credit

Qualifying Child Information

Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.

Go to www.irs.gov/ScheduleEIC for the latest information.

1040	◀
.........
1040-SR
	EIC

OMB No. 1545-0074

2019

Attachment

Sequence No. 43

Name(s) shown on return

Total schedules filed =19,170,892

Your social security number

*Before you begin:*	• See the instructions for Form 1040 or 1040-SR, line 18a, to make sure that (a) you can take the EIC, and (b)
	you have a qualifying child.
	• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
	Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
	social security card is not correct, call the Social Security Administration at 1-800-772-1213.

▲	• You can't claim the EIC for a child who didn't live with you for more than half of the year.
!
	• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.

CAUTION• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information

Child 1

Child 2

Child 3

1

Child’s name

First name

Last name

First name

Last name

First name

Last name

If you have more than three qualifying

children, you have to list only three to get

the maximum credit.

2

Child’s SSN

The child must have an SSN as defined in

the instructions for Form 1040 or

1040-SR, line 18a, unless the child was

born and died in 2019. If your child was

born and died in 2019 and did not have an

SSN, enter “Died” on this line and attach a

copy of the child’s birth certificate, death

certificate, or hospital medical records

showing a live birth.

3 Child’s year of birth

Year

Year

Year

If born after 2000 and the child is

If born after 2000 and the child is

If born after 2000 and the child is

younger than you (or your spouse, if

younger than you (or your spouse, if

younger than you (or your spouse, if

filing jointly), skip lines 4a and 4b;

filing jointly), skip lines 4a and 4b;

filing jointly), skip lines 4a and 4b;

go to line 5.

go to line 5.

go to line 5.

4 a Was the child under age 24 at the end of

Yes.

No.

Yes.

No.

Yes.

No.

2019, a student, and younger than you (or

your spouse, if filing jointly)?

Go to

Go to line 4b.

Go to

Go to line 4b.

Go to

Go to line 4b.

line 5.

line 5.

line 5.

b Was the child permanently and totally

Yes.

No.

Yes.

No.

Yes.

No.

disabled during any part of 2019?

Go to

The child is not a

Go to

The child is not a

Go to

The child is not a

line 5.

qualifying child.

line 5.

qualifying child.

line 5.

qualifying child.

5 Child’s relationship to you

(for example, son, daughter, grandchild,

niece, nephew, eligible foster child, etc.)

6 Number of months child lived

with you in the United States

during 2019

• If the child lived with you for more than

half of 2019 but less than 7 months,

enter “7.”

• If the child was born or died in 2019 and

months

months

months

your home was the child’s home for more

Do not enter more than 12

Do not enter more than 12

Do not enter more than 12

than half the time he or she was alive

months.

months.

months.

during 2019, enter “12.”

For Paperwork Reduction Act Notice, see your tax	Cat. No. 13339M	Schedule EIC (Form 1040 or 1040-SR) 2019
return instructions.

46

SCHEDULE F

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

2019 Line Item Estimates—All figures are estimates based on samples. Number of returns filed for selected lines

Profit or Loss From Farming

Attach to Form 1040, Form 1040-SR, Form 1040-NR, Form 1041, or Form 1065.

Go to www.irs.gov/ScheduleF for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment Sequence No. 14

^{Name of proprietor}Total schedules filed = 1,802,168

Social security number (SSN)

A Principal crop or activity

B Enter code from Part IV

C Accounting method:

D Employer ID number (EIN) (see instr.)

Cash

Accrual

▶

E Did you “materially participate” in the operation of this business during 2019? If “No,” see instructions for limit on passive losses

Yes

No

F

Did you make any payments in 2019 that would require you to file Form(s) 1099? See instructions . . . . . . . .

Yes

No

G

If “Yes,” did you or will you file required Form(s) 1099? . . . . . . .

..............

Yes

No

Part I

Farm Income—Cash Method. Complete Parts I and II. (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a

Sales of livestock and other resale items (see instructions) . . . . .

. . .

.

1a

349,063

b

Cost or other basis of livestock or other items reported on line 1a . . .

. . .

.

1b

194,214

367,188

c

Subtract line 1b from line 1a . . . . . . . . . . . . . .

. . .

.........

1c

2

Sales of livestock, produce, grains, and other products you raised . .

. . .

.........

2

964,608

3a

Cooperative distributions (Form(s) 1099-PATR) .

3a

**

427,972

3b

Taxable amount . . .

3b

**

414,908

4a

Agricultural program payments (see instructions) .

4a

**

483,175

4b

Taxable amount . . .

4b

**

478,194

5a

Commodity Credit Corporation (CCC) loans reported under election . .

. . .

.........

5a

**

3,613

b

CCC loans forfeited . . . . . . . . .

5b

**

1,185

5c

Taxable amount . . .

5c

**

1,148

6

Crop insurance proceeds and federal crop disaster payments (see instructions):

a

Amount received in 2019

.......

6a

141,153

6b

Taxable amount . . .

6b

**

129,905

c

If election to defer to 2020 is attached, check here . .

....▶

6d

Amount deferred from 2018

6d

7,390

7

Custom hire (machine work) income . . . . . . . . . . .

. . .

.........

7

**

154,354

8

Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . .

8

**

521,491

9. Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the

accrual method, enter the amount from Part III, line 50. See instructions . . . . . . . . . . . . ▶

9

1,490,830

Part IIFarm Expenses—Cash and Accrual Method. Do not include personal or living expenses. See instructions.

10

Car and truck expenses (see

490,462

23

Pension and profit-sharing plans . .

23

2,557

instructions). Also attach Form 4562

10

24

Rent or lease (see instructions):

11

Chemicals . . . . . . . .

11

455,584

a

Vehicles, machinery, equipment . .

24a

12

Conservation expenses (see instructions)

12

25,649

b

Other (land, animals, etc.) . . . .

24b

13

Custom hire (machine work) . . .

13

402,160

25

Repairs and maintenance . . . .

25

1,198,528

14

Depreciation and section 179 expense

1,302,095

26

Seeds and plants . . . . . .

26

540,176

(see instructions) . . . . . .

14

27

Storage and warehousing

. . .

27

15

Employee benefit programs other than

22,570

28

Supplies . . . . . . . . .

28

1,088,594

on line 23 . . . . . . . .

15

29

Taxes . . . . . . . . .

29

999,959

16

Feed . . . . . . . . .

16

931,660

30

Utilities . . . . . . . . .

30

17

Fertilizers and lime . . . . .

17

611,370

31

Veterinary, breeding, and medicine .

31

18

Freight and trucking . . . . .

18

32

Other expenses (specify):

19

Gasoline, fuel, and oil . . . . .

19

1,057,173

a

32a

20

Insurance (other than health) . .

20

887,095

b

32b

21

Interest (see instructions):

338,722

c

32c

a

Mortgage (paid to banks, etc.) . .

21a

d

32d

b

Other . . . . . . . . .

21b

416,690

e

32e

22

Labor hired (less employment credits)

22

265,526

f

32f

33

Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . .

. . ▶

33

1,716,690

34

Net farm profit or (loss). Subtract line 33 from line 9 Total.. of. all.

unmarked_.... expenses_{.... . . . . . .}

34

1,729,461

1,501,470

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36. ^{Nondeductible Loss (+) / Suspended Carryover (-)}

35

Reserved for future use.

19,924

36. Check the box that describes your investment in this activity and see instructions for where to report your loss:

a	All investment is at risk.	b	Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions.				Cat. No. 11346H	Schedule F (Form 1040 or 1040-SR) 2019

**Denotes that the line item is the addition of both cash and accrual methods of accounting

2019 Line Item Estimates—All figures are estimates based on samples.	47
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE F

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Profit or Loss From Farming

Attach to Form 1040, Form 1040-SR, Form 1040-NR, Form 1041, or Form 1065.

Go to www.irs.gov/ScheduleF for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment

Sequence No. 14

^{Name of proprietor}Total schedules filed =

1,802,168

Social security number (SSN)

A

Principal crop or activity

B Enter code from Part IV

C Accounting method:

D Employer ID number (EIN) (see instr.)

Cash

Accrual

▶

E Did you “materially participate” in the operation of this business during 2019? If “No,” see instructions for limit on passive losses

Yes

No

F

Did you make any payments in 2019 that would require you to file Form(s) 1099? See instructions . . .

.....

Yes

No

G

If “Yes,” did you or will you file required Form(s) 1099? . . . . . . . . . . . . . . . .

.....

Yes

No

Part I

Farm Income—Cash Method. Complete Parts I and II. (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a

Sales of livestock and other resale items (see instructions) . . . . . . .

. .

1a

37,215,440

b

Cost or other basis of livestock or other items reported on line 1a . . . . .

. .

1b

21,694,335

15,521,105

c

Subtract line 1b from line 1a . . . . . . . . . . . . . . . .

. .

........

1c

2

Sales of livestock, produce, grains, and other products you raised . . . .

. .

........

2

86,822,455

3a

Cooperative distributions (Form(s) 1099-PATR) .

3a

** 23,430,987

3b

Taxable amount . . .

3b

** 18,289,168

4a

Agricultural program payments (see instructions) .

4a

**11,313,376

4b

Taxable amount . . .

4b

**11,263,271

5a

Commodity Credit Corporation (CCC) loans reported under election . . . .

. .

........

5a

** 675,676

b

CCC loans forfeited . . . . . . . . .

5b

** 119,832

5c

Taxable amount . . .

5c

** 111,562

6

Crop insurance proceeds and federal crop disaster payments (see instructions):

a

Amount received in 2019

.......

6a

6,666,747

6b

Taxable amount . . .

6b

** 5,501,977

c

If election to defer to 2020 is attached, check here .

.....▶

6d

Amount deferred from 2018

6d

476,748

7

Custom hire (machine work) income . . . . . . . . . . . . .

. .

........

7

** 5,040,189

8

Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . .

8

**10,881,566

9. Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the

accrual method, enter the amount from Part III, line 50. See instructions . . . . . . . . . . . . ▶

9

151,370,746

Part IIFarm Expenses—Cash and Accrual Method. Do not include personal or living expenses. See instructions.

10

Car and truck expenses (see

1,732,095

23

Pension and profit-sharing plans . .

23

13,460

instructions). Also attach Form 4562

10

24

Rent or lease (see instructions):

11

Chemicals . . . . . . . .

11

7,681,365

a

Vehicles, machinery, equipment . .

24a

12

Conservation expenses (see instructions)

12

121,403

b

Other (land, animals, etc.) . . . .

24b

13

Custom hire (machine work) . . .

13

5,331,934

25

Repairs and maintenance . . . .

25

10,749,149

14

Depreciation and section 179 expense

33,590,948

26

Seeds and plants . . . . . .

26

10,375,842

(see instructions) . . . . . .

14

27

Storage and warehousing

. . .

27

15

Employee benefit programs other than

301,546

28

Supplies . . . . . . . . .

28

5,305,277

on line 23 . . . . . . . .

15

29

Taxes . . . . . . . . .

29

4,047,522

16

Feed . . . . . . . . .

16

17,752,932

30

Utilities . . . . . . . . .

30

17

Fertilizers and lime . . . . .

17

13,205,468

31

Veterinary, breeding, and medicine .

31

18

Freight and trucking . . . . .

18

32

Other expenses (specify):

19

Gasoline, fuel, and oil . . . . .

19

6,237,892

a

32a

20

Insurance (other than health) . .

20

5,996,694

b

32b

21

Interest (see instructions):

4,967,932

c

32c

a

Mortgage (paid to banks, etc.) . .

21a

d

32d

b

Other . . . . . . . . .

21b

4,557,653

e

32e

22

Labor hired (less employment credits)

22

6,822,958

f

32f

33

Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . .

. . ▶

33

177,199,580

Net farm profit or (loss). Subtract line 33 from line 9 Total.. of. all.

unmarked.... expenses.... 38,407,509.... . .

34

34

-23,797,084

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36. ^{Nondeductible Loss (+) / Suspended Carryover (-)}

35

Reserved for future use.

267,932

36. Check the box that describes your investment in this activity and see instructions for where to report your loss:

a	All investment is at risk.	b	Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions.				Cat. No. 11346H	Schedule F (Form 1040 or 1040-SR) 2019

**Denotes that the line item is the addition of both cash and accrual methods of accounting

48	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Schedule F (Form 1040 or 1040-SR) 2019		Page 2

Part III	Farm Income—Accrual Method (see instructions).

37	Sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . . . .
38a	Cooperative distributions (Form(s) 1099-PATR) .	38a	**	427,972	38b	Taxable amount . . .

39a	Agricultural program payments . . . . . .	39a		483,175	39b	Taxable amount . . .
			**
40	Commodity Credit Corporation (CCC) loans:
a	CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . . .
b	CCC loans forfeited . . . . . . . . .	40b	**	1,185	40c	Taxable amount . . .

41	Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . . .
42	Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . . .
43	Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
44	Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) . . . .

45. Inventory of livestock, produce, grains, and other products at beginning of the year. Do

	not include sales reported on Form 4797 . . . . . . . . . . . . . .		45
46	Cost of livestock, produce, grains, and other products purchased during the year . .		46
47	Add lines 45 and 46 . . . . . . . . . . . . . . . . . . . .		47
48	Inventory of livestock, produce, grains, and other products at end of year . . . .		48
49	Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . . .
50	Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9	.......▶

37. 964,608

38b	**	414,908
39b	**	478,194
40a	**	3,613
40c	**	1,148

41. ** 129,905

42. ** 154,354

43. ** 521,491

44. 9,504

49

50. 9,503

If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IVPrincipal Agricultural Activity Codes

	Do not file Schedule F (Form 1040 or 1040-SR) to
!
	report the following.
▲	• Income from providing agricultural services such as
CAUTION	soil preparation, veterinary, farm labor, horticultural, or

management for a fee or on a contract basis. Instead, file Schedule C (Form 1040 or 1040-SR).

Income from breeding, raising, or caring for dogs, cats, or other pet animals. Instead, file Schedule C (Form 1040 or 1040-SR).

Sales of livestock held for draft, breeding, sport, or dairy purposes. Instead, file Form 4797.

These codes for the Principal Agricultural Activity classify farms by their primary activity to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming activity and enter the six-digit number on line B.

Crop Production

111300Fruit and tree nut farming

111400Greenhouse, nursery, and floriculture production

111900Other crop farming

Animal Production

112111Beef cattle ranching and farming

112112Cattle feedlots

112120Dairy cattle and milk production

112210Hog and pig farming

112300Poultry and egg production

112400Sheep and goat farming

112510Aquaculture

112900Other animal production

Forestry and Logging

113000Forestry and logging (including forest nurseries and timber tracts)

111100Oilseed and grain farming

111210Vegetable and melon farming

Schedule F (Form 1040 or 1040-SR) 2019

**Denotes that the line item is the addition of both cash and accrual methods of accounting

	2019 Line Item Estimates—All figures are estimates based on samples.	49
	Amounts of selected lines filed (in thousands of dollars)
Schedule F (Form 1040 or 1040-SR) 2019		Page 2

Part III	Farm Income—Accrual Method (see instructions).

37	Sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . . . .
38a	Cooperative distributions (Form(s) 1099-PATR) .	38a	** 23,430,987	38b	Taxable amount . . .

39a	Agricultural program payments . . . . . .	39a	**11,313,376	39b	Taxable amount . . .

40	Commodity Credit Corporation (CCC) loans:
a	CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . . .
b	CCC loans forfeited . . . . . . . . .	40b	** 119,832	40c	Taxable amount . . .

41	Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . . .
42	Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . . .
43	Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
44	Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) . . . .

45. Inventory of livestock, produce, grains, and other products at beginning of the year. Do

	not include sales reported on Form 4797 . . . . . . . . . . . . . .		45
46	Cost of livestock, produce, grains, and other products purchased during the year . .		46
47	Add lines 45 and 46 . . . . . . . . . . . . . . . . . . . .		47
48	Inventory of livestock, produce, grains, and other products at end of year . . . .		48
49	Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . . .
50	Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9	.......▶

37. 86,822,455

38b	** 18,289,168
39b	** 11,263,271
40a	** 675,676
40c	** 111,562

41. ** 5,501,977

42. ** 5,040,189

43. ** 10,881,566

44. 3,217,382

49

50. 1,763,817

If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IVPrincipal Agricultural Activity Codes

	Do not file Schedule F (Form 1040 or 1040-SR) to
!
	report the following.
▲	• Income from providing agricultural services such as
CAUTION	soil preparation, veterinary, farm labor, horticultural, or

management for a fee or on a contract basis. Instead, file Schedule C (Form 1040 or 1040-SR).

Income from breeding, raising, or caring for dogs, cats, or other pet animals. Instead, file Schedule C (Form 1040 or 1040-SR).

Sales of livestock held for draft, breeding, sport, or dairy purposes. Instead, file Form 4797.

These codes for the Principal Agricultural Activity classify farms by their primary activity to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming activity and enter the six-digit number on line B.

Crop Production

111300Fruit and tree nut farming

111400Greenhouse, nursery, and floriculture production

111900Other crop farming

Animal Production

112111Beef cattle ranching and farming

112112Cattle feedlots

112120Dairy cattle and milk production

112210Hog and pig farming

112300Poultry and egg production

112400Sheep and goat farming

112510Aquaculture

112900Other animal production

Forestry and Logging

113000Forestry and logging (including forest nurseries and timber tracts)

111100Oilseed and grain farming

111210Vegetable and melon farming

Schedule F (Form 1040 or 1040-SR) 2019

**Denotes that the line item is the addition of both cash and accrual methods of accounting

50	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Schedule R	Credit for the Elderly or the Disabled		◀		OMB No. 1545-0074
		1040
(Form 1040 or 1040-SR)					2019
		.........
	▶ Attach to Form 1040 or 1040-SR.	1040-SR
Department of the Treasury			R
	▶ Go to *www.irs.gov/ScheduleR* for instructions and the latest information.				Attachment
Internal Revenue Service (99)
					Sequence No. 16
Name(s) shown on return	Total schedules filed = 45,049			Your social security number

You may be able to take this credit and reduce your tax if by the end of 2019:

• You were age 65 or older			or	• You were under age 65, you retired on permanent and total disability, and
				you received taxable disability income.
But you must also meet other tests. See instructions.
TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I	Check the Box for Your Filing Status and Age
If your	filing status is:			And by the end of 2019:	Check only one box:
Single,		1	You were 65 or older . . . . . . . . . . . . . . . . .		. . .	1
Head of household, or
Qualifying widow(er)		2	You were under 65 and you retired on permanent and total disability		. .	2

Married filing

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . .

3

4. Both spouses were under 65, but only one spouse retired on permanent and

total disability . . . . . . .	. .	. .	. . .	.	.....	. .	.	4
5 Both spouses were under 65,	and	both	retired	on	permanent	and	total
disability . . . . . . . . .	. .	. .	. . .	.	.....	. .	.	5

6. One spouse was 65 or older, and the other spouse was under 65 and retired

on permanent and total disability . . . . . . . . . . . . . . . .

6

7. One spouse was 65 or older, and the other spouse was under 65 and not

retired on permanent and total disability . . . . . . . . . . . . .

7

Married filing	8	You were 65 or older and you lived apart from your spouse for all of 2019 . .	8

separately	9	You were under 65, you retired on permanent and total disability, and you
		lived apart from your spouse for all of 2019 . . . . . . . . . . . .	9

Did you check box 1, 3, 7, or 8?

Yes	▶	Skip Part II and complete Part III on the back.

No	▶	Complete Parts II and III.

Part IIStatement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If:1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a statement for tax years after 1983 and your physician signed line B on the statement, and

2. Due to your continued disabled condition, you were unable to engage in any substantial gainful activity

in 2019, check this box.............................▶

If you checked this box, you don’t have to get another statement for 2019.

If you didn’t check this box, have your physician complete the statement in the instructions. You must keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11359KSchedule R (Form 1040 or 1040-SR) 2019

	2019 Line Item Estimates—All figures are estimates based on samples.				51
	Amounts of selected lines filed (in thousands of dollars)
Schedule R	Credit for the Elderly or the Disabled		◀		OMB No. 1545-0074
		1040
(Form 1040 or 1040-SR)					2019
		.........
	▶ Attach to Form 1040 or 1040-SR.	1040-SR
Department of the Treasury			R
	▶ Go to *www.irs.gov/ScheduleR* for instructions and the latest information.				Attachment
Internal Revenue Service (99)
					Sequence No. 16
Name(s) shown on return	Total schedules filed = 45,049			Your social security number

You may be able to take this credit and reduce your tax if by the end of 2019:

• You were age 65 or older			or	• You were under age 65, you retired on permanent and total disability, and
				you received taxable disability income.
But you must also meet other tests. See instructions.
TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I	Check the Box for Your Filing Status and Age
If your	filing status is:			And by the end of 2019:	Check only one box:
Single,		1	You were 65 or older . . . . . . . . . . . . . . . . .		. . .	1
Head of household, or
Qualifying widow(er)		2	You were under 65 and you retired on permanent and total disability		. .	2

Married filing

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . .

3

4. Both spouses were under 65, but only one spouse retired on permanent and

total disability . . . . . . .	. .	. .	. . .	.	.....	. .	.	4
5 Both spouses were under 65,	and	both	retired	on	permanent	and	total
disability . . . . . . . . .	. .	. .	. . .	.	.....	. .	.	5

6. One spouse was 65 or older, and the other spouse was under 65 and retired

on permanent and total disability . . . . . . . . . . . . . . . .

6

7. One spouse was 65 or older, and the other spouse was under 65 and not

retired on permanent and total disability . . . . . . . . . . . . .

7

Married filing	8	You were 65 or older and you lived apart from your spouse for all of 2019 . .	8

separately	9	You were under 65, you retired on permanent and total disability, and you
		lived apart from your spouse for all of 2019 . . . . . . . . . . . .	9

Did you check box 1, 3, 7, or 8?

Yes	▶	Skip Part II and complete Part III on the back.

No	▶	Complete Parts II and III.

Part IIStatement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If:1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a statement for tax years after 1983 and your physician signed line B on the statement, and

2. Due to your continued disabled condition, you were unable to engage in any substantial gainful activity

in 2019, check this box.............................▶

If you checked this box, you don’t have to get another statement for 2019.

If you didn’t check this box, have your physician complete the statement in the instructions. You must keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11359KSchedule R (Form 1040 or 1040-SR) 2019

52		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Schedule R (Form 1040 or 1040-SR) 2019		Page 2

	Part III	Figure Your Credit

10 If you checked (in Part I):			Enter:		}
	Box 1, 2, 4, or 7 . . . . . . . .		. . . . $5,000
	Box 3, 5, or 6 . . . . . . . . .		. . . . $7,500			...........
	Box 8 or 9 . . . . . . . . . .		. . . . $3,750

	Did you check	Yes		▶ You must complete line 11.
	box 2, 4, 5, 6,

	or 9 in Part I?	No		▶ Enter the amount from line 10

11 If you checked (in Part I):				on line 12 and go to line 13.

	• Box 6, add $5,000 to the taxable disability income of the
	spouse who was under age 65. Enter the total.
	• Box 2, 4, or 9, enter your taxable disability income.						........
	• Box 5, add your taxable disability income to your spouse’s }

taxable disability income. Enter the total.

TIPFor more details on what to include on line 11, see Figure Your Credit in the instructions.

12. If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

11. *

12. 45,049

13. Enter the following pensions, annuities, or disability income that you (and your spouse if filing jointly) received in 2019.

a. Nontaxable part of social security benefits and nontaxable part of railroad retirement benefits treated as social security (see instructions)

b. Nontaxable veterans’ pensions and any other pension, annuity, or disability benefit that is excluded from income under any other

provision of law (see instructions) ..............

c. Add lines 13a and 13b. (Even though these income items aren’t taxable, they must be included here to figure your credit.) If you didn’t receive any of the types of nontaxable income listed on line 13a or 13b, enter -0- on line 13c . . . . . . . . . . . . . . . .

	*
13a
	*
13b
	*
13c

14. Enter the amount from Form 1040 or 1040-SR,

line 8b ................

15 If you checked (in Part I):	Enter:	}
Box 1 or 2 . . . . . . . . .	$7,500
Box 3, 4, 5, 6, or 7 . . . . . .	$10,000
Box 8 or 9 . . . . . . . . .	$5,000

16. Subtract line 15 from line 14. If zero or less, enter

-0-.................

17	Enter one-half of line 16 . . . . . . . . . .
18	Add lines 13c and 17 . . . . . . . . . . .

14

15

16. 43,659

.......

........

17. 43,659

.......

18	43,669

19. Subtract line 18 from line 12. If zero or less, stop; you can’t take the credit. Otherwise,

go to line 20..............................

20	Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .
21	Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . .

22. Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter this amount on Schedule 3 (Form 1040 or 1040-SR), line 6 (check box c and enter “Sch R” on the line next to that box) . . . . . . . . . . . . . . . . . . . . . . . .

19	43,010
20
21

22. 40,998

Schedule R (Form 1040 or 1040-SR) 2019

* Data not shown because of the small number of sample returns on which it is based.

	2019 Line Item Estimates—All figures are estimates based on samples.	53
	Amounts of selected lines filed (in thousands of dollars)
Schedule R (Form 1040 or 1040-SR) 2019		Page 2

Part III	Figure Your Credit

10 If you checked (in Part I):			Enter:		}
	Box 1, 2, 4, or 7 . . . . . . . .		. . . . $5,000
	Box 3, 5, or 6 . . . . . . . . .		. . . . $7,500			...........
	Box 8 or 9 . . . . . . . . . .		. . . . $3,750

	Did you check	Yes		▶ You must complete line 11.
	box 2, 4, 5, 6,

	or 9 in Part I?	No		▶ Enter the amount from line 10

11 If you checked (in Part I):				on line 12 and go to line 13.

	• Box 6, add $5,000 to the taxable disability income of the
	spouse who was under age 65. Enter the total.
	• Box 2, 4, or 9, enter your taxable disability income.						........
	• Box 5, add your taxable disability income to your spouse’s }

taxable disability income. Enter the total.

TIPFor more details on what to include on line 11, see Figure Your Credit in the instructions.

12. If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

11. *

12. 230,558

13. Enter the following pensions, annuities, or disability income that you (and your spouse if filing jointly) received in 2019.

a. Nontaxable part of social security benefits and nontaxable part of railroad retirement benefits treated as social security (see instructions)

b. Nontaxable veterans’ pensions and any other pension, annuity, or disability benefit that is excluded from income under any other

provision of law (see instructions) ..............

c. Add lines 13a and 13b. (Even though these income items aren’t taxable, they must be included here to figure your credit.) If you didn’t receive any of the types of nontaxable income listed on line 13a or 13b, enter -0- on line 13c . . . . . . . . . . . . . . . .

	*
13a
	*
13b
	*
13c

14. Enter the amount from Form 1040 or 1040-SR,

line 8b ................

15 If you checked (in Part I):	Enter:	}
Box 1 or 2 . . . . . . . . .	$7,500
Box 3, 4, 5, 6, or 7 . . . . . .	$10,000
Box 8 or 9 . . . . . . . . .	$5,000

16. Subtract line 15 from line 14. If zero or less, enter

-0-.................

17	Enter one-half of line 16 . . . . . . . . . .
18	Add lines 13c and 17 . . . . . . . . . . .

14

15

16. 474,060

.......

........

17. 237,039

.......

18	237,441

19. Subtract line 18 from line 12. If zero or less, stop; you can’t take the credit. Otherwise,

go to line 20..............................

20	Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .
21	Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . .

22. Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter this amount on Schedule 3 (Form 1040 or 1040-SR), line 6 (check box c and enter “Sch R” on the line next to that box) . . . . . . . . . . . . . . . . . . . . . . . .

19	54,415
20
21

22. 4,066

Schedule R (Form 1040 or 1040-SR) 2019

* Data not shown because of the small number of sample returns on which it is based.

54	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE SE (Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Self-Employment Tax

Go to www.irs.gov/ScheduleSE for instructions and the latest information.

Attach to Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

2019

Attachment

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)

Total schedules filed = 21,817,853

Social security number of person

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions.

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions.

Did you receive wages or tips in 2019?

No

Yes

▼

▼

▼

Are you a minister, member of a religious order, or Christian

Yes

Was the total of your wages and tips subject to social security

Yes

Science practitioner who received IRS approval not to be taxed

▶

or railroad retirement (tier 1) tax plus your net earnings from

on earnings from these sources, but you owe self-employment

▶

self-employment more than $132,900?

tax on other earnings?

No

No

▼

▼

Are you using one of the optional methods to figure your net

Yes

Did you receive tips subject to social security or Medicare tax

Yes

earnings (see instructions)?

▶

that you didn't report to your employer?

▶

No

No

▼

▼

No

Did you report any wages on Form 8919, Uncollected Social

Yes

Did you receive church employee income

(see instructions)

Yes

◀

Security and Medicare Tax on Wages?

▶

reported on Form W-2 of $108.28 or more?

▶

No

▼

▼

You may use Short Schedule SE below

▶

You must use Long Schedule SE on page 2

Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.

1aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b. If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065),

box 20, code AH............................

2. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to

report on this line. See instructions for other income to report.............

3Combine lines 1a, 1b, and 2........................

4. Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . ▶

Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

5. Self-employment tax. If the amount on line 4 is:

$132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55.

More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result.

Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 .

6Deduction for one-half of self-employment tax.

Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form
1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .	6

1a		521,506
1b	(	20,197	)
2		20,207,631
3
4		20,519,814
5		20,460,855

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11358ZSchedule SE (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.	55
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE SE (Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Self-Employment Tax

Go to www.irs.gov/ScheduleSE for instructions and the latest information.

Attach to Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

2019

Attachment

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)

Total schedules filed = 21,817,853

Social security number of person

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions.

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions.

Did you receive wages or tips in 2019?

No

Yes

▼

▼

▼

Are you a minister, member of a religious order, or Christian

Yes

Was the total of your wages and tips subject to social security

Yes

Science practitioner who received IRS approval not to be taxed

▶

or railroad retirement (tier 1) tax plus your net earnings from

on earnings from these sources, but you owe self-employment

▶

self-employment more than $132,900?

tax on other earnings?

No

No

▼

▼

Are you using one of the optional methods to figure your net

Yes

Did you receive tips subject to social security or Medicare tax

Yes

earnings (see instructions)?

▶

that you didn't report to your employer?

▶

No

No

▼

▼

No

Did you report any wages on Form 8919, Uncollected Social

Yes

Did you receive church employee income

(see instructions)

Yes

◀

Security and Medicare Tax on Wages?

▶

reported on Form W-2 of $108.28 or more?

▶

No

▼

▼

You may use Short Schedule SE below

▶

You must use Long Schedule SE on page 2

Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.

1aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b. If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065),

box 20, code AH............................

2. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to

report on this line. See instructions for other income to report.............

3Combine lines 1a, 1b, and 2........................

4. Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . ▶

Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

5. Self-employment tax. If the amount on line 4 is:

$132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55.

More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result.

Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 .

6Deduction for one-half of self-employment tax.

Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form
1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .	6

1a		10,286,550
1b	(	175,403	)
2		667,370,345
3
4		625,507,909
5		67,278,410

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11358ZSchedule SE (Form 1040 or 1040-SR) 2019

56		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Schedule SE (Form 1040 or 1040-SR) 2019		Attachment Sequence No. 17	Page 2

	Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)		Social security number of person
			with self-employment income ▶

Section B—Long Schedule SE

Part ISelf-Employment Tax

Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income.

A. If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had

$400 or more of other net earnings from self-employment, check here and continue with Part I........ ▶

1aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) .

b. If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH

2. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to

	report on this line. See instructions for other income to report. Note: Skip this line if you use the
	nonfarm optional method (see instructions) . . . . . . . . . . . . . . . . . . . .
3	Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . .
4a	If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 .
	Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b	If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . .

c. Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -0- and continue . . . . . . . ▶

5a	Enter your church employee income from Form W-2.	See instructions for		29,219
b	definition of church employee income . . . . . .	.......	5a
	Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . .
6	Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Maximum amount of combined wages and self-employment earnings subject to social security tax or

the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 ...........

8a	Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
	and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines
	8b through 10, and go to line 11 . . . . . . . . . . . . . . .	8a	2,074,777
b	Unreported tips subject to social security tax (from Form 4137, line 10) . .	8b	9,352
c	Wages subject to social security tax (from Form 8919, line 10) . . . . .	8c	5,692
d	Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . .
9	Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11		...▶
10	Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . .
11	Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . .
12	Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR),
	line 4, or Form 1040-NR, line 55 . . . . . . . . . . . . . . . . . . . . . . .
13	Deduction for one-half of self-employment tax.
	Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form
	1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .	13

Part IIOptional Methods To Figure Net Earnings (see instructions)

1a		521,506
1b	(	20,197	)

2. 20,207,631

3.

4a	20,519,814
4b
4c	20,445,891

5b

6. 20,460,855

7. 132,900

8d	2,077,578
9

10. 19,804,960

11. 20,460,855

12. 20,460,855

Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn't more than $8,160, or (b) your net farm profits2 were less than $5,891.

14Maximum income for optional methods .....................

15. Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,440. Also include

this amount on line 4b above........................

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $5,891 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.

16Subtract line 15 from line 14 .........................

17. Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on

line 16. Also include this amount on line 4b above.................

14. 5,440

15. 18,036

16

17. 12,652

1. From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.

2. From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the amount you would have entered on line 1b had you not used the optional method.

3. From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.

4. From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.

Schedule SE (Form 1040 or 1040-SR) 2019

	2019 Line Item Estimates—All figures are estimates based on samples.		57
	Amounts of selected lines filed (in thousands of dollars)
Schedule SE (Form 1040 or 1040-SR) 2019		Attachment Sequence No. 17	Page 2

Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR)		Social security number of person
		with self-employment income ▶

Section B—Long Schedule SE
Part I	Self-Employment Tax

Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income.

A. If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had

$400 or more of other net earnings from self-employment, check here and continue with Part I........ ▶

1aNet farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) .

b. If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH

2. Net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to

	report on this line. See instructions for other income to report. Note: Skip this line if you use the
	nonfarm optional method (see instructions) . . . . . . . . . . . . . . . . . . . .
3	Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . .
4a	If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 .
	Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.
b	If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . .

c. Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -0- and continue . . . . . . . ▶

5a	Enter your church employee income from Form W-2.	See instructions for		784,000
b	definition of church employee income . . . . . .	.......	5a
	Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- . . . . . . . . . . . . .
6	Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Maximum amount of combined wages and self-employment earnings subject to social security tax or

the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 ...........

8a	Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2)
	and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines
	8b through 10, and go to line 11 . . . . . . . . . . . . . . .	8a	155,915,622
b	Unreported tips subject to social security tax (from Form 4137, line 10) . .	8b	28,497
c	Wages subject to social security tax (from Form 8919, line 10) . . . . .	8c	44,121
d	Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . .
9	Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . ▶
10	Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . . . . . . . . . . . . . . .
11	Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . .

12Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 . . . . . . . . . . . . . . . . . . . . . . .

13Deduction for one-half of self-employment tax.

Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form
1040 or 1040-SR), line 14, or Form 1040-NR, line 27 . . . . . . . .	13

Part IIOptional Methods To Figure Net Earnings (see instructions)

1a		10,286,550
1b	(	175,403	)

2. 667,370,345

3.

4a625,507,909

4b

4c627,565,347

5b

6. 628,289,372

7. 132,900

8d	155,988,240
9

10. 49,057,239

11. 18,220,130

12. 67,278,410

Farm Optional Method. You may use this method only if (a) your gross farm income1 wasn't more than $8,160, or (b) your net farm profits2 were less than $5,891.

14Maximum income for optional methods .....................

15. Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $5,440. Also include

this amount on line 4b above........................

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $5,891 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times.

16Subtract line 15 from line 14 .........................

17. Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount on

line 16. Also include this amount on line 4b above.................

14. 5,440

15. 103,612

16

17. 58,709

1. From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B.

2. From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the amount you would have entered on line 1b had you not used the optional method.

3. From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A.

4. From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C.

Schedule SE (Form 1040 or 1040-SR) 2019

58	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

SCHEDULE 8812

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Additional Child Tax Credit

Attach to Form 1040, 1040-SR, or 1040-NR.

Go to www.irs.gov/Schedule8812 for instructions and the latest information.

1040	◀
.........
1040-SR
.........
1040-NR	8812

OMB No. 1545-0074

2019

Attachment

Sequence No. 47

^{Name(s) shown on return}Total schedules filed = 19,960,254

Part I

All Filers

Your social security number

Caution: If you file Form 2555, stop here; you cannot claim the additional child tax credit.

1. If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:

1040-SR filers: Worksheet (see the instructions for Forms 1040 and 1040-SR, line 13a).}

1040-NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents^1040and^{Entertheamountfromline8ofyourChildTaxCreditandCreditforOtherDependents}

	Worksheet (see the instructions for Form 1040-NR, line 49).
2	Enter the amount from Form 1040, line 13a; Form 1040-SR, line 13a; or Form 1040-NR, line 49 . . . . .
3	Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . .
4	Number of qualifying children under 17 with the required social security number:				x $1,400.
	Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . .
	TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the
	Child Tax Credit and Credit for Other Dependents Worksheet.
5	Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . .
6a	Earned income (see instructions) . . . . . . . . . . . . . . . .			6a 19,909,460
b	Nontaxable combat pay (see instructions) . . . . . .	6b	62,750

7. Is the amount on line 6a more than $2,500?

No.	Leave line 7 blank and enter -0- on line 8.
Yes.	Subtract $2,500 from the amount on line 6a. Enter the result . . . . .	7	19,888,545

8. Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . .

Next. On line 4, is the amount $4,200 or more?

No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.

Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15.

Otherwise, go to line 9.

Part IICertain Filers Who Have Three or More Qualifying Children

1. 19,959,587

2. 12,772,328

3. 19,913,627

4. 19,831,133

5. 19,790,540

8. 19,888,207

9. Withheld social security, Medicare, and Additional Medicare taxes from

Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1

	RRTA taxes, see instructions . . . . . . . . . . . . . . . . .				9	1,471,798
10	1040 and		Enter the total of the amounts from Schedule 1 (Form 1040 or 1040-SR),	}
	1040-SR filers:		line 14, and Schedule 2 (Form 1040 or 1040-SR), line 5, plus any taxes
			that you identified using code “UT” and entered on Schedule 2 (Form		10	593,833
	1040-NR filers: Enter the total of the amounts from Form 1040-NR, lines 27 and
			1040 or 1040-SR), line 8.
			56, plus any taxes that you identified using code “UT” and

			entered on line 60.
11	Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . .				11	1,788,834
12	1040 and		Enter the total of the amounts from Form 1040 or 1040-SR, line	}

	1040-SR filers:		18a, and Schedule 3 (Form 1040 or 1040-SR), line 11.			1,630,370
	1040-NR filers: Enter the amount from Form 1040-NR, line 67.				12
13	Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . .				. .	.....	13	233,286
14	Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . .				. .	.....	14	1,814,889
	Next, enter the smaller of line 5 or line 14 on line 15.
Part III		Additional Child Tax Credit
15	This is your additional child tax credit . . . . . . . . . . . . . . .				. .	.....	15	19,853,166

..¹⁰⁴⁰.......

¹⁰⁴⁰.....^-.^SR...

1040-NR ◀

Enter this amount on Form 1040, line 18b; Form 1040-SR, line 18b; or Form 1040-NR, line 64.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 59761MSchedule 8812 (Form 1040 or 1040-SR) 2019

2019 Line Item Estimates—All figures are estimates based on samples.	59
Amounts of selected lines filed (in thousands of dollars)

SCHEDULE 8812

(Form 1040 or 1040-SR)

Department of the Treasury Internal Revenue Service (99)

Additional Child Tax Credit

Attach to Form 1040, 1040-SR, or 1040-NR.

Go to www.irs.gov/Schedule8812 for instructions and the latest information.

1040	◀
.........
1040-SR
.........
1040-NR	8812

OMB No. 1545-0074

2019

Attachment

Sequence No. 47

^{Name(s) shown on return}Total schedules filed = 19,960,254

Part I

All Filers

Your social security number

Caution: If you file Form 2555, stop here; you cannot claim the additional child tax credit.

