Read Now Tax Guide for Armed Forces', Publication 3 (2019), Your Federal Income Tax for Armed Forces RTF
Beginning in 2019, Form 1040 will have three numbered schedules (Schedules 1, 2, and 3) instead of six. The line for capital gains and losses has been moved from Schedule 1 to Form 1040, line 6. Line references to Form 1040 and its schedules have been updated to reflect the new line numbers. Many members of the Armed Forces will only need to file Form 1040 and will not need to use the numbered schedules. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the numbered schedules. If you e-file your return, you generally won't notice much of a change and the software you use will generally determine which schedules you use. For more details, Regular due date of return. The regular due date of Forms 1040 and 1040-SR is April 15, 2020. Standard mileage rates for 2019. The rate for the cost of operating your car for business use is 58 cents per mile. The rate for operating your car to get medical care or to move is 20 cents per mile. The rate for charitable use of your vehicle is still 14 cents per mile. IRA and pension reporting. You will now report your IRA distributions and pensions and annuities on separate lines. Use lines 4a and 4b on Form 1040 or 1040-SR to report IRA distributions and the taxable amount. Use new lines 4c and 4d to report pensions and annuities and the taxable amount. See the instructions for lines 4a and 4b and lines 4c and 4d in the Instructions for Form 1040 and 1040-SR. Capital gain or (loss) is now reported on line 6. In 2018, capital gain or (loss) was reported on Schedule 1 (Form 1040), line 13. In 2019, it will be reported on Form 1040 or 1040-SR, line 6. Health care coverage shared responsibility payment. For 2019, you no longer need to either make a shared responsibility payment or file Form 8965 if you don't have minimum essential health care coverage for part or all of 2019. The “Full-year health care coverage or exempt” box has been removed from Form 1040.
