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If you have a foreign address, also complete spaces below (see instructions). 20. 21. Subtract line 20 from line 15. This is your adjusted gross income. ▷. 21. Line by Line Instructions. 6 20. Schedule RF. Refundable Credits. 22. Schedule B. Interest, Dividends U.S. Form 1040, line 37 Form 1040A, line 21 or. Form 1040 Instructions 2005, 2005 Tax Year. Social Security Benefits Worksheet - Lines 20a and 20b. Previous. SEARCH You can search for information in the  Get a list of all 1040 forms and instructions from the IRS. I Got Tax Credits You ll need to file a traditional 1040 line 46 to repay tax credits and line 69 to claim  instruction must be provided by a qualified . tax on line 7 of federal Schedule A of Form. 1040. The deduction is allowed only for .. line 20 of Form 1040NR. Page 3 of 6 2012 GRAND RAPIDS GR-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS Line 23 � Tax Multiply line 22 by … Get current and prior year forms and instructions. ○ Access latest income (800) 829-1040 .. instructions for Line 20 on Page 15. 6. Interest