Form 8960Department of the Treasury Internal Revenue Serv.docx

Form 8960
Department of the Treasury
Internal Revenue Service (99)
Net Investment Income Tax—
Individuals, Estates, and Trusts
▶ Attach to your tax return.
▶ Information about Form 8960 and its separate instructions is
at www.irs.gov/form8960.
OMB No. 1545-2227
2016
Attachment
Sequence No. 72
Name(s) shown on your tax return Your social security number
or EIN
Part I Investment Income Section 6013(g) election (see
instructions)
Section 6013(h) election (see instructions)
Regulations section 1.1411-10(g) election (see instructions)
1 Taxable interest (see instructions) . . . . . . . . . . . . . . . . . . . . .
1
2 Ordinary dividends (see instructions) . . . . . . . . . . . . . . . . . .
. . 2
3 Annuities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 3
4a Rental real estate, royalties, partnerships, S corporations,
trusts,

etc. (see instructions) . . . . . . . . . . . . . . . 4a
b Adjustment for net income or loss derived in the ordinary
course of
a non-section 1411 trade or business (see instructions) . . . . 4b
c Combine lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . 4c
5a Net gain or loss from disposition of property (see
instructions) . 5a
b Net gain or loss from disposition of property that is not
subject to
net investment income tax (see instructions) . . . . . . . 5b
c Adjustment from disposition of partnership interest or S
corporation
stock (see instructions) . . . . . . . . . . . . . . 5c
d Combine lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . 5d
6 Adjustments to investment income for certain CFCs and
PFICs (see instructions) . . . . . 6
7 Other modifications to investment income (see instructions) . .
. . . . . . . . . . 7
8 Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and
7 . . . . . . . . . . . 8
Part II Investment Expenses Allocable to Investment Income
and Modifications
9a Investment interest expenses (see instructions) . . . . . . 9a
b State, local, and foreign income tax (see instructions) . . . . 9b
c Miscellaneous investment expenses (see instructions) . . . . 9c
d Add lines 9a, 9b, and 9c . . . . . . . . . . . . . . . . . . . . . . . . 9d
10 Additional modifications (see instructions) . . . . . . . . . . . . .

. . . . . 10
11 Total deductions and modifications. Add lines 9d and 10 . . .
. . . . . . . . . . 11
Part III Tax Computation
12 Net investment income. Subtract Part II, line 11 from Part I,
line 8. Individuals complete lines 13–
17. Estates and trusts complete lines 18a–21. If zero or less,
enter -0- . . . . . . . . . 12
Individuals:
13 Modified adjusted gross income (see instructions) . . . . . 13
14 Threshold based on filing status (see instructions) . . . . . 14
15 Subtract line 14 from line 13. If zero or less, enter -0- . . . .
15
16 Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . .
. . . 16
17 Net investment income tax for individuals. Multiply line 16
by 3.8% (.038). Enter here and
include on your tax return (see instructions) . . . . . . . . . . . . . . .
. . 17
Estates and Trusts:
18a Net investment income (line 12 above) . . . . . . . . . 18a
b Deductions for distributions of net investment income and
deductions under section 642(c) (see instructions) . . . . . 18b
c Undistributed net investment income. Subtract line 18b from
18a (see
instructions). If zero or less, enter -0- . . . . . . . . . . 18c
19a Adjusted gross income (see instructions) . . . . . . . . 19a
b Highest tax bracket for estates and trusts for the year (see
instructions) . . . . . . . . . . . . . . . . . . 19b

c Subtract line 19b from line 19a. If zero or less, enter -0- . . .
19c
20 Enter the smaller of line 18c or line 19c . . . . . . . . . . . . . . .
. . . . 20
21 Net investment income tax for estates and trusts. Multiply
line 20 by 3.8% (.038). Enter here
and include on your tax return (see instructions) . . . . . . . . . . . .
. . . 21
For Paperwork Reduction Act Notice, see your tax return
instructions. Cat. No. 59474M Form 8960 (2016)
Version A, Cycle 2
INTERNAL USE ONLY DRAFT AS OF
May 26, 2016
2016 Form 8960
SE:W:CAR:MP
Net Investment Income Tax - Individual, Estates, and Trusts
Johnny Cervantes
Form 8960
Department of the Treasury Internal Revenue Service (99)
Net Investment Income Tax—
Individuals, Estates, and Trusts
▶ Attach to your tax return.
OMB No. 1545-2227
2016
2016. Catalog Number 59474M.
Attachment
Sequence No. 72
Attachment Sequence number 72. For Paperwork Reduction Act
Notice, see your tax return instructions.
Part I

Investment Income
Section 6013(g) election (see instructions)
Section 6013(h) election (see instructions)
Regulations section 1.1411-10(g) election (see instructions)
1
Taxable interest (see instructions)
1
2
Ordinary dividends (see instructions)
2
3
Annuities (see instructions)
3
4
a
Rental real estate, royalties, partnerships, S corporations, trusts,
etc. (see instructions)
4a
b
Adjustment for net income or loss derived in the ordinary
course of a non-section 1411 trade or business (see
instructions)
4b
c
Combine lines 4a and 4b
4c
5
a
Net gain or loss from disposition of property (see instructions)
5a
b
Net gain or loss from disposition of property that is not subject
to net investment income tax (see instructions)
5b
c

Adjustment from disposition of partnership interest or S
corporation stock (see instructions)
5c
d
Combine lines 5a through 5c
5d
6
Adjustments to investment income for certain CFCs and PFICs
(see instructions)
6
7
Other modifications to investment income (see instructions)
7
8
Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and 7
8
Part II
Investment Expenses Allocable to Investment Income and
Modifications
9
a
Investment interest expenses (see instructions)
9a
b
State, local, and foreign income tax (see instructions)
9b
c
Miscellaneous investment expenses (see instructions)
9c
d
Add lines 9a, 9b, and 9c
9d
10
Additional modifications (see instructions)

10
11
Total deductions and modifications. Add lines 9d and 10
11
Part III
Tax Computation
12
Net investment income. Subtract Part II, line 11 from Part I,
line 8. Individuals complete lines 13–17. Estates and trusts
complete lines 18a–21. If zero or less, enter -0-
12
Individuals:
13
Modified adjusted gross income (see instructions)
13
14
Threshold based on filing status (see instructions)
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
15
16
Enter the smaller of line 12 or line 15
16
17
Net investment income tax for individuals. Multiply line 16 by
3.8% (.038). Enter here and include on your tax return (see
instructions)
17
Estates and Trusts:
18
a
Net investment income (line 12 above)
18a
b
Deductions for distributions of net investment income and

deductions under section 642(c) (see instructions)
18b
c
Undistributed net investment income. Subtract line 18b from
18a (see instructions). If zero or less, enter -0-
18c
19
a
Adjusted gross income (see instructions)
19a
b
Highest tax bracket for estates and trusts for the year (see
instructions)
19b
c
Subtract line 19b from line 19a. If zero or less, enter -0-
19c
20
Enter the smaller of line 18c or line 19c
20
21
Net investment income tax for estates and trusts. Multiply line
20 by 3.8% (.038). Enter here and include on your tax return
(see instructions)
21
instructions.
Cat. No. 59474M
Form 8960 (2016)
f1_1: f1_2: c1_01_0_: c1_02_0_: c1_03_0_: f1_3: f1_4: f1_5:
f1_6: f1_7: f1_8: f1_9: f1_10: f1_11: f1_12: f1_13: f1_14:
f1_15: f1_16: f1_17: f1_18: f1_19: f1_20: f1_21: f1_22: f1_23:
f1_24: f1_25: f1_26: f1_27: f1_28: f1_29: f1_30: f1_31: f1_32:
f1_33: f1_34: f1_35: f1_36: f1_37: f1_38: f1_39: f1_40: f1_41:
f1_42: f1_43: f1_44: f1_45: f1_46: f1_47: f1_48: f1_49: f1_50:
f1_51: f1_52: f1_53: f1_54: f1_55: f1_56: f1_57: f1_58: f1_59:

f1_60: f1_61: f1_62: f1_63: f1_64: f1_65: f1_66: f1_67: f1_68:
Form 8949
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
▶ File with your Schedule D to list your transactions for lines
1b, 2, 3, 8b, 9, and 10 of Schedule D.
OMB No. 1545-0074
2016
Attachment
Sequence No. 12A
Name(s) shown on return Social security number or taxpayer
identification number
Before you check Box A, B, or C below, see whether you
received any Form(s) 1099-B or substitute statement(s) from
your broker. A substitute
statement will have the same information as Form 1099-B.
Either will show whether your basis (usually your cost) was
reported to the IRS by your
broker and may even tell you which box to check.
Part I Short-Term. Transactions involving capital assets you
held 1 year or less are short term. For long-term
transactions, see page 2.
Note: You may aggregate all short-term transactions reported on

Form(s) 1099-B showing basis was
reported to the IRS and for which no adjustments or codes are
required. Enter the totals directly on
Schedule D, line 1a; you aren't required to report these
transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If
more than one box applies for your short-term transactions,
complete a separate Form 8949, page 1, for each applicable box.
If you have more short-term transactions than will fit on this
page
for one or more of the boxes, complete as many forms with the
same box checked as you need.
(A) Short-term transactions reported on Form(s) 1099-B
showing basis was reported to the IRS (see Note above)
(B) Short-term transactions reported on Form(s) 1099-B
showing basis wasn't reported to the IRS
(C) Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)