1. If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:

1040-SR filers: Worksheet (see the instructions for Forms 1040 and 1040-SR, line 13a).}

1040-NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents^1040and^{Entertheamountfromline8ofyourChildTaxCreditandCreditforOtherDependents}

	Worksheet (see the instructions for Form 1040-NR, line 49).
2	Enter the amount from Form 1040, line 13a; Form 1040-SR, line 13a; or Form 1040-NR, line 49 . . . . .
3	Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . .
4	Number of qualifying children under 17 with the required social security number:					x $1,400.
	Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . .
	TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the
	Child Tax Credit and Credit for Other Dependents Worksheet.
5	Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . .
					585,954,081
6a	Earned income (see instructions) . . . . . . . . . . . . . . . .			6a
b	Nontaxable combat pay (see instructions) . . . . . .	6b	1,211,927

7	Is the amount on line 6a more than $2,500?
	No. Leave line 7 blank and enter -0- on line 8.
	Yes. Subtract $2,500 from the amount on line 6a. Enter the result . . . . .			7	536,145,685

8. Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . .

Next. On line 4, is the amount $4,200 or more?

No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.

Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15.

Otherwise, go to line 9.

Part IICertain Filers Who Have Three or More Qualifying Children

1. 74,284,229

2. 20,047,743

3. 54,236,486

4. 50,383,736

5. 42,482,963

8. 80,422,373

9. Withheld social security, Medicare, and Additional Medicare taxes from

Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1

	RRTA taxes, see instructions . . . . . . . . . . . . . . . . .				9	2,207,596
10	1040 and		Enter the total of the amounts from Schedule 1 (Form 1040 or 1040-SR),	}
	1040-SR filers:		line 14, and Schedule 2 (Form 1040 or 1040-SR), line 5, plus any taxes
			that you identified using code “UT” and entered on Schedule 2 (Form		10	631,390
	1040-NR filers: Enter the total of the amounts from Form 1040-NR, lines 27 and
			1040 or 1040-SR), line 8.
			56, plus any taxes that you identified using code “UT” and

			entered on line 60.
11	Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . .				11	2,838,986
12	1040 and		Enter the total of the amounts from Form 1040 or 1040-SR, line	}

	1040-SR filers:		18a, and Schedule 3 (Form 1040 or 1040-SR), line 11.			8,755,446
	1040-NR filers: Enter the amount from Form 1040-NR, line 67.				12
13	Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . .				. .	.....	13	426,598
14	Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . .				. .	.....	14	4,994,514
	Next, enter the smaller of line 5 or line 14 on line 15.
Part III		Additional Child Tax Credit
15	This is your additional child tax credit . . . . . . . . . . . . . . .				. .	.....	15	35,714,521

..¹⁰⁴⁰.......

¹⁰⁴⁰.....^-.^SR...

1040-NR ◀

Enter this amount on Form 1040, line 18b; Form 1040-SR, line 18b; or Form 1040-NR, line 64.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 59761MSchedule 8812 (Form 1040 or 1040-SR) 2019

60	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 461			Limitation on Business Losses				OMB No. 1545-2283



Department of the Treasury				▶ Attach to your tax return.			2019
							Attachment

Internal Revenue Service			▶ Go to *www.irs.gov/Form461* for instructions and the latest information.				Sequence No. 461
Name(s) shown on return			Total Forms Filed =	5,220	Identifying number


		Total Income/Loss Items
Part I
		See instructions if you are filing a tax return other than Form 1040 or 1040-SR.


1	Enter amount from Form 1040 or 1040-SR, line 1 . . . . . . . . . . . . . . . . .				.	1		2,598
2	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 3 . . . . . . . . . . . .				.	2
3	Enter amount from Form 1040 or 1040-SR, line 6 . . . . . . . . . . . . . . . . .				.	3
4	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 4 . . . . . . . . . . . .				.	4
5	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 5 . . . . . . . . . . . .				.	5
6	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 6 . . . . . . . . . . . .				.	6
7	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 7 . . . . . . . . . . . .				.	7
8	Enter other income, gain, or losses from a trade or business not reported on lines 1 through 7 . .				.	8		256
9	Combine lines 1 through 8 . . . . . . . . . . . . . . . . . . . . . . . .				.	9		5,220
		Adjustment for Amounts Not Attributable to Trade or Business
Part II
		See instructions if you are filing a tax return other than Form 1040 or 1040-SR.


10	Enter any income or gain reported on lines 1 through 8 that is not attributable to a trade or business				.	10	1,495

11. Enter any losses or deductions reported on lines 1 through 8 that are not attributable to a trade or

business. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .		11	730
12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . .		12	2,008
	Limitation on Losses
Part III

13. If line 12 is a negative number, enter it here as a positive number. If line 12 is a positive number, enter

	it here as a negative number . . . . . . . . . . . . . . . . . . . . . . . . .	13	2,008
14	Add lines 9 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	14	5,220
15	Enter $255,000 (or $510,000 if married filing jointly) . . . . . . . . . . . . . . . . .	15	5,220

16. Add lines 14 and 15. If less than zero, enter the amount from line 16 as a positive number on Schedule 1 (Form 1040 or 1040-SR), line 8. See instructions if you are filing a tax return other than a Form 1040

or 1040-SR. If zero or greater, do not attach this form to your tax return	..........	16	3,365
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.	Cat. No. 16654I		Form 461 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	61
Amounts of selected lines filed (in thousands of dollars)

Form 461			Limitation on Business Losses				OMB No. 1545-2283



Department of the Treasury				▶ Attach to your tax return.			2019
							Attachment

Internal Revenue Service			▶ Go to *www.irs.gov/Form461* for instructions and the latest information.				Sequence No. 461
Name(s) shown on return			Total Forms Filed =	5,220	Identifying number


		Total Income/Loss Items
Part I
		See instructions if you are filing a tax return other than Form 1040 or 1040-SR.


1	Enter amount from Form 1040 or 1040-SR, line 1 . . . . . . . . . . . . . . . . .				.	1		316,024
2	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 3 . . . . . . . . . . . .				.	2
3	Enter amount from Form 1040 or 1040-SR, line 6 . . . . . . . . . . . . . . . . .				.	3
4	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 4 . . . . . . . . . . . .				.	4
5	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 5 . . . . . . . . . . . .				.	5
6	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 6 . . . . . . . . . . . .				.	6
7	Enter amount from Schedule 1 (Form 1040 or 1040-SR), line 7 . . . . . . . . . . . .				.	7
8	Enter other income, gain, or losses from a trade or business not reported on lines 1 through 7 . .				.	8		304,292
9	Combine lines 1 through 8 . . . . . . . . . . . . . . . . . . . . . . . .				.	9		-3,192,396
		Adjustment for Amounts Not Attributable to Trade or Business
Part II
		See instructions if you are filing a tax return other than Form 1040 or 1040-SR.


10	Enter any income or gain reported on lines 1 through 8 that is not attributable to a trade or business				.	10	1,292,855

11. Enter any losses or deductions reported on lines 1 through 8 that are not attributable to a trade or

business. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .		11	65,559
12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . .		12	1,227,296
	Limitation on Losses
Part III

13. If line 12 is a negative number, enter it here as a positive number. If line 12 is a positive number, enter

	it here as a negative number . . . . . . . . . . . . . . . . . . . . . . . . .	13	-1,227,296
14	Add lines 9 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	14	-4,419,692
15	Enter $255,000 (or $510,000 if married filing jointly) . . . . . . . . . . . . . . . . .	15	1,852,116

16. Add lines 14 and 15. If less than zero, enter the amount from line 16 as a positive number on Schedule 1 (Form 1040 or 1040-SR), line 8. See instructions if you are filing a tax return other than a Form 1040

or 1040-SR. If zero or greater, do not attach this form to your tax return	..........	16	-3,501,183
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.	Cat. No. 16654I		Form 461 (2019)

62	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 965-A

Individual Report of Net 965 Tax Liability

(Rev. January 2020)

OMB No. 1545-0074

Department of the Treasury

▶ Go to www.irs.gov/Form965A for instructions and the latest information.

Internal Revenue Service

Check this box if this is an amended report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.........▶

Name of taxpayer with a net 965 tax liability

Total Forms Filed =

21,541

Identifying number

Taxable year of reporting

Part I

Report of Net 965 Tax Liability and Election To Pay in Installments

(a)

(b)

(c)

(d)

(e)

Year of Section 965(a)

Taxpayer’s Net Tax Liability

Taxpayer’s Net Tax Liability

Net 965 Tax Liability

S Corporation Shareholder Total

Inclusion, Liability Assumed,

with all

without

(subtract column (c) from column (b))

Deferred Net 965 Tax Liability

or Liability Triggering Event

965 amounts

965 amounts

(line total from Part III, column (g),

(see instructions)

(see instructions)

(see instructions)

see instructions)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

(f)

(g)

(h)

(i)

(j)

(k)

Net 965 Tax Liability

Installment

Net 965 Tax Liability

Net 965 Tax Liability

Net 965 Tax Liability

Tax Identification Number

eligible for installment payment election

Election

to be paid in full for Year 1

to be paid in installments

Transferred (Out), Transferred In,

of buyer/transferee or

(subtract column (e) from column (d),

Made

(if column (g) is “No,” enter amount

(if column (g) is “Yes,” enter amount

or Subsequent Adjustments, if any

seller/transferor

see instructions)

Yes

No

from column (f))

from column (f) and see instructions)

(see instructions)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

Part

II

Record of Amount of

Net 965 Tax Liability Paid by the Taxpayer (see instructions)

(a)

Year of Section 965(a)

(b)

(c)

(d)

(e)

(f)

Inclusion, Liability Assumed,

Paid for Year 1

Paid for Year 2

Paid for Year 3

Paid for Year 4

Paid for Year 5

or Triggering Event

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 71277H

Form 965-A (Rev. 1-2020)

2019 Line Item Estimates—All figures are estimates based on samples.	63
Amounts of selected lines filed (in thousands of dollars)

Form 965-A

Individual Report of Net 965 Tax Liability

(Rev. January 2020)

OMB No. 1545-0074

Department of the Treasury

▶ Go to www.irs.gov/Form965A for instructions and the latest information.

Internal Revenue Service

Check this box if this is an amended report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.........▶

Name of taxpayer with a net 965 tax liability

Total Forms Filed =

21,541

Identifying number

Taxable year of reporting

Part I

Report of Net 965 Tax Liability and Election To Pay in Installments

(a)

(b)

(c)

(d)

(e)

Year of Section 965(a)

Taxpayer’s Net Tax Liability

Taxpayer’s Net Tax Liability

Net 965 Tax Liability

S Corporation Shareholder Total

Inclusion, Liability Assumed,

with all

without

(subtract column (c) from column (b))

Deferred Net 965 Tax Liability

or Liability Triggering Event

965 amounts

965 amounts

(line total from Part III, column (g),

(see instructions)

(see instructions)

(see instructions)

see instructions)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

(f)

(g)

(h)

(i)

(j)

(k)

Net 965 Tax Liability

Installment

Net 965 Tax Liability

Net 965 Tax Liability

Net 965 Tax Liability

Tax Identification Number

eligible for installment payment election

Election

to be paid in full for Year 1

to be paid in installments

Transferred (Out), Transferred In,

of buyer/transferee or

(subtract column (e) from column (d),

Made

(if column (g) is “No,” enter amount

(if column (g) is “Yes,” enter amount

or Subsequent Adjustments, if any

seller/transferor

see instructions)

Yes

No

from column (f))

from column (f) and see instructions)

(see instructions)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

Part

II

Record of Amount of

Net 965 Tax Liability Paid by the Taxpayer (see instructions)

(a)

Year of Section 965(a)

(b)

(c)

(d)

(e)

(f)

Inclusion, Liability Assumed,

Paid for Year 1

Paid for Year 2

Paid for Year 3

Paid for Year 4

Paid for Year 5

or Triggering Event

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 71277H

Form 965-A (Rev. 1-2020)

64	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Form 965-A (Rev. 1-2020)	Page 2

Part IIRecord of Amount of Net 965 Tax Liability Paid by the Taxpayer (continued)

	(g)	(h)	(i)	(j)	(k)
	Paid for Year 6	Paid for Year 7	Paid for Year 8	Net 965 Tax Liability Remaining Unpaid	Net 965 Tax Liability
				(see instructions)	Paid for the Reporting Year

1					1
2					2
3					3
4					4
5					5
6					6
7					7
8					8
Totals . . . . . . . . . . . . . . . . . . . . . .			........▶	6,708	4,226

Part IIIS Corporation Shareholder: Report of Calculation of Net 965 Tax Liability Related to 965 Amounts Allocated From an S Corporation and Election To Defer Such Net 965 Tax Liability

	Year	(a)	(b)	(c)	(d)	(e)	(f)		(g)
				Taxpayer’s Net Tax Liability		Net 965 Tax Liability	Deferral
	of	S Corporation Name	S Corporation		Taxpayer’s Net Tax Liability				Deferred Net 965 Tax Liability
							Election
	965(a)		Tax Identification	with only 965 amounts	without 965 amounts	related to 965 amounts from			(if column (f) is “Yes,” enter
				from this S Corporation		this S Corporation (subtract	Made
	Inclusion		Number		(see instructions)				amount from column (e))
				(see instructions)		column (d) from column (c))	Yes	No


1	2017




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	1,024
2	2018




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	65
3	2019




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	*
									Form 965-A (Rev. 1-2020)

* Data not shown because of the small number of sample returns on which they are based.

		2019 Line Item Estimates—All figures are estimates based on samples.				65
			Amounts of selected lines filed (in thousands of dollars)
Form 965-A (Rev. 1-2020)						Page 2
Part II	Record of Amount of Net 965 Tax Liability Paid by the Taxpayer (continued)
	(g)		(h)	(i)	(j)	(k)
	Paid for Year 6		Paid for Year 7	Paid for Year 8	Net 965 Tax Liability Remaining Unpaid	Net 965 Tax Liability
					(see instructions)	Paid for the Reporting Year

1						1
2						2
3						3
4						4
5						5
6						6
7						7
8						8
Totals . . . . . . . . .		.............		........▶	2,757,020	329,014

Part IIIS Corporation Shareholder: Report of Calculation of Net 965 Tax Liability Related to 965 Amounts Allocated From an S Corporation and Election To Defer Such Net 965 Tax Liability

	Year	(a)	(b)	(c)	(d)	(e)	(f)		(g)
				Taxpayer’s Net Tax Liability		Net 965 Tax Liability	Deferral
	of	S Corporation Name	S Corporation		Taxpayer’s Net Tax Liability				Deferred Net 965 Tax Liability
							Election
	965(a)		Tax Identification	with only 965 amounts	without 965 amounts	related to 965 amounts from			(if column (f) is “Yes,” enter
				from this S Corporation		this S Corporation (subtract	Made
	Inclusion		Number		(see instructions)				amount from column (e))
				(see instructions)		column (d) from column (c))	Yes	No


1	2017




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	814,563
2	2018




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	6,944
3	2019




Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						........	. .	▶	*
									Form 965-A (Rev. 1-2020)

* Data not shown because of the small number of sample returns on which they are based.

66		2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
Form 965-A (Rev. 1-2020)							Page 3
Part IV	Annual Report of Deferred Net 965 Tax Liability Related to 965 Amounts Allocated From S Corporations
	(required every year until the liability is fully paid)

	(a)		(b)			(c)	(d)
	Election or		S Corporation Name			S Corporation	Beginning Deferred
	Transfer Year					Tax Identification Number	Net 965 Tax Liability
							(see instructions)

1								1
2								2
3								3
4								4
5								5
6								6
7								7
8								8
9								9
10								10
	(e)		(f)		(g)	(h)	(i)
			Net 965 Tax Liability		Deferred 965 Net Tax Liability	Tax Identification Number	Deferred Net Tax Liability
	Reserved for Future Use
			Triggered		Transferred (Out) or	of Transferee or Transferor	at the end of this Reporting Year

			(see instructions)		Transferred In by Agreement, if any		(add columns (d), (e), (f), and (g))
					(see instructions)		(see instructions)

1			(	)				1
2			(	)				2
3			(	)				3
4			(	)				4
5			(	)				5
6			(	)				6
7			(	)				7
8			(	)				8
9			(	)				9
10			(	)				10
Total . . . . . . . . . . . . . . . . . . . . . . .				............		.......▶	1,091
If more lines are needed for any Part on this form, attach additional sheets.
							Form 965-A (Rev. 1-2020)

			2019 Line Item Estimates—All figures are estimates based on samples.					67
				Amounts of selected lines filed (in thousands of dollars)

	Form 965-A (Rev. 1-2020)							Page 3
	Part IV	Annual Report of Deferred Net 965 Tax Liability Related to 965 Amounts Allocated From S Corporations
		(required every year until the liability is fully paid)

		(a)		(b)			(c)	(d)
		Election or		S Corporation Name			S Corporation	Beginning Deferred
		Transfer Year					Tax Identification Number	Net 965 Tax Liability
								(see instructions)

	1								1
	2								2
	3								3
	4								4
	5								5
	6								6
	7								7
	8								8
	9								9
	10								10
		(e)		(f)		(g)	(h)	(i)
				Net 965 Tax Liability		Deferred 965 Net Tax Liability	Tax Identification Number	Deferred Net Tax Liability
		Reserved for Future Use
				Triggered		Transferred (Out) or	of Transferee or Transferor	at the end of this Reporting Year

				(see instructions)		Transferred In by Agreement, if any		(add columns (d), (e), (f), and (g))
						(see instructions)		(see instructions)

	1			(	)				1
	2			(	)				2
	3			(	)				3
	4			(	)				4
	5			(	)				5
	6			(	)				6
	7			(	)				7
	8			(	)				8
	9			(	)				9
10				(	)				10
	Total . . . . . . . . . . . . . . . . . . . . . . .				............		.......▶	847,550
	If more lines are needed for any Part on this form, attach additional sheets.
								Form 965-A (Rev. 1-2020)

68	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 982	Reduction of Tax Attributes Due to Discharge of			OMB No. 1545-0046

	Indebtedness (and Section 1082 Basis Adjustment)
(Rev. March 2018)	▶ Attach this form to your income tax return.
				Attachment
Department of the Treasury
	▶ Go to *www.irs.gov/Form982* for instructions and the latest information.			Sequence No. 94
Internal Revenue Service
Name shown on return	Total Forms Filed =	122,246	Identifying number

Part IGeneral Information (see instructions)

1. Amount excluded is due to (check applicable box(es)):

aDischarge of indebtedness in a title 11 case........................

bDischarge of indebtedness to the extent insolvent (not in a title 11 case)...............

cDischarge of qualified farm indebtedness.........................

dDischarge of qualified real property business indebtedness...................

e. Discharge of qualified principal residence indebtedness (Caution: See instructions before checking this box if debt

was discharged after 2017.) ..............................

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . .

2

122,246

3. Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . .

Yes

No

Part IIReduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:
4	For a discharge of qualified real property business indebtedness applied to reduce the basis of
5	depreciable real property . . . . . . . . . . . . . . . . . . . . . . . .	4	7,481
	That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of
6	depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . .	5	*
	Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried
	over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . .	6	344
7	Applied to reduce any general business credit carryover to or from the tax year of the discharge .	7	*
8	Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the
	tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . .	8	*
9	Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss
10a	carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . .	9	482
	Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5.
	DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . .	10a	21,370
b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is
	checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10b	4,895
11	For a discharge of qualified farm indebtedness applied to reduce the basis of:
a	Depreciable property used or held for use in a trade or business or for the production of income if
	not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . .	11a	0
b	Land used or held for use in a trade or business of farming . . . . . . . . . . . . .	11b	*
c	Other property used or held for use in a trade or business or for the production of income . . .	11c	0
12	Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge	12	*
13	Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . .	13	*

Part IIIConsent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $from its gross income

for the tax year beginningand ending.

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of	.
	(State of incorporation)

Note: You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see separate instructions.Cat. No. 17066EForm 982 (Rev. 3-2018)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.			69
	Amounts of selected lines filed (in thousands of dollars)
Form 982	Reduction of Tax Attributes Due to Discharge of				OMB No. 1545-0046

	Indebtedness (and Section 1082 Basis Adjustment)
(Rev. March 2018)	▶ Attach this form to your income tax return.
					Attachment
Department of the Treasury
	▶ Go to *www.irs.gov/Form982* for instructions and the latest information.				Sequence No. 94
Internal Revenue Service
Name shown on return	Total Forms Filed =	122,246	Identifying number

Part IGeneral Information (see instructions)

1. Amount excluded is due to (check applicable box(es)):

aDischarge of indebtedness in a title 11 case........................

bDischarge of indebtedness to the extent insolvent (not in a title 11 case)...............

cDischarge of qualified farm indebtedness.........................

dDischarge of qualified real property business indebtedness...................

e. Discharge of qualified principal residence indebtedness (Caution: See instructions before checking this box if debt

was discharged after 2017.) ..............................

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . .

2

6,944,869

3. Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . .

Yes

No

Part IIReduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:
4	For a discharge of qualified real property business indebtedness applied to reduce the basis of
5	depreciable real property . . . . . . . . . . . . . . . . . . . . . . . .	4	7,481
	That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of
6	depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . .	5	*
	Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried
	over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . .	6	344
7	Applied to reduce any general business credit carryover to or from the tax year of the discharge .	7	*
8	Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the
	tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . .	8	*
9	Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss
10a	carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . .	9	482
	Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5.
	DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . .	10a	21,370
b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is
	checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10b	309,376
11	For a discharge of qualified farm indebtedness applied to reduce the basis of:
a	Depreciable property used or held for use in a trade or business or for the production of income if
	not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . .	11a	0
b	Land used or held for use in a trade or business of farming . . . . . . . . . . . . .	11b	*
c	Other property used or held for use in a trade or business or for the production of income . . .	11c	0
12	Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge	12	*
13	Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . .	13	*

Part IIIConsent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $from its gross income

for the tax year beginningand ending.

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of	.
	(State of incorporation)

Note: You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see separate instructions.Cat. No. 17066EForm 982 (Rev. 3-2018)

* Data not shown because of the small number of sample returns on which they are based.

70	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 2106

Employee Business Expenses

OMB No. 1545-0074

(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local

2019

government officials, and employees with impairment-related work expenses)

Department of the Treasury

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

Attachment

Internal Revenue Service (99)

▶ Go to www.irs.gov/Form2106 for instructions and the latest information.

Sequence No. 129

Your name

Total Forms Filed =

493,832

Occupation in which you incurred expenses

Social security number

Employee Business Expenses and Reimbursements

Part I

Step 1 Enter Your Expenses

Column A

Column B

Other Than

Meals

Meals

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) . . .

1

277,351

2. Parking fees, tolls, and transportation, including train, bus, etc., that didn’t involve

overnight travel or commuting to and from work . . . . . . . . . . . . .

2

143,335

3. Travel expense while away from home overnight, including lodging, airplane, car

	rental, etc. Don't include meals . . . . . . . . . . . . . . . . . .	3	138,542
4	Business expenses not included on lines 1 through 3. Don’t include meals . . . .	4	329,965
5	Meals expenses (see instructions) . . . . . . . . . . . . . . . . .	5		191,162

6. Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column

B, enter the amount from line 5 . . . . . . . . . . . . . . . . . .

6

474,751

Note: If you weren’t reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1

7. Enter reimbursements received from your employer that weren’t reported to you in box 1 of Form W-2. Include any reimbursements reported under code “L” in box 12 of your Form W-2 (see instructions) . . . . . . . . . . . . . . . . .

7

14,862

5,547

Step 3 Figure Expenses To Deduct

8. Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040 or 1040-SR, line 1 (or

on Form 1040-NR, line 8) . . . . . . . . . . . . . . . . . . . .	8	470,798	191,122
Note: If both columns of line 8 are zero, you can’t deduct
employee business expenses. Stop here and attach Form 2106 to your return.
			191,122
9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (0.50)	9

10. Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule 1 (Form 1040 or 1040-SR), line 11 (or Form 1040-NR, line 34). Employees with impairment-related work

expenses, see the instructions for rules on where to enter the total on your return . . . . . . ▶		10	476,277
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 11700N		Form 2106 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.

71

Amounts of selected lines filed (in thousands of dollars)

Form 2106

Employee Business Expenses

OMB No. 1545-0074

(for use only by Armed Forces reservists, qualified performing artists, fee-basis state or local

2019

government officials, and employees with impairment-related work expenses)

Department of the Treasury

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

Attachment

129

Internal Revenue Service (99)

▶ Go to www.irs.gov/Form2106 for instructions and the latest information.

Sequence No.

Your name

Total Forms Filed =

493,832

Occupation in which you incurred expenses

Social security number

Employee Business Expenses and Reimbursements

Part I

Step 1 Enter Your Expenses

Column A

Column B

Other Than

Meals

Meals

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) . . .

1

2,678,819

2. Parking fees, tolls, and transportation, including train, bus, etc., that didn’t involve

overnight travel or commuting to and from work . . . . . . . . . . . . .

2

193,222

3. Travel expense while away from home overnight, including lodging, airplane, car

	rental, etc. Don't include meals . . . . . . . . . . . . . . . . . .	3	354,531
4	Business expenses not included on lines 1 through 3. Don’t include meals . . . .	4	1,358,657
5	Meals expenses (see instructions) . . . . . . . . . . . . . . . . .	5		506,653

6. Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column

B, enter the amount from line 5 . . . . . . . . . . . . . . . . . .

6

4,585,230

Note: If you weren’t reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1

7. Enter reimbursements received from your employer that weren’t reported to you in box 1 of Form W-2. Include any reimbursements reported under code “L” in box 12 of your Form W-2 (see instructions) . . . . . . . . . . . . . . . . .

7

56,584

20,698

Step 3 Figure Expenses To Deduct

8. Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040 or 1040-SR, line 1 (or

on Form 1040-NR, line 8) . . . . . . . . . . . . . . . . . . . .	8	4,532,212	491,776
Note: If both columns of line 8 are zero, you can’t deduct
employee business expenses. Stop here and attach Form 2106 to your return.
			248,003
9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (0.50)	9

10. Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule 1 (Form 1040 or 1040-SR), line 11 (or Form 1040-NR, line 34). Employees with impairment-related work

expenses, see the instructions for rules on where to enter the total on your return . . . . . . ▶		10	4,780,215
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 11700N		Form 2106 (2019)

72			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 2106 (2019)							Page 2

	Part II		Vehicle Expenses
	Section A—General Information (You must complete this section if you are				(a)	Vehicle 1	(b) Vehicle 2
	claiming vehicle expenses.)

11		Enter the date the vehicle was placed in service . . . . . . . . .		11	/	/	/	/
12		Total miles the vehicle was driven during 2019 . . . . . . . . .		12		miles		miles
13		Business miles included on line 12 . . . . . . . . . . . . .		13		miles		miles
14		Percent of business use. Divide line 13 by line 12 . . . . . . . . .		14		%		%
15		Average daily roundtrip commuting distance . . . . . . . . . .		15		miles		miles
16		Commuting miles included on line 12 . . . . . . . . . . . .		16		miles		miles
17		Other miles. Add lines 13 and 16 and subtract the total from line 12 . .		17		miles		miles
18		Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . .					Yes	No
19		Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . .					Yes	No
20		Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . .					Yes	No
21		If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . .					Yes	No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)

22. Multiply line 13 by 58¢ (0.58). Enter the result here and on line 1 . . . . . . . . . . . . .

Section C—Actual Expenses

22

251,853

(a) Vehicle 1

(b) Vehicle 2

23	Gasoline, oil, repairs, vehicle insurance, etc. .	23
24a	Vehicle rentals . . . . . . . . . . .	24a
b	Inclusion amount (see instructions) . . . .	24b
c	Subtract line 24b from line 24a . . . . . .	24c

25. Value of employer-provided vehicle (applies only if 100% of annual lease value was included on

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)

30. Enter cost or other basis (see instructions) . .

31. Enter section 179 deduction and special allowance

(see instructions) ...........

32. Multiply line 30 by line 14 (see instructions if you

claimed the section 179 deduction or special allowance) . . . . . . . . . . . .

33. Enter depreciation method and percentage (see

instructions) ............

34. Multiply line 32 by the percentage on line 33 (see

instructions)............

35. Add lines 31 and 34 . . . . . . . . .

36. Enter the applicable limit explained in the line 36

instructions............

37. Multiply line 36 by the percentage on line 14

38. Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above

30

31

32

33

34

35

36

37

38

(a) Vehicle 1

(b) Vehicle 2

Form 2106 (2019)

		2019 Line Item Estimates—All figures are estimates based on samples.					73
		Amounts of selected lines filed (in thousands of dollars)
Form 2106 (2019)							Page 2

Part II		Vehicle Expenses
Section A—General Information (You must complete this section if you are				(a)	Vehicle 1	(b) Vehicle 2
claiming vehicle expenses.)

11	Enter the date the vehicle was placed in service . . . . . . . . .		11	/	/	/	/
12	Total miles the vehicle was driven during 2019 . . . . . . . . .		12		miles		miles
13	Business miles included on line 12 . . . . . . . . . . . . .		13		miles		miles
14	Percent of business use. Divide line 13 by line 12 . . . . . . . . .		14		%		%
15	Average daily roundtrip commuting distance . . . . . . . . . .		15		miles		miles
16	Commuting miles included on line 12 . . . . . . . . . . . .		16		miles		miles
17	Other miles. Add lines 13 and 16 and subtract the total from line 12 . .		17		miles		miles
18	Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . .					Yes	No
19	Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . .					Yes	No
20	Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . .					Yes	No
21	If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . .					Yes	No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)

22. Multiply line 13 by 58¢ (0.58). Enter the result here and on line 1 . . . . . . . . . . . . .

Section C—Actual Expenses

22

2,439,167

(a) Vehicle 1

(b) Vehicle 2

23	Gasoline, oil, repairs, vehicle insurance, etc. .	23
24a	Vehicle rentals . . . . . . . . . . .	24a
b	Inclusion amount (see instructions) . . . .	24b
c	Subtract line 24b from line 24a . . . . . .	24c

25. Value of employer-provided vehicle (applies only if 100% of annual lease value was included on

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)

30. Enter cost or other basis (see instructions) . .

31. Enter section 179 deduction and special allowance

(see instructions) ...........

32. Multiply line 30 by line 14 (see instructions if you

claimed the section 179 deduction or special allowance) . . . . . . . . . . . .

33. Enter depreciation method and percentage (see

instructions) ............

34. Multiply line 32 by the percentage on line 33 (see

instructions)............

35. Add lines 31 and 34 . . . . . . . . .

36. Enter the applicable limit explained in the line 36

instructions............

37. Multiply line 36 by the percentage on line 14

38. Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above

30

31

32

33

34

35

36

37

38

(a) Vehicle 1

(b) Vehicle 2

Form 2106 (2019)

74		2019 Line Item Estimates—All figures are estimates based on samples.
				Number of returns filed for selected lines
		VOID		CORRECTED
	Name, address, and ZIP code of RIC or REIT				OMB No. 1545-0145	Notice to Shareholder of Undistributed
							Long-Term Capital Gains
					2019		For calendar year 2019, or other tax year
		Total Forms Filed =	3,611			of the regulated investment company (RIC) or the
							real estate investment trust (REIT)
							beginning	, 2019, and
					Form 2439		ending	, 20


	Identification number of RIC or REIT				1a Total undistributed long-term capital gains				Copy A
					2,379
									Attach to
	Shareholder’s identifying number				1b Unrecaptured section 1250 gain
									Form 1120-RIC
					0
									or Form 1120-REIT.
	Shareholder’s name, address, and ZIP code				1c Section 1202 gain		1d Collectibles (28%) gain
					*		0
									For Instructions
									and Paperwork
					2 Tax paid by the RIC or REIT on the box 1a gains
									Reduction Act
					2,019				Notice, see back of
									Copies A and D.
	Form 2439	Cat. No. 11858E			www.irs.gov/Form2439		Department of the Treasury - Internal Revenue Service

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.						75
	Amounts of selected lines filed (in thousands of dollars)
	VOID		CORRECTED
Name, address, and ZIP code of RIC or REIT				OMB No. 1545-0145	Notice to Shareholder of Undistributed
						Long-Term Capital Gains
				2019		For calendar year 2019, or other tax year
	Total Forms Filed =	3,611			of the regulated investment company (RIC) or the
						real estate investment trust (REIT)
						beginning	, 2019, and
				Form 2439		ending	, 20


Identification number of RIC or REIT				1a Total undistributed long-term capital gains				Copy A
				3,555
								Attach to
Shareholder’s identifying number				1b Unrecaptured section 1250 gain
								Form 1120-RIC
				0
								or Form 1120-REIT.
Shareholder’s name, address, and ZIP code				1c Section 1202 gain		1d Collectibles (28%) gain
				*		0
								For Instructions
								and Paperwork
				2 Tax paid by the RIC or REIT on the box 1a gains
								Reduction Act
				733				Notice, see back of
								Copies A and D.
Form 2439	Cat. No. 11858E			www.irs.gov/Form2439		Department of the Treasury - Internal Revenue Service

* Data not shown because of the small number of sample returns on which they are based.

76	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 2441	Child and Dependent Care Expenses	1040	◀	OMB No. 1545-0074
		. ¹⁰⁴⁰......^-.^SR..		2019
	▶ Attach to Form 1040, 1040-SR, or 1040-NR.	1040-NR
Department of the Treasury	▶ Go to *www.irs.gov/Form2441* for instructions and the		2441	Attachment
Internal Revenue Service (99)	latest information.			Sequence No. 21

Name(s) shown on return	Total Forms Filed =	7,204,483	Your social security number


You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the

requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.

Part I	Persons or Organizations Who Provided the Care—You must complete this part.
	(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s				(b) Address			(c) Identifying number	(d) Amount paid
	name		(number, street, apt. no., city, state, and ZIP code)				(SSN or EIN)	(see instructions)

								7,080,546


			Did you receive		No	▶ Complete only Part II below.

		dependent care benefits?			Yes	▶ Complete Part III on the back next.

Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 2 (Form 1040 or 1040-SR), line 7a; or Form 1040-NR, line 59a.

Part IICredit for Child and Dependent Care Expenses

2. Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a)	Qualifying person’s name	(b)	Qualifying person’s social	(c) Qualified expenses you
				incurred and paid in 2019 for the
			security number
First	Last			person listed in column (a)

6,586,486

2,492,692

3. Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying person

	or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 . .								3	6,496,596
4	Enter your earned income. See instructions . . . . . . . . .						........		4	7,146,031
5	If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student									4,468,882
	or was disabled, see the instructions); all others, enter the amount from line 4 . . . . . .								5
6	Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . .						........		6	6,439,189
7	Enter the amount from Form 1040 or 1040-SR, line 8b; or Form
	1040-NR, line 35 . . . . . . . . . . . . . . . .						7

8	Enter on line 8 the decimal amount shown below that applies to the amount on line 7
		If line 7 is:			If line 7 is:
			But not	Decimal		But not		Decimal
		Over	over	amount is	Over	over		amount is

			$0—15,000	.35	$29,000—31,000		.27			7,203,480X .
		15,000—17,000		.34	31,000—33,000		.26		8
		17,000—19,000		.33	33,000—35,000		.25
		19,000—21,000		.32	35,000—37,000		.24
		21,000—23,000		.31	37,000—39,000		.23
		23,000—25,000		.30	39,000—41,000		.22
		25,000—27,000		.29	41,000—43,000		.21
		27,000—29,000		.28	43,000—No limit		.20
9	Multiply line 6 by the decimal amount on line 8. If you paid 2018 expenses in 2019, see the
	instructions . . . . . . . . . . . . . . . . . . . .						........		9	6,437,955
10	Tax liability limit. Enter the amount from the Credit Limit Worksheet
	in the instructions . . . . . . . . . . . . . . . .						10

11	Credit for child and dependent care expenses. Enter the smaller of line							9 or line 10 here and
	on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 . . . . . . . .								11	6,375,388
For Paperwork Reduction Act Notice, see your tax return instructions.								Cat. No. 11862M		Form 2441 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	77
Amounts of selected lines filed (in thousands of dollars)

Form 2441	Child and Dependent Care Expenses		1040	◀	OMB No. 1545-0074
			. ¹⁰⁴⁰......^-.^SR..		2019
	▶ Attach to Form 1040, 1040-SR, or 1040-NR.		1040-NR
Department of the Treasury	▶ Go to *www.irs.gov/Form2441* for instructions and the			2441	Attachment
Internal Revenue Service (99)	latest information.				Sequence No. 21

Name(s) shown on return	Total Forms Filed =	7,204,483			Your social security number

You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.

Part IPersons or Organizations Who Provided the Care—You must complete this part.

(If you have more than two care providers, see the instructions.)

1	(a) Care provider’s			(b) Address				(c) Identifying number	(d) Amount paid
	name		(number, street, apt. no., city, state, and ZIP code)					(SSN or EIN)	(see instructions)

									42,803,117


			Did you receive		No	▶	Complete only Part II below.

		dependent care benefits?			Yes	▶	Complete Part III on the back next.

Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 2 (Form 1040 or 1040-SR), line 7a; or Form 1040-NR, line 59a.

Part IICredit for Child and Dependent Care Expenses

2. Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a)	Qualifying person’s name	(b)	Qualifying person’s social	(c) Qualified expenses you
				incurred and paid in 2019 for the
			security number
First	Last			person listed in column (a)

27,312,293

10,851,389

3. Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying person

or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 . .	3	19,041,969
4 Enter your earned income. See instructions . . . . . . . . . . . . . . . . .	4	593,112,932

5. If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student

	or was disabled, see the instructions); all others, enter the amount from line 4 . . . . . .	5	301,571,416
6	Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . .	6	18,648,084

7. Enter the amount from Form 1040 or 1040-SR, line 8b; or Form

1040-NR, line 35 . . . . . . . . . . . . . . . .

7

8. Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:			If line 7 is:
	But not	Decimal		But not	Decimal
Over	over	amount is	Over	over	amount is

	$0—15,000	.35	$29,000—31,000		.27
15,000—17,000		.34	31,000—33,000		.26	8	X .
17,000—19,000		.33	33,000—35,000		.25
19,000—21,000		.32	35,000—37,000		.24
21,000—23,000		.31	37,000—39,000		.23
23,000—25,000		.30	39,000—41,000		.22
25,000—27,000		.29	41,000—43,000		.21
27,000—29,000		.28	43,000—No limit		.20

9. Multiply line 6 by the decimal amount on line 8. If you paid 2018 expenses in 2019, see the

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

3,973,031

10. Tax liability limit. Enter the amount from the Credit Limit Worksheet

	in the instructions . . . . . . . . . . . . . . . .	10
11	Credit for child and dependent care expenses. Enter the smaller of line		9 or line 10 here and
	on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 . .			......	11	3,778,995
For Paperwork Reduction Act Notice, see your tax return instructions.				Cat. No. 11862M		Form 2441 (2019)

⁷⁸2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 2441 (2019)Page 2

Part IIIDependent Care Benefits

12. Enter the total amount of dependent care benefits you received in 2019. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership .

13. Enter the amount, if any, you carried over from 2018 and used in 2019 during the grace period.

	See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . .
14	Enter the amount, if any, you forfeited or carried forward to 2020. See instructions . . . . .
15	Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . . .

16. Enter the total amount of qualified expenses incurred in 2019 for the

	care of the qualifying person(s) . . . . . . . . . . . .			16	1,424,804
17	Enter the smaller of line 15 or 16 . . . . . . . . . . . .			17
18	Enter your earned income. See instructions . . . . . . . .			18	7,146,031
19	Enter the amount shown below that applies to you.
	• If married filing jointly, enter your spouse’s	}
	earned income (if you or your spouse was
	a student or was disabled, see the		.......
	instructions for line 5).			19	4,468,882
	• If married filing separately, see
	instructions.
	• All others, enter the amount from line 18.
20	Enter the smallest of line 17, 18, or 19 . . . . . . . . . .			20
21	Enter $5,000 ($2,500 if married filing separately and you were
	required to enter your spouse’s earned income on line 19) . . .			21

22. Is any amount on line 12 from your sole proprietorship or partnership?

No. Enter -0-.

Yes. Enter the amount here......................

23 Subtract line 22 from line 15 . . . . . . . . . . . . .

23

24. Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on the

appropriate line(s) of your return. See instructions................

25. Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21. Otherwise,

subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0-.......

26. Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this amount on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8. On the dotted line next to Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8, enter “DCB” . . . . . . . . . . . . . .

12. 1,568,176

13. 5,419

14 (67,850)

15

22. 5,079

24. 2,921

25. 1,270,295

26. 422,295

To claim the child and dependent care

credit, complete lines 27 through 31 below.

