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Changes/Corrections to
US 2018 Federal Income Tax
Form 1040 spreadsheet
since 12/17/2018.


(Central Time)




12/17/2018 7:00 AM


  Initial publication of the 2018 Income Tax Spreadsheet. (DRAFT)

12/20/2018 1:40 PM 1116  Updated for 2018.  No longer a DRAFT version.
12/20/2018 3:00 PM 2441  Updated for 2018.  No longer a DRAFT version.
12/21/2018 7:10 AM All sheets  Tweaked pagination and formatting (ie. appearance) on all sheets.
12/22/2018 3:45 PM QBID (Unofficial)  Reworked calculation of "Taxable Income" (Step 3) to remove capital gains reduction.
12/25/2018 9:10 AM  2210 Updated for 2018 but still a DRAFT.  (Neither form nor instructions have been issued.)
 12/26/2018 3:45 AM Sch. D WS Updated for 2018.  No longer a DRAFT version.
 1/1/2019 4:30 PM 2210 Corrected calculation for Line 11 of Schedule AI, Part I.  Thank you, Eric J.
 1/2/2019  1:30 PM W-2 Added names "W2_Wages_You" & "W2_Wages_Spouse"
 1/2/2019  1:30 PM1099-R  Added names "IRA_Taxable_You", "PA_Taxable_You", "IRA_Taxable_Spouse", & "PA_Taxable_Spouse"
1/2/2019  1:30 PM1040  Added names "Address", "Apt_No.", "City_State_Zip"
 1/5/2019  12:30 PM 2210 Corrected tax calculation for Sch. AI, Line 14c.  Thank you, Joe Z.
 1/7/2019  9:30 AM 1099-R Modified line 7 (Row 61) and line 16 (Row 71) to include amounts for non-qualified annuities (Dist. Code D) -- to be used in Form 8960, lines 3 and 9b.
1/7/2019  9:30 AM 8960  Modified line 9b to include state and local taxes attributable to investment income.  Specifically, line 9b includes state and local taxes paid from 1099-INT, 1099-DIV, and 1099-R (Dist. Code D). 
 1/9/2019 6:00 PM8960  Updated for 2018.  No longer a DRAFT version.  Also, improved form so that it indicates whether or not it should be filed.
 1/9/2019 6:00 PM1040  Added advisory note to "Check Form 8960" if Modified Adjusted Gross Income (MAGI) is greater that specified threshold (based on filing status). 
 1/11/2019 1:40 PM 8889 Corrected logic for calculation of Line 6 for case where filer and spouse had separate HSAs and family coverage at some time during the year.  Thank you, Martin P.
 1/13/2019 4:00 PMLine 12a (CTC)  Updated for 2018.  No longer a DRAFT worksheet. 
1/14/2019 9:20 AM  1040 Improved logic for lines 20a and 21 for those who overpaid their taxes.  Good suggestion, Mahendra B! 
1/15/2019 4:00 PM  6251 Updated for 2018.  This form and all worksheets are no longer considered to be DRAFT versions. 
 1/17/2019 9:30 AM 1116 In the memo area (near line 30), added informational 'CarryBack from Current Year' and 'CarryForward to Current Year'.  Another good suggestion Mahendra B!
1/17/2019 2:00 PM 2210  Updated lines 5 to lower the underpayment penalty threshold from 90% to 85% of the previous year's income.
 1/19/2019 10:45 AMSch. E Added an additional Schedule E form (two pages) to bottom of the existing form.
 1/19/2019 10:45 AMSch. 1  Modified line 17 to include new Schedule E form.
 1/19/2019 12:25 PMSch. E  On both forms, modified line 25 to never show a negative amount because the amount on that line is treated by line 26 as a loss.  (i.e. The amount on line 25 is subtracted.) 
 1/23/2019 10:10 AM2210  Updated for 2018 (including adding of new 85% waiver worksheet). ALL forms and instructions have now been incorporated.
1/23/2019 11:45 AM Sch. E Corrected calculation for Line 25.  It was showing a negative amount when it should have been showing a positive amount.  Thank you, David K.
 1/23/2019 7:00 PM2210  Corrected Line 24 of Schedule AI due to typographical error on part of IRS.  The line should read "Enter 25% (0.25) of line 9 on page 1 …" instead of line 11.  Thank you, Eric J.
 1/25/2019 10:00 AM Sch. SE On both forms, on Long Schedule SE, corrected lines 8d, 9, 10, & 11.  To show the correct amounts when line 8d is greater than or equal to $128,400.  Thank you, Kathy F. 
1/26/2019 7:30 PM8960  Added information relating to who must file Form 8960, Net Investment Income Tax -- Individuals, Estates, and Trusts.