(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis.
See the Note below
and see Column (e)
in the separate
instructions
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
(h)
Gain or (loss).
Subtract column (e)
from column (d) and
combine the result

with column (g)
2 Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract
negative amounts). Enter each total here and include on your
Schedule D, line 1b (if Box A above is checked), line 2 (if Box
B
above is checked), or line 3 (if Box C above is checked) ▶
Note: If you checked Box A above but the basis reported to the
IRS was incorrect, enter in column (e) the basis as reported to
the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in
the separate instructions for how to figure the amount of the
adjustment.
instructions. Cat. No. 37768Z Form 8949 (2016)
Form 8949 (2016) Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer
identification no. not required if shown on other side Social
security number or taxpayer identification number
Before you check Box D, E, or F below, see whether you
your broker. A substitute
statement will have the same information as Form 1099-B.
Either will show whether your basis (usually your cost) was
reported to the IRS by your
broker and may even tell you which box to check.
Part II Long-Term. Transactions involving capital assets you

held more than 1 year are long term. For short-term
transactions, see page 1.
Note: You may aggregate all long-term transactions reported on
Form(s) 1099-B showing basis was reported
to the IRS and for which no adjustments or codes are required.
Enter the totals directly on Schedule D, line
8a; you aren't required to report these transactions on Form
8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If
more than one box applies for your long-term transactions,
complete
a separate Form 8949, page 2, for each applicable box. If you
have more long-term transactions than will fit on this page for
one or
more of the boxes, complete as many forms with the same box
checked as you need.
(D) Long-term transactions reported on Form(s) 1099-B
showing basis was reported to the IRS (see Note above)
(E) Long-term transactions reported on Form(s) 1099-B
showing basis wasn't reported to the IRS
(F) Long-term transactions not reported to you on Form 1099-B
1
(a)
(b)
Date acquired
(Mo., day, yr.)
(c)

Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
See the Note below
and see Column (e)
in the separate
instructions
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
(h)
Gain or (loss).

Subtract column (e)
from column (d) and
combine the result
with column (g)
2 Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract
negative amounts). Enter each total here and include on your
Schedule D, line 8b (if Box D above is checked), line 9 (if Box
E
above is checked), or line 10 (if Box F above is checked) ▶
Note: If you checked Box D above but the basis reported to the
the IRS, and enter an
adjustment.
Form 8949 (2016)
Version A, Cycle 3
INTERNAL USE ONLY
DRAFT AS OF
April 1, 2016
2016 Form 8949
SE:W:CAR:MP
Form 8949
Department of the Treasury Internal Revenue Service

▶ File with your Schedule D to list your transactions for lines
1b, 2, 3, 8b, 9, and 10 of Schedule D.
OMB No. 1545-0074
2016
2016. Catalog Number 37768Z.
Attachment
Sequence No. 12A
Attachment Sequence Number 12A. For Paperwork Reduction
Act Notice, see your tax return instructions.
Before you check Box A, B, or C below, see whether you
your broker. A substitute statement will have the same
information as Form 1099-B. Either will show whether your
basis (usually your cost) was reported to the IRS by your broker
and may even tell you which box to check.
Part I
Short-Term. Transactions involving capital assets you held 1
year or less are short term. For long-term transactions, see page
2.
Note: You may aggregate all short-term transactions reported on
Form(s) 1099-B showing basis was reported to the IRS and for
which no adjustments or codes are required. Enter the totals
directly on Schedule D, line 1a; you aren't required to report
these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If
more than one box applies for your short-term transactions,
If you have more short-term transactions than will fit on this
page for one or more of the boxes, complete as many forms with
the same box checked as you need.
1
(a)
(b)
Date acquired (Mo., day, yr.)

(c)
Date sold or
disposed of (Mo., day, yr.)
(d)
Proceeds
(sales price)(see instructions)
(e)
See the Note below
and see Column (e)
in the separate
instructions
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
(h)
Gain or (loss).
Subtract column (e) from column (d) and combine the result
with column (g)
(a) Description of property (Example: 100 shares X Y Z
Company).
(b) Date acquired (Month, day, year).
(c) Date sold or disposed of (Month, day, year).
(MM/DD/YYYY)
(d) Proceeds (sales price) (see instructions).

(e) Cost or other basis. See the Note below and see Column (e)
in the separate instructions. Note. If you checked Box A above
but the basis reported to the I R S was incorrect, enter in
column (e) the basis as reported to the I R S, and enter an
adjustment.
Adjustment, if any, to gain or loss. If you enter an amount in
column (g), enter a code in column (f). See the separate
instructions. (f) Code (or Codes) from instructions.
instructions. (g) Amount of
adjustment.
(h) Gain or (loss). Subtract column (e) from column (d) and
combine the result with column (g).
2
Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include
on your Schedule D, line 1b (if Box A above is checked), line 2
(if Box B above is checked), or line 3 (if Box C above is
checked) ▶
Note: If you checked Box A above but the basis reported to the
the IRS, and enter an adjustment in column (g) to correct the
basis. See Column (g) in the separate instructions for how to
figure the amount of the adjustment.
instructions.
Cat. No. 37768Z
Form 8949 (2016)
Form 8949 (2016)

Attachment Sequence No. 12A
Page 2
Before you check Box D, E, or F below, see whether you
your broker. A substitute statement will have the same
information as Form 1099-B. Either will show whether your
basis (usually your cost) was reported to the IRS by your broker
and may even tell you which box to check.
Part II
Long-Term. Transactions involving capital assets you held more
than 1 year are long term. For short-term transactions, see page
1.
Note: You may aggregate all long-term transactions reported on
Form(s) 1099-B showing basis was reported to the IRS and for
which no adjustments or codes are required. Enter the totals
directly on Schedule D, line 8a; you aren't required to report
these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If
more than one box applies for your long-term transactions,
If you have more long-term transactions than will fit on this
page for one or more of the boxes, complete as many forms with
the same box checked as you need.
1
(a)
(b)
Date acquired (Mo., day, yr.)
(c)
Date sold or
disposed of (Mo., day, yr.)
(d)
Proceeds
(sales price)(see instructions)
(e)

See the Note below
and see Column (e)
in the separate
instructions
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
(h)
Gain or (loss).
Subtract column (e) from column (d) and combine the result
with column (g)
(a) Description of property (Example: 100 shares X Y Z
Company).
(b) Date acquired (Month, day, year).
(c) Date sold or disposed of (Month, day, year).
(d) Proceeds (sales price) (see instructions).
(e) Cost or other basis. See the Note below and see Column (e)
in the separate instructions. Note. If you checked Box D above
but the basis reported to the I R S was incorrect, enter in
column (e) the basis as reported to the I R S, and enter an
adjustment.

instructions. (f) Code (or Codes) from instructions.
instructions. (g) Amount of
adjustment.
(h) Gain or (loss). Subtract column (e) from column (d) and
combine the result with column (g).
2
Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include
on your Schedule D, line 8b (if Box D above is checked), line 9
(if Box E above is checked), or line 10 (if Box F above is
checked) ▶
Note: If you checked Box D above but the basis reported to the
the IRS, and enter an adjustment in column (g) to correct the
basis. See Column (g) in the separate instructions for how to
figure the amount of the adjustment.
Form 8949 (2016)
f1_1: f1_2: c1_1: f1_3: f1_4: f1_5: f1_6: f1_7: f1_8: f1_9:
f1_10: f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f1_17: f1_18:
f1_19: f1_20: f1_21: f1_22: f1_23: f1_24: f1_25: f1_26: f1_27:
f1_28: f1_29: f1_30: f1_31: f1_32: f1_33: f1_34: f1_35: f1_36:
f1_37: f1_38: f1_39: f1_40: f1_41: f1_42: f1_43: f1_44: f1_45:
f1_46: f1_47: f1_48: f1_49: f1_50: f1_51: f1_52: f1_53: f1_54:
f1_55: f1_56: f1_57: f1_58: f1_59: f1_60: f1_61: f1_62: f1_63:
f1_64: f1_65: f1_66: f1_67: f1_68: f1_69: f1_70: f1_71: f1_72:
f1_73: f1_74: f1_75: f1_76: f1_77: f1_78: f1_79: f1_80: f1_81:
f1_82: f1_83: f1_84: f1_85: f1_86: f1_87: f1_88: f1_89: f1_90:
f1_91: f1_92: f1_93: f1_94: f1_95: f1_96: f1_97: f1_98: f1_99:
f1_100: f1_101: f1_102: f1_103: f1_104: f1_105: f1_106:

f1_107: f1_108: f1_109: f1_110: f1_111: f1_112: f1_113:
f1_114: f1_115: f1_116: f1_117: f1_118: f2_1: f2_2: c2_1:
f2_3: f2_4: f2_5: f2_6: f2_7: f2_8: f2_9: f2_10: f2_11: f2_12:
f2_13: f2_14: f2_15: f2_16: f2_17: f2_18: f2_19: f2_20: f2_21:
f2_22: f2_23: f2_24: f2_25: f2_26: f2_27: f2_28: f2_29: f2_30:
f2_31: f2_32: f2_33: f2_34: f2_35: f2_36: f2_37: f2_38: f2_39:
f2_40: f2_41: f2_42: f2_43: f2_44: f2_45: f2_46: f2_47: f2_48:
f2_49: f2_50: f2_51: f2_52: f2_53: f2_54: f2_55: f2_56: f2_57:
f2_58: f2_59: f2_60: f2_61: f2_62: f2_63: f2_64: f2_65: f2_66:
f2_67: f2_68: f2_69: f2_70: f2_71: f2_72: f2_73: f2_74: f2_75:
f2_76: f2_77: f2_78: f2_79: f2_80: f2_81: f2_82: f2_83: f2_84:
f2_85: f2_86: f2_87: f2_88: f2_89: f2_90: f2_91: f2_92: f2_93:
f2_94: f2_95: f2_96: f2_97: f2_98: f2_99: f2_100: f2_101:
f2_102: f2_103: f2_104: f2_105: f2_106: f2_107: f2_108:
f2_109: f2_110: f2_111: f2_112: f2_113: f2_114: f2_115:
f2_116: f2_117: f2_118: designer__defaultHyphenation:
Form 8582
Passive Activity Loss Limitations
▶ See separate instructions.
▶ Attach to Form 1040 or Form 1041.
▶ Information about Form 8582 and its instructions is available
OMB No. 1545-1008
2016
Attachment
Sequence No. 88

