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Page 1 of 100 of Instructions 1040                                                                                  13:56 - 28-NOV-2011

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NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
             1040                 INSTRUCTIONS

                                                                                        2011
                                                                                                                 makes doing your taxes
                                                                                                                 faster and easier.
                                                                                                                 is the fast, safe, and free
                                                                                                                 way to prepare and e-ﬁle
                                                                                                                 your taxes. See
                                                                                                                 www.irs.gov/freeﬁle.
                                                                                        Get a faster refund, reduce errors, and save paper. 
                                                                                        For more information on IRS e-ﬁle and Free File,
                                                                                        see Options for e-ﬁling your returns in these
                                                                                        instructions or click on IRS e-ﬁle at IRS.gov.
                                                                                        NEW FORMS
                                                                                        You may have to report your capital gains and losses
                                                                                        on new Form 8949 and report the totals on 
                                                                                        Schedule D. If you have foreign nancial assets, you
                                                                                        may have to le new Form 8938.
                                                                                        MAILING YOUR RETURN
                                                                                        If you le a paper return, you may be mailing it to a
                                                                                        different address this year.
                                                                                        FUTURE DEVELOPMENTS
                                                                                        The IRS has created a page on IRS.gov for information
                                                                                        about Form 1040 and its instructions at
                                                                                        www.irs.gov/form1040. Information about any
                                                                                        future developments affecting Form 1040 (such as
                                                                                        legislation enacted after we release it) will be posted
                                                                                        on that page.
                                                                                        For details on these and other changes, see 
                                                                                        What’s New in these instructions.
             Department of the Treasury Internal Revenue Service IRS.gov 
IRS

Nov 28, 2011                                                             Cat. No. 24811V

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A Message From Dear Taxpayer,
the Commissioner As we enter the 2012 tax filing season, the IRS is always looking to find new
and innovative ways to help you get your tax questions answered. The newest is
our smartphone application, IRS2Go, which can be downloaded for free. You
can do a number of things with this app, such as checking the status of your tax
refund or subscribing to tax tips.
We also continue to enhance our website, IRS.gov, which is the most
convenient way to get tax information. We also post videos on YouTube to help
taxpayers understand their tax obligations. Check these out at www.youtube.
com/irsvideos . Our news feed on Twitter, @IRSnews, is another excellent
source of tax information.
Keep in mind that a number of federal tax incentives that were enacted in
2009 as part of the American Recovery and Reinvestment Act are still in effect
for 2011. These include the American opportunity credit and the expanded
earned income credit. Make sure to check to see if you qualify for these and
other important deductions and credits.
Remember that the fastest, safest and easiest way to get your refund is to
e-file and use direct deposit. E-file has become so popular that nearly eight out
of 10 individual taxpayers now e-file their return. It’s now the first choice for
about 112 million taxpayers.
Taxpayers below a certain income level can qualify to use free tax
preparation software through the Free File program. Plus, everyone can e-file
for free using a fillable form available at IRS.gov.
We know that it takes time to prepare and file a tax return, but the IRS wants
to help you fulfill your tax obligations and will continue to go the extra mile to
provide assistance.
Sincerely,

Douglas H. Shulman

The IRS Mission

Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and by applying the tax law with integrity and fairness to all.

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Table of Contents

Contents Page Contents Page
Department
of the
Treasury Taxpayer Advocate Service ............ 4 2011 Earned Income Credit (EIC)
Table ........................ 52
Internal Suggestions for Improving the IRS
Revenue (Taxpayer Advocacy Panel) .......... 4 Refund ......................... 69
Service
IRS e-file .......................... 5 Amount You Owe ................ 71
What’s New ........................ 6 Third Party Designee .............. 72
Filing Requirements .................. 7 Sign Your Return ................. 72
Do You Have To File? .............. 7 Assemble Your Return ............. 73
When and Where Should You File? .... 7 2011 Tax Table .................. 74
Where To Report Certain Items 2011 Tax Computation Worksheet .... 86
From 2011 Forms W-2, 1097,
1098, and 1099 ................. 10 General Information ................. 87
Line Instructions for Form 1040........ 12 Refund Information ............... 90
Name and Address ................ 12 What Is TeleTax? ................. 90
Social Security Number (SSN) ....... 12 Calling the IRS................... 92
Presidential Election Campaign Fund . 12 Quick and Easy Access to Tax Help
and Tax Forms and Publications .... 93
Filing Status ..................... 12
Disclosure, Privacy Act, and Paperwork
Exemptions ..................... 14 Reduction Act Notice .............. 94
Income ......................... 19 Order Form for Forms and Publications . 96
Adjusted Gross Income ............ 28 Major Categories of Federal Income
and Outlays For Fiscal Year 2010 .... 97
Tax and Credits .................. 33
2011 Tax Rate Schedules ............. 98
Other Taxes ..................... 42
Index ............................ 99
Payments ....................... 44

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The Taxpayer Advocate Service Is Here To Help

Taxpayer Advocate Service If you think TAS might be able to help you, call your local
The Taxpayer Advocate Service (TAS) is your voice at the advocate, whose number is in your phone book and on our
IRS. Our job is to ensure that every taxpayer is treated fairly, website at www.irs.gov/advocate. You can also call our
and that you know and understand your rights. We offer free toll-free number at 1-877-777-4778.
help to guide you through the often-confusing process of
resolving tax problems that you haven’t been able to solve on TAS also handles large-scale or systemic problems that affect
your own. Remember, the worst thing you can do is nothing at many taxpayers. If you know of one of these broad issues,
all! please report it to us through our Systemic Advocacy
Management System at www.irs.gov/advocate .
TAS can help if you can’t resolve your problem with the IRS
and: Low Income Taxpayer Clinics
• Your problem is causing financial difficulties for you, Low Income Taxpayer Clinics (LITCs) are independent from
your family, or your business. the IRS. Some clinics serve individuals whose income is below
• You face (or your business is facing) an immediate threat a certain level and who need to resolve a tax problem. These
of adverse action. clinics provide professional representation before the IRS or in
court on audits, appeals, tax collection disputes, and other
• You’ve tried repeatedly to contact the IRS but no one has
issues for free or for a small fee. Some clinics can provide
responded to you, or the IRS hasn’t responded by the date
information about taxpayer rights and responsibilities in many
promised.
different languages for individuals who speak English as a
second language. For more information and to find a clinic
If you qualify for our help, we’ll do everything we can to get
near you, see the LITC page on www.irs.gov/advocate or IRS
your problem resolved. You’ll be assigned to one advocate
Publication 4134, Low Income Taxpayer Clinic List. This
who will be with you at every turn. We have offices in every
publication is also available by calling 1-800-829-3676 or at
state, the District of Columbia, and Puerto Rico. Although
your local IRS office.
TAS is independent within the IRS, our advocates know how
to work with the IRS to get your problems resolved. And our
services are always free.

As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our online tax toolkit at www.
TaxpayerAdvocate.irs.gov can help you understand these
rights.

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

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Options for e-ﬁling your returns—safely, quickly, and easily. 

Why do 80% of Americans le their taxes electronically?
             •  Security—The IRS uses the latest encryption technology to safeguard your information.
             •  Flexible Payments—File early; pay by April 17.
             •  Greater Accuracy—Fewer errors mean faster processing.
             •  Quick Receipt—Receive an acknowledgment that your return was
                 accepted.
             •  Go Green—Reduce the amount of paper used.
             •  It’s Free—through Free File.
             •  Faster Refunds—Get your refund faster by e-ling
                 using direct deposit.

IRS e-ﬁle: It’s Safe. It’s Easy. It’s                        Everyone Can Free File
Time.                                                        If your adjusted gross income was $57,000 or less in 
                                                             2011, you can use free tax software to prepare and e-le 
Joining the 110 million Americans who already are            your tax return. Earned more? Use Free File Fillable
using e-le is easy. Just ask your paid or volunteer tax      Forms.
preparer, use commercial software, or use Free File.
IRS e-le is the safest, most secure way to transmit          Free File. This public-private partnership, between the 
your tax return to the IRS. Since 1990, the IRS has          IRS and tax software providers, makes approximately 20
processed more than 1 billion e-led tax returns safely       popular commercial software products and e-le available 
and securely. There’s no paper return to be lost or          for free. Seventy percent of the nation’s taxpayers are 
stolen.                                                      eligible. 
Starting January 1, 2012, many tax return preparers will     Just visit www.irs.gov/freele for details. Free File 
be required to use IRS e-le. If you are asked if you want    combines all the benets of e-le and easy-to-use
to e-le, just give it a try. IRS e-le is now the norm, not   software at no cost. Guided questions will help ensure 
the exception. Most states also use electronic ling.         you get all the tax credits and deductions you are due. 
                                                             It’s fast, safe, and free.
                                                             You can review each provider’s eligibility rules or use an 
   Free e-ﬁle Help Available Nationwide                      online tool to nd those software products that match
   Volunteers are available in communities nationwide        your situation. Some providers offer state tax return
   providing free tax assistance to low to moderate income   preparation either for a fee or for free. Free File also is
   (generally under $50,000 in adjusted gross income) and    available in English and Spanish.
   elderly taxpayers (age 60 and older). At selected sites,  Free File Fillable Forms. The IRS offers electronic 
   taxpayers can input and electronically le their own tax   versions of IRS paper forms that also can be e-led for
   return with the assistance from an IRS-certied volunteer. free. Free File Fillable Forms is best for people
   See Free Tax Return Assistance near the end of these      experienced in preparing their own tax returns. There are
   instructions for additional information or visit IRS.gov  no income limitations. Free File Fillable Forms does
   (Keyword: VITA) for a VITA/TCE site near you!             basic math calculations. It supports only federal tax
                                                             forms.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should 
choose to le a paper return.

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Page 6 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                          13:56 - 28-NOV-2011

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                                                                                                                                      For information about any additional changes to the 2011 tax law or any other developments
                                                                                                                                      affecting Form 1040 or its instructions, go to www.irs.gov/form1040                                                                                                                                                 .
What’s New

Due date of return.                                                         File Form 1040 by                                         after December 31, 2008, and ending                                                                                                                                     must report half of it on your 2011 return
April 17, 2012. The due date is April 17,                                                                                             before May 1, 2010. See the instructions                                                                                                                                and the rest on your 2012 return. See the
instead of April 15, because April 15 is a                                                                                            for line 67.                                                                                                                                                            instructions for lines 16a and 16b.
Sunday and April 16 is the Emancipation
Day holiday in the District of Columbia.                                                                                              Repayment of first-time homebuyer credit.                                                                                                                               Health savings accounts (HSAs) and
                                                                                                                                      If you have to repay the credit, you may be                                                                                                                             Archer MSAs.                                The additional tax on distri-
Capital gains and losses.                                                         In most cases,                                      able to do so without attaching Form 5405.                                                                                                                              butions from HSAs and Archer MSAs not
you must report your capital gains and                                                                                                See the instructions for line 59b.                                                                                                                                      used for qualified medical expenses has in-
losses on new Form 8949 and report the                                                                                                                                                                                                                                                                        creased to 20% for distributions after 2010.
totals on Schedule D. If you sold a covered                                                                                           Standard mileage rates.                                                                The 2011 rate for                                                                See Form 8889 or Form 8853 (and the in-
                                                                                                                                      51 cents a mile (55 ⁄  cents a mile after June
securitya Form 1099-Bin 2011,(oryoursubstitutebrokerstatement)will send you                                                           business use of your1 2 vehicle is increased to                                                                                                                         structions) for details.
that shows your basis. This will help you                                                                                             30, 2011). The 2011 rate for use of your                                                                                                                                Foreign financial assets.                                           If you had foreign
complete Form 8949. Generally, a covered                                                                                              vehicle to get medical care or to move is                                                                                                                               financial assets in 2011, you may have to
security is a security acquired after 2010.                                                                                           increased to 19 cents a mile (23 ⁄ 1cents2                                                                                                               a              file new Form 8938 with your return.
See the instructions for line 13.                                                                                                     mile after June 30, 2011). In addition, be-                                                                                                                             Check www.irs.gov/form8938                                                 for details.

Self-employedScheduleThis deductionSE. However,healthis no longerinsuranceyouallowedcandeduction.stillontake it                       ginningstandardhire, suchinmileageas2011,a taxicab.youratemayfor ausevehiclethe businessused for                                                                        ScheduledardYou dodeduction.notL.needScheduleInstead,it to figureLseeis noyourthelongerinstruc-2011instan-use.
on Form 1040, line 29. See the instructions                                                                                           Roth IRAs.                                If you converted or rolled over                                                                                               tions for line 40.

fordeduction.exemptionexemptionAlternativeline 29 foramountamountminimummorehasincreased.informationtaxincreased(AMT)TheabouttoAMTthisonhalfnotanyouramountyourelectof2010it2012toonreturn,toreportyourareturn.Roth2011youtheIRAReporttaxablegenerallyreturnin 2010theandamountamountmusttheandrestreportondidlongerpayonExpiredyourcreditin2011taxuse.hasbenefits.return.expired.ScheduleYouThecannotmakingM isclaimnoworkit
$48,450 ($74,450 if married filing jointly                                                                                            that is taxable on your 2011 return on line                                                                                                                               You cannot claim the alternative motor
or a qualifying widow(er); $37,225 if mar-                                                                                            15b (for conversions from IRAs) or 16b                                                                                                                                  vehicle credit for a vehicle you bought after
ried filing separately).                                                                                                              (for rollovers from qualified retirement                                                                                                                                2010, unless the vehicle is a new fuel cell
                                                                                                                                      plans, other than from a designated Roth                                                                                                                                motor vehicle. See Form 8910 and its in-
First-time homebuyer credit.                                                                To claim the                              account). See the instructions for lines 15a                                                                                                                            structions.
first-time homebuyer credit for 2011, you                                                                                             and 15b and lines 16a and 16b.
(or your spouse if married) must have been                                                                                                                                                                                                                                                                    Mailing your return.                                        If you are filing a pa-
a member of the uniformed services or For-                                                                                            Designated Roth accounts.                                                                          If you rolled                                                        per return, you may be mailing it to a dif-
eign Service or an employee of the intelli-                                                                                           over an amount from a 401(k) or 403(b)                                                                                                                                  ferent address this year because the IRS has
gence community on qualified official                                                                                                 plan to a designated Roth account in 2010                                                                                                                               changed the filing location for several ar-
extended duty outside the United States for                                                                                           and did not elect to report the taxable                                                                                                                                 eas. See Where Do You File? at the end of
at least 90 days during the period beginning                                                                                          amount on your 2010 return, you generally                                                                                                                               these instructions.

                                                                                                                                                                                                        - 6 -

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Page 7 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                 13:56 - 28-NOV-2011

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                                                                                                                                                                          These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Filing                                                                                                                                                                                                           Have you tried IRS e-file?                                                                        It’s the fastest way to get your refund and it’s free
                                                                                                                                                                                                                 if you are eligible. Visit IRS.gov for details.
Requirements

                                                                                                                                                                          •      You elected to be taxed as a resident                                                                                                   If you are a U.S. citizen or resident
                                                                                                                                                                          alien.                                                                                                                                         alien, you may qualify for an automatic
Do You Have To File?                                                                                                                                                      See Pub. 519 for details.                                                                                                                      extension of time to file without filing
Use Chart A, B, or C to see if you must file                                                                                                                                                                                                                                                                             Form 4868. You qualify if, on the due date
a return. U.S. citizens who lived in or had                                                                                                                                                              Specific rules apply to deter-                                                                                  of your return, you meet one of the follow-
income from a U.S. possession should see                                                                                                                                  !                              mine if you are a resident alien,                                                                               ing conditions.
Pub. 570. Residents of Puerto Rico can use                                                                                                                                CAUTION                        nonresident alien, or dual-status                                                                                          You live outside the United States and
TeleTax topic 901 to see if they must file.                                                                                                                               and dual-statusalien.aliensMosthavenonresidentdifferentaliensfiling                                                                            Puerto•    Rico and your main place of busi-
                                Even if you do not otherwise                                                                                                              requirements and may have to file Form                                                                                                         ness or post of duty is outside the United
TIP                             have to file a return, you should                                                                                                         1040NR or Form 1040NR-EZ. Pub. 519                                                                                                             States and Puerto Rico.
                                file one to get a refund of any                                                                                                           discusses these requirements and other in-                                                                                                     •          You are in military or naval service on
                                federal income tax withheld.                                                                                                              formation to help aliens comply with U.S.                                                                                                      duty outside the United States and Puerto
You should also file if you are eligible for                                                                                                                              tax law, including tax treaty benefits and                                                                                                     Rico.
any of the following credits.                                                                                                                                             special rules for students and scholars.                                                                                                       This extension gives you an extra 2
•             Earned income credit.                                                                                                                                                                                                                                                                                      months to file and pay the tax, but interest
•             Additional child tax credit.                                                                                                                                                                                                                                                                               will be charged from the original due date
•             American opportunity credit.                                                                                                                                                                                                                                                                               of the return on any unpaid tax. You must
•
              First-time homebuyer credit.                                                                                                                                When and Where                                                                                                                                 include a statement showing that you meetthe requirements. If you are still unable to
•             Credit for federal tax on fuels.                                                                                                                            Should You File?                                                                                                                               file your return by the end of the 2-month
•             Adoption credit.                                                                                                                                            File Form 1040 by April 17, 2012. (The                                                                                                         period, you can get an additional 4 months
•             Refundable credit for prior year                                                                                                                            due date is April 17, instead of April 15,                                                                                                     if, no later than June 15, 2012, you file
              minimum tax.                                                                                                                                                because April 15 is a Sunday and April 16                                                                                                      Form 4868. This 4-month extension of time
•             Health coverage tax credit.                                                                                                                                 is the Emancipation Day holiday in the Dis-                                                                                                    to file does not extend the time to pay your
   See Pub. 501 for details. Also see Pub.                                                                                                                                trict of Columbia). If you file after this date,                                                                                               tax. See Form 4868.
Form501 if1099-Byou do not(or substitutehave to filestatement)but received.                                                                                         a     youSeeInterestmay haveandtoPenalties,pay interest later.and penalties.                                                                         Private Delivery Services

tionsExceptionunderyour19 orreturnapply,full-timeage 19fortheyouatcertainstudents.incomethecanendelectchildrenofoftoaIf2011childcertainincludeunderorwhowascondi-onagewasathecombatdetails.mayIfU.S.beyouablezoneArmedweretoorfileservingcontingencyForceslater.in,inSeeaordesignatedoperation,Pub.in support3 foryouof, Youruleicesfollowing.‘‘timelyprivatedesignatedforcandeliverytaxmailingusereturnscertainbyservicesastheandtimelyprivateIRSpayments.includefiling/paying’’todeliverymeetonlyThesetheserv-the

full-time2011. Tostudentdo so, useunderFormage8814.24 atIftheyouend of                                                                                                    theFilingend ofinstructionsthese instructions.and addresses are at                                                                             Service.•  DHL Express (DHL): DHL Same Day
make this election, your child does not have
to file a return. For details, use TeleTax                                                                                                                                What if You Cannot File on                                                                                                                     •          Federal Express (FedEx): FedEx Pri-
topic 553 or see Form 8814.                                                                                                                                               Time?                                                                                                                                          ority Overnight, FedEx Standard Over-
                                                                                                                                                                                                                                                                                                                         night, FedEx 2Day, FedEx International
   A child born on January 1, 1988, is con-                                                                                                                               You can get an automatic 6-month exten-                                                                                                        Priority, and FedEx International First.
                                                                                                                                                                                                                                                                                                                         •
siderednotResidentuse Formtoaliens.be age8814These24foratsuchtherulesendaalsochild.of 2011.applyDoif                                                                      thesion4868.date(toForOctoberyourdetails,return15,seeis2012)Formdue,if,you4868.nofilelaterFormthan                                             UPSNextUnited2ndDayDayAir,ParcelAir,UPSUPSServiceNext2ndDay(UPS):DayAirAirSaver,UPSA.M.,
you were a resident alien. Also, you may                                                                                                                                                                 An automatic 6-month exten-                                                                                     UPS Worldwide Express Plus, and UPS
qualify for certain tax treaty benefits. See                                                                                                                                                             sion to file does not extend the                                                                                Worldwide Express.
Pub. 519 for details.                                                                                                                                                     CAUTION!                       time to pay your tax. If you do                                                                                 The private delivery service can tell you
Nonresident aliens and dual-status aliens.                                                                                                                                                               not pay your tax by the original                                                                                how to get written proof of the mailing
These rules also apply if you were a nonres-                                                                                                                              due date of your return, you will owe inter-                                                                                                   date.
ident alien or a dual-status alien and both of                                                                                                                            est on the unpaid tax and may owe penal-
the following apply.                                                                                                                                                      ties. See Form 4868.
•   You were married to a U.S. citizen or
resident alien at the end of 2011.

                                                                                                                                                                                                                              - 7 -

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Chart A—For Most People

                                                       AND at the end of 2011                                            THEN file a return if your gross
IF your filing status is . . .                         you were* . . .                                                   income** was at least . . .
Single                                                 under 65                                                          $9,500
(see the instructions for line 1)                      65 or older                                                       10,950

(seeMarriedthe instructionsfiling jointly***for line 2)65under65 oror olderolder65 (both(one(bothspouses)spouse)spouses) $19,00020,15021,300

instructionsMarried filingforseparatelyline 3) (see theany age                                                           $3,700
Head of household (see the instructions for            under 65                                                          $12,200
line 4)                                                65 or older                                                       13,650
Qualifying widow(er) with dependent child              under 65                                                          $15,300
(see the instructions for line 5)                      65 or older                                                        16,450
*If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.
**Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax,
including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of
it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any
time in 2011 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than
$25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of
social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949. Gross
income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do
not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least
$3,700, you must file a return regardless of your age.

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Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if
someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment
compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income
includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned
and earned income.
Single dependents. Were you either age 65 or older or blind?
    No. You must file a return if any of the following apply.
       • Your unearned income was over $950.
       • Your earned income was over $5,800.
       • Your gross income was more than the larger of—
         • $950, or
         • Your earned income (up to $5,500) plus $300.
    Yes. You must file a return if any of the following apply.
       • Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
       • Your earned income was over $7,250 ($8,700 if 65 or older and blind).
       • Your gross income was more than the larger of—
         • $2,400 ($3,850 if 65 or older and blind), or
         • Your earned income (up to $5,500) plus $1,750 ($3,200 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
    No. You must file a return if any of the following apply.
       • Your unearned income was over $950.
       • Your earned income was over $5,800.
       • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
       • Your gross income was more than the larger of—
         • $950, or
         • Your earned income (up to $5,500) plus $300.
    Yes. You must file a return if any of the following apply.
       • Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
       • Your earned income was over $6,950 ($8,100 if 65 or older and blind).
       • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
       • Your gross income was more than the larger of—
         • $2,100 ($3,250 if 65 or older and blind), or
         • Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).

Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2011.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are
   filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not
   withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59b.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
   group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
g. Recapture taxes. See the instructions for line 44 and line 60.
2. You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
3. You had net earnings from self-employment of at least $400.
4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social
   security and Medicare taxes.

                                                                 - 9 -

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Page 10 of 100 of Instructions 1040                                                                          13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099

              IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax
return. Visit www.irs.gov/efile for details.

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 62. If you itemize your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local
general sales taxes.

 Form             Item and Box in Which It Should Appear              Where To Report
 W-2              Wages, tips, other compensation (box 1)             Form 1040, line 7
                  Allocated tips (box 8)                              See Wages, Salaries, Tips, etc.
                  Dependent care benefits (box 10)                    Form 2441, Part III
                  Adoption benefits (box 12, code T)                  Form 8839, line 16
                  Employer contributions to an                        Form 8853, line 1
                    Archer MSA (box 12, code R)
                  Employer contributions to a health savings          Form 8889, line 9
                    account (box 12, code W)
                  Uncollected social security and Medicare or         See the instructions for Form 1040, line 60
                    RRTA tax (box 12, code A, B, M, or N)
 W-2G             Gambling winnings (box 1)                           Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
 1097-BTC         Bond tax credit                                     See Form 8912 and its instructions

 1098             MortgagePoints (boxinterest2) (box 1)}              Schedule A, line 10, but first see the instructions on Form 1098*
                  Refund of overpaid interest (box 3)                 Form 1040, line 21, but first see the instructions on Form 1098*
                  Mortgage insurance premiums (box 4)                 See the instructions for Schedule A, line 13*
 1098-C           Contributions of motor vehicles, boats, and         Schedule A, line 17
                    airplanes
 1098-E           Student loan interest (box 1)                       See the instructions for Form 1040, line 33*
 1098-MA          Homeowner mortgage payments (box 3)                 Schedule A, line 10, but first see the instructions on Form 1098-MA
 1098-T           Qualified tuition and related expenses              See the instructions for Form 1040, line 34, or Form 1040, line 49; but
                    (box 1)                                                 first see the instructions on Form 1098-T*
 1099-A           Acquisition or abandonment of secured property      See Pub. 4681
 1099-B           Sales price of stocks, bonds, etc. (box 2), cost or Form 8949, but first see the Instructions for Schedule D
                    other basis (box 3), and wash sale loss
                    disallowed (box 5)
                  Aggregate profit or (loss) on contracts (box 13)    Form 6781, line 1
                  Bartering (box 14)                                  See Pub. 525
 1099-C           Canceled debt (box 2)                               See Pub. 4681
 1099-DIV         Total ordinary dividends (box 1a)                   Form 1040, line 9a
                  Qualified dividends (box 1b)                        See the instructions for Form 1040, line 9b
                  Total capital gain distributions (box 2a)           Form 1040, line 13, or, if required, Schedule D, line 13
                  Unrecaptured section 1250 gain (box 2b)             See the instructions for Schedule D, line 19
                  Section 1202 gain (box 2c)                          See Exclusion of Gain on Qualified Small Business (QSB) Stock in the
                                                                            instructions for Schedule D
                  Collectibles (28%) gain (box 2d)                    See the instructions for Schedule D, line 18
                  Nondividend distributions (box 3)                   See the instructions for Form 1040, line 9a
                  Investment expenses (box 5)                         Schedule A, line 23
                  Foreign tax paid (box 6)                            Form 1040, line 47, or Schedule A, line 8; but first see the instructions
                                                                            for line 47
 1099-G           Unemployment compensation (box 1)                   See the instructions for Form 1040, line 19
                  State or local income tax refunds, credits, or      See the instructions for Form 1040, line 10, and if box 8 on Form
                    offsets (box 2)                                         1099-G is checked, see the box 8 instructions
                  ATAA/RTAA payments (box 5)                          Form 1040, line 21
                  Taxable grants (box 6)                              Form 1040, line 21*
                  Agriculture payments (box 7)                        See the Instructions for Schedule F or Pub. 225*
                  Market gain (box 9)                                 See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
 activity on that schedule or form instead.