2/1/2019 11:00 AM8889 Unprotected cells O42 and O115.  Boxes that appear when line 2 is larger than line 13.  Thank you, Mark W.
2/2/2019 3:00 PM 1116  Added logic to indicate when Form 1116, Foreign Tax Credit, should be filed.  This change also affected sheets 1099-INT, 1099-DIV, 1040, and Sch. 3.
 2/5/2019 8:00 PM 2441 Corrected calculation for line 15 so that it properly combines lines 12 through 14.  Thank you, Alex B.
2/9/2019 1:00 PM W-2 Added calculations to round the amounts from the W-2 forms.  These rounded amounts are now used throughout the spreadsheet.
 Having these amounts not rounded was causing a problem with Sheet "Line 17a (EIC)", Worksheet A, Part 1, Line 4.
 Thanks to Daylon C. who brought the condition to my attention.
2/9/2019 4:40 PM  Sch. E On the 2nd Schedule E form, corrected calculation for line 26 to always treat the amount on line 25 as a negative amount.  Thank you, Ron G.
  2/16/2019 7:00 PM8812 Corrected social security number to be the that of the first listed taxpayer (versus the spouse).  Thank you, Paul N.
 2/16/2019 7:00 PM  Sch. D Corrected calculations for line 7 and line 15 relative to lines 6 and 14, respectively.  Thank you, Jon M.
  2/16/2019 7:00 PM 8889  Corrected Line 6 calculation of the SPOUSE's Form 8889 to be the allocated percentage of the FAMILY amount in the case where the taxpayer (YOU) is considered to have FAMILY coverage for each month.
 Thank you, Adam B.
2/17/2019 3:45 PM  1116 Improved wording on Rows 4 and 6 to make it more clear as to when Form 1116 is not required to be filed.
2/17/2019 3:45 PM  Sch. D Corrected calculation for line 22 for the case where Form 1040, Line 3a, Qualified Dividends, is zero.  Thank you, Bill B
2/17/2019 10:40 PM Sch. A  Corrected calculation of line 10 relative to the Mortgage Interest Deduction Limit. Now, the spreadsheet only provide a note about the limit if a limit might be challenged.
  Thank you, Steve B., for bringing this condition to my attention. 
2/18/2019 8:30 AM Sch. A Corrected calculation of line 10 to include amount from line 8e.  Reworked notes regarding mortgage interest deduction limit.  Thanks again, Steve B 
2/19/2019 6:40 PM  1099-G Added new sheet for Form 1099-G, Certain Government Payments.  This affected Schedule 1, Schedule A, and Schedule F. 
2/22/2019 8:45 AM  Line 9 (QBID) Corrected calculation for line 4 to show zero if result is negative.  Thank you, Fred H. 
2/22/2019 11:20 AM 8960 Added worksheet to calculate line 9b, State and local taxes paid -- attributable to investment income. Changed line 9b to use results of worksheet. Thank you, Raj A. 
 2/22/2019 12:15 PM  Line 9 (QBID)  Improved calculation of line 12 in the case where Sch. D, line 15 or line 16 were to be zero or blank. Thank you, Les W.
2/23/2019 2:11 PM 8962  Reworked columns 12d&12e through 22d&22e and line 23 to not be blank when the answer to question 9 is "Yes".  Thank you, Ajay P.
2/26/2019 8:55 AM  Sch. SE Reworked auto-select functions to work properly when an amount is entered into Line 2 (Column AF).  Thank you, Mike M.
 2/27/2019 8:00 AMSch. E  Fixed line 23e.  It was using the wrong override cell.  Corrected calculation for Line 25.  It was incorrectly treating lines 22 losses as positive amounts.  Thanks, Joel Y.
2/28/2019 6:30 PM  8949D Added new Form 8949.
2/28/2019 6:30 PM  Sch. D  Made changes needed to accommodate new Form 8949D. 
3/2/2019 4:20 PM 8959  Reworked line 8 to include Section A, line 4 and Schedule B, line 6 on both Schedule SE forms.  Thank you, Mohit M. 
 3/3/2019 6:00 PM Line 17a (EIC) Added override cell for number of qualifying children.
 3/4/2019 1:40 AM1116  Reworked logic providing input into cell B4 so that it would change to TRUE even if total foreign tax paid was > $0.00 but <$1.00.  Thanks, Jay S.
 3/7/2019 8:55 AM2555  Updated line 37, Maximum foreign earned income exclusion, from $102,100 to $103,900.  Thank you, Ross H. 
3/7/2019 2:20 PM 2210  Corrected tax calculation for Worksheet 4-1, lines 18a, b, c, and d.  Thank you, Frank M.  