Name(s) shown on return Identifying number
Part I 2016 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.)
1
a
Activities with net income (enter the amount from Worksheet 1,
column (a)) . . . . . . . . . . . . . . . . . . 1a
b
Activities with net loss (enter the amount from Worksheet 1,
column
(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )
c
Prior years unallowed losses (enter the amount from Worksheet
1,
column (c)) . . . . . . . . . . . . . . . . . . 1c ( )
d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . 1d
Commercial Revitalization Deductions From Rental Real Estate
Activities

2 a Commercial revitalization deductions from Worksheet 2,
column (a) . 2a ( )
b
Prior year unallowed commercial revitalization deductions from
Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )
All Other Passive Activities
3
a
column (a)) . . . . . . . . . . . . . . . . . . 3a
b
column
(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )
c
3,
column (c)) . . . . . . . . . . . . . . . . . . 3c ( )
d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

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
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 . .
. . . . . . . . . . 5
6 Enter $150,000. If married filing separately, see instructions .
. 6
7 Enter modified adjusted gross income, but not less than zero
(see instructions) 7
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
9 Multiply line 8 by 50% (0.5). Do not enter more than $25,000.
If married filing separately, see instructions 9
10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . .
. 10
If line 2c is a loss, go to Part III. Otherwise, go to line 15.
Part III Special 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 11
12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . .
. . . 13
14 Enter the smallest of line 2c (treated as a positive amount),
line 11, or line 13 . . . . . . 14
Part IV Total Losses Allowed
15 Add the income, if any, on lines 1a and 3a and enter the total
. . . . . . . . . . . . 15
16
Total losses allowed from all passive activities for 2016. Add
lines 10, 14, and 15. See
instructions to find out how to report the losses on your tax
return . . . . . . . . . . . 16
For Paperwork Reduction Act Notice, see instructions. Cat. No.
63704F Form 8582 (2016)

Form 8582 (2016) Page 2
Caution: The worksheets must be filed with your tax return.
Keep a copy for your records.
Worksheet 1—For Form 8582, Lines 1a, 1b, and 1c (See
instructions.)
Name of activity
Current year Prior years Overall gain or loss
(a) Net income
(line 1a)
(b) Net loss
(line 1b)
(c) Unallowed
loss (line 1c)
(d) Gain (e) Loss
Total. Enter on Form 8582, lines 1a, 1b,
and 1c . . . . . . . . . . . ▶
Worksheet 2—For Form 8582, Lines 2a and 2b (See
instructions.)
Name of activity
(a) Current year
deductions (line 2a)
(b) Prior year
unallowed deductions (line 2b)
(c) Overall loss

Total. Enter on Form 8582, lines 2a and
2b . . . . . . . . . . . . ▶
instructions.)
Name of activity
Current year Prior years Overall gain or loss
(a) Net income
(line 3a)
(b) Net loss
(line 3b)
(c) Unallowed
loss (line 3c)
(d) Gain (e) Loss
Total. Enter on Form 8582, lines 3a, 3b,
and 3c . . . . . . . . . . . ▶
Worksheet 4—Use this worksheet if an amount is shown on
Form 8582, line 10 or 14 (See instructions.)
Name of activity
Form or schedule
and line number
to be reported on
(see instructions)
(a) Loss (b) Ratio

(c) Special
allowance
(d) Subtract
column (c) from
column (a)
Total . . . . . . . . . . . . . . . . . ▶
Worksheet 5—Allocation of Unallowed Losses (See
instructions.)
Name of activity
Form or schedule
and line number
to be reported on
(see instructions)
(a) Loss (b) Ratio (c) Unallowed loss
Total . . . . . . . . . . . . . . . . . . . ▶
Form 8582 (2016)
Form 8582 (2016) Page 3
Worksheet 6—Allowed Losses (See instructions.)
Name of activity
Form or schedule
and line number to
be reported on (see

instructions)
(a) Loss (b) Unallowed loss (c) Allowed loss
Total . . . . . . . . . . . . . . . . . . . ▶
Worksheet 7—Activities With Losses Reported on Two or More
Forms or Schedules (See instructions.)
Name of activity:
(a) (b) (c) Ratio
(d) Unallowed
loss
(e) Allowed loss
Form or schedule and line number
to be reported on (see
instructions):
1a
Net loss plus prior year unallowed
loss from form or schedule . ▶
b
Net income from form or
schedule . . . . . . . ▶
c Subtract line 1b from line 1a. If zero or less, enter -0- ▶
instructions):

1a
b
schedule . . . . . . . ▶
instructions):
1a
b
schedule . . . . . . . ▶
Total . . . . . . . . . . . . . . . . . . ▶
Form 8582 (2016)

Version A, Cycle 2
INTERNAL USE ONLY DRAFT AS OF
June 6, 2016
2016 Form 8582
SE:W:CAR:MP
Form 8582
▶ See separate instructions.
▶ Attach to Form 1040 or Form 1041.
▶ Information about Form 8582 and its instructions is available
OMB No. 1545-1008
2016
2016. Catalog Number 63704F.
Attachment
Sequence No. 88
Attachment Sequence Number 88. For Paperwork Reduction Act
Notice, see instructions.
Part I
2016 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.)
1
a
column (a))
1a

b
column (b))
1b
c
1, column (c))
1c
d
Combine lines 1a, 1b, and 1c
1d
Commercial Revitalization Deductions From Rental Real Estate
Activities
2
a
Commercial revitalization deductions from Worksheet 2,
column (a)
2a
b
Prior year unallowed commercial revitalization deductions from
Worksheet 2, column (b)
2b
c
Add lines 2a and 2b
2c
All Other Passive Activities
3
a
column (a))
3a

b
column (b))
3b
c
3, column (c))
3c
d
Combine lines 3a, 3b, and 3c
3d
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
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
5
6
Enter $150,000. If married filing separately, see instructions
6
7
Enter modified adjusted gross income, but not less than zero
(see instructions)
7
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
9
Multiply line 8 by 50% (0.5). Do not enter more than $25,000.
If married filing separately, see instructions
9
10
10
If line 2c is a loss, go to Part III. Otherwise, go to line 15.
Part III
Special 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
11
12
Enter the loss from line 4

12
13
Reduce line 12 by the amount on line 10
13
14
Enter the smallest of line 2c (treated as a positive amount), line
11, or line 13
14
Part IV
Total Losses Allowed
15
Add the income, if any, on lines 1a and 3a and enter the total
15
16
Total losses allowed from all passive activities for 2016. Add
lines 10, 14, and 15. See instructions to find out how to report
the losses on your tax return
16
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 63704F
Form 8582 (2016)
Form 8582 (2016)
Page 2
Caution: The worksheets must be filed with your tax return.
Keep a copy for your records.
instructions.)
Name of activity
Current year
Prior years
Overall gain or loss
Name of activity.
(a) Net income (line 1a)
Current year. (a) Net income (line 1a).

(b) Net loss
(line 1b)
Current year. (b) Net loss (line 1b).
(c) Unallowed loss (line 1c)
Prior Years. (c) Unallowed loss (line 1c).
(d) Gain
Overall gain or loss. (d) Gain.
(e) Loss
Overall gain or loss. (e) Loss.
Total. Enter on Form 8582, lines 1a, 1b, and 1c ▶
Total. Enter on Form 8582, lines 1a, 1b, and 1c.
Worksheet 2—For Form 8582, Lines 2a and 2b (See
instructions.)
Name of activity
(a) Current year
deductions (line 2a)
(b) Prior year
unallowed deductions (line 2b)
(c) Overall loss
Total. Enter on Form 8582, lines 2a and 2b ▶
Total. Enter on Form 8582, lines 2a and 2b.
instructions.)
Name of activity
Current year
Prior years
Overall gain or loss
Name of activity.
(a) Net income (line 3a)
Current year. (a) Net income (line 3a).
(b) Net loss
(line 3b)
Current year. (b) Net loss (line 3b).
(c) Unallowed loss (line 3c)
Prior years. (c) Unallowed loss (line 3c).
(d) Gain

Overall gain or loss. (d) Gain.
(e) Loss
Overall gain or loss. (e) Loss.
Total. Enter on Form 8582, lines 3a, 3b, and 3c ▶
Total. Enter on Form 8582, lines 3a, 3b, and 3c.
Worksheet 4—Use this worksheet if an amount is shown on
Form 8582, line 10 or 14 (See instructions.)
Name of activity
to be reported on (see instructions)
(a) Loss
(b) Ratio
(c) Special allowance
(d) Subtract column (c) from column (a)
Total ▶
Total.
Worksheet 5—Allocation of Unallowed Losses (See
instructions.)
Name of activity
Form or schedule
and line number
to be reported on
(see instructions)
(a) Loss
(b) Ratio
(c) Unallowed loss
Total ▶
Total.
Form 8582 (2016)
Form 8582 (2016)
Page 3
Worksheet 6—Allowed Losses (See instructions.)
Name of activity
Form or schedule and line number to be reported on (see
instructions)
(a) Loss