27	Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . .	27
28	Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . .	28	1,273,075

29. Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit. Exception. If you paid

2018 expenses in 2019, see the instructions for line 9 . . . . . . . . . . . . . . .

29

30. Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown on line

28 above. Then, add the amounts in column (c) and enter the total here . . . . . . . . .

30

31. Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and

complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . . . .

31

6,496,596

Form 2441 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	79
	Amounts of selected lines filed (in thousands of dollars)
Form 2441 (2019)		Page 2

Part III	Dependent Care Benefits

12. Enter the total amount of dependent care benefits you received in 2019. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership .

13. Enter the amount, if any, you carried over from 2018 and used in 2019 during the grace period.

	See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . .
14	Enter the amount, if any, you forfeited or carried forward to 2020. See instructions . . . . .
15	Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . . .

16. Enter the total amount of qualified expenses incurred in 2019 for the

	care of the qualifying person(s) . . . . . . . . . . . .			16	13,605,528
17	Enter the smaller of line 15 or 16 . . . . . . . . . . . .			17
18	Enter your earned income. See instructions . . . . . . . .			18	593,112,932
19	Enter the amount shown below that applies to you.
	• If married filing jointly, enter your spouse’s	}
	earned income (if you or your spouse was
	a student or was disabled, see the		.......
	instructions for line 5).			19	301,571,416
	• If married filing separately, see
	instructions.
	• All others, enter the amount from line 18.
20	Enter the smallest of line 17, 18, or 19 . . . . . . . . . .			20
21	Enter $5,000 ($2,500 if married filing separately and you were
	required to enter your spouse’s earned income on line 19) . . .			21

22. Is any amount on line 12 from your sole proprietorship or partnership?

No. Enter -0-.

Yes. Enter the amount here......................

23 Subtract line 22 from line 15 . . . . . . . . . . . . .

23

24. Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on the

appropriate line(s) of your return. See instructions................

25. Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21. Otherwise,

subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0-.......

26. Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this amount on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8. On the dotted line next to Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8, enter “DCB” . . . . . . . . . . . . . .

12. 5,360,179

13. 10,988

14 (65,955)

15

22. 17,194

24. 4,590

25. 4,440,663

26. 847,354

To claim the child and dependent care

credit, complete lines 27 through 31 below.

27	Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . .	27
28	Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . .	28	4,445,252

29. Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit. Exception. If you paid

2018 expenses in 2019, see the instructions for line 9 . . . . . . . . . . . . . . .

29

30. Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown on line

28 above. Then, add the amounts in column (c) and enter the total here . . . . . . . . .

30

31. Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and

complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . . . .

31

19,041,969

Form 2441 (2019)

80			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 3468			Investment Credit		OMB No. 1545-0155


	Department of the Treasury			▶ Attach to your tax return.		2019
			▶ Go to *www.irs.gov/Form3468* for instructions and the latest information.			Attachment
	Internal Revenue Service (99)					Sequence No. 174
	Name(s) shown on return		Total Forms Filed =	23,832	Identifying number


	Part I	Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1. Name of lessor

2. Address of lessor

3. Description of property

4Amount for which you were treated as having acquired the property...........▶ $

Part IIQualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit

5. Qualifying advanced coal project credit (see instructions):

a. Qualified investment in integrated gasification combined cycle property placed in service during the tax year for projects described in section

48A(d)(3)(B)(i) . . . . . . . . . _$
	× 20% (0.20)	5a

b. Qualified investment in advanced coal-based generation technology property placed in service during the tax year for projects described in section

48A(d)(3)(B)(ii) . . . . . . . . . _$
	× 15% (0.15)	5b

c. Qualified investment in advanced coal-based generation technology property placed in service during the tax year for projects described in section

48A(d)(3)(B)(iii) . . . . . . . . . _$	× 30% (0.30)		5c

d Total. Add lines 5a, 5b, and 5c . . . . . .	..........	........		5d	490

6. Qualifying gasification project credit (see instructions):

a. Qualified investment in qualified gasification property placed in service during the tax year for which credits were allocated or reallocated after October 3, 2008, and that includes equipment that separates and sequesters at least 75%

of the project’s carbon dioxide emissions_$_{× 30% (0.30)}_6a

b. Qualified investment in property other than in a above placed in service during

the tax year . . . . . . . . . . _$	× 20% (0.20)		6b

c Total. Add lines 6a and 6b . . . . . . . .	..........	.......		6c	*

7. Qualifying advanced energy project credit (see instructions):

	Qualified investment in advanced energy project	property placed	in service
	during the tax year . . . . . . . . . . . . . . . .	$	× 30% (0.30)	7	350

8	Reserved for future use . . . . . . . . . . . . . . . . . . . . . .		....	8
9	Enter the applicable unused investment credit from cooperatives (see instructions) . .		....	9	511
10	Add lines 5d, 6c, 7, and 9. Report this amount on Form 3800, Part III, line 1a . . . .		....	10	1,349
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 12276E			Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.				81
	Amounts of selected lines filed (in thousands of dollars)
Form 3468		Investment Credit		OMB No. 1545-0155



Department of the Treasury		▶ Attach to your tax return.		2019
	▶ Go to *www.irs.gov/Form3468* for instructions and the latest information.			Attachment	174
Internal Revenue Service (99)				Sequence No.
Name(s) shown on return	Total Forms Filed =	23,832	Identifying number

Part IInformation Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1. Name of lessor

2. Address of lessor

3. Description of property

4Amount for which you were treated as having acquired the property...........▶ $

Part IIQualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit

5. Qualifying advanced coal project credit (see instructions):

a. Qualified investment in integrated gasification combined cycle property placed in service during the tax year for projects described in section

48A(d)(3)(B)(i) . . . . . . . . . _$
	× 20% (0.20)	5a

b. Qualified investment in advanced coal-based generation technology property placed in service during the tax year for projects described in section

48A(d)(3)(B)(ii) . . . . . . . . . _$
	× 15% (0.15)	5b

c. Qualified investment in advanced coal-based generation technology property placed in service during the tax year for projects described in section

48A(d)(3)(B)(iii) . . . . . . . . . _$	× 30% (0.30)		5c

d Total. Add lines 5a, 5b, and 5c . . . . . .	..........	........		5d	249

6. Qualifying gasification project credit (see instructions):

a. Qualified investment in qualified gasification property placed in service during the tax year for which credits were allocated or reallocated after October 3, 2008, and that includes equipment that separates and sequesters at least 75%

of the project’s carbon dioxide emissions_$_{× 30% (0.30)}_6a

b. Qualified investment in property other than in a above placed in service during

the tax year . . . . . . . . . . _$	× 20% (0.20)		6b

c Total. Add lines 6a and 6b . . . . . . . .	..........	.......		6c	*

7. Qualifying advanced energy project credit (see instructions):

	Qualified investment in advanced energy project	property placed	in service
	during the tax year . . . . . . . . . . . . . . . .	$	× 30% (0.30)	7	13,174

8	Reserved for future use . . . . . . . . . . . . . . . . . . . . . .		....	8
9	Enter the applicable unused investment credit from cooperatives (see instructions) . .		....	9	79
10	Add lines 5d, 6c, 7, and 9. Report this amount on Form 3800, Part III, line 1a . . . .		....	10	13,654
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 12276E			Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

⁸²2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 3468 (2019)Page 2

Part IIIRehabilitation Credit and Energy Credit

11. Rehabilitation credit (see instructions for requirements that must be met):

a. Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when capitalized). See instructions. Note: This election applies to the current tax year and to all later tax

years. You may not revoke this election without IRS consent ............ ▶

b. Enter the dates on which the 24- or 60-month measuring period begins and ends

c. Enter the adjusted basis of the building as of the beginning date above (or the

	first day of your holding period, if later) . . . . . . . . . . .			. .	.	$
d	Enter the amount of the qualified rehabilitation expenditures incurred, or treated
	as incurred, during the period on line 11b above . . . . . . . .			. .	.	$
	Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:
e	Pre-1936 buildings under the transition rule (see instructions) . .		$				× 10% (0.10)		11e	1,601
f	Certified historic structures under the transition rule (see instructions)		$				× 20% (0.20)		11f	4,007
g	Certified historic structures with expenditures paid or incurred after
	2017 and not under the transition rule (see instructions) . . .		$				× 4% (0.04)		11g	334
	Note: This credit is allowed for a 5-year period beginning in the tax year that the qualified rehabilitated
	building is placed in service.
	For properties identified on line 11f or 11g, complete lines 11h and 11i.
h	Enter the assigned NPS project number or the pass-through entity’s employer identification number
	(see instructions) . . . . . . . . . . . . . . . . . . .
i	Enter the date that the NPS approved the Request for Certification of Completed Work (see
	instructions) . . . . . . . . . . . . . . . . . . . . .
12	Energy credit:
a	Basis of property using	geothermal energy placed in	service		during		the tax	year
	(see instructions) . . . . . . . . . . . . . . . .		$				× 10% (0.10)		12a	530
b	Basis of property using solar illumination or solar energy placed in service during the tax year that
	is attributable to periods after December 31, 2005, and the construction of which began before
	2020 (see instructions) . . . . . . . . . . . . . .		$				× 30% (0.30)		12b	15,224
c	Basis of property using solar illumination or solar energy placed in service during the tax year and the
	construction of which began in	2020 (see instructions) . . . .	$				× 26% (0.26)		12c	58
	Qualified fuel cell property (see instructions):
d	Basis of property placed in service during the tax year that was acquired after December 31, 2005,
	and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection by
	the taxpayer after December 31, 2005, and before October 4, 2008		$				× 30% (0.30)		12d
e	Applicable kilowatt capacity of property on line 12d (see instructions) .			▶			× $1,000		12e
f	Enter the lesser of line 12d or line 12e . . . . . . . . . . .			..........					12f	*
g	Basis of property placed in service during the tax year that is			attributable			to periods	after
	October 3, 2008, and the construction of which began before 2020		$				× 30% (0.30)		12g
h	Applicable kilowatt capacity of property on line 12g (see instructions) .			▶			× $3,000		12h
i	Enter the lesser of line 12g or line 12h . . . . . . . . . . .			..........					12i	14
j	Basis of property placed in	service during the tax year and the		construction			of which began
	in 2020 . . . . . . . . . . . . . . . . . . .		$				× 26% (0.26)		12j
k	Applicable kilowatt capacity of property on line 12j (see instructions)		.	▶			× $3,000		12k
l	Enter the lesser of line 12j or line 12k . . . . . . . . . . . .			..........					12l	0
	Qualified microturbine property (see instructions):
m Basis of property placed in service during the tax year that was acquired after December 31, 2005,
	and the basis attributable to construction, reconstruction, or erection by the taxpayer after
	December 31, 2005 . . . . . . . . . . . . . . .		$				× 10% (0.10)		12m
n	Kilowatt capacity of property on line 12m . . . . . . . . . .			▶			× $200		12n
o	Enter the lesser of line 12m or line 12n . . . . . . . . . . .			..........					12o	172

Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.	83
	Amounts of selected lines filed (in thousands of dollars)
Form 3468 (2019)		Page 2

Part III	Rehabilitation Credit and Energy Credit

11. Rehabilitation credit (see instructions for requirements that must be met):

a. Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when capitalized). See instructions. Note: This election applies to the current tax year and to all later tax

years. You may not revoke this election without IRS consent ............ ▶

b. Enter the dates on which the 24- or 60-month measuring period begins and ends

c. Enter the adjusted basis of the building as of the beginning date above (or the

	first day of your holding period, if later) . . . . . . . . . . .			. .	.	$
d	Enter the amount of the qualified rehabilitation expenditures incurred, or treated
	as incurred, during the period on line 11b above . . . . . . . .			. .	.	$
	Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:
e	Pre-1936 buildings under the transition rule (see instructions) . .		$				× 10% (0.10)		11e	8,347
f	Certified historic structures under the transition rule (see instructions)		$				× 20% (0.20)		11f	268,516
g	Certified historic structures with expenditures paid or incurred after
	2017 and not under the transition rule (see instructions) . . .		$				× 4% (0.04)		11g	55,693
	Note: This credit is allowed for a 5-year period beginning in the tax year that the qualified rehabilitated
	building is placed in service.
	For properties identified on line 11f or 11g, complete lines 11h and 11i.
h	Enter the assigned NPS project number or the pass-through entity’s employer identification number
	(see instructions) . . . . . . . . . . . . . . . . . . .
i	Enter the date that the NPS approved the Request for Certification of Completed Work (see
	instructions) . . . . . . . . . . . . . . . . . . . . .
12	Energy credit:
a	Basis of property using	geothermal energy placed in	service		during		the tax	year
	(see instructions) . . . . . . . . . . . . . . . .		$				× 10% (0.10)		12a	1,244
b	Basis of property using solar illumination or solar energy placed in service during the tax year that
	is attributable to periods after December 31, 2005, and the construction of which began before
	2020 (see instructions) . . . . . . . . . . . . . .		$				× 30% (0.30)		12b	544,110
c	Basis of property using solar illumination or solar energy placed in service during the tax year and the
	construction of which began in	2020 (see instructions) . . . .	$				× 26% (0.26)		12c	4,158
	Qualified fuel cell property (see instructions):
d	Basis of property placed in service during the tax year that was acquired after December 31, 2005,
	and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection by
	the taxpayer after December 31, 2005, and before October 4, 2008		$				× 30% (0.30)		12d
e	Applicable kilowatt capacity of property on line 12d (see instructions) .			▶			× $1,000		12e
f	Enter the lesser of line 12d or line 12e . . . . . . . . . . .			..........					12f	*
g	Basis of property placed in service during the tax year that is			attributable			to periods	after
	October 3, 2008, and the construction of which began before 2020		$				× 30% (0.30)		12g
h	Applicable kilowatt capacity of property on line 12g (see instructions) .			▶			× $3,000		12h
i	Enter the lesser of line 12g or line 12h . . . . . . . . . . .			..........					12i	1,169
j	Basis of property placed in	service during the tax year and the		construction			of which began
	in 2020 . . . . . . . . . . . . . . . . . . .		$				× 26% (0.26)		12j
k	Applicable kilowatt capacity of property on line 12j (see instructions)		.	▶			× $3,000		12k
l	Enter the lesser of line 12j or line 12k . . . . . . . . . . . .			..........					12l	0
	Qualified microturbine property (see instructions):
m Basis of property placed in service during the tax year that was acquired after December 31, 2005,
	and the basis attributable to construction, reconstruction, or erection by the taxpayer after
	December 31, 2005 . . . . . . . . . . . . . . .		$				× 10% (0.10)		12m
n	Kilowatt capacity of property on line 12m . . . . . . . . . .			▶			× $200		12n
o	Enter the lesser of line 12m or line 12n . . . . . . . . . . .			..........					12o	106

Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

84

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 3468 (2019)

Page 3

Part IIIRehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution: You can’t claim this credit if the electrical capacity of the property is more than 50 megawatts or has a mechanical energy capacity of more than 67,000 horsepower or an equivalent combination of electrical and mechanical energy capabilities.

p. Basis of property placed in service during the tax year that was acquired after October 3, 2008, and the basis attributable to construction, reconstruction, or erection by the taxpayer after

October 3, 2008 . . . . . . . . . . . . . . . . .

$

× 10% (0.10)

12p

q

If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is

20,000 horsepower or

less . . . . . . . . . . . . . . . . . . . . . . . . . . .

......

12q

.

r

Multiply line 12p by line 12q . . . . . . . . . . . . . . . . . . .

......

12r

529

Qualified small wind energy property (see instructions):

s

Basis of property placed in service during the tax year that was acquired after October 3, 2008, and

before January 1, 2009, and the basis attributable to the construction, reconstruction, or erection by

the taxpayer after October 3, 2008, and before January 1, 2009 .

$

× 30% (0.30)

12s

t

Enter the smaller of line 12s or $4,000 . . . . . . . . . . . . . . .

......

12t

0

u

Basis

of

property

placed

in service

during

the

tax

year

that

is

attributable

to periods

after

December

31,

2008,

and

the

construction

of

which

began

before

2020....................

$

× 30% (0.30)

12u

0

v

Basis

of

property

placed in service during the tax

year

and the construction

of which

began

in 2020 . . . . . . . . . . . . . . . . . . . .

$

× 26% (0.26)

12v

0

Geothermal heat pump systems (see instructions):

w Basis of property placed in service during the tax year that was acquired after October 3, 2008, and

the basis attributable to construction, reconstruction, or erection

by

the

taxpayer

after

October 3, 2008 . . . . . . . . . . . . . . . .

$

× 10% (0.10)

12w

*

Qualified investment credit facility property (see instructions):

x

Basis of property the construction of which began before

2021

(other

than

wind

facility

property

and the

construction

of which began

after

2016)

placed

in

service

during the

y

tax year . . . . . . . . . . . . . . . . . . .

$

× 30% (0.30)

12x

252

Basis of wind facility property placed in service during the tax year and the construction of which

z

began during 2017 . . . . . . . . . . . . . . . .

$

× 24% (0.24)

12y

0

Basis of wind facility property placed in service during the tax year and the construction of which

began during 2018 or 2020 . . . . . . . . . . . . .

$

× 18% (0.18)

12z

175

aa

Basis of wind facility property placed in service during the tax year and the construction of which

began during 2019 . . . . . . . . . . . . . . . .

$

× 12% (0.12)

12aa

*

13

Enter the applicable unused investment credit from cooperatives (see instructions)

......

13

*

14

Add lines 11e, 11f, 11g, 12a, 12b, 12c, 12f, 12i, 12l, 12o, 12r, 12t, 12u, 12v, 12w, 12x, 12y, 12z, 12aa

and 13. Report this amount on Form 3800, Part III, line 4a . . . . . . . . .

......

14

22,556

Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.	85
	Amounts of selected lines filed (in thousands of dollars)
Form 3468 (2019)		Page 3

Part III	Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution: You can’t claim this credit if the electrical capacity of the property is more than 50 megawatts or has a mechanical energy capacity of more than 67,000 horsepower or an equivalent combination of electrical and mechanical energy capabilities.

p. Basis of property placed in service during the tax year that was acquired after October 3, 2008, and the basis attributable to construction, reconstruction, or erection by the taxpayer after

October 3, 2008 . . . . . . . . . . . . . . . . .

$

× 10% (0.10)

12p

q

If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is

20,000 horsepower or

less . . . . . . . . . . . . . . . . . . . . . . . . . . .

......

12q

.

r

Multiply line 12p by line 12q . . . . . . . . . . . . . . . . . . .

......

12r

1,460

Qualified small wind energy property (see instructions):

s

Basis of property placed in service during the tax year that was acquired after October 3, 2008, and

before January 1, 2009, and the basis attributable to the construction, reconstruction, or erection by

the taxpayer after October 3, 2008, and before January 1, 2009 .

$

× 30% (0.30)

12s

t

Enter the smaller of line 12s or $4,000 . . . . . . . . . . . . . . .

......

12t

0

u

Basis

of

property

placed

in service

during

the

tax

year

that

is

attributable

to periods

after

December

31,

2008,

and

the

construction

of

which

began

before

2020....................

$

× 30% (0.30)

12u

0

v

Basis

of

property

placed in service during the tax

year

and the construction

of which

began

in 2020 . . . . . . . . . . . . . . . . . . . .

$

× 26% (0.26)

12v

0

Geothermal heat pump systems (see instructions):

w Basis of property placed in service during the tax year that was acquired after October 3, 2008, and

the basis attributable to construction, reconstruction, or erection

by

the

taxpayer

after

October 3, 2008 . . . . . . . . . . . . . . . .

$

× 10% (0.10)

12w

*

Qualified investment credit facility property (see instructions):

x

Basis of property the construction of which began before

2021

(other

than

wind

facility

property

and the

construction

of which began

after

2016)

placed

in

service

during the

y

tax year . . . . . . . . . . . . . . . . . . .

$

× 30% (0.30)

12x

3,025

Basis of wind facility property placed in service during the tax year and the construction of which

z

began during 2017 . . . . . . . . . . . . . . . .

$

× 24% (0.24)

12y

0

Basis of wind facility property placed in service during the tax year and the construction of which

began during 2018 or 2020 . . . . . . . . . . . . .

$

× 18% (0.18)

12z

86

aa

Basis of wind facility property placed in service during the tax year and the construction of which

began during 2019 . . . . . . . . . . . . . . . .

$

× 12% (0.12)

12aa

*

13

Enter the applicable unused investment credit from cooperatives (see instructions)

......

13

*

14

Add lines 11e, 11f, 11g, 12a, 12b, 12c, 12f, 12i, 12l, 12o, 12r, 12t, 12u, 12v, 12w, 12x, 12y, 12z, 12aa

and 13. Report this amount on Form 3800, Part III, line 4a . . . . . . . . .

......

14

889,297

Form 3468 (2019)

* Data not shown because of the small number of sample returns on which they are based.

86				2019 Line Item Estimates—All figures are estimates based on samples.
		3800		Number of returns filed for selected lines
	Form			General Business Credit						OMB No. 1545-0895



	Department of the Treasury			▶ Go to *www.irs.gov/Form3800* for instructions and the latest information.							2019
				▶ You must attach all pages of Form 3800, pages 1, 2, and 3, to your tax return.							Attachment
	Internal Revenue Service (99)										Sequence No. 22
	Name(s) shown on return			Total Forms Filed =	657,165			Identifying		number


	Part I		Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
			(See instructions and complete Part(s) III before Parts I and II.)
1		General business credit from line 2 of all Parts III with box A checked . . . .				. . .	....		1		97,645
2		Passive activity credits from line 2 of all Parts III with box B checked . . .				2	46,483
3		Enter the applicable passive activity credits allowed for 2019. See instructions .				. . .	....		3		36,357
4		Carryforward of general business credit to 2019. Enter the amount from line 2 of Part III with box C
5		checked. See instructions for statement to attach . . . . . . . . . .				. . .	....		4		77,111
		Carryback of general business credit from 2020. Enter the amount from line 2 of Part III with box D
		checked. See instructions . . . . . . . . . . . . . . . . . .				. . .	....		5
6		Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . .				. . .	....		6		196,723
	Part II		Allowable Credit
7		Regular tax before credits:					}
		• Individuals. Enter the sum of the amounts from Form 1040 or 1040-SR, line 12a, and
			Schedule 2 (Form 1040 or 1040-SR), line 2, or the sum of the amounts from Form
			1040-NR, lines 42 and 44 . . . . . . . . . . . . . . . . . . . .
		• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the									610,513
			applicable line of your return . . . . . . . . . . . . . . . . .			. .		. .	7
		•	Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,
8			lines 1a and 1b; or the amount from the applicable line of your return . . .			. .
		Alternative minimum tax:					}
		• Individuals. Enter the amount from Form 6251, line 11 . . . . . . . . . .
		• Corporations. Enter -0- . . . . . . . . . . . . . . . . . . .				. .		. .	8		24,558
		• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54 . .				. .

9		Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . .				. . .	....		9		611,556

	10a	Foreign tax credit . . . . . . . . . . . . . . . . . . . .				10a
	b	Certain allowable credits (see instructions) . . . . . . . . . . . .				10b	194,837
	c	Add lines 10a and 10b . . . . . . . . . . . . . . . . . . .				. . .	....		10c		399,672
11		Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16							11		577,863
12		Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . .				12	576,772

13. Enter 25% (0.25) of the excess, if any, of line 12 over $25,000. See

	instructions . . . . . . . . . . . . . . . . . . . . .	.	13	346,463
14	Tentative minimum tax:	}
	• Individuals. Enter the amount from Form 6251, line 9 . . . . . .
	• Corporations. Enter -0- . . . . . . . . . . . . . . . .		14	446,437
	• Estates and trusts. Enter the amount from Schedule I (Form 1041),
	line 52 . . . . . . . . . . . . . . . . . . . . .
15	Enter the greater of line 13 or line 14 . . . . . . . . . . . . .	.....		....	15	448,659
16	Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . .	.....		....	16	546,408
17	Enter the smaller of line 6 or line 16 . . . . . . . . . . . . .	.....		....	17	163,834
	C corporations: See the line 17 instructions if there has been an ownership change, acquisition, or
	reorganization.
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 12392F				Form 3800 (2019)

			2019 Line Item Estimates—All figures are estimates based on samples.								87
	3800		Amounts of selected lines filed (in thousands of dollars)
Form			General Business Credit							OMB No. 1545-0895



Department of the Treasury			▶ Go to *www.irs.gov/Form3800* for instructions and the latest information.								2019
			▶ You must attach all pages of Form 3800, pages 1, 2, and 3, to your tax return.								Attachment
Internal Revenue Service (99)											Sequence No. 22
Name(s) shown on return			Total Forms Filed =	657,165				Identifying		number


Part I		Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT)
		(See instructions and complete Part(s) III before Parts I and II.)
1	General business credit from line 2 of all Parts III with box A checked . . . .				. .	.....			1		899,305
2	Passive activity credits from line 2 of all Parts III with box B checked . . .				2		171,182
3	Enter the applicable passive activity credits allowed for 2019. See instructions .				. .	.....			3		110,747
4	Carryforward of general business credit to 2019. Enter the amount from line 2 of Part III with box C
5	checked. See instructions for statement to attach . . . . . . . . . .				. .	.....			4		3,001,661
	Carryback of general business credit from 2020. Enter the amount from line 2 of Part III with box D
	checked. See instructions . . . . . . . . . . . . . . . . . .				. .	.....			5
6	Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . .				. .	.....			6		4,011,713
Part II		Allowable Credit
7	Regular tax before credits:						}
	• Individuals. Enter the sum of the amounts from Form 1040 or 1040-SR, line 12a, and
		Schedule 2 (Form 1040 or 1040-SR), line 2, or the sum of the amounts from Form
		1040-NR, lines 42 and 44 . . . . . . . . . . . . . . . . . . . .
	• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the										169,189,868
		applicable line of your return . . . . . . . . . . . . . . . . .			. .			. .	7
	•	Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,
8		lines 1a and 1b; or the amount from the applicable line of your return . . .			. .
	Alternative minimum tax:						}
	• Individuals. Enter the amount from Form 6251, line 11 . . . . . . . . . .
	• Corporations. Enter -0- . . . . . . . . . . . . . . . . . . .				. .			. .	8		728,175
	• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54 . .				. .

9	Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . .				. .	.....			9		169,918,043

10a	Foreign tax credit . . . . . . . . . . . . . . . . . . . .				10a
b	Certain allowable credits (see instructions) . . . . . . . . . . . .				10b		601,568
c	Add lines 10a and 10b . . . . . . . . . . . . . . . . . . .				. .	.....			10c		5,914,115
11	Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16								11		164,002,855
12	Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- . . .				12	163,276,891

13. Enter 25% (0.25) of the excess, if any, of line 12 over $25,000. See

	instructions . . . . . . . . . . . . . . . . . . . . .	.	13	38,123,529
14	Tentative minimum tax:	}
	• Individuals. Enter the amount from Form 6251, line 9 . . . . . .
	• Corporations. Enter -0- . . . . . . . . . . . . . . . .		14	139,530,272
	• Estates and trusts. Enter the amount from Schedule I (Form 1041),
	line 52 . . . . . . . . . . . . . . . . . . . . .
15	Enter the greater of line 13 or line 14 . . . . . . . . . . . . .	. .	. .	.....	15	139,611,882
16	Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . .	. .	. .	.....	16	24,446,092
17	Enter the smaller of line 6 or line 16 . . . . . . . . . . . . .	. .	. .	.....	17	1,097,992
	C corporations: See the line 17 instructions if there has been an ownership change, acquisition, or
	reorganization.
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 12392F				Form 3800 (2019)

88	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Form 3800 (2019)	Page 2

Part IIAllowable Credit (continued)

Note: If you are not required to report any amounts on line 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18	Multiply line 14 by 75% (0.75). See instructions . . . . . . . . . . . . . .		....		18	19,514
19	Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . .		....		19	23,392
20	Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . .		....		20	68,713
21	Subtract line 17 from line 20. If zero or less, enter -0- . . . . . . . . . . . .		....		21	68,693
22	Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . .		....		22	5,873
23	Passive activity credit from line 3 of all Parts III with box B checked . . .	23	3,961

24	Enter the applicable passive activity credit allowed for 2019. See instructions . . . .		....		24	1,926
25	Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . .		....		25	7,749
26	Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21					6,348
	or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .		....		26
27	Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . .		....		27	577,863
28	Add lines 17 and 26 . . . . . . . . . . . . . . . . . . . . . . .		....		28	167,945
29	Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . .		....		29	568,411
30	Enter the general business credit from line 5 of all Parts III with box A checked . . . .		....		30	233,952
31	Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . .		....		31

32	Passive activity credits from line 5 of all Parts III with box B checked . . .		163,703
		32
33	Enter the applicable passive activity credits allowed for 2019. See instructions . . . .		....		33	91,777
34	Carryforward of business credit to 2019. Enter the amount from line 5 of Part III with box C checked					65,494
	and line 6 of Part III with box G checked. See instructions for statement to attach . . .		....		34
35	Carryback of business credit from 2020. Enter the amount from line 5 of Part III with box D checked.
	See instructions . . . . . . . . . . . . . . . . . . . . . . . . .		....		35
36	Add lines 30, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . .		....		36	349,942
37	Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . .		....		37	301,997
38	Credit allowed for the current year. Add lines 28 and 37.
	Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36,
	see instructions) as indicated below or on the applicable line of your return.		}
	• Individuals. Schedule 3 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 51 . . .
	• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . . . . . .			. .
	• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . . . . .				38	427,987
						Form 3800 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	89
	Amounts of selected lines filed (in thousands of dollars)
Form 3800 (2019)		Page 2

Part II	Allowable Credit (continued)

Note: If you are not required to report any amounts on line 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18	Multiply line 14 by 75% (0.75). See instructions . . . . . . . . . . . . . .		....		18	7,246,610
19	Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . .		....		19	7,259,212
20	Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . .		....		20	4,319,013
21	Subtract line 17 from line 20. If zero or less, enter -0- . . . . . . . . . . . .		....		21	4,236,323
22	Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . .		....		22	61,076
23	Passive activity credit from line 3 of all Parts III with box B checked . . .	23	2,683

24	Enter the applicable passive activity credit allowed for 2019. See instructions . . . .		....		24	3,002
25	Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . .		....		25	64,078
26	Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21					33,784
	or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .		....		26
27	Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . .		....		27	125,879,327
28	Add lines 17 and 26 . . . . . . . . . . . . . . . . . . . . . . .		....		28	1,131,776
29	Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . .		....		29	124,747,551
30	Enter the general business credit from line 5 of all Parts III with box A checked . . . .		....		30	3,840,435
31	Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . .		....		31

32	Passive activity credits from line 5 of all Parts III with box B checked . . .		669,855
		32
33	Enter the applicable passive activity credits allowed for 2019. See instructions . . . .		....		33	522,036
34	Carryforward of business credit to 2019. Enter the amount from line 5 of Part III with box C checked					3,112,664
	and line 6 of Part III with box G checked. See instructions for statement to attach . . .		....		34
35	Carryback of business credit from 2020. Enter the amount from line 5 of Part III with box D checked.
	See instructions . . . . . . . . . . . . . . . . . . . . . . . . .		....		35
36	Add lines 30, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . .		....		36	7,475,136
37	Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . .		....		37	3,969,017
38	Credit allowed for the current year. Add lines 28 and 37.
	Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36,
	see instructions) as indicated below or on the applicable line of your return.		}
	• Individuals. Schedule 3 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 51 . . .
	• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . . . . . .			. .
	• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . . . . .				38	5,100,792
						Form 3800 (2019)

90	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Form 3800 (2019)	Page 3

Name(s) shown on return	Identifying number

Part IIIGeneral Business Credits or Eligible Small Business Credits (see instructions)

Complete a separate Part III for each box checked below. See instructions.

A	General Business Credit From a Non-Passive Activity	E	Reserved

B	General Business Credit From a Passive Activity	F	Reserved

C	General Business Credit Carryforwards	G	Eligible Small Business Credit Carryforwards
D	General Business Credit Carrybacks	H	Reserved

I. If you are filing more than one Part III with box A or B checked, complete and attach first an additional Part III combining amounts from

all Parts III with box A or B checked. Check here if this is the consolidated Part III ................▶

	(a) Description of credit		(b)	(c)
Note: On any line where the credit is from more than one source, a separate Part III is needed for each			If claiming the credit	Enter the
			from a pass-through	appropriate
pass-through entity.			entity, enter the EIN	amount
1a	Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . . .	1a		1,523
b	Reserved . . . . . . . . . . . . . . . . . . . . . . . .	1b
c	Increasing research activities (Form 6765) . . . . . . . . . . . . .	1c		65,910
d	Low-income housing (Form 8586, Part I only) . . . . . . . . . . . .	1d		6,781
e	Disabled access (Form 8826) (see instructions for limitation) . . . . . . .	1e		4,841
f	Renewable electricity, refined coal, and Indian coal production (Form 8835) . .	1f		1,065
g	Indian employment (Form 8845) . . . . . . . . . . . . . . . . .	1g		6,236
h	Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . . .	1h		1,498
i	New markets (Form 8874) . . . . . . . . . . . . . . . . . . .	1i		1,382
j	Small employer pension plan startup costs (Form 8881) (see instructions for limitation)	1j		5,182

k. Employer-provided child care facilities and services (Form 8882) (see instructions

	for limitation) . . . . . . . . . . . . . . . . . . . . . . .	1k	19,768
l	Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . . .	1l	4,127
m	Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . . .	1m	1,042
n	Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . . .	1n	434
o	Nonconventional source fuel (carryforward only) . . . . . . . . . . .	1o	*
p	Energy efficient home (Form 8908) . . . . . . . . . . . . . . . .	1p	6,799
q	Energy efficient appliance (carryforward only) . . . . . . . . . . . .	1q	*
r	Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . . .	1r	3,394
s	Alternative fuel vehicle refueling property (Form 8911) . . . . . . . . .	1s	3,144
t	Enhanced oil recovery credit (Form 8830) . . . . . . . . . . . . . .	1t	936
u	Mine rescue team training (Form 8923) . . . . . . . . . . . . . .	1u	*
v	Agricultural chemicals security (carryforward only) . . . . . . . . . . .	1v	0
w	Employer differential wage payments (Form 8932) . . . . . . . . . . .	1w	646
x	Carbon oxide sequestration (Form 8933) . . . . . . . . . . . . . .	1x	*
y	Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . . .	1y	10,568
z	Qualified plug-in electric vehicle (carryforward only) . . . . . . . . . .	1z	*
aa	Employee retention (Form 5884-A) . . . . . . . . . . . . . . . .	1aa	7,182
bb	General credits from an electing large partnership (carryforward only) . . . .	1bb	127

az. Other. Oil and gas production from marginal wells (Form 8904) and certain other

	credits (see instructions) . . . . . . . . . . . . . . . . . . .	1zz	3,680
2	Add lines 1a through 1zz and enter here and on the applicable line of Part I . .	2		141,382
3	Enter the amount from Form 8844 here and on the applicable line of Part II . .	3	8,188
4a	Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . . .	4a	23,021
b	Work opportunity (Form 5884) . . . . . . . . . . . . . . . . .	4b	84,602
c	Biofuel producer (Form 6478) . . . . . . . . . . . . . . . . .	4c	2,118
d	Low-income housing (Form 8586, Part II) . . . . . . . . . . . . . .	4d	8,960
e	Renewable electricity, refined coal, and Indian coal production (Form 8835) . .	4e	1,113
f	Employer social security and Medicare taxes paid on certain employee tips (Form 8846)	4f	207,865
g	Qualified railroad track maintenance (Form 8900) . . . . . . . . . . .	4g	425
h	Small employer health insurance premiums (Form 8941) . . . . . . . . .	4h	2,070
i	Increasing research activities (Form 6765) . . . . . . . . . . . . .	4i	100,830
j	Employer credit for paid family and medical leave (Form 8994) . . . . . . .	4j	13,045
z	Other . . . . . . . . . . . . . . . . . . . . . . . . .	4z	1,377
5	Add lines 4a through 4z and enter here and on the applicable line of Part II . .	5
6	Add lines 2, 3, and 5 and enter here and on the applicable line of Part II . . .	6

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.	91
	Amounts of selected lines filed (in thousands of dollars)
Form 3800 (2019)		Page 3

Name(s) shown on return	Identifying number

Part IIIGeneral Business Credits or Eligible Small Business Credits (see instructions)

Complete a separate Part III for each box checked below. See instructions.

A	General Business Credit From a Non-Passive Activity	E	Reserved

B	General Business Credit From a Passive Activity	F	Reserved

C	General Business Credit Carryforwards	G	Eligible Small Business Credit Carryforwards
D	General Business Credit Carrybacks	H	Reserved

I. If you are filing more than one Part III with box A or B checked, complete and attach first an additional Part III combining amounts from

all Parts III with box A or B checked. Check here if this is the consolidated Part III ................▶

	(a) Description of credit		(b)	(c)
Note: On any line where the credit is from more than one source, a separate Part III is needed for each			If claiming the credit	Enter the
			from a pass-through	appropriate
pass-through entity.			entity, enter the EIN	amount
1a	Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . . .	1a		14,070
b	Reserved . . . . . . . . . . . . . . . . . . . . . . . .	1b
c	Increasing research activities (Form 6765) . . . . . . . . . . . . .	1c		659,334
d	Low-income housing (Form 8586, Part I only) . . . . . . . . . . . .	1d		33,218
e	Disabled access (Form 8826) (see instructions for limitation) . . . . . . .	1e		10,344
f	Renewable electricity, refined coal, and Indian coal production (Form 8835) . .	1f		57,926
g	Indian employment (Form 8845) . . . . . . . . . . . . . . . . .	1g		33,147
h	Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . . .	1h		3,065
i	New markets (Form 8874) . . . . . . . . . . . . . . . . . . .	1i		729
j	Small employer pension plan startup costs (Form 8881) (see instructions for limitation)	1j		1,694

k. Employer-provided child care facilities and services (Form 8882) (see instructions

	for limitation) . . . . . . . . . . . . . . . . . . . . . . .	1k	7,462
l	Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . . .	1l	7,956
m	Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . . .	1m	9,221
n	Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . . .	1n	6,320
o	Nonconventional source fuel (carryforward only) . . . . . . . . . . .	1o	*
p	Energy efficient home (Form 8908) . . . . . . . . . . . . . . . .	1p	127,951
q	Energy efficient appliance (carryforward only) . . . . . . . . . . . .	1q	*
r	Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . . .	1r	5,752
s	Alternative fuel vehicle refueling property (Form 8911) . . . . . . . . .	1s	26,957
t	Enhanced oil recovery credit (Form 8830) . . . . . . . . . . . . . .	1t	781
u	Mine rescue team training (Form 8923) . . . . . . . . . . . . . .	1u	*
v	Agricultural chemicals security (carryforward only) . . . . . . . . . . .	1v	0
w	Employer differential wage payments (Form 8932) . . . . . . . . . . .	1w	1,422
x	Carbon oxide sequestration (Form 8933) . . . . . . . . . . . . . .	1x	*
y	Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . . .	1y	25,370
z	Qualified plug-in electric vehicle (carryforward only) . . . . . . . . . .	1z	*
aa	Employee retention (Form 5884-A) . . . . . . . . . . . . . . . .	1aa	15,302
bb	General credits from an electing large partnership (carryforward only) . . . .	1bb	52

az. Other. Oil and gas production from marginal wells (Form 8904) and certain other

	credits (see instructions) . . . . . . . . . . . . . . . . . . .	1zz	14,197
2	Add lines 1a through 1zz and enter here and on the applicable line of Part I . .	2		1,072,021
3	Enter the amount from Form 8844 here and on the applicable line of Part II . .	3	31,634
4a	Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . . .	4a	905,235
b	Work opportunity (Form 5884) . . . . . . . . . . . . . . . . .	4b	621,919
c	Biofuel producer (Form 6478) . . . . . . . . . . . . . . . . .	4c	8,572
d	Low-income housing (Form 8586, Part II) . . . . . . . . . . . . . .	4d	91,901
e	Renewable electricity, refined coal, and Indian coal production (Form 8835) . .	4e	31,519
f	Employer social security and Medicare taxes paid on certain employee tips (Form 8846)	4f	1,473,235
g	Qualified railroad track maintenance (Form 8900) . . . . . . . . . . .	4g	34,312
h	Small employer health insurance premiums (Form 8941) . . . . . . . . .	4h	6,886
i	Increasing research activities (Form 6765) . . . . . . . . . . . . .	4i	1,348,328
j	Employer credit for paid family and medical leave (Form 8994) . . . . . . .	4j	4,239
z	Other . . . . . . . . . . . . . . . . . . . . . . . . .	4z	13,535
5	Add lines 4a through 4z and enter here and on the applicable line of Part II . .	5
6	Add lines 2, 3, and 5 and enter here and on the applicable line of Part II . . .	6

* Data not shown because of the small number of sample returns on which they are based.

