Deductions & Credits Tax Forms

Tax forms for claiming itemized deductions, tax credits, and other adjustments that reduce your taxable income or tax liability.

1098

Mortgage Interest Statement

Reports mortgage interest of $600 or more received from borrowers.

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Schedule A

Itemized Deductions

Used to claim itemized deductions instead of the standard deduction.

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Form 8863

Education Credits (American Opportunity and Lifetime Learning Credits)

Used to claim the American Opportunity Tax Credit (up to $2,500) and the Lifetime Learning Credit (up to $2,000) for qualified education expenses.

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Form 8880

Credit for Qualified Retirement Savings Contributions (Saver's Credit)

Used to claim the Saver's Credit for eligible contributions to IRAs, 401(k)s, and other qualified retirement plans by low- and moderate-income taxpayers.

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Form 8812

Credits for Qualifying Children and Other Dependents

Used to calculate the child tax credit, credit for other dependents, and the additional child tax credit (refundable portion).

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Form 2441

Child and Dependent Care Expenses

Used to claim the child and dependent care credit for expenses paid to a care provider so you (and your spouse) could work or look for work.

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Form 8839

Qualified Adoption Expenses

Used to claim the adoption credit for qualified adoption expenses and to exclude employer-provided adoption benefits from income.

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Form 8936

Clean Vehicle Credits

Used to claim the credit for qualified plug-in electric vehicles, clean vehicles, and previously owned clean vehicles placed in service during the tax year.

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Form 5695

Residential Energy Credits

Used to claim the residential clean energy credit for solar panels, wind turbines, and other clean energy property, and the energy efficient home improvement credit.

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Form 8283

Noncash Charitable Contributions

Used to report noncash charitable contributions when the total deduction for all noncash gifts exceeds $500. Includes appraisal requirements for items over $5,000.

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Form 4562

Depreciation and Amortization (Including Information on Listed Property)

Used to claim depreciation deductions for business property, the Section 179 expense deduction, and amortization of costs that began during the tax year.

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Form 4684

Casualties and Thefts

Used to report gains and deductible losses from casualties and thefts of personal-use, income-producing, and business property.

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Form 3903

Moving Expenses

Used to deduct qualifying moving expenses for members of the Armed Forces on active duty who move due to a military order for a permanent change of station.

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Form 8829

Expenses for Business Use of Your Home

Used to calculate and claim the deduction for using part of your home regularly and exclusively for business purposes.

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Form 6251

Alternative Minimum Tax — Individuals

Used to calculate whether you owe the alternative minimum tax (AMT), a parallel tax system that limits certain deductions and requires a minimum level of tax.

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Form 8960

Net Investment Income Tax — Individuals, Estates, and Trusts

Used to calculate the 3.8% Net Investment Income Tax (NIIT) on the lesser of net investment income or the excess of MAGI over threshold amounts.

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Form 8959

Additional Medicare Tax

Used to calculate the 0.9% Additional Medicare Tax on wages, compensation, and self-employment income exceeding certain thresholds.

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Form 982

Reduction of Tax Attributes Due to Discharge of Indebtedness

Used to exclude cancelled debt from taxable income when the cancellation occurs in a Title 11 bankruptcy, during insolvency, for qualified farm or real property indebtedness, or qualified principal residence indebtedness.

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Form 8801

Credit for Prior Year Minimum Tax — Individuals, Estates, and Trusts

Used to claim a credit in the current year for alternative minimum tax (AMT) paid in prior years on deferral items such as incentive stock options.

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Form 8995

Qualified Business Income Deduction Simplified Computation

Used to calculate the qualified business income (QBI) deduction under Section 199A for taxpayers with taxable income at or below $182,100 (single) or $364,200 (married filing jointly).

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Form 8995-A

Qualified Business Income Deduction

The more detailed version of the QBI deduction form for taxpayers with taxable income above the simplified computation threshold, including W-2 wage and UBIA limitations.

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Form 8379

Injured Spouse Allocation

Filed by one spouse (the injured spouse) to claim their share of a joint refund when the other spouse's portion was applied to a past-due obligation such as child support or student loans.

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Form 8857

Request for Innocent Spouse Relief

Used to request relief from tax liability when a joint return was filed and the requesting spouse believes they should not be held responsible for the tax understated or underpaid by the other spouse.

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Schedule R

Credit for the Elderly or the Disabled

Used to calculate the credit for the elderly or the disabled, available to taxpayers age 65+ or permanently and totally disabled who meet income limitations.

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1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

Reports contributions of motor vehicles, boats, or airplanes with a claimed value of more than $500 to a charitable organization.

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Form 7202

Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals

Used by self-employed individuals to claim credits for sick leave and family leave equivalent amounts when unable to work due to COVID-19 related reasons.

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