(b) Unallowed loss
(c) Allowed loss
Total ▶
Total.
Worksheet 7—Activities With Losses Reported on Two or More
Forms or Schedules (See instructions.)
(a)
(b)
(c) Ratio
(d) Unallowed
loss
(e) Allowed loss
instructions):
1a
Net loss plus prior year unallowed loss from form or schedule
▶
Net loss plus prior year unallowed loss from form or schedule.
b
Net income from form or schedule ▶
Net income from form or schedule.
c
Subtract line 1b from line 1a. If zero or less, enter -0- ▶
Subtract line 1b from line 1a. If zero or less, enter zero.
instructions):
1a
▶
b

c
instructions):
1a
▶
b
c
Total ▶
Total.
Form 8582 (2016)
f1_1: f1_2: f1_3: f1_4: f1_5: f1_6: f1_7: f1_8: f1_9: f1_10:
f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f1_17: f1_18: f1_19:
f1_20: f1_21: f1_22: f1_23: f1_24: f1_25: f1_26: f1_27: f1_28:
f1_29: f1_30: f1_31: f1_32: f1_33: f1_34: f1_35: f1_36: f1_37:
f1_38: f1_39: f1_40: f1_41: f1_42: f1_43: f1_44: f1_45: f1_46:
f1_47: f1_48: f1_49: f1_50: f2_1: f2_2: f2_3: f2_4: f2_5: f2_6:
f2_7: f2_8: f2_9: f2_10: f2_11: f2_12: f2_13: f2_14: f2_15:
f2_16: f2_17: f2_18: f2_19_0_: f2_20_0_: f2_21_0_: f2_22_0_:
f2_23_0_: f2_24_0_: f2_25: f2_26: f2_27: f2_28: f2_29: f2_30:
f2_31: f2_32: f2_33: f2_34: f2_35: f2_36: f2_37: f2_38: f2_39:
f2_40: f2_41: f2_42: f2_43: f2_44: f2_45: f2_46: f2_47: f2_48:
f2_49: f2_50: f2_51: f2_52: f2_53: f2_54: f2_55: f2_56: f2_57:

f2_58: f2_59: f2_60: f2_61: f2_62: f2_63: f2_64: f2_65: f2_66:
f2_67: f2_68: f2_69: f2_70: f2_71: f2_72: f2_73: f2_74: f2_75:
f2_76: f2_77: f2_78: f2_79: f2_80: f2_81: f2_82: f2_83: f2_84:
f2_85: f2_86: f2_87: f2_88: f2_89: f2_90: f2_91: f2_92: f2_93:
f2_94: f2_95: f2_96: f2_97: f2_98: f2_99: f2_100: f2_101:
f2_102: f2_103: f2_104: f2_105: f2_106: f2_107: f2_108:
f2_109: f2_110: f2_111: f2_112: f2_113: f2_114: f2_115:
RatioTotal4: 1.00f2_116: f2_117: f2_118: f2_119: f2_120:
f2_121: f2_122: f2_123: f2_124: f2_125: f2_126: f2_127:
f2_128: f2_129: f2_130: f2_131: f2_132: f2_133: f2_134:
f2_135: f2_136: f2_137: f2_138: f2_139: f2_140: f2_141:
f2_142: f2_143: RatioTotal5: 1.00f2_144: f3_01: f3_02: f3_03:
f3_04: f3_05: f3_06: f3_07: f3_08: f3_09: f3_10: f3_11: f3_12:
f3_13: f3_14: f3_15: f3_16: f3_17: f3_18: f3_19: f3_20: f3_21:
f3_22: f3_23: f3_24: f3_25: f3_26: f3_27: f3_28: f3_29: f3_30:
f3_31: f3_32: f3_33: f3_34: f3_35: f3_36: f3_37: f3_38: f3_39:
f3_40: f3_41: f3_42: f3_43: f3_44: f3_45: f3_46: f3_47: f3_48:
f3_49: f3_50: f3_51: TotalRatio: 1.00f3_52: f3_53:
Form 6251
Alternative Minimum Tax—Individuals
▶ Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074
2016
Attachment
Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social
security number
Part I Alternative Minimum Taxable Income (See instructions
for how to complete each line.)
1 If filing Schedule A (Form 1040), enter the amount from Form
1040, line 41, and go to line 2. Otherwise,
enter the amount from Form 1040, line 38, and go to line 7. (If
less than zero, enter as a negative amount.) 1
2
Medical and dental. If you or your spouse was 65 or older, enter
the smaller of Schedule A (Form 1040),
line 4, or 2.5% (0.025) of Form 1040, line 38. If zero or less,
enter -0- . . . . . . . . . . . . 2
3 Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . .
. . . . . . 3
4 Enter the home mortgage interest adjustment, if any, from line
6 of the worksheet in the instructions for this line 4
5 Miscellaneous deductions from Schedule A (Form 1040), line
27. . . . . . . . . . . . . . 5
6 If Form 1040, line 38, is $155,650 or less, enter -0-.
Otherwise, see instructions . . . . . . . . . 6 ( )
7 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . .
. . . . . . . . 7 ( )
8 Investment interest expense (difference between regular tax
and AMT). . . . . . . . . . . . 8
9 Depletion (difference between regular tax and AMT) . . . . . . .
. . . . . . . . . . 9

10 Net operating loss deduction from Form 1040, line 21. Enter
as a positive amount . . . . . . . . 10
11 Alternative tax net operating loss deduction . . . . . . . . . . . . .
. . . . . . . 11 ( )
12 Interest from specified private activity bonds exempt from
the regular tax . . . . . . . . . . 12
13 Qualified small business stock, see instructions . . . . . . . . . .
. . . . . . . . . 13
14 Exercise of incentive stock options (excess of AMT income
over regular tax income) . . . . . . . . 14
15 Estates and trusts (amount from Schedule K-1 (Form 1041),
box 12, code A) . . . . . . . . . 15
16 Electing large partnerships (amount from Schedule K-1
(Form 1065-B), box 6) . . . . . . . . . 16
17 Disposition of property (difference between AMT and
regular tax gain or loss) . . . . . . . . . 17
18 Depreciation on assets placed in service after 1986
(difference between regular tax and AMT) . . . . 18
19 Passive activities (difference between AMT and regular tax
income or loss) . . . . . . . . . . 19
20 Loss limitations (difference between AMT and regular tax
income or loss) . . . . . . . . . . . 20
21 Circulation costs (difference between regular tax and AMT) .
. . . . . . . . . . . . . . 21
22 Long-term contracts (difference between AMT and regular
tax income) . . . . . . . . . . . 22
23 Mining costs (difference between regular tax and AMT) . . . .
. . . . . . . . . . . . 23
24 Research and experimental costs (difference between regular
tax and AMT) . . . . . . . . . . 24
25 Income from certain installment sales before January 1, 1987
. . . . . . . . . . . . . . 25 ( )
26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . .

. . . . 26
27 Other adjustments, including income-based related
adjustments . . . . . . . . . . . . . 27
28
Alternative minimum taxable income. Combine lines 1 through
27. (If married filing separately and line
28 is more than $247,450, see instructions.) . . . . . . . . . . . . . . .
. . . . . 28
Part II Alternative Minimum Tax (AMT)
29 Exemption. (If you were under age 24 at the end of 2016, see
instructions.)
IF your filing status is . . . AND line 28 is not over . . . THEN
enter on line 29 . . .
Single or head of household . . . . $119,700 . . . . . $53,900
Married filing jointly or qualifying widow(er) 159,700 . . . . .
83,800
Married filing separately . . . . . . 79,850 . . . . . 41,900 } . .
29
If line 28 is over the amount shown above for your filing status,
see instructions.
30 Subtract line 29 from line 28. If more than zero, go to line
31. If zero or less, enter -0- here and on lines 31, 33,
and 35, and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 • If you are filing Form 2555 or 2555-EZ, see instructions
for the amount to enter.
• If you reported capital gain distributions directly on Form

1040, line 13; you reported qualified dividends
on Form 1040, line 9b; or you had a gain on both lines 15 and
16 of Schedule D (Form 1040) (as refigured
for the AMT, if necessary), complete Part III on the back and
enter the amount from line 64 here.
• All others: If line 30 is $186,300 or less ($93,150 or less if
married filing separately), multiply line
30 by 26% (0.26). Otherwise, multiply line 30 by 28% (0.28)
and subtract $3,726 ($1,863 if
married filing separately) from the result.
} . . . 31
32 Alternative minimum tax foreign tax credit (see instructions)
. . . . . . . . . . . . . . . . 32
33 Tentative minimum tax. Subtract line 32 from line 31 . . . . .
. . . . . . . . . . . . . 33
34
Add Form 1040, line 44 (minus any tax from Form 4972), and
Form 1040, line 46. Subtract from the result any
foreign tax credit from Form 1040, line 48. If you used
Schedule J to figure your tax on Form 1040, line 44,
refigure that tax without using Schedule J before completing
this line (see instructions) . . . . . . . . 34
35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-.
Enter here and on Form 1040, line 45 . . . . . 35
instructions. Cat. No. 13600G Form 6251 (2016)

Form 6251 (2016) Page 2
Part III Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 31 or
by the Foreign Earned Income Tax Worksheet in the
instructions.
36
Enter the amount from Form 6251, line 30. If you are filing
Form 2555 or 2555-EZ, enter the amount from
line 3 of the worksheet in the instructions for line 31 . . . . . . . .
. . . . . . . . . 36
37 Enter the amount from line 6 of the Qualified Dividends and
Capital Gain Tax Worksheet in the instructions
for Form 1040, line 44, or the amount from line 13 of the
Schedule D Tax Worksheet in the instructions for
Schedule D (Form 1040), whichever applies (as refigured for
the AMT, if necessary) (see instructions). If
you are filing Form 2555 or 2555-EZ, see instructions for the
amount to enter . . . . . . . . . 37
38
Enter the amount from Schedule D (Form 1040), line 19 (as
refigured for the AMT, if necessary) (see
instructions). If you are filing Form 2555 or 2555-EZ, see
instructions for the amount to enter . . . . . 38
39