                                                                      - 10 -

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Page 11 of 100 of Instructions 1040                                                                             13:56 - 28-NOV-2011

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  Form      Item and Box in Which It Should Appear                          Where To Report
  1099-INT  Interest income (box 1)                                         See the instructions for Form 1040, line 8a
            Early withdrawal penalty (box 2)                                Form 1040, line 30
            Interest on U.S. savings bonds and                              See the instructions for Form 1040, line 8a
            Treasury obligations (box 3)
            Investment expenses (box 5)                                     Schedule A, line 23
            Foreign tax paid (box 6)                                        Form 1040, line 47, or Schedule A, line 8; but first see the instructions
                                                                                  for line 47
            Tax-exempt interest (box 8)                                     Form 1040, line 8b
            Specified private activity bond interest (box 9)                Form 6251, line 12
  1099-K    Merchant card/third party network                               Schedule C, C-EZ, E, or F
            payments
  1099-LTC  Long-term care and accelerated death benefits                   See Pub. 525 and the Instructions for Form 8853
  1099-MISC Rents (box 1)                                                   See the Instructions for Schedule E*
            Royalties (box 2)                                               See the Instructions for Schedule E* (for timber, coal, and iron ore
                                                                                  royalties, see Pub. 544)*
            Other income (box 3)                                            Form 1040, line 21*
            Nonemployee compensation (box 7)                                Schedule C, C-EZ, or F; but if you were not self-employed, see the
                                                                                  instructions on Form 1099-MISC
            Excess golden parachute payments (box 13)                       See the instructions for Form 1040, line 60
            Other (boxes 5, 6, 8, 9, 10, 14, and 15b)                       See the instructions on Form 1099-MISC

  1099-OID  Original issue discount (box 1)Other periodic interest (box 2)  See the instructions on Form 1099-OID
                                                                           }
            Early withdrawal penalty (box 3)                                Form 1040, line 30
            Original issue discount on U.S. Treasury                        See the instructions on Form 1099-OID
            obligations (box 6)
            Investment expenses (box 7)                                     Schedule A, line 23
  1099-PATR Patronage dividends and other distributions from a              Schedule C, C-EZ, or F or Form 4835; but first see the instructions on
            cooperative (boxes 1, 2, 3, and 5)                                    Form 1099-PATR
            Domestic production activities deduction (box 6)                Form 8903, line 23
            Credits and other deductions (boxes 7, 8, and 10)               See the instructions on Form 1099-PATR
            Patron’s AMT adjustment (box 9)                                 Form 6251, line 27
  1099-Q    Qualified education program payments                            See the instructions for Form 1040, line 21
  1099-R    Distributions from IRAs**                                       See the instructions for Form 1040, lines 15a and 15b
            Distributions from pensions, annuities, etc.                    See the instructions for Form 1040, lines 16a and 16b
            Capital gain (box 3)                                            See the instructions on Form 1099-R
  1099-S    Gross proceeds from real estate transactions                    Form 4797, Form 6252, Form 8824, or Form 8949
            (box 2)
            Buyer’s part of real estate tax (box 5)                         See the instructions for Schedule A, line 6*
  1099-SA   Distributions from health savings accounts (HSAs)               Form 8889, line 14a
            Distributions from MSAs***                                      Form 8853
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
 activity on that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.

                                                                            - 11 -

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Page 12 of 100 of Instructions 1040                                                                                                                                                                                                                                      13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Form 1040—Lines 1 and 2

                                                                                                                                                            IRS e-file                     takes the guesswork out of preparing your return. You may also
Line                                                                                                                                                        be eligible to use Free File to file your federal income tax return. Visit
                                                                                                           www.irs.gov/efile for details.
Instructions for

Form 1040                                                                                                  Section references are to the Internal Revenue Code.

                                                                                                           Form SS-5 online at www.socialsecurity.                                                                                                  this fund, check the box. If you are filing a
                                                                                                           gov   , from your local SSA office, or by call-                                                                                          joint return, your spouse can also have $3
Name and Address                                                                                           ing the SSA at 1-800-772-1213. It usually                                                                                                go to the fund. If you check a box, your tax
Print or type the information in the spaces                                                                takes about 2 weeks to get an SSN once the                                                                                               or refund will not change.
provided. If you are married filing a sepa-                                                                SSA has all the evidence and information it
rate return, enter your spouse’s name on                                                                   needs.
line 3 instead of below your name.
                                                                                                              Check that both the name and SSN on
                         If you filed a joint return for                                                   your Forms 1040, W-2, and 1099 agree                                                                                                     Filing Status
TIP

names and2010spouse,returnSSNsandinforbetheyou2011suresamearewithtofilingorderentertheayourassamejointon   Formwithnot,and youcertainyour1040maysocialmaydeductionsnotbesecurityreceivereducedandcreditcard.creditsorIfdisallowedfortheyonyouryourdoCheckyou.lowestTheonlytaxonesarethelistedthatfilingwilllast.statususuallythatgiveappliesyoutothe
your 2010 return.                                                                                          social security earnings. If your Form W-2                                                                                               •   Married filing separately.
                                                                                                           shows an incorrect SSN or name, notify                                                                                                   •   Single.
Name Change                                                                                                your employer or the form-issuing agent as                                                                                                   Head of household.

changeIfriage,youdivorce,changedto the Socialetc.,yourbenameSecuritysurebecausetoAdministra-reportofthemar-soonareIf thecreditedasnamepossibleortoSSNyourto makeonsocialyoursuresecuritysocialyoursecurityrecord.earnings                           widow(er)•• Marriedwithfilingdependentjointly orchild.qualifying
tion (SSA) before filing your return. This                                                                 card is incorrect, call the SSA.                                                                                                                              More than one filing status can
prevents delays in processing your return                                                                  IRS Individual Taxpayer                                                                                                                  TIP                  apply to you. Choose the one
andfutureissuingsocialrefunds.securityItbenefits.also safeguards your                                      Identification Numbers                                                                                                                                        thattax.      will give you the lowest
                                                                                                           (ITINs) for Aliens
Address Change                                                                                             If you are a nonresident or resident alien
If you plan to move after filing your return,                                                              and you do not have and are not eligible to
use Form 8822 to notify the IRS of your                                                                    get an SSN, you must apply for an ITIN.                                                                                                  Line 1
new address.                                                                                               For details on how to do so, see Form W-7                                                                                                Single
                                                                                                           and its instructions. It takes 6 to 10 weeks
P.O. Box                                                                                                   to get an ITIN.                                                                                                                          You can check the box on line 1 if any of
Enter your box number only if your post                                                                       If you already have an ITIN, enter it                                                                                                 the following was true on December 31,
office does not deliver mail to your home.                                                                 wherever your SSN is requested on your                                                                                                   2011.
                                                                                                           tax return.                                                                                                                              •   You were never married.
                                                                                                                                                                                                                                                    •
Foreign Address                                                                                            Note.           An ITIN is for tax use only. It does                                                                                         You were legally separated according
If you have a foreign address, enter the city                                                              not entitle you to social security benefits or                                                                                           to your state law under a decree of divorce
name on the appropriate line. Do not enter                                                                 change your employment or immigration                                                                                                    or separate maintenance. But if, at the end
any other information on that line, but also                                                               status under U.S. law.                                                                                                                   of 2011, your divorce was not final (an
complete the spaces below that line. Do not                                                                                                                                                                                                         interlocutory decree), you are considered
abbreviate the country name. Follow the                                                                    Nonresident Alien Spouse                                                                                                                 married and cannot check the box on line 1.

country’sorcodestate.and thepracticenameforof theenteringprovince,the postalcounty,                        IfsheyourmustYouspousehavefile aeitherisjointa nonresidentreturn,an SSN oralien,an ITINhe orif:                                          Januarythe•endYouof1,were2011.2011,widowedButandifdidyounotbeforehaveremarrya depen-before
                                                                                                              •                                                                                                                                     dent child, you may be able to use the qual-
Death of a Taxpayer                                                                                           •     You file a separate return and claim an                                                                                         ifying widow(er) filing status. See the
See Death of a Taxpayer under General                                                                      exemption for your spouse, or                                                                                                            instructions for line 5.
Information, later.                                                                                           •     Your spouse is filing a separate return.

                                                                                                                                                                                                                                                    Line 2
Social Security                                                                                            Presidential Election                                                                                                                    Married Filing Jointly
Number (SSN)                                                                                               Campaign Fund                                                                                                                            You can check the box on line 2 if any of
                                                                                                                                                                                                                                                    the following apply.
An incorrect or missing SSN can increase                                                                   This fund helps pay for Presidential elec-
your tax, reduce your refund, or delay your                                                                tion campaigns. The fund reduces candi-                                                                                                  •   You were married at the end of 2011,
refund. To apply for an SSN, fill in Form                                                                  dates’ dependence on large contributions                                                                                                 even if you did not live with your spouse at
SS-5 and return it, along with the appropri-                                                               from individuals and groups and places                                                                                                   the end of 2011.
ate evidence documents, to the Social Se-                                                                  candidates on an equal financial footing in                                                                                              •   Your spouse died in 2011 and you did
curity Administration (SSA). You can get                                                                   the general election. If you want $3 to go to                                                                                            not remarry in 2011.
Need more information or forms? Visit IRS.gov.                                                                                                              - 12 -

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Page 13 of 100 of Instructions 1040                                                                                                                                                                                                                                13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                                                                                                                                               2011 Form 1040—Lines 2 Through 4

•      You were married at the end of 2011,                                                                                               Be sure to enter your spouse’s SSN or                                                             be claimed as a dependent on someone
and your spouse died in 2012 before filing a                                                                                           ITIN on Form 1040. If your spouse does                                                               else’s 2011 return.
2011 return.                                                                                                                           not have and is not required to have an SSN                                                          4. Your child who, even though you are
    For federal tax purposes, a marriage                                                                                               or ITIN, enter “NRA.”                                                                                the custodial parent, is neither your depen-
means only a legal union between a man                                                                                                                                                                                                      dent nor your qualifying child because of
and a woman as husband and wife, and the                                                                                                               You may be able to file as head                                                      the rule for Children of divorced or sepa-
word “spouse” means a person of the oppo-                                                                                              TIP             of household if you had a child                                                      rated parents in the line 6c instructions.

husbandsitebinedcombinedsexallowablewhoandincomeiswifeaexpenseshusbandfilingand deductjointlyoronaonetheirwife.reportreturn.com-Atheir thepersonslast 6whomonthslivingapartlivefromapart.ofwith2011.youryouSeeandspouseyouMarriedduringlivedtheenterprocessIfchild’sthetheyourchildname,namereturn.isitnotonwilllineyourtake4.dependent,usIf youlongerdo nottoenter
They can file a joint return even if only one
had income or if they did not live together
theall year.return.However,Once youbothfilepersonsa joint return,must signyou                                                          Line 4                                                                                               Qualifyingyour qualifyingchild.child,To findsee Stepout if1someoneof the lineis
cannot choose to file separate returns for                                                                                             Head of Household                                                                                    6c instructions.
that year after the due date of the return.                                                                                            This filing status is for unmarried individu-                                                        Dependent.                    To find out if someone is your
Joint and several tax liability.                                                           If you file a                               als who provide a home for certain other                                                             dependent, see the instructions for line 6c.

jointgenerallyreturn,responsibleboth you andfor theyourtaxspouseand inter-are                                                          thispersons.purposeYouifareanyconsideredof the followingunmarriedapplies.for                         raryExceptionabsencesto timeby youlivedorwiththe otheryou. personTempo-for
est or penalties due on the return. This                                                                                                  •    You were legally separated according                                                         special circumstances, such as school, va-
means that if one spouse does not pay the                                                                                              to your state law under a decree of divorce                                                          cation, business, medical care, military
tax due, the other may have to. Or, if one                                                                                             or separate maintenance at the end of 2011.                                                          service, or detention in a juvenile facility,
spouse does not report the correct tax, both                                                                                           But if, at the end of 2011, your divorce was                                                         count as time lived in the home. Also see
spouses may be responsible for any addi-                                                                                               not final (an interlocutory decree), you are                                                         Kidnapped child                              in the line 6c instructions,
tional taxes assessed by the IRS. You may                                                                                              considered married.                                                                                  if applicable.
want to file separately if:                                                                                                               •    You are married but lived apart from
•      You believe your spouse is not report-                                                                                          your spouse for the last 6 months of 2011                                                            If the person for whom you kept up a
ing all of his or her income, or                                                                                                       and you meet the other rules under Married                                                           home was born or died in 2011, you can
•      You do not want to be responsible for                                                                                           persons who live apart, below.                                                                       still file as head of household as long as the

anyenoughtaxestaxduewithheldif yourorspousedoes notdoespaynot have                                                                     at any• Youtimeareduringmarriedthetoyeara nonresidentand you doaliennot                              homepart ofwasthethatyearperson’she or shemainwashomealive.                               for the
enough estimated tax.                                                                                                                  choose to treat him or her as a resident                                                             Keeping up a home.                                                  To find out what is
See the instructions for line 3. Also see                                                                                              alien.                                                                                               included in the cost of keeping up a home,
Innocent Spouse Relief under General In-                                                                                               Check the box on line 4 only if you are                                                              see Pub. 501.
formation, later.                                                                                                                      unmarried (or considered unmarried) and
Nonresident aliens and dual-status aliens.                                                                                             either Test 1 or Test 2 applies.                                                                     under Temporary Assistance for NeedyIf you used payments you received
Generally, a husband and wife cannot file a                                                                                            Test 1.    You paid over half the cost of keep-                                                      Families (TANF) or other public assistance
joint return if either spouse is a nonresident                                                                                         ing up a home that was the main home for                                                             programs to pay part of the cost of keeping
alien at any time during the year. However,                                                                                            all of 2011 of your parent whom you can                                                              up your home, you cannot count them as
if you were a nonresident alien or a                                                                                                   claim as a dependent, except under a multi-                                                          money you paid. However, you must in-
dual-status alien and were married to a U.S.                                                                                           ple support agreement (see the line 6c in-                                                           clude them in the total cost of keeping up
citizen or resident alien at the end of 2011,                                                                                          structions). Your parent did not have to live                                                        your home to figure if you paid over half
you may elect to be treated as a resident                                                                                              with you.                                                                                            the cost.
alien and file a joint return. See Pub. 519
for details.                                                                                                                           Test 2.    You paid over half the cost of keep-                                                      Married persons who live apart.                                                           Even if
                                                                                                                                       ing up a home in which you lived and in                                                              you were not divorced or legally separated
                                                                                                                                       which one of the following also lived for                                                            at the end of 2011, you are considered un-
                                                                                                                                       more than half of the year (if half or less,                                                         married if all of the following apply.
Line 3                                                                                                                                 see Exception to time lived with you                                               ).                    You lived apart from your spouse for
                                                                                                                                                                                                                                            •
Married Filing Separately                                                                                                                 1. Any person whom you can claim as a                                                             the last 6 months of 2011. Temporary ab-sences for special circumstances, such as
If you are married and file a separate return,                                                                                         dependent. But do not include:                                                                       for business, medical care, school, or mili-
you generally report only your own in-                                                                                                    a. Your qualifying child whom you                                                                 tary service, count as time lived in the
come, exemptions, deductions, and credits.                                                                                             claim as your dependent because of the rule                                                          home.

taxGenerally,applyontoyourpeopleyouownareinincome.communityresponsibleDifferentpropertyonlyrulesfor the                                entsforChildren in the lineof6cdivorcedinstructions,or separated par-                                spouse.• You file a separate return from your
states; see Pub. 555.                                                                                                                     b. Any person who is your dependent                                                               •   You paid over half the cost of keeping

                                                                                                                                                                                                                                            •
than if you use another filing status forHowever, you will usually pay more tax                                                        all of 2011, oronly because he or she lived with you for                                             up your home for 2011.Your home was the main home of
which you qualify. Also, if you file a sepa-                                                                                              c. Any person you claimed as a depen-                                                             your child, stepchild, or foster child for
rate return, you cannot take the student loan                                                                                          dent under a multiple support agreement.                                                             more than half of 2011 (if half or less, see
interest deduction, the tuition and fees de-                                                                                           See the line 6c instructions.                                                                        Exception to time lived with you                                                       , earlier).
duction, the education credits, or the earned                                                                                             2. Your unmarried qualifying child who                                                            •   You can claim this child as your de-
income credit. You also cannot take the                                                                                                is not your dependent.                                                                               pendent or could claim the child except that
standard deduction if your spouse itemizes                                                                                                3. Your married qualifying child who is                                                           the child’s other parent can claim him or
deductions.                                                                                                                            not your dependent only because you can                                                              her under the rule for Children of divorced
                                                                                                                                                                         - 13 -                                  Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Lines 4 Through 6b

or separated parents in the line 6c instruc- Adopted child. An adopted child is always
tions. treated as your own child. An adopted child Line 6b
Adopted child. An adopted child is al- includes a child lawfully placed with you
ways treated as your own child. An adopted for legal adoption. Spouse

childyou forincludeslegal adoption.a child lawfully placed with dependent,Dependent.seeTothefindinstructionsout if someonefor lineis your6c. Checkfollowingtheapplies.box on line 6b if either of the
Foster child. A foster child is any child 1. Your filing status is married filing
placed with you by an authorized place-ment agency or by judgment, decree, or Exception to time lived with you.rary absences by you or the child for special Tempo- jointly and your spouse cannot be claimed
other order of any court of competent juris- circumstances, such as school, vacation, as a dependent on another person’s return.
diction. business, medical care, military service, or 2. You were married at the end of 2011,
detention in a juvenile facility, count as your filing status is married filing sepa-
time lived in the home. Also see Kidnapped rately or head of household, and both of the
child in the line 6c instructions, if applica- following apply.
Line 5 ble.
a. Your spouse had no income and is not
Qualifying Widow(er) With A child is considered to have lived with filing a return.
Dependent Child you for all of 2011 if the child was born or b. Your spouse cannot be claimed as a
You can check the box on line 5 and use died in 2011 and your home was the child’shome for the entire time he or she was dependent on another person’s return.
joint return tax rates for 2011 if all of the alive.
following apply.
• Your spouse died in 2009 or 2010 and Keeping up a home. To find out what is If your filing status is head of household
you did not remarry before the end of 2011. included in the cost of keeping up a home, and you check the box on line 6b, enter the
• You have a child or stepchild whom see Pub. 501. tonamelineof6b.yourAlso,spouseenteronyourthespouse’sdotted linesocialnext

youincludeclaima fosteras a dependent.child. This does not underIf youTemporaryused paymentsAssistanceyouforreceivedNeedy thesecuritytop ofnumberyour return.in theIfspaceyouprovidedbecame di-at
• This child lived in your home for all of Families (TANF) or other public assistance vorced or legally separated during 2011,
2011.the requiredIf the childtime,didseenotExceptionlive with youto timefor upprogramsyour home,to payyoupartcannotof thecountcost ofthemkeepingas you cannot take an exemption for your for-
lived with you , later. money you paid. However, you must in- mer spouse.
• You paid over half the cost of keeping clude them in the total cost of keeping up
up your home. your home to figure if you paid over half Death of your spouse. If your spouse died
• You could have filed a joint return the cost. in 2011 and you did not remarry by the end
with your spouse the year he or she died, of 2011, check the box on line 6b if you
even if you did not actually do so. could have taken an exemption for your
If your spouse died in 2011, you cannot spouse on the date of death. For other filing
file as qualifying widow(er) with depen- Exemptions instructions, see Death of a Taxpayer under
dent child. Instead, see the instructions for You can deduct $3,700 on line 42 for each General Information, later.
line 2. exemption you can take.

Need more information or forms? Visit IRS.gov. - 14 -

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Page 15 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 6c

1. Do you have a child who meets the conditions to be your
Line 6c—Dependents qualifying child?
Dependents and Qualifying Child for Child Yes. Go to Step 2. No. Go to Step 4.
Tax Credit
Follow the steps below to find out if a person qualifies as your Step 2 Is Your Qualifying Child Your
dependent, qualifies you to take the child tax credit, or both. If you
have more than four dependents, check the box to the left of line 6c Dependent?
and include a statement showing the information required in 1. Was the child a U.S. citizen, U.S. national, U.S. resident
columns (1) through (4). alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test, later.)
Step 1 Do You Have a Qualifying Child?
Yes. Continue No. STOP
You cannot claim this child
as a dependent. Go to Form
A qualifying child is a child who is your... 1040, line 7.
Son, daughter, stepchild, foster child, brother, sister, 2. Was the child married?
stepbrother, stepsister, half brother, half sister, or a Yes. See Married No. Continue
descendant of any of them (for example, your grandchild, person, later.
niece, or nephew)
AND 3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2011 tax return? See Steps 1,
2, and 4.
was ... Yes. You cannot No. You can claim this
claim any dependents. child as a dependent. Com-
Under age 19 at the end of 2011 and younger than you Go to Form 1040, line plete Form 1040, line 6c,
(or your spouse, if filing jointly) 7. columns (1) through (3) for
this child. Then, go to Step
or 3.
Under age 24 at the end of 2011, a student (defined later),
and younger than you (or your spouse, if filing jointly)
Step 3 Does Your Qualifying Child
or Qualify You for the Child Tax
Any age and permanently and totally disabled (defined later)
Credit?
AND
1. Was the child under age 17 at the end of 2011?
Yes. Continue No. STOP
Who did not provide over half of his or her own support for This child is not a qualify-
2011 (see Pub. 501) ing child for the child tax
credit. Go to Form 1040,
AND line 7.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
Who is not filing a joint return for 2011 alien? (See Pub. 519 for the definition of a U.S. national or
or is filing a joint return for 2011 only as a claim for refund U.S. resident alien. If the child was adopted, see Exception
(defined later) to citizen test, later.)
Yes. This child is a No. STOP
AND qualifying child for the This child is not a qualify-

thechildboxtaxoncredit.FormCheck1040, credit.ing childGofortotheFormchild1040,tax
Who lived with you for more than half of 2011. If the child line 6c, column (4). line 7.
did not live with you for the required time, see Exception to
time lived with you, later.

If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
CAUTION! if filing jointly) for 2011, see Qualifying child of
more than one person, later.

(Continued)
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2011 Form 1040—Line 6c

                                                                                                                                              1.    Does any person meet the conditions to be your qualifying
                                                                                                                                                    relative?
Step 4        Is Your Qualifying Relative Your
              Dependent?                                                                                                                                       Yes. Continue                                    No.    STOP
                                                                                                                                                                                                                Go to Form 1040, line 7.
                                                                                                                                              2.    Was your qualifying relative a U.S. citizen, U.S. national,
       A qualifying relative is a person who is your...                                                                                             U.S. resident alien, or a resident of Canada or Mexico? (See
Son, daughter, stepchild, foster child, or a descendant of any                                                                                      dentPub.alien.519 forIftheyourdefinitionqualifyingofrelativea U.S. nationalwas adopted,or U.S.seeresi-Ex-
           of them (for example, your grandchild)                                                                                                   ception to citizen test, later.)
                                                       or
                                                                                                                                                               Yes. Continue                                    No.    STOP
Brother, sister, half brother, half sister, or a son or daughter
                                                                                                                                                                                                                You cannot claim this per-
    of any of them (for example, your niece or nephew)                                                                                                                                                          son as a dependent. Go to
                                                       or                                                                                                                                                       Form 1040, line 7.