92		2019 Line Item Estimates—All figures are estimates based on samples.
	Form 3903	Number of returns filed for selected lines
		Moving Expenses		OMB No. 1545-0074



	Department of the Treasury	▶ Go to *www.irs.gov/Form3903* for instructions and the latest information.		2019
		▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Attachment
	Internal Revenue Service (99)			Sequence No. 170
	Name(s) shown on return	Total Forms Filed = 113,005	Your social security number


	*Before you begin:* You can deduct moving expenses only if you are a Member of the Armed Forces and meet certain other
		requirements. See the instructions to find out if you qualify.

	1 Transportation and storage of household goods and personal effects (see instructions) . . . . .		1	82,344

2. Travel (including lodging) from your old home to your new home (see instructions). Do not include the

cost of meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2	100,473
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3	112,003

4. Enter the total amount the government paid you for the expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your Form

W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

34,603

5. Is line 3 more than line 4?

No.You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 from line 4 and include the result on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8.

Yes. Subtract line 4 from line 3. Enter the result here and on Schedule 1 (Form 1040 or			103,412
1040-SR), line 13; or Form 1040-NR, line 26. This is your moving expense deduction . .		5
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 12490K		Form 3903 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.		93
Form 3903	Amounts of selected lines filed (in thousands of dollars)
	Moving Expenses		OMB No. 1545-0074



Department of the Treasury	▶ Go to *www.irs.gov/Form3903* for instructions and the latest information.		2019
	▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Attachment
Internal Revenue Service (99)			Sequence No. 170
Name(s) shown on return	Total Forms Filed = 113,005	Your social security number


*Before you begin:* You can deduct moving expenses only if you are a Member of the Armed Forces and meet certain other
	requirements. See the instructions to find out if you qualify.

1 Transportation and storage of household goods and personal effects (see instructions) . . . . .		1	185,740

2. Travel (including lodging) from your old home to your new home (see instructions). Do not include the

cost of meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2	117,246
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3	302,986

4. Enter the total amount the government paid you for the expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your Form

W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

48,006

5. Is line 3 more than line 4?

No.You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 from line 4 and include the result on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8.

Yes. Subtract line 4 from line 3. Enter the result here and on Schedule 1 (Form 1040 or			259,127
1040-SR), line 13; or Form 1040-NR, line 26. This is your moving expense deduction . .		5
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 12490K		Form 3903 (2019)

94

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 4136

Credit for Federal Tax Paid on Fuels

OMB No. 1545-0162

2019

Department of the Treasury

▶ Go to www.irs.gov/Form4136 for instructions and the latest information.

Attachment

Internal Revenue Service (99)

Sequence No. 23

Name (as shown on your income tax return)

Taxpayer identification number

Total Forms Filed = 305,996

Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For

claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim.

For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not been provided to the

credit card issuer.

1 Nontaxable Use of Gasoline

Note: CRN is credit reference number.

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Off-highway business use

$ .183

}

b

Use on a farm for farming purposes

.183

273,781

362

c

Other nontaxable use (see Caution above line 1)

.183

$

d

Exported

.184

*

411

2 Nontaxable Use of Aviation Gasoline

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Use in commercial aviation (other than foreign trade)

$ .15

$

178

354

b

Other nontaxable use (see Caution above line 1)

.193

1,282

324

c

Exported

.194

0

412

d

LUST tax on aviation fuels used in foreign trade

.001

*

433

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here

.

. ▶

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Nontaxable use

$ .243

}

b

Use on a farm for farming purposes

.243

$

46,999

360

c

Use in trains

.243

*

353

d

Use in certain intercity and local buses (see Caution

e

above line 1)

.17

*

350

Exported

.244

0

413

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here

.

. ▶

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Nontaxable use taxed at $.244

$ .243

}

b

Use on a farm for farming purposes

.243

$

7,766

346

c

Use in certain intercity and local buses (see Caution

*

above line 1)

.17

347

d

Exported

.244

0

414

e

Nontaxable use taxed at $.044

.043

0

377

f

Nontaxable use taxed at $.219

.218

*

369

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 12625R

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.			95
	Amounts of selected lines filed (in thousands of dollars)
Form 4136	Credit for Federal Tax Paid on Fuels		OMB No. 1545-0162



Department of the Treasury	▶ Go to *www.irs.gov/Form4136* for instructions and the latest information.		2019
			Attachment	23
Internal Revenue Service (99)			Sequence No.
Name (as shown on your income tax return)		Taxpayer identification number
	Total Forms Filed = 305,996

Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not been provided to the credit card issuer.

1 Nontaxable Use of Gasoline

Note: CRN is credit reference number.

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Off-highway business use

$ .183

}

b

Use on a farm for farming purposes

.183

132,377

362

c

Other nontaxable use (see Caution above line 1)

.183

$

d

Exported

.184

*

411

2 Nontaxable Use of Aviation Gasoline

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Use in commercial aviation (other than foreign trade)

$ .15

$

164

354

b

Other nontaxable use (see Caution above line 1)

.193

805

324

c

Exported

.194

0

412

d

LUST tax on aviation fuels used in foreign trade

.001

0

433

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here

.

. ▶

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Nontaxable use

$ .243

}

b

Use on a farm for farming purposes

.243

$

22,047

360

c

Use in trains

.243

*

353

d

Use in certain intercity and local buses (see Caution

e

above line 1)

.17

*

350

Exported

.244

0

413

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here

.

. ▶

(a) Type of use

(b) Rate

(c) Gallons

(d) Amount of credit

(e) CRN

a

Nontaxable use taxed at $.244

$ .243

}

b

Use on a farm for farming purposes

.243

$

3,719

346

c

Use in certain intercity and local buses (see Caution

*

above line 1)

.17

347

d

Exported

.244

0

414

e

Nontaxable use taxed at $.044

.043

0

377

f

Nontaxable use taxed at $.219

.218

*

369

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 12625R

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

96			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 4136 (2019)								Page 2

5			Kerosene Used in Aviation (see Caution above line 1)

				(a) Type of use	(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN

		a Kerosene used in commercial aviation (other than						174
			foreign trade) taxed at $.244		$ .200		$		417
		b Kerosene used in commercial aviation (other than
			foreign trade) taxed at $.219		.175			179	355
		c Nontaxable use (other than use by state or local						7,766
			government) taxed at $.244		.243				346
		d Nontaxable use (other than use by state or local						*
			government) taxed at $.219		.218				369
		e	LUST tax on aviation fuels used in foreign trade		.001			*	433
	6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel					Registration No. ▶

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

	Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here					. . ▶

		(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
a
	Use by a state or local government	$ .243		$	46,999	360
b	Use in certain intercity and local buses	.17			*	350

7 Sales by Registered Ultimate Vendors of Undyed Kerosene	Registration No. ▶
(Other Than Kerosene For Use in Aviation)

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

	Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here						. . ▶

		(b) Rate	(c) Gallons			(d) Amount of credit	(e) CRN
a
	Use by a state or local government	$ .243		}
b	Sales from a blocked pump	.243			$	7,766	346
c	Use in certain intercity and local buses	.17				*	347
8	Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation		Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.

(a) Type of use (b) Rate

(c) Gallons

(d) Amount of credit (e) CRN

a. Use in commercial aviation (other than foreign trade)

taxed at $.219

$ .175

$

179

355

b. Use in commercial aviation (other than foreign trade)

	taxed at $.244	.200		174	417
c	Nonexempt use in noncommercial aviation		.025	*	418
d	Other nontaxable uses taxed at $.244	.243		7,766	346
e	Other nontaxable uses taxed at $.219	.218		*	369
f	LUST tax on aviation fuels used in foreign trade	.001		*	433

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.						97
	Amounts of selected lines filed (in thousands of dollars)
Form 4136 (2019)							Page 2

5 Kerosene Used in Aviation (see Caution above line 1)

		(a) Type of use	(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN

a Kerosene used in commercial aviation (other than						618
	foreign trade) taxed at $.244		$ .200		$		417
b Kerosene used in commercial aviation (other than
	foreign trade) taxed at $.219		.175			278	355
c Nontaxable use (other than use by state or local						3,719
	government) taxed at $.244		.243				346
d Nontaxable use (other than use by state or local						*
	government) taxed at $.219		.218				369
e	LUST tax on aviation fuels used in foreign trade		.001			0	433
6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel				Registration No. ▶

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

	Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here					. . ▶

		(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
a
	Use by a state or local government	$ .243		$	22,047	360
b	Use in certain intercity and local buses	.17			*	350

7 Sales by Registered Ultimate Vendors of Undyed Kerosene	Registration No. ▶
(Other Than Kerosene For Use in Aviation)

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

	Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here						. . ▶

		(b) Rate	(c) Gallons			(d) Amount of credit	(e) CRN
a
	Use by a state or local government	$ .243		}
b	Sales from a blocked pump	.243			$	3,719	346
c	Use in certain intercity and local buses	.17				*	347
8	Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation		Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.

(a) Type of use (b) Rate

(c) Gallons

(d) Amount of credit (e) CRN

a. Use in commercial aviation (other than foreign trade)

taxed at $.219

$ .175

$

278

355

b. Use in commercial aviation (other than foreign trade)

	taxed at $.244	.200		618	417
c	Nonexempt use in noncommercial aviation		.025	*	418
d	Other nontaxable uses taxed at $.244	.243		3,719	346
e	Other nontaxable uses taxed at $.219	.218		*	369
f	LUST tax on aviation fuels used in foreign trade	.001		0	433

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

98		2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 4136 (2019)		Page 3

		9 Reserved for future use	Registration No. ▶

a. Reserved for future use

b. Reserved for future use

(b) Rate	(c) Gallons	(d) Amount of credit	(e) CRN
	of alcohol

		$

10Biodiesel or Renewable Diesel Mixture CreditRegistration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 10. See the instructions for line 10 for information about renewable diesel used in aviation.

		(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
			of biodiesel or
			renewable diesel

a	Biodiesel (other than agri-biodiesel) mixtures	$1.00		$	0	388
b	Agri-biodiesel mixtures	1.00			0	390
c	Renewable diesel mixtures	1.00			0	307

11. Nontaxable Use of Alternative Fuel

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

		(a) Type of use	(b) Rate	(c) Gallons,		(d) Amount		(e) CRN
				or gasoline		of credit
				or diesel gallon
				equivalents
a
	Liquefied petroleum gas (LPG) (see instructions)		$ .183		$	3,112		419
b	“P Series” fuels		.183			*		420
c	Compressed natural gas (CNG) (see instructions)		.183			*		421
d	Liquefied hydrogen		.183			0		422
e	Fischer-Tropsch process liquid fuel from coal					0
	(including peat)		.243					423
f	Liquid fuel derived from biomass		.243			*		424
g	Liquefied natural gas (LNG) (see instructions)		.243			*		425
h	Liquefied gas derived from biomass		.183			*		435
12	Alternative Fuel Credit			Registration No. ▶

			(b) Rate	(c) Gallons, or		(d) Amount of credit		(e) CRN
				gasoline or diesel
				gallon equivalents
a
	Liquefied petroleum gas (LPG) (see instructions)		$ .50		$	725		426
b	“P Series” fuels		.50			14		427
c	Compressed natural gas (CNG) (see instructions)		.50			*		428
d	Liquefied hydrogen		.50			0		429
e	Fischer-Tropsch process liquid fuel from coal (including peat)		.50			0		430
f	Liquid fuel derived from biomass		.50			0		431
g	Liquefied natural gas (LNG) (see instructions)		.50			*		432
h	Liquefied gas derived from biomass		.50			0		436
i	Compressed gas derived from biomass		.50			*		437
							Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

2019 Line Item Estimates—All figures are estimates based on samples.		99
	Amounts of selected lines filed (in thousands of dollars)
Form 4136 (2019)		Page 3

9 Reserved for future use	Registration No. ▶

a. Reserved for future use

b. Reserved for future use

(b) Rate	(c) Gallons	(d) Amount of credit	(e) CRN
	of alcohol

		$

10Biodiesel or Renewable Diesel Mixture CreditRegistration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 10. See the instructions for line 10 for information about renewable diesel used in aviation.

		(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
			of biodiesel or
			renewable diesel

a	Biodiesel (other than agri-biodiesel) mixtures	$1.00		$	0	388
b	Agri-biodiesel mixtures	1.00			0	390
c	Renewable diesel mixtures	1.00			0	307

11. Nontaxable Use of Alternative Fuel

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

		(a) Type of use	(b) Rate	(c) Gallons,		(d) Amount		(e) CRN
				or gasoline		of credit
				or diesel gallon
				equivalents
a
	Liquefied petroleum gas (LPG) (see instructions)		$ .183		$	297		419
b	“P Series” fuels		.183			*		420
c	Compressed natural gas (CNG) (see instructions)		.183			*		421
d	Liquefied hydrogen		.183			0		422
e	Fischer-Tropsch process liquid fuel from coal					0
	(including peat)		.243					423
f	Liquid fuel derived from biomass		.243			*		424
g	Liquefied natural gas (LNG) (see instructions)		.243			*		425
h	Liquefied gas derived from biomass		.183			*		435
12	Alternative Fuel Credit			Registration No. ▶

			(b) Rate	(c) Gallons, or		(d) Amount of credit		(e) CRN
				gasoline or diesel
				gallon equivalents
a
	Liquefied petroleum gas (LPG) (see instructions)		$ .50		$	1,026		426
b	“P Series” fuels		.50			3		427
c	Compressed natural gas (CNG) (see instructions)		.50			*		428
d	Liquefied hydrogen		.50			0		429
e	Fischer-Tropsch process liquid fuel from coal (including peat)		.50			0		430
f	Liquid fuel derived from biomass		.50			0		431
g	Liquefied natural gas (LNG) (see instructions)		.50			*		432
h	Liquefied gas derived from biomass		.50			0		436
i	Compressed gas derived from biomass		.50			*		437
							Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

100			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 4136 (2019)							Page 4

	13 Registered Credit Card Issuers				Registration No. ▶

				(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN

		a	Diesel fuel sold for the exclusive use of a state or local government	$ .243		$	46,999	360
		b	Kerosene sold for the exclusive use of a state or local government	.243			7,766	346
		c Kerosene for use in aviation sold for the exclusive use of a state or local					*
			government taxed at $.219	.218				369

14. Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

		(a) Type of use	(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
a
	Nontaxable use		$ .197		$	0	309
b	Exported		.198			0	306
15 Diesel-Water Fuel Emulsion Blending				Registration No. ▶

Blender credit

(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
$ .046		$	0	310

16Exported Dyed Fuels and Exported Gasoline Blendstocks

		(b) Rate	(c) Gallons	(d) Amount of credit	(e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed				*
	at $.001	$ .001	$		415
b	Exported dyed kerosene	.001		0	416

17. Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Schedule 3 (Form 1040 or 1040-SR), line 12; Form 1120, Schedule J, line 20b; Form 1120-S,

line 23c; Form 1041, Schedule G, line 16b; or the proper line of other returns . . . . ▶

17

$

305,996

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.					101
	Amounts of selected lines filed (in thousands of dollars)
Form 4136 (2019)						Page 4

13 Registered Credit Card Issuers			Registration No. ▶

		(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN

a	Diesel fuel sold for the exclusive use of a state or local government	$ .243		$	22,047	360
b	Kerosene sold for the exclusive use of a state or local government	.243			3,719	346
c Kerosene for use in aviation sold for the exclusive use of a state or local					*
	government taxed at $.219	.218				369

14. Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

		(a) Type of use	(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
a
	Nontaxable use		$ .197		$	0	309
b	Exported		.198			0	306
15 Diesel-Water Fuel Emulsion Blending				Registration No. ▶

Blender credit

(b) Rate	(c) Gallons		(d) Amount of credit	(e) CRN
$ .046		$	0	310

16Exported Dyed Fuels and Exported Gasoline Blendstocks

		(b) Rate	(c) Gallons	(d) Amount of credit	(e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed				0
	at $.001	$ .001	$		415
b	Exported dyed kerosene	.001		0	416

17. Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Schedule 3 (Form 1040 or 1040-SR), line 12; Form 1120, Schedule J, line 20b; Form 1120-S,

line 23c; Form 1041, Schedule G, line 16b; or the proper line of other returns . . . . ▶

17

$

163,730

Form 4136 (2019)

* Data not shown because of the small number of sample returns on which they are based.

102				2019 Line Item Estimates—All figures are estimates based on samples.
				Number of returns filed for selected lines
	Form 4562			Depreciation and Amortization								OMB No. 1545-0172


				(Including Information on Listed Property)								2019
	Department of the Treasury					▶ Attach to your tax return.
												Attachment
	Internal Revenue Service (99)			▶ Go to *www.irs.gov/Form4562* for instructions and the latest information.								Sequence No. 179
	Name(s) shown on return			Total Forms Filed =		Business or activity to which this form relates					Identifying number
						9,998,476

	Part I		Election To Expense Certain Property		Under Section 179
			Note: If you have any listed property, complete Part V before you complete Part I.

1		Maximum amount (see instructions) . . . . . . . . . . . . . . . . . .								.....	1
2		Total cost of section 179 property placed in service (see instructions) . . . . . .								.....	2		1,501,029
3		Threshold cost of section 179 property before reduction in limitation (see instructions) .								.....	3
4		Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . .								.....	4
5		Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-.								If married filing
		separately, see instructions . . . . . . . . . . . . . . . . . . . .								.....	5		2,773,248
6			(a)	Description of property			(b) Cost (business use only)			(c) Elected cost


7		Listed property. Enter the amount from line 29 .				........		7		128,409
8		Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 .								.....	8		2,305,857
9		Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . .								.....	9		2,305,823
10		Carryover of disallowed deduction from line 13 of your 2018 Form 4562 . . . . . .								.....	10		193,449
11		Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions									11		2,548,619
12		Section 179 expense deduction. Add lines 9 and 10, but don’t enter more than line 11 .								.....	12		2,278,761
	13	Carryover of disallowed deduction to 2020. Add lines 9 and 10, less line 12						▶	13

Note: Don’t use Part II or Part III below for listed property. Instead, use Part V.

Part IISpecial Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.)

14. Special depreciation allowance for qualified property (other than listed property) placed in service

	during the tax year. See instructions . . . . . . . . . . . . . . . . . . . . . . .	14	1,591,451
15	Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . .	15	1,336
16	Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . .	16	966,140

Part IIIMACRS Depreciation (Don’t include listed property. See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2019 . . . . . . .

17

5,389,808

18. If you are electing to group any assets placed in service during the tax year into one or more general

asset accounts, check here . .

..................

.

. ▶

Section B—Assets Placed in Service During 2019 Tax Year Using the General Depreciation System

(a) Classification of property

(b) Month and year

(c) Basis for depreciation

(d) Recovery

(e)

Convention

(f)

Method

(g)

Depreciation deduction

placed in

(business/investment use

period

service

only—see instructions)

19a

3-year property

64,544

63,854

b

5-year property

680,863

678,024

c

7-year property

573,595

571,745

d

10-year property

60,880

60,543

e

15-year property

136,344

136,141

f

20-year property

34,139

33,778

g

25-year property

7,669

25 yrs.

S/L

7,660

h Residential rental

950,907

27.5 yrs.

MM

S/L

947,950

property

undetermined type

1,924

27.5 yrs.

MM

S/L

1,896

i

Nonresidential real

408,425

39 yrs.

MM

S/L

407,324

property

Total GDS cost

2,465,978

MM

S/L

2,457,370

Section C—Assets Placed in Service During 2019 Tax Year Using the Alternative Depreciation System

20a

Class life

14,163

S/L

14,161

b

12-year

1,140

12 yrs.

S/L

1,091

c

30-year

4,626

30 yrs.

MM

S/L

4,654

d

40-year

1,799

40 yrs.

MM

S/L

1,829

Part IV

Summary

(See instructions.)

21

Listed property. Enter amount from line 28 . . . . . . . . . . . . . . .

.....

21

1,886,184

22. Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter

here and on the appropriate lines of your return. Partnerships and S corporations—see instructions .				22 9,707,819
23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs .	........	23	*
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 12906N			Form 4562 (2019)

* Data not shown because of the small number of sample returns on which they are based.

			2019 Line Item Estimates—All figures are estimates based on samples.									103
			Amounts of selected lines filed (in thousands of dollars)
Form 4562			Depreciation and Amortization									OMB No. 1545-0172



			(Including Information on Listed Property)									2019
Department of the Treasury					▶ Attach to your tax return.
												Attachment
Internal Revenue Service (99)			▶ Go to *www.irs.gov/Form4562* for instructions and the latest information.									Sequence No. 179
Name(s) shown on return			Total Forms Filed =		Business or activity to which this form relates						Identifying number
					9,998,476

Part I		Election To Expense Certain Property		Under Section 179
		Note: If you have any listed property, complete Part V before you complete Part I.

1	Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . .										1
2	Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . .										2		37,140,649
3	Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . .										3
4	Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . .										4
5	Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
	separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . .										5		2,786,423,861
6		(a) Description of property				(b) Cost (business use only)				(c) Elected cost


7	Listed property. Enter the amount from line 29 .				........		7	1,837,065
8	Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . .										8		45,447,639
9	Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . .										9		45,426,134
10	Carryover of disallowed deduction from line 13 of your 2018 Form 4562 . . . . . . . . . . .										10		5,055,959
11	Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions										11		732,313,150
12	Section 179 expense deduction. Add lines 9 and 10, but don’t enter more than line 11 . . . . . .										12		45,212,064
13	Carryover of disallowed deduction to 2020. Add lines 9 and 10, less line 12						▶		13

Note: Don’t use Part II or Part III below for listed property. Instead, use Part V.

Part IISpecial Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.)

14. Special depreciation allowance for qualified property (other than listed property) placed in service

	during the tax year. See instructions . . . . . . . . . . . . . . . . . . . . . . .	14	33,644,732
15	Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . .	15	13,631
16	Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . .	16	6,580,596

Part IIIMACRS Depreciation (Don’t include listed property. See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2019 . . . . . . .

17

51,085,673

18. If you are electing to group any assets placed in service during the tax year into one or more general

asset accounts, check here . .

..................

.

. ▶

Section B—Assets Placed in Service During 2019 Tax Year Using the General Depreciation System

(a) Classification of property

(b) Month and year

(c) Basis for depreciation

(d) Recovery

(e)

Convention

(f)

Method

(g)

Depreciation deduction

placed in

(business/investment use

period

service

only—see instructions)

19a

3-year property

2,138,511

560,814

b

5-year property

14,613,251

2,426,152

c

7-year property

12,695,121

1,428,351

d

10-year property

3,177,308

238,893

e

15-year property

4,476,462

180,486

f

20-year property

2,004,864

58,791

g

25-year property

971,142

25 yrs.

S/L

45,158

h Residential rental

169,491,674

27.5 yrs.

MM

S/L

3,610,570

property

undetermined type

52,190

27.5 yrs.

MM

S/L

35,916

i

Nonresidential real

55,183,764

39 yrs.

MM

S/L

784,383

property

Total GDS cost

264,804,287

MM

S/L

9,369,513

Section C—Assets Placed in Service During 2019 Tax Year Using the Alternative Depreciation System

20a

Class life

753,572

S/L

37,232

b

12-year

51,216

12 yrs.

S/L

1,817

c

30-year

2,633,336

30 yrs.

MM

S/L

61,594

d

40-year

1,161,390

40 yrs.

MM

S/L

17,090

Part IV

Summary

(See instructions.)

21

Listed property. Enter amount from line 28 . . . . . . . . . . . . . . .

.....

21

11,567,389

22. Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter

here and on the appropriate lines of your return. Partnerships and S corporations—see instructions .				22 157,591,330
23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs .	........	23	*
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 12906N			Form 4562 (2019)

* Data not shown because of the small number of sample returns on which they are based.

104		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 4562 (2019)	Page 2
	Part V Listed	Property (Include automobiles, certain other vehicles, certain aircraft, and property used for

entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed?

Yes

No

24b If “Yes,” is the evidence written?

Yes

No

(a)

(b)

(c)

(e)

(f)

(g)

(h)

(i)

Business/

(d)

Basis for depreciation

Type of property (list

Date placed

Recovery

Method/

Depreciation

Elected section 179

investment use

Cost or other basis

(business/investment

vehicles first)

in service

percentage

use only)

period

Convention

deduction

cost

25. Special depreciation allowance for qualified listed property placed in service during

the tax year and used more than 50% in a qualified business use. See instructions .			25	280,621
26 Property used more than 50% in a qualified business use:
	%	1,583,395		1,368,755
	%
	%

27. Property used 50% or less in a qualified business use:

		%		448,540		S/L –		387,072
		%		total 26e + 27e		S/L –
		%		1,945,928		S/L –
28	Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 .						28	1,886,184
29	Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . .				......			. . .	29	128,409
			Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30. Total business/investment miles driven during

the year (don’t include commuting miles).

31. Total commuting miles driven during the year

32. Total other personal (noncommuting)

miles driven.........

33. Total miles driven during the year. Add

lines 30 through 32.......

34. Was the vehicle available for personal use during off-duty hours? . . . . .

35. Was the vehicle used primarily by a more than 5% owner or related person? . .

36. Is another vehicle available for personal use?

(a)	(b)	(c)	(d)	(e)	(f)
Vehicle 1	Vehicle 2	Vehicle 3	Vehicle 4	Vehicle 5	Vehicle 6

YesNoYesNoYesNoYesNoYesNoYesNo

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren’t more than 5% owners or related persons. See instructions.

37. Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? ................................

38. Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners..

39 Do you treat all use of vehicles by employees as personal use?................

40. Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? ...................

41. Do you meet the requirements concerning qualified automobile demonstration use? See instructions. . . . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles.

Part VIAmortization

Yes

No

(a)

Description of costs

(b)

Date amortization

begins

(c)

Amortizable amount

(d)

Code section

(e)

Amortization

period or

percentage

(f)

Amortization for this year

42. Amortization of costs that begins during your 2019 tax year (see instructions):


		267,919
43	Amortization of costs that began before your 2019 tax year . . . . . . . . . . . . .		43	575,249
44	Total. Add amounts in column (f). See the instructions for where to report . . . . . . . .		44	763,347

Form 4562 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	105
	Amounts of selected lines filed (in thousands of dollars)
Form 4562 (2019)		Page 2
Part V	Listed Property (Include automobiles, certain other vehicles, certain aircraft, and	property used for
	entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed?

Yes

No

24b If “Yes,” is the evidence written?

Yes

No

(a)

(b)

(c)

(e)

(f)

(g)

(h)

(i)

Business/

(d)

Basis for depreciation

Type of property (list

Date placed

Recovery

Method/

Depreciation

Elected section 179

investment use

Cost or other basis

(business/investment

vehicles first)

in service

percentage

use only)

period

Convention

deduction

cost

25. Special depreciation allowance for qualified listed property placed in service during

the tax year and used more than 50% in a qualified business use. See instructions .			25	5,544,682
26 Property used more than 50% in a qualified business use:
	%	46,146,582		5,619,710
	%
	%

27. Property used 50% or less in a qualified business use:

		%		4,925,682		S/L –		433,020
		%		total 26e + 27e		S/L –
		%		51,072,264		S/L –
28	Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 .						28	11,567,389
29	Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . .				....		.	....	29	1,837,065
			Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30. Total business/investment miles driven during

the year (don’t include commuting miles).

31. Total commuting miles driven during the year

32. Total other personal (noncommuting)

miles driven.........

33. Total miles driven during the year. Add

lines 30 through 32.......

34. Was the vehicle available for personal use during off-duty hours? . . . . .

35. Was the vehicle used primarily by a more than 5% owner or related person? . .

36. Is another vehicle available for personal use?

(a)	(b)	(c)	(d)	(e)	(f)
Vehicle 1	Vehicle 2	Vehicle 3	Vehicle 4	Vehicle 5	Vehicle 6

YesNoYesNoYesNoYesNoYesNoYesNo

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren’t more than 5% owners or related persons. See instructions.

37. Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? ................................

38. Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners..

39 Do you treat all use of vehicles by employees as personal use?................

40. Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? ...................

41. Do you meet the requirements concerning qualified automobile demonstration use? See instructions. . . . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles.

Part VIAmortization

Yes

No

(a)

Description of costs

(b)

Date amortization

begins

(c)

Amortizable amount

(d)

Code section

(e)

Amortization

period or

percentage

(f)

Amortization for this year

42. Amortization of costs that begins during your 2019 tax year (see instructions):


		9,920,232
43	Amortization of costs that began before your 2019 tax year . . . . . . . . . . . . .		43	2,337,686
44	Total. Add amounts in column (f). See the instructions for where to report . . . . . . . .		44	3,389,402

Form 4562 (2019)

106		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 4684	Casualties and Thefts			OMB No. 1545-0177


		▶ Go to *www.irs.gov/Form4684* for instructions and the latest information.			2019
	Department of the Treasury		▶ Attach to your tax return.
		▶ Use a separate Form 4684 for each casualty or theft.			Attachment
	Internal Revenue Service				Sequence No. 26
	Name(s) shown on tax return	Total Forms Filed =	95,349	Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section.)

If the casualty or theft loss is attributable to a federally declared disaster, check here and enter the FEMA disaster declaration number. (See instructions.)

1. Description of properties (show type, location (city, state, and ZIP code), and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. If you checked the box and entered the FEMA disaster declaration number above, enter the ZIP code for the property most affected on the line for Property A.

Type of Property

City and State

ZIP Code

Date Acquired

Property A

Property B

Property C

Property D

Properties

A

B

C

D

2 Cost or other basis of each property . . . . . .

2

3. Insurance or other reimbursement (whether or not you

filed a claim) (see instructions) . . . . . . . .	3
Note: If line 2 is more than line 3, skip line 4.

4. Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you

	received payment for your loss in a later tax year . .	4
5	Fair market value before casualty or theft . . . .	5
6	Fair market value after casualty or theft . . . . .	6
7	Subtract line 6 from line 5 . . . . . . . . .	7
8	Enter the smaller of line 2 or line 7 . . . . . .	8
9	Subtract line 3 from line 8. If zero or less, enter -0- . .	9
10	Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . .				10
11	Enter $100 ($500 if qualified disaster loss rules apply; see instructions) . . . . . . . . . . . . . .				11
12	Subtract line 11 from line 10. If zero or less, enter -0- . .	.................			12
	Caution: Use only one Form 4684 for lines 13 through 18.					3,947
13	Add the amounts on line 4 of all Forms 4684 . . . .	.................			13
14	Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see					45,712
	the instructions . . . . . . . . . . . . .	.................			14
	Caution: See instructions before completing line 15.
15	• If line 13 is more than line 14, enter the difference here and on Schedule D. Do not		}
	complete the rest of this section.
	• If line 13 is equal to line 14, enter -0- here. Do not complete the rest of this section.
	• If line 13 is less than line 14, and you have no qualified disaster losses subject to the
	$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
	have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14			.......	15	36,827
	and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
	reporting those losses. Enter that result here and on Schedule A (Form 1040 or
	1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. If you claim the standard
	deduction, also include on Schedule A (Form 1040 or 1040-SR), line 16, the amount of
	your standard deduction (see the Instructions for Forms 1040 and 1040-SR). Do not
	complete the rest of this section if all of your casualty or theft losses are subject to the
	$500 reduction.					11,103
16	Add lines 13 and 15. Subtract the result from line 14 . .	.................			16

17. Enter 10% of your adjusted gross income from Form 1040 or 1040-SR, line 8b, or Form 1040-NR, line 35. Estates

and trusts, see instructions

..........................

17

12,280

18. Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040 or 1040-SR), line 15, or Form 1040-NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of

your tax return . . . . . . . . . . . .	..................	18	7,681
For Paperwork Reduction Act Notice, see instructions.	Cat. No. 12997O		Form 4684 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.			107
	Amounts of selected lines filed (in thousands of dollars)
Form 4684	Casualties and Thefts			OMB No. 1545-0177



	▶ Go to *www.irs.gov/Form4684* for instructions and the latest information.			2019
Department of the Treasury		▶ Attach to your tax return.
	▶ Use a separate Form 4684 for each casualty or theft.			Attachment
Internal Revenue Service				Sequence No. 26
Name(s) shown on tax return	Total Forms Filed =	95,349	Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section.)

If the casualty or theft loss is attributable to a federally declared disaster, check here and enter the FEMA disaster declaration number. (See instructions.)

1. Description of properties (show type, location (city, state, and ZIP code), and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. If you checked the box and entered the FEMA disaster declaration number above, enter the ZIP code for the property most affected on the line for Property A.

Type of Property

City and State

ZIP Code

Date Acquired

Property A

Property B

Property C

Property D

Properties

A

B

C

D

2 Cost or other basis of each property . . . . . .

2

3. Insurance or other reimbursement (whether or not you

filed a claim) (see instructions) . . . . . . . .	3
Note: If line 2 is more than line 3, skip line 4.

4. Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you

	received payment for your loss in a later tax year . .	4
5	Fair market value before casualty or theft . . . .	5
6	Fair market value after casualty or theft . . . . .	6
7	Subtract line 6 from line 5 . . . . . . . . .	7
8	Enter the smaller of line 2 or line 7 . . . . . .	8
9	Subtract line 3 from line 8. If zero or less, enter -0- . .	9
10	Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . .				10
11	Enter $100 ($500 if qualified disaster loss rules apply; see instructions) . . . . . . . . . . . . . .				11
12	Subtract line 11 from line 10. If zero or less, enter -0- . .	.................			12
	Caution: Use only one Form 4684 for lines 13 through 18.					95,551
13	Add the amounts on line 4 of all Forms 4684 . . . .	.................			13
14	Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see					1,576,292
	the instructions . . . . . . . . . . . . .	.................			14
	Caution: See instructions before completing line 15.
15	• If line 13 is more than line 14, enter the difference here and on Schedule D. Do not		}
	complete the rest of this section.
	• If line 13 is equal to line 14, enter -0- here. Do not complete the rest of this section.
	• If line 13 is less than line 14, and you have no qualified disaster losses subject to the
	$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
	have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14			.......	15	968,497
	and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
	reporting those losses. Enter that result here and on Schedule A (Form 1040 or
	1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. If you claim the standard
	deduction, also include on Schedule A (Form 1040 or 1040-SR), line 16, the amount of
	your standard deduction (see the Instructions for Forms 1040 and 1040-SR). Do not
	complete the rest of this section if all of your casualty or theft losses are subject to the
	$500 reduction.					679,895
16	Add lines 13 and 15. Subtract the result from line 14 . .	.................			16

17. Enter 10% of your adjusted gross income from Form 1040 or 1040-SR, line 8b, or Form 1040-NR, line 35. Estates

and trusts, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

17

100,144

18. Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040 or 1040-SR), line 15, or Form 1040-NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of

your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		18	613,577
For Paperwork Reduction Act Notice, see instructions.	Cat. No. 12997O		Form 4684 (2019)

108		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 4684 (2019)	Attachment Sequence No. 26	Page 2

	Name(s) shown on tax return. Do not enter name and identifying number if shown on other side.		Identifying number

SECTION B—Business and Income-Producing Property

Part ICasualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19. Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. See instructions if claiming a loss due to a Ponzi-type investment scheme and Section C is not completed.

Property A Property B Property C Property D

Properties

A

B

C

D

20 Cost or adjusted basis of each property . . . . .

20

21. Insurance or other reimbursement (whether or not you

filed a claim). See the instructions for line 3 . . . .		21
Note: If line 20 is more than line 21, skip line 22.

22. Gain from casualty or theft. If line 21 is more than line 20, enter the difference here and on line 29 or line 34, column (c), except

	as provided in the instructions for line 33. Also, skip lines 23
	through 27 for that column. See the instructions for line 4 if line
	21 includes insurance or other reimbursement you did not
	claim, or you received payment for your loss in a later tax year			22
23	Fair market value before casualty or theft . . . .			23
24	Fair market value after casualty or theft . . . . .			24
25	Subtract line 24 from line 23 . . . . . . . .			25
26	Enter the smaller of line 20 or line 25		.....	26
	Note: If the property was totally destroyed by casualty or
	lost from theft, enter on line 26 the amount from line 20.
27	Subtract line 21 from line 26. If zero or less, enter -0- .			27
28	Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions)								.	28
Part II		Summary of Gains and Losses (from separate Parts l)					(b) Losses from casualties or thefts					(c) Gains from
						(i)	Trade, business,	(ii)	Income-			casualties or thefts
		(a) Identify casualty or theft				rental, or royalty		producing property				includible in income
							property
		Casualty or Theft of Property Held One Year or Less
29						(	)	(			)
						(	)	(			)

30	Totals. Add the amounts on line 29 . . . . . . .			.....	30	(	)	(			)

31. Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . .

31

9,606

32. Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A (Form 1040 or 1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. (Do not include any loss on

		property used as an employee.) Estates and trusts, partnerships, and S corporations, see instructions . . . .					32
		Casualty or Theft of Property Held More Than One Year
33		Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . .					33	807
34				(	)	(	)
				(	)	(	)

35		Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . .	35	( 21,768	)	( 5,349	)
36		Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . .					36	10,914
37		Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . .					37	27,006
38		If the loss on line 37 is more than the gain on line 36:
	a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships and S corporations, see
		the Note below. All others, enter this amount on Form 4797, line 14. If Form 4797 is not otherwise required, see						21,638
							38a
		instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on
		Schedule A (Form 1040 or 1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. (Do not include any loss on
		property used as an employee.) Estates and trusts, enter on the “Other deductions” line of your tax return.						5,340
							38b
		Partnerships and S corporations, see the Note below . . . . . . . . . . . . . . . . . . .

39. If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships,

see the Note below. All others, enter this amount on Form 4797, line 3 . . . . . . . . . . . . . .	39	10,750
Note: Partnerships, enter the amount from line 38a, 38b, or 39 on Form 1065, Schedule K, line 11.
S corporations, enter the amount from line 38a or 38b on Form 1120-S, Schedule K, line 10.
		Form 4684 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.		109
	Amounts of selected lines filed (in thousands of dollars)
Form 4684 (2019)	Attachment Sequence No. 26		Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side.		Identifying number

SECTION B—Business and Income-Producing Property

Part ICasualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19. Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. See instructions if claiming a loss due to a Ponzi-type investment scheme and Section C is not completed.

Property A Property B Property C Property D

Properties

A

B

C

D

20 Cost or adjusted basis of each property . . . . .

20

21. Insurance or other reimbursement (whether or not you

filed a claim). See the instructions for line 3 . . . .		21
Note: If line 20 is more than line 21, skip line 22.

22. Gain from casualty or theft. If line 21 is more than line 20, enter the difference here and on line 29 or line 34, column (c), except

	as provided in the instructions for line 33. Also, skip lines 23
	through 27 for that column. See the instructions for line 4 if line
	21 includes insurance or other reimbursement you did not
	claim, or you received payment for your loss in a later tax year			22
23	Fair market value before casualty or theft . . . .			23
24	Fair market value after casualty or theft . . . . .			24
25	Subtract line 24 from line 23 . . . . . . . .			25
26	Enter the smaller of line 20 or line 25		.....	26
	Note: If the property was totally destroyed by casualty or
	lost from theft, enter on line 26 the amount from line 20.
27	Subtract line 21 from line 26. If zero or less, enter -0- .			27
28	Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions)								.	28
Part II		Summary of Gains and Losses (from separate Parts l)					(b) Losses from casualties or thefts					(c) Gains from
						(i)	Trade, business,	(ii)	Income-			casualties or thefts
		(a) Identify casualty or theft				rental, or royalty		producing property				includible in income
							property
		Casualty or Theft of Property Held One Year or Less
29						(	)	(			)
						(	)	(			)

30	Totals. Add the amounts on line 29 . . . . . . .			.....	30	(	)	(			)

31. Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . .

31 -227,214

32. Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A (Form 1040 or 1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. (Do not include any loss on

		property used as an employee.) Estates and trusts, partnerships, and S corporations, see instructions . . . .					32
		Casualty or Theft of Property Held More Than One Year
33		Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . .					33	62,215
34				(	)	(	)
				(	)	(	)

35		Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . .	35	( 758,333	)	( 667,633	)
36		Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . .					36	149,228
37		Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . .					37	1,425,967
38		If the loss on line 37 is more than the gain on line 36:
	a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships and S corporations, see
		the Note below. All others, enter this amount on Form 4797, line 14. If Form 4797 is not otherwise required, see						-732,087
							38a
		instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on
		Schedule A (Form 1040 or 1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. (Do not include any loss on
		property used as an employee.) Estates and trusts, enter on the “Other deductions” line of your tax return.						686,610
							38b
		Partnerships and S corporations, see the Note below . . . . . . . . . . . . . . . . . . .

39. If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships,

see the Note below. All others, enter this amount on Form 4797, line 3 . . . . . . . . . . . . . .	39	122,915
Note: Partnerships, enter the amount from line 38a, 38b, or 39 on Form 1065, Schedule K, line 11.
S corporations, enter the amount from line 38a or 38b on Form 1120-S, Schedule K, line 10.
		Form 4684 (2019)

110		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 4684 (2019)	Attachment Sequence No. 26	Page 3

	Name(s) shown on tax return	Identifying number

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.)

Part I		Computation of Deduction
40	Initial investment . . . . . . . . . . . . . . . . . . . . . . .			40
41	Subsequent investments (see instructions) . . . . . . . . . . . . . . .			41
42	Income reported on your tax returns for tax years prior to the discovery year
	(see instructions)		......................	42
43	Add lines 40, 41, and 42 . . . . . . . . . . . . . . . . . . . .			43
44	Withdrawals for all years (see instructions) . . . . . . . . . . . . . . .			44
45	Subtract line 44 from line 43. This is your total qualified investment . . . . . . . .			45
46	Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
	potential third-party recovery . . . . . . . . . . . . . . . . . . .			46	.
47	Multiply line 46 by line 45 . . . . . . . . . . . . . . . . . . . .			47
48	Actual recovery . . . . . . . . . . . . . . . . . . . . . . .			48
49	Potential insurance/Securities Investor Protection Corporation (SIPC) recovery . . . .			49
50	Add lines 48 and 49. This is your total recovery . . . . . . . . . . . . . .			50
51	Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
	28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
	Part II . . . . . . . . . . . . . . . . . . . . . . . . . .			51		3,926
Part II		Required Statements and Declarations (See instructions.)

I am claiming a theft loss deduction pursuant to Revenue Procedure 2009-20 from a specified fraudulent arrangement conducted by the following individual or entity.

Name of individual or entity

Taxpayer identification number (if known) Address

I have written documentation to support the amounts reported in Part I of this Section C.

I am a qualified investor, as defined in section 4.03 of Revenue Procedure 2009-20.

If I have determined the amount of my theft loss deduction using 0.95 on line 46 above, I declare that I have not pursued and do not intend to pursue any potential third-party recovery, as that term is defined in section 4.10 of Revenue Procedure 2009-20.

I agree to comply with the conditions and agreements set forth in Revenue Procedure 2009-20 and this Section C.

If I have already filed a return or amended return that does not satisfy the conditions in section 6.02 of Revenue Procedure 2009-20, I agree to all adjustments or actions that are necessary to comply with those conditions. The tax year(s) for which I filed the return(s) or amended return(s) and the date(s) on which they were filed are as follows:

Form 4684 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	111
	Amounts of selected lines filed (in thousands of dollars)
Form 4684 (2019)	Attachment Sequence No. 26	Page 3

Name(s) shown on tax return	Identifying number

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.)

Part I		Computation of Deduction
40	Initial investment . . . . . . . . . . . . . . . . . . . . . . .			40
41	Subsequent investments (see instructions) . . . . . . . . . . . . . . .			41
42	Income reported on your tax returns for tax years prior to the discovery year
	(see instructions)		......................	42
43	Add lines 40, 41, and 42 . . . . . . . . . . . . . . . . . . . .			43
44	Withdrawals for all years (see instructions) . . . . . . . . . . . . . . .			44
45	Subtract line 44 from line 43. This is your total qualified investment . . . . . . . .			45
46	Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
	potential third-party recovery . . . . . . . . . . . . . . . . . . .			46	.
47	Multiply line 46 by line 45 . . . . . . . . . . . . . . . . . . . .			47
48	Actual recovery . . . . . . . . . . . . . . . . . . . . . . .			48
49	Potential insurance/Securities Investor Protection Corporation (SIPC) recovery . . . .			49
50	Add lines 48 and 49. This is your total recovery . . . . . . . . . . . . . .			50
51	Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
	28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
	Part II . . . . . . . . . . . . . . . . . . . . . . . . . .			51		432,301
Part II		Required Statements and Declarations (See instructions.)

I am claiming a theft loss deduction pursuant to Revenue Procedure 2009-20 from a specified fraudulent arrangement conducted by the following individual or entity.

Name of individual or entity

Taxpayer identification number (if known) Address

I have written documentation to support the amounts reported in Part I of this Section C.

I am a qualified investor, as defined in section 4.03 of Revenue Procedure 2009-20.

If I have determined the amount of my theft loss deduction using 0.95 on line 46 above, I declare that I have not pursued and do not intend to pursue any potential third-party recovery, as that term is defined in section 4.10 of Revenue Procedure 2009-20.

I agree to comply with the conditions and agreements set forth in Revenue Procedure 2009-20 and this Section C.

If I have already filed a return or amended return that does not satisfy the conditions in section 6.02 of Revenue Procedure 2009-20, I agree to all adjustments or actions that are necessary to comply with those conditions. The tax year(s) for which I filed the return(s) or amended return(s) and the date(s) on which they were filed are as follows:

Form 4684 (2019)

112		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 4684 (2019)	Attachment Sequence No. 26	Page 4

	Name(s) shown on tax return	Identifying number

SECTION D—Election To Deduct Federally Declared Disaster Loss in Preceding Tax Year (See instructions.)

Part IElection Statement

By providing all of the information below, the taxpayer elects, under section 165(i) of the Internal Revenue Code, to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your return or amended return for the tax year immediately preceding the tax year the loss was sustained to claim the disaster loss deduction.

52. Provide the name or a description of the federally declared disaster.

53. Provide the date or dates (mm/dd/yyyy) of the loss or losses attributable to the federally declared disaster.

54. Specify the address, including the city or town, county or parish, state and ZIP code where the damaged or destroyed property was located at the time of the disaster.

Part IIRevocation of Prior Election

By providing all of the information below, the taxpayer revokes the prior election under section 165(i) of the Internal Revenue Code to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your amended return for the tax year immediately preceding the tax year the loss was sustained to remove the previous disaster loss deduction.

55. Provide the name or a description of the federally declared disaster and the address of the property that was damaged or destroyed and for which the election was claimed.

56. Specify the date (mm/dd/yyyy) you filed the prior election, which you are now revoking. (See instructions and note that new rules went into effect on October 13, 2016.)

57. Enclose your payment or otherwise provide evidence for, or explanation of, your arrangements for the repayment of the amount of any credit or refund which you received and which resulted from the prior election (which you are now revoking).

Form 4684 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	113
	Amounts of selected lines filed (in thousands of dollars)
Form 4684 (2019)	Attachment Sequence No. 26	Page 4

Name(s) shown on tax return	Identifying number

SECTION D—Election To Deduct Federally Declared Disaster Loss in Preceding Tax Year (See instructions.)

Part IElection Statement

By providing all of the information below, the taxpayer elects, under section 165(i) of the Internal Revenue Code, to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your return or amended return for the tax year immediately preceding the tax year the loss was sustained to claim the disaster loss deduction.

52. Provide the name or a description of the federally declared disaster.

53. Provide the date or dates (mm/dd/yyyy) of the loss or losses attributable to the federally declared disaster.

54. Specify the address, including the city or town, county or parish, state and ZIP code where the damaged or destroyed property was located at the time of the disaster.

Part IIRevocation of Prior Election

By providing all of the information below, the taxpayer revokes the prior election under section 165(i) of the Internal Revenue Code to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your amended return for the tax year immediately preceding the tax year the loss was sustained to remove the previous disaster loss deduction.

55. Provide the name or a description of the federally declared disaster and the address of the property that was damaged or destroyed and for which the election was claimed.

56. Specify the date (mm/dd/yyyy) you filed the prior election, which you are now revoking. (See instructions and note that new rules went into effect on October 13, 2016.)

57. Enclose your payment or otherwise provide evidence for, or explanation of, your arrangements for the repayment of the amount of any credit or refund which you received and which resulted from the prior election (which you are now revoking).

Form 4684 (2019)

114	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 4797	Sales of Business Property			OMB No. 1545-0184



	(Also Involuntary Conversions and Recapture Amounts			2019
	Under Sections 179 and 280F(b)(2))
Department of the Treasury		▶ Attach to your tax return.		Attachment
Internal Revenue Service	▶ Go to *www.irs.gov/Form4797* for instructions and the latest information.			Sequence No. 27

Name(s) shown on return	Total Forms Filed =	3,282,996	Identifying number

1. Enter the gross proceeds from sales or exchanges reported to you for 2019 on Form(s) 1099-B or 1099-S (or

substitute statement) that you are including on line 2, 10, or 20. See instructions . . . . . . .						....	1	297,844
Part I	Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other
	Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)
2	(a) Description	(b) Date acquired	(c) Date sold	(d) Gross	(e) Depreciation	(f) Cost or other		(g) Gain or (loss)
					allowed or	basis, plus
								Subtract (f) from the
	of property	(mo., day, yr.)	(mo., day, yr.)	sales price	allowable since	improvements and
								sum of (d) and (e)
					acquisition	expense of sale

			2,197,135
3	Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . .	3	11,235
4	Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . .	4	185,895
5	Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . .	5	14,500
6	Gain, if any, from line 32, from other than casualty or theft . . . . . . . . . . . . . . . . .	6	641,020
7	Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows . . . . . . .	7	2,803,386
	Partnerships and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K,
	line 10, or Form 1120-S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
	Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from
	line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you didn’t have any prior year section 1231
	losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the
	Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.
8	Nonrecaptured net section 1231 losses from prior years. See instructions . . . . . . . . . . . . .	8	251,080
9	Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line
	9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term		136,415
	capital gain on the Schedule D filed with your return. See instructions . . . . . . . . . . . . . .	9

Part II Ordinary Gains and Losses (see instructions)

10. Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):




				424,953
11	Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	11	(	959,568	)
12	Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . .	12		251,080
13	Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . .	13		570,599
14	Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . .	14		12,270
15	Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . .	15		2,216
16	Ordinary gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . .	16		1,646
17	Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . .	17		1,963,691

18. For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below.

a. If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the loss from income-producing property on Schedule A (Form 1040 or Form 1040-SR), line 16. (Do not include any loss on

property used as an employee.) Identify as from “Form 4797, line 18a.” See instructions . . . . . . . . . .

18a

*

b. Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Schedule 1

(Form 1040 or Form 1040-SR), Part I, line 4 . . . . . .	................	18b	1,963,682
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 13086I		Form 4797 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.				115
	Amounts of selected lines filed (in thousands of dollars)
Form 4797	Sales of Business Property			OMB No. 1545-0184



	(Also Involuntary Conversions and Recapture Amounts			2019
	Under Sections 179 and 280F(b)(2))
Department of the Treasury		▶ Attach to your tax return.		Attachment	27
Internal Revenue Service	▶ Go to *www.irs.gov/Form4797* for instructions and the latest information.			Sequence No.

Name(s) shown on return	Total Forms Filed =	3,282,996	Identifying number

1. Enter the gross proceeds from sales or exchanges reported to you for 2019 on Form(s) 1099-B or 1099-S (or

substitute statement) that you are including on line 2, 10, or 20. See instructions . . . . . . .						....	1	162,528,600
Part I	Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other
	Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)
2	(a) Description	(b) Date acquired	(c) Date sold	(d) Gross	(e) Depreciation	(f) Cost or other		(g) Gain or (loss)
					allowed or	basis, plus
								Subtract (f) from the
	of property	(mo., day, yr.)	(mo., day, yr.)	sales price	allowable since	improvements and
								sum of (d) and (e)
					acquisition	expense of sale

			148,986,605
3	Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . .	3	122,700
4	Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . .	4	8,713,885
5	Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . .	5	2,480,162
6	Gain, if any, from line 32, from other than casualty or theft . . . . . . . . . . . . . . . . .	6	55,214,743
7	Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows . . . . . . .	7	215,518,095
	Partnerships and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K,
	line 10, or Form 1120-S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
	Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from
	line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you didn’t have any prior year section 1231
	losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the
	Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.
8	Nonrecaptured net section 1231 losses from prior years. See instructions . . . . . . . . . . . . .	8	11,210,965
9	Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line
	9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term		41,600,154
	capital gain on the Schedule D filed with your return. See instructions . . . . . . . . . . . . . .	9

Part II Ordinary Gains and Losses (see instructions)

10. Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):




				17,974,413
11	Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .	11	(	14,806,442	)
12	Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . .	12		3,742,599
13	Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . .	13		13,041,354
14	Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . .	14		-281,300
15	Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . .	15		196,808
16	Ordinary gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . .	16		110,396
17	Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . .	17		19,977,830

18. For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below.

a. If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the loss from income-producing property on Schedule A (Form 1040 or Form 1040-SR), line 16. (Do not include any loss on

property used as an employee.) Identify as from “Form 4797, line 18a.” See instructions . . . . . . . . . .

18a

*

b. Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Schedule 1

(Form 1040 or Form 1040-SR), Part I, line 4 . . . . . .	................	18b	19,989,764
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 13086I		Form 4797 (2019)

* Data not shown because of the small number of sample returns on which they are based.

116			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 4797 (2019)							Page 2

	Part III		Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
			(see instructions)

19		(a)	Description of section 1245, 1250, 1252, 1254, or 1255 property:				(b) Date acquired	(c) Date sold
							(mo., day, yr.)	(mo., day, yr.)


	A
	B
	C
	D
		These columns relate to the properties on lines 19A through 19D.		▶	Property A	Property B	Property C	Property D

20		Gross sales price (Note: See line 1 before completing.) .		20
21		Cost or other basis plus expense of sale . . . . .		21
22		Depreciation (or depletion) allowed or allowable . . .		22
23		Adjusted basis. Subtract line 22 from line 21. . . .		23
	24	Total gain. Subtract line 23 from line 20 . . . . .		24
25		If section 1245 property:
	a	Depreciation allowed or allowable from line 22 . . .		25a
	b	Enter the smaller of line 24 or 25a. . . . . . .		25b	251,309

26. If section 1250 property: If straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975. See instructions .

26a

b. Applicable percentage multiplied by the smaller of line

24 or line 26a. See instructions. . . . . . . .

26b

c. Subtract line 26a from line 24. If residential rental property

	or line 24 isn’t more than line 26a, skip lines 26d and 26e	26c
d	Additional depreciation after 1969 and before 1976. .	26d
e	Enter the smaller of line 26c or 26d . . . . . .	26e
f	Section 291 amount (corporations only) . . . . .	26f
g	Add lines 26b, 26e, and 26f . . . . . . . .	26g	3,718

27. If section 1252 property: Skip this section if you didn’t dispose of farmland or if this form is being completed for a partnership.

	a	Soil, water, and land clearing expenses . . . . .	27a
	b Line 27a multiplied by applicable percentage. See instructions		27b
	c	Enter the smaller of line 24 or 27b . . . . . .	27c	*
28	If section 1254 property:
	a Intangible drilling and development costs, expenditures
		for development of mines and other natural deposits,
		mining exploration costs, and depletion. See instructions	28a
	b	Enter the smaller of line 24 or 28a. . . . . . .	28b	97
29	If section 1255 property:

a Applicable percentage of payments excluded from
income under section 126. See instructions . . . .	29a
b Enter the smaller of line 24 or 29a. See instructions .	29b	*

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30	Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . .	30	1,022,722
31	Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . .	31	570,596

32. Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from

	other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . .		......			32	641,722
Part IV		Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to			50% or Less
		(see instructions)

				(a) Section			(b) Section
			179				280F(b)(2)
33
	Section 179 expense deduction or depreciation allowable in prior years. . . . . . . .			33
34	Recomputed depreciation. See instructions . . . . . . . . . . . . . . . .			34
35	Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . .		35

Form 4797 (2019)

* Data not shown because of the small number of sample returns on which they are based.

		2019 Line Item Estimates—All figures are estimates based on samples.					117
		Amounts of selected lines filed (in thousands of dollars)
Form 4797 (2019)							Page 2

Part III		Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
		(see instructions)

19	(a)	Description of section 1245, 1250, 1252, 1254, or 1255 property:				(b) Date acquired	(c) Date sold
						(mo., day, yr.)	(mo., day, yr.)


A
B
C
D
	These columns relate to the properties on lines 19A through 19D.		▶	Property A	Property B	Property C	Property D

20	Gross sales price (Note: See line 1 before completing.) .		20
21	Cost or other basis plus expense of sale . . . . .		21
22	Depreciation (or depletion) allowed or allowable . . .		22
23	Adjusted basis. Subtract line 22 from line 21. . . .		23
24	Total gain. Subtract line 23 from line 20 . . . . .		24
25	If section 1245 property:
a	Depreciation allowed or allowable from line 22 . . .		25a
b	Enter the smaller of line 24 or 25a. . . . . . .		25b	5,293,201

26. If section 1250 property: If straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975. See instructions .

26a

b. Applicable percentage multiplied by the smaller of line

24 or line 26a. See instructions. . . . . . . .

26b

c. Subtract line 26a from line 24. If residential rental property

	or line 24 isn’t more than line 26a, skip lines 26d and 26e	26c
d	Additional depreciation after 1969 and before 1976. .	26d
e	Enter the smaller of line 26c or 26d . . . . . .	26e
f	Section 291 amount (corporations only) . . . . .	26f
g	Add lines 26b, 26e, and 26f . . . . . . . .	26g	93,438

27. If section 1252 property: Skip this section if you didn’t dispose of farmland or if this form is being completed for a partnership.

	a	Soil, water, and land clearing expenses . . . . .	27a
	b Line 27a multiplied by applicable percentage. See instructions		27b
	c	Enter the smaller of line 24 or 27b . . . . . .	27c	*
28	If section 1254 property:
	a Intangible drilling and development costs, expenditures
		for development of mines and other natural deposits,
		mining exploration costs, and depletion. See instructions	28a
	b	Enter the smaller of line 24 or 28a. . . . . . .	28b	17,045
29	If section 1255 property:

a Applicable percentage of payments excluded from
income under section 126. See instructions . . . .	29a
b Enter the smaller of line 24 or 29a. See instructions .	29b	*

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30	Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . .	30	68,318,185
31	Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . .	31	13,041,354

32. Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from

	other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . .		......			32	55,276,831
Part IV		Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to			50% or Less
		(see instructions)

				(a) Section			(b) Section
			179				280F(b)(2)
33
	Section 179 expense deduction or depreciation allowable in prior years. . . . . . . .			33
34	Recomputed depreciation. See instructions . . . . . . . . . . . . . . . .			34
35	Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . .		35

Form 4797 (2019)

* Data not shown because of the small number of sample returns on which they are based.

118	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 4835

▶

Farm Rental Income and Expenses

OMB No. 1545-0074

2019

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))

(Income not subject to self-employment tax)

Department of the Treasury

Attach to Form 1040, Form 1040-SR, or Form 1040-NR.

Attachment

37

Internal Revenue Service (99)

▶ Go to www.irs.gov/Form4835 for the latest information.

Sequence No.

Name(s) shown on tax return

Your social security number

Total Forms Filed = 488,173

Employer ID number (EIN), if any

A

Did you actively participate in the operation of this farm during 2019? See instructions .

......

Yes

No

Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

Part I

1	Income from production of livestock, produce, grains, and other crops . . . . . . . . . .
2a	Cooperative distributions (Form(s) 1099-PATR) . .	2a	76,434	2b Taxable amount
3a	Agricultural program payments (see instructions) . .	3a	175,493	3b Taxable amount

4. Commodity Credit Corporation (CCC) loans (see instructions):

a	CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . .
b	CCC loans forfeited . . . . . . . . . . .	4b	0	4c Taxable amount

5. Crop insurance proceeds and federal crop disaster payments (see instructions):

a	Amount received in 2019 . . . . . . . . . .	5a	26,085	5b Taxable amount
c	If election to defer to 2020 is attached, check here ▶		5d Amount deferred from 2018
6	Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . .

7. Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the total here and on Schedule E (Form 1040 or 1040-SR), line 42 . . . . . . . . . . . . . . . . ▶

1. 195,162

2b

	3b	174,561
		*
	4a
	4c
		21,681
	5b
	5d

6. 212,215

7. 448,888

Part IIExpenses—Farm Rental Property. Do not include personal or living expenses.

8

Car and truck expenses (see

21

Pension and profit-sharing

Schedule F (Form 1040 or 1040-SR)

plans . . . . . . . .

21

*

instructions). Also attach Form 4562

8

37,008

22

Rent or lease:

9

Chemicals . . . . . . . . .

9

48,573

a

Vehicles,

machinery,

and

10

Conservation expenses (see instructions)

10

4,877

equipment (see instructions)

22a

11

Custom hire (machine work) . . . .

11

32,070

b

Other (land, animals, etc.) . .

22b

12

Depreciation and section 179 expense

23

Repairs and maintenance .

23

111,625

deduction not claimed elsewhere . .

12

131,371

24

Seeds and plants . . . .

24

46,559

13

Employee benefit programs other than

25

Storage and warehousing .

25

on line 21 (see Schedule F (Form 1040

26

Supplies . . . . . . .

26

62,636

or 1040-SR) instructions) . . . . .

13

*

27

Taxes . . . . . . . .

27

309,663

14

Feed . . . . . . . . . . .

14

10,213

28

Utilities . . . . . . . .

28

15

Fertilizers and lime . . . . . . .

15

65,999

29

Veterinary,

breeding,

and

16

Freight and trucking . . . . . .

16

medicine . . . . . . .

29

17

Gasoline, fuel, and oil . . . . . .

17

64,566

30

Other expenses (specify):

18

Insurance (other than health) . . .

18

183,804

a

30a

19

Interest (see instructions):

b

30b

a

Mortgage (paid to banks, etc.) . . .

19a

36,556

c

30c

b

Other . . . . . . . . . . .

19b

20,141

d

30d

20

Labor hired (less employment credits)

e

30e

(see Schedule F (Form 1040

or

f

30f

1040-SR) instructions) . . . . .

9,512

20

g

30g

31

Total expenses. Add lines 8 through 30g. See instructions .

. .

.....

.....▶

31

388,576

32

Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here and

on Schedule E (Form 1040 or 1040-SR), line 40. If the result is a loss, you must go to line 34. See

instructions . . . . . . . . . . . . . . . . .

. .

...........

32

460,631

33

Reserved for future use . . . . . . . . . . . . .

. .

...........

}

33

34

If line 32 is a loss, check

the

box that

describes

your

investment

in this activity.

34a All investment is at risk.

See instructions . . . . . . . . . . . . . . . .

. .

.....

.....

34b

Some investment is not

at risk.

c. You may have to complete Form 8582 to determine your deductible loss, regardless of which box you checked. If you checked box 34b, you must complete Form 6198 before going to Form 8582. In either case, enter the deductible loss here and on Schedule E (Form 1040 or 1040-SR), line 40.

Nondeductible loss (+) / suspended loss carryover (-) = 37,747		34c	85,566
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13117W		Form 4835 (2019)

* Data not shown because of the small number of sample returns on which they are based.

2019 Line Item Estimates—All figures are estimates based on samples.

119

Amounts of selected lines filed (in thousands of dollars)

Form 4835

▶

Farm Rental Income and Expenses

OMB No. 1545-0074

2019

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))

(Income not subject to self-employment tax)

Department of the Treasury

Attach to Form 1040, Form 1040-SR, or Form 1040-NR.

Attachment

37

Internal Revenue Service (99)

▶ Go to www.irs.gov/Form4835 for the latest information.

Sequence No.

Name(s) shown on tax return

Your social security number

Total Forms Filed =

488,173

Employer ID number (EIN), if any

A

Did you actively participate in the operation of this farm during 2019? See instructions . .

.....

Yes

No

Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

Part I

1	Income from production of livestock, produce, grains, and other crops . . . . . . . . . .
2a	Cooperative distributions (Form(s) 1099-PATR) . .	2a	1,138,456	2b Taxable amount
3a	Agricultural program payments (see instructions) . .	3a	1,095,765	3b Taxable amount

4. Commodity Credit Corporation (CCC) loans (see instructions):

a	CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . .
b	CCC loans forfeited . . . . . . . . . . .	4b	0	4c Taxable amount

5. Crop insurance proceeds and federal crop disaster payments (see instructions):

a	Amount received in 2019 . . . . . . . . . .	5a	131,416	5b Taxable amount
c	If election to defer to 2020 is attached, check here ▶		5d Amount deferred from 2018
6	Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . .

7. Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the total here and on Schedule E (Form 1040 or 1040-SR), line 42 . . . . . . . . . . . . . . . . ▶

1. 4,464,990

2b

3b1,089,271

		*
	4a
	4c
		108,198
	5b
	5d

6. 3,286,940

7. 9,766,256

Part IIExpenses—Farm Rental Property. Do not include personal or living expenses.

8

Car and truck expenses (see

21

Pension and profit-sharing

Schedule F (Form 1040 or 1040-SR)

plans . . . . . . . .

21

*

instructions). Also attach Form 4562

8

43,272

22

Rent or lease:

9

Chemicals . . . . . . . . .

9

315,643

a

Vehicles,

machinery,

and

10

Conservation expenses (see instructions)

10

18,977

equipment (see instructions)

22a

11

Custom hire (machine work) . . . .

11

125,515

b

Other (land, animals, etc.) . .

22b

12

Depreciation and section 179 expense

23

Repairs and maintenance .

23

302,851

deduction not claimed elsewhere . .

12

965,177

24

Seeds and plants . . . .

24

263,109

13

Employee benefit programs other than

25

Storage and warehousing .

25

on line 21 (see Schedule F (Form 1040

26

Supplies . . . . . . .

26

67,722

or 1040-SR) instructions) . . . . .

13

*

27

Taxes . . . . . . . .

27

906,471

14

Feed . . . . . . . . . . .

14

13,072

28

Utilities . . . . . . . .

28

15

Fertilizers and lime . . . . . . .

15

478,903

29

Veterinary,

breeding,

and

16

Freight and trucking . . . . . .

16

medicine . . . . . . .

29

17

Gasoline, fuel, and oil . . . . . .

17

72,950

30

Other expenses (specify):

18

Insurance (other than health) . . .

18

283,394

a

30a

19

Interest (see instructions):

b

30b

a

Mortgage (paid to banks, etc.) . . .

19a

330,937

c

30c

b

Other . . . . . . . . . . .

19b

143,621

d

30d

20

Labor hired (less employment credits)

e

30e

(see Schedule F (Form 1040

or

f

30f

1040-SR) instructions) . . . . .

39,038

20

g

30g

31

Total expenses. Add lines 8 through 30g. See instructions . . .

.....

.....▶

31

5,343,930

32

Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here and

on Schedule E (Form 1040 or 1040-SR), line 40. If the result is a loss, you must go to line 34. See

instructions . . . . . . . . . . . . . . . . . . .

...........

32

4,422,326

33

Reserved for future use . . . . . . . . . . . . . . .

...........

}

33

34

If line 32 is a loss, check

the

box that

describes

your

investment

in this activity.

34a All investment is at risk.

See instructions . . . . . . . . . . . . . . . . . .

.....

.....

34b

Some investment is not

at risk.

c. You may have to complete Form 8582 to determine your deductible loss, regardless of which box you checked. If you checked box 34b, you must complete Form 6198 before going to Form 8582. In either case, enter the deductible loss here and on Schedule E (Form 1040 or 1040-SR), line 40.

See instructions . . . . . . Nondeductible..... loss.. (+). / .suspended...	.loss. carryover.... (-.) =.72,007.. . _34c	616,750
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13117W	Form 4835 (2019)

120				2019 Line Item Estimates—All figures are estimates based on samples.
				Number of returns filed for selected lines
	Form 4952			Investment Interest Expense Deduction				OMB No. 1545-0191


								2019
	Department of the Treasury			▶ Go to *www.irs.gov/Form4952* for the latest information.
				▶ Attach to your tax return.				Attachment
	Internal Revenue Service (99)							Sequence No. 51
	Name(s) shown on return			Total Forms Filed = 1,398,942		Identifying number



	Part I		Total Investment Interest Expense

1		Investment interest expense paid or accrued in 2019 (see instructions) . . . . . . . .			. .		1		966,194
2		Disallowed investment interest expense from 2018 Form 4952, line 7 . . . . . . . . .			. .		2		665,728
	3	Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . .			. .		3		1,384,159

Part IINet Investment Income

4a	Gross income from property held for investment (excluding any net gain from		1,285,083
	the disposition of property held for investment) . . . . . . . . . .	4a
b	Qualified dividends included on line 4a . . . . . . . . . . . . .	4b	1,042,689
c	Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . .
d	Net gain from the disposition of property held for investment . . . . . .	4d	640,100

e. Enter the smaller of line 4d or your net capital gain from the disposition

of property held for investment. See instructions . . . . . . . . . .

4e

603,410

fSubtract line 4e from line 4d........................

g. Enter the amount from lines 4b and 4e that you elect to include in investment income. See instructions

h	Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . . .
5	Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . . .
6	Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . . .

4c	1,242,240
4f	285,442
4g	133,492
4h	1,257,863

5. 377,928

6. 1,213,591

Part IIIInvestment Interest Expense Deduction

7. Disallowed investment interest expense to be carried forward to 2020. Subtract line 6 from

	line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .		7	689,247
8	Investment interest expense deduction. Enter the smaller of line 3 or line 6. See instructions . .		8	1,199,444
For Paperwork Reduction Act Notice, see page 4.		Cat. No. 13177Y		Form 4952 (2019)

			2019 Line Item Estimates—All figures are estimates based on samples.				121
			Amounts of selected lines filed (in thousands of dollars)
Form 4952			Investment Interest Expense Deduction				OMB No. 1545-0191


							2019
Department of the Treasury			▶ Go to *www.irs.gov/Form4952* for the latest information.
			▶ Attach to your tax return.				Attachment
Internal Revenue Service (99)							Sequence No. 51
Name(s) shown on return			Total Forms Filed = 1,398,942		Identifying number



Part I		Total Investment Interest Expense

1	Investment interest expense paid or accrued in 2019 (see instructions) . . . . . . . .			. .		1		27,542,411
2	Disallowed investment interest expense from 2018 Form 4952, line 7 . . . . . . . . .			. .		2		29,579,088
3	Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . .			. .		3		57,121,499

Part IINet Investment Income

4a	Gross income from property held for investment (excluding any net gain from		181,681,342
	the disposition of property held for investment) . . . . . . . . . .	4a
b	Qualified dividends included on line 4a . . . . . . . . . . . . .	4b	84,136,170
c	Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . .
d	Net gain from the disposition of property held for investment . . . . . .	4d	265,076,744

e. Enter the smaller of line 4d or your net capital gain from the disposition

of property held for investment. See instructions . . . . . . . . . .

4e 238,125,767

fSubtract line 4e from line 4d........................

g. Enter the amount from lines 4b and 4e that you elect to include in investment income. See instructions

h	Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . . .
5	Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . . .
6	Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . . .

4c	97,545,171
4f	26,950,977
4g	3,936,893
4h	128,433,041

5. 7,938,422

6. 121,292,304

Part IIIInvestment Interest Expense Deduction

7. Disallowed investment interest expense to be carried forward to 2020. Subtract line 6 from

	line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .		7	30,122,686
8	Investment interest expense deduction. Enter the smaller of line 3 or line 6. See instructions . .		8	26,998,813
For Paperwork Reduction Act Notice, see page 4.		Cat. No. 13177Y		Form 4952 (2019)

122	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 5329			Additional Taxes on Qualified Plans

	(Including IRAs) and Other Tax-Favored Accounts
Department of the Treasury			▶ Attach to Form 1040, 1040-SR, or 1040-NR.
Internal Revenue Service (99)		▶ Go to *www.irs.gov/Form5329* for instructions and the latest information.
Name of individual subject to additional tax. If married filing jointly, see instructions.
			Total Forms Filed =	2,581,137
			Home address (number and street), or P.O. box if mail is not delivered to your home

Fill in Your Address Only	▲		City, town or post office, state, and ZIP code. If you have a foreign address, also complete the
if You Are Filing This

			spaces below. See instructions.
Form by Itself and Not
With Your Tax Return
			Foreign country name		Foreign province/state/county

OMB No. 1545-0074

2019

Attachment Sequence No. 29

Your social security number

Apt. no.

If this is an amended return, check here ▶

Foreign postal code

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57, without filing Form 5329. See the instructions for Schedule 2 (Form 1040 or 1040-SR), line 6, or for Form 1040-NR, line 57.

Part IAdditional Tax on Early Distributions. Complete this part if you took a taxable distribution before you reached age 59½ from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040, 1040-SR, or 1040-NR—see above). You also may have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for certain Roth IRA distributions. See instructions.

1

Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . .

1

1,744,375

2. Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions:			..........	2	747,595
3 Amount subject to additional tax. Subtract line 2 from line 1 . .		............		3	1,273,561

4. Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040 or

1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . .	.	4	1,269,309
Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have	to
include 25% of that amount on line 4 instead of 10%. See instructions.

Part IIAdditional Tax on Certain Distributions From Education Accounts and ABLE Accounts. Complete this part if you included an amount in income, on Schedule 1 (Form 1040 or 1040-SR), line 8, or Form 1040-NR, line 21, from a Coverdell education savings account (ESA), a qualified tuition program (QTP), or an ABLE account.

5	Distributions included in income from a Coverdell ESA, a QTP, or an ABLE account . . . . . .	5	224,871
6	Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . .	6
7	Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . .	7	148,835

8. Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 2 (Form 1040 or 1040-

SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . . . . .		8	144,995
Part III	Additional Tax on Excess Contributions to Traditional IRAs. Complete this part if you contributed more to your
	traditional IRAs for 2019 than is allowable or you had an amount on line 17 of your 2018 Form 5329.
9 Enter your excess contributions from line 16 of your 2018 Form 5329. See instructions. If zero, go to line 15		9

10. If your traditional IRA contributions for 2019 are less than your maximum

	allowable contribution, see instructions. Otherwise, enter -0- . . . . . .		10
11	2019 traditional IRA distributions included in income (see instructions) . . .		11
12	2019 distributions of prior year excess contributions (see instructions) . . .		12
13	Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . .	........		13
14	Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . .			14
15	Excess contributions for 2019 (see instructions) . . . . . . . . . .	........		15
16	Total excess contributions. Add lines 14 and 15 . . . . . . . . . .	........		16	37,685

17. Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2019 (including

2019 contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57		17	27,514
Part IV	Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth
	IRAs for 2019 than is allowable or you had an amount on line 25 of your 2018 Form 5329.
18 Enter your excess contributions from line 24 of your 2018 Form 5329. See instructions. If zero, go to line 23		18	54,240

19. If your Roth IRA contributions for 2019 are less than your maximum allowable

	contribution, see instructions. Otherwise, enter -0- . . . . . . . . .	19
20	2019 distributions from your Roth IRAs (see instructions) . . . . . . .	20	6,608
21	Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . .		.....	21
22	Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- .		.....	22
23	Excess contributions for 2019 (see instructions) . . . . . . . . . . . . .		.....	23	57,020
24	Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . .		.....	24	88,849

25. Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2019 (including 2019

contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 25		81,661
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13329Q	Form 5329 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	123
Amounts of selected lines filed (in thousands of dollars)

Form 5329		Additional Taxes on Qualified Plans

		(Including IRAs) and Other Tax-Favored Accounts
Department of the Treasury		▶ Attach to Form 1040, 1040-SR, or 1040-NR.
Internal Revenue Service (99)		▶ Go to *www.irs.gov/Form5329* for instructions and the latest information.

Name of individual subject to additional tax. If married filing jointly, see instructions.

		Total Forms Filed =	2,581,137
		Home address (number and street), or P.O. box if mail is not delivered to your home

Fill in Your Address Only	▲	City, town or post office, state, and ZIP code. If you have a foreign address, also complete the
if You Are Filing This

		spaces below. See instructions.
Form by Itself and Not
With Your Tax Return
		Foreign country name		Foreign province/state/county

OMB No. 1545-0074

2019

Attachment Sequence No. 29

Your social security number

Apt. no.

If this is an amended return, check here ▶

Foreign postal code

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57, without filing Form 5329. See the instructions for Schedule 2 (Form 1040 or 1040-SR), line 6, or for Form 1040-NR, line 57.

Part IAdditional Tax on Early Distributions. Complete this part if you took a taxable distribution before you reached age 59½ from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040, 1040-SR, or 1040-NR—see above). You also may have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for certain Roth IRA distributions. See instructions.

1

Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . .

1

26,119,515

2. Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions:			..........	2	9,741,192
3 Amount subject to additional tax. Subtract line 2 from line 1 . .		............		3	16,378,322

4. Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040 or

1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . .	.	4	1,664,419
Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have	to
include 25% of that amount on line 4 instead of 10%. See instructions.

Part IIAdditional Tax on Certain Distributions From Education Accounts and ABLE Accounts. Complete this part if you included an amount in income, on Schedule 1 (Form 1040 or 1040-SR), line 8, or Form 1040-NR, line 21, from a Coverdell education savings account (ESA), a qualified tuition program (QTP), or an ABLE account.

5	Distributions included in income from a Coverdell ESA, a QTP, or an ABLE account . . . . . .	5	601,278
6	Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . .	6
7	Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . .	7	379,415

8. Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 2 (Form 1040 or 1040-

SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . . . . .		8	37,959
Part III	Additional Tax on Excess Contributions to Traditional IRAs. Complete this part if you contributed more to your
	traditional IRAs for 2019 than is allowable or you had an amount on line 17 of your 2018 Form 5329.
9 Enter your excess contributions from line 16 of your 2018 Form 5329. See instructions. If zero, go to line 15		9

10. If your traditional IRA contributions for 2019 are less than your maximum

	allowable contribution, see instructions. Otherwise, enter -0- . . . . . .		10
11	2019 traditional IRA distributions included in income (see instructions) . . .		11
12	2019 distributions of prior year excess contributions (see instructions) . . .		12
13	Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . .	........		13
14	Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . .			14
15	Excess contributions for 2019 (see instructions) . . . . . . . . . .	........		15
16	Total excess contributions. Add lines 14 and 15 . . . . . . . . . .	........		16	232,863

17. Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2019 (including

2019 contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57		17	10,715
Part IV	Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth
	IRAs for 2019 than is allowable or you had an amount on line 25 of your 2018 Form 5329.
18 Enter your excess contributions from line 24 of your 2018 Form 5329. See instructions. If zero, go to line 23		18	280,767

19. If your Roth IRA contributions for 2019 are less than your maximum allowable

	contribution, see instructions. Otherwise, enter -0- . . . . . . . . .	19
20	2019 distributions from your Roth IRAs (see instructions) . . . . . . .	20	76,464
21	Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . .		.....	21
22	Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- .		.....	22
23	Excess contributions for 2019 (see instructions) . . . . . . . . . . . . .		.....	23	182,702
24	Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . .		.....	24	377,401

25. Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2019 (including 2019

contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 25		19,756
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13329Q	Form 5329 (2019)

124	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines
Form 5329 (2019)	Page 2

Part V Additional Tax on Excess Contributions to Coverdell ESAs. Complete this part if the contributions to your Coverdell ESAs for 2019 were more than is allowable or you had an amount on line 33 of your 2018 Form 5329.

26 Enter the excess contributions from line 32 of your 2018 Form 5329. See instructions. If zero, go to line 31

26

27. If the contributions to your Coverdell ESAs for 2019 were less than the

33. Additional tax. Enter 6% (0.06) of the smaller of line 32 or the value of your Coverdell ESAs on December 31, 2019 (including 2019 contributions made in 2020). Include this amount on Schedule 2

(Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . .		33	*
Part VI	Additional Tax on Excess Contributions to Archer MSAs. Complete this part if you or your employer contributed
	more to your Archer MSAs for 2019 than is allowable or you had an amount on line 41 of your 2018 Form 5329.
34 Enter the excess contributions from line 40 of your 2018 Form 5329. See instructions. If zero, go to line 39		34

35. If the contributions to your Archer MSAs for 2019 are less than the maximum

41. Additional tax. Enter 6% (0.06) of the smaller of line 40 or the value of your Archer MSAs on December 31, 2019 (including 2019 contributions made in 2020). Include this amount on Schedule 2

(Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . .

41

5,733

Part VII

Additional Tax on Excess Contributions to Health Savings Accounts (HSAs). Complete this part if you,

someone on your behalf, or your employer contributed more to your HSAs for 2019 than is allowable or you had an

amount on line 49 of your 2018 Form 5329.

42

Enter the excess contributions from line 48 of your 2018 Form 5329. If zero, go to line 47 . . . .

42

43

If the contributions to your HSAs for 2019 are less than the maximum

allowable contribution, see instructions. Otherwise, enter -0- . . . . . .

43

44

2019 distributions from your HSAs from Form 8889, line 16 . . . . . .

44

45

Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . .

45

46

Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . .

46

47

Excess contributions for 2019 (see instructions) . . . . . . . . . . . . . . . . . .

47

48

Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . .

48

406,688

49

Additional tax. Enter 6% (0.06) of the smaller of line 48 or the value of your HSAs on December 31, 2019 (including 2019

contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57

49

314,315

Part VIII

Additional Tax on Excess Contributions to an ABLE Account. Complete this part if contributions to your ABLE

account for 2019 were more than is allowable.

50

Excess contributions for 2019 (see instructions) . . . . . . . . . . . . . . . . . .

50

*

51

Additional tax. Enter 6% (0.06) of the smaller of line 50 or the value of your ABLE account on December

*

31, 2019. Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57

51

Part IX

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs).

Complete this part

if you did not receive the minimum required distribution from your qualified retirement plan.

52

Minimum required distribution for 2019 (see instructions) . . . . . . . . . . . . . . .

52

53

Amount actually distributed to you in 2019 . . . . . . . . . . . . . . . . . . . .

53

54

Subtract line 53 from line 52. If zero or less, enter -0- . . . . . . . . . . . . . . . .

54

6,638

55

Additional tax. Enter 50% (0.50) of line 54. Include this amount on Schedule 2 (Form 1040 or

6,638

1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . . .

55

Sign Here Only if You

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Are Filing This Form

by Itself and Not With

▲

▲

Your Tax Return

Your signature

Date

Paid

Print/Type preparer’s name

Preparer’s signature

Date

Check

if

PTIN

Preparer

self-employed

Firm’s name

Firm’s EIN ▶

Use Only

▶

Firm’s address ▶

Phone no.

* Data not shown because of the small number of sample returns on which they are based.

Form 5329 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.	125
Amounts of selected lines filed (in thousands of dollars)
Form 5329 (2019)	Page 2

Part V Additional Tax on Excess Contributions to Coverdell ESAs. Complete this part if the contributions to your Coverdell ESAs for 2019 were more than is allowable or you had an amount on line 33 of your 2018 Form 5329.

26 Enter the excess contributions from line 32 of your 2018 Form 5329. See instructions. If zero, go to line 31

26

27. If the contributions to your Coverdell ESAs for 2019 were less than the

33. Additional tax. Enter 6% (0.06) of the smaller of line 32 or the value of your Coverdell ESAs on December 31, 2019 (including 2019 contributions made in 2020). Include this amount on Schedule 2

(Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . .		33	*
Part VI	Additional Tax on Excess Contributions to Archer MSAs. Complete this part if you or your employer contributed
	more to your Archer MSAs for 2019 than is allowable or you had an amount on line 41 of your 2018 Form 5329.
34 Enter the excess contributions from line 40 of your 2018 Form 5329. See instructions. If zero, go to line 39		34

35. If the contributions to your Archer MSAs for 2019 are less than the maximum

41. Additional tax. Enter 6% (0.06) of the smaller of line 40 or the value of your Archer MSAs on December 31, 2019 (including 2019 contributions made in 2020). Include this amount on Schedule 2

(Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . .

41

705

Part VII

Additional Tax on Excess Contributions to Health Savings Accounts (HSAs). Complete this part if you,

someone on your behalf, or your employer contributed more to your HSAs for 2019 than is allowable or you had an

amount on line 49 of your 2018 Form 5329.

42

Enter the excess contributions from line 48 of your 2018 Form 5329. If zero, go to line 47 . . . .

42

43

If the contributions to your HSAs for 2019 are less than the maximum

allowable contribution, see instructions. Otherwise, enter -0- . . . . . .

43

44

2019 distributions from your HSAs from Form 8889, line 16 . . . . . .

44

45

Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . .

45

46

Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . .

46

47

Excess contributions for 2019 (see instructions) . . . . . . . . . . . . . . . . . .

47

48

Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . .

48

884,342

49

Additional tax. Enter 6% (0.06) of the smaller of line 48 or the value of your HSAs on December 31, 2019 (including 2019

contributions made in 2020). Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57

49

32,050

Part VIII

Additional Tax on Excess Contributions to an ABLE Account. Complete this part if contributions to your ABLE

account for 2019 were more than is allowable.

50

Excess contributions for 2019 (see instructions) . . . . . . . . . . . . . . . . . .

50

*

51

Additional tax. Enter 6% (0.06) of the smaller of line 50 or the value of your ABLE account on December

*

31, 2019. Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57

51

Part IX

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs).

Complete this part

if you did not receive the minimum required distribution from your qualified retirement plan.

52

Minimum required distribution for 2019 (see instructions) . . . . . . . . . . . . . . .

52

53

Amount actually distributed to you in 2019 . . . . . . . . . . . . . . . . . . . .

53

54

Subtract line 53 from line 52. If zero or less, enter -0- . . . . . . . . . . . . . . . .

54

10,469

55

Additional tax. Enter 50% (0.50) of line 54. Include this amount on Schedule 2 (Form 1040 or

5,236

1040-SR), line 6, or Form 1040-NR, line 57 . . . . . . . . . . . . . . . . . . . .

55

Sign Here Only if You

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Are Filing This Form

by Itself and Not With

▲

▲

Your Tax Return

Your signature

Date

Paid

Print/Type preparer’s name

Preparer’s signature

Date

Check

if

PTIN

Preparer

self-employed

Firm’s name

Firm’s EIN ▶

Use Only

▶

Firm’s address ▶

Phone no.

* Data not shown because of the small number of sample returns on which they are based.

Form 5329 (2019)

126	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 5405		Repayment of the First-Time		OMB No. 1545-0074

(Rev. November 2019)		Homebuyer Credit

Department of the Treasury		▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1040-X.		Attachment
Internal Revenue Service		▶ Go to *www.irs.gov/Form5405* for instructions and the latest information.		Sequence No. 58
Name shown on return		Total Forms Filed = 111,075	Your social security number


Part I	Disposition or Change in Use of Main Home for Which the Credit Was Claimed

1. Enter the date you disposed of, or ceased using as your main home, the home for which you claimed the

credit (MM/DD/YYYY) (see instructions) .......................▶

2If you meet the following conditions, check here .........................▶

I (or my spouse if married) am, or was, a member of the uniformed services or Foreign Service, or an employee of the intelligence community. I sold the home, or it ceased to be my main home, in connection with Government orders for qualified official extended duty service. No repayment of the credit is required (see instructions). Stop here.

3. Check the box below that applies to you. See the instructions for the definition of “related person.”

a. I sold (including through foreclosure) the home to a person who isn’t related to me and had a gain on the sale (as figured in Part III below). Go to Part II below.

b

I sold (including through foreclosure) the home to a person who isn’t related to me and didn’t have a gain on the sale (as figured in Part III below). No repayment of the credit is required. Stop here.

c

d

e

f

g

h

I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my divorce settlement). Go to Part II below.

I converted the entire home to a rental or business use OR I still own the home but no longer use it as my main home. Go to Part II below.

I transferred the home to my spouse (or ex-spouse as part of my divorce settlement). The full name of my ex-spouse is ▶

The responsibility for repayment of the credit is transferred to your spouse or ex-spouse. Stop here.

My home was destroyed, condemned, or sold under threat of condemnation and I had a gain (see instructions).

My home was destroyed, condemned, or sold under threat of condemnation and I didn’t have a gain (see instructions).

The taxpayer who claimed the credit died in 2019. No repayment of the credit is required of the deceased taxpayer. If you are filing a joint return for 2019 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part II		Repayment of the Credit
4	Enter the amount of the credit you claimed on Form 5405 for 2008. See instructions if you filed a joint return			58,200
	for 2008 or you checked the box on line 3f or 3g . . . . . . . . . . . . . . . . . . .		4
5	Enter the amount of the credit you repaid with your tax returns for the years 2010 through 2018 . . . .		5	55,185
6	Subtract line 5 from line 4. If you checked the box on line 3f or 3g, see instructions. If you checked the box			55,196
	on line 3a, go to line 7. Otherwise, skip line 7 and go to line 8 . . . . . . . . . . . . . . .		6
7	Enter the gain on the disposition of your main home (from line 15 below) . . . . . . . . . . .		7	13,643
8	Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . . .		8	76,507
	Next: Enter the amount from line 8 on your 2019 Schedule 2 (Form 1040 or 1040-SR), line 7b; or Form
	1040-NR, line 59b.
Part III		Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who isn’t related to you (including a sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on what to enter on lines 9, 10, and 12. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and Other Dispositions of Assets, for information on what to enter on lines 9 and 10.

9	Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . . . .	9	14,618
10	Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) or		8,960
	expenses in getting the condemnation award . . . . . . . . . . . . . . . . . . . .	10
11	Subtract line 10 from line 9. This is the amount realized on the sale of the home . . . . . . . . .	11	14,618
12	Adjusted basis of home sold (see instructions) . . . . . . . . . . . . . . . . . . .	12	13,614
13	Enter the first-time homebuyer credit claimed on Form 5405 minus the amount of the credit you repaid with		13,616
	your tax returns for the years 2010 through 2018 . . . . . . . . . . . . . . . . . . .	13
14	Subtract line 13 from line 12. This is the adjusted basis for purposes of repaying the credit . . . . .	14	14,618
15	Subtract line 14 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . .	15	15,622

If line 15 is more than -0-, you have a gain. Check the box on line 3a and complete Part II. However, check the box on line 3f (instead of the box on line 3a) if your home was destroyed or you sold the home through condemnation or under threat of condemnation. Then complete Part II if the event occurred in 2017.

If line 15 is -0- or less, check the box on line 3b. However, if your home was destroyed or you sold the home through condemnation or under threat of condemnation, check the box on line 3g instead. You don’t have to repay the credit.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11880IForm 5405 (Rev. 11-2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	127
Form 5405	Amounts of selected lines filed (in thousands of dollars)
	Repayment of the First-Time		OMB No. 1545-0074

(Rev. November 2019)	Homebuyer Credit

Department of the Treasury	▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1040-X.		Attachment
Internal Revenue Service	▶ Go to *www.irs.gov/Form5405* for instructions and the latest information.		Sequence No. 58
Name shown on return	Total Forms Filed = 111,075	Your social security number

Part IDisposition or Change in Use of Main Home for Which the Credit Was Claimed

1. Enter the date you disposed of, or ceased using as your main home, the home for which you claimed the

credit (MM/DD/YYYY) (see instructions) .......................▶

2If you meet the following conditions, check here .........................▶

I (or my spouse if married) am, or was, a member of the uniformed services or Foreign Service, or an employee of the intelligence community. I sold the home, or it ceased to be my main home, in connection with Government orders for qualified official extended duty service. No repayment of the credit is required (see instructions). Stop here.

3. Check the box below that applies to you. See the instructions for the definition of “related person.”

a. I sold (including through foreclosure) the home to a person who isn’t related to me and had a gain on the sale (as figured in Part III below). Go to Part II below.

b

I sold (including through foreclosure) the home to a person who isn’t related to me and didn’t have a gain on the sale (as figured in Part III below). No repayment of the credit is required. Stop here.

c

I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my divorce settlement). Go to Part II below.

d

e

f

g

h

I converted the entire home to a rental or business use OR I still own the home but no longer use it as my main home. Go to Part II below.

I transferred the home to my spouse (or ex-spouse as part of my divorce settlement). The full name of my ex-spouse is ▶

The responsibility for repayment of the credit is transferred to your spouse or ex-spouse. Stop here.

My home was destroyed, condemned, or sold under threat of condemnation and I had a gain (see instructions).

My home was destroyed, condemned, or sold under threat of condemnation and I didn’t have a gain (see instructions).

The taxpayer who claimed the credit died in 2019. No repayment of the credit is required of the deceased taxpayer. If you are filing a joint return for 2019 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part II		Repayment of the Credit
4	Enter the amount of the credit you claimed on Form 5405 for 2008. See instructions if you filed a joint return			366,952
	for 2008 or you checked the box on line 3f or 3g . . . . . . . . . . . . . . . . . . .		4
5	Enter the amount of the credit you repaid with your tax returns for the years 2010 through 2018 . . . .		5	221,749
6	Subtract line 5 from line 4. If you checked the box on line 3f or 3g, see instructions. If you checked the box			145,203
	on line 3a, go to line 7. Otherwise, skip line 7 and go to line 8 . . . . . . . . . . . . . . .		6
7	Enter the gain on the disposition of your main home (from line 15 below) . . . . . . . . . . .		7	574,055
8	Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . . .		8	58,796
	Next: Enter the amount from line 8 on your 2019 Schedule 2 (Form 1040 or 1040-SR), line 7b; or Form
	1040-NR, line 59b.
Part III		Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who isn’t related to you (including a sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on what to enter on lines 9, 10, and 12. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and Other Dispositions of Assets, for information on what to enter on lines 9 and 10.

9	Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . . . .	9	3,217,719
10	Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) or		326,615
	expenses in getting the condemnation award . . . . . . . . . . . . . . . . . . . .	10
11	Subtract line 10 from line 9. This is the amount realized on the sale of the home . . . . . . . . .	11	2,891,105
12	Adjusted basis of home sold (see instructions) . . . . . . . . . . . . . . . . . . .	12	2,397,232
13	Enter the first-time homebuyer credit claimed on Form 5405 minus the amount of the credit you repaid with		40,213
	your tax returns for the years 2010 through 2018 . . . . . . . . . . . . . . . . . . .	13
14	Subtract line 13 from line 12. This is the adjusted basis for purposes of repaying the credit . . . . .	14	2,357,019
15	Subtract line 14 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . .	15	534,085

If line 15 is more than -0-, you have a gain. Check the box on line 3a and complete Part II. However, check the box on line 3f (instead of the box on line 3a) if your home was destroyed or you sold the home through condemnation or under threat of condemnation. Then complete Part II if the event occurred in 2017.

If line 15 is -0- or less, check the box on line 3b. However, if your home was destroyed or you sold the home through condemnation or under threat of condemnation, check the box on line 3g instead. You don’t have to repay the credit.

For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11880IForm 5405 (Rev. 11-2019)

128		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 5695	Residential Energy Credits		OMB No. 1545-0074


				2019
	Department of the Treasury	▶ Go to *www.irs.gov/Form5695* for instructions and the latest information.
		▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Attachment
	Internal Revenue Service			Sequence No. 158
	Name(s) shown on return	Total Forms Filed = 2,079,940	Your	social security number

Part IResidential Energy Efficient Property Credit (See instructions before completing this part.)

Note: Skip lines 1 through 11 if you only have a credit carryforward from 2018.

1	Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .	1	517,664
2	Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .	2	96,773
3	Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . .	3	30,646
4	Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .	4	47,802
5	Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . .	5	624,386
6	Multiply line 5 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .	6	624,386
7a	Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
	main home located in the United States? (See instructions.) . . . . . . . . . . . . . ▶	7a	Yes	No
	Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip
	lines 7b through 11.

b. Print the complete address of the main home where you installed the fuel cell property.

		Number and street				Unit No.

		City, State, and ZIP code
8	Qualified fuel cell property costs . . . . . . . . . . . . . . .				8	15,392

9	Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . .				9	15,392
10	Kilowatt capacity of property on line 8 above . . ▶		.	x $1,000	10	14,365
11	Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . .					.....		11	14,352
12	Credit carryforward from 2018. Enter the amount, if any, from your 2018 Form 5695, line 16 . . .							12	282,033
13	Add lines 6, 11, and 12 . . . . . . . . . . . . . . . . . . . . .					.....	13		877,989

14. Limitation based on tax liability. Enter the amount from the Residential Energy Efficient Property

Credit Limit Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . .

14

893,050

15. Residential energy efficient property credit. Enter the smaller of line 13 or line 14. Also include this

amount on Schedule 3 (Form 1040 or 1040-SR), line 5; or Form 1040-NR, line 50 . . . . . . .

15

774,488

16. Credit carryforward to 2020. If line 15 is less than line 13, subtract line 15

from line 13 . . . . . . . . . . . . . . . . . . . . . .	16	355,524
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13540P		Form 5695 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	129
	Amounts of selected lines filed (in thousands of dollars)
Form 5695	Residential Energy Credits		OMB No. 1545-0074


			2019
Department of the Treasury	▶ Go to *www.irs.gov/Form5695* for instructions and the latest information.
	▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Attachment
Internal Revenue Service			Sequence No. 158
Name(s) shown on return	Total Forms Filed = 2,079,940	Your	social security number

Part IResidential Energy Efficient Property Credit (See instructions before completing this part.)

Note: Skip lines 1 through 11 if you only have a credit carryforward from 2018.

1	Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .	1	10,431,907
2	Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .	2	539,521
3	Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . .	3	111,382
4	Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .	4	668,425
5	Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . .	5	11,751,236
6	Multiply line 5 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .	6	3,525,408
7a	Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
	main home located in the United States? (See instructions.) . . . . . . . . . . . . . ▶	7a	Yes	No
	Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip
	lines 7b through 11.

b. Print the complete address of the main home where you installed the fuel cell property.

		Number and street					Unit No.

		City, State, and ZIP code
8	Qualified fuel cell property costs . . . . . . . . . . . . . . .					8	172,416

9	Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . .					9	51,728
10	Kilowatt capacity of property on line 8 above . . ▶		.	x $1,000		10	9,865,643
11	Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . .				. .		.....		11	38,904
12	Credit carryforward from 2018. Enter the amount, if any, from your 2018 Form 5695, line 16 . . .								12	1,108,114
13	Add lines 6, 11, and 12 . . . . . . . . . . . . . . . . . . .				. .		.....	13		4,672,425

14. Limitation based on tax liability. Enter the amount from the Residential Energy Efficient Property

Credit Limit Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . .

14

17,470,198

15. Residential energy efficient property credit. Enter the smaller of line 13 or line 14. Also include this

amount on Schedule 3 (Form 1040 or 1040-SR), line 5; or Form 1040-NR, line 50 . . . . . . .

15

3,175,508

16. Credit carryforward to 2020. If line 15 is less than line 13, subtract line 15

from line 13 . . . . . . . . . . . . . . . . . . . . . .	16	1,496,917
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 13540P		Form 5695 (2019)

130		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 5695 (2019)			Page 2

		Nonbusiness Energy Property Credit
	Part II

	17a Were the qualified energy efficiency improvements or residential energy property costs for your main
	home located in the United States? (see instructions) . . . . . . . . . . . . . . . ▶ 17a		Yes	No
	Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do
	not complete Part II.

b. Print the complete address of the main home where you made the qualifying improvements. Caution: You can only have one main home at a time.

		Number and street	Unit No.

		City, State, and ZIP code
c	Were any of these improvements related to the construction of this main home?		......▶		17c	Yes	No
	Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for
	qualifying improvements that were not related to the construction of the home. Do not include expenses
	related to the construction of your main home, even if the improvements were made after you moved
	into the home.
18	Lifetime limitation. Enter the amount from the Lifetime Limitation Worksheet (see instructions) . . .			18		153,104

19. Qualified energy efficiency improvements (original use must begin with you and the component must reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a. Insulation material or system specifically and primarily designed to reduce heat loss or gain of your

home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . . .	19a	332,822
b Exterior doors that meet or exceed the version 6.0 Energy Star program requirements . . . . .	19b	289,803

c. Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the

heat gain of your home . . . . . . . . . . . . . . . . . . . . . . . . . . 19c

164,462

d. Exterior windows and skylights that meet or exceed the version 6.0 Energy

Star program requirements . . . . . . . . . . . . . . . . .	19d	400,395
e Maximum amount of cost on which the credit can be figured . . . . . .	19e	$2,000

f. If you claimed window expenses on your Form 5695 prior to 2019, enter the amount from the Window Expense Worksheet (see instructions); otherwise

	enter -0- . . . . . . . . . . . . . . . . . . . . . . .	19f	73,859
g	Subtract line 19f from line 19e. If zero or less, enter -0- . . . . . . . .	19g	1,535,013
h	Enter the smaller of line 19d or line 19g . . . . . . . . . . . . . . . . .		....	19h	391,238
20	Add lines 19a, 19b, 19c, and 19h . . . . . . . . . . . . . . . . . . .		....	20	840,541
21	Multiply line 20 by 10% (0.10) . . . . . . . . . . . . . . . . . . . .		....	21	840,541

22. Residential energy property costs (must be placed in service by you; include labor costs for onsite preparation, assembly, and original installation) (see instructions).

a	Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . .	22a	273,545
b	Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . .	22b	348,020

c. Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more

	than $50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	22c	98,740
23	Add lines 22a through 22c . . . . . . . . . . . . . . . . . . . . . . . . .	23	593,822
24	Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . .	24	1,252,500
25	Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . .	25	$500
26	Enter the amount, if any, from line 18 . . . . . . . . . . . . . . . . . . . . . .	26

27. Subtract line 26 from line 25. If zero or less, stop; you cannot take the nonbusiness energy property

	credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	27	1,412,190
28	Enter the smaller of line 24 or line 27 . . . . . . . . . . . . . . . . . . . . . .	28	1,250,682

29. Limitation based on tax liability. Enter the amount from the Nonbusiness Energy Property Credit Limit

Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .

29

30. Nonbusiness energy property credit. Enter the smaller of line 28 or line 29. Also include this amount

on Schedule 3 (Form 1040 or 1040-SR), line 5; or Form 1040-NR, line 50 . . . . . . . . . .	30	1,241,227
		Form 5695 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.		131
	Amounts of selected lines filed (in thousands of dollars)
Form 5695 (2019)			Page 2

	Nonbusiness Energy Property Credit
Part II

17a Were the qualified energy efficiency improvements or residential energy property costs for your main
home located in the United States? (see instructions) . . . . . . . . . . . . . . . ▶ 17a		Yes	No
Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do
not complete Part II.

b. Print the complete address of the main home where you made the qualifying improvements. Caution: You can only have one main home at a time.

		Number and street	Unit No.

		City, State, and ZIP code
c	Were any of these improvements related to the construction of this main home?		......▶		17c	Yes	No
	Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for
	qualifying improvements that were not related to the construction of the home. Do not include expenses
	related to the construction of your main home, even if the improvements were made after you moved
	into the home.
18	Lifetime limitation. Enter the amount from the Lifetime Limitation Worksheet (see instructions) . . .			18		61,194

19. Qualified energy efficiency improvements (original use must begin with you and the component must reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a. Insulation material or system specifically and primarily designed to reduce heat loss or gain of your

home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . . .	19a	957,157
b Exterior doors that meet or exceed the version 6.0 Energy Star program requirements . . . . .	19b	665,206

c. Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the

heat gain of your home..........................19c1,251,387

d. Exterior windows and skylights that meet or exceed the version 6.0 Energy

Star program requirements . . . . . . . . . . . . . . . . .	19d	2,442,170
e Maximum amount of cost on which the credit can be figured . . . . . .	19e	$2,000

f. If you claimed window expenses on your Form 5695 prior to 2019, enter the amount from the Window Expense Worksheet (see instructions); otherwise

	enter -0- . . . . . . . . . . . . . . . . . . . . . . .		19f	488,818
g	Subtract line 19f from line 19e. If zero or less, enter -0- . . . . . . . .		19g	3,062,478
h	Enter the smaller of line 19d or line 19g . . . . . . . . . . . . .	....		....	19h	645,376
20	Add lines 19a, 19b, 19c, and 19h . . . . . . . . . . . . . . .	....		....	20	3,519,126
21	Multiply line 20 by 10% (0.10) . . . . . . . . . . . . . . . .	....		....	21	351,939

22. Residential energy property costs (must be placed in service by you; include labor costs for onsite preparation, assembly, and original installation) (see instructions).

a	Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . .	22a	80,701
b	Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . .	22b	51,677

c. Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more

	than $50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	22c	4,894
23	Add lines 22a through 22c . . . . . . . . . . . . . . . . . . . . . . . . .	23	137,272
24	Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . .	24	489,211
25	Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . .	25	$500
26	Enter the amount, if any, from line 18 . . . . . . . . . . . . . . . . . . . . . .	26

27. Subtract line 26 from line 25. If zero or less, stop; you cannot take the nonbusiness energy property

	credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	27	675,507
28	Enter the smaller of line 24 or line 27 . . . . . . . . . . . . . . . . . . . . . .	28	337,000

29. Limitation based on tax liability. Enter the amount from the Nonbusiness Energy Property Credit Limit

Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .

29

30. Nonbusiness energy property credit. Enter the smaller of line 28 or line 29. Also include this amount

on Schedule 3 (Form 1040 or 1040-SR), line 5; or Form 1040-NR, line 50 . . . . . . . . . .

30

331,157

Form 5695 (2019)

132	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form5884

(Rev. December 2016)

Department of the Treasury Internal Revenue Service

Work Opportunity Credit

Attach to your tax return.

Information about Form 5884 and its separate instructions is at www.irs.gov/form5884.

OMB No. 1545-0219

Attachment Sequence No. 77

Name(s) shown on return

Total Forms Filed =6,582

Identifying number

1. Enter on the applicable line below the total qualified first- or second-year wages paid or incurred during the tax year, and multiply by the percentage shown, for services of employees who are certified as members of a targeted group.

a	Qualified first-year wages of employees who worked				1a	620
	for you at least 120 hours but fewer than 400 hours	. ^$		× 25% (0.25)
b	Qualified first-year wages of employees who worked		$		1b	959
	for you at least 400 hours . . . . . . . . .	.		× 40% (0.40)
c	Qualified second-year wages of employees certified as		$		1c	1,060
	long-term family assistance recipients . . . . .	.		× 50% (0.50)

2. Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to

	salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . .	2	2,021
3	Work opportunity credit from partnerships, S corporations, cooperatives, estates, and	3	4,728
	trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
4	Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and
	S corporations, stop here and report this amount on Schedule K. All others, stop here		6,582
	and report this amount on Form 3800, Part III, line 4b . . . . . . . . . . . .	4

5. Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .

5

6. Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on

Form 3800, Part III, line 4b . . . . . . . . . . . . . . . . . . . . . .		6
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 13570D	Form 5884 (Rev. 12-2016)

2019 Line Item Estimates—All figures are estimates based on samples.	133
Amounts of selected lines filed (in thousands of dollars)

Form5884

(Rev. December 2016)

Department of the Treasury Internal Revenue Service

Work Opportunity Credit

Attach to your tax return.

Information about Form 5884 and its separate instructions is at www.irs.gov/form5884.

OMB No. 1545-0219

Attachment Sequence No. 77

Name(s) shown on return

Total Forms Filed =6,582

Identifying number

1. Enter on the applicable line below the total qualified first- or second-year wages paid or incurred during the tax year, and multiply by the percentage shown, for services of employees who are certified as members of a targeted group.

a	Qualified first-year wages of employees who worked				1a	4,339
	for you at least 120 hours but fewer than 400 hours	. ^$		× 25% (0.25)
b	Qualified first-year wages of employees who worked		$		1b	12,153
	for you at least 400 hours . . . . . . . . .	.		× 40% (0.40)
c	Qualified second-year wages of employees certified as		$		1c	3,220
	long-term family assistance recipients . . . . .	.		× 50% (0.50)

2. Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to

	salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . .	2	19,712
3	Work opportunity credit from partnerships, S corporations, cooperatives, estates, and	3	44,387
	trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
4	Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and
	S corporations, stop here and report this amount on Schedule K. All others, stop here		64,099
	and report this amount on Form 3800, Part III, line 4b . . . . . . . . . . . .	4

5. Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .

5

6. Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on

Form 3800, Part III, line 4b . . . . . . . . . . . . . . . . . . . . . .		6
For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 13570D	Form 5884 (Rev. 12-2016)

134	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 6251

Department of the Treasury Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

Go to www.irs.gov/Form6251 for instructions and the latest information.

Attach to Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

2019

Attachment

Sequence No. 32

Name(s) shown on Form 1040, 1040-SR, or 1040-NR	5,821,195	Your social security number
Total Forms Filed =

Part I		Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1	Enter the amount from Form 1040 or 1040-SR, line 11b, if more than zero. If Form 1040 or 1040-SR, line
	11b, is zero, subtract lines 9 and 10 of Form 1040 or 1040-SR from line 8b of Form 1040 or 1040-SR and				5,817,454
	enter the result here. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . .		1
2a	If filing Schedule A (Form 1040 or 1040-SR), enter the taxes from Schedule A, line 7; otherwise, enter the
	amount from Form 1040 or 1040-SR, line 9. . . . . . . . . . . . . . . . . . . . .		2a		5,768,233
b	Tax refund from Schedule 1 (Form 1040 or 1040-SR), line 1 or line 8 . . . . . . . . . . . . .		2b	(	296,193	)
c	Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . .		2c		43,475
d	Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . .		2d		17,299
e	Net operating loss deduction from Schedule 1 (Form 1040 or 1040-SR), line 8. Enter as a positive amount .		2e		167,124
f	Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . .		2f	(	105,170	)
g	Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . .		2g		662,952
h	Qualified small business stock, see instructions . . . . . . . . . . . . . . . . . . .		2h		13,663
i	Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . .		2i		11,666
j	Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . .		2j		132,308
k	Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . .		2k		359,393
l	Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . .		2l		722,699
m	Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . .		2m		699,513
n	Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . .		2n		369,269
o	Circulation costs (difference between regular tax and AMT). . . . . . . . . . . . . . . .		2o		1,701
p	Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . .		2p		5,546
q	Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . .		2q		11,928
r	Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . .		2r		12,417
s	Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . .		2s	(	*	)
t	Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . .		2t		1,524
3	Other adjustments, including income-based related adjustments . . . . . . . . . . . . . .		3		97,246
4	Alternative minimum taxable income. Combine lines 1 through 3. (If married filing separately and line 4 is
	more than $733,700, see instructions.) . . . . . . . . . . . . . . . . . . . . . .		4		5,809,948
Part II		Alternative Minimum Tax (AMT)

5. Exemption. (If you were under age 24 at the end of 2019, see instructions.)

	IF your filing status is . . .	AND line 4 is not over . . .	THEN enter on line 5 . . .	}
	Single or head of household . . . .	$510,300.....	$ 71,700
	Married filing jointly or qualifying widow(er)	1,020,600 . . . . .	111,700
	Married filing separately . . . . .	510,300 . . . . .	55,850		. .	5	5,633,907
	If line 4 is over the amount shown above for your filing status, see instructions.
6	Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter -0- here and on lines 7, 9, and						2,980,387
	11, and go to line 10 . . . . . . . . . . . . . . . .		............			6
7	• If you are filing Form 2555, see instructions for the amount to enter.
	• If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 6; you reported
	qualified dividends on Form 1040 or 1040-SR, line 3a; or you had a gain on both lines 15 and				. .		2,924,722
						7
	16 of Schedule D (Form 1040 or 1040-SR) (as refigured for the AMT, if necessary), complete
	Part III on the back and enter the amount from line 40 here.
	All others: If line 6 is $194,800 or less ($97,400 or less if married filing separately), multiply line
	^•6 by 26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $3,896 ($1,948 if}
	married filing separately) from the result.
8	Alternative minimum tax foreign tax credit (see instructions) . . .		............			8	1,360,889
9	Tentative minimum tax. Subtract line 8 from line 7 . . . . . .		............			9	2,867,678
10	Add Form 1040 or 1040-SR, line 12a (minus any tax from Form 4972), and Schedule 2 (Form 1040 or
	1040-SR), line 2. Subtract from the result any foreign tax credit from Schedule 3 (Form 1040 or 1040-SR),
	line 1. If you used Schedule J to figure your tax on Form 1040 or 1040-SR, line 12a, refigure that tax without
	using Schedule J before completing this line (see instructions) . .		............			10	4,993,416
11	AMT. Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040 or						170,478
	1040-SR), line 1 . . . . . . . . . . . . . . . . .		............			11
For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 13600G				Form 6251 (2019)

* Data not shown because of the small number of sample returns on which they are based.

2019 Line Item Estimates—All figures are estimates based on samples.	135
Amounts of selected lines filed (in thousands of dollars)

Form 6251

Department of the Treasury Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

Go to www.irs.gov/Form6251 for instructions and the latest information.

Attach to Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

2019

Attachment

Sequence No. 32

Name(s) shown on Form 1040, 1040-SR, or 1040-NR	5,821,195	Your social security number
Total Forms Filed =

Part I		Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1	Enter the amount from Form 1040 or 1040-SR, line 11b, if more than zero. If Form 1040 or 1040-SR, line
	11b, is zero, subtract lines 9 and 10 of Form 1040 or 1040-SR from line 8b of Form 1040 or 1040-SR and			1,542,233,551
	enter the result here. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . .		1
2a	If filing Schedule A (Form 1040 or 1040-SR), enter the taxes from Schedule A, line 7; otherwise, enter the
	amount from Form 1040 or 1040-SR, line 9. . . . . . . . . . . . . . . . . . . . .		2a		95,994,867
b	Tax refund from Schedule 1 (Form 1040 or 1040-SR), line 1 or line 8 . . . . . . . . . . . . .		2b	(	971,591	)
c	Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . .		2c		850,714
d	Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . .		2d		222,105
e	Net operating loss deduction from Schedule 1 (Form 1040 or 1040-SR), line 8. Enter as a positive amount .		2e		86,795,454
f	Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . .		2f	(	18,210,144	)
g	Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . .		2g		987,373
h	Qualified small business stock, see instructions . . . . . . . . . . . . . . . . . . .		2h		269,874
i	Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . .		2i		2,780,258
j	Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . .		2j		448,041
k	Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . .		2k		-2,647,095
l	Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . .		2l		-1,099,372
m	Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . .		2m		876,422
n	Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . .		2n		809,962
o	Circulation costs (difference between regular tax and AMT). . . . . . . . . . . . . . . .		2o		989,623
p	Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . .		2p		151,379
q	Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . .		2q		100,988
r	Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . .		2r		-164,705
s	Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . .		2s	(	*	)
t	Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . .		2t		451,282
3	Other adjustments, including income-based related adjustments . . . . . . . . . . . . . .		3		-848,006
4	Alternative minimum taxable income. Combine lines 1 through 3. (If married filing separately and line 4 is
	more than $733,700, see instructions.) . . . . . . . . . . . . . . . . . . . . . .		4	1,710,640,262
Part II		Alternative Minimum Tax (AMT)

5. Exemption. (If you were under age 24 at the end of 2019, see instructions.)

	IF your filing status is . . .	AND line 4 is not over . . .	THEN enter on line 5 . . .	}
	Single or head of household . . . .	$510,300.....	$ 71,700
	Married filing jointly or qualifying widow(er)	1,020,600 . . . . .	111,700
	Married filing separately . . . . .	510,300 . . . . .	55,850		. .	5	523,852,579
	If line 4 is over the amount shown above for your filing status, see instructions.
6	Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter -0- here and on lines 7, 9, and						1,350,711,153
	11, and go to line 10 . . . . . . . . . . . . . . . .		............			6
7	• If you are filing Form 2555, see instructions for the amount to enter.
	• If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 6; you reported
	qualified dividends on Form 1040 or 1040-SR, line 3a; or you had a gain on both lines 15 and				. .		324,818,168
						7
	16 of Schedule D (Form 1040 or 1040-SR) (as refigured for the AMT, if necessary), complete
	Part III on the back and enter the amount from line 40 here.
	All others: If line 6 is $194,800 or less ($97,400 or less if married filing separately), multiply line
	^•6 by 26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $3,896 ($1,948 if}
	married filing separately) from the result.
8	Alternative minimum tax foreign tax credit (see instructions) . . .		............			8	19,475,179
9	Tentative minimum tax. Subtract line 8 from line 7 . . . . . .		............			9	305,486,980
10	Add Form 1040 or 1040-SR, line 12a (minus any tax from Form 4972), and Schedule 2 (Form 1040 or
	1040-SR), line 2. Subtract from the result any foreign tax credit from Schedule 3 (Form 1040 or 1040-SR),
	line 1. If you used Schedule J to figure your tax on Form 1040 or 1040-SR, line 12a, refigure that tax without
	using Schedule J before completing this line (see instructions) . .		............			10	369,341,041
11	AMT. Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040 or						2,792,555
	1040-SR), line 1 . . . . . . . . . . . . . . . . .		............			11
For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 13600G				Form 6251 (2019)

* Data not shown because of the small number of sample returns on which they are based.

136

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 6251 (2019)

Page 2

Part IIITax Computation Using Maximum Capital Gains Rates

Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.

12. Enter the amount from Form 6251, line 6. If you are filing Form 2555, enter the amount from line 3 of the

	worksheet in the instructions for line 7 . . . . . . . . . . . . . . . . . .		....				12
13	Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions
	for Forms 1040 and 1040-SR or the amount from line 13 of the Schedule D Tax Worksheet in the
	Instructions for Schedule D (Form 1040 or 1040-SR), whichever applies (as refigured for the AMT, if							2,346,482
	necessary) (see instructions). If you are filing Form 2555, see instructions for the amount to enter			. . .			13
14	Enter the amount from Schedule D (Form 1040 or 1040-SR), line 19 (as refigured for the AMT, if necessary)							311,642
	(see instructions). If you are filing Form 2555, see instructions for the amount to enter . . .		....				14
15	If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from
	line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line 10 of
	the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555, see							2,337,207
	instructions for the amount to enter . . . . . . . . . . . . . . . . . . .		....				15
16	Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . .		....				16
17	Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . .		....				17
18	If line 17 is $194,800 or less ($97,400 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise,							1,705,865
	multiply line 17 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result		.	.	.	▶	18
19	Enter:		}
	• $78,750 if married filing jointly or qualifying widow(er),

	• $39,375 if single or married filing separately, or				. .		19
	• $52,750 if head of household.
20	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
	line 14 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
	complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
	zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter	.	....				20
21	Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . .		....				21
22	Enter the smaller of line 12 or line 13 . . . . . . . . . . . . . . . . . .		....				22
23	Enter the smaller of line 21 or line 22. This amount is taxed at 0% . . . . . . . . .		....				23
24	Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . .		....				24
25	Enter:		}
	• $434,550 if single
	• $244,425 if married filing separately				. .		25
	• $488,850 if married filing jointly or qualifying widow(er)
	• $461,700 if head of household
26	Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . .		....				26
27	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
	line 21 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
	complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
	zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . .		....				27
28	Add line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . .		....				28
29	Subtract line 28 from line 25. If zero or less, enter -0- . . . . . . . . . . . . .		....				29
30	Enter the smaller of line 24 or line 29 . . . . . . . . . . . . . . . . . .		....				30
31	Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . .		.	.	. ▶		31	1,574,586
32	Add lines 23 and 30 . . . . . . . . . . . . . . . . . . . . . . . .		....				32
	If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33.
33	Subtract line 32 from line 22 . . . . . . . . . . . . . . . . . . . . .		....				33
34	Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . .		.	.	.	▶	34	505,638
	If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35.
35	Add lines 17, 32, and 33 . . . . . . . . . . . . . . . . . . . . . .		....				35
36	Subtract line 35 from line 12 . . . . . . . . . . . . . . . . . . . .		....				36
37	Multiply line 36 by 25% (0.25) . . . . . . . . . . . . . . . . . . . .		.	.	. ▶		37	206,992
38	Add lines 18, 31, 34, and 37 . . . . . . . . . . . . . . . . . . . . .		....				38

39. If line 12 is $194,800 or less ($97,400 or less if married filing separately), multiply line 12 by 26% (0.26).

Otherwise, multiply line 12 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result

39

1,990,483

40. Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555, do not enter this

amount on line 7. Instead, enter it on line 4 of the worksheet in the instructions for line 7 . . . . . .

40

Form 6251 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	137
	Amounts of selected lines filed (in thousands of dollars)
Form 6251 (2019)		Page 2

Part III	Tax Computation Using Maximum Capital Gains Rates

Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.