If you did not complete a Schedule D Tax Worksheet for the
regular tax or the AMT, enter the amount
from line 37. Otherwise, add lines 37 and 38, 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 or
2555-EZ, see instructions for the amount to enter . . . . . . . . . . .
. . . . . . . 39
. . . . . 40
41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . .
. . 41
42
If line 41 is $186,300 or less ($93,150 or less if married filing
separately), multiply line 41 by 26% (0.26). Otherwise,
multiply line 41 by 28% (0.28) and subtract $3,726 ($1,863 if
married filing separately) from the result . . . ▶ 42
43 Enter:
• $75,300 if married filing jointly or qualifying widow(er),
• $37,650 if single or married filing separately, or
• $50,400 if head of household.
} . . . . . . . 43
44
Enter the amount from line 7 of the Qualified Dividends and

Schedule D Tax Worksheet in the instructions for
Schedule D (Form 1040), 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,
line 43; if zero or less, enter -0-. If you
are filing Form 2555 or 2555-EZ, see instructions for the
amount to enter . . . . . . . . . . . 44
45 Subtract line 44 from line 43. If zero or less, enter -0- . . . . .
. . . . . . . . . . . . 45
. . . . . 46
47 Enter the smaller of line 45 or line 46. This amount is taxed
at 0% . . . . . . . . . . . . . 47
. . 48
49 Enter:
• $415,050 if single
• $233,475 if married filing separately
• $466,950 if married filing jointly or qualifying widow(er)
• $441,000 if head of household
} . . . . . . . 49
50 Enter the amount from line 45 . . . . . . . . . . . . . . . . . . . . . . .
. 50
51

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, line 43; if zero or less, enter -0-. If
you are filing Form 2555 or Form 2555-EZ,
see instructions for the amount to enter . . . . . . . . . . . . . . . . . .
. . . 51
52 Add line 50 and line 51 . . . . . . . . . . . . . . . . . . . . . . . . . .
52
53 Subtract line 52 from line 49. If zero or less, enter -0- . . . . .
. . . . . . . . . . . . 53
. . . . . 54
55 Multiply line 54 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . .
. ▶ 55
56 Add lines 47 and 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
If lines 56 and 36 are the same, skip lines 57 through 61 and go
to line 62. Otherwise, go to line 57.
. . 57
58 Multiply line 57 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . .
. ▶ 58
If line 38 is zero or blank, skip lines 59 through 61 and go to
line 62. Otherwise, go to line 59.
59 Add lines 41, 56, and 57 . . . . . . . . . . . . . . . . . . . . . . . . .
59
. 60
61 Multiply line 60 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . .
. ▶ 61
62 Add lines 42, 55, 58, and 61 . . . . . . . . . . . . . . . . . . . . . . . .
62

63
separately), multiply line 36 by 26% (0.26).
Otherwise, multiply line 36 by 28% (0.28) and subtract $3,726
($1,863 if married filing separately) from the result 63
64
Enter the smaller of line 62 or line 63 here and on line 31. If
you are filing Form 2555 or 2555-EZ, do not
enter this amount on line 31. Instead, enter it on line 4 of the
worksheet in the instructions for line 31 . . 64
Form 6251 (2016)
Version A, Cycle 2
INTERNAL USE ONLY
DRAFT AS OF
June 1, 2016
2016 Form 6251
SE:W:CAR:MP
Form 6251
OMB No. 1545-0074
2016
2016. Catalog Number 13600G.
Attachment

Sequence No. 32
Part I
Alternative Minimum Taxable Income (See instructions for how
to complete each line.)
1
If filing Schedule A (Form 1040), enter the amount from Form
1040, line 41, and go to line 2. Otherwise, enter the amount
from Form 1040, line 38, and go to line 7. (If less than zero,
enter as a negative amount.)
1
2
Medical and dental. If you or your spouse was 65 or older, enter
the smaller of Schedule A (Form 1040), line 4, or 2.5% (0.025)
of Form 1040, line 38. If zero or less, enter -0-
2
3
Taxes from Schedule A (Form 1040), line 9
3
4
Enter the home mortgage interest adjustment, if any, from line 6
of the worksheet in the instructions for this line
4
5
Miscellaneous deductions from Schedule A (Form 1040), line
27
5
6
If Form 1040, line 38, is $155,650 or less, enter -0-. Otherwise,
see instructions
6
7
Tax refund from Form 1040, line 10 or line 21
7

8
Investment interest expense (difference between regular tax and
AMT)
8
9
Depletion (difference between regular tax and AMT)
9
10
Net operating loss deduction from Form 1040, line 21. Enter as
a positive amount
10
11
Alternative tax net operating loss deduction
11
12
Interest from specified private activity bonds exempt from the
regular tax
12
13
Qualified small business stock, see instructions
13
14
Exercise of incentive stock options (excess of AMT income
over regular tax income) .
14
15
Estates and trusts (amount from Schedule K-1 (Form 1041), box
12, code A)
15
16
Electing large partnerships (amount from Schedule K-1 (Form
1065-B), box 6)
16
17
Disposition of property (difference between AMT and regular
tax gain or loss)

17
18
Depreciation on assets placed in service after 1986 (difference
between regular tax and AMT)
18
19
Passive activities (difference between AMT and regular tax
income or loss)
19
20
Loss limitations (difference between AMT and regular tax
income or loss)
20
21
Circulation costs (difference between regular tax and AMT)
21
22
Long-term contracts (difference between AMT and regular tax
income)
22
23
Mining costs (difference between regular tax and AMT)
23
24
Research and experimental costs (difference between regular tax
and AMT)
24
25
Income from certain installment sales before January 1, 1987
25
26
Intangible drilling costs preference
26
27

Other adjustments, including income-based related adjustments
27
28
Alternative minimum taxable income. Combine lines 1 through
27. (If married filing separately and line 28 is more than
$247,450, see instructions.)
28
Part II
Alternative Minimum Tax (AMT)
29
Exemption. (If you were under age 24 at the end of 2016, see
instructions.)
IF your filing status is . . .
AND line 28 is not over . . .
THEN enter on line 29 . . .
Single or head of household
$119,700
$53,900
Married filing jointly or qualifying widow(er)
159,700
83,800
Married filing separately
79,850
41,900
}
29
If line 28 is over the amount shown above for your filing status,
see instructions.
30
Subtract line 29 from line 28. If more than zero, go to line 31.
If zero or less, enter -0- here and on lines 31, 33, and 35, and go
to line 34
30

31
• If you are filing Form 2555 or 2555-EZ, see instructions for
the amount to enter.
• If you reported capital gain distributions directly on Form
1040, line 13; you reported qualified dividends on Form 1040,
line 9b; or you had a gain on both lines 15 and 16 of Schedule D
(Form 1040) (as refigured for the AMT, if necessary), complete
Part III on the back and enter the amount from line 64 here.
• All others: If line 30 is $186,300 or less ($93,150 or less if
married filing separately), multiply line 30 by 26%
(0.26). Otherwise, multiply line 30 by 28% (0.28) and subtract
$3,726 ($1,863 if married filing separately) from the result.
}
31
32
Alternative minimum tax foreign tax credit (see instructions)
32
33
Tentative minimum tax. Subtract line 32 from line 31
33
34
Add Form 1040, line 44 (minus any tax from Form 4972), and
Form 1040, line 46. Subtract from the result any foreign tax
credit from Form 1040, line 48. If you used Schedule J to
figure your tax on Form 1040, line 44, refigure that tax without
using Schedule J before completing this line (see instructions)
34
35
AMT. Subtract line 34 from line 33. If zero or less, enter -0-.
Enter here and on Form 1040, line 45
35

instructions.
Cat. No. 13600G
Form 6251 (2016)
Form 6251 (2016)
Page 2
Part III
Tax Computation Using Maximum Capital Gains
Rates
Complete Part III only if you are required to do so by line 31 or
by the Foreign Earned Income Tax Worksheet in the
instructions.
36
Enter the amount from Form 6251, line 30. If you are filing
Form 2555 or 2555-EZ, enter the amount from line 3 of the
worksheet in the instructions for line 31
36
37
Capital Gain Tax Worksheet in the instructions for Form 1040,
line 44, or the amount from line 13 of the Schedule D Tax
Worksheet in the instructions for Schedule D (Form 1040),
whichever applies (as refigured for the AMT, if necessary) (see
instructions). If you are filing Form 2555 or 2555-EZ, see
instructions for the amount to enter
37
38
Enter the amount from Schedule D (Form 1040), line 19 (as
refigured for the AMT, if necessary) (see instructions). If you
are filing Form 2555 or 2555-EZ, see instructions for the
amount to enter
38
39

If you did not complete a Schedule D Tax Worksheet for the
regular tax or the AMT, enter the amount from line 37.
Otherwise, add lines 37 and 38, 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 or 2555-EZ, see instructions for the amount to
enter
39
40
40
41
41
42
separately), multiply line 41 by 26% (0.26). Otherwise, multiply
line 41 by 28% (0.28) and subtract $3,726 ($1,863 if married
filing separately) from the result ▶
42
43
Enter:
• $75,300 if married filing jointly or qualifying widow(er),
• $37,650 if single or married filing separately, or
• $50,400 if head of household.
}
43
44