Father, mother, or an ancestor or sibling of either of them                                                                                   3.    Was your qualifying relative married?
(for example, your grandmother, grandfather, aunt, or uncle)
                                                       or                                                                                                      Yes.    See Married per-                         No. Continue
                                                                                                                                                             son, later.
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,                                                                                4.    Could you, or your spouse if filing jointly, be claimed as a
                                                or sister-in-law                                                                                    dependent on someone else’s 2011 tax return? See Steps 1,
                                                       or                                                                                           2, and 4.
                                                                                                                                                               Yes.    STOP                                     No.    You can claim this
Any other person (other than your spouse) who lived with

relationshipliveyouwithallyouyeardidforasnottheaviolatememberrequiredlocaloftime,yourlaw.seehouseholdIf theExceptionpersonif yourdidto timenot                 Formdependents.You cannot1040,claimlineGo to7.any6c,Complete(3).personcolumnsDoasnotaFormcheckdependent.(1) through1040,the boxline
                                         lived with you                     , later                                                                                                                             on Form 1040, line 6c, col-
                                                                                                                                                                                                                umn (4).
                                                AND

Who was not a qualifying child (see Step 1) of any taxpayer                                                                                   Definitions and Special Rules
for 2011. For this purpose, a person is not a taxpayer if he or                                                                               Adopted child.           An adopted child is always treated as your own
she is not required to file a U.S. income tax return                                                          and either                      child.for legalAnadoption.adopted child includes a child lawfully placed with you
does not file such a return or files only to get a refund of
       withheld income tax or estimated tax paid                                                                                              Adoption taxpayer identification numbers (ATINs).                                                     If you have a
                                                                                                                                              dependent who was placed with you for legal adoption and you do
                                                                                                                                              not know his or her SSN, you must get an ATIN for the dependent
                                                AND                                                                                           from the IRS. See Form W-7A for details. If the dependent is not a
                                                                                                                                              U.S. citizen or resident alien, apply for an ITIN instead, using Form
                                                                                                                                              W-7.
Who had gross income of less than $3,700 in 2011. If the
person was permanently and totally disabled, see Exception to                                                                                 Children of divorced or separated parents.                               A child will be treated
                                                                                                                                              as the qualifying child or qualifying relative of his or her noncus-
                                       gross income test                    , later                                                           todial parent (defined later) if all of the following conditions apply.
                                                                                                                                                    1. The parents are divorced, legally separated, separated under a
                                                AND                                                                                                 written separation agreement, or lived apart at all times during
                                                                                                                                                    the last 6 months of 2011 (whether or not they are or were
                                                                                                                                                    married).
For whom you provided over half of his or her support in                                                                                            2. The child received over half of his or her support for 2011
2011. But see Children of divorced or separated parents,                                                                                            from the parents (and the rules on Multiple support agree-
                                                                                                                                                    ments      , later, do not apply). Support of a child received from a
Multiple support agreements, and Kidnapped child, later.                                                                                            parent’s spouse is treated as provided by the parent.
                                                                                                                                                    3. The child is in custody of one or both of the parents for more
                                                                                                                                                    than half of 2011.
                                                                                                                                                    4. Either of the following applies.
                                                                                                                                                    a. The custodial parent signs Form 8332 or a substantially simi-
                                                                                                                                                    lar statement that he or she will not claim the child as a
                                                                                                                                                    dependent for 2011, and the noncustodial parent includes a
                                                                                                                                                    copy of the form or statement with his or her return. If the
                                                                                                                                                    divorce decree or separation agreement went into effect after
                                                                                                                                                    1984 and before 2009, the noncustodial parent may be able to
                                                                                                                                                    include certain pages from the decree or agreement instead of
                                                                                                                                                    Form 8332. See Post-1984 and pre-2009 decree or agreement
                                                                                                                                                    and Post-2008 decree or agreement.
Need more information or forms? Visit IRS.gov.                                                                                                - 16 -

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                                                                                                                                                                                                                                                                                                                    2011 Form 1040—Line 6c

b. A pre-1985 decree of divorce or separate maintenance or                                                                                                                                            A person is considered to have lived with you for all of 2011 if
       written separation agreement between the parents provides                                                                                                                                  the person was born or died in 2011 and your home was this
       that the noncustodial parent can claim the child as a depen-                                                                                                                               person’s home for the entire time he or she was alive in 2011.
       dent, and the noncustodial parent provides at least $600 for
       support of the child during 2011.                                                                                                                                                          Foster child.   A foster child is any child placed with you by an
                                                                                                                                                                                                  authorized placement agency or by judgment, decree, or other order
If conditions (1) through (4) apply, only the noncustodial parent                                                                                                                                 of any court of competent jurisdiction.
can claim the child for purposes of the dependency exemption (line
6c) and the child tax credits (lines 51 and 65). However, this special                                                                                                                            Kidnapped child.                             If your child is presumed by law enforcement
rule does not apply to head of household filing status, the credit for                                                                                                                            authorities to have been kidnapped by someone who is not a family
child and dependent care expenses, the exclusion for dependent                                                                                                                                    member, you may be able to take the child into account in determin-
care benefits, the earned income credit, or the health coverage tax                                                                                                                               ing your eligibility for head of household or qualifying widow(er)
credit. See Pub. 501 for details.                                                                                                                                                                 filing status, the dependency exemption, the child tax credit, and the

parentCustodialwith whomand noncustodialthe child livedparents.for theThegreatercustodialnumberparentof nightsis thein                                                                            earnedthe EIC).income credit (EIC). For details, see Pub. 501 (Pub. 596 for
2011. The noncustodial parent is the other parent. If the child was
with each parent for an equal number of nights, the custodial parent                                                                                                                              Married person.                              If the person is married and files a joint return,
is the parent with the higher adjusted gross income. See Pub. 501                                                                                                                                 you cannot claim that person as your dependent. Go to Form 1040,
for an exception for a parent who works at night, rules for a child                                                                                                                               line 7. However, if the person is married but does not file a joint
who is emancipated under state law, and other details.                                                                                                                                            return or files a joint return only as a Claim for refund (defined
                                                                                                                                                                                                  earlier) and no tax liability would exist for either spouse if they filed
Post-1984 and pre-2009 decree or agreement.                                                                                                               The decree or                           separate returns, you may be able to claim him or her as a depen-
agreement must state all three of the following.                                                                                                                                                  dent. Go to Step 2, question 3 (for a qualifying child) or Step 4,
1. The noncustodial parent can claim the child as a dependent                                                                                                                                     question 4 (for a qualifying relative).
       without regard to any condition, such as payment of support.                                                                                                                               Multiple support agreements.                                                           If no one person contributed over
2. The other parent will not claim the child as a dependent.                                                                                                                                      half of the support of your relative (or a person who lived with you
3. The years for which the claim is released.                                                                                                                                                     all year as a member of your household) but you and another
                                                                                                                                                                                                  person(s) provided more than half of your relative’s support, special
                                                                                                                                                                                                  rules may apply that would treat you as having provided over half of
The noncustodial parent must include all of the following pages                                                                                                                                   the support. For details, see Pub. 501.
from the decree or agreement.
•      Cover page (include the other parent’s SSN on that page).                                                                                                                                  Permanently and totally disabled.                                                                               A person is permanently and
•      The pages that include all the information identified in (1)                                                                                                                               totally disabled if, at any time in 2011, the person cannot engage in
       through (3) above.                                                                                                                                                                         any substantial gainful activity because of a physical or mental
•      Signature page with the other parent’s signature and date of                                                                                                                               condition and a doctor has determined that this condition has lasted
       agreement.                                                                                                                                                                                 or can be expected to last continuously for at least a year or can be
                                                                                                                                                                                                  expected to lead to death.
                         You must include the required information even if you
                         filed it with your return in an earlier year.                                                                                                                            Qualifying child of more than one person.                                                                                   Even if a child meets the
CAUTION!                                                                                                                                                                                          conditions to be the qualifying child of more than one person, only
                                                                                                                                                                                                  one person can claim the child as a qualifying child for all of the
                                                                                                                                                                                                  following tax benefits, unless the special rule for Children of di-
Post-2008 decree or agreement.                                                                                     If the divorce decree or separa-                                               vorced or separated parents, described earlier, applies.
tion agreement went into effect after 2008, the noncustodial parent
cannot include pages from the decree or agreement instead of Form                                                                                                                                     1. Dependency exemption (line 6c).
8332. The custodial parent must sign either Form 8332 or a substan-                                                                                                                                   2. Child tax credits (lines 51 and 65).
tially similar statement the only purpose of which is to release thecustodial parent’s claim to an exemption for a child, and the non-                                                                3. Head of household filing status (line 4).
custodial parent must include a copy with his or her return. The                                                                                                                                      4. Credit for child and dependent care expenses (line 48).
form or statement must release the custodial parent’s claim to the                                                                                                                                    5. Exclusion for dependent care benefits (Form 2441, Part III).
child without any conditions. For example, the release must not                                                                                                                                       6. Earned income credit (lines 64a and 64b).
depend on the noncustodial parent paying support.
                                                                                                                                                                                                  No other person can take any of the six tax benefits listed above
Release of exemption revoked.                                                                                      A custodial parent who has re-                                                 unless he or she has a different qualifying child. If you and any
voked his or her previous release of a claim to exemption for a child                                                                                                                             other person can claim the child as a qualifying child, the following
must include a copy of the revocation with his or her return. For                                                                                                                                 rules apply.
details, see Form 8332.
                                                                                                                                                                                                      • If only one of the persons is the child’s parent, the child is
Claim for refund.                             A claim for refund is a return filed only to get a                                                                                                        treated as the qualifying child of the parent.
refund of withheld income tax or estimated tax paid. A return is not                                                                                                                                  • If the parents do not file a joint return together but both parents
a claim for refund if the earned income credit or any other similar                                                                                                                                     claim the child as a qualifying child, the IRS will treat the
refundable credit is claimed on it.                                                                                                                                                                     child as the qualifying child of the parent with whom the child
                                                                                                                                                                                                        lived for the longer period of time in 2011. If the child lived
Exception to citizen test.                                                        If you are a U.S. citizen or U.S. national                                                                            with each parent for the same amount of time, the IRS will
and your adopted child lived with you all year as a member of your                                                                                                                                      treat the child as the qualifying child of the parent who had the
household, that child meets the requirement to be a U.S. citizen in                                                                                                                                     higher adjusted gross income (AGI) for 2011.
Step 2, question 1; Step 3, question 2; and Step 4, question 2.                                                                                                                                       • If no parent can claim the child as a qualifying child, the child
                                                                                                                                                                                                        is treated as the qualifying child of the person who had the
Exception to gross income test.                                                             If your relative (including a person                                                                        highest AGI for 2011.
                                                                                                                                                                                                      •

thiswhopermanentlyservicestest.livedperformedForwithdetails,andyoutotallyatallseeayearsheltereddisabledPub.as501.a member(definedworkshopoflater),mayyourcertainbehousehold)excludedincomeisforfor      qualifying2011,parentIf a parentbutdoesonlycanchildso claimclaimifofthatthethetheperson’spersonchild,childwhoasAGItheachildqualifyinghadis highertheis treatedhighestthanchildastheAGIbutthehighestnofor
Exception to time lived with you.                                                                                  Temporary absences by you or                                                         AGI of any parent of the child who can claim the child.
the other person for special circumstances, such as school, vacation,                                                                                                                                 Example.    Your daughter meets the conditions to be a qualifying
business, medical care, military service, or detention in a juvenile                                                                                                                              child for both you and your mother. Your daughter does not meet
facility, count as time the person lived with you. Also see Children                                                                                                                              the conditions to be a qualifying child of any other person, includ-
of divorced or separated parents,                                                              earlier, or Kidnapped child, later.                                                                ing her other parent. Under the rules just described, you can claim
                                                                                                                                                                                               - 17 -            Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Line 6c

your daughter as a qualifying child for all of the six tax benefits just dependent’s social security card is not correct or you need to get an
listed for which you otherwise qualify. Your mother cannot claim SSN for your dependent, contact the Social Security Administra-
any of those six tax benefits unless she has a different qualifying tion. See Social Security Number (SSN) , earlier. If your dependent
child. However, if your mother’s AGI is higher than yours and you will not have a number by the date your return is due, see What if
do not claim your daughter as a qualifying child, your daughter is You Cannot File on Time? earlier.
the qualifying child of your mother.
For more details and examples, see Pub. 501. notIfhaveyourandependentSSN for thechildchild,wasenterborn“Died”and diedin columnin 2011(2)andandyou do
If you will be claiming the child as a qualifying child, go to Step include a copy of the child’s birth certificate, death certificate, or
2. Otherwise, stop; you cannot claim any benefits based on this hospital records. The document must show the child was born alive.
child. Go to Form 1040, line 7.
Student. A student is a child who during any part of 5 calendar
Social security number. You must enter each dependent’s social months of 2011 was enrolled as a full-time student at a school, or
security number (SSN). Be sure the name and SSN entered agree took a full-time, on-farm training course given by a school or a
with the dependent’s social security card. Otherwise, at the time we state, county, or local government agency. A school includes a
process your return, we may disallow the exemption claimed for the technical, trade, or mechanical school. It does not include an
dependent and reduce or disallow any other tax benefits (such as the on-the-job training course, correspondence school, or school offer-
child tax credit) based on that dependent. If the name or SSN on the ing courses only through the Internet.

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                                                                                                                                                                                                                                                                                                                                                     2011 Form 1040—Line 7

                                                                                                                                           ning of the case. Also, you (or the trustee, if                                                                                                                           less than $1,700 in 2011. Also, enter
                                                                                                                                           one is appointed) must allocate between                                                                                                                                   “HSH” and the amount not reported on
Income                                                                                                                                     you and the bankruptcy estate the wages,                                                                                                                                  Form W-2 on the dotted line next to line 7.
Generally, you must report all income ex-                                                                                                  salary, or other compensation and withheld                                                                                                                                •   Tip income you did not report to your
cept income that is exempt from tax by law.                                                                                                income tax reported to you on Form W-2.                                                                                                                                   employer. This should include any allo-
For details, see the following instructions,                                                                                               A similar allocation is required for income                                                                                                                               cated tips shown in box 8 on your Form(s)
especially the instructions for lines 7                                                                                                    and withheld income tax reported to you on                                                                                                                                W-2 unless you can prove that your unre-
through 21. Also see Pub. 525.                                                                                                             Forms 1099. You must also include a state-                                                                                                                                ported tips are less than the amount in box
Foreign-Source Income                                                                                                                      mentcase andthatthatindicatesexplainsyouhowfiledincomea chapterand11                                                                                                      8.inAllocatedbox 1. SeetipsPub.are531notforincludedmore details.as income
You must report unearned income, such as                                                                                                   withheld income tax reported to you on                                                                                                                                    Also include the value of any noncash tips
interest, dividends, and pensions, from                                                                                                    Forms W-2 and 1099 are allocated between                                                                                                                                  you received, such as tickets, passes, or
sources outside the United States unless ex-                                                                                               you and the estate. For more details, includ-                                                                                                                             other items of value. Although you do not
empt by law or a tax treaty. You must also                                                                                                 ing acceptable allocation methods, see No-                                                                                                                                report these noncash tips to your employer,
report earned income, such as wages and                                                                                                    tice 2006-83, 2006-40 I.R.B. 596, available                                                                                                                               you must report them on line 7.
tips, from sources outside the United                                                                                                      at
States.                                                                                                                                    www.irs.gov/irb/2006-40_IRB/ar12.html.                                                                                                                                                          You may owe social security
If you worked abroad, you may be able                                                                                                                                                                                                                                                                                    !                 and Medicare or railroad retire-
to exclude part or all of your foreign earned                                                                                              Community Property States                                                                                                                                                 CAUTION               ment (RRTA) tax on unre-
income. For details, see Pub. 54 and Form                                                                                                  Community property states are Arizona,                                                                                                                                                          ported tips. See the instructions
2555 or 2555-EZ.                                                                                                                           California, Idaho, Louisiana, Nevada, New                                                                                                                                 for line 57.

incomeForeignyoubeneficiarymayearnedretirementhaveof atoinforeignreportyourplans.plan.theretirementundistributedIfHowever,you wereplan,ifa sin.followMexico,munitymunityIf youstateincomepropertyTexas,andlawyourandWashington,tostate,determinewhatspouseyouismustlivedseparateandwhatusuallyinWiscon-isain-com-com-W-2.shouldyou•canDependentButbeexcludefirstshowncompletecarepartin boxorbenefits,allForm10ofoftheyour2441whichbenefits.Form(s)to see if
you were the beneficiary of a Canadian reg-                                                                                                come. For details, see Pub. 555.                                                                                                                                          •   Employer-provided adoption benefits,
istered retirement plan, see Form 8891 to                                                                                                                                                                                                                                                                            which should be shown in box 12 of your
find out if you can elect to defer tax on the                                                                                              Nevada, Washington, and California                                                                                                                                        Form(s) W-2 with code T. But see the In-
undistributed income.                                                                                                                      domestic partners.                                                         A registered domestic                                                                          structions for Form 8839 to find out if you

sionReportplansdistributionson lines 16a andfrom16b.foreign pen-                                                                           niariedpartner(orto aainpersonpersonNevada,ofin CaliforniatheWashington,same sex)whoorgenerallyisCalifor-mar-                                                             adoptedcanmayexcludealsoabechildpartablewithortoallexcludespecialof theamountsneedsbenefits.andifYoutheyou
Foreign accounts and trusts.                                                               You must                                        must report half the combined community                                                                                                                                   adoption became final in 2011.
complete Part III of Schedule B if you:                                                                                                    income of the individual and his or her                                                                                                                                   •   Scholarship and fellowship grants not
•   Had a foreign account, or                                                                                                              domestic partner (or California same-sex                                                                                                                                  reported on Form W-2. Also, enter “SCH”
•   Received a distribution from, or were                                                                                                  spouse). See Pub. 555 and the recent devel-                                                                                                                               and the amount on the dotted line next to
a grantor of, or a transferor to, a foreign                                                                                                opments at www.irs.gov/pub555                                                                                           .                                                 line 7. However, if you were a degree can-
trust.                                                                                                                                                                                                                                                                                                               didate, include on line 7 only the amounts
                                                                                                                                           Rounding Off to Whole                                                                                                                                                     you used for expenses other than tuition
If you had foreign financial assets in                                                                                                     Dollars                                                                                                                                                                   and course-related expenses. For example,
2011, you may have to file new Form 8938.                                                                                                                                                                                                                                                                            amounts used for room, board, and travel
Check www.irs.gov/form8938 for details.                                                                                                    You can round off cents to whole dollars on                                                                                                                               must be reported on line 7.
                                                                                                                                           your return and schedules. If you do round
Chapter 11 Bankruptcy                                                                                                                      to whole dollars, you must round all                                                                                                                                      •   Excess salary deferrals. The amount
Cases                                                                                                                                      amounts. To round, drop amounts under 50cents and increase amounts from 50 to 99                                                                                          deferred should be shown in box 12 of yourForm W-2, and the “Retirement plan” box
If you are a debtor in a chapter 11 bank-                                                                                                  cents to the next dollar. For example, $1.39                                                                                                                              in box 13 should be checked. If the total
ruptcy case, income taxable to the bank-                                                                                                   becomes $1 and $2.50 becomes $3.                                                                                                                                          amount you (or your spouse if filing
ruptcy estate and reported on the estate’s                                                                                                                                                                                                                                                                           jointly) deferred for 2011 under all plans
income tax return includes:                                                                                                                  If you have to add two or more amounts                                                                                                                                  was more than $16,500 (excluding
•   Earnings from services you performed                                                                                                   to figure the amount to enter on a line,                                                                                                                                  catch-up contributions as explained be-
after the beginning of the case (both wages                                                                                                include cents when adding the amounts and                                                                                                                                 low), include the excess on line 7. This
and self-employment income), and                                                                                                           round off only the total.                                                                                                                                                 limit is (a) $11,500 if you only have
•
sectionIncome541 offromtitleproperty11 of thedescribedU.S. Codeinthat                                                                                                                                                                                                                                                403(b)SIMPLEplansplans,if youor (b)qualify$19,500for thefor section15-year
that you acquired after the case began andyou either owned when the case began or                                                          Line 7                                                                                                                                                                    contributions are subject to this limit, dorule in Pub. 571. Although designated Roth
before the case was closed, dismissed, or                                                                                                  Wages, Salaries, Tips, etc.                                                                                                                                               not include the excess attributable to such

convertedter.      to a case under a different chap-                                                                                       etc.EnterIfthea jointtotalreturn,of youralsowages,includesalaries,your                                                                           tips,                    contributionsW-2.included as incomeon linein7.boxThey1 ofareyouralreadyForm
Because this income is taxable to the                                                                                                      spouse’s income. For most people, the
estate, do not include this income on your                                                                                                 amount to enter on this line should be                                                                                                                                        A higher limit may apply to participants
own individual income tax return. The only                                                                                                 shown in box 1 of their Form(s) W-2. But                                                                                                                                  in section 457(b) deferred compensation
exception is for purposes of figuring your                                                                                                 the following types of income must also be                                                                                                                                plans for the 3 years before retirement age.
self-employment tax. For that purpose, you                                                                                                 included in the total on line 7.                                                                                                                                          Contact your plan administrator for more
must take into account all your self-em-                                                                                                     •    Wages received as a household em-                                                                                                                                  information.
ployment income for the year from services                                                                                                 ployee for which you did not receive a                                                                                                                                        If you were age 50 or older at the end of
performed both before and after the begin-                                                                                                 Form W-2 because your employer paid you                                                                                                                                   2011, your employer may have allowed an
                                                                                                                                                                                                             - 19 -                                                            Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Lines 7 Through 9b

additional deferral (catch-up contributions) Interest credited in 2011 on deposits that quired to be shown on line 9a. Qualified
of up to $5,500 ($2,500 for section you could not withdraw because of the dividends are eligible for a lower tax rate
401(k)(11) and SIMPLE plans). This addi- bankruptcy or insolvency of the financial than other ordinary income. Generally,
tional deferral amount is not subject to the institution may not have to be included in these dividends are shown in box 1b of
overall limit on elective deferrals. your 2011 income. For details, see Form(s) 1099-DIV. See Pub. 550 for the
Pub. 550. definition of qualified dividends if you re-
You cannot deduct the amount ceived dividends not reported on Form
deferred. It is not included as If you get a 2011 Form 1099-DIV.
CAUTION! income in box 1 of your Form TIP 1099-INT for U.S. savings
W-2. bond interest that includes Exception. Some dividends may be re-
amounts you reported before ported as qualified dividends in box 1b of
• Disability pensions shown on Form 2011, see Pub. 550. Form 1099-DIV but are not qualified divi-
1099-R if you have not reached the mini- dends. These include:
mum retirement age set by your employer. • Dividends you received as a nominee.
But see Insurance Premiums for Retired Line 8b See the Schedule B instructions.
Public Safety Officers in the instructions • Dividends you received on any share
for lines 16a and 16b. Disability pensions Tax-Exempt Interest of stock that you held for less than 61 days
received after you reach minimum retire- If you received any tax-exempt interest, during the 121-day period that began 60
ment age and other payments shown on such as from municipal bonds, each payer days before the ex-dividend date. The
Form 1099-R (other than payments from an should send you a Form 1099-INT. Your ex-dividend date is the first date following
IRA*) are reported on lines 16a and 16b. tax-exempt interest, including any the declaration of a dividend on which the
Payments from an IRA are reported on exempt-interest dividends from a mutual purchaser of a stock is not entitled to re-
lines 15a and 15b. fund or other regulated investment com- ceive the next dividend payment. When
• Corrective distributions from a retire- pany, should be included in box 8 of Form counting the number of days you held the
ment plan shown on Form 1099-R of ex- 1099-INT. Enter the total on line 8b. Do not stock, include the day you disposed of the
cess salary deferrals and excess include interest earned on your IRA, health stock but not the day you acquired it. See
contributions (plus earnings). But do not savings account, Archer or Medicare Ad- the examples that follow. Also, when
include distributions from an IRA* on line vantage MSA, or Coverdell education sav- counting the number of days you held the
7. Instead, report distributions from an IRA ings account. stock, you cannot count certain days during
on lines 15a and 15b. which your risk of loss was diminished. See
Wages from Form 8919, line 6. Pub. 550 for more details.
•
*This includes a Roth, SEP, or SIMPLE IRA. • Dividends attributable to periods to-
Line 9a taling more than 366 days that you received
on any share of preferred stock held for less
Were You a Statutory Employee? Ordinary Dividends than 91 days during the 181-day period that
If you were, the “Statutory employee” box Each payer should send you a Form began 90 days before the ex-dividend date.
in box 13 of your Form W-2 should be 1099-DIV. Enter your total ordinary divi- When counting the number of days you
checked. Statutory employees include dends on line 9a. This amount should be held the stock, you cannot count certain
full-time life insurance salespeople, certain shown in box 1a of Form(s) 1099-DIV. days during which your risk of loss was
agent or commission drivers and traveling You must fill in and attach Schedule B if diminished. See Pub. 550 for more details.
salespeople, and certain homeworkers. If the total is over $1,500 or you received, as a Preferred dividends attributable to periods
you have related business expenses to de- nominee, ordinary dividends that actually totaling less than 367 days are subject to the
duct, report the amount shown in box 1 of belong to someone else. 61-day holding period rule just described.
your Form W-2 on Schedule C or C-EZ • Dividends on any share of stock to the
along with your expenses. Nondividend Distributions extent that you are under an obligation (in-
Some distributions are a return of your cost cluding a short sale) to make related pay-
Missing or Incorrect Form W-2? (or other basis). They will not be taxed until ments with respect to positions in
Your employer is required to provide or you recover your cost (or other basis). You substantially similar or related property.
send Form W-2 to you no later than must reduce your cost (or other basis) by • Payments in lieu of dividends, but
January 31, 2012. If you do not receive it these distributions. After you get back all of only if you know or have reason to know
by early February, use TeleTax topic 154 to your cost (or other basis), you must report that the payments are not qualified divi-
find out what to do. Even if you do not get a these distributions as capital gains on dends.
Form W-2, you must still report your earn- Schedule D. For details, see Pub. 550. Example 1. You bought 5,000 shares of
ings on line 7. If you lose your Form W-2 Dividends on insurance policies XYZ Corp. common stock on July 8, 2011.
or it is incorrect, ask your employer for a TIP are a partial return of the premi- XYZ Corp. paid a cash dividend of 10 cents
new one. ums you paid. Do not report per share. The ex-dividend date was July
them as dividends. Include 15, 2011. Your Form 1099-DIV from XYZ
them in income on line 21 only if they Corp. shows $500 in box 1a (ordinary divi-
exceed the total of all net premiums you dends) and in box 1b (qualified dividends).
Line 8a paid for the contract. However, you sold the 5,000 shares on Au-
gust 11, 2011. You held your shares of
Taxable Interest XYZ Corp. for only 34 days of the 121-day
Each payer should send you a Form period (from July 9, 2011, through August
1099-INT or Form 1099-OID. Enter your Line 9b 11, 2011). The 121-day period began on
total taxable interest income on line 8a. But May 16, 2011 (60 days before the ex-divi-
you must fill in and attach Schedule B if the Qualified Dividends dend date), and ended on September 13,
total is over $1,500 or any of the other Enter your total qualified dividends on 2011. You have no qualified dividends
conditions listed at the beginning of the line 9b. Qualified dividends are also in- from XYZ Corp. because you held the
Schedule B instructions apply to you. cluded in the ordinary dividend total re- XYZ stock for less than 61 days.
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2011 Form 1040—Lines 9b and 10

Example 2. Assume the same facts as in you held the ABC Mutual Fund stock for to apply part or all of the refund to your
Example 1 except that you bought the stock less than 61 days. 2011 estimated state or local income tax,
on July 14, 2011 (the day before the ex-div- the amount applied is treated as received in
idend date), and you sold the stock on Sep- Use the Qualified Dividends 2011. If the refund was for a tax you paid in
tember 15, 2011. You held the stock for 63 TIP and Capital Gain Tax Work- 2010 and you deducted state and local in-
days (from July 15, 2011, through Septem- sheet or the Schedule D Tax come taxes on line 5 of your 2010 Schedule
ber 15, 2011). The $500 of qualified divi- Worksheet, whichever applies, A, use the worksheet below to see if any of
dends shown in box 1b of Form 1099-DIV to figure your tax. See the instructions for your refund is taxable.
are all qualified dividends because you held line 44 for details.
the stock for 61 days of the 121-day period Exception. See Itemized Deduction Re-
(from July 15, 2011, through September coveries in Pub. 525 instead of using the
13, 2011). worksheet below if any of the following
Line 10 applies.
Example 3. You bought 10,000 shares
of ABC Mutual Fund common stock on Taxable Refunds, Credits, or 1. You received a refund in 2011 that is
July 8, 2011. ABC Mutual Fund paid a cash Offsets of State and Local for a tax year other than 2010.
dividend of 10 cents a share. The ex-divi- Income Taxes 2. You received a refund other than an
dend date was July 15, 2011. The ABC income tax refund, such as a general sales
Mutual Fund advises you that the portion of None of your refund is taxable tax or real property tax refund, in 2011 of
the dividend eligible to be treated as quali- TIP if, in the year you paid the tax, an amount deducted or credit claimed in an
fied dividends equals 2 cents per share. you either (a) did not itemize earlier year.