12. Enter the amount from Form 6251, line 6. If you are filing Form 2555, enter the amount from line 3 of the

	worksheet in the instructions for line 7 . . . . . . . . . . . . . . . . . .		....				12
13	Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions
	for Forms 1040 and 1040-SR or the amount from line 13 of the Schedule D Tax Worksheet in the
	Instructions for Schedule D (Form 1040 or 1040-SR), whichever applies (as refigured for the AMT, if							579,700,011
	necessary) (see instructions). If you are filing Form 2555, see instructions for the amount to enter			. . .			13
14	Enter the amount from Schedule D (Form 1040 or 1040-SR), line 19 (as refigured for the AMT, if necessary)							17,235,861
	(see instructions). If you are filing Form 2555, see instructions for the amount to enter . . .		....				14
15	If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from
	line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line 10 of
	the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555, see							596,688,207
	instructions for the amount to enter . . . . . . . . . . . . . . . . . . .		....				15
16	Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . .		....				16
17	Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . .		....				17
18	If line 17 is $194,800 or less ($97,400 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise,							185,793,137
	multiply line 17 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result		.	.	.	▶	18
19	Enter:		}
	• $78,750 if married filing jointly or qualifying widow(er),

	• $39,375 if single or married filing separately, or				. .		19
	• $52,750 if head of household.
20	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
	line 14 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
	complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
	zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter	.	....				20
21	Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . .		....				21
22	Enter the smaller of line 12 or line 13 . . . . . . . . . . . . . . . . . .		....				22
23	Enter the smaller of line 21 or line 22. This amount is taxed at 0% . . . . . . . . .		....				23
24	Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . .		....				24
25	Enter:		}
	• $434,550 if single
	• $244,425 if married filing separately				. .		25
	• $488,850 if married filing jointly or qualifying widow(er)
	• $461,700 if head of household
26	Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . .		....				26
27	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
	line 21 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
	complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
	zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . .		....				27
28	Add line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . .		....				28
29	Subtract line 28 from line 25. If zero or less, enter -0- . . . . . . . . . . . . .		....				29
30	Enter the smaller of line 24 or line 29 . . . . . . . . . . . . . . . . . .		....				30
31	Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . .		.	.	. ▶		31	12,326,340
32	Add lines 23 and 30 . . . . . . . . . . . . . . . . . . . . . . . .		....				32
	If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33.
33	Subtract line 32 from line 22 . . . . . . . . . . . . . . . . . . . . .		....				33
34	Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . .		.	.	.	▶	34	88,029,351
	If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35.
35	Add lines 17, 32, and 33 . . . . . . . . . . . . . . . . . . . . . .		....				35
36	Subtract line 35 from line 12 . . . . . . . . . . . . . . . . . . . .		....				36
37	Multiply line 36 by 25% (0.25) . . . . . . . . . . . . . . . . . . . .		.	.	. ▶		37	2,928,990
38	Add lines 18, 31, 34, and 37 . . . . . . . . . . . . . . . . . . . . .		....				38

39. If line 12 is $194,800 or less ($97,400 or less if married filing separately), multiply line 12 by 26% (0.26).

Otherwise, multiply line 12 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result

39 336,038,534

40. Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555, do not enter this

amount on line 7. Instead, enter it on line 4 of the worksheet in the instructions for line 7 . . . . . .

40

Form 6251 (2019)

138	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 6252	Installment Sale Income		OMB No. 1545-0228



	▶ Attach to your tax return.		2019
Department of the Treasury	▶ Use a separate form for each sale or other disposition of property on the installment method.
	▶ Go to *www.irs.gov/Form6252* for the latest information.		Attachment
Internal Revenue Service			Sequence No. 67
Name(s) shown on return	Total Forms Filed = 463,472	Identifying number

1. Description of property ▶

2aDate acquired (mm/dd/yyyy) ▶b Date sold (mm/dd/yyyy) ▶

3. Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . .

4. Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . .

Part IGross Profit and Contract Price. Complete this part for all years of the installment agreement.

Yes

Yes

No

No

5. Selling price including mortgages and other debts. Don’t include interest, whether stated or unstated

6. Mortgages, debts, and other liabilities the buyer assumed or took the property

	subject to (see instructions) . . . . . . . . . . . . . . . . .	6
7	Subtract line 6 from line 5 . . . . . . . . . . . . . . . . .	7
8	Cost or other basis of property sold . . . . . . . . . . . . . .	8
9	Depreciation allowed or allowable . . . . . . . . . . . . . . .	9
10	Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . . . .	10
11	Commissions and other expenses of sale . . . . . . . . . . . .	11
12	Income recapture from Form 4797, Part III (see instructions) . . . . . .	12
13	Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Subtract line 13 from line 5. If zero or less, don’t complete the rest of this form (see instructions) . .

15. If the property described on line 1 above was your main home, enter the amount of your excluded

	gain (see instructions). Otherwise, enter -0-	...................
16	Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . .
17	Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . .

18. Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . .

Part II Installment Sale Income. Complete this part for all years of the installment agreement.

5. 402,019

13. 338,301

14. 400,483

15. 2,913

16. 398,396

17. 5,899

18. 399,225

19. Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. (For years after

	the year of sale, see instructions) . . . . . . . . . . . . . . . . . . . . . . .			19
20	If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . .			20
21	Payments received during year (see instructions). Don’t include interest, whether stated or unstated .			21	428,484
22	Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . .			22	431,467
23	Payments received in prior years (see instructions). Don’t include interest,		380,050
	whether stated or unstated . . . . . . . . . . . . . . . . .	23
24	Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . .			24	426,973
25	Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . .			25	1,266
26	Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions) . . .			26	426,961

Part IIIRelated Party Installment Sale Income. Don’t complete if you received the final payment this tax year.

27. Name, address, and taxpayer identifying number of related party

28Did the related party resell or dispose of the property (“second disposition”) during this tax year? .....

Yes

No

29. If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a. The second disposition was more than 2 years after the first disposition (other than dispositions of marketable securities). If

this box is checked, enter the date of disposition (mm/dd/yyyy) ............▶

b. The first disposition was a sale or exchange of stock to the issuing corporation.

c. The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d. The second disposition occurred after the death of the original seller or buyer.

e. It can be established to the satisfaction of the IRS that tax avoidance wasn’t a principal purpose for either of the dispositions. If this box is checked, attach an explanation (see instructions).

30	Selling price of property sold by related party (see instructions) . . . . . . . . . . . . .		30	*
31	Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . .		31	*
32	Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . .		32	*
33	Total payments received by the end of your 2019 tax year (see instructions) . . . . . . . . .		33	*
34	Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . .		34	*
35	Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . .		35	*
36	Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . .		36	0
37	Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions) . . .		37	*
For Paperwork Reduction Act Notice, see page 4.		Cat. No. 13601R		Form 6252 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.		139
	Amounts of selected lines filed (in thousands of dollars)
Form 6252	Installment Sale Income		OMB No. 1545-0228



	▶ Attach to your tax return.		2019
Department of the Treasury	▶ Use a separate form for each sale or other disposition of property on the installment method.
	▶ Go to *www.irs.gov/Form6252* for the latest information.		Attachment
Internal Revenue Service			Sequence No. 67
Name(s) shown on return	Total Forms Filed = 463,472	Identifying number

1. Description of property ▶

2a	Date acquired (mm/dd/yyyy) ▶	b Date sold (mm/dd/yyyy) ▶
3	Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . .		Yes	No

4. Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,”

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . .	Yes	No

Part IGross Profit and Contract Price. Complete this part for all years of the installment agreement.

5. Selling price including mortgages and other debts. Don’t include interest, whether stated or unstated

6. Mortgages, debts, and other liabilities the buyer assumed or took the property

	subject to (see instructions) . . . . . . . . . . . . . . . . .	6
7	Subtract line 6 from line 5 . . . . . . . . . . . . . . . . .	7
8	Cost or other basis of property sold . . . . . . . . . . . . . .	8
9	Depreciation allowed or allowable . . . . . . . . . . . . . . .	9
10	Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . . . .	10
11	Commissions and other expenses of sale . . . . . . . . . . . .	11
12	Income recapture from Form 4797, Part III (see instructions) . . . . . .	12
13	Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Subtract line 13 from line 5. If zero or less, don’t complete the rest of this form (see instructions) . .

15. If the property described on line 1 above was your main home, enter the amount of your excluded

	gain (see instructions). Otherwise, enter -0-	...................
16	Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . .
17	Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . .

18. Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . .

Part II Installment Sale Income. Complete this part for all years of the installment agreement.

5. 325,656,498

13. 85,261,118

14. 240,395,380

15. 766,674

16. 240,009,316

17. 494,456

18. 323,328,344

19. Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. (For years after

	the year of sale, see instructions) . . . . . . . . . . . . . . . . . . . . . . .			19
20	If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . .			20
21	Payments received during year (see instructions). Don’t include interest, whether stated or unstated .			21	63,071,137
22	Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . .			22	63,400,307
23	Payments received in prior years (see instructions). Don’t include interest,		155,246,522
	whether stated or unstated . . . . . . . . . . . . . . . . .	23
24	Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . .			24	45,974,263
25	Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . .			25	209,716
26	Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions) . . .			26	45,764,547

Part IIIRelated Party Installment Sale Income. Don’t complete if you received the final payment this tax year.

27. Name, address, and taxpayer identifying number of related party

28	Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . .		Yes		No

29. If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a. The second disposition was more than 2 years after the first disposition (other than dispositions of marketable securities). If

this box is checked, enter the date of disposition (mm/dd/yyyy) ............▶

b. The first disposition was a sale or exchange of stock to the issuing corporation.

c. The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d. The second disposition occurred after the death of the original seller or buyer.

e. It can be established to the satisfaction of the IRS that tax avoidance wasn’t a principal purpose for either of the dispositions. If this box is checked, attach an explanation (see instructions).

30	Selling price of property sold by related party (see instructions) . . . . . . . . . . . . .		30	*
31	Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . .		31	*
32	Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . .		32	*
33	Total payments received by the end of your 2019 tax year (see instructions) . . . . . . . . .		33	*
34	Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . .		34	*
35	Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . .		35	*
36	Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . .		36	0
37	Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions) . . .		37	*
For Paperwork Reduction Act Notice, see page 4.		Cat. No. 13601R		Form 6252 (2019)

* Data not shown because of the small number of sample returns on which they are based.

140

2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form

6765

Credit for Increasing Research Activities

OMB No. 1545-0619

(Rev. December 2019)

▶ Attach to your tax return.

Attachment

Department of the Treasury

▶ Go to www.irs.gov/Form6765 for instructions and the latest information.

Internal Revenue Service

Sequence No. 81

Name(s) shown on return

Total Forms Filed =

12,728

Identifying number

Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the

alternative simplified credit.

1

Certain amounts paid or incurred to energy consortia (see instructions) . .

........

1

*

2

Basic research payments to qualified organizations (see instructions) . . .

2

3

Qualified organization base period amount . . . . . . . . . . . .

3

*

4

Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . .

........

4

5. Wages for qualified services (do not include wages used in figuring the work

	opportunity credit) . . . . . . . . . . . . . . . . . . . .		5
6	Cost of supplies . . . . . . . . . . . . . . . . . . . .		6
7	Rental or lease costs of computers (see instructions) . . . . . . . .		7
8	Enter the applicable percentage of contract research expenses. See instructions		8
9	Total qualified research expenses. Add lines 5 through 8 . . . . . . .		9
10	Enter fixed-base percentage, but not more than 16% (0.16) (see instructions)		10	%
11	Enter average annual gross receipts. See instructions . . . . . . . .		11
12	Multiply line 11 by the percentage on line 10 . . . . . . . . . . .		12
13	Subtract line 12 from line 9. If zero or less, enter -0- . . . . . . . . .		13
14	Multiply line 9 by 50% (0.50) . . . . . . . . . . . . . . . .		14
15	Enter the smaller of line 13 or line 14 . . . . . . . . . . . . . .		. . .	....	15	1,481
16	Add lines 1, 4, and 15 . . . . . . . . . . . . . . . . . . . .		. . .	....	16	1,926
17	Are you electing the reduced credit under section 280C? ▶ Yes	No
	If “Yes,” multiply line 16 by 15.8% (0.158). If “No,” multiply line 16 by 20% (0.20) and see the
	instructions for the statement that must be attached. Members of controlled groups or businesses
	under common control, see instructions for the statement that must be attached		. . .	....	17	1,926

Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.

18	Certain amounts paid or incurred to energy consortia (see the line 1 instructions)	.......	18	0
19	Basic research payments to qualified organizations (see the line 2 instructions)	19
20	Qualified organization base period amount (see the line 3 instructions) . . .	20
21	Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . .	.......	21	*
22	Add lines 18 and 21 . . . . . . . . . . . . . . . . . . . .	.......	22	*
23	Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . .	.......	23	*

24. Wages for qualified services (do not include wages used in figuring the work

	opportunity credit) . . . . . . . . . . . . . . . . . . . .	24
25	Cost of supplies . . . . . . . . . . . . . . . . . . . .	25
26	Rental or lease costs of computers (see the line 7 instructions) . . . . .	26

27. Enter the applicable percentage of contract research expenses. See the line 8

instructions . . . . . . . . . . . . . . . . . . . . . .	27
28 Total qualified research expenses. Add lines 24 through 27 . . . . . .	28

29. Enter your total qualified research expenses for the prior 3 tax years. If you had

	no qualified research expenses in any one of those years, skip lines 30 and 31		29
30	Divide line 29 by 6.0 . . . . . . . . . . . . . . . . . . .		30
31	Subtract line 30 from line 28. If zero or less, enter -0- . . . . . . . .		31
32	Multiply line 31 by 14% (0.14). If you skipped lines 30 and 31, multiply line 28 by 6% (0.06) . . . .			32	1,442
33	Add lines 23 and 32 . . . . . . . . . . . . . . . . . . . .		.......	33	1,443
34	Are you electing the reduced credit under section 280C? ▶ Yes	No
	If “Yes,” multiply line 33 by 79% (0.79). If “No,” enter the amount from line 33 and see the line 17
	instructions for the statement that must be attached. Members of controlled groups or businesses
	under common control, see instructions for the statement that must be attached		.......	34	1,443
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 13700H		Form 6765 (Rev. 12-2019)

* Data not shown because of the small number of sample returns on which they are based.

2019 Line Item Estimates—All figures are estimates based on samples.

141

Amounts of selected lines filed (in thousands of dollars)

Form

6765

Credit for Increasing Research Activities

OMB No. 1545-0619

(Rev. December 2019)

▶ Attach to your tax return.

Attachment

Department of the Treasury

▶ Go to www.irs.gov/Form6765 for instructions and the latest information.

Internal Revenue Service

Sequence No. 81

Name(s) shown on return

Total Forms Filed =

12,728

Identifying number

Section A—Regular Credit. Skip this section and go to Section B if you are electing or previously elected (and are not revoking) the

alternative simplified credit.

1

Certain amounts paid or incurred to energy consortia (see instructions) . .

........

1

*

2

Basic research payments to qualified organizations (see instructions) . . .

2

3

Qualified organization base period amount . . . . . . . . . . . .

3

*

4

Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . .

........

4

5. Wages for qualified services (do not include wages used in figuring the work

	opportunity credit) . . . . . . . . . . . . . . . . . . . .		5
6	Cost of supplies . . . . . . . . . . . . . . . . . . . .		6
7	Rental or lease costs of computers (see instructions) . . . . . . . .		7
8	Enter the applicable percentage of contract research expenses. See instructions		8
9	Total qualified research expenses. Add lines 5 through 8 . . . . . . .		9
10	Enter fixed-base percentage, but not more than 16% (0.16) (see instructions)		10	%
11	Enter average annual gross receipts. See instructions . . . . . . . .		11
12	Multiply line 11 by the percentage on line 10 . . . . . . . . . . .		12
13	Subtract line 12 from line 9. If zero or less, enter -0- . . . . . . . . .		13
14	Multiply line 9 by 50% (0.50) . . . . . . . . . . . . . . . .		14
15	Enter the smaller of line 13 or line 14 . . . . . . . . . . . . . .		. . .	....	15	73,320
16	Add lines 1, 4, and 15 . . . . . . . . . . . . . . . . . . . .		. . .	....	16	96,633
17	Are you electing the reduced credit under section 280C? ▶ Yes	No
	If “Yes,” multiply line 16 by 15.8% (0.158). If “No,” multiply line 16 by 20% (0.20) and see the
	instructions for the statement that must be attached. Members of controlled groups or businesses
	under common control, see instructions for the statement that must be attached		. . .	....	17	16,740

Section B—Alternative Simplified Credit. Skip this section if you are completing Section A.

18	Certain amounts paid or incurred to energy consortia (see the line 1 instructions)	.......	18	0
19	Basic research payments to qualified organizations (see the line 2 instructions)	19
20	Qualified organization base period amount (see the line 3 instructions) . . .	20
21	Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . .	.......	21	*
22	Add lines 18 and 21 . . . . . . . . . . . . . . . . . . . .	.......	22	*
23	Multiply line 22 by 20% (0.20) . . . . . . . . . . . . . . . . .	.......	23	*

24. Wages for qualified services (do not include wages used in figuring the work

	opportunity credit) . . . . . . . . . . . . . . . . . . . .	24
25	Cost of supplies . . . . . . . . . . . . . . . . . . . .	25
26	Rental or lease costs of computers (see the line 7 instructions) . . . . .	26

27. Enter the applicable percentage of contract research expenses. See the line 8

instructions . . . . . . . . . . . . . . . . . . . . . .	27
28 Total qualified research expenses. Add lines 24 through 27 . . . . . .	28

29. Enter your total qualified research expenses for the prior 3 tax years. If you had

	no qualified research expenses in any one of those years, skip lines 30 and 31		29
30	Divide line 29 by 6.0 . . . . . . . . . . . . . . . . . . .		30
31	Subtract line 30 from line 28. If zero or less, enter -0- . . . . . . . .		31
32	Multiply line 31 by 14% (0.14). If you skipped lines 30 and 31, multiply line 28 by 6% (0.06) . . . .			32	26,155
33	Add lines 23 and 32 . . . . . . . . . . . . . . . . . . . .		.......	33	26,230
34	Are you electing the reduced credit under section 280C? ▶ Yes	No
	If “Yes,” multiply line 33 by 79% (0.79). If “No,” enter the amount from line 33 and see the line 17
	instructions for the statement that must be attached. Members of controlled groups or businesses
	under common control, see instructions for the statement that must be attached		.......	34	21,573
For Paperwork Reduction Act Notice, see separate instructions.		Cat. No. 13700H		Form 6765 (Rev. 12-2019)

* Data not shown because of the small number of sample returns on which they are based.

142		2019 Line Item Estimates—All figures are estimates based on samples.
		Number of returns filed for selected lines
	Form 6765 (Rev. 12-2019)	Page 2

Section C—Current Year Credit

35. Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also

	used to figure the credit on line 17 or line 34 (whichever applies) . . . . . . . . . . . . .	35	*
36	Subtract line 35 from line 17 or line 34 (whichever applies). If zero or less, enter -0- . . . . . .	36	3,369
37	Credit for increasing research activities from partnerships, S corporations, estates, and trusts . . .	37	10,071
38	Add lines 36 and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . .	38	12,725

Estates and trusts, go to line 39.

Partnerships and S corporations not electing the payroll tax credit, stop here and report this amount on Schedule K.

Partnerships and S corporations electing the payroll tax credit, complete Section D and report on Schedule K the amount on this line reduced by the amount on line 44.

Eligible small businesses, stop here and report the credit on Form 3800, Part III, line 4i. See instructions for the definition of eligible small business.

Filers other than eligible small businesses, stop here and report the credit on Form 3800, Part III, line 1c.

Note: Qualified small business filers, other than partnerships and S corporations, electing the payroll tax
credit must complete Form 3800 before completing Section D.
39 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . .	39

40. Estates and trusts, subtract line 39 from line 38. For eligible small businesses, report the credit on Form 3800, Part III, line 4i. See instructions. For filers other than eligible small businesses, report the

credit on Form 3800, Part III, line 1c . . . . . . . . . . . . . . . . . . . . . .

40

Section D—Qualified Small Business Payroll Tax Election and Payroll Tax Credit. Skip this section if the payroll tax election does not apply. See instructions.

41Check this box if you are a qualified small business electing the payroll tax credit. See instructions

42. Enter the portion of line 36 elected as a payroll tax credit (do not enter more than $250,000). See

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42

*

43. General business credit carryforward from the current year (see instructions). Partnerships and S

corporations, skip this line and go to line 44 . . . . . . . . . . . . . . . . . . .

43

*

44. Partnerships and S corporations, enter the smaller of line 36 or line 42. All others, enter the smallest of line 36, line 42, or line 43. Enter here and on the applicable line of Form 8974, Part 1, column (e). Members of controlled groups or businesses under common control, see instructions for the statement

that must be attached . . . . . . . . . . . . . . . . . . . . . . . . . . .

44

0

Form 6765 (Rev. 12-2019)

* Data not shown because of the small number of sample returns on which they are based.

2019 Line Item Estimates—All figures are estimates based on samples.	143
Amounts of selected lines filed (in thousands of dollars)
Form 6765 (Rev. 12-2019)	Page 2

Section C—Current Year Credit

35. Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also

	used to figure the credit on line 17 or line 34 (whichever applies) . . . . . . . . . . . . .	35	*
36	Subtract line 35 from line 17 or line 34 (whichever applies). If zero or less, enter -0- . . . . . .	36	37,951
37	Credit for increasing research activities from partnerships, S corporations, estates, and trusts . . .	37	202,529
38	Add lines 36 and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . .	38	240,480

Estates and trusts, go to line 39.

Partnerships and S corporations not electing the payroll tax credit, stop here and report this amount on Schedule K.

Partnerships and S corporations electing the payroll tax credit, complete Section D and report on Schedule K the amount on this line reduced by the amount on line 44.

Eligible small businesses, stop here and report the credit on Form 3800, Part III, line 4i. See instructions for the definition of eligible small business.

Filers other than eligible small businesses, stop here and report the credit on Form 3800, Part III, line 1c.

Note: Qualified small business filers, other than partnerships and S corporations, electing the payroll tax
credit must complete Form 3800 before completing Section D.
39 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . .	39

40. Estates and trusts, subtract line 39 from line 38. For eligible small businesses, report the credit on Form 3800, Part III, line 4i. See instructions. For filers other than eligible small businesses, report the

credit on Form 3800, Part III, line 1c . . . . . . . . . . . . . . . . . . . . . .

40

Section D—Qualified Small Business Payroll Tax Election and Payroll Tax Credit. Skip this section if the payroll tax election does not apply. See instructions.

41Check this box if you are a qualified small business electing the payroll tax credit. See instructions

42. Enter the portion of line 36 elected as a payroll tax credit (do not enter more than $250,000). See

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42

*

43. General business credit carryforward from the current year (see instructions). Partnerships and S

corporations, skip this line and go to line 44 . . . . . . . . . . . . . . . . . . .

43

*

44. Partnerships and S corporations, enter the smaller of line 36 or line 42. All others, enter the smallest of line 36, line 42, or line 43. Enter here and on the applicable line of Form 8974, Part 1, column (e). Members of controlled groups or businesses under common control, see instructions for the statement

that must be attached . . . . . . . . . . . . . . . . . . . . . . . . . . .

44

0

Form 6765 (Rev. 12-2019)

* Data not shown because of the small number of sample returns on which they are based.

144				2019 Line Item Estimates—All figures are estimates based on samples.
	Form 6781				Number of returns filed for selected lines
					Gains and Losses From Section 1256											OMB No. 1545-0644

						Contracts and Straddles										2019
	Department of the Treasury				▶ Go to *www.irs.gov/Form6781* for the latest information.											Attachment
	Internal Revenue Service						▶ Attach to your tax return.									Sequence No. 82
	Name(s) shown on tax return				Total Forms Filed =		417,338							Identifying number


	Check all applicable boxes (see instructions).A					Mixed straddle election				C		Mixed straddle account election
					B	Straddle-by-straddle identification election				D		Net section 1256 contracts loss election
	Part I		Section 1256 Contracts Marked to Market
				(a)	Identification of account				(b) (Loss)				(c) Gain

	1


2		Add the amounts on line 1 in columns (b) and (c) . .					......	2	(			)
3		Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . .									.	....			3	414,475
4		Form 1099-B adjustments. See instructions and attach statement . . . . . . . . . .									.	....			4	2,456
5		Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . .									.	....		5		412,793

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see instructions.

6. If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be carried

	back. Enter the loss as a positive number. If you didn’t check box D, enter -0- . . . . . . . . . . .	6	2,278
7	Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . .	7	410,958

8. Short-term capital gain or (loss). Multiply line 7 by 40% (0.40). Enter here and include on line 4 of Schedule D or

on Form 8949 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .

8

393,283

9. Long-term capital gain or (loss). Multiply line 7 by 60% (0.60). Enter here and include on line 11 of Schedule D

or on Form 8949 (see instructions) . . . . . . . . . .

...........

. . .

9

410,959

Part II

Gains and Losses From Straddles. Attach a separate statement listing each straddle and its components.

Section

A—Losses From Straddles

(f) Loss.

(g)

(h) Recognized loss.

(b) Date

If column (e)

(c) Date

(e) Cost or other

Unrecognized

If column (f) is more

(a) Description of property

entered

(d) Gross

is more than (d),

into or

closed out

sales price

basis plus

enter difference.

gain on

than (g), enter

or sold

expense of sale

offsetting

difference.

acquired

Otherwise, enter

-0-.

positions

Otherwise, enter -0-.

10

11a Enter the short-term portion of losses from line 10, column (h), here and include on line 4 of Schedule D or on

2,947

Form 8949. See instructions . . . . . . . . . . . .

...........

. . .

11a

(

)

b. Enter the long-term portion of losses from line 10, column (h), here and include on line 11 of Schedule D or on

Form 8949. See instructions . . . . . . . . . . . . . . . . . . . . . .				.	. . .	11b (	212	)
Section B—Gains From Straddles
	(b) Date	(c) Date			(e) Cost or other		(f) Gain. If column
	entered		(d) Gross				(d) is more than (e),
(a) Description of property		closed out			basis plus
	into or		sales price				enter difference.
		or sold			expense of sale
	acquired						Otherwise, enter -0-.


12

13a Enter the short-term portion of gains from line 12, column (f), here and include on line 4 of Schedule D or on Form							1,710
8949. See instructions . . . . . . . . . . . . . . . . . . . . . . .				.	. . .	13a

b. Enter the long-term portion of gains from line 12, column (f), here and include on line 11 of Schedule D or on Form

8949. See instructions . . . . . . . . . . . . . . . . . . . . . . . .					. . .	13b	241
Part III	Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions)
							(e) Unrecognized
		(b) Date		(c) Fair market value	(d) Cost or other		gain. If column (c) is
	(a) Description of property			on last business day	basis		more than (d), enter
		acquired
				of tax year	as adjusted		difference. Otherwise,

							enter -0-.

14


For Paperwork Reduction Act Notice, see instructions.			Cat. No. 13715G				Form 6781 (2019)

2019 Line Item Estimates—All figures are estimates based on samples.

145

Form 6781

Amounts of selected lines filed (in thousands of dollars)

Gains and Losses From Section 1256

OMB No. 1545-0644

Contracts and Straddles

2019

Department of the Treasury

▶ Go to www.irs.gov/Form6781 for the latest information.

Attachment

Internal Revenue Service

▶ Attach to your tax return.

Sequence No. 82

Name(s) shown on tax return

Total Forms Filed =

417,338

Identifying number

Check all applicable boxes (see instructions).A

Mixed straddle election

C

Mixed straddle account election

B

Straddle-by-straddle identification election

D

Net section 1256 contracts loss election

Part I

Section 1256 Contracts Marked to Market

(a)

Identification of account

(b) (Loss)

(c) Gain

1

2

Add the amounts on line 1 in columns (b) and (c) . .

......

2

(

)

3

Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . .

.....

3

3,473,422

4

Form 1099-B adjustments. See instructions and attach statement . . . . . . . . . .

.....

4

-1,443

5

Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . .

.....

5

3,471,979

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see instructions.

6. If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be carried

	back. Enter the loss as a positive number. If you didn’t check box D, enter -0- . . . . . . . . . . .	6	138,182
7	Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . .	7	3,610,160

8. Short-term capital gain or (loss). Multiply line 7 by 40% (0.40). Enter here and include on line 4 of Schedule D or

on Form 8949 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .

8

1,444,058

9. Long-term capital gain or (loss). Multiply line 7 by 60% (0.60). Enter here and include on line 11 of Schedule D

or on Form 8949 (see instructions) . . . . . . . . . .

...........

. . .

9

2,166,102

Part II

Gains and Losses From Straddles. Attach a separate statement listing each straddle and its components.

Section

A—Losses From Straddles

(f) Loss.

(g)

(h) Recognized loss.

(b) Date

If column (e)

(c) Date

(e) Cost or other

Unrecognized

If column (f) is more

(a) Description of property

entered

(d) Gross

is more than (d),

into or

closed out

sales price

basis plus

enter difference.

gain on

than (g), enter

or sold

expense of sale

offsetting

difference.

acquired

Otherwise, enter

-0-.

positions

Otherwise, enter -0-.

10

11a Enter the short-term portion of losses from line 10, column (h), here and include on line 4 of Schedule D or on

49,225

Form 8949. See instructions . . . . . . . . . . . .

...........

. . .

11a

(

)

b. Enter the long-term portion of losses from line 10, column (h), here and include on line 11 of Schedule D or on

Form 8949. See instructions . . . . . . . . . . . . . . . . . . . . . .				.	. . .	11b (	95,394	)
Section B—Gains From Straddles
	(b) Date	(c) Date			(e) Cost or other		(f) Gain. If column
	entered		(d) Gross				(d) is more than (e),
(a) Description of property		closed out			basis plus
	into or		sales price				enter difference.
		or sold			expense of sale
	acquired						Otherwise, enter -0-.


12

13a Enter the short-term portion of gains from line 12, column (f), here and include on line 4 of Schedule D or on Form							479,329
8949. See instructions . . . . . . . . . . . . . . . . . . . . . . .				.	. . .	13a

b. Enter the long-term portion of gains from line 12, column (f), here and include on line 11 of Schedule D or on Form

8949. See instructions . . . . . . . . . . . . . . . . . . . . . . . .					. . .	13b	330,025
Part III	Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions)
							(e) Unrecognized
		(b) Date		(c) Fair market value	(d) Cost or other		gain. If column (c) is
	(a) Description of property			on last business day	basis		more than (d), enter
		acquired
				of tax year	as adjusted		difference. Otherwise,

							enter -0-.

14


For Paperwork Reduction Act Notice, see instructions.			Cat. No. 13715G				Form 6781 (2019)

146	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 8283	Noncash Charitable Contributions	OMB No. 1545-0908

(Rev. December 2014)	▶ Attach to your tax return if you claimed a total deduction
	of over $500 for all contributed property.	Attachment
Department of the Treasury
	▶ Information about Form 8283 and its separate instructions is at *www.irs.gov/form8283*.	Sequence No. 155
Internal Revenue Service

Name(s) shown on your income tax return_{Total Forms Filed =} _3,931,839		Identifying number
Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Publicly Traded Securities—List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded securities even if the deduction is more than $5,000 (see instructions).

Part IInformation on Donated Property—If you need more space, attach a statement.

		(b) If donated property is a vehicle (see instructions),	(c) Description of donated property
1	(a) Name and address of the		(For a vehicle, enter the year, make, model, and
		check the box. Also enter the vehicle identification
	donee organization		mileage. For securities, enter the company name and
		number (unless Form 1098-C is attached).
			the number of shares.)


A

B

C

D

E

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g).

	(d) Date of the	(e) Date acquired	(f) How acquired	(g) Donor’s cost	(h) Fair market value	(i) Method used to determine
	contribution	by donor (mo., yr.)	by donor	or adjusted basis	(see instructions)	the fair market value

A				2,479,045	3,843,229
B
C
D
E

Part IIPartial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a contribution listed in Part I; also attach the required statement (see instructions).

2aEnter the letter from Part I that identifies the property for which you gave less than an entire interest ▶ If Part II applies to more than one property, attach a separate statement.

b Total amount claimed as a deduction for the property listed in Part I: (1)	For this tax year	▶
(2)	For any prior tax years	▶

c. Name and address of each organization to which any such contribution was made in a prior year (complete only if different

from the donee organization above):

Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d. For tangible property, enter the place where the property is located or kept ▶

e. Name of any person, other than the donee organization, having actual possession of the property ▶

3aIs there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated Yes No property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b. Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to

designate the person having such income, possession, or right to acquire?.............

c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 62299J	Form 8283 (Rev. 12-2014)

	2019 Line Item Estimates—All figures are estimates based on samples.	147
	Amounts of selected lines filed (in thousands of dollars)
Form 8283	Noncash Charitable Contributions	OMB No. 1545-0908

(Rev. December 2014)	▶ Attach to your tax return if you claimed a total deduction
	of over $500 for all contributed property.	Attachment
Department of the Treasury
	▶ Information about Form 8283 and its separate instructions is at *www.irs.gov/form8283*.	Sequence No. 155
Internal Revenue Service

Name(s) shown on your income tax return_{Total Forms Filed =} _3,931,839		Identifying number

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Publicly Traded Securities—List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded securities even if the deduction is more than $5,000 (see instructions).

Part IInformation on Donated Property—If you need more space, attach a statement.

		(b) If donated property is a vehicle (see instructions),	(c) Description of donated property
1	(a) Name and address of the		(For a vehicle, enter the year, make, model, and
		check the box. Also enter the vehicle identification
	donee organization		mileage. For securities, enter the company name and
		number (unless Form 1098-C is attached).
			the number of shares.)


A



B



C



D

E

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g).

	(d) Date of the	(e) Date acquired	(f) How acquired	(g) Donor’s cost	(h) Fair market value	(i) Method used to determine
	contribution	by donor (mo., yr.)	by donor	or adjusted basis	(see instructions)	the fair market value

A				32,242,318	55,818,167
B
C
D
E

Part IIPartial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a contribution listed in Part I; also attach the required statement (see instructions).

2aEnter the letter from Part I that identifies the property for which you gave less than an entire interest ▶ If Part II applies to more than one property, attach a separate statement.

b Total amount claimed as a deduction for the property listed in Part I: (1)	For this tax year	▶
(2)	For any prior tax years	▶

c. Name and address of each organization to which any such contribution was made in a prior year (complete only if different

from the donee organization above):

Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d. For tangible property, enter the place where the property is located or kept ▶

e. Name of any person, other than the donee organization, having actual possession of the property ▶

3aIs there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated Yes No property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b. Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to

designate the person having such income, possession, or right to acquire?.............

c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 62299J	Form 8283 (Rev. 12-2014)

148	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 8283 (Rev. 12-2014)

Name(s) shown on your income tax return

Page 2

Identifying number

Section B. Donated Property Over $5,000 (Except Publicly Traded Securities)—Complete this section for one item (or one group of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of publicly traded securities reported in Section A). Provide a separate form for each property donated unless it is part of a group of similar items. An appraisal is generally required for property listed in Section B. See instructions.

Part IInformation on Donated Property—To be completed by the taxpayer and/or the appraiser.

4. Check the box that describes the type of property donated:

a	Art* (contribution of $20,000 or more)	d	Art* (contribution of less than $20,000)	g	Collectibles**	j
b	Qualified Conservation Contribution	e	Other Real Estate	h	Intellectual Property
c	Equipment	f	Securities	i	Vehicles

Other

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects.

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

5	(a) Description of donated property (if you need			(b) If tangible property was donated, give a brief summary of the overall			(c) Appraised fair

	more space, attach a separate statement)			physical condition of the property at the time of the gift			market value


A							137,808
B
C
D
	(d) Date acquired	(e) How acquired by donor		(f) Donor’s cost or	(g) For bargain sales, enter	See instructions
	by donor (mo., yr.)			adjusted basis	amount received
						(h) Amount claimed as a	(i) Date of contribution

						deduction
A			118,455		2,361	102,874
B
C
D

Part IITaxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. ▶

Signature of taxpayer (donor) ▶Date ▶

Part IIIDeclaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons.

Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign

Here	Signature ▶	Title	Date ▶

Business address (including room or suite no.)				Identifying number

City or town, state, and ZIP code

Part IV	Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date ▶

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.

Does the organization intend to use the property for an unrelated use?...............▶

Yes

No

Name of charitable organization (donee)	Employer identification number

Address (number, street, and room or suite no.)	City or town, state, and ZIP code

Authorized signature	Title	Date

Form 8283 (Rev. 12-2014)

2019 Line Item Estimates—All figures are estimates based on samples.	149
Amounts of selected lines filed (in thousands of dollars)

Form 8283 (Rev. 12-2014)

Name(s) shown on your income tax return

Page 2

Identifying number

Section B. Donated Property Over $5,000 (Except Publicly Traded Securities)—Complete this section for one item (or one group of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of publicly traded securities reported in Section A). Provide a separate form for each property donated unless it is part of a group of similar items. An appraisal is generally required for property listed in Section B. See instructions.

Part IInformation on Donated Property—To be completed by the taxpayer and/or the appraiser.

4. Check the box that describes the type of property donated:

a	Art* (contribution of $20,000 or more)	d	Art* (contribution of less than $20,000)	g	Collectibles**	j
b	Qualified Conservation Contribution	e	Other Real Estate	h	Intellectual Property
c	Equipment	f	Securities	i	Vehicles

Other

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects.

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

5	(a) Description of donated property (if you need			(b) If tangible property was donated, give a brief summary of the overall			(c) Appraised fair

	more space, attach a separate statement)			physical condition of the property at the time of the gift			market value


A							42,462,580
B
C
D
	(d) Date acquired	(e) How acquired by donor		(f) Donor’s cost or	(g) For bargain sales, enter	See instructions
	by donor (mo., yr.)			adjusted basis	amount received
						(h) Amount claimed as a	(i) Date of contribution

						deduction
A			9,089,745		684,884	8,539,747
B
C
D

Part IITaxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. ▶

Signature of taxpayer (donor) ▶Date ▶

Part IIIDeclaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons.

Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign

Here	Signature ▶	Title	Date ▶

Business address (including room or suite no.)				Identifying number

City or town, state, and ZIP code

Part IV	Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date ▶

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.

Does the organization intend to use the property for an unrelated use?	............	...▶	Yes	No

Name of charitable organization (donee)	Employer identification number

Address (number, street, and room or suite no.)	City or town, state, and ZIP code

Authorized signature	Title	Date

Form 8283 (Rev. 12-2014)

150		2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 8396		Mortgage Interest Credit		OMB No. 1545-0074


			(For Holders of Qualified Mortgage Credit Certificates Issued by		2019
			State or Local Governmental Units or Agencies)
			▶ Go to *www.irs.gov/Form8396* for the latest information.
	Department of the Treasury				Attachment
	Internal Revenue Service (99)		▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Sequence No. 138

	Name(s) shown on your tax return		Total Forms Filed = 101,853	Your social security number


	Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return.

Name of Issuer of Mortgage Credit Certificate

Mortgage Credit Certificate Number

Issue date

Before you begin Part I, figure the amounts of any of the following credits you are claiming: credit for the elderly or the disabled, alternative motor vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part ICurrent Year Mortgage Interest Credit

1. Interest paid on the certified indebtedness amount. If someone else (other than your spouse if filing

jointly) also held an interest in the home, enter only your share of the interest paid .......

2. Enter the certificate credit rate shown on your Mortgage Credit Certificate. Do not enter the interest

rate on your home mortgage........................

3. If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced your

mortgage and received a reissued certificate, see the instructions for the amount to enter....

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040 or 1040-SR) by the amount on line 3.

4Enter any 2016 credit carryforward from line 16 of your 2018 Form 8396 ..........

5Enter any 2017 credit carryforward from line 14 of your 2018 Form 8396 ..........

6Enter any 2018 credit carryforward from line 17 of your 2018 Form 8396 ..........

7Add lines 3 through 6 ...........................

8. Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet. See instructions .

9. Current year mortgage interest credit. Enter the smaller of line 7 or line 8. Also include this amount in the total on Schedule 3 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 51. Check box c on that line and enter “8396” in the space next to that box . . . . . . . . . . . . . . . .

1

2

3

4

5

6

7

8

9

%

97,344

8,639

9,643

13,240

99,553

95,058

92,758

Part IIMortgage Interest Credit Carryforward to 2020 (Complete only if line 9 is less than line 7.)