Worksheet in the instructions for Schedule D (Form 1040),
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, line 43; if zero or less, enter -0-. If you are
filing Form 2555 or 2555-EZ, see instructions for the amount to
enter
44
45
45
46
46
47
Enter the smaller of line 45 or line 46. This amount is taxed at
0%
47
48
48
49
Enter:
• $415,050 if single
• $233,475 if married filing separately
• $466,950 if married filing jointly or qualifying widow(er)
• $441,000 if head of household
}
49
50
Enter the amount from line 45
50
51

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, line 43; if zero or less, enter -0-. If
you are filing Form 2555 or Form 2555-EZ, see instructions for
the amount to enter
51
52
Add line 50 and line 51
52
53
53
54
54
55
Multiply line 54 by 15% (0.15) ▶
55
56
Add lines 47 and 54
56
If lines 56 and 36 are the same, skip lines 57 through 61 and go
to line 62. Otherwise, go to line 57.
57
57
58
58

If line 38 is zero or blank, skip lines 59 through 61 and go to
line 62. Otherwise, go to line 59.
59
Add lines 41, 56, and 57
59
60
60
61
61
62
Add lines 42, 55, 58, and 61
62
63
separately), multiply line 36 by 26% (0.26). Otherwise, multiply
line 36 by 28% (0.28) and subtract $3,726 ($1,863 if married
filing separately) from the result
63
64
Enter the smaller of line 62 or line 63 here and on line 31. If
you are filing Form 2555 or 2555-EZ, do not enter this amount
on line 31. Instead, enter it on line 4 of the worksheet in the
instructions for line 31
64
Form 6251 (2016)
f1_1: f1_2: f1_3: f1_4: f1_5: f1_6: f1_7: f1_8: f1_9: f1_10:
f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f1_17: f1_18: f1_19:
f1_20: f1_21: f1_22: f1_23: f1_24: f1_25: f1_26: f1_27: f1_28:
f1_29: f1_30: f1_31: f1_32: f1_33: f1_34: f1_35: f1_36: f1_37:
f1_38: f1_39: f1_40: f1_41: f1_42: f1_43: f1_44: f1_45: f1_46:
f1_47: f1_48: f1_49: f1_50: f1_51: f1_52: f1_53: f1_54: f1_55:
f1_56: f1_57: f1_58: f1_59: f1_60: f1_61: f1_62: f1_63: f1_64:

f1_65: f1_66: f1_67: f1_68: f1_69: f1_70: f1_71: f1_72: f2_1:
f2_2: f2_3: f2_4: f2_5: f2_6: f2_7: f2_8: f2_9: f2_10: f2_11:
f2_12: f2_13: f2_14: f2_15: f2_16: f2_17: f2_18: f2_19: f2_20:
f2_21: f2_22: f2_23: f2_24: f2_25: f2_26: f2_27: f2_28: f2_29:
f2_30: f2_31: f2_32: f2_33: f2_34: f2_35: f2_36: f2_37: f2_38:
f2_39: f2_40: f2_41: f2_42: f2_43: f2_44: f2_45: f2_46: f2_47:
f2_48: f2_49: f2_50: f2_51: f2_52: f2_53: f2_54: f2_55: f2_56:
f2_57: f2_58:
SCHEDULE SE
(Form 1040)
Self-Employment Tax
▶ Information about Schedule SE and its separate instructions
is at www.irs.gov/schedulese.
OMB No. 1545-0074
2016
Attachment
Sequence No. 17
Name of person with self-employment income (as shown on
Form 1040 or Form 1040NR) 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.
No
Did you receive wages or tips in 2016?
Yes
▼ ▼ ▼
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Yes
▶
No
▼
Are you using one of the optional methods to figure your net
earnings (see instructions)?
Yes
▶
No
▼
Did you receive church employee income (see instructions)
reported on Form W-2 of $108.28 or more?

Yes
▶
No
▼
You may use Short Schedule SE below
Was the total of your wages and tips subject to social security
or railroad retirement (tier 1) tax plus your net earnings from
self-employment more than $118,500?
Yes
▶
No
▼
Did you receive tips subject to social security or Medicare tax
that you didn't report to your employer?
Yes
▶
No
▼
No
◀
Did you report any wages on Form 8919, Uncollected Social
Security and Medicare Tax on Wages?
Yes
▶

▶ 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.
1a Net farm profit or (loss) from Schedule F, line 34, and farm
partnerships, Schedule K-1 (Form
1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a
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 Z 1b ( )
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form
1065-B), box 9, code J1.
Ministers and members of religious orders, see instructions for
types of income to report on
this line. See instructions for other income to report . . . . . . . . .
. . . . . 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3
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 . . . . . .
. . . . . . . ▶ 4
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:

• $118,500 or less, multiply line 4 by 15.3% (0.153). Enter the
result here and on Form 1040, line
57, or Form 1040NR, line 55
• More than $118,500, multiply line 4 by 2.9% (0.029). Then,
add $14,694 to the result.
Enter the total here and on Form 1040, line 57, or Form
1040NR, line 55 . . . . . . . 5
6 Deduction for one-half of self-employment tax.
Multiply line 5 by 50% (0.50). Enter the result here and on
Form
1040, line 27, or Form 1040NR, line 27 . . . . . . . . 6
instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2016
Schedule SE (Form 1040) 2016 Attachment Sequence No. 17
Page 2
Name of person with self-employment income (as shown on
Form 1040 or Form 1040NR) 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 . . . . . . ▶
1a Net 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) 1a
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 Z 1b ( )
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form
1065-B), box 9, code J1.
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) . . . . . . . . . . . . . . . . . . . . 2
3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3
4 a If line 3 is more than zero, multiply line 3 by 92.35%
(0.9235). Otherwise, enter amount from line 3 4a
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 . . 4b
c Combine lines 4a and 4b. If less than $400, stop; you do not
owe self-employment tax.
Exception. If less than $400 and you had church employee
income, enter -0- and continue ▶ 4c
5 a Enter your church employee income from Form W-2. See

instructions for definition of church employee income . . . 5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -
0- . . . . . . . . . . 5b
6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6
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 2016 . . . . . . 7
8 a Total social security wages and tips (total of boxes 3 and 7
on
Form(s) W-2) and railroad retirement (tier 1) compensation.
If $118,500 or more, skip lines 8b through 10, and go to line 11
8a
b Unreported tips subject to social security tax (from Form
4137, line 10) 8b
c Wages subject to social security tax (from Form 8919, line 10)
8c
d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d
9 Subtract line 8d from line 7. If zero or less, enter -0- here and
on line 10 and go to line 11 . ▶ 9
10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124) . . .
. . . . . . . . . . 10
11 Multiply line 6 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . .
11
12 Self-employment tax. Add lines 10 and 11. Enter here and on
Form 1040, line 57, or Form 1040NR, line 55 12
13 Deduction for one-half of self-employment tax.
Form 1040, line 27, or Form 1040NR, line 27 . . . . . . 13

Part II Optional Methods To Figure Net Earnings (see
instructions)
Farm Optional Method. You may use this method only if (a)
your gross farm income1 was not more
than $7,560, or (b) your net farm profits2 were less than
$5,457.
14 Maximum income for optional methods . . . . . . . . . . . . . . . .
. . 14
15 Enter the smaller of: two-thirds (2/3) of gross farm income1
(not less than zero) or $5,040. Also
include this amount on line 4b above . . . . . . . . . . . . . . . . . . .
15
Nonfarm Optional Method. You may use this method only if (a)
your net nonfarm profits3 were less than $5,457
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.
16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . .
16
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 . .
. . . . . . . . . 17
1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code
B.
A—minus the

amount you would have entered on line 1b had you not used the
optional
method.
3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form
1065), box 14, code
A; and Sch. K-1 (Form 1065-B), box 9, code J1.
4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065),
box 14, code
C; and Sch. K-1 (Form 1065-B), box 9, code J2.
Schedule SE (Form 1040) 2016
Version A Cycle 3
INTERNAL USE ONLY
DRAFT AS OF
August 18, 2016
2016 Schedule SE (Form 1040)
SE:W:CAR:MP
Self-Employment Tax
SCHEDULE SE (Form 1040)
Self-Employment Tax
▶ Information about Schedule SE and its separate instructions
is at www.irs.gov/schedulese.
OMB No. 1545-0074
2016
2016. Catalog Number 11358Z.
Attachment
Sequence No. 17
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.
No
Did you receive wages or tips in 2015? If "No," go to the next
question.
Did you receive wages or tips in 2016?
Yes
Did you receive wages or tips in 2015? If "Yes," go to the next
question.
▼
▼
▼
Science practitioner who received IRS approval not to be taxed
tax on other earnings?
Science practitioner who received I R S approval not to be taxed
tax on other earnings? If "No," go to the next question. If
"Yes," You must use Long Schedule S E on page 2.
Yes
▶
No
▼
earnings (see instructions)?
earnings (see instructions)? If "No," go to the next question. If
"Yes," you must use Long Schedule S E on page 2.
Yes
▶
No
▼

reported on Form W-2 of $108.28 or more?
reported on Form W-2 of $108.28 or more? If "No," you may
use Short Schedule S E below. If "Yes," you must use Long
Schedule S E on page 2.
Yes
▶
No
▼
You may use Short Schedule SE below
self-employment more than $118,500?
self-employment more than $117,000? If "No," go to the next
question. If "Yes," you must use Long Schedule S E on page 2.
Yes
▶
No
▼
that you didn't report to your employer?
that you did not report to your employer? If "No," go to the next
question. If "Yes," you must use Long Schedule S E on page 2.
Yes
▶
No
▼
No
◀
Security and Medicare Tax on Wages?