Fund$1,000Your Formshowsand qualified1099-DIVtotal ordinarydividendsfromdividendsABCofMutual$200.ofsteadduct stateof stateanddeductions,andlocallocalgeneralorincome(b)saleselectedtaxes.taxestoin-de- 2010line3.42,TheFormwasamount1040,moreonlinethanyour41.the2010amountFormon1040,your
However, you sold the 10,000 shares on If you received a refund, credit, or offset 4. You had taxable income on your
August 11, 2011. You have no qualified of state or local income taxes in 2011, you 2010 Form 1040, line 43, but no tax on
dividends from ABC Mutual Fund because may receive a Form 1099-G. If you chose your Form 1040, line 44, because of the 0%

State and Local Income Tax Refund Worksheet—Line 10 Keep for Your Records
Before you begin: Be sure you have read the Exception in the instructions for this line to see if you can use
this worksheet instead of Pub. 525 to figure if any of your refund is taxable.
1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2010 Schedule A, line 5 ........... 1.
2. Enter your total itemized deductions from your 2010 Schedule A, line 29 ............ 2.

Note. If the filing status on your 2010 Form 1040 was married filing separately and your
spouse itemized deductions in 2010, skip lines 3 through 7, enter the amount from line 2
on line 8, and go to line 9.
3. Enter the amount shown below for the filing status claimed on your
2010 Form 1040.
• Single or married filing separately—$5,700
• Married filing jointly or qualifying widow(er)—$11,400
• Head of household—$8,400 } 3.
4. Did you fill in line 39a on your 2010 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your 2010
Form 1040 by $1,100 ($1,400 if your 2010 filing status
}
was single or head of household). 4.
5. Enter any net disaster loss from your 2010 Form 4684, line 17 ........ 5.
6. Enter any new motor vehicle taxes shown on your 2010 Schedule A,
line 7 .................................................. 6.
7. Add lines 3, 4, 5, and 6 ................................................. 7.
8. Is the amount on line 7 less than the amount on line 2?
No. STOPSTOP
None of your refund is taxable.
Yes. Subtract line 7 from line 2 .................................................. 8.
9. Taxable part of your refund. Enter the smaller of line 1 or line 8 here and on Form 1040, line 10 ... 9.

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Page 22 of 100 of Instructions 1040                                                                                                                                                                                                                                                       13:56 - 28-NOV-2011

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2011 Form 1040—Lines 10 Through 15b

tax rate on net capital gain and qualified                                                                 •     A capital loss carryover from 2010,                                                                                                      •      IRA to a qualified plan other than an
dividends in certain situations.                                                                           •     A gain from Form 2439 or 6252 or                                                                                                        IRA.
5. Your 2010 state and local income tax                                                                    Part I of Form 4797,                                                                                                                            Also, enter “Rollover” next to line 15b.
refund is more than your 2010 state and                                                                    •     A gain or loss from Form 4684, 6781,                                                                                                    If the total distribution was rolled over in a
local income tax deduction minus the                                                                       or 8824, or                                                                                                                                   qualified rollover, enter -0- on line 15b. If
amount2010 stateyouandcouldlocalhavegeneraldeductedsalesastaxes.your                                       corporation,• A gain orestate,loss fromor trust.a partnership, S                                                                              athequalifiedtotal distributionrollover, enterwas nottherolledpart notoverrolledin

estimated2010.7.6. YouYou owedmadestate oralternativeyourlocallastincomepaymentminimumtaxofin2010tax2011.incapitaltheForm(s)IfboxExceptiongainon1099-DIV)thatdistributionsline.1 applies,onIf youline(fromenterreceived13 andboxyourcheck2acapitaltotalofdaysqualifiedtoovertheonafterpartlinerolloverthenot15bdayrolledunlessmustyouover.receivedExceptionbe madeGenerally,thewithin2distribu- appliesa60
8. You could not use the full amount of                                                                    gain distributions as a nominee (that is,                                                                                                     tion. For more details on rollovers, see Pub.
credits you were entitled to in 2010 because                                                               they were paid to you but actually belong to                                                                                                  590.

theshowntotaloncreditsyour 2010wereFormmore1040,than thelineamount46.                                      amountsomeonethatelse),belongsreporttoonyou.lineInclude13 onlyathestate-                                                                      qualifiedIf youplanrolledotheroverthanthe distributionan IRA or youinto a
9. You could be claimed as a dependent                                                                     ment showing the full amount you received                                                                                                     made the rollover in 2012, include a state-
by someone else in 2010.                                                                                   and the amount you received as a nominee.                                                                                                     ment explaining what you did.
10. You received a refund because of a                                                                     See the Schedule B instructions for filing
jointly filed state or local income tax return,                                                            requirements for Forms 1099-DIV and                                                                                                           Exception 2.                         If any of the following apply,
but you are not filing a joint 2011 Form                                                                   1096.                                                                                                                                         enter the total distribution on line 15a and
1040 with the same person.                                                                                                                                                                                                                               see Form 8606 and its instructions to figure
                                                                                                                                   If you do not have to file Sched-                                                                                     the amount to enter on line 15b.
                                                                                                           TIP                     ule D, use the Qualified Divi-
                                                                                                                                   dends and Capital Gain Tax                                                                                             1. You received a distribution from an
                                                                                                                                   Worksheet in the line 44 in-                                                                                          IRA (other than a Roth IRA) and you made
Line 11                                                                                                    structions to figure your tax.                                                                                                                nondeductible contributions to any of your
                                                                                                                                                                                                                                                         traditional or SEP IRAs for 2011 or an ear-
Alimony Received                                                                                                                                                                                                                                         lier year. If you made nondeductible contri-
Enter amounts received as alimony or sepa-                                                                                                                                                                                                               butions to these IRAs for 2011, also see
rate maintenance. You must let the person                                                                  Line 14                                                                                                                                       Pub. 590.
who made the payments know your social
security number. If you do not, you may                                                                    Other Gains or (Losses)                                                                                                                        2. You received a distribution from a

Pub.have504.to pay a penalty. For more details, see                                                        tradeIf youorsoldbusiness,or exchangedsee theassetsInstructionsused infora                                                                    applies,Rothhave toIRA.seeenterButForm-0-if eitheron8606lineor(a)15b;itsorinstructions.(b)youbelowdo not
                                                                                                           Form 4797.
                                                                                                                                                                                                                                                          a. Distribution code T is shown in box 7
                                                                                                                                                                                                                                                         of Form 1099-R and you made a contribu-
Line 12                                                                                                                                                                                                                                                  tion (including a conversion) to a Roth IRA
Business Income or (Loss)                                                                                  Lines 15a and 15b                                                                                                                             for 2006 or an earlier year.
If you operated a business or practiced your                                                               IRA Distributions                                                                                                                              b. Distribution code Q is shown in box 7
profession as a sole proprietor, report your                                                                                                                                                                                                             of Form 1099-R.

C-EZ.income and expenses on Schedule C or                                                                  ingYoufromtheshouldyourtotalIRAreceiveamountbeforeaofFormincomeany distribution1099-Rtax orshow-other                                         tional,3. YouSEP,convertedor SIMPLEpartIRAor alltoofaaRothtradi-IRA
                                                                                                           deductions were withheld. This amount                                                                                                         in 2011.
                                                                                                           should be shown in box 1 of Form 1099-R.                                                                                                       4. You had a 2010 or 2011 IRA contri-
Line 13                                                                                                    Unless otherwise noted in the line 15a and                                                                                                    bution returned to you, with the related
                                                                                                           15b instructions, an IRA includes a tradi-                                                                                                    earnings or less any loss, by the due date
Capital Gain or (Loss)                                                                                     tional IRA, Roth IRA, simplified employee                                                                                                     (including extensions) of your tax return
If you had a capital gain or loss, you must                                                                pension (SEP) IRA, and a savings incentive                                                                                                    for that year.
complete and attach Form 8949 and Sched-                                                                   match plan for employees (SIMPLE) IRA.                                                                                                         5. You made excess contributions to
ule D.                                                                                                     Except as provided below, leave line 15a                                                                                                      your IRA for an earlier year and had them
Exception 1.              You do not have to file Form                                                     blank and enter the total distribution (from                                                                                                  returned to you in 2011.
8949 or Schedule D if both of the following                                                                Form 1099-R, box 1) on line 15b.                                                                                                               6. You recharacterized part or all of a
apply.                                                                                                     If you converted part or all of an IRA to                                                                                                     contribution to a Roth IRA as a traditional
1. You have no capital losses, and your                                                                    a Roth IRA in 2010 and did not elect to                                                                                                       IRA contribution, or vice versa.
only capital gains are capital gain distribu-                                                              report the taxable amount on your 2010
tions from Form(s) 1099-DIV, box 2a (or                                                                    return, you generally must report half of it                                                                                                  Exception 3.                         If the distribution is a quali-
substitute statements).                                                                                    on your 2011 return and the rest on your                                                                                                      fied charitable distribution (QCD), enter

substitute2. Nonestatements)of the Form(s)have1099-DIVan amount(orin                                       sions,2012 return.later.    See           2010 Roth IRA conver-                                                                               amountthe totaldistributeddistributionisona QCD,line 15a.enterIf the-0- ontotal

lectiblesboxbox 2c2b(section(unrecaptured(28%) gain).1202 gain),sectionor1250box 2dgain),(col-             lineException15a if1.youEnterrolledtheovertotalpartdistributionor all of theon                                                                linelineQCD,15b.15benterunlessIf onlythe partExceptionpartthatof theis2notdistribution appliesa QCDtoonthatis a
                                                                                                           distribution from one:                                                                                                                        part. Enter “QCD” next to line 15b.
Exception 2.              You must file Schedule D,                                                        •     IRA to another IRA of the same type                                                                                                       A QCD is a distribution made directly
but generally do not have to file Form                                                                     (for example, from one traditional IRA to                                                                                                     by the trustee of your IRA (other than an
8949, if Exception 1 does not apply and                                                                    another traditional IRA),                                                                                                                     ongoing SEP or SIMPLE IRA) to an organ-
your only capital gains and losses are:                                                                    •     SEP or SIMPLE IRA to a traditional                                                                                                      ization eligible to receive tax-deductible
•      Capital gain distributions,                                                                         IRA, or                                                                                                                                       contributions (with certain exceptions).
Need more information or forms? Visit IRS.gov.                                                                                                       - 22 -

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Page 23 of 100 of Instructions 1040                                                                                                                                                                                                                                  13:56 - 28-NOV-2011

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                                                                                                                                                                                                                                        2011 Form 1040—Lines 15b Through 16b

You must have been at least age 701⁄ 2                                                                                  when               2010 and did not elect to report the taxable                                                 2010) and did not elect to report the taxable
the distribution was made.                                                                                                                 amount on your 2010 return, include on                                                       amount on your 2010 return, you generally
 Generally, your total QCDs for the year                                                                                                   line 15b the amount from your 2010 Form                                                      must report half of it on your 2011 return
cannot be more than $100,000. (On a joint                                                                                                  8606, line 20a. However, you may have to                                                     and the rest on your 2012 return. See 2010
return, your spouse can also have a QCD of                                                                                                 include a different amount on line 15b if                                                    Roth IRA rollovers, or 2010 in-plan rollo-
up to $100,000.) If you elected to treat a                                                                                                 either of the following applies.                                                             vers, whichever applies, later.
January 2011 QCD as made in 2010, report                                                                                                   •   You received a distribution from a                                                       Fully Taxable Pensions and
it on your 2011 return like any other 2011                                                                                                 Roth IRA in 2010 or the owner of the Roth                                                    Annuities
QCD, as just described. However, if you                                                                                                    IRA died in 2011. See Pub. 590 to figure
also made another 2011 QCD and the total                                                                                                   the amount to include on line 15b.                                                           Your payments are fully taxable if (a) you

Spouseawas15bbrief–moreSpouseexplanation.One’sthanOne’s2011$100,0002010ForQCDexample:perQCD$70,000.”spouse,$75,000;“Lineattach             theRoth•amountYouIRAreceivedinto2011.includeaUsedistributiononFormline860615b.fromto figurea gotdid2011.later)yournotofButcontributeyourentireseepensionInsurancecosttobacktheorcostannuity,Premiumstax free(seebeforeorfor(b)Cost,Re-you
                                                                                                                                           More than one distribution.                               If you (or                         tired Public Safety Officers, later. If your
 The amount of the QCD is limited to the                                                                                                   your spouse if filing jointly) received more                                                 pension or annuity is fully taxable, enter the
amount that would otherwise be included in                                                                                                 than one distribution, figure the taxable                                                    total pension or annuity payments (from
your income. If your IRA includes nonde-                                                                                                   amount of each distribution and enter the                                                    Form(s) 1099-R, box 1) on line 16b; do not
ductible contributions, the distribution is                                                                                                total of the taxable amounts on line 15b.                                                    make an entry on line 16a.

firsttaxableconsideredincome.to be paid out of otherwise                                                                                   tionsEnteronthelinetotal15a.amount of those distribu-                                        alsoFullyincludetaxablemilitarypensionsretirementand annuitiespay shown
                       You cannot claim a charitable                                                                                                      You may have to pay an addi-                                                  on Form 1099-R. For details on military
 !                     contribution deduction for any                                                                                      !              tional tax if (a) you received an                                             disability pensions, see Pub. 525. If you
CAUTION                QCD not included in your in-                                                                                        CAUTION        early distribution from your                                                  received a Form RRB-1099-R, see 
                       come.                                                                                                                              IRA and the total was not rolled                                              Pub. 575 to find out how to report your
Exception 4.                  If the distribution is a health                                                                              over, or (b) you were born before July 1,                                                    benefits.
savings account (HSA) funding distribu-                                                                                                    1940, and received less than the minimum                                                     Partially Taxable Pensions and
tion (HFD), enter the total distribution on                                                                                                required distribution from your traditional,                                                 Annuities
line 15a. If the total amount distributed is                                                                                               SEP, and SIMPLE IRAs. See the instruc-                                                       Enter the total pension or annuity payments
an HFD and you elect to exclude it from                                                                                                    tions for line 58 for details.                                                               (from Form 1099-R, box 1) on line 16a. If

excludeincome,the distributionthatenterpart-0-isfromonanlineHFDincome,15b.andIfyouenteronlyelecttheparttoof                                aboutMore information.IRAs, see Pub.For590.more information                                  yourableRuleamount,Formexplained1099-RyouinmustPub.does939usenotthetoshowfigureGeneralthethetax-
part that is not an HFD on line 15b unless                                                                                                                                                                                              taxable part to enter on line 16b. But if your
Exception 2 applies to that part. Enter                                                                                                                                                                                                 annuity starting date (defined later) was af-
“HFD” next to line 15b.                                                                                                                    Lines 16a and 16b                                                                            ter July 1, 1986, see Simplified Method,
  An HFD is a distribution made directly                                                                                                                                                                                                later, to find out if you must use that
by the trustee of your IRA (other than an                                                                                                  Pensions and Annuities                                                                       method to figure the taxable part.
ongoing SEP or SIMPLE IRA) to your                                                                                                         You should receive a Form 1099-R show-                                                          You can ask the IRS to figure the tax-
HSA. If eligible, you generally can elect to                                                                                               ing the total amount of your pension and                                                     able part for you for a $1,000 fee. For de-
exclude an HFD from your income once in                                                                                                    annuity payments before income tax or                                                        tails, see Pub. 939.
your lifetime. You cannot exclude more                                                                                                     other deductions were withheld. This
than the limit on HSA contributions or                                                                                                     amount should be shown in box 1 of Form                                                         If your Form 1099-R shows a taxable
more than the amount that would otherwise                                                                                                  1099-R. Pension and annuity payments in-                                                     amount, you can report that amount on 
be included in your income. If your IRA                                                                                                    clude distributions from 401(k), 403(b),                                                     line 16b. But you may be able to report a
includes nondeductible contributions, the                                                                                                  and governmental 457(b) plans. Rollovers                                                     lower taxable amount by using the General
HFD is first considered to be paid out of                                                                                                  and lump-sum distributions are explained                                                     Rule or the Simplified Method or if the
otherwise taxable income. See Pub. 969 for                                                                                                 later. Do not include the following pay-                                                     exclusion for retired public safety officers,
details.                                                                                                                                   ments on lines 16a and 16b. Instead, report                                                  discussed next, applies.
                       The amount of an HFD reduces                                                                                        them on line 7.                                                                              Insurance Premiums for Retired
                       the amount you can contribute                                                                                       •   Disability pensions received before                                                      Public Safety Officers
CAUTION!               to your HSA for the year. If you                                                                                    you reach the minimum retirement age set                                                     If you are an eligible retired public safety
                       fail to maintain eligibility for an                                                                                 by your employer.                                                                            officer (law enforcement officer,
HSA for the 12 months following the                                                                                                        •   Corrective distributions (including                                                      firefighter, chaplain, or member of a rescue
month of the HFD, you may have to report                                                                                                   any earnings) of excess salary deferrals or                                                  squad or ambulance crew), you can elect to
the HFD as income and pay an additional                                                                                                    excess contributions to retirement plans.                                                    exclude from income distributions made
tax. See Form 8889, Part III.                                                                                                              The plan must advise you of the year(s) the                                                  from your eligible retirement plan that are
More than one exception applies.                                                                      If more                              distributions are includible in income.                                                      used to pay the premiums for coverage by

                                                                                                                                           TIP
mentthantion,15b.oneForinsteadshowingexample:exceptionofthemakingamount“Lineapplies,an15bofentryinclude– $1,000eachnextexcep-atostate-line                incomeAttachForm 1040Form(s)tax wasif any1099-Rwithheld.federalto             becausecareonlyan accidentinsuranceif youyouretiredorreachedhealthcontract.becausenormalplanYouorofretirementacandisabilitylong-termdo thisor
Rollover and $500 HFD.” But you do not                                                                                                                                                                                                  age. The premiums can be for coverage for
need to attach a statement if only Exception                                                                                               If you rolled over part or all of a quali-                                                   you, your spouse, or dependents. The dis-
2 and one other exception apply.                                                                                                           fied retirement plan (other than a desig-                                                    tribution must be from a plan maintained
                                                                                                                                           nated Roth account) to a Roth IRA in 2010                                                    by the employer from which you retired as
2010 Roth IRA conversions.                                                                   If you con-                                   (or you rolled over part or all of a 401(k) or                                               a public safety officer. Also, the distribu-
verted part or all of an IRA to a Roth IRA in                                                                                              403(b) plan to a designated Roth account in                                                  tion must be made directly from the plan to
                                                                                                                                                                       - 23 -                                            Need more information or forms? Visit IRS.gov.

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Page 24 of 100 of Instructions 1040                                                                                                      13:56 - 28-NOV-2011

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2011 Form 1040—Lines 16a and 16b

the provider of the accident or health plan                                       that would otherwise be included in your       • A section 403(a) plan,
or long-term care insurance contract. You                                         income.                                        • A section 403(b) plan, or
                                                                                                                                 •
can exclude from income the smaller of theamount of the premiums or $3,000. You     An eligible retirement plan is a govern-       A section 457(b) plan.
can only make this election for amounts                                           mental plan that is:                           If you make this election, reduce the
                                                                                    • A qualified trust,                       otherwise taxable amount of your pension

Simplified Method Worksheet—Lines 16a and 16b                                                                                          Keep for Your Records

Before you begin:            √  If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include 
                                any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable             parts on 
Form 1040, line 16b. Enter the total pension or annuity payments received in 2011 on Form 1040, line 16a.
1.  Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,   
    line 16a  .    . . .     .  .   . .                                         . . . . . . .   .      . .   .  . . . . .    . . . .   .      . .      1.
2.  Enter your cost in the plan at the annuity starting date                              . .   .      . .   .  . . . . .    2.
    Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 
    of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has 
    changed). Otherwise, go to line 3.
3.  Enter the appropriate number from Table 1 below. But if your annuity starting date was after  
    1997 and the payments are for your life and that of your beneficiary, enter the appropriate 
    number from Table 2 below.      . .                                         . . . . . . .   .      . .   .  . . . . .    3.
4.  Divide line 2 by the number on line 3  .                                      . . . . . .   .      . .   .  . . . . .    4.
5.  Multiply line 4 by the number of months for which this year’s payments were made. If your 
    annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. 
    Otherwise, go to line 6  .  .   . .                                         . . . . . . .   .      . .   .  . . . . .    5.
6.  Enter the amount, if any, recovered tax free in years after 1986. If you completed this 
    worksheet last year, enter the amount from line 10 of last year’s worksheet                                 . . . . .    6.
7.  Subtract line 6 from line 2 .   . .                                         . . . . . . .   .      . .   .  . . . . .    7.
8.  Enter the smaller of line 5 or line 7.                                      . . . . . . .   .      . .   .  . . . . .    . . . .   .      . .      8.
9.  Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 
    1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from 
    Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers 
    before entering an amount on line 16b .                                       . . . . . .   .      . .   .  . . . . .    . . . .   .      . .      9.
10. Was your annuity starting date before 1987?
       Yes.   STOP    Leave line 10 blank.

      No.     Add lines 6 and 8. This is the amount you have recovered tax free through 2011. You will need this 
              number when you fill out this worksheet next year                                 .      . .   .  . . . . .    . . . .   .      . .  10.

