Federal Tax Returns for Individuals ( Form 1040 ) include:

• Roth IRA
• Roth 401(k) if employer’s plan permits
• Rollover to Roth IRA
• Tax-deductible IRA
• Child tax credit
• Child care credit
• Earned income credit
• Annual gifts to reduce estate
• Education savings accounts
• Education expenses
• American opportunity tax credit
• Lifetime learning credit
• Bunching deductions
• Flexible spending accounts
• Health savings account
• Donating appreciated assets instead of cash
• Qualifying property for personal residence gain exclusion
• Best filing status
• Shifting income or deductions from year to year
• Adoption expense credit