[IRS 2026] Form 1040 line-by-line 실제 가이드 -- standard deduction $15,000 / brackets
1시간 전한 줄 결론
미국 Form 1040(2025 tax year, 2026-04-15 마감) 실제 구조 -- filing status(Single / MFJ / MFS / HoH / QSS) -> dependents -> income(line 1a~9 wages, interest, dividends, IRA, pension, SS, capital gain, other) -> adjustments(Schedule 1) -> AGI(line 11) -> standard or itemized(line 12: $15,000 single / $30,000 MFJ / $22,500 HoH for 2025) -> QBI deduction(line 13, Form 8995) -> taxable income(line 15) -> tax(line 16, tax table 또는 Schedule D worksheet) -> credits(line 19 CTC, Schedule 3) -> other taxes(Schedule 2) -> payments(line 25 W-2 withholding, estimated, EIC) -> refund or owe(line 34/37). 2025 tax year 변경(FACT) -- standard deduction 인상($15,000 single, $30,000 MFJ), bracket 인플레 조정, 'no tax on tips' / overtime deduction(Schedule 1-A 신설), CTC $2,000 유지(refundable $1,700). 한인 빈도 실수 -- ① W-2 box 1 만 적기(SSN, 401k 분리 모름), ② foreign income exclusion 누락(Form 2555), ③ RSU double-count(W-2 + 1099-B), ④ MFJ 자동 선택(MFS 가 학자금/Medicare IRMAA 유리한 경우).
1040 핵심 line (FACT, 2025 tax year)
| Line | 항목 | 출처 form |
|---|---|---|
| 1a | W-2 wages (box 1) | W-2 |
| 1h | other earned income | various |
| 1z | total wages (1a-1h) | 합계 |
| 2a / 2b | tax-exempt / taxable interest | 1099-INT, Schedule B |
| 3a / 3b | qualified / ordinary dividends | 1099-DIV, Schedule B |
| 4a / 4b | IRA distributions / taxable | 1099-R |
| 5a / 5b | pension / annuity / taxable | 1099-R |
| 6a / 6b / 6c | SS benefits / taxable / lump-sum | SSA-1099 |
| 7 | capital gain (loss) | Schedule D / Form 8949 |
| 8 | additional income | Schedule 1 line 10 |
| 9 | total income | 1z+2b+3b+4b+5b+6b+7+8 |
| 10 | adjustments to income | Schedule 1 line 26 |
| 11 | AGI | line 9 - line 10 |
| 12 | standard or itemized | Schedule A or std |
| 13 | QBI deduction | Form 8995 / 8995-A |
| 14 | 12 + 13 | |
| 15 | taxable income | 11 - 14 (음수면 0) |
| 16 | tax | tax table / QDCGTW / Schedule D worksheet |
| 17 | Schedule 2 line 3 (AMT 등) | |
| 19 | CTC + other dependents credit | |
| 20 | Schedule 3 line 8 (other credits) | |
| 22 | tax after credits | |
| 23 | other taxes (Schedule 2 line 21) | SE tax, AMT, NIIT |
| 24 | total tax | 22 + 23 |
| 25 | federal withholding (W-2/1099) | |
| 26 | 2024 estimated payments + 2023 overpayment | |
| 27 | EIC | Schedule EIC |
| 33 | total payments | |
| 34 | refund (33 > 24) | |
| 37 | amount owed (24 > 33) | |
| 38 | underpayment penalty | Form 2210 |
2025 tax year 표준공제 & bracket (FACT, IRS Rev. Proc. 2024-40)
| filing status | standard deduction | top bracket 시작 |
|---|---|---|
| Single | $15,000 | 37% @ $626,350 |
| Married Filing Jointly | $30,000 | 37% @ $751,600 |
| Married Filing Separately | $15,000 | 37% @ $375,800 |
| Head of Household | $22,500 | 37% @ $626,350 |
| Qualifying Surviving Spouse | $30,000 | 37% @ $751,600 |
2025 ordinary bracket (Single, FACT)
| rate | taxable income (single) |
|---|---|
| 10% | $0 - $11,925 |
| 12% | $11,925 - $48,475 |
| 22% | $48,475 - $103,350 |
| 24% | $103,350 - $197,300 |
| 32% | $197,300 - $250,525 |
| 35% | $250,525 - $626,350 |
| 37% | $626,350 + |
2025 신규 항목 (FACT)
- Schedule 1-A 신설 -- 'no tax on tips' / overtime / 차량 loan interest / senior enhancement 공제 통합
- tips deduction -- 자격 직종(서버, 미용사 등) tip 보수 최대 $25,000 공제 (소득 기준 phase-out)
- overtime deduction -- FLSA premium 부분 (정규 시급 초과분만) 공제
- vehicle loan interest -- 신규 차량 loan 이자 일부 공제 (소득 한도)
- senior enhanced deduction -- 65세+ 추가 공제 인상
- CTC -- $2,000 유지 (refundable $1,700, 2025 인플레 조정)
- EITC -- 3+ children 최대 $8,046 (2025)
한인 빈도 실수
- W-2 box 1 만 적기 -- 401(k) pre-tax 는 box 1 제외이지만 box 12 code D 확인
- RSU double-count -- vest 시 W-2 box 1 포함, 판매 시 1099-B basis 정확히 (broker basis 자주 누락)
- foreign earned income 미신고 -- Form 2555 ($130K+/2025) 또는 FTC(Form 1116)
- MFJ 자동 선택 -- MFS 가 학자금 income-driven, Medicare IRMAA, ACA premium 측면 유리한 경우
- Standard vs Itemized 미비교 -- mortgage + property tax + 기부 합계가 $30K(MFJ) 안 넘으면 standard
- QBI deduction 누락 -- 1099-NEC 받는 자영업자 20% 공제 자동 계산 안 됨, Form 8995 필수
- NIIT 놓침 -- 투자소득 + AGI $200K(single)/$250K(MFJ) 초과 시 3.8% 추가 (Form 8960)
- Additional Medicare Tax -- wage $200K(single)/$250K(MFJ) 초과 0.9% (Form 8959)
출처 (FACT) -- IRS About Form 1040 (irs.gov/forms-pubs/about-form-1040), Rev. Proc. 2024-40 inflation adjustments (irs.gov/pub/irs-drop/rp-24-40.pdf), Publication 17 (irs.gov/pub/irs-pdf/p17.pdf).
면책 -- 본 글은 2026-05-16 기준 2025 tax year 일반 정보. 본인 상황은 CPA / EA 와 상담. line 번호는 매년 변경 가능, 실제 form 확인 필수.