                                                                                          Table 1 for Line 3 Above
                                                                                                           AND your annuity starting date was—
    IF the age at annuity starting                                                        before November 19, 1996,               after November 18, 1996, 
    date was . . .                                                                        enter on line 3 . . .                   enter on line 3 . . .
          55 or under                                                                                    300                                    360
          56–60                                                                                          260                                    310
          61–65                                                                                          240                                    260
          66–70                                                                                          170                                    210
          71 or older                                                                                    120                                    160
                                                                                          Table 2 for Line 3 Above
    IF the combined ages at annuity 
    starting date were . . .                                                                                        THEN enter on line 3 . . .
          110 or under                                                                                                         410
          111–120                                                                                                              360
          121–130                                                                                                              310
          131–140                                                                                                              260
          141 or older                                                                                                         210

Need more information or forms? Visit IRS.gov.                                                  - 24 -

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Page 25 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Lines 16a Through 20b

or annuity by the amount excluded. The Cost Roth account died in 2011. See Pub. 575 to
amount shown in box 2a of Form 1099-R Your cost is generally your net investment figure the amount to include on line 16b.
does not reflect the exclusion. Report your in the plan as of the annuity starting date. It • You received a distribution from the
total distributions on line 16a and the tax- does not include pre-tax contributions. designated Roth account in 2011. Use
able amount on line 16b. Enter “PSO” next Your net investment should be shown in Form 8606 to figure the amount to include
to line 16b. box 9b of Form 1099-R for the first year on line 16b.
If you are retired on disability and re- you received payments from the plan. Lump-Sum Distributions
porting your disability pension on line 7, Rollovers
include only the taxable amount on that line If you received a lump-sum distribution
and enter “PSO” and the amount excluded Generally, a qualified rollover is a tax-free from a profit-sharing or retirement plan,
on the dotted line next to line 7. distribution of cash or other assets from one your Form 1099-R should have the ‘‘Total
retirement plan that is contributed to an- distribution’’ box in box 2b checked. You
Simplified Method other plan within 60 days of receiving the may owe an additional tax if you received
You must use the Simplified Method if ei- distribution. However, a qualified rollover an early distribution from a qualified retire-
ther of the following applies. to a Roth IRA or a designated Roth account ment plan and the total amount was not
is generally not a tax-free distribution. Use rolled over in a qualified rollover. For de-
1. Your annuity starting date was after lines 16a and 16b to report a qualified rollo- tails, see the instructions for line 58.
July 1, 1986, and you used this method last ver, including a direct rollover, from one
year to figure the taxable part. qualified employer’s plan to another or to Enter the total distribution on line 16a
2. Your annuity starting date was after an IRA or SEP. and the taxable part on line 16b. For details,
November 18, 1996, and both of the fol- Enter on line 16a the distribution from see Pub. 575.
lowing apply. Form 1099-R, box 1. From this amount, You may be able to pay less tax
a. The payments are from a qualified subtract any contributions (usually shown TIP on the distribution if you were
employee plan, a qualified employee annu- in box 5) that were taxable to you when born before January 2, 1936, or
ity, or a tax-sheltered annuity. made. From that result, subtract the amount you are the beneficiary of a de-
b. On your annuity starting date, either of the qualified rollover. Enter the remain- ceased employee who was born before Jan-
you were under age 75 or the number of ing amount on line 16b. If the remaining uary 2, 1936. For details, see Form 4972.
years of guaranteed payments was fewer amount is zero and you have no other distri-
than five. See Pub. 575 for the definition of bution to report on line 16b, enter zero on
guaranteed payments. line 16b. Also, enter ‘‘Rollover’’ next to
line 16b. Line 19

complete the Simplified Method Work-If you must use the Simplified Method, vers, including special rules that apply toSee Pub. 575 for more details on rollo- Unemployment
sheet in these instructions to figure the tax- rollovers from designated Roth accounts, Compensation
able part of your pension or annuity. For partial rollovers of property, and distribu- You should receive a Form 1099-G show-
more details on the Simplified Method, see tions under qualified domestic relations or- ing in box 1 the total unemployment com-
Pub. 575 or Pub. 721 for U.S. Civil Service ders. pensation paid to you in 2011. Report this
retirement benefits. 2010 Roth IRA rollovers. If you rolled amount on line 19. However, if you made

CAUTION! choseIficeyouretirementthereceivedalternativebenefitsU.S. CivilannuityandServ-you toreportoverplana Roth(otherparttheorIRAtaxablethanallinofa2010aamountdesignatedqualifiedandondidretirementyourRothnot2010electaccount)tonotmentamountcontributionsitemizingcompensationyou reporttodeductions,a governmentalonprogramlinereduce19andbyunemploy-thosetheyou arecon-

the taxable part of your annuity. Do not useoption, see Pub. 721 to figure return, include on line 16b the amount from tributions.
the Simplified Method Worksheet in these your 2010 Form 8606, line 25a. However, If you received an overpayment of un-
instructions. you may have to include a different amount employment compensation in 2011 and
on line 16b (or include an amount on line you repaid any of it in 2011, subtract the
Annuity Starting Date 15b instead of line 16b) if either of the amount you repaid from the total amount
Your annuity starting date is the later of the following applies. you received. Enter the result on line 19.
first day of the first period for which you • You received a distribution from a Also, enter “Repaid” and the amount you
received a payment or the date the plan’s Roth IRA in 2010 or the owner of the Roth repaid on the dotted line next to line 19. If,
obligations became fixed. IRA died in 2011. See Pub. 575 to figure in 2011, you repaid unemployment com-
the amount to include on line 16b. pensation that you included in gross in-
Age (or Combined Ages) at • You received a distribution from a come in an earlier year, you can deduct the
Annuity Starting Date Roth IRA in 2011. Use Form 8606 to figure amount repaid on Schedule A, line 23. But
If you are the retiree, use your age on the the amount to include on line 15b. if you repaid more than $3,000, see Repay-

of a retiree, use the retiree’s age on his orannuity starting date. If you are the survivor 2010 in-plan Roth rollovers.over part or all of a qualified retirementIf you rolled mentsreport the repayment. in Pub. 525 for details on how to
her annuity starting date. But if your annu- plan to a designated Roth account in 2010
ity starting date was after 1997 and the and did not elect to report the taxable
payments are for your life and that of yourbeneficiary, use your combined ages on the amount on your 2010 return, include online 16b the amount from your 2010 Form Lines 20a and 20b
annuity starting date. 8606, line 25a. However, you may have to Social Security Benefits
If you are the beneficiary of an em- include a different amount on line 16b if You should receive a Form SSA-1099
ployee who died, see Pub. 575. If there is either of the following applies. showing in box 3 the total social security
more than one beneficiary, see Pub. 575 or • You received a distribution from your benefits paid to you. Box 4 will show the
Pub. 721 to figure each beneficiary’s tax- designated Roth account in 2010 after Sep- amount of any benefits you repaid in 2011.
able amount. tember 27, or the owner of the designated If you received railroad retirement benefits
- 25 - Need more information or forms? Visit IRS.gov.

- 26 -

Page 26 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Lines 20a and 20b

Social Security Benefits Worksheet—Lines 20a and 20b Keep for Your Records
Before you begin: Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the
instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2011,
enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math
error notice from the IRS.
Be sure you have read the Exception in the line 20a and 20b instructions to see if you can
use this worksheet instead of a publication to find out if any of your benefits are taxable.

1. Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 20a...... 1.
2. Enter one-half of line 1 ...................................................... 2.
3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 ................................................................... 3.
4. Enter the amount, if any, from Form 1040, line 8b .................................. 4.
5. Combine lines 2, 3, and 4..................................................... 5.
6. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 ............................. 6.
7. Is the amount on line 6 less than the amount on line 5?
No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b.
Yes. Subtract line 6 from line 5 ............................................. 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2011,
enter $25,000 .............. 8.
• Married filing separately and you lived with your spouse at any time
in 2011, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17 }
9. Is the amount on line 8 less than the amount on line 7?
No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b. If you are married filing separately and you lived apart from your spouse
for all of 2011, be sure you entered “D” to the right of the word “benefits” on
line 20a.
Yes. Subtract line 8 from line 7 ............................................. 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2011 .. 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- ................................ 11.
12. Enter the smaller of line 9 or line 10 ............................................ 12.
13. Enter one-half of line 12 ..................................................... 13.
14. Enter the smaller of line 2 or line 13 ............................................ 14.
15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- ............................ 15.
16. Add lines 14 and 15 ......................................................... 16.
17. Multiply line 1 by 85% (.85) .................................................. 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b ...................................................... 18.
TIPTIP If any of your benefits are taxable for 2011 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Pub. 915 for details.

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Page 27 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                                  13:56 - 28-NOV-2011

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                                                                                                                                                                                                                                                                                                                                                                   2011 Form 1040—Lines 20b and 21

treated as social security, you should re-                                                                                                                                      tions from these accounts may be taxable if                                                                                                                                  •     Dividends on insurance policies if
ceive a Form RRB-1099.                                                                                                                                                          (a) they are more than the qualified higher                                                                                                                                  they exceed the total of all net premiums
                                                                                                                                                                                education expenses of the designated bene-                                                                                                                                   you paid for the contract.
Use the Social Security Benefits Work-                                                                                                                                          ficiary in 2011, and (b) they were not in-                                                                                                                                   •     Recapture of a charitable contribution

sheetyour benefitsin theseareinstructionstaxable.                                                       to see if any of                                                        cludedNontaxablein a qualifieddistributionsrollover.fromSeethesePub.ac-970.                                                                                                  deductionfractional interestrelatingintotangiblethe contributionpersonalof a
                                                                                                                                                                                counts, including rollovers, do not have to
Exception.                               Do not use the Social Security                                                                                                         be reported on Form 1040.                                                                                                                                                    property. See Fractional Interest in Tangi-
Benefits Worksheet in these instructions if                                                                                                                                                                                                                                                                                                                  ble Personal Property in Pub. 526. Interest
any of the following applies.                                                                                                                                                                                You may have to pay an addi-                                                                                                                    and an additional 10% tax apply to the
•   You made contributions to a tradi-                                                                                                                                                                       tional tax if you received a tax-                                                                                                               amount of the recapture. See the instruc-
tional IRA for 2011 and you or your spouse                                                                                                                                      CAUTION!                     able distribution from a                                                                                                                        tions for line 60.
were covered by a retirement plan at work                                                                                                                                                                    Coverdell ESA or a QTP. See                                                                                                                     •     Recapture of a charitable contribution
or through self-employment. Instead, use                                                                                                                                        the Instructions for Form 5329.                                                                                                                                              deduction if the charitable organization dis-
the worksheets in Pub. 590 to see if any of                                                                                                                                                                                                                                                                                                                  poses of the donated property within 3
your social security benefits are taxable and                                                                                                                                   •     Taxable distributions from a health                                                                                                                                    years of the contribution. See Recapture if
to figure your IRA deduction.                                                                                                                                                   savings account (HSA) or an Archer MSA.                                                                                                                                      no exempt use                            in Pub. 526.
•   You repaid any benefits in 2011 and                                                                                                                                         Distributions from these accounts may be                                                                                                                                     •     Canceled debts. These amounts may

yourthanNoneAlso,deductionyourtotalyouof yourtotalrepaymentsmayor abenefitscreditbenefitsbe ablefor(boxaretoforparttaketaxable20114)ofwereanthe(boxitemizedforexcessmore2011.3).qualifiedreimbursedthetaxablein 2011,accountifandrollover.(a)qualifiedbeneficiary(b)theytheyareSeemedicalweremorePub.or accountnotthan969.expensesincludedtheholderun-ofin a cancellationSeeever,be shownPub.part4681orinofboxallordebtof2goyourofmaytoFormIRS.govincomebe1099-C.nontaxable.fromandHow-enterthe
repayments if they were for benefits you                                                                                                                                                                                                                                                                                                                     “canceled debt” or “foreclosure” in the
included in gross income in an earlier year.                                                                                                                                                                                                                                                                                                                 search box.
For more details, see Pub. 915.                                                                                                                                                                              You may have to pay an addi-tional tax if you received a tax-                                                                                   •     Taxable part of disaster relief pay-
•   You file Form 2555, 2555-EZ, 4563,                                                                                                                                          CAUTION!                     able distribution from an HSA                                                                                                                   ments. See Pub. 525 to figure the taxable
or 8815, or you exclude employer-provided                                                                                                                                                                    or an Archer MSA. See the In-                                                                                                                   part, if any. If any of your disaster relief
adoption benefits or income from sources                                                                                                                                        structions for Form 8889 for HSAs or the                                                                                                                                     payment is taxable, attach a statement
within Puerto Rico. Instead, use the work-                                                                                                                                      Instructions for Form 8853 for Archer                                                                                                                                        showing the total payment received and
sheet in Pub. 915.                                                                                                                                                              MSAs.                                                                                                                                                                        how you figured the taxable part.
                                                                                                                                                                                •     Amounts deemed to be income from
                                                                                                                                                                                an HSA because you did not remain an                                                                                                                                         Nontaxable income.                                               Do not report any
Line 21                                                                                                                                                                         eligible individual during the testing pe-                                                                                                                                   nontaxable income on line 21. Examples of
                                                                                                                                                                                riod. See Form 8889, Part III.                                                                                                                                               nontaxable income include the following.
Other Income                                                                                                                                                                          Gambling winnings, including lotter-
                                                                                                                                                                                                                                                                                                                                                             •
                                         Do not report on this line any                                                                                                         ies,•raffles, a lump-sum payment from the                                                                                                                                          Child support.
                                         income from self-employment                                                                                                            sale of a right to receive future lottery pay-                                                                                                                               •     Payments you received to help you
CAUTION!                                 or fees received as a notary                                                                                                           ments, etc. For details on gambling losses,                                                                                                                                  pay your mortgage loan under the HFA
                                         public. Instead, you must use                                                                                                          see the instructions for Schedule A, line 28.                                                                                                                                Hardest Hit Fund or the Emergency Home-
Schedule C, C-EZ, or F, even if you do not                                                                                                                                                                                                                                                                                                                   owners’ Loan Program or similar state pro-
have any business expenses. Also, do not                                                                                                                                                                     Attach Form(s) W-2G to                                                                                                                          gram.
report on line 21 any nonemployee com-                                                                                                                                          TIP                          Form 1040 if any federal in-                                                                                                                    •     Any Pay-for-Performance Success
pensation shown on Form 1099-MISC (un-less it is not self-employment income, such                                                                                                                            come tax was withheld.                                                                                                                          Payments that reduce the principal balance
as income from a hobby or a sporadic activ-                                                                                                                                                                                                                                                                                                                  of your home mortgage under the Home
ity). Instead, see the instructions on Form                                                                                                                                     •     Alternative trade adjustment assis-                                                                                                                                    Affordable Modification Program.
1099-MISC to find out where to report that                                                                                                                                      tance (ATAA) or reemployment trade ad-                                                                                                                                       •     Life insurance proceeds received be-
income.                                                                                                                                                                         justment assistance (RTAA) payments.                                                                                                                                         cause of someone’s death (other than from
                                                                                                                                                                                These payments should be shown in box 5                                                                                                                                      certain employer-owned life insurance con-
Taxable income.                                          Use line 21 to report any                                                                                              of Form 1099-G.                                                                                                                                                              tracts).

taxableyourand amountreturnincomeorofotherincome.not reportedschedules.If necessary,elsewhereList thein-ontype                                                                  suchceived• Reimbursementsasformedicalitemsexpenses,deductedor otherinrealanamountsestateearliertaxes,year,re-                                                               received• Giftsaandgift orbequests.bequestHowever,from a foreignif you
clude a statement showing the required in-                                                                                                                                      general sales taxes, or home mortgage in-                                                                                                                                    person of more than $14,375, you may
formation. For more details, see                                                                                                                                                terest. See Recoveries in Pub. 525 for de-                                                                                                                                   have to report information about it on Form
Miscellaneous Income                                                                 in Pub. 525.                                                                               tails on how to figure the amount to report.                                                                                                                                 3520, Part IV. See the Instructions for
                                                                                                                                                                                      Income from the rental of personal                                                                                                                                     Form 3520.
                                                                                                                                                                                •
Examples of income to report on line 21                                                                                                                                         property if you engaged in the rental for
include the following.                                                                                                                                                          profit but were not in the business of rent-                                                                                                                                 Net operating loss (NOL) deduction.                                                                                   In-
•   Prizes and awards.                                                                                                                                                          ing such property. Also, see the instructions                                                                                                                                clude on line 21 any NOL deduction from
•   Jury duty pay. Also, see the instruc-                                                                                                                                       for line 36.                                                                                                                                                                 an earlier year. Subtract it from any income
tions for line 36.                                                                                                                                                              •     Income from an activity not engaged                                                                                                                                    on line 21 and enter the result. If the result
•   Alaska Permanent Fund dividends.                                                                                                                                            in for profit. See Pub. 535.                                                                                                                                                 is less than zero, enter it in parentheses. On
•   Taxable distributions from a Cover-                                                                                                                                         •     Loss on certain corrective distribu-                                                                                                                                   the dotted line next to line 21, enter “NOL”
dell education savings account (ESA) or a                                                                                                                                       tions of excess deferrals. See Retirement                                                                                                                                    and show the amount of the deduction in
qualified tuition program (QTP). Distribu-                                                                                                                                      Plan Contributions                                                   in Pub. 525.                                                                                            parentheses. See Pub. 536 for details.
                                                                                                                                                                                                                                       - 27 -                                                                             Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Lines 23 Through 29

                                                                                                                                                                                                                                                  •     Business expenses of fee-basis state                                                                                                                                  •        You were self-employed and had a net
                                                                                                                                                                                                                                                or local government officials.                                                                                                                                                profit for the year.
Adjusted Gross
                                                                                                                                                                                                                                                  For more details, see Form 2106 or                                                                                                                                          •        You were a partner with net earnings
Income                                                                                                                                                                                                                                          2106-EZ.                                                                                                                                                                      from self-employment.
                                                                                                                                                                                                                                                                                                                                                                                                                              •        You used one of the optional methods
                                                                                                                                                                                                                                                                                                                                                                                                                              to figure your net earnings from self-em-
                                                                                                                                                                                                                                                                                                                                                                                                                              ployment on Schedule SE.
Line 23                                                                                                                                                                                                                                         Line 25                                                                                                                                                                       •        You received wages in 2011 from an
Educator Expenses                                                                                                                                                                                                                               Health Savings Account                                                                                                                                                        more-than-2%S corporation inshareholder.which you wereHealtha                                                                                              insur-
If you were an eligible educator in 2011,                                                                                                                                                                                                       (HSA) Deduction                                                                                                                                                               ance premiums paid or reimbursed by the S

ofherspousequalifiedmumyouandyouqualifiedyourcandeductionwerecandeductspouseexpensesdeducteligibleexpensesonisare$500.morelineyoufilingeducators,on23paidthanHowever,lineupjointlyin$250to23.2011.the$250andYouofmaxi-neitherIfofhisbothmayyouorcontributionsingYoutobutions,yourdistributionsmayHSArollovers,be ablefor(other2011.fromtoandtakethananqualifiedSeethisemployerIRA)FormdeductionwereHSA8889.contri-madefund-if icescorporationfilingW-2.ducingunderThemustScheduleyourfactorinsurancehavebusiness.areinbeenshownC,theplanC-EZ,business.aYourmaterialmustasorwagespersonalF,beIftheincome-pro-establishedyouonpolicyFormserv-are
be able to deduct expenses that are more                                                                                                                                                                                                                                                                                                                                                                                      can be either in your name or in the name of
than the $250 (or $500) limit on Schedule                                                                                                                                                                                                       Line 26                                                                                                                                                                       the business.
A, line 21. An eligible educator is a kinder-
garten through grade 12 teacher, instructor,                                                                                                                                                                                                    Moving Expenses                                                                                                                                                               If you are a partner, the policy can be
counselor, principal, or aide who worked in                                                                                                                                                                                                     If you moved in connection with your job                                                                                                                                      either in your name or in the name of the
a school for at least 900 hours during a                                                                                                                                                                                                        or business or started a new job, you may                                                                                                                                     partnership. You can either pay the premi-
school year.                                                                                                                                                                                                                                    be able to take this deduction. But your new                                                                                                                                  ums yourself or your partnership can pay
                                                                                                                                                                                                                                                workplace must be at least 50 miles farther                                                                                                                                   them and report them as guaranteed pay-
  Qualified expenses include ordinary and                                                                                                                                                                                                       from your old home than your old home                                                                                                                                         ments. If the policy is in your name and you
necessary expenses paid in connection with                                                                                                                                                                                                      was from your old workplace. If you had no                                                                                                                                    pay the premiums yourself, the partnership
books, supplies, equipment (including                                                                                                                                                                                                           former workplace, your new workplace                                                                                                                                          must reimburse you and report the premi-
computer equipment, software, and serv-                                                                                                                                                                                                         must be at least 50 miles from your old                                                                                                                                       ums as guaranteed payments.
ices), and other materials used in the class-                                                                                                                                                                                                   home. Use TeleTax topic 455 or see Form                                                                                                                                       If you are a more-than-2% shareholder
room. An ordinary expense is one that is                                                                                                                                                                                                        3903.                                                                                                                                                                         in an S corporation, the policy can be either
common and accepted in your educational                                                                                                                                                                                                                                                                                                                                                                                       in your name or in the name of the S corpo-
field. A necessary expense is one that is                                                                                                                                                                                                                                                                                                                                                                                     ration. You can either pay the premiums
helpful and appropriate for your profession                                                                                                                                                                                                                                                                                                                                                                                   yourself or the S corporation can pay them
as an educator. An expense does not have                                                                                                                                                                                                        Line 27                                                                                                                                                                       and report them as wages. If the policy is in
to be required to be considered necessary.                                                                                                                                                                                                                                                                                                                                                                                    your name and you pay the premiums your-
                                                                                                                                                                                                                                                Deductible Part of                                                                                                                                                            self, the S corporation must reimburse you.
  Qualified expenses do not include ex-                                                                                                                                                                                                         Self-Employment Tax                                                                                                                                                           You can deduct the premiums only if the S

pensespensesphysicalnonathleticYouforbymusteducation.thehomesuppliesreducefollowingschoolingforyourcoursesamounts.qualifiedor forin healthex-                                                                                or                 figureself-employmentcompleteddeductibleIf youthewereamountSectionpartself-employedoftax,yourofAyouroffillself-employmentScheduleindeduction.andScheduleoweSE,IfSEtheyouto    reimbursedwagescorporationmiumW-2 inpaymentson2011Formasreportsandwages1040,oryoureimbursementstheinalsolinepremiumsboxreport7.1 of yourthepaidaspre-Formor

ings•      bondExcludableinterestU.S.fromseriesFormEE8815.and I sav-                                                                                                                                                                            oftaxScheduleis on lineSE,6. Ifityouis oncompletedline 13.                                                                    Section B                                       patetainedButinbyanyif youyoursubsidizedwereor youralsohealthspouse’seligibleplantoemployermain-partici-
•          Nontaxable qualified tuition program                                                                                                                                                                                                                                                                                                                                                                               for any month or part of a month in 2011,
earnings or distributions.                                                                                                                                                                                                                                                                                                                                                                                                    amounts paid for health insurance coverage
•          Any nontaxable distribution of Cover-                                                                                                                                                                                                Line 28                                                                                                                                                                       for that month cannot be used to figure the
dell education savings account earnings.                                                                                                                                                                                                        Self-Employed SEP, SIMPLE,                                                                                                                                                    deduction.any monthAlso,or partifofyoua monthwere eligibleto participatefor
•          Any reimbursements you received for                                                                                                                                                                                                  and Qualified Plans                                                                                                                                                           in any subsidized health plan maintained by

theseoryouseeForinexpensesPub.boxmore1529.details,ofthatyourwereuseFormTeleTaxnotW-2.reportedtopicto458                                                                                                                                         IfmayPub.517.yoube560wereableor,self-employedtoif youtakewerethis deduction.a minister,or a partner,SeePub.you                                                                agetheyourof 2011,employerforchildthatdowhomonthnotofwasuseeithertoamountsunderfigureyouragedependentthepaid27deduction.atforthecover-orend
                                                                                                                                                                                                                                                                                                                                                                                                                              Example.                                             If you were eligible to par-
                                                                                                                                                                                                                                                                                                                                                                                                                              ticipate in a subsidized health plan main-
                                                                                                                                                                                                                                                                                                                                                                                                                              tained by your spouse’s employer from
Line 24                                                                                                                                                                                                                                         Line 29                                                                                                                                                                       September 30 through December 31, you
                                                                                                                                                                                                                                                                                                                                                                                                                              cannot use amounts paid for health insur-
Certain Business Expenses                                                                                                                                                                                                                       Self-Employed Health                                                                                                                                                          ance coverage for September through De-
of Reservists, Performing                                                                                                                                                                                                                       Insurance Deduction                                                                                                                                                           cember to figure your deduction.
Artists, and Fee-Basis                                                                                                                                                                                                                          You may be able to deduct the amount you                                                                                                                                      Medicare premiums you voluntarily pay
Government Officials                                                                                                                                                                                                                            paid for health insurance for yourself, your                                                                                                                                  to obtain insurance that is similar to quali-

line 24.Include the following deductions on                                                                                                                                                                                                     spouse, and your dependents. The insur-under age 27 at the end of 2011, even if theance can also cover your child who was                                                     to figure the deduction. Amounts paid forfying private health insurance can be usedhealth insurance coverage from retirement
•          Certain business expenses of National                                                                                                                                                                                                child was not your dependent. A child in-                                                                                                                                     plan distributions that were nontaxable be-
Guard and reserve members who traveled                                                                                                                                                                                                          cludes your son, daughter, stepchild,                                                                                                                                         cause you are a retired public safety officer
more than 100 miles from home to perform                                                                                                                                                                                                        adopted child, or foster child (defined in the                                                                                                                                cannot be used to figure the deduction.
member.services as a National Guard or reserve                                                                                                                                                                                                  line 6c instructions).                                                                                                                                                        For more details, see Pub. 535.
•          Performing-arts-related expenses as a                                                                                                                                                                                                  One of the following statements must be                                                                                                                                     If you qualify to take the deduction, use
qualified performing artist.                                                                                                                                                                                                                    true.                                                                                                                                                                         the Self-Employed Health Insurance De-
Need more information or forms? Visit IRS.gov.                                                                                                                                                                                                                                                                - 28 -

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                                                                                                                                                                                                                                               2011 Form 1040—Lines 29 Through 32