3/11/2019 6:00 AM  Sch. 1 Corrected logic for line 13. Thank you, Tony F. 
3/11/2019 7:30 PM2210  Added override cells for Sch. AI, line 12. 
 3/11/2019 7:30 PM2210  Corrected Sch. AI, line 14, calculation to get its input from the "Sch. AI - Line 12, Qualified Dividends and Capital Gain Tax Worksheet".  Thank you, Frank M.
3/11/2019 9:50 PM 2210  Cleaned up notes associated with lines 2, 3 and 8.  Thank you, Tiziano B.
 3/17/2019 6:05 AM2210  Updated Sch. AI, line 6, by eliminating the old worksheet and simplifying the equation.  Thank you, Kim B.
 3/17/2019 6:45 AMLine 11a
(QDCG Tax) 
 Corrected logic for 2nd bullet regarding "You don't have to file Schedule D…"  Thank you, Frank R.
3/18/2019 5:50 AM  1040 Added override cell for line 12a, Child Tax Credit/Credit for Other Dependents
3/18/2019 5:50 AM Line 12a (CTC) Removed the override cell for line 16.  (Can't have two overrides for the same amount.)
3/18/2019 5:50 AM 8812  Corrected line 2 to input amount from Form 1040, line 12a, versus line 12a (CTC), line 16.  Thank you, Adam U.
 3/22/2019 2:20 AM Sch. 1 Corrected line 21 to include amount entered into Cell AJ44.  Thank you, Mehendra B. 
 3/22/2019 11:10 AMLine 12a (CTC  At line 12, added link to Schedule R, line 22.  Thank you, Gordon A. 
 3/23/2019 8:00 PM 8959 Corrected calculation for line 8 because it was not bringing over the amount from Sch. SE, Section A (Short), line 4. (This only applied to the top Sch. SE.)  Thank you, Matt K. 
3/23/2019 8:15 PM  8916 Changed line 9b so that it will only bring over state and local taxes paid if Schedule A is used in lieu of the standard deduction.  Thank you, Tom B. 
 3/24/2019 5:20 PMSch. E  Corrected line 25 calculation in the 2nd (lower) Schedule E.  It was the wrong sign.  Thank you, C. Morris.
3/24/2019 10:30 AM  8959 Improved logic for 3rd criterion regarding Medicare wages and Sch. SE income.
3/24/2019 12:40 PM Table of 
 Added new Table of Contents sheet (with hyperlinks).  Good idea, Bill S.
 3/29/2019 4:14 PM Sch. 1 Added 'NOTE: See instructions for Line 36' and expanded 'Jury Pay' description.  Thank you Jayashree B.
 3/31/2019 11:30 AM  Line 9 (QBID)  Added caution that appears when QBI amount matches any 'income' amount on Sch. SE that QBI amount must be reduced by 1/2 of the Sch. SE tax.
4/1/2019 12:30 AM All forms & schedules On Form 1040, added a checkbox to hide Social Security from all forms and schedules.  This is so the forms can be printed with the SSN blank (versus "000-00-0000").
4/1/2019 1:30 AM  Sch. C Created new name for amount which is the spouse's statutory employee income.
4/1/2019 1:30 AM  2441 Corrected Line 5 to include spouse's statutory employee income.  Thank you, Andrei Y.
 4/1/2019 6:20 AM2210  Per IRS change, lowered 85% exception to 80%.  Thank you, Sean L.
4/6/2019 11:00 AM Sch. E Added note and space to describe "Other" property. Thank you, Kathy F.
4/7/2019 8:20 AM  Disclaimer Removed spaces from email address.  Thank you, Michael C.
 4/7/2019 8:20 AM 1040
 Corrected typo in "Paid Tax Preparers Onlly".  Thank you, Michael C.
 4/8/2019 8:25 PM Disclaimer Added revision date/time to the top and added new block to describe how the error and change process is accomplished.
 4/9/2019 4:00 AM Sch. SE Improved sheet to automatically check "You" if your filing status is other than "Married filing jointly".
 4/9/2019 4:00 AM Changes Added revision date/time to the top of this sheet.
4/13/2019 10:00 AM 1116  Added notes and arrows to make it more clear which parts of Form 1116 MUST be completed if foreign taxes are being reported. Thank you, Jayashree B.
 4/23/2019 9:15 PMSch. 1  Corrected Line 21 erroneous reference.  Thank you, Rich C.
 4/30/2019 6:30 AM 1099-INT Corrected line 8 reference to Form 1040, line 2a, Tax Exempt Interest.  Also, ghosted line 5 because it is no longer used by this spreadsheet.  Thank you, James M.

If you find any errors, please help me and your fellow taxpayers out

by letting me know by e-mail!

Glenn Reeves