Schedule F Form 1040 - Internal Revenue Service: Fill & Download for Free

First consult Filing Requirements 2 | Internal Revenue Service where it tells you:An unmarried dependent student must file a tax return if his or her earned or unearned income exceeds certain limits. To find these limits, refer to Dependents under Who Must File, in Publication 501, Exemptions, Standard Deduction, and Filing Information.This gives you a strong clue that the answer is to be found in Pub 501, the 2017 version of which tells you:A person who is a dependent may still have to file a return. It depends on his or her earned income, unearned income, and gross income. For details, see Table 2. A dependent must also file if one of the situations described in Table 3 applies.So trudge over to Table 2. You’ll see:Single dependents—Were you either age 65 or older or blind?No. You must file a return if any of the following apply.1. Your unearned income was more than $1,050.2. Your earned income was more than $6,350.3. Your gross income was more than the larger of—a. $1,050, orb. Your earned income (up to $6,000) plus $350.Yes. You must file a return if any of the following apply.1. Your unearned income was more than $2,600 ($4,150 if 65 or older and blind).2. Your earned income was more than $7,900 ($9,450 if 65 or older and blind).3. Your gross income was more than the larger of—a. $2,600 ($4,150 if 65 or older and blind), orb. Your earned income (up to $6,000) plus $1,900 ($3,450 if 65 or older and blind).So, assuming that you only made $5,000 and this was earned income, you don’t meet the filing requirement.Whew! You’re done, aren’t you?Not quite. Remember, a dependent must file if one of the situations in Table 3 applies. Guess where I’m going to next?If any of the six conditions listed below applied to you for 2017, you must file a return.You owe any special taxes, including any of the following.a. Alternative minimum tax. (See Form 6251.)b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. (See Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs); Pub. 590-B, Distributions from Individual Retirement Arrangements (IRAs); and Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans.) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.c. Social security or Medicare tax on tips you didn't report to your employer (see Pub. 531) or on wages you received from an employer who didn't withhold these taxes (see Form 8919).d. Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. (See Pub. 531, Pub. 969, and the Form 1040 instructions for line 62.)e. Household employment taxes. But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.f. Recapture taxes. (See the Form 1040 instructions for lines 44, 60b, and 62.)2. You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.3. You had net earnings from self-employment of at least $400. (See Schedule SE (Form 1040) and its instructions.)4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. (See Schedule SE (Form 1040) and its instructions.)5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Health Insurance Marketplace. You should have received Form(s) 1095-A showing the amount of the advance payments, if any.6. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.Okay, you’ve decided you don’t meet any of these. Time to relax and pop open a nice craft beer …Hold on. You remember that I said before that I was citing to the 2017 version of these documents. You have to figure out a way to check on the 2015 requirements and see if they differ.Now you start to reach for that beer again …But you’re not completely done.If you had income taxes withheld and you don’t owe any taxes, you are eligible for a refund. But guess what you have to do to get the refund? That’s right, file a return.You may now have an understanding of why people find it useful to hire tax preparers, who see these questions all the time and have software and experience to streamline this process.And there’s plenty of additional factors that could affect this analysis.

The IRS publishes statistical information about tax returns on its website at Statistics | Internal Revenue Service. There is a vast trove of data about US taxation to be found here, although it can take significant effort to winnow through the data the IRS publishes to gather and collate the data required to answer specific questions such as this one.The question you ask, about home office deductions, can probably be determined from IRS published line item estimates. For individual tax returns, the deduction for business use of a home is usually taken on Line 30 of Schedule C, which is one of the lines the IRS provides statistical estimates for. (It can also appear on Line 32 of Schedule F, but the IRS has no estimates for this line, which means it is used so infrequently that it did not appear in their statistical sampling or was suppressed to avoid the risk of revealing information about an individual return.) So all you’ll have to do to get the information you want is go through the SOI Tax Stats Individual Income Tax Returns Line Item Estimates for Line 30 of Schedule C of Form 1040 for each of the tax years you care about and add them up. I’m not going to do this for you because it’s tedious and boring. I can, however, tell you that the statistically estimated total for Form 1040, Schedule C, Line 30 for 2017 was $10,694,202.The IRS also has statistical summaries for Form 8829, which is required in most cases when an individual taxpayer claims a deduction for the business use of a home and does not elect to (or cannot) use the simplified procedure allowed by RP 2013–13.

Basically the difference between a Form and Schedule is the Form is what you submit to the Internal Revenue Service to show/report your income and deductions, tax credits, etc. The Schedule is what supports the information shown on the tax Form.Form 1040, for example, has 20 attachments (up from 14 before 2018), called "schedules", which may need to be filed depending on the taxpayer:Schedule A - Public Charity Status and Public SupportSchedule B - Schedule of ContributorsSchedule C - Political Campaign and Lobbying ActivitiesSchedule D - Supplemental Financial StatementsSchedule E - SchoolsSchedule F - Statement of Activities Outside the United StatesSchedule G - Supplemental Information Regarding Fundraising or Gaming ActivitiesSchedule H - HospitalsSchedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the United StatesSchedule J - Compensation InformationSchedule K - Supplemental Information on Tax-Exempt BondsSchedule L - Transactions With Interested PersonsSchedule M - Noncash ContributionsSchedule N - Liquidation, Termination, Dissolution, or Significant Disposition of AssetsSchedule O - Supplemental Information to Form 990Schedule R - Related Organizations and Unrelated PartnershipsYou may research additional information at the following website: Site Index Search | Internal Revenue ServiceI hope this information is helpful.