Self-Employed Health Insurance Deduction Worksheet—Line 29                                                                                                                                                                                                          Keep for Your Records
 Before you begin:                                                                        If, during 2011, you were an eligible trade adjustment assistance (TAA) recipient,
                                                                                          alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
                                                                                          Benefit Guaranty Corporation pension recipient, see the instructions for Form 8885 to figure
                                                                                          the amount to enter on line 1 of this worksheet.
                                                                                          Be sure you have read the Exception in the instructions for this line to see if you can use
                                                                                          this worksheet instead of Pub. 535 to figure your deduction.
1.   Enter the total amount paid in 2011 for health insurance coverage established under your business
     (or the S corporation in which you were a more-than-2% shareholder) for 2011 for you, your
     spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
     the end of 2011, even if the child was not your dependent. But do not include amounts for any
     month you were eligible to participate in an employer-sponsored health plan or amounts paid from
     retirement plan distributions that were nontaxable because you are a retired public safety officer ..                                                                                                                                                                             1.
2.   Enter your net profit* and any other earned income** from the business under which the insurance
     plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include
     Conservation Reserve Program payments exempt from self-employment tax ..................                                                                                                                                                                                          2.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on 
     Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
     Schedule A .................................................................                                                                                                                                                                                                      3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
 amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
 capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
 income is your Medicare wages (box 5 of Form W-2) from that corporation.

duction Worksheet to figure the amount                                                                                                                                                                                                         (saver’s credit). See the instructions for line
you can deduct.                                                                                           Line 32                                                                                                                              50.
                                                                                                          IRA Deduction

tionSelf-EmployedException.WorksheetUseHealthinPub.these535InsuranceinstructionsinsteadDeduc-of theto fig-TIP                            dividualcontributionsIf you maderetirementanyto anondeductibletraditionalarrange-                  in-CAUTION!               Ifandcontributionsyouyouareorfilingyourtoabothspousejointa tradi-returnmade

ureapplies.your deduction if any of the following                                                         report themmenton Form(IRA)8606.for 2011, you must                                                                                   2011, do nottionaluse theIRAIRAandDeductiona Roth IRAWork-for
 •   You had more than one source of in-                                                                                                                                                                                                       sheet in these instructions. Instead, see Pub.
come subject to self-employment tax.                                                                      If you made contributions to a tradi-                                                                                                590 to figure the amount, if any, of your
 •   You file Form 2555 or 2555-EZ.                                                                       tional IRA for 2011, you may be able to                                                                                              IRA deduction.
                                                                                                          take an IRA deduction. But you, or your

fieddeduction.•long-termYou are usingcareamountsinsurancepaidto figurefor quali-the                       spouseposes,had earnedearnedif filingincomeincomea jointto doincludesreturn,so. FormustalimonyIRAhavepur-and                         toplan,3.a 401(k)YouSIMPLEcannotplan,plan,403(b)deductor theplan,electivefederalsectiondeferralsThrift457

Line 30                                                                                                   cludesseparateU.S.on lineArmedany11.maintenancenontaxableIfForces,you wereearnedpaymentscombata memberincomepayreportedofyouin-there-SavingscludedW-2. ButasPlan.youincomeThesemayinbeboxamountsable1 oftoyourtakeare nottheFormin-retire-
                                                                                                          ceived. If you were self-employed, earned                                                                                            ment savings contributions credit. See the
Penalty on Early Withdrawal                                                                               income is generally your net earnings from                                                                                           instructions for line 50.
of Savings                                                                                                self-employment if your personal services                                                                                            4. If you made contributions to your
                                                                                                          were a material income-producing factor.                                                                                             IRA in 2011 that you deducted for 2010, do
The Form 1099-INT or Form 1099-OID                                                                        For more details, see Pub. 590. A statement                                                                                          not include them in the worksheet.
you received will show the amount of any                                                                  should be sent to you by May 31, 2012, that                                                                                          5. If you received income from a non-
penalty you were charged.                                                                                 shows all contributions to your traditional                                                                                          qualified deferred compensation plan or
                                                                                                          IRA for 2011.                                                                                                                        nongovernmental section 457 plan that is
                                                                                                                                                                                                                                               included in box 1 of your Form W-2, or in
                                                                                                          Use the IRA Deduction Worksheet to                                                                                                   box 7 of Form 1099-MISC, do not include
Lines 31a and 31b                                                                                         figure the amount, if any, of your IRA de-duction. But read the following 10-item list                                               that income on line 8 of the worksheet. Theincome should be shown in (a) box 11 of
Alimony Paid                                                                                              before you fill in the worksheet.                                                                                                    your Form W-2, (b) box 12 of your Form
                                                                                                          1. If you were age 70 ⁄ 1or2                                                      older at the                                       W-2 with code Z, or (c) box 15b of Form
If you made payments to or for your spouse                                                                end of 2011, you cannot deduct any contri-                                                                                           1099-MISC. If it is not, contact your em-
or former spouse under a divorce or separa-                                                               butions made to your traditional IRA for                                                                                             ployer or the payer for the amount of the
tion instrument, you may be able to take                                                                  2011 or treat them as nondeductible contri-                                                                                          income.
this deduction. Use TeleTax topic 452 or                                                                  butions.                                                                                                                             6. You must file a joint return to deduct
see Pub. 504.                                                                                             2. You cannot deduct contributions to a                                                                                              contributions to your spouse’s IRA. Enter
                                                                                                          Roth IRA. But you may be able to take the                                                                                            the total IRA deduction for you and your
                                                                                                          retirement savings contributions credit                                                                                              spouse on line 32.
                                                                                                                                                    - 29 -                                                         Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Line 32

7. Do not include qualified rollover con-             9. Do not include any repayments of         contributions for 2011, see Pub. 590 for
tributions in figuring your deduction. In-       qualified reservist distributions. You can-      special rules.
stead, see the instructions for lines 15a and    not deduct them. For information on how to
15b.                                             report these repayments, see Qualified re-                  By April 1 of the year after the
8. Do not include trustees’ fees that            servist repayments in Pub. 590.                  TIP        year in which you turn age 701 2⁄ ,
were billed separately and paid by you for        10. If the total of your IRA deduction on                  you must start taking minimum
your IRA. These fees can be deducted only        line 32 plus any nondeductible contribution                 required distributions from
as an itemized deduction on Schedule A.          to your traditional IRAs shown on Form           your traditional IRA. If you do not, you
                                                 8606 is less than your total traditional IRA     may have to pay a 50% additional tax on

IRA Deduction Worksheet—Line 32                                                                            Keep for Your Records
        If you were age 701 2⁄  or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them
        as nondeductible contributions.Do not           complete this worksheet for anyone age 70 ⁄ 1 2or older at the end of 2011. If you are
!       married filing jointly and only one spouse was under age 701 2⁄  at the end of 2011, complete this worksheet only for that spouse.
CAUTION
Before you begin:             Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
                              Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
                              If you are married filing separately and you lived apart from your spouse for all of 2011, enter “D” on the dotted
                              line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
                                                                                                  Your IRA             Spouse’s IRA
1a.  Were you covered by a retirement plan (see Were You Covered by a Retirement              1a.  Yes     No
     Plan?)? .....................................................
b.   If married filing jointly, was your spouse covered by a retirement plan? ...........................          1b.         Yes     No
     Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
     skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
     applicable), and go to line 8.
       • $5,000, if under age 50 at the end of 2011.
       • $6,000, if age 50 or older but under age 70 ⁄ 1at2the end of 2011.
     Otherwise, go to line 2.
2.   Enter the amount shown below that applies to you.
     • Single, head of household, or married filing separately and you lived apart
       from your spouse for all of 2011, enter $66,000
     • Qualifying widow(er), enter $110,000                                                   2a.                  2b.
     • Married filing jointly, enter $110,000 in both columns. But if you checked
       “No” on either line 1a or 1b, enter $179,000 for the person who was not 
       covered by a plan
     • Married filing separately and you lived with your spouse at any time in 2011,     }
       enter $10,000
3.   Enter the amount from Form 1040, line 22 ...........             3.
4.   Enter the total of the amounts from Form 1040, lines 23
     through 31a, plus any write-in adjustments you entered on
     the dotted line next to line 36 ....................             4.
5.   Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a.                  5b.
6.   Is the amount on line 5 less than the amount on line 2?
        No.      STOP None of your IRA contributions are deductible. For details on
                      nondeductible IRA contributions, see Form 8606.
        Yes.   Subtract line 5 from line 2 in each column. Follow the instruction below
               that applies to you.
                  • If single, head of household, or married filing separately, and the
                    result is $10,000 or more, enter the applicable amount below on
                    line 7 for that column and go to line 8.
                        i. $5,000, if under age 50 at the end of 2011.
                        ii. $6,000, if age 50 or older but under age 70 ⁄ 1at2the end
                            of 2011.
                    If the result is less than $10,000, go to line 7.                         6a.                  6b.
                  • If married filing jointly or qualifying widow(er), and the result is
                     $20,000 or more ($10,000 or more in the column for the IRA of
                    a person who was not covered by a retirement plan), enter the
                    applicable amount below on line 7 for that column and go to
                    line 8.
                        i. $5,000, if under age 50 at the end of 2011.
                        ii. $6,000 if age 50 or older but under age 70 ⁄ 1at2the end
                            of 2011.                                                     }
                    Otherwise, go to line 7.

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2011 Form 1040—Line 32

IRA Deduction Worksheet— Continued
Your IRA Spouse’s IRA
7. Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 50%
(.50) (or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2011) 7a. 7b.
• Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by
30% (.30) in the column for the IRA of a person who is age 50 or older at
the end of 2011). But if you checked “No” on either line 1a or 1b, then in
the column for the IRA of the person who was not covered by a retirement
plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end }
of 2011)
8. Enter the total of your (and your spouse’s if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32 8.
• Alimony and separate maintenance payments reported
on Form 1040, line 11
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q }
9. Enter the earned income you (and your spouse if filing
jointly) received as a self-employed individual or a
partner. Generally, this is your (and your spouse’s if
filing jointly) net earnings from self-employment if
your personal services were a material
income-producing factor, minus any deductions on
Form 1040, lines 27 and 28. If zero or less, enter -0-.
For more details, see Pub. 590 ................. 9.
10. Add lines 8 and 9.......................... 10.

If married filing jointly and line 10 is less than $10,000 ($11,000 if
one spouse is age 50 or older at the end of 2011; $12,000 if both
CAUTION! spouses are age 50 or older at the end of 2011), stop here and see
Pub. 590 to figure your IRA deduction.
11. Enter traditional IRA contributions made, or that will be made by April 17, 2012,
for 2011 to your IRA on line 11a and to your spouse’s IRA on line 11b ....... 11a. 11b.
12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a nondeductible
contribution (see Form 8606) ..................................... 12a. 12b.

the amount that should have been distrib- In any case, the income earned on your IRA tion benefits, see Pub. 590 to figure the
uted. For details, including how to figure contributions is not taxed until it is paid to amount, if any, of your IRA deduction.
the minimum required distribution, see you.
Pub. 590. The “Retirement plan” box in box 13 of Married persons filing separately. If you
Were You Covered by a your Form W-2 should be checked if you were not covered by a retirement plan but
Retirement Plan? were covered by a plan at work even if you your spouse was, you are considered cov-

If(qualifiedingworkyou401(k)),orwerethroughpension,coveredannuity,self-employment,profit-sharingbySEP,a retirementSIMPLE,(includ-yourplanetc.) at werefiedcoveredployedretirementnotandbyvestedahadplanplan.ainSEP,iftheyouplan.SIMPLE,wereYouself-em-areor quali-alsoeredyourbyspousea planYouforunlessallmayofbeyou2011.ablelivedtoaparttake thefrom
IRA deduction may be reduced or elimi- If you were covered by a retirement plan TIP retirement savings contribu-
nated. But you can still make contributions and you file Form 2555, 2555-EZ, or 8815, tions credit. See the line 50 in-
to an IRA even if you cannot deduct them. or you exclude employer-provided adop- structions.

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2011 Form 1040—Line 33

1. Yourself or your spouse. most colleges, universities, and certain vo-
Line 33 2. Any person who was your dependent cational schools. You must reduce the ex-
when the loan was taken out. penses by the following benefits.
Student Loan Interest 3. Any person you could have claimed Employer-provided educational assis-
•
Deduction as a dependent for the year the loan was tance benefits that are not included in box 1
You can take this deduction only if all of taken out except that: of Form(s) W-2.
the following apply. a. The person filed a joint return, • Excludable U.S. series EE and I sav-
• You paid interest in 2011 on a quali- b. The person had gross income that was ings bond interest from Form 8815.
fied student loan (see below). equal to or more than the exemption • Any nontaxable distribution of quali-
• Your filing status is any status except amount for that year ($3,700 for 2011), or fied tuition program earnings.
married filing separately. c. You, or your spouse if filing jointly, • Any nontaxable distribution of Cover-
• Your modified adjusted gross income could be claimed as a dependent on some- dell education savings account earnings.
(AGI) is less than: $75,000 if single, head one else’s return. • Any scholarship, educational assis-
of household, or qualifying widow(er); tance allowance, or other payment (but not

ure$150,0002 throughyour modifiedif4 ofmarriedthe worksheetAGI.filing jointly.belowUseto fig-lines paidThemustpersonhaveforbeenwhoman eligiblethe expensesstudentwere gifts,come.inheritances, etc.) excluded from in-
(defined later). However, a loan is not a
• You, or your spouse if filing jointly, qualified student loan if (a) any of the pro- For more details on these expenses, see
are not claimed as a dependent on someone ceeds were used for other purposes, or (b) Pub. 970.
else’s (such as your parent’s) 2011 tax re- the loan was from either a related person or
turn. a person who borrowed the proceeds under Eligible student. An eligible student is a
Use the worksheet below to figure your a qualified employer plan or a contract pur- person who:
student loan interest deduction. chased under such a plan. To find out who • Was enrolled in a degree, certificate,
Exception. Use Pub. 970 instead of the is a related person, see Pub. 970. or other program (including a program of

worksheet2555,loan interest2555-EZ,belowdeductionorto4563,figureiforyouyouryoufilestudentexcludeForm QualifiedallyQualifiedincludehigherhighertuition,educationeducationfees, roomexpensesexpenses.and board,gener- enrolled)bystudytheabroadinstitutionleadingthatattowaswhicha recognizedapprovedthe studentforeduca-creditwas
income from sources within Puerto Rico. and related expenses such as books and tional credential at an eligible educational
Qualified student loan. A qualified student supplies. The expenses must be for educa- institution, and
loan is any loan you took out to pay the tion in a degree, certificate, or similar pro- • Carried at least half the normal
qualified higher education expenses for any gram at an eligible educational institution. full-time workload for the course of study
of the following individuals. An eligible educational institution includes he or she was pursuing.

Student Loan Interest Deduction Worksheet—Line 33 Keep for Your Records
Before you begin: Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.

1. Enter the total interest you paid in 2011 on qualified student loans (see above). Do not enter more than $2,500 1.
2. Enter the amount from Form 1040, line 22 ................................... 2.
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 ......................... 3.
4. Subtract line 3 from line 2 ............................................... 4.
5. Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er)—$60,000
........... 5.
• Married filing jointly—$120,000 }
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 ....................................... 6.
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least
three places). If the result is 1.000 or more, enter 1.000........................................ 7. .
8. Multiply line 1 by line 7 ............................................................. 8.
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) .............................................................. 9.

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                                                                                                                                                                                                                                                                                     2011 Form 1040—Lines 34 Through 40

                                                                                                             or publication indicated. On the dotted line                                                                                                                            tified by your eye doctor (ophthalmologist
Line 34                                                                                                      next to line 36, enter the amount of your                                                                                                                               or optometrist) that:
                                                                                                             deduction and identify it as indicated.                                                                                                                                 •       You cannot see better than 20/200 in
Tuition and Fees                                                                                                   Archer MSA deduction (see Form                                                                                                                                    your better eye with glasses or contact
If you paid qualified tuition and fees for                                                                   8853).•            Identify as “MSA.”                                                                                                                                   lenses, or
                                                                                                             •
dependent(s), you may be able to take thisyourself, your spouse, or your                                     your employer because your employer paidJury duty pay if you gave the pay to                                                                                            less.•  Your field of vision is 20 degrees or
deduction. See Form 8917.                                                                                    your salary while you served on the jury.                                                                                                                               If your eye condition is not likely to

                                                                                                             •
TIP                        Youfor yourmayeducationalbe able to takeexpensesa credit                          IdentifyDeductibleas “Jury Pay.”expenses related to in-                                                                                                                 above,improveyour eyeyoubeyonddoctorcan get(ophthalmologisttheaconditionsstatement certifiedlistedor op-                      by
                           instead of a deduction. See the                                                   come reported on line 21 from the rental of                                                                                                                             tometrist) to this effect instead.
                           instructions for line 49 for de-                                                  personal property engaged in for profit.
tails.                                                                                                       Identify as “PPR.”                                                                                                                                                      You must keep the statement for your
                                                                                                                   Reforestation amortization and ex-                                                                                                                                records.
                                                                                                             •
                                                                                                             penses (see Pub. 535). Identify as “RFST.”
Line 35                                                                                                      •     Repayment of supplemental unem-
                                                                                                             ployment benefits under the Trade Act of                                                                                                                                Line 39b
Domestic Production                                                                                          1974 (see Pub. 525). Identify as “Sub-Pay                                                                                                                               If your filing status is married filing sepa-
Activities Deduction                                                                                         TRA.”                                                                                                                                                                   rately (box 3 is checked), and your spouse
                                                                                                             •     Contributions to section                                                                                                                                          itemizes deductions on his or her return,

Youfromyourmayqualifiedthe followingbe ableproductiontoactivities.deductactivitiesup to 9%incomeof           525).501(c)(18)(D)Identify aspension“501(c)(18)(D).”plans (see Pub.                                                                                                     boxcheckyou wereiftheyouaboxweredual-statusonalinedual-status39b.alienAlsoandalien.checkyouButfilethatifa

formed1. Constructionin the Unitedof realStates.property per-                                                sectiontify•asContributions“403(b).”403(b) plansby(seecertainPub.chaplains517). Iden-to                                                                                 2011jointU.S. citizenreturnand youwithorandresidentyouryourspousealienspouseatwhoagreethewasendtoaofbe
   2. Engineering or architectural services                                                                  •     Attorney fees and court costs for ac-                                                                                                                             taxed on your combined worldwide in-
performed in the United States for con-                                                                      tions involving certain unlawful discrimi-                                                                                                                              come, do not check the box.
struction of real property in the United                                                                     nation claims, but only to the extent of
States.                                                                                                      gross income from such actions (see Pub.

change,3. Anyorlease,otherrental,dispositionlicense,of:sale, ex-                                             525).• AttorneyIdentify asfees“UDC.”and court costs you paid                                                                                                            Line 40
   a. Tangible personal property, computer                                                                   in connection with an award from the IRS                                                                                                                                Itemized Deductions or
software, and sound recordings that you                                                                      for information you provided that helped                                                                                                                                Standard Deduction
manufactured, produced, grew, or ex-                                                                         the IRS detect tax law violations, up to the                                                                                                                            In most cases, your federal income tax will
tracted in whole or in significant part in the                                                               amount of the award includible in your                                                                                                                                  be less if you take the larger of your item-
United States,                                                                                               gross income. Identify as “WBF.”                                                                                                                                        ized deductions or standard deduction.
   b. Any qualified film you produced, or                                                                                                                                                                                                                                            Itemized Deductions
   c. Electricity, natural gas, or potable                                                                                                                                                                                                                                           To figure your itemized deductions, fill in
water you produced in the United States.                                                                     Line 37                                                                                                                                                                 Schedule A.
   In certain cases, the references above to                                                                 If line 37 is less than zero, you may have a                                                                                                                            Standard Deduction
the United States include Puerto Rico.                                                                       net operating loss that you can carry to                                                                                                                                Most people can find their standard deduc-
                                                                                                             another tax year. See the Instructions for                                                                                                                              tion by looking at the amounts listed under
   Your deduction may be reduced if you                                                                      Form 1045 for details.                                                                                                                                                  “All others” to the left of line 40.
had oil-related qualified production activi-
ties income.                                                                                                                                                                                                                                                                         Exception 1 – dependent.                                                       If you, or your
                                                                                                                                                                                                                                                                                     spouse if filing jointly, can be claimed as a
   The deduction does not apply to income                                                                                                                                                                                                                                            dependent on someone else’s 2011 return,
derived from:                                                                                                Tax and Credits                                                                                                                                                         use the Standard Deduction Worksheet for
   • The sale of food and beverages you                                                                                                                                                                                                                                              Dependents to figure your standard deduc-
prepared at a retail establishment;                                                                                                                                                                                                                                                  tion.
   • Property you leased, licensed, or                                                                       Line 39a                                                                                                                                                                Exception 2 – box on line 39a checked.                                                                                        If
rented for use by any related person;                                                                        If you were born before January 2, 1947, or                                                                                                                             you checked any box on line 39a, use the

electricity,• The transmissionnatural gas,orordistributionpotable water;of                                 ormarriedappropriatewere blindandatbox(es)checkedthe endontheofline2011,box39a.oncheckIfFormyouthewere                                                                    sheetchartdard deduction.belowfor Dependentsthe Standardto figureDeductionyour stan-Work-

structions.change,•ForThedetails,orlease,otherseerental,dispositionFormlicense,8903ofandsale,land.itsex-in-  thebox(es)1040,beforeendtotalofline2011,Januaryfornumber6b,youralsoand2,spouse.ofcheck1947,yourboxesspouseortheBechecked.wasappropriatesurewasblindtoDoenterbornatnotthedardExceptionbornyou checkeddeductionbefore3January– boxtheisboxonzero,line2,on1947,evenline39bif39b,checked.oryouwereyourwereblind.stan-If
                                                                                                             check any box(es) for your spouse if your                                                                                                                                                       If you received a refund in 2011
                                                                                                             filing status is head of household.                                                                                                                                                             of an amount (such as real es-
Line 36                                                                                                                                                                                                                                                                              CAUTION!                tate taxes) that increased your

Include in the total on line 36 any of the                                                                   Blindness                                                                                                                                                               year, you generally have to include the re-standard deduction in an earlier
following write-in adjustments. To find out                                                                  If you were not totally blind as of Decem-                                                                                                                              fund in your income. See Recoveries in
if you can take the deduction, see the form                                                                  ber 31, 2011, you must get a statement cer-                                                                                                                             Pub. 525.
                                                                                                                                                                                  - 33 -                                             Need more information or forms? Visit IRS.gov.

- 34 -

Page 34 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 40

Standard Deduction Worksheet for Dependents—Line 40 Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1. Is your earned income* more than $650?
Yes. Add $300 to your earned income. Enter the total
. ....................... 1.
No. Enter $950 }
2. Enter the amount shown below for your filing status.
• Single or married filing separately—$5,800
• Married filing jointly or qualifying widow(er)—$11,600 . ...................... 2.
• Head of household—$8,500 }
3. Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1947, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b ....................... 3a.
b. If born before January 2, 1947, or blind, multiply the number on Form 1040, line 39a, by $1,150
($1,450 if single or head of household) ........................................... 3b.
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40...................... 3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.

Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were
Blind
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet
above.
Enter the number from the box on Do not use the number of exemptions
Form 1040, line 39a ............... CAUTION! from line 6d.