Security and Medicare Tax on Wages? If "Yes," you must use
Long Schedule S E on page 2. If "No," go the question "Are
you a minister, member of a religious order, or Christian
Science practitioner who received I R S approval not to be taxed
tax on other earnings?"
Yes
▶
▶
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.
1
a
Net farm profit or (loss) from Schedule F, line 34, and farm
partnerships, Schedule K-1 (Form 1065), box 14, code A
1a
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 Z
1b
2
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than
farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
types of income to report on this line. See instructions for other
income to report
2
3
Combine lines 1a, 1b, and 2
3
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 ▶
4
Note. If line 4 is less than $400 due to Conservation Reserve
5
Self-employment tax. If the amount on line 4 is:
• $118,500 or less, multiply line 4 by 15.3% (0.153). Enter the
result here and on Form 1040, line 57, or Form 1040NR, line
55
• More than $118,500, multiply line 4 by 2.9% (0.029). Then,
add $14,694 to the result.
Enter the total here and on Form 1040, line 57, or Form
1040NR, line 55
5
6
Deduction for one-half of self-employment tax.
Form 1040, line 27, or Form 1040NR, line 27
6
instructions.
Cat. No. 11358Z
Attachment Sequence No. 17
Page 2
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 ▶
1
a
Net 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)
1a
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 Z
1b
2
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than
farming); and Schedule K-1 (Form 1065-B), box 9, code J1.
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)
2
3
Combine lines 1a, 1b, and 2
3
4
a
If line 3 is more than zero, multiply line 3 by 92.35% (0.9235).
Otherwise, enter amount from line 3
4a
Note. If line 4a is less than $400 due to Conservation Reserve
b

If you elect one or both of the optional methods, enter the total
of lines 15 and 17 here
4b
c
Combine lines 4a and 4b. If less than $400, stop; you do not
owe self-employment tax. Exception. If less than $400 and you
had church employee income, enter -0- and continue ▶
4c
5
a
Enter your church employee income from Form W-2. See
instructions for definition of church employee income
5a
b
Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0-
5b
6
Add lines 4c and 5b
6
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 2016
7
8
a
Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) and railroad retirement (tier 1) compensation.
If $118,500 or more, skip lines 8b through 10, and go to line 11
8a
b
Unreported tips subject to social security tax (from Form 4137,
line 10)
8b

c
Wages subject to social security tax (from Form 8919, line 10)
8c
d
Add lines 8a, 8b, and 8c
8d
9
Subtract line 8d from line 7. If zero or less, enter -0- here and
on line 10 and go to line 11 ▶
9
10
Multiply the smaller of line 6 or line 9 by 12.4% (0.124)
10
11
Multiply line 6 by 2.9% (0.029)
11
12
Self-employment tax. Add lines 10 and 11. Enter here and on
12
13
Deduction for one-half of self-employment tax.
13
Part II
Optional Methods To Figure Net Earnings (see instructions)
Farm Optional Method. You may use this
method only if (a) your gross farm income1 was not more than
$7,560, or (b) your net farm profits2 were less than $5,457.
14
Maximum income for optional methods
14
15
Enter the smaller of: two-thirds (2/3) of gross farm income1

(not less than zero) or $5,040. Also include this amount on line
4b above
15
Nonfarm Optional Method. You may use this method
only if (a) your net nonfarm profits3 were less than $5,457 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.
16
16
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
17
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; Sch. C-EZ, line 3; Sch. K-1 (Form
1065), box 14, code A; and Sch. K-1 (Form 1065-B), box 9,
code J1.
4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065),
box 14, code C; and Sch. K-1 (Form 1065-B), box 9, code J2.
f1_1: f1_2: f1_3: f1_4: f1_5: f1_6: f1_7: f1_8: f1_9: f1_10:
f1_11: f1_12: f1_13: f1_14: f1_15: f1_16: f2_1: f2_2: c2_1:
Offf2_3: f2_4: f2_5: f2_6: f2_7: f2_8: f2_9: f2_10: f2_11:
f2_12: f2_13: f2_14: f2_15: f2_16: f2_17: f2_18: f2_19: f2_20:
f2_21: f2_22: f2_23: 118,500f2_24: 00f2_25: f2_26: f2_27:
f2_28: f2_29: f2_30: f2_31: f2_32: f2_33: f2_34: f2_35: f2_36:
f2_37: f2_38: f2_39: f2_40: f2_41: f2_42: f2_43: 5,040f2_44:

00f2_45: f2_46: f2_47: f2_48: f2_49: f2_50:
SCHEDULE E
(Form 1040)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074
2016
Attachment
Sequence No. 13
Name(s) shown on return 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 or C-EZ (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 2016 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
(from list below)
A
B
C
2 For each rental real estate property listed
above, report the number of fair rental and
personal use days. Check the QJV box
only if you meet the requirements to file as
a qualified joint venture. See instructions.
Fair Rental
Days
Personal Use
Days
QJV
A
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence

3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . 4
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
13 Other interest. . . . . . . . . . . . . . 13
14 Repairs. . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . 18
19 Other (list) ▶ 19
20 Total expenses. Add lines 5 through 19 . . . . . 20
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

22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )
23a Total of all amounts reported on line 3 for all rental
properties . . . . 23a
b Total of all amounts reported on line 4 for all royalty
properties . . . . 23b
c Total of all amounts reported on line 12 for all properties . . .
. . . 23c
d Total of all amounts reported on line 18 for all properties . . .
. . . 23d
e Total of all amounts reported on line 20 for all properties . . .
. . . 23e
24 Income. Add positive amounts shown on line 21. Do not
include any losses . . . . . . . 24
25 Losses. Add royalty losses from line 21 and rental real
estate losses from line 22. Enter total losses here 25 ( )
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 Form 1040, line
17, or Form 1040NR, line 18. Otherwise, include this amount in
the total on line 41 on page 2 . . . 26
For Paperwork Reduction Act Notice, see the separate
instructions. Cat. No. 11344L Schedule E (Form 1040) 2016
Schedule E (Form 1040) 2016 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 II Income or Loss From Partnerships and S Corporations
Note: 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 (e)
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, excess farm loss, 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
partnership; S
for S corporation
(c) Check if
foreign
partnership
(d) Employer
identification
number
(e) Check if
any amount is

not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(f) Passive loss allowed
(attach Form 8582 if required)
(g) Passive income
from Schedule K-1
(h) Nonpassive loss
from Schedule K-1
(i) Section 179 expense
deduction from Form 4562
(j) Nonpassive income
from Schedule K-1
A
B
C
D
29a Totals
b Totals
30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . .
. . 30
31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . .
. . . . 31 ( )
32 Total partnership and S corporation income or (loss).

Combine lines 30 and 31. Enter the
result here and include in the total on line 41 below . . . . . . . . .
. . . . . . 32
Part III Income or Loss From Estates and Trusts
33 (a) Name (b) Employer
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed
(d) Passive income
from Schedule K-1
(e) Deduction or loss
from Schedule K-1
(f) Other income from
Schedule K-1
A
B
34a Totals
b Totals
35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . .
. 35
36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . .
. . 36 ( )
37 Total estate and trust income or (loss). Combine lines 35 and

36. Enter the result here and
include in the total on line 41 below . . . . . . . . . . . . . . . . . . . .
37
Part IV Income or Loss From Real Estate Mortgage Investment
Conduits (REMICs)—Residual Holder
38 (a) Name (b) Employer identification number
(c) Excess inclusion from
Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss)
from Schedules Q, line 1b
(e) Income from
Schedules Q, line 3b
39 Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below 39
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below . . . . . . 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and
40. Enter the result here and on Form 1040, line 17, or Form
1040NR, line 18 ▶ 41
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 1120S), box
17, code
V; and Schedule K-1 (Form 1041), box 14, code F (see
instructions) . . 42

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 or Form 1040NR from all rental real
estate activities
in which you materially participated under the passive activity
loss rules . . 43
Schedule E (Form 1040) 2016
Version A, Cycle 3
INTERNAL USE ONLY
DRAFT AS OF
October 12, 2016
2016 Form 1040 (Schedule E)
SE:W:CAR:MP
SCHEDULE E (Form 1040)
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074
2016
2016. Catalog Number 11344L.
Attachment
Sequence No. 13
Notice, see the separate instructions.
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 or C-EZ (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 2016 that would require you to
file Form(s) 1099? (see instructions)
B
If “Yes,” did you or will you file required Forms 1099?
1a
Physical address of each property (street, city, state, ZIP code)
A
B
C
1b
Type of Property (from list below)
A
B
C
2
For each rental real estate property listed above, report the
number of fair rental and personal use days. Check the QJV box
only if you meet the requirements to file as a qualified joint
venture. See instructions.
Fair Rental
Days
Personal Use Days
QJV
A
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
3 Vacation/Short-Term Rental

4 Commercial
5 Land
6 Royalties
7 Self-Rental
Income:
Properties:
A
B
C
Income:
Property A. Dollars.
Property A. Cents.
Property B. Dollars.
Property B. Cents.
Property C. Dollars.
Property C. Cents.
3
Rents received
3
4
Royalties received
4
Expenses:
Expenses:
Property A. Dollars.
Property A. Cents.
Property B. Dollars.
Property B. Cents.
Property C. Dollars.
Property C. Cents.
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
13
Other interest
13
14
Repairs
14
15
Supplies
15
16
Taxes
16
17
Utilities
17
18
Depreciation expense or depletion