10	Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .			10
11	Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . .			11
12	Enter the larger of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . .			12
13	Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . .			13
14	2018 credit carryforward to 2020.	Enter the smaller of line 6 or line 13 . . . . . . . . . .		14
15	Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . . .			15
16	2017 credit carryforward to 2020.	Enter the smaller of line 5 or line 15 . . . . . . . . . .		16
17	2019 credit carryforward to 2020.	Subtract line 9 from line 3. If zero or less, enter -0- . . . . .		17
For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 62502X		Form 8396 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.			151
		Amounts of selected lines filed (in thousands of dollars)
Form 8396		Mortgage Interest Credit		OMB No. 1545-0074


		(For Holders of Qualified Mortgage Credit Certificates Issued by		2019
		State or Local Governmental Units or Agencies)
		▶ Go to *www.irs.gov/Form8396* for the latest information.
Department of the Treasury				Attachment
Internal Revenue Service (99)		▶ Attach to Form 1040, 1040-SR, or 1040-NR.		Sequence No. 138

Name(s) shown on your tax return		Total Forms Filed = 101,853	Your social security number


Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return.

Name of Issuer of Mortgage Credit Certificate

Mortgage Credit Certificate Number

Issue date

Before you begin Part I, figure the amounts of any of the following credits you are claiming: credit for the elderly or the disabled, alternative motor vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part ICurrent Year Mortgage Interest Credit

1. Interest paid on the certified indebtedness amount. If someone else (other than your spouse if filing

jointly) also held an interest in the home, enter only your share of the interest paid .......

2. Enter the certificate credit rate shown on your Mortgage Credit Certificate. Do not enter the interest

rate on your home mortgage........................

3. If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced your

mortgage and received a reissued certificate, see the instructions for the amount to enter....

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040 or 1040-SR) by the amount on line 3.

4Enter any 2016 credit carryforward from line 16 of your 2018 Form 8396 ..........

5Enter any 2017 credit carryforward from line 14 of your 2018 Form 8396 ..........

6Enter any 2018 credit carryforward from line 17 of your 2018 Form 8396 ..........

7Add lines 3 through 6 ...........................

8. Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet. See instructions .

9. Current year mortgage interest credit. Enter the smaller of line 7 or line 8. Also include this amount in the total on Schedule 3 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 51. Check box c on that line and enter “8396” in the space next to that box . . . . . . . . . . . . . . . .

1

2

%

3. 154,058

4. 16,862

5. 47,189

6. 19,355

7. 237,464

8. 604,010

9. 142,747

Part IIMortgage Interest Credit Carryforward to 2020 (Complete only if line 9 is less than line 7.)

10	Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .			10
11	Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . .			11
12	Enter the larger of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . .			12
13	Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . .			13
14	2018 credit carryforward to 2020.	Enter the smaller of line 6 or line 13 . . . . . . . . . .		14
15	Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . . .			15
16	2017 credit carryforward to 2020.	Enter the smaller of line 5 or line 15 . . . . . . . . . .		16
17	2019 credit carryforward to 2020.	Subtract line 9 from line 3. If zero or less, enter -0- . . . . .		17
For Paperwork Reduction Act Notice, see your tax return instructions.			Cat. No. 62502X		Form 8396 (2019)

152			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 8582		Passive Activity Loss Limitations		OMB No. 1545-1008


			▶ See separate instructions.		2019
	Department of the Treasury		▶ Attach to Form 1040, Form 1040-SR, or Form 1041.
			▶ Go to *www.irs.gov/Form8582* for instructions and the latest information.		Attachment	88
	Internal Revenue Service (99)				Sequence No.
	Name(s) shown on return		Total Forms Filed = 7,892,207	Identifying number


	Part I	2019 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see
Special Allowance for Rental Real Estate Activities in the instructions.)
1a	Activities with net income (enter the amount from Worksheet 1, column (a)) .	1a		2,543,977
b	Activities with net loss (enter the amount from Worksheet 1, column (b)) . .	1b	(	3,291,651	)
c	Prior years’ unallowed losses (enter the amount from Worksheet 1, column (c))	1c	(	1,683,414	)
d	Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . .	. .		.....		1d 4,781,658
Commercial Revitalization Deductions From Rental Real Estate Activities
2a	Commercial revitalization deductions from Worksheet 2, column (a) . . .	2a	(	*	)

b. Prior year unallowed commercial revitalization deductions from Worksheet 2,

c	column (b) . . . . . . . . . . . . . . . . . . . . . .	2b	(	*	)	2c (	45	)
	Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . .	. . .		....
All Other Passive Activities				2,703,331
3a	Activities with net income (enter the amount from Worksheet 3, column (a)) .	3a
b	Activities with net loss (enter the amount from Worksheet 3, column (b)) . .	3b	(	1,865,910	)
c	Prior years’ unallowed losses (enter the amount from Worksheet 3, column (c))	3c	(	1,422,589	)
d	Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . .	. . .		....		3d	4,003,949

4. Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 2b, or 3c.

Report the losses on the forms and schedules normally used . . . . . . . . . . . . . .		4	7,879,975
If line 4 is a loss and:	• Line 1d is a loss, go to Part II.

Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III.

Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5	Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . . .
6	Enter $150,000. If married filing separately, see instructions . . . . . .	6	2,766,060
7	Enter modified adjusted gross income, but not less than zero. See instructions	7	2,934,472
	Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter -0- on
	line 10. Otherwise, go to line 8.
8	Subtract line 7 from line 6 . . . . . . . . . . . . . . . . .	8	1,396,828

9. Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions

10Enter the smaller of line 5 or line 9......................

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

5. 2,790,606

9. 1,396,828

101,396,828

Part IIISpecial Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions .

12	Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . .
13	Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . . .
14	Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . . .
Part IV		Total Losses Allowed

11. *

12.

13. 27

14. *

15	Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . . .		15	1,245,617
16	Total losses allowed from all passive activities for 2019. Add lines 10, 14, and 15. See instructions
	to find out how to report the losses on your tax return . . . . . . . . . . . . . . . .		16	3,736,272
For Paperwork Reduction Act Notice, see instructions.		Cat. No. 63704F		Form 8582 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.				153
	Amounts of selected lines filed (in thousands of dollars)
Form 8582	Passive Activity Loss Limitations			OMB No. 1545-1008



		▶ See separate instructions.		2019
Department of the Treasury	▶ Attach to Form 1040, Form 1040-SR, or Form 1041.
	▶ Go to *www.irs.gov/Form8582* for instructions and the latest information.			Attachment	88
Internal Revenue Service (99)				Sequence No.
Name(s) shown on return	Total Forms Filed =	7,892,207	Identifying number

Part I2019 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see
Special Allowance for Rental Real Estate Activities in the instructions.)
1a	Activities with net income (enter the amount from Worksheet 1, column (a)) .	1a		92,711,892
b	Activities with net loss (enter the amount from Worksheet 1, column (b)) . .	1b	(	50,068,780	)
c	Prior years’ unallowed losses (enter the amount from Worksheet 1, column (c))	1c	(	81,543,670	)
d	Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . .	. .		.....		1d -38,900,558
Commercial Revitalization Deductions From Rental Real Estate Activities
2a	Commercial revitalization deductions from Worksheet 2, column (a) . . .	2a	(	*	)

b. Prior year unallowed commercial revitalization deductions from Worksheet 2,

c	column (b) . . . . . . . . . . . . . . . . . . . . . .	2b	(	*	)	2c (	1,245	)
	Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . .	. . .		....
All Other Passive Activities				168,882,734
3a	Activities with net income (enter the amount from Worksheet 3, column (a)) .	3a
b	Activities with net loss (enter the amount from Worksheet 3, column (b)) . .	3b	(	70,433,818	)
c	Prior years’ unallowed losses (enter the amount from Worksheet 3, column (c))	3c	(	104,597,112	)
d	Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . .	. . .		....		3d	-6,148,196

4. Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 2b, or 3c.

Report the losses on the forms and schedules normally used . . . . . . . . . . . . . .		4	-45,049,999
If line 4 is a loss and:	• Line 1d is a loss, go to Part II.

Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III.

Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5	Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . . .
6	Enter $150,000. If married filing separately, see instructions . . . . . .	6	414,088,750
7	Enter modified adjusted gross income, but not less than zero. See instructions	7	845,548,610
	Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter -0- on
	line 10. Otherwise, go to line 8.
8	Subtract line 7 from line 6 . . . . . . . . . . . . . . . . .	8	84,238,609

9. Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions

10Enter the smaller of line 5 or line 9......................

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

5. 108,011,503

9. 26,181,557

1013,466,092

Part IIISpecial Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions .

12	Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . .
13	Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . . .
14	Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . . .
Part IV		Total Losses Allowed

11. *

12.

13. 48,060

14. *

15	Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . . .		15	33,583,116
16	Total losses allowed from all passive activities for 2019. Add lines 10, 14, and 15. See instructions
	to find out how to report the losses on your tax return . . . . . . . . . . . . . . . .		16	82,475,197
For Paperwork Reduction Act Notice, see instructions.		Cat. No. 63704F		Form 8582 (2019)

* Data not shown because of the small number of sample returns on which they are based.

154			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 8586		Low-Income Housing Credit			OMB No. 1545-0984


	(Rev. December 2016)			▶ Attach to your tax return.
						Attachment
	Department of the Treasury
			▶ Information about Form 8586 and its instructions is at *www.irs.gov/form8586*.			Sequence No. 36a
	Internal Revenue Service (99)

	Name(s) shown on return		Total Forms Filed =	4,264	Identifying number


	Part I	Buildings Placed in Service Before 2008

1. Number of Forms 8609-A attached for buildings placed in service before

2008......................▶

2. Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since

the close of the preceding tax year?

Yes

No

If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule.

(i)(ii)(iii)(iv)

3. Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008

(see instructions)..........................

4. Low-income housing credit for buildings placed in service before 2008 from partnerships, S

corporations, estates, and trusts.....................

5. Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, Part III, line 1d, column (c)...................

6Amount allocated to beneficiaries of the estate or trust (see instructions) ........

7. Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, Part III, line 1d,

column (c)............................

Part IIBuildings Placed in Service After 2007

3

4

5

6

7

*

403

426

8. Number of Forms 8609-A attached for buildings placed in service after

2007......................▶

9. Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since

the close of the preceding tax year?

Yes

No

If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule.

(i)(ii)(iii)(iv)

10. Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007

(see instructions) . . . . . . . . .	.......	.	. .	. .	.....	10	*
11 Low-income housing credit for buildings	placed in service	after	2007	from	partnerships,		528
S corporations, estates, and trusts. . . .	.......	.	. .	. .	.....	11

12. Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop

here and report this amount on Schedule K. All others, stop here and report this amount on		529
Form 3800, Part III, line 4d, column (c) . . . . . . . . . . . . . . . . . . .	12
13 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . .	13

14. Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, Part III,

line 4d, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . .		14
For Paperwork Reduction Act Notice, see General Instructions.	Cat. No. 63987I	Form 8586 (Rev. 12-2016)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.			155
	Amounts of selected lines filed (in thousands of dollars)
Form 8586	Low-Income Housing Credit			OMB No. 1545-0984


(Rev. December 2016)		▶ Attach to your tax return.
				Attachment
Department of the Treasury
	▶ Information about Form 8586 and its instructions is at *www.irs.gov/form8586*.			Sequence No. 36a
Internal Revenue Service (99)

Name(s) shown on return	Total Forms Filed =	4,264	Identifying number

Part IBuildings Placed in Service Before 2008

1. Number of Forms 8609-A attached for buildings placed in service before

2008......................▶

2. Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since

the close of the preceding tax year?

Yes

No

If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule.

(i)(ii)(iii)(iv)

3. Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008

(see instructions)..........................

4. Low-income housing credit for buildings placed in service before 2008 from partnerships, S

corporations, estates, and trusts.....................

5. Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here

and report this amount on Schedule K. All others, stop here and report this amount on Form 3800, Part III, line 1d, column (c) . . . . . . . . . . . . . . . . . . .

6Amount allocated to beneficiaries of the estate or trust (see instructions) ........

7. Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, Part III, line 1d,

column (c)............................

Part IIBuildings Placed in Service After 2007

3

4

5

6

7

*

749

2,120

8. Number of Forms 8609-A attached for buildings placed in service after

2007......................▶

9. Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since

the close of the preceding tax year?

Yes

No

If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule.

(i)(ii)(iii)(iv)

10. Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007

	(see instructions) . . . . . . . . . . . . . . . . . . . . . .	....	10	*
11	Low-income housing credit for buildings placed in service after 2007 from	partnerships,		15,479
	S corporations, estates, and trusts. . . . . . . . . . . . . . . . .	....	11
12	Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop
	here and report this amount on Schedule K. All others, stop here and report this amount on			15,620
	Form 3800, Part III, line 4d, column (c) . . . . . . . . . . . . . . .	....	12
13	Amount allocated to beneficiaries of the estate or trust (see instructions) . . . .	....	13

14. Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, Part III,

line 4d, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . .		14
For Paperwork Reduction Act Notice, see General Instructions.	Cat. No. 63987I	Form 8586 (Rev. 12-2016)

* Data not shown because of the small number of sample returns on which they are based.

156	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 8606

Nondeductible IRAs

OMB No. 1545-0074

▶ Go to www.irs.gov/Form8606 for instructions and the latest information.

2019

Department of the Treasury

▶ Attach to 2019 Form 1040, 1040-SR, or 1040-NR.

Internal Revenue Service (99)

Attachment

Sequence No. 48

Name. If married, file a separate form for each spouse required to file 2019 Form 8606. See instructions.

Your social security number

Total Forms Filed =

2,710,268

Fill in Your Address

▲

Home address (number and street, or P.O. box if mail is not delivered to your home)

Apt. no.

Only if You Are

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions).

Filing This Form by

Itself and Not With

Your Tax Return

Foreign country name

Foreign province/state/county

Foreign postal code

Part I

Nondeductible

Contributions to Traditional IRAs

and Distributions From Traditional,

SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2019.

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2019 and you made nondeductible contributions to a

traditional IRA in 2019 or an earlier year. For this purpose, a distribution does not include a rollover (other than a

repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), qualified charitable distribution,

one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.

• You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2019 and you made

nondeductible contributions to a traditional IRA in 2019 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2019, including those made for 2019

874,425

from January 1, 2020, through April 15, 2020. See instructions . . . . . . . . . . . .

.

1

2

Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . .

.

2

1,009,665

3

Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

3

1,575,488

In 2019, did you take a distribution

No

▶ Enter the amount from line 3 on line 14.

from traditional, SEP, or SIMPLE IRAs,

Do not complete the rest of Part I.

or make a Roth IRA conversion?

Yes

▶ Go to line 4.

30,312

4 Enter those contributions included on line 1 that were made from January 1, 2020, through April 15, 2020

4

5

Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . .

.

5

1,569,227

6. Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December 31, 2019, plus any outstanding rollovers. Subtract any repayments of qualified

disaster distributions (see 2019 Forms 8915-C and 8915-D) . . . . . .

6

436,056

7. Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2019. Do not include rollovers (other than repayments of qualified disaster distributions (see 2019 Forms 8915-C and 8915-D)), qualified charitable distributions, a one-time distribution to fund an HSA, conversions to a Roth IRA, certain

returned contributions, or recharacterizations of traditional IRA contributions		531,781
(see instructions) . . . . . . . . . . . . . . . . . . . .	7

8. Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to

Roth IRAs in 2019. Also enter this amount on line 16 .	. .		......		8	102,517
9 Add lines 6, 7, and 8 . . . . . . . . . . .		9		636,305

10. Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3

places. If the result is 1.000 or more, enter “1.000” . . . . . . . . .

10

491,681

11. Multiply line 8 by line 10. This is the nontaxable portion of the amount you

converted to Roth IRAs. Also enter this amount on line 17 . . . . . . .

11

97,224

12. Multiply line 7 by line 10. This is the nontaxable portion of your distributions

	that you did not convert to a Roth IRA . . . . . . . . . . . . .	12	484,708
13	Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . .			13	708,761
14	Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2019 and earlier years .			14	1,385,601
15a	Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . .			15a	496,884

b. Enter the amount on line 15a attributable to qualified disaster distributions from 2019 Forms 8915-C and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 22, or 2019 Form

8915-D, line 13, as applicable . . . . . . . . . . . . . . . . . . . . . . . . 15b

11,247

c. Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b . . .	. . . . . . . . . 15c	496,637
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age
59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 63966F	Form 8606 (2019)

		2019 Line Item Estimates—All figures are estimates based on samples.							157
			Amounts of selected lines filed (in thousands of dollars)
Form 8606			Nondeductible IRAs					OMB No. 1545-0074



			▶ Go to *www.irs.gov/Form8606* for instructions and the latest information.				2019
Department of the Treasury			▶ Attach to 2019 Form 1040, 1040-SR, or 1040-NR.
Internal Revenue Service (99)								Attachment	48
								Sequence No.
Name. If married, file a separate form for each spouse required to file 2019 Form 8606. See instructions.						Your social security number
			Total Forms Filed =	2,710,268

Fill in Your Address		▲	Home address (number and street, or P.O. box if mail is not delivered to your home)					Apt. no.


Only if You Are
			City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions).
Filing This Form by

Itself and Not With
Your Tax Return			Foreign country name		Foreign province/state/county	Foreign postal code

Part I	Nondeductible		Contributions to Traditional IRAs		and Distributions From Traditional,	SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2019.

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2019 and you made nondeductible contributions to a traditional IRA in 2019 or an earlier year. For this purpose, a distribution does not include a rollover (other than a repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), qualified charitable distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.

• You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2019 and you made nondeductible contributions to a traditional IRA in 2019 or an earlier year.

1	Enter your nondeductible contributions to traditional IRAs for 2019, including those made for 2019					5,911,865
	from January 1, 2020, through April 15, 2020. See instructions . . . . . . . . . . . . .				1
2	Enter your total basis in traditional IRAs. See instructions .		..............		2	32,270,220
3	Add lines 1 and 2 . . . . . . . . . . . . . .		..............		3	38,182,085
	In 2019, did you take a distribution	No		▶ Enter the amount from line 3 on line 14.

	from traditional, SEP, or SIMPLE IRAs,			Do not complete the rest of Part I.
4	or make a Roth IRA conversion?	Yes	▶ Go to line 4.			195,826

	Enter those contributions included on line 1 that were made from January 1, 2020, through April 15, 2020				4
5	Subtract line 4 from line 3 . . . . . . . . . . .		..............		5	37,986,259

6. Enter the value of all your traditional, SEP, and SIMPLE IRAs as of December 31, 2019, plus any outstanding rollovers. Subtract any repayments of qualified

7. Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2019. Do not include rollovers (other than repayments of qualified disaster distributions (see 2019 Forms 8915-C and 8915-D)), qualified charitable distributions, a one-time distribution to fund an HSA, conversions to a Roth IRA, certain

disaster distributions (see 2019 Forms 8915-C and 8915-D) . . . . . .

₆297,902,657

returned contributions, or recharacterizations of traditional IRA contributions		17,620,387
(see instructions) . . . . . . . . . . . . . . . . . . . .	7

8. Enter the net amount you converted from traditional, SEP, and SIMPLE IRAs to

Roth IRAs in 2019. Also enter this amount on line 16 .	........			8	2,792,368
9 Add lines 6, 7, and 8 . . . . . . . . . . .		9	318,315,411

10. Divide line 5 by line 9. Enter the result as a decimal rounded to at least 3

places. If the result is 1.000 or more, enter “1.000” . . . . . . . . .	10	1,466,212

11. Multiply line 8 by line 10. This is the nontaxable portion of the amount you

converted to Roth IRAs. Also enter this amount on line 17 . . . . . . .

11

949,118

12. Multiply line 7 by line 10. This is the nontaxable portion of your distributions

	that you did not convert to a Roth IRA . . . . . . . . . . . . .	12	1,630,069
13	Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . .			13	3,857,956
14	Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2019 and earlier years .			14	34,324,129
15a	Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . .			15a	16,269,239

b. Enter the amount on line 15a attributable to qualified disaster distributions from 2019 Forms 8915-C and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 22, or 2019 Form

8915-D, line 13, as applicable . . . . . . . . . . . . . . . . . . . . . . . . 15b

119,112

c. Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b . . . . . . . . . . . .		15c 16,150,126
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under age
59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 63966F	Form 8606 (2019)

¹⁵⁸2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 8606 (2019)Page 2

Part II2019 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2019.

16. If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted

from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2019.............

17. If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on

line 16 (see instructions) ..........................

18. Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b............

Part IIIDistributions From Roth IRAs

16. 396,695

17. 239,652

18. 265,064

Complete this part only if you took a distribution from a Roth IRA in 2019. For this purpose, a distribution does not include a rollover (other than a repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see instructions).

19

Enter your total nonqualified distributions from Roth IRAs in 2019, including any qualified first-time

homebuyer distributions, and any qualified disaster distributions (see instructions). Also see 2019

413,491

Forms 8915-C and 8915-D . . . . . . . . . . . . . . . . . . . . .

....

19

20

Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced

5,490

by the total of all your prior qualified first-time homebuyer distributions . . . . . .

....

20

21

Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . .

....

21

409,750

22

Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here .

....

22

251,616

23

Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you

227,429

may be subject to an additional tax (see instructions) . . . . . . . . . . . .

....

23

24

Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified

24,303

retirement plans to a Roth IRA. See instructions . . . . . . . . . . . . . .

....

24

25a

Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . .

....

25a

208,528

b Enter the amount on line 25a attributable to qualified disaster distributions from 2019 Forms 8915-C

and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 23, or 2019 Form

8915-D, line 14, as applicable . . . . . . . . . . . . . . . . . . . .

....

25b

*

c

Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b. . . . . . . . .

....

25c

207,516

Sign Here Only if You

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and

Are Filing This Form

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

▲

by Itself and Not With

Your Tax Return

Your signature

Date

Paid

Print/Type preparer’s name

Preparer’s signature

Date

Check

if

PTIN

self-employed

Preparer

Firm’s name

▶

Firm’s EIN ▶

Use Only

Firm’s address ▶

Phone no.

Form 8606 (2019)

* Data not shown because of the small number of sample returns on which they are based.

	2019 Line Item Estimates—All figures are estimates based on samples.	159
	Amounts of selected lines filed (in thousands of dollars)
Form 8606 (2019)		Page 2

Part II	2019 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
	Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2019.

16. If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted

from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2019.............

17. If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount on

line 16 (see instructions) ..........................

18. Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b............

Part IIIDistributions From Roth IRAs

16. 9,978,209

17. 2,687,636

18. 7,290,573

Complete this part only if you took a distribution from a Roth IRA in 2019. For this purpose, a distribution does not include a rollover (other than a repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see instructions).

19

Enter your total nonqualified distributions from Roth IRAs in 2019, including any qualified first-time

homebuyer distributions, and any qualified disaster distributions (see instructions). Also see 2019

3,739,148

Forms 8915-C and 8915-D . . . . . . . . . . . . . . . . . . . . .

....

19

20

Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 reduced

32,427

by the total of all your prior qualified first-time homebuyer distributions . . . . . .

....

20

21

Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . .

....

21

3,707,690

22

Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here .

....

22

4,422,580

23

Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you

1,388,369

may be subject to an additional tax (see instructions) . . . . . . . . . . . .

....

23

24

Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified

908,919

retirement plans to a Roth IRA. See instructions . . . . . . . . . . . . . .

....

24

25a

Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . .

....

25a

1,095,922

b Enter the amount on line 25a attributable to qualified disaster distributions from 2019 Forms 8915-C

and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 23, or 2019 Form

8915-D, line 14, as applicable . . . . . . . . . . . . . . . . . . . .

....

25b

*

c

Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2019

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b. . . . . . . . .

....

25c

1,092,491

Sign Here Only if You

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and

Are Filing This Form

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

▲

by Itself and Not With

Your Tax Return

Your signature

Date

Paid

Print/Type preparer’s name

Preparer’s signature

Date

Check

if

PTIN

self-employed

Preparer

Firm’s name

▶

Firm’s EIN ▶

Use Only

Firm’s address ▶

Phone no.

Form 8606 (2019)

* Data not shown because of the small number of sample returns on which they are based.

160	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 8615	Tax for Certain Children Who		OMB No. 1545-0074


	Have Unearned Income
			2019
Department of the Treasury	▶ Attach to your Form 1040 or Form 1040-NR.
	▶ Go to *www.irs.gov/Form8615* for instructions and the latest information.		Attachment
Internal Revenue Service (99)			Sequence No. 33
Name shown on return	Total Forms Filed = 359,546	Your social security number

Before you begin: If you must use the Schedule D Tax Worksheet or have income from farming or fishing, see the instructions. Also see Pub. 929, Tax Rules for Children and Dependents. It explains how to figure your tax using the Schedule D Tax Worksheet or Schedule J (Form 1040 or 1040-SR).

A Parent’s name (first, initial, and last). Caution: See the instructions before completing.

B Parent’s social security number

Part I		Net Unearned Income
1	Enter your unearned income. See the instructions . . . . . . . . . . . .			.....	1	359,546
2	If you did not itemize deductions on Schedule A (Form 1040 or Form 1040-NR), enter $2,200.					359,546
	Otherwise, see the instructions . . . . . . . . . . . . . . . . . . .			.....	2
3	Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do attach it					359,546
	to your return . . . . . . . . . . . . . . . . . . . . . . . .			.....	3
4	Enter your taxable income from Form 1040, line 11b; or Form 1040-NR, line 41. If you file Form 2555,					319,810
	see the instructions . . . . . . . . . . . . . . . . . . . . . .			.....	4
5	Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do attach it					319,810
	to your return . . . . . . . . . . . . . . . . . . . . . . . .			.....	5
Part II		Tax
6	Subtract line 5 from line 4 . . . . . . . . . . . . . . . . .		6	274,178

7. Enter the tax on the amount on line 4. See the instructions. If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040 or 1040-SR) is used to figure the tax, check here. If applicable, include this amount on your Form 1040, line 12a; or Form 1040-NR,

line 42. See the instructions. If you file Form 2555, see the instructions	........▶	7	270,685
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 64113U		Form 8615 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.			161
	Amounts of selected lines filed (in thousands of dollars)
Form 8615	Tax for Certain Children Who		OMB No. 1545-0074


	Have Unearned Income
			2019
Department of the Treasury	▶ Attach to your Form 1040 or Form 1040-NR.
Internal Revenue Service (99)	▶ Go to *www.irs.gov/Form8615* for instructions and the latest information.		Attachment	33
			Sequence No.
Name shown on return	Total Forms Filed = 359,546	Your social security number

Before you begin: If you must use the Schedule D Tax Worksheet or have income from farming or fishing, see the instructions. Also see Pub. 929, Tax Rules for Children and Dependents. It explains how to figure your tax using the Schedule D Tax Worksheet or Schedule J (Form 1040 or 1040-SR).

A Parent’s name (first, initial, and last). Caution: See the instructions before completing.

B Parent’s social security number

Part I		Net Unearned Income
1	Enter your unearned income. See the instructions . . . . . . . . . . . .			.....	1	5,732,666
2	If you did not itemize deductions on Schedule A (Form 1040 or Form 1040-NR), enter $2,200.					793,023
	Otherwise, see the instructions . . . . . . . . . . . . . . . . . . .			.....	2
3	Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do attach it					4,939,643
	to your return . . . . . . . . . . . . . . . . . . . . . . . .			.....	3
4	Enter your taxable income from Form 1040, line 11b; or Form 1040-NR, line 41. If you file Form 2555,					5,063,913
	see the instructions . . . . . . . . . . . . . . . . . . . . . .			.....	4
5	Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do attach it					4,533,054
	to your return . . . . . . . . . . . . . . . . . . . . . . . .			.....	5
Part II		Tax
6	Subtract line 5 from line 4 . . . . . . . . . . . . . . . . .		6	530,859

7. Enter the tax on the amount on line 4. See the instructions. If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040 or 1040-SR) is used to figure the tax, check here. If applicable, include this amount on your Form 1040, line 12a; or Form 1040-NR,

line 42. See the instructions. If you file Form 2555, see the instructions	........▶	7	937,092
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 64113U		Form 8615 (2019)

162	2019 Line Item Estimates—All figures are estimates based on samples.
	Number of returns filed for selected lines

Form 8801			Credit for Prior Year Minimum Tax—					OMB No. 1545-1073


			Individuals, Estates, and Trusts
								2019
Department of the Treasury			▶ Go to *www.irs.gov/Form8801* for instructions and the latest information.
								Attachment
Internal Revenue Service (99)			▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041.					Sequence No. 74
Name(s) shown on return			Total Forms Filed =	441,466	Identifying		number


Part I		Net Minimum Tax on Exclusion Items
1	Combine lines 1 and 2e of your 2018 Form 6251. Estates and trusts, see instructions . . . . . .					1			377,050
2	Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . .					2			372,619
3	Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . .					3			⁽10,111	)
4	Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more than
	$718,800 and you were married filing separately for 2018, see instructions . . . . . . . . .					4			350,937
5	Enter: $109,400 if married filing jointly or qualifying widow(er) for 2018; $70,300 if single or head of
	household for 2018; or $54,700 if married filing separately for 2018. Estates and trusts, enter $24,600					5			441,466
6	Enter: $1,000,000 if married filing jointly or qualifying widow(er) for 2018; $500,000 if single, head of								441,466
	household, or married filing separately for 2018. Estates and trusts, enter $81,900 . . . . . . .					6
7	Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 . . . . . .					7			61,020
8	Multiply line 7 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . .					8			61,020
9	Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2018, see instructions					9			414,222
10	Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form								262,626
	1040-NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . .					10
11	• If for 2018 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter.				}

	• If for 2018 you reported capital gain distributions directly on Schedule 1 (Form 1040), line
	13; you reported qualified dividends on Form 1040, line 3a (Form 1041, line 2b(2)); or you
	had a gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 18a and 19, column (2),
	of	Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line
	55 here. Form 1040-NR filers, see instructions.					11			256,702
	• All others: If line 10 is $191,100 or less ($95,550 or less if married filing separately for
	2018), multiply line 10 by 26% (0.26). Otherwise, multiply line 10 by 28% (0.28) and subtract
	$3,822 ($1,911 if married filing separately for 2018) from the result. Form 1040-NR filers, see
	instructions.
12	Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . .					12			80,912
13	Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . .					13			254,545
14	Enter the amount from your 2018 Form 6251, line 10, or 2018 Form 1041, Schedule I, line 55 . . .					14			267,238
15	Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . .					15			52,983
For Paperwork Reduction Act Notice, see instructions.				Cat. No. 10002S					Form 8801 (2019)

				2019 Line Item Estimates—All figures are estimates based on samples.					163
				Amounts of selected lines filed (in thousands of dollars)

	Form 8801			Credit for Prior Year Minimum Tax—					OMB No. 1545-1073


				Individuals, Estates, and Trusts
									2019
	Department of the Treasury			▶ Go to *www.irs.gov/Form8801* for instructions and the latest information.
									Attachment
	Internal Revenue Service (99)			▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041.					Sequence No. 74
	Name(s) shown on return			Total Forms Filed =	441,466	Identifying		number


	Part I		Net Minimum Tax on Exclusion Items
1		Combine lines 1 and 2e of your 2018 Form 6251. Estates and trusts, see instructions . . . . . .					1			203,768,606
2		Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . .					2			7,559,805
3		Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . .					3			⁽3,038,800	)
4		Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more than
		$718,800 and you were married filing separately for 2018, see instructions . . . . . . . . .					4			213,774,387
5		Enter: $109,400 if married filing jointly or qualifying widow(er) for 2018; $70,300 if single or head of
		household for 2018; or $54,700 if married filing separately for 2018. Estates and trusts, enter $24,600					5			42,089,655
6		Enter: $1,000,000 if married filing jointly or qualifying widow(er) for 2018; $500,000 if single, head of								351,180,969
		household, or married filing separately for 2018. Estates and trusts, enter $81,900 . . . . . . .					6
7		Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 . . . . . .					7			110,932,417
8		Multiply line 7 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . .					8			27,733,112
9		Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2018, see instructions					9			38,251,104
10		Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form								188,246,391
		1040-NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . .					10
11		• If for 2018 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter.				}

		• If for 2018 you reported capital gain distributions directly on Schedule 1 (Form 1040), line
		13; you reported qualified dividends on Form 1040, line 3a (Form 1041, line 2b(2)); or you
		had a gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 18a and 19, column (2),
		of	Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line
		55 here. Form 1040-NR filers, see instructions.					11			40,966,959
		• All others: If line 10 is $191,100 or less ($95,550 or less if married filing separately for
		2018), multiply line 10 by 26% (0.26). Otherwise, multiply line 10 by 28% (0.28) and subtract
		$3,822 ($1,911 if married filing separately for 2018) from the result. Form 1040-NR filers, see
		instructions.
12		Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . .					12			1,488,980
13		Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . .					13			39,509,375
14		Enter the amount from your 2018 Form 6251, line 10, or 2018 Form 1041, Schedule I, line 55 . . .					14			41,066,707
15		Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . .					15			1,392,902
	For Paperwork Reduction Act Notice, see instructions.				Cat. No. 10002S					Form 8801 (2019)

164			2019 Line Item Estimates—All figures are estimates based on samples.
			Number of returns filed for selected lines
	Form 8801 (2019)				Page 2

	Part II		Minimum Tax Credit and Carryforward to 2020
16		Enter the amount from your 2018 Form 6251, line 11, or 2018 Form 1041, Schedule I, line 56 . . .		16	91,642
17		Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . .		17
18		Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . .		18	83,667
19		2018 credit carryforward. Enter the amount from your 2018 Form 8801, line 26 . . . . . . .		19	317,086
20		Enter your 2018 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . .		20	*
21		Combine lines 18 through 20. If zero or less, stop here and see the instructions . . . . . . . .		21	361,500
22		Enter your 2019 regular income tax liability minus allowable credits (see instructions) . . . . . .		22	295,375
23		Enter the amount from your 2019 Form 6251, line 9, or 2019 Form 1041, Schedule I, line 52 . . . .		23	261,552
24		Subtract line 23 from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . . .		24	243,897
25		Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2019
		Schedule 3 (Form 1040 or 1040-SR), line 6 (check box b); Form 1040-NR, line 51 (check box b); or
		Form 1041, Schedule G, line 2c. . . . . . . . . . . . . . . . . . . . . . . .		25	243,897

26. Credit carryforward to 2020. Subtract line 25 from line 21. Keep a record of this amount because

you may use it in future years . . . . . . . . . . . . . . . . . . . . . . . .

26

213,918

Form 8801 (2019)

* Data not shown because of the small number of sample returns on which they are based.

		2019 Line Item Estimates—All figures are estimates based on samples.		165
		Amounts of selected lines filed (in thousands of dollars)
Form 8801 (2019)				Page 2

Part II		Minimum Tax Credit and Carryforward to 2020
16	Enter the amount from your 2018 Form 6251, line 11, or 2018 Form 1041, Schedule I, line 56 . . .		16	2,196,012
17	Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . .		17
18	Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . .		18	803,110
19	2018 credit carryforward. Enter the amount from your 2018 Form 8801, line 26 . . . . . . .		19	7,575,884
20	Enter your 2018 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . .		20	*
21	Combine lines 18 through 20. If zero or less, stop here and see the instructions . . . . . . . .		21	8,856,923
22	Enter your 2019 regular income tax liability minus allowable credits (see instructions) . . . . . .		22	37,615,613
23	Enter the amount from your 2019 Form 6251, line 9, or 2019 Form 1041, Schedule I, line 52 . . . .		23	35,519,095
24	Subtract line 23 from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . . .		24	3,469,258
25	Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2019
	Schedule 3 (Form 1040 or 1040-SR), line 6 (check box b); Form 1040-NR, line 51 (check box b); or
	Form 1041, Schedule G, line 2c. . . . . . . . . . . . . . . . . . . . . . . .		25	1,549,063

26. Credit carryforward to 2020. Subtract line 25 from line 21. Keep a record of this amount because

you may use it in future years . . . . . . . . . . . . . . . . . . . . . . . .	26 7,307,860
	Form 8801 (2019)

* Data not shown because of the small number of sample returns on which they are based.

¹⁶⁶2019 Line Item Estimates—All figures are estimates based on samples.

Number of returns filed for selected lines

Form 8801 (2019)Page 3

Part IIITax Computation Using Maximum Capital Gains Rates

Complete Part III only if you are required to do so by line 11 or by the Foreign Earned Income Tax Worksheet in the instructions.

Caution: If you didn’t complete the 2018 Qualified Dividends and Capital Gain Tax Worksheet, the 2018 Schedule D Tax Worksheet, or Part V of the 2018 Schedule D (Form 1041), see the instructions before completing this part.*

27. Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2018, enter the

amount from line 3 of the Foreign Earned Income Tax Worksheet in the instructions......

Caution: If for 2018 you filed Form 1040-NR, 1041, 2555, or 2555-EZ, see the instructions before completing lines 28, 29, and 30.

28. Enter the amount from line 6 of your 2018 Qualified Dividends and Capital Gain Tax Worksheet, the amount from line 13 of your 2018 Schedule D Tax Worksheet, or the amount from line 26 of the 2018

Schedule D (Form 1041), whichever applies*...................

If you figured your 2018 tax using the 2018 Qualified Dividends and Capital Gain Tax Worksheet, skip line 29 and enter the amount from line 28 on line 30. Otherwise, go to line 29.

29. Enter the amount from line 19 of your 2018 Schedule D (Form 1040), or line 18b, column (2), of the

2018 Schedule D (Form 1041)........................

30. Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2018

Schedule D Tax Worksheet .........................

31	Enter the smaller of line 27 or line 30 . . . . . . . . . . . . . . . . . . . . .
32	Subtract line 31 from line 27 . . . . . . . . . . . . . . . . . . . . . . . .

33. If line 32 is $191,100 or less ($95,550 or less if married filing separately for 2018), multiply line 32 by 26% (0.26). Otherwise, multiply line 32 by 28% (0.28) and subtract $3,822 ($1,911 if married filing separately for 2018 from the result. Form 1040-NR filers, see instructions . . . . . . . . . ▶

34 Enter:	}
• $77,200 if married filing jointly or qualifying widow(er) for 2018,
• $38,600 if single or married filing separately for 2018,		.......
• $51,700 if head of household for 2018, or
• $2,600 for an estate or trust.
Form 1040-NR filers, see instructions.

35. Enter the amount from line 7 of your 2018 Qualified Dividends and Capital Gain Tax Worksheet, the amount from line 14 of your 2018 Schedule D Tax Worksheet, or the amount from line 27 of the 2018 Schedule D (Form 1041), whichever applies. If you didn’t complete either worksheet or Part V of the 2018 Schedule D (Form 1041), enter the amount from your 2018 Form 1040, line 10, or 2018 Form 1041, line 22, whichever applies; if zero or less, enter -0-. Form 1040-NR filers, see instructions . . . . . . .

36	Subtract line 35 from line 34. If zero or less, enter -0- . . . . . . . . . . . . . . . .
37	Enter the smaller of line 27 or line 28 . . . . . . . . . . . . . . . . . . . . .
38	Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . . . . . . . . .
39	Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . . . . . .
40	Enter:	}
	• $425,800 if single for 2018,
	• $239,500 if married filing separately for 2018,
	• $479,000 if married filing jointly or qualifying widow(er) for 2018,		.......
	• $452,400 if head of household for 2018, or
	• $12,700 for an estate or trust.
	Form 1040-NR filers, see instructions.
41	Enter the amount from line 36 . . . . . . . . . . . . . . . . . . . . . . . .

42. Form 1040 filers, enter the amount from line 7 of your 2018 Qualified Dividends and Capital Gain Tax

Worksheet or the amount from line 19 of your 2018 Schedule D Tax Worksheet, whichever applies. If you didn’t complete either worksheet, see instructions. Form 1041 filers, enter the amount from line 27 of your 2018 Schedule D (Form 1041) or line 18 of your 2018 Schedule D Tax Worksheet, whichever applies. If you didn’t complete either the worksheet or Part V of the 2018 Schedule D (Form 1041), enter the amount from your 2018 Form 1041, line 22; if zero or less, enter -0-. Form 1040-NR filers, see instructions . . . . .

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

The 2018 Qualified Dividends and Capital Gain Tax Worksheet is in the 2018 Instructions for Form 1040. The 2018 Schedule D Tax Worksheet is in the 2018 Instructions for Schedule D (Form 1040) (or the 2018 Instructions for Schedule D (Form 1041)).

Form 8801 (2019)

	2019 Line Item Estimates—All figures are estimates based on samples.	167
	Amounts of selected lines filed (in thousands of dollars)
Form 8801 (2019)		Page 3

Part III	Tax Computation Using Maximum Capital Gains Rates

Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . .

Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . . . . . .

Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . .

Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . . . . . .

Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . . . . .

Other credits from Form: a

6a 427,987 6b 244,403