IF your filing AND the number in THEN your standard
status is . . . the box above is . . . deduction is . . .
1 $7,250
Single
2 8,700
1 $12,750
Married filing jointly
2 13,900
or
3 15,050
Qualifying widow(er)
4 16,200
1 $6,950
2 8,100
Married filing separately
3 9,250
4 10,400
1 $9,950
Head of household
2 11,400

Need more information or forms? Visit IRS.gov. - 34 -

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Page 35 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                         13:56 - 28-NOV-2011

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                                                                                                                                                                                                                                                                                                                                     2011 Form 1040—Line 44

                                                                                                                                                          Tax Table or Tax Computation Work-                                                                                               ule D is more than zero, use the Schedule D
                                                                                                                                                          sheet.          If your taxable income is less than                                                                              Tax Worksheet in the Instructions for
                                                                                                                                                          $100,000, you must use the Tax Table, later                                                                                      Schedule D to figure the amount to enter on
Line 44                                                                                                                                                   in these instructions, to figure your tax. Be                                                                                    Form 1040, line 44. But if you are filing
                                                                                                                                                          sure you use the correct column. If your                                                                                         Form 2555 or 2555-EZ, you must use the
Tax                                                                                                                                                       taxable income is $100,000 or more, use                                                                                          Foreign Earned Income Tax Worksheet in-
Include in the total on line 44 all of the                                                                                                                the Tax Computation Worksheet right after                                                                                        stead.
following taxes that apply.                                                                                                                               the Tax Table.

here.the••taxTaxTaxusingfromon youroneFormoftaxablethe8814methodsincome.(relatingdescribedFigureto the                                                    taxTaxHowever,ifComputationany of thedofollowingnotWorksheetuse theapplies.Taxto figureTableyouror                               figureWorksheet.andQualifiedCapitalyourDividendstaxGainUseiftheTaxyouandQualifieddoWorksheet,notCapitalhaveDividendsGainlater,to useTaxtothe

electiondends). Checkto reportthechild’sappropriateinterestbox.or divi-                                                                                   usedFormto8615.figureFormthe tax8615forgenerallyany childmustwho hadbe                                                           Schedulethe followingD Taxapplies.Worksheet and if any of
•         Tax from Form 4972 (relating to                                                                                                                 more than $1,900 of investment income,                                                                                              •     You reported qualified dividends on
lump-sum distributions). Check the appro-                                                                                                                 such as taxable interest, ordinary divi-                                                                                         Form 1040, line 9b.
priate box.                                                                                                                                               dends, or capital gains (including capital                                                                                          •     You do not have to file Schedule D
•         Tax due to making a section 962 elec-                                                                                                           gain distributions), and who either:                                                                                             and you reported capital gain distributions
tion (the election made by a domestic                                                                                                                     1. Was under age 18 at the end of 2011,                                                                                          on Form 1040, line 13.

rationatesectionshareholderboxto962andbe taxedforattachof adetails.controlledata statementcorporateCheckforeigntherates).showingappropri-corpo-See        nothalf2.haveofWastheearnedagechild’s18incomeatsupport,the endthatorofwas2011moreandthandid                                      ulezero.•D,Youlinesare15filingand 16,Scheduleare bothDmoreand Sched-than
how you figured the tax.                                                                                                                                  3. Was a full-time student over age 18

maytion•creditoweRecapturethisin antaxofearlierifanyoueducationyear,claimedandcredit.aneithereduca-You                                                    halfnotandhaveunderof theearnedagechild’s24incomeatsupport.the endthatofwas2011moreandthandid                                    2555-EZ,IncomeBut ifTaxyouyouWorksheetaremustfilinguseFormtheinstead.Foreign2555 orEarned
tax-free educational assistance or a refund
of qualified expenses was received in 2011                                                                                                                But if the child files a joint return for                                                                                        Schedule J.                            If you had income from farm-
for the student. See Form 8863 for more                                                                                                                   2011 or if neither of the child’s parents was                                                                                    ing or fishing (including certain amounts
details. Enter the amount and “ECR” in the                                                                                                                alive at the end of 2011, do not use Form                                                                                        received in connection with the Exxon
space next to line 44.                                                                                                                                    8615 to figure the child’s tax.                                                                                                  Valdez litigation), your tax may be less if
  Do you want the IRS to figure the tax                                                                                                                                                                                                                                                    you choose to figure it using income aver-
on your taxable income for you?                                                                                                                           A child born on January 1, 1994, is con-                                                                                         aging on Schedule J.
                                                                                                                                                          sidered to be age 18 at the end of 2011; a

sendtoenough,details,do. Yes.youIfincludingyouweaSeerefund.willhavechaptersendwhopaidIf youyouistoo29eligibledidaofmuch,bill.Pub.notandpaywe17 forwillwhateredchildageborn24toonbornatbeJanuarytheageonendJanuary191,ofat1988,the2011.1,end1993,is consideredof 2011;is consid-a childto beForeignexclusion,deductionIf you claimedEarnedonhousingFormtheIncomeforeignexclusion,2555Taxorearned2555-EZ,Worksheet.or housingincomeyou
                                                                                                                                                                                                                                                                                           must figure your tax using the Foreign
     No.                     Use one of the following methods                                                                                             Schedule D Tax Worksheet.                                                           If you have to                               Earned Income Tax Worksheet.
to figure your tax.                                                                                                                                       file Schedule D, and line 18 or 19 of Sched-

                                                                                                                                                                                                            - 35 -                                       Need more information or forms? Visit IRS.gov.

- 36 -

Page 36 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 44

Foreign Earned Income Tax Worksheet—Line 44 Keep for Your Records

CAUTIONCAUTION! ! If Form 1040, line 43, is zero, do not complete this worksheet.
1. Enter the amount from Form 1040, line 43 ......................................... 1.
2. Enter the amount from your (and your spouse’s, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 ........................................................ 2.
3. Add lines 1 and 2 ............................................................ 3.
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified
Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for line 44 to see which tax computation method applies.
(Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line) ..... 4.
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 2 is $100,000 or more, use the Tax Computation Worksheet 5.
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 ........................................................... 6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use
the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess,
subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6
above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).

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Page 37 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 44

Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records
Before you begin: See the earlier instructions for line 44 to see if you can use this worksheet to figure your
tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure
you checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet .................... 1.
2. Enter the amount from Form 1040, line 9b*......... 2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -0- 3.
No. Enter the amount from Form 1040, line 13 }
4. Add lines 2 and 3 ............................ 4.
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0-................... 5.
6. Subtract line 5 from line 4. If zero or less, enter -0- ..................... 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- ..................... 7.
8. Enter:
$34,500 if single or married filing separately,
$69,000 if married filing jointly or qualifying widow(er), ........... 8.
$46,250 if head of household. }
9. Enter the smaller of line 1 or line 8 ................................. 9.
10. Enter the smaller of line 7 or line 9 ................................. 10.
11. Subtract line 10 from line 9. This amount is taxed at 0% ................. 11.
12. Enter the smaller of line 1 or line 6 ................................. 12.
13. Enter the amount from line 11 ..................................... 13.
14. Subtract line 13 from line 12 ...................................... 14.
15. Multiply line 14 by 15% (.15) ................................................... 15.
16. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet ................................................................. 16.
17. Add lines 15 and 16 .......................................................... 17.
18. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet ................................................................. 18.
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet ......... 19.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

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- 38 -

Page 38 of 100 of Instructions 1040                                                                                                                                                                                                     13:56 - 28-NOV-2011

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2011 Form 1040—Lines 45 Through 50

                                                                                                        Do you meet all five requirements                                                                               • You are taking a deduction for tuition
Line 45                                                                                               above?                                                                                                          and fees on Form 1040, line 34, for the

Alternative Minimum Tax                                                                               (a) your Yes.totalEnterforeignon linetaxes,47 theor (b)smallerthe                              of               same• You,student.or your spouse, were a nonresi-
Use Form 6251 to figure the amount, if any,                                                           amount on Form 1040, line 44.                                                                                   dent alien for any part of 2011 unless your
of your alternative minimum tax (AMT).                                                                                                                                                                                filing status is married filing jointly.
Also see the Instructions for Form 6251 to                                                                 No.             See Form 1116 to find out if you
see if you must file the form.                                                                        can take the credit and, if you can, if you
                                                                                                      have to file Form 1116.
                     An electronic “AMT Assistant”                                                                                                                                                                    Line 50
TIP                  is available on IRS.gov to help
                     you see if you should fill out                                                                                                                                                                   Retirement Savings
                     Form 6251. Enter “AMT Assis-                                                     Line 48                                                                                                         Contributions Credit
tant” in the search box.                                                                              Credit for Child and                                                                                            (Saver’s Credit)
                                                                                                      Dependent Care Expenses                                                                                         You may be able to take this credit if you,
                                                                                                      You may be able to take this credit if you                                                                      or your spouse if filing jointly, made (a)
Line 47                                                                                               paid someone to care for:                                                                                       contributions, other than rollover contribu-
                                                                                                                                                                                                                      tions, to a traditional or Roth IRA; (b) elec-
Foreign Tax Credit                                                                                    •    Your qualifying child under age 13                                                                         tive deferrals to a 401(k) or 403(b) plan
If you paid income tax to a foreign country,                                                          whom you claim as your dependent,                                                                               (including designated Roth contributions)
you may be able to take this credit. Gener-                                                           •    Your disabled spouse or any other dis-                                                                     or to a governmental 457, SEP, or SIMPLE
ally, you must complete and attach Form                                                               abled person who could not care for him-                                                                        plan; (c) voluntary employee contributions
1116 to do so.                                                                                        self or herself, or                                                                                             to a qualified retirement plan (including the

FormException.1116 toYoutakedothisnotcredithave toif allcompleteof the                                as•a dependentYour childbecausewhom youof thecouldrulesnotforclaim                                              butionsfederal Thriftto a 501(c)(18)(D)Savings Plan);plan.or (d) contri-
following apply.                                                                                      Children of divorced or separated parents                                                                         However, you cannot take the credit if
                                                                                                      in the instructions for line 6c.                                                                                either of the following applies.

comeall1.ofAllthatwasofincomefromyourinterestforeignand theandsourceforeigndividendsgrosstaxin-paidandFormFor2441.details, use TeleTax topic 602 or see                                                               more1. Thethanamount$28,250on($42,375Form 1040,if headlineof38, is
on it were reported to you on Form                                                                                                                                                                                    household; $56,500 if married filing
1099-INT, Form 1099-DIV, or Schedule                                                                                                                                                                                  jointly).
K-1 (or substitute statement).                                                                        Line 49                                                                                                           2. The person(s) who made the qualified
2. The total of your foreign taxes was                                                                                                                                                                                contribution or elective deferral (a) was
not more than $300 (not more than $600 if                                                             Education Credits                                                                                               born after January 1, 1994, (b) is claimed as
married filing jointly).                                                                              If you (or your dependent) paid qualified                                                                       a dependent on someone else’s 2011 tax
3. You held the stock or bonds on which                                                               expenses in 2011 for yourself, your spouse,                                                                     return, or (c) was a student (defined next).

thetheseleastdividends16amountsdays andortointerestsomeonewere notwereelse.obligatedpaid fortoatpay   eligibleorableyourto takedependenteducationalan educationtoinstitution,enrollcredit.in oryouSeeattendmayFormanbe5 calendarYou weremonthsa studentof 2011if duringyou:        any part of

cluding4. Youincomeare notfromfilingsourcesForm 4563withinorPuertoex-                                 8863an educationfor details.creditHowever,if any ofyouthecannotfollowingtake                                    a school,• Wereorenrolled as a full-time student at
Rico.                                                                                                 applies.                                                                                                          • Took a full-time, on-farm training
5. All of your foreign taxes were:                                                                    are•claimedYou, orasyoura dependentspouse ifonfilingsomeonejointly,                                             orcourselocalgivengovernmentby a schoolagency.or a state, county,
a. Legally owed and not eligible for a                                                                else’s (such as your parent’s) 2011 tax re-                                                                       A school includes a technical, trade, or
refund or reduced tax rate under a tax                                                                turn.                                                                                                           mechanical school. It does not include an
treaty, and                                                                                           •    Your filing status is married filing                                                                       on-the-job training course, correspondence
b. Paid to countries that are recognized                                                              separately.                                                                                                     school, or school offering courses only
by the United States and do not support                                                               •    The amount on Form 1040, line 38, is                                                                       through the Internet.
terrorism.                                                                                            $90,000 or more ($180,000 or more if mar-                                                                         For more details, use TeleTax topic 610
   For more details on these requirements,                                                            ried filing jointly).                                                                                           or see Form 8880.
see the Instructions for Form 1116.

Need more information or forms? Visit IRS.gov.                                                                                    - 38 -

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Page 39 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 51

Line 51—Child Tax Credit

Three Steps To Take the Child Tax Credit!

Step 1. Make sure you have a qualifying child for the child
tax credit. Follow Steps 1 through 3 in the
instructions for line 6c. If you do not have a
qualifying child, you cannot claim the child tax
credit.
Step 2. Make sure you checked the box on Form 1040, line
6c, column (4), for each qualifying child.
Step 3. Answer the questions below to see if you can use
the Child Tax Credit Worksheet to figure your
credit or if you must use Pub. 972.

Question Who Must Use Pub.
972
Pub. 972

1. Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form
8859.
• Residential energy efficient property credit, Form 5695,
Part II.
Yes. STOP No. Continue
You must use Pub.
972 to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.
2. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
Yes. STOP No. Use the Child Tax
You must use Pub. Credit Worksheet to figure
972 to figure your your credit.
credit.

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- 40 -

Page 40 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 51

2011 Child Tax Credit Worksheet—Line 51 Keep for Your Records

To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2011, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c.
If you do not have a qualifying child, you cannot claim the child tax credit.
CAUTION
Do not use this worksheet if you answered “Yes” to question 1 or 2 of Who Must Use Pub. 972, earlier. Instead, use Pub. 972.

1. Number of qualifying children: $1,000. 1
Part 1 Enter the result.

2. Enter the amount from Form 1040, line 38. 2

3. Enter the amount shown below for your ling status.

Married ling jointly — $110,000

Single, head of household, or
3
qualifying widow(er) — $75,000

Married ling separately — $55,000

4. Is the amount on line 2 more than the amount on line 3?

No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
4
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

5. Multiply the amount on line 4 by 5% (.05). Enter the result. 5

6. Is the amount on line 1 more than the amount on line 5?
STOP
No.
You cannot take the child tax credit on Form 1040,
line 51. You also cannot take the additional child
tax credit on Form 1040, line 65. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result. 6
Go to Part 2.

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Page 41 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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2011 Form 1040—Line 51

2011 Child Tax Credit Worksheet—Continued Keep for Your Records

Before you begin Part 2: Figure the amount of any credits you are claiming on Form 5695, Part I; Form 8834,
Part I; Form 8910; Form 8936; or Schedule R.

Part 2 7. Enter the amount from Form 1040, line 46. 7

8. Add any amounts from:
Form 1040, line 47
Form 1040, line 48 +
Form 1040, line 49 +
Form 1040, line 50 +
Form 5695, line 14 +
Form 8834, line 23 +
Form 8910, line 22 +
Form 8936, line 15 +
Schedule R, line 22 +

8
Enter the total.

9. Are the amounts on lines 7 and 8 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
9
No. Subtract line 8 from line 7.

10. Is the amount on line 6 more than the amount on line 9?

Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax 10
additional child tax credit. See the
credit.
TIP below. Enter this amount on
No. Enter the amount from line 6. Form 1040, line 51.

1040

You may be able to take the additional child tax credit
TIP on Form 1040, line 65, if you answered “Yes” on line 9 or
line 10 above.
First, complete your Form 1040 through lines 64a and 64b.

Then, use Form 8812 to gure any additional child tax
credit.

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Page 42 of 100 of Instructions 1040                                                                                                                                                                                                                               13:56 - 28-NOV-2011

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2011 Form 1040—Lines 52 Through 58

                                                                                                                 More details.                    For details, see Form 5695.                                                               railroad retirement (RRTA) tax on the un-
Line 52                                                                                                                                                                                                                                     reported tips.
Residential Energy Credits                                                                                                                                                                                                                    Do not include the value of any noncash
Nonbusiness energy property credit.                                                              You             Line 53                                                                                                                    tips, such as tickets or passes. You do not
ing and attaching Form 5695 for any of themay be able to take this credit by complet-                            Other Credits                                                                                                              RRTA tax on these noncash tips.pay social security and Medicare taxes or
following improvements to your main                                                                              Enter the total of the following credits on                                                                                  To figure the social security and Medi-
home located in the United States in 2011 if                                                                     line 53 and check the appropriate box(es).                                                                                 care tax, use Form 4137. If you owe RRTA
they are new and meet certain requirements                                                                       Check all boxes that apply. If box c is                                                                                    tax, contact your employer. Your employer
for energy efficiency.                                                                                           checked, also enter the applicable formnumber. To find out if you can take the                                             will figure and collect the RRTA tax.
•    Any insulation material or system pri-                                                                      credit, see the form or publication indi-                                                                                                        You may be charged a penalty
marily designed to reduce heat gain or loss                                                                      cated.                                                                                                                                           equal to 50% of the social se-
in your home.                                                                                                    •   General business credit. This credit                                                                                   CAUTION!              curity and Medicare or RRTA
•    Exterior windows (including sky-                                                                            consists of a number of credits that usually                                                                                                     tax due on tips you received but
lights).                                                                                                         apply only to individuals who are partners,                                                                                did not report to your employer.
•    Exterior doors.                                                                                             shareholders in an S corporation, self-em-

mentedrilyhome.•designedA metalcoatingstoroofreduceororcoolingasphaltthe heatgranulesroofgainwithinprima-pig-yourFormyouployed,•paidCredit3800oralternativewhoorforPub.priorhave334.minimumyearrentalminimumproperty.tax intax.Seea priorIf taxFormnotreceivedfromwithhold8919.wagesyourIfsocialwages,youfromsecurityareanuseanemployerFormemployeeand8919Medicarewhowhotodid
                                                                                                                 year, see Form 8801.                                                                                                       figure your share of the unreported tax. In-
                                                                                                                                                                                                                                            clude on line 57 the amount from line 13 of

itemsforYouthemeetcostmaycertainofalsothebefollowingperformanceable to takeitemsandthisifqualitythecredit        localcredit• Mortgagegovernmentcertificate,interestseegaveFormyoucredit.8396.a mortgageIf a state or                       ofFormForm8919.8919Includeon Formthe1040,amountlinefrom7.                                                     line 6
standards.                                                                                                       •   Credit for the elderly or the disabled.
     Certain electric heat pump water heat-                                                                      See Schedule R.
ers,•electric heat pumps, central air condi-                                                                     •   District of Columbia first-time                                                                                        Line 58
tioners, and natural gas, propane, or oil                                                                        homebuyer credit. See Form 8859.                                                                                           Additional Tax on IRAs,
water heaters.                                                                                                   •   Qualified plug-in electric drive motor
•    A qualified furnace or hot water boiler                                                                     vehicle credit. See Form 8936.                                                                                             Other Qualified Retirement
that uses natural gas, propane, or oil.                                                                          •   Qualified plug-in electric vehicle                                                                                     Plans, etc.
•    A stove that burns biomass fuel to                                                                          credit. See Form 8834, Part I.                                                                                             If any of the following apply, see Form
heat your home or to heat water for use in                                                                       •   Qualified electric vehicle credit. You                                                                                 5329 and its instructions to find out if you
your home.                                                                                                       cannot claim this credit for a vehicle placed                                                                              owe this tax and if you must file Form
•    An advanced main air circulating fan                                                                        in service after 2006. You can claim this                                                                                  5329.

usednace.in a natural gas, propane, or oil fur-                                                                  creditpassivea prioronlyyear.activityifSeeyoucreditFormhavecarried8834,an electricPartforwardII.vehiclefrom                from1. You(a) anreceivedIRA oranotherearlyqualifieddistributionretire-
                                                                                                                 •   Alternative motor vehicle credit. See                                                                                  ment plan, (b) an annuity, or (c) a modified
Residential energy efficient property                                                                            Form 8910 if you placed a new fuel cell                                                                                    endowment contract entered into after June
credit.     You may be able to take this credit                                                                  motor vehicle in service during 2011 or                                                                                    20, 1988, and the total distribution was not
by completing and attaching Form 5695 if                                                                         converted a motor vehicle to a qualified                                                                                   rolled over in a qualified rollover contribu-
you paid for any of the following during                                                                         plug-in electric drive motor vehicle in                                                                                    tion.
2011.                                                                                                            2011.                                                                                                                      2. Excess contributions were made to
•    Qualified solar electric property for                                                                       •   Alternative fuel vehicle refueling                                                                                     your IRAs, Coverdell education savings ac-
use in your home located in the United                                                                           property credit. See Form 8911.                                                                                            counts (ESAs), Archer MSAs, or health
States.                                                                                                          •   Credit to holders of tax credit bonds.                                                                                 savings accounts (HSAs).
•    Qualified solar water heating property                                                                      See Form 8912.                                                                                                             3. You received taxable distributions
for use in your home located in the United                                                                                                                                                                                                  from Coverdell ESAs or qualified tuition
States.                                                                                                                                                                                                                                     programs.
•    Qualified fuel cell property installed                                                                                                                                                                                                 4. You were born before July 1, 1940,
on or in connection with your main home                                                                          Other Taxes                                                                                                                and did not take the minimum required dis-
located in the United States.                                                                                                                                                                                                               tribution from your IRA or other qualified
•    Qualified small wind energy property                                                                                                                                                                                                   retirement plan.
for use in connection with your home lo-                                                                         Line 57
cated in the United States.                                                                                                                                                                                                                 Exception.                 If only item (1) applies and dis-
•    Qualified geothermal heat pump prop-                                                                        Unreported Social Security                                                                                                 tribution code 1 is correctly shown in box 7
erty installed on or in connection with your                                                                     and Medicare Tax from                                                                                                      of Form 1099-R, you do not have to file
home located in the United States.                                                                               Forms 4137 and 8919                                                                                                        Form 5329. Instead, multiply the taxable
                                                                                                                                                                                                                                            amount of the distribution by 10% (.10) and
Condos and co-ops.                             If you are a member of                                            Enter the total of any taxes from Form 4137                                                                                enter the result on line 58. The taxable
a condominium management association                                                                             and Form 8919. Check the appropriate                                                                                       amount of the distribution is the part of the
for a condominium you own or a                                                                                   box(es).                                                                                                                   distribution you reported on Form 1040,
tenant-stockholder in a cooperative hous-                                                                                                                                                                                                   line 15b or line 16b, or on Form 4972.
ing corporation, you are treated as having                                                                       Form 4137.                     If you received tips of $20 or                                                              Also, enter “No” under the heading Other
paid your proportionate share of any costs                                                                       more in any month and you did not report                                                                                   Taxes to the left of line 58 to indicate that
of such association or corporation for pur-                                                                      the full amount to your employer, you must                                                                                 you do not have to file Form 5329. But you
poses of these credits.                                                                                          pay the social security and Medicare or                                                                                    must file Form 5329 if distribution code 1
Need more information or forms? Visit IRS.gov.                                                                                                                - 42 -

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2011 Form 1040—Lines 58 Through 60

is incorrectly shown in box 7 of Form 8. Section 72(m)(5) excess benefits tax
1099-R or you qualify for an exception, Line 60 (see Pub. 560). Identify as “Sec. 72(m)(5).”

expenses,such as thequalifiedexceptionshigherfor qualifiededucationmedicalex- Other Taxes Medicare9. Uncollectedor RRTAsocialtax onsecuritytips orand
penses, qualified first-time homebuyer dis- Use line 60 to report any taxes not reported group-term life insurance. This tax should
tributions, or a qualified reservist elsewhere on your return or other sched- be shown in box 12 of Form W-2 with
distribution. ules. To find out if you owe the tax, see the codes A and B or M and N. Identify as
form or publication indicated. In the space “UT.”
next to line 60, enter the amount of the tax 10. Golden parachute payments. If you
Line 59a moreand theroom,codeattachthat identifiesa statementit. Iflistingyou needthe (EPP),receivedyouanmustexcesspayparachutea 20% taxpaymenton it. This
Household Employment amount of each tax and the code. Enter on tax should be shown in box 12 of Form
Taxes line 60 the total of all of the following taxes W-2 with code K. If you received a Form
you owe. 1099-MISC, the tax is 20% of the EPP
Enter the household employment taxes you 1. Additional tax on health savings ac- shown in box 13. Identify as “EPP.”
owe for having a household employee. If count (HSA) distributions (see Form 8889, 11. Tax on accumulation distribution of
any of the following apply, see Schedule H Part II). Identify as “HSA.” trusts (see Form 4970). Identify as “ADT.”

andtheseitstaxes.instructions to find out if you owe you2.didAdditionalnot remaintaxanoneligiblean HSAindividualbecause sation12. Excisefrom antaxexpatriatedon insider stockcorporation.compen-
1. You paid any one household em- during the testing period (see Form 8889, You may owe a 15% excise tax on the
ployee (defined below) cash wages of Part III). Identify as “HDHP.” value of nonstatutory stock options and cer-

$1,700cludeemployeeetc. Butwagesordomorewhonotpaidwascountinby2011.undercheck,amountsCashagemoney18wagespaidatorder,toanyin-an butions“MSA.”3. Additional(see Formtax8853).on ArcherIdentifyMSAas distri- filiatedbyexpatriatedtainyouotherorgroupstock-basedacorporationmemberin whichofcompensationyouryouor itswerefamilyexpandedanfromofficer,heldaf-an
time in 2011 and was a student. 4. Additional tax on Medicare Advan- director, or more-than-10% owner. See

ing 2011 at the request of any household2. You withheld federal income tax dur- Identify as “Med MSA.”tage MSA distributions (see Form 8853). section 4985. Identify as “ISC.”13. Interest on the tax due on installment
employee. 5. Recapture of the following credits. income from the sale of certain residential
3. You paid total cash wages of $1,000 a. Investment credit (see Form 4255). lots and timeshares. Identify as “453(l)(3).”
or more in any calendar quarter of 2010 or Identify as “ICR.” 14. Interest on the deferred tax on gain
2011 to household employees. b. Low-income housing credit (see from certain installment sales with a sales

AnyHouseholdwhathouseholdpersonwill beemployeeworkwhodonedoesincludesandifhouseholdhowyouworkitcanwillcontroldoneworkbe done.inisoracreditForm“8834.”c. Qualified8611).(see FormIdentifyplug-in8834,aselectricPart“LIHCR.”I).vehicleIdentify asfractionalproperty.itableprice15. AdditionalovercontributionSeeinterest$150,000.Pub.taxindeduction526.ontangibleIdentifyrecaptureIdentifypersonalrelatingas “453A(c).”asof a char-to a
around your home by babysitters, nannies, d. Indian employment credit (see Form “FITPP.”
health aides, maids, yard workers, and sim- 8845). Identify as “IECR.”
16. Look-back interest under section
ilar domestic workers. e. New markets credit (see Form 8874). 167(g) or 460(b). See Form 8697 or 8866.
Identify as “NMCR.” Identify as “From Form 8697” or “From
f. Credit for employer-provided child Form 8866.”
Line 59b care facilities (see Form 8882). Identify as 17. Any negative amount on Form 8885,
“ECCFR.” line 7, because of advance payments of the
First-time Homebuyer Credit g. Alternative motor vehicle credit (see health coverage tax credit you received for
Repayment Form 8910). Identify as “AMVCR.” months you were not eligible. Enter this
Enter the first-time homebuyer credit you h. Alternative fuel vehicle refueling additional tax as a positive amount. Iden-
have to repay if you: property credit (see Form 8911). Identify as tify as “HCTC.”
•