18
19
19
20
Total expenses. Add lines 5 through 19
20
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
22
Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions)
22
23
a
Total of all amounts reported on line 3 for all rental properties
23a
b
Total of all amounts reported on line 4 for all royalty
properties
23b
c
Total of all amounts reported on line 12 for all properties
23c
d
23d
e
23e
24
Income. Add positive amounts shown on line 21. Do not
include any losses

24
25
Losses. Add royalty losses from line 21 and rental real estate
losses from line 22. Enter total losses here
25
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
Form 1040, line 17, or Form 1040NR, line 18. Otherwise,
include this amount in the total on line 41 on page 2
26
For Paperwork Reduction Act Notice, see the separate
instructions.
Cat. No. 11344L
Attachment Sequence No. 13
Page 2
Caution: The IRS compares amounts reported on your tax
return with amounts shown on Schedule(s) K-1.
Part II
Income or Loss From Partnerships and S Corporations Note:
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 (e) 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, excess farm loss, 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.
28
(a) Name
(b) Enter P for partnership; S

for S corporation
(c) Check if foreign partnership
(d) Employer
identification
number
(e) Check if
any amount is
not at risk
A
B
C
D
Passive Income and Loss
Nonpassive Income and Loss
(f) Passive loss allowed
(g) Passive income
from Schedule K-1
(h) Nonpassive loss
from Schedule K-1
(i) Section 179 expense
deduction from Form 4562
(j) Nonpassive income
from Schedule K-1
Passive Income and Loss. (f) Passive loss allowed (attach Form
8582 if required). Dollars.
Passive Income and Loss. (f) Passive loss allowed (attach Form
8582 if required). Cents.
Passive Income and Loss. (g) Passive income from Schedule K–
1. Dollars.
Passive Income and Loss. (g) Passive income from Schedule K–
1. Cents.
Nonpassive Income and Loss. (h) Nonpassive loss from
Schedule K–1. Dollars.
Nonpassive Income and Loss. (h) Nonpassive loss from
Schedule K–1. Cents.

Nonpassive Income and Loss. (i) Section 179 expense deduction
from Form 4562. Dollars.
Nonpassive Income and Loss. (i) Section 179 expense deduction
from Form 4562. Cents.
Nonpassive Income and Loss. (j) Nonpassive income from
Nonpassive Income and Loss. (j) Nonpassive income from
A
B
C
D
29
a
Totals
b
Totals
30
Add columns (g) and (j) of line 29a
30
31
Add columns (f), (h), and (i) of line 29b
31
32
Total partnership and S corporation income or (loss). Combine
lines 30 and 31. Enter the result here and include in the total on
line 41 below
32
Part III
Income or Loss From Estates and Trusts
33
(a) Name
(b) Employer
A
B

Passive Income and Loss
Nonpassive Income and Loss
(c) Passive deduction or loss allowed
(d) Passive income
from Schedule K-1
(e) Deduction or loss
from Schedule K-1
(f) Other income from
Schedule K-1
Passive Income and Loss. (c) Passive deduction or loss allowed
(attach Form 8582 if required). Dollars.
Passive Income and Loss. (c) Passive deduction or loss allowed
(attach Form 8582 if required). Cents.
Passive Income and Loss. (d) Passive income from Schedule K–
1. Dollars.
Passive Income and Loss. (d) Passive income from Schedule K–
1. Cents.
Nonpassive Income and Loss. (e) Deduction or loss from
Nonpassive Income and Loss. (e) Deduction or loss from
Nonpassive Income and Loss. (f) Other income from Schedule
K–1. Dollars.
Nonpassive Income and Loss. (f) Other income from Schedule
K–1. Cents.
A
B
34
a
Totals
b
Totals
35
Add columns (d) and (f) of line 34a
35

36
Add columns (c) and (e) of line 34b
36
37
Total estate and trust income or (loss). Combine lines 35 and
36. Enter the result here and include in the total on line 41
below
37
Part IV
Income or Loss From Real Estate Mortgage Investment
Conduits (REMICs)—Residual Holder
38
(a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss) from Schedules Q, line 1b
(e) Income from
Schedules Q, line 3b
(a) Name.
(b) Employer identification number.
(c) Excess inclusion from Schedules Q, line 2c (see
instructions). Dollars.
(c) Excess inclusion from Schedules Q, line 2c (see
instructions). Cents.
(d) Taxable income (net loss) from Schedules Q, line 1b.
Dollars.
(d) Taxable income (net loss) from Schedules Q, line 1b. Cents.
(e) Income from Schedules Q, line 3b. Dollars.
(e) Income from Schedules Q, line 3b. Cents.
39
Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below
39
Part V
Summary

40
Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below
40
41
Total income or (loss). Combine lines 26, 32, 37, 39, and 40.
Enter the result here and on Form 1040, line 17, or Form
1040NR, line 18 ▶
41
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 1120S), box 17, code V; and Schedule K-1 (Form 1041),
box 14, code F (see instructions)
42
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 or Form 1040NR
from all rental real estate activities in which you materially
participated under the passive activity loss rules
43
f1_1: f1_2: c1_1: 0c1_2: 0f1_3: f1_4: f1_5: f1_6: f1_7: f1_8:
f1_9: f1_10: c1_3: 0f1_11: f1_12: c1_4: 0f1_13: f1_14: c1_5:
0f1_15: f1_16: f1_17: f1_18: f1_19: f1_20: f1_21: f1_22:
f1_23: f1_24: f1_25: f1_26: f1_27: f1_28: f1_29: f1_30: f1_31:
f1_32: f1_33: f1_34: f1_35: f1_36: f1_37: f1_38: f1_39: f1_40:
f1_41: f1_42: f1_43: f1_44: f1_45: f1_46: f1_47: f1_48: f1_49:
f1_50: f1_51: f1_52: f1_53: f1_54: f1_55: f1_56: f1_57: f1_58:
f1_59: f1_60: f1_61: f1_62: f1_63: f1_64: f1_65: f1_66: f1_67:
f1_68: f1_69: f1_70: f1_71: f1_72: f1_73: f1_74: f1_75: f1_76:
f1_77: f1_78: f1_79: f1_80: f1_81: f1_82: f1_83: f1_84: f1_85:
f1_86: f1_87: f1_88: f1_89: f1_90: f1_91: f1_92: f1_93: f1_94:
f1_95: f1_96: f1_97: f1_98: f1_99: f1_100: f1_101: f1_102:

f1_103: f1_104: f1_105: f1_106: f1_107: f1_108: f1_109:
f1_110: f1_111: f1_112: f1_113: f1_114: f1_115: f1_116:
f1_117: f1_118: f1_119: f1_120: f1_121: f1_122: f1_123:
f1_124: f1_125: f1_126: f1_127: f1_128: f1_129: f1_130:
f1_131: f1_132: f1_133: f1_134: f1_135: f1_136: f1_137:
f1_138: f1_139: f1_140: f1_141: f1_142: f1_143: f1_144:
f1_145: f1_146: f1_147: f1_148: f1_149: f1_150: f1_151:
f1_152: f2_1: f2_2: c2_1: 0f2_3: f2_4: c2_2: 0f2_5: c2_3:
0f2_6: f2_7: c2_4: 0f2_8: c2_5: 0f2_9: f2_10: c2_6: 0f2_11:
c2_7: 0f2_12: f2_13: c2_8: 0f2_14: c2_9: 0f2_15: f2_16: f2_17:
f2_18: f2_19: f2_20: f2_21: f2_22: f2_23: f2_24: f2_25: f2_26:
f2_27: f2_28: f2_29: f2_30: f2_31: f2_32: f2_33: f2_34: f2_35:
f2_36: f2_37: f2_38: f2_39: f2_40: f2_41: f2_42: f2_43: f2_44:
f2_45: f2_46: f2_47: f2_48: f2_49: f2_50: f2_51: f2_52: f2_53:
f2_54: f2_55: f2_56: f2_57: f2_58: f2_59: f2_60: f2_61: f2_62:
f2_63: f2_64: f2_65: f2_66: f2_67: f2_68: f2_69: f2_70: f2_71:
f2_72: f2_73: f2_74: f2_75: f2_76: f2_77: f2_78: f2_79: f2_80:
f2_81: f2_82: f2_83: f2_84: f2_85: f2_86: f2_87: f2_88: f2_89:
f2_90: f2_91: f2_92: f2_93: f2_94: f2_95: f2_96: f2_97: f2_98:
f2_99: f2_100: f2_101: f2_102: f2_103: f2_104: f2_105:
f2_106: f2_107: f2_108: f2_109: f2_110: f2_111: f2_112:
f2_113: f2_114: f2_115: f2_116: f2_117: f2_118: f2_119:
f2_120: f2_121: f2_122:
SCHEDULE D
(Form 1040)
Capital Gains and Losses
▶ Information about Schedule D and its separate instructions is

at www.irs.gov/scheduled.
▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.
OMB No. 1545-0074
2016
Attachment
Sequence No. 12
Name(s) shown on return Your social security number
Part I Short-Term Capital Gains and Losses—Assets Held One
Year or Less
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from
Form(s) 8949, Part I,

Form 8960Department of the Treasury Internal Revenue Serv.docx

Form 8960Department of the Treasury Internal Revenue Serv.docx

Recommandé

Recommandé

Contenu connexe

Similaire à Form 8960Department of the Treasury Internal Revenue Serv.docx

Similaire à Form 8960Department of the Treasury Internal Revenue Serv.docx (20)

Plus de hanneloremccaffery

Plus de hanneloremccaffery (20)

Dernier

Dernier (20)

Form 8960Department of the Treasury Internal Revenue Serv.docx