•
monthshomeStoppedDisposedwithinafter buying36usingofmonthsthetheit,homehomeafterwithinbuyingas your36it,mainor vehicle“ARPCR.”“8936.”i. Qualifiedcredit (seeplug-inFormelectric8936).driveIdentifymotoras shouldrequirementsceivedpensation18. Additionalfrombeplanshownaofnonqualifiedthattaxsectioninfailsonboxincome409A.12to meetofdeferredFormThisyouthere-incomeW-2com-
• Bought the home in 2008. 6. Recapture of federal mortgage sub- with code Z, or in box 15b of Form
sidy. If you sold your home in 2011 and it 1099-MISC. The tax is 20% of the amount
If you bought the home in 2008 and was financed (in whole or in part) from the required to be included in income plus an
owned and used it as your main home for proceeds of any tax-exempt qualified mort- interest amount determined under section
all of 2011, you can enter your 2011 repay- gage bond or you claimed the mortgage 409A(a)(1)(B)(ii). See section
ment on this line without attaching Form interest credit, see Form 8828. Identify as 409A(a)(1)(B) for details. Identify as
5405. “FMSR.” “NQDC.”
7. Recapture of COBRA premium assis- 19. Additional tax on compensation you
See the Form 5405 instructions for de- tance. If you received premium assistance received from a nonqualified deferred com-
tails and for exceptions to the repayment under COBRA continuation coverage that pensation plan described in section 457A if
rule. Also see the Form 5405 instructions if covered you, your spouse, or any of your the compensation would have been includi-
the home you bought was destroyed, con- dependents, and your modified adjusted ble in your income in an earlier year except
demned, or disposed of under threat of con- gross income is more than $125,000 that the amount was not determinable until
demnation and you did not buy a new home ($250,000 if married filing jointly), see 2011. The tax is 20% of the amount re-
within 2 years. Pub. 502. Identify as “COBRA.” quired to be included in income plus an

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2011 Form 1040—Lines 60 Through 63

interest amount determined under section                                                  If you received a 2011 Form 1099                                                                                                       you and your spouse divided the payments.
457A(c)(2). See section 457A for details.                                                 showing federal income tax withheld on                                                                                                 Be sure to show both social security num-
Identify as “457A.”                                                                       dividends, taxable or tax-exempt interest                                                                                              bers (SSNs) in the space provided on the
                                                                                          income, unemployment compensation, so-                                                                                                 separate returns. If you or your spouse paid

Line 61                                                                                   cialinreceived,theboxtotalsecurity4onofincludeFormlinebenefits,62.1099theThisamountororothershouldboxwithheld6incomeofbeFormshownyouin paid.ingseparateaFollowjointestimatedreturn,theseaddtaxinstructionsthebutamountsyou areevennowyouif youreachfil-
Total Tax                                                                                 SSA-1099.                                                                                                                              spouse died in 2011 or in 2012 before filing
                                                                                                                                                                                                                                 a 2011 return.
Add lines 55 through 60 to get your total
tax.                                                                                                                                                                                                                             Divorced Taxpayers
  If you are reading “Total Tax” because                                                  Line 63                                                                                                                                If you got divorced in 2011 and you made

ofinstructionsInstructionswhat youinstead.forreadEmployee,in the 2011seeFormthe lineW-260 2011PaymentsEstimated Tax                                                                                                              merjointSSNspouse,estimatedin the spaceentertaxprovidedyourpaymentsformeronwiththespouse’sfrontyouroffor-
                                                                                          Enter any estimated federal income tax                                                                                                 Form 1040. If you were divorced and re-
                                                                                          payments you made for 2011. Include any                                                                                                married in 2011, enter your present
                                                                                          overpayment that you applied to your 2011                                                                                              spouse’s SSN in the space provided on the
Payments                                                                                  estimated tax from:                                                                                                                    front of Form 1040. Also, under the head-
                                                                                          •        Your 2010 return, or                                                                                                          ing Payments to the left of line 63, enter
                                                                                          •
Line 62                                                                                            An amended return (Form 1040X).                                                                                               your“DIV.”former spouse’s SSN, followed by

FederalWithheldIncome Tax                                                                 matedIf youtaxandbutyourare nowspousefilingpaidseparatejoint esti-in-                                                                  Name Change
                                                                                          come tax returns, you can divide the                                                                                                   If you changed your name because of mar-
Add the amounts shown as federal incometax withheld on your Forms W-2, W-2G,              amount paid in any way you choose as long                                                                                              riage, divorce, etc., and you made esti-
and 1099-R. Enter the total on line 62. The                                               as you both agree. If you cannot agree, you                                                                                            mated tax payments using your former
amount withheld should be shown in box 2                                                  must divide the payments in proportion to                                                                                              name, attach a statement to the front of
of Form W-2 or W-2G, and in box 4 of                                                      each spouse’s individual tax as shown on                                                                                               Form 1040. On the statement, explain all
Form 1099-R. Attach Forms W-2G and                                                        your separate returns for 2011. For an ex-                                                                                             the payments you and your spouse made in
1099-R to the front of your return if federal                                             ample of how to do this, see Pub. 505. You                                                                                             2011 and the name(s) and SSN(s) under
income tax was withheld.                                                                  may want to attach an explanation of how                                                                                               which you made them.

Need more information or forms? Visit IRS.gov.                                                                                                  - 44 -

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2011 Form 1040—Lines 64a and 64b

Yes. STOP No. Continue
Lines 64a and 64b—
You cannot take the
Earned Income Credit (EIC) credit.

What Is the EIC? 5. Were you or your spouse a nonresident alien for any part of
The EIC is a credit for certain people who work. The credit may 2011?
give you a refund even if you do not owe any tax. Yes. See Nonresident No. Go to Step 2.
To Take the EIC: aliens, later, under
Definitions and
• Follow the steps below. Special Rules.
• Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule Step 2 Investment Income
EIC.
For help in determining if you are eligible for the EIC, go to 1. Add the amounts from
www.irs.gov/eitc and click on “EITC Assistant.” This service is Form 1040:
available in English and Spanish.
If you take the EIC even though you are not eligible and Line 8a
! it is determined that your error is due to reckless or Line 8b +
CAUTION intentional disregard of the EIC rules, you will not be
allowed to take the credit for 2 years even if you are Line 9a +
otherwise eligible to do so. If you fraudulently take the EIC, you Line 13* +
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, later. You may also have to pay penalties.
Investment Income =
Step 1 All Filers
*If line 13 is a loss, enter -0-.
1. If, in 2011:
2. Is your investment income more than $3,150?
• 3 or more children lived with you, is the amount on Form
1040, line 38, less than $43,998 ($49,078 if married filing Yes. Continue No. Skip question 3; go to
jointly)? question 4.
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $40,964 ($46,044 if married filing 3. Are you filing Form 4797 (relating to sales of business
jointly)? property)?
• 1 child lived with you, is the amount on Form 1040, line Yes. See Form 4797 No. STOP
38, less than $36,052 ($41,132 if married filing jointly)?No children lived with you, is the amount on Form 1040, filers,Definitions and later, under You cannot take the credit.
•
line 38, less than $13,660 ($18,740 if married filing Special Rules.
jointly)?
Yes. Continue No. STOP 4. Do any of the following apply for 2011?
You cannot take the credit. • You are filing Schedule E.
• You are reporting income from the rental of personal
2. Do you, and your spouse if filing a joint return, have a property not used in a trade or business.
social security number that allows you to work or is valid • You are reporting income on Form 1040, line 21, from
for EIC purposes (explained later under Definitions and Form 8814 (relating to election to report child’s interest
Special Rules)? and dividends).
Yes. Continue No. STOP Yes. You must use No. Go to Step 3.
Worksheet 1 in Pub.
You cannot take the credit. 596 to see if you can
Enter “No” on the dotted take the credit.
line next to line 64a.

3. Is your filing status married filing separately?
Yes. STOP No. Continue
You cannot take the
credit.

4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?

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2011 Form 1040—Lines 64a and 64b

                                                                 2.    Are you filing a joint return for 2011?
Step 3      Qualifying Child                                                Yes.   Skip question 3       No. Continue
                                                                            and Step 4; go to Step
                                                                            5.

A qualifying child for the EIC is a child who is your...         3.    Could you be a qualifying child of another person in 2011?
                                                                       (Check “No” if the other person is not required to file, and
   Son, daughter, stepchild, foster child, brother, sister,            is not filing, a 2011 tax return or is filing a 2011 return only
   stepbrother, stepsister, half brother, half sister, or a            as a claim for refund (defined in the instructions for line
descendant of any of them (for example, your grandchild,               6c).)
                 niece, or nephew)                                          Yes.   STOP                  No.  Skip Step 4; go to
                                AND                                         You cannot take the          Step 5.
                                                                            credit. Enter “No” on
                                                                            the dotted line next to
                                                                            line 64a.
                                was ...
   Under age 19 at the end of 2011 and younger than you 
                 (or your spouse, if filing jointly)                   Step 4  Filers Without a Qualifying Child
                                 or                              1.    Is the amount on Form 1040, line 38, less than $13,660
                                                                       ($18,740 if married filing jointly)?
Under age 24 at the end of 2011, a student (defined later),
   and younger than you (or your spouse, if filing jointly)                 Yes. Continue                No.  STOP
                                                                                                         You cannot take the credit.
                                 or
Any age and permanently and totally disabled (defined later)
                                                                 2.    Were you, or your spouse if filing a joint return, at least age
                                AND                                    25 but under age 65 at the end of 2011? (Check “Yes” if
                                                                       you were born after December 31, 1946, and before January
                                                                       2, 1987.) If your spouse died in 2011, see Pub. 596 before
            Who is not filing a joint return for 2011                  you answer.
or is filing a joint return for 2011 only as a claim for refund             Yes. Continue                No.  STOP
                 (defined later)                                                                         You cannot take the credit.
                                AND
                                                                 3.    Was your main home, and your spouse’s if filing a joint
                                                                       return, in the United States for more than half of 2011?
                                                                       Members of the military stationed outside the United States,
Who lived with you in the United States for more than half             see Members of the military, later, before you answer.
                 of 2011.
                                                                            Yes. Continue                No.  STOP
If the child did not live with you for the required time, see
            Exception to time lived with you,   later.                                                   You cannot take the credit.
                                                                                                         Enter “No” on the dotted
                                                                                                         line next to line 64a.
   CAUTION!                                                      4.    Are you filing a joint return for 2011?
             If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a               Yes.   Skip questions 5      No. Continue
joint return) for 2011, see Qualifying child of more than one               and 6; go to Step 5.
   person, later. If the child was married, see Married child,
                                later.                           5.    Could you be a qualifying child of another person in 2011?
                                                                            Yes.   STOP                  No. Continue
1. Do you have at least one child who meets the conditions to               You cannot take the
   be your qualifying child?                                                credit. Enter “No” on 
                                                                            the dotted line next to
            Yes. The child must        No. Skip questions 2 and             line 64a.
            have a valid social se-    3; go to Step 4.
            curity number (SSN)                                  6.    Can you be claimed as a dependent on someone else’s 2011
            as defined later, unless                                   tax return?
            the child was born and
            died in 2011. If at                                             Yes.   STOP                  No.  Go to Step 5.
            least one qualifying                                            You cannot take the
            child has a valid SSN                                           credit.
            (or was born or died
            in 2011), go to ques-
            tion 2. Otherwise, you
            cannot take the credit.
Need more information or forms? Visit IRS.gov.                   - 46 -

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2011 Form 1040—Lines 64a and 64b

• No qualifying children, is your earned income less than
$13,660 ($18,740 if married filing jointly)?
Step 5 Earned Income
Yes. Go to Step 6. No. STOP
1. Are you filing Schedule SE because you were a member of You cannot take the credit.
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or No. Continue Step 6 How To Figure the Credit
Church employees,
whichever applies. 1. Do you want the IRS to figure the credit for you?
Yes. See Credit No. Go to Worksheet A.
2. Figure earned income: figured by the IRS ,
later.
Form 1040, line 7
Subtract, if included on line 7, any: Definitions and Special Rules
• Taxable scholarship or fellowship grant Adopted child. An adopted child is always treated as your own
not reported on a Form W-2. child. An adopted child includes a child lawfully placed with you
• Amount received for work performed for legal adoption.
while an inmate in a penal institution Church employees. Determine how much of the amount on Form
(enter “PRI” and the amount subtracted 1040, line 7, was also reported on Schedule SE, Section B, line 5a.
on the dotted line next to Form 1040, Subtract that amount from the amount on Form 1040, line 7, and
line 7). enter the result in the first space of Step 5, line 2. Be sure to answer
“Yes” to question 3 in Step 5.
• Amount received as a pension or annuity
from a nonqualified deferred – Claim for refund. A claim for refund is a return filed only to get a
refund of withheld income tax or estimated tax paid. A return is not
compensation plan or a nongovernmental a claim for refund if the EIC or any other similar refundable credit is
section 457 plan (enter “DFC” and the claimed on it.
amount subtracted on the dotted line next Clergy. The following instructions apply to ministers, members of
to Form 1040, line 7). This amount may religious orders who have not taken a vow of poverty, and Christian
be shown in box 11 of Form W-2. If you Science practitioners. If you are filing Schedule SE and the amount
received such an amount but box 11 is on line 2 of that schedule includes an amount that was also reported
blank, contact your employer for the on Form 1040, line 7:
amount received as a pension or annuity. } 1. Enter “Clergy” on the dotted line next to Form 1040, line 64a.
Add all of your nontaxable combat pay if 2. Determinewas also reportedhow muchon Scheduleof the amountSE, Sectionon FormA,1040,line 2,lineor7,
you elect to include it in earned income. Section B, line 2.
Also enter this amount on Form 1040, 3. Subtract that amount from the amount on Form 1040,
line 64b. See Combat pay, nontaxable line 7. Enter the result in the first space of Step 5, line 2.
later. + 4. Be sure to answer “Yes” to question 3 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S. Armed
CAUTION! Forces who served in a combat zone, certain pay is excluded from
Electing to include nontaxable your income. See Combat Zone Exclusion in Pub. 3. You can elect
combat pay may increase or decrease to include this pay in your earned income when figuring the EIC.
your EIC. Figure the credit with and The amount of your nontaxable combat pay should be shown in box
12 of Form(s) W-2 with code Q. If you are filing a joint return and
without your nontaxable combat pay both you and your spouse received nontaxable combat pay, you can
before making the election. each make your own election.
Earned Income = Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” on the dotted line next to Form 1040, line 64a.
3. Were you self-employed at any time in 2011, or are you 2. Be sure you enter the nontaxable combat pay you elect to
filing Schedule SE because you were a member of the include in earned income on Form 1040, line 64b. See Com-
clergy or you had church employee income, or are you filing bat pay, nontaxable, above.
Schedule C or C-EZ as a statutory employee? 3. If you have a qualifying child, complete and attach Schedule
EIC. If your EIC for a year after 1996 was reduced or disal-
Yes. Skip question 4 No. Continue lowed, see Form 8862, who must file, later.
and Step 6; go to
Worksheet B. Exception to time lived with you. Temporary absences by you or
the child for special circumstances, such as school, vacation, busi-
4. If you have: ness, medical care, military service, or detention in a juvenile facil-
ity, count as time the child lived with you. Also see Kidnapped child
• 3 or more qualifying children, is your earned income less in the instructions for line 6c or Members of the military, later. A
than $43,998 ($49,078 if married filing jointly)? child is considered to have lived with you for all of 2011 if the child
• 2 qualifying children, is your earned income less than was born or died in 2011 and your home was this child’s home for
$40,964 ($46,044 if married filing jointly)? the entire time he or she was alive in 2011.
• 1 qualifying child, is your earned income less than Form 4797 filers. If the amount on Form 1040, line 13, includes an
$36,052 ($41,132 if married filing jointly)? amount from Form 4797, you must use Worksheet 1 in Pub. 596 to
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2011 Form 1040—Lines 64a and 64b

see if you can take the EIC. Otherwise, stop; you cannot take the                                                                                                                                                                          •     If only one of the persons is the child’s parent, the child is
EIC.                                                                                                                                                                                                                                             treated as the qualifying child of the parent.
Form 8862, who must file.                                                                    You must file Form 8862 if your EIC for                                                                                                       •     If the parents do not file a joint return together but both parents
a year after 1996 was reduced or disallowed for any reason other                                                                                                                                                                                 claim the child as a qualifying child, the IRS will treat the
than a math or clerical error. But do not file Form 8862 if either of                                                                                                                                                                            child as the qualifying child of the parent with whom the child
the following applies.                                                                                                                                                                                                                           lived for the longer period of time in 2011. If the child lived
•   You filed Form 8862 for another year, the EIC was allowed for                                                                                                                                                                                with each parent for the same amount of time, the IRS will
    that year, and your EIC has not been reduced or disallowed                                                                                                                                                                                   treat the child as the qualifying child of the parent who had the
    again for any reason other than a math or clerical error.                                                                                                                                                                                    higher adjusted gross income (AGI) for 2011.
•   You are taking the EIC without a qualifying child and the only                                                                                                                                                                         •     If no parent can claim the child as a qualifying child, the child
    reason your EIC was reduced or disallowed in the other year                                                                                                                                                                                  is treated as the qualifying child of the person who had the
    was because it was determined that a child listed on Schedule                                                                                                                                                                                highest AGI for 2011.
    EIC was not your qualifying child.                                                                                                                                                                                                     •     If a parent can claim the child as a qualifying child but no
 Also, do not file Form 8862 or take the credit for the:                                                                                                                                                                                         parent does so claim the child, the child is treated as the
•   2 years after the most recent tax year for which there was a                                                                                                                                                                                 qualifying child of the person who had the highest AGI for
    final determination that your EIC claim was due to reckless or                                                                                                                                                                               2011, but only if that person’s AGI is higher than the highest
    intentional disregard of the EIC rules, or                                                                                                                                                                                                   AGI of any parent of the child who can claim the child.
•   10 years after the most recent tax year for which there was a                                                                                                                                                                          Example.                             Your daughter meets the conditions to be a qualifying
    final determination that your EIC claim was due to fraud.                                                                                                                                                                              child for both you and your mother. Your daughter does not meet
                                                                                                                                                                                                                                           the conditions to be a qualifying child of any other person, includ-
Foster child.                                            A foster child is any child placed with you by an                                                                                                                                 ing her other parent. Under the rules above, you can claim your
authorized placement agency or by judgment, decree, or other order                                                                                                                                                                         daughter as a qualifying child for all of the six tax benefits listed
of any court of competent jurisdiction. For more details on author-                                                                                                                                                                        here for which you otherwise qualify. Your mother cannot claim
ized placement agencies, see Pub. 596.                                                                                                                                                                                                     any of the six tax benefits listed here unless she has a different
                                                                                                                                                                                                                                           qualifying child. However, if your mother’s AGI is higher than
Married child.                                           A child who was married at the end of 2011 is a                                                                                                                                   yours and you do not claim your daughter as a qualifying child,
qualifying child only if (a) you can claim him or her as your                                                                                                                                                                              your daughter is the qualifying child of your mother.
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for Children                                                                                                                                                                      For more details and examples, see Pub. 596.
of divorced or separated parents in the instructions for line 6c.                                                                                                                                                                          If you will not be taking the EIC with a qualifying child, enter

outsideMemberstheofUnitedthe military.States, yourIf youmainwerehomeonisextendedconsideredactivetodutybe in the                                                                                                                            “No”questionon the1.            dotted line next to line 64a. Otherwise, go to Step 3,

thanmilitaryconsideredUnitedmore90thanStatesdays.duty90toordereddays.Oncebeduringonyouextendedthatforbeginandutyindefiniteactiveservingperiod.dutyExtendedextendedperiodevenorifactiveforactiveyouadoperiodduty,dutynotisserveyouof morearenumberbenefit.forSocialberEmployment”issuedsecuritywasbyissuedthenumberSocialissolelyprinted(SSN).SecuritytoonapplytheForAdministrationsocialfortheorEIC,receivesecuritya validaunlesscardfederallySSNand“NotistheafundedValidnum-
Nonresident aliens.                                                   If your filing status is married filing jointly, go                                                                                                                  To find out how to get an SSN, see Social Security Number
to Step 2. Otherwise, stop; you cannot take the EIC. Enter “No” on                                                                                                                                                                         (SSN) near the beginning of these instructions. If you will not have
the dotted line next to line 64a.                                                                                                                                                                                                          an SSN by the date your return is due, see What if You Cannot File
                                                                                                                                                                                                                                           on Time?
Permanently and totally disabled.                                                                                     A person is permanently and                                                                                          Student.                  A student is a child who during any part of 5 calendar
totally disabled if, at any time in 2011, the person could not engage                                                                                                                                                                      months of 2011 was enrolled as a full-time student at a school, or
in any substantial gainful activity because of a physical or mental                                                                                                                                                                        took a full-time, on-farm training course given by a school or a
condition and a doctor has determined that this condition (a) has                                                                                                                                                                          state, county, or local government agency. A school includes a
lasted or can be expected to last continuously for at least a year, or                                                                                                                                                                     technical, trade, or mechanical school. It does not include an
(b) can be expected to lead to death.                                                                                                                                                                                                      on-the-job training course, correspondence school, or school offer-
                                                                                                                                                                                                                                           ing courses only through the Internet.
Qualifying child of more than one person.                                                                                                         Even if a child meets the
conditions to be the qualifying child of more than one person, only                                                                                                                                                                        Welfare benefits, effect of credit on.                                                                                   Any refund you receive as a
one person can claim the child as a qualifying child for all of the                                                                                                                                                                        result of taking the EIC cannot be counted as income when deter-
following tax benefits, unless the special rule for Children of di-                                                                                                                                                                        mining if you or anyone else is eligible for benefits or assistance, or
vorced or separated parents                                                                   in the instructions for line 6c applies.                                                                                                     how much you or anyone else can receive, under any federal pro-
1. Dependency exemption (line 6c).                                                                                                                                                                                                         gram or under any state or local program financed in whole or in
2. Child tax credits (lines 51 and 65).                                                                                                                                                                                                    part with federal funds. These programs include Temporary Assis-
                                                                                                                                                                                                                                           tance for Needy Families (TANF), Medicaid, Supplemental Secur-
3. Head of household filing status (line 4).                                                                                                                                                                                               ity Income (SSI), and Supplemental Nutrition Assistance Program
4. Credit for child and dependent care expenses (line 48).                                                                                                                                                                                 (food stamps). In addition, when determining eligibility, the refund
5. Exclusion for dependent care benefits (Form 2441, Part III).                                                                                                                                                                            cannot be counted as a resource for at least 12 months after you
6. Earned income credit (lines 64a and 64b).                                                                                                                                                                                               receive it. Check with your local benefit coordinator to find out if
                                                                                                                                                                                                                                           your refund will affect your benefits.
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following
rules apply.

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Worksheet A—2011 EIC—Lines 64a and 64b Keep for Your Records

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3. Otherwise, use Worksheet B.

Part 1 1. Enter your earned income from Step 5. 1

All Filers Using
2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet A Worksheet B) to nd the credit. Be sure you use the correct column
2
for your ling status and the number of children you have. Enter the
credit here.
STOP
If line 2 is zero, You cannot take the credit.
Enter “No” on the dotted line next to line 64a.

3. Enter the amount from Form 1040, line 38. 3

4. Are the amounts on lines 3 and 1 the same?
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.

5. If you have:
Part 2 No qualifying children, is the amount on line 3 less than $7,600
($12,700 if married filing jointly)?
Filers Who 1 or more qualifying children, is the amount on line 3 less than
Answered $16,700 ($21,800 if married filing jointly)?
“No” on Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Line 4
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit 5
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6. This is your earned income credit. 6
Part 3
Enter this amount on
Your Earned Form 1040, line 64a.
Income Credit
Reminder—
1040 1040
If you have a qualifying child, complete and attach Schedule EIC.
EIC

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to ﬁnd out if you must ﬁle Form 8862 to take the
CAUTION credit for 2011.

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Page 50 of 100 of Instructions 1040 13:56 - 28-NOV-2011

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Worksheet B—2011 EIC—Lines 64a and 64b Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 3.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.

Part 1 1a. Enter the amount from Schedule SE, Section A, line 3, or
1a
Section B, line 3, whichever applies.
Self-Employed, + 1b
b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
Members of the
Clergy, and c. Combine lines 1a and 1b. = 1c
People With d. Enter the amount from Schedule SE, Section A, line 6, or
1d
Church Employee Section B, line 13, whichever applies. –
Income Filing
e. Subtract line 1d from 1c. = 1e
Schedule SE

2. Do not include on these lines any statutory employee income, any net prot from services performed as a
Part 2 notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Self-Employed
NOT Required a. Enter any net farm prot or (loss) from Schedule F, line 34, and from 2a
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
To File
Schedule SE b. Enter any net prot or (loss) from Schedule C, line 31; Schedule C-EZ,
For example, your line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); + 2b
net earnings from and Schedule K-1 (Form 1065-B), box 9, code J1*.
self-employment
were less than $400. c. Combine lines 2a and 2b. = 2c
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.

Part 3

Statutory Employees 3. Enter the amount from Schedule C, line 1c, or Schedule C-EZ, line 1c, that 3
Filing Schedule you are ling as a statutory employee.
C or C-EZ

Part 4 4a. Enter your earned income from Step 5. 4a

All Filers Using
4b
Worksheet B b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
Note. If line 4b STOP
includes income on If line 4b is zero or less, You cannot take the credit. Enter “No” on the dotted line next to line 64a.
which you should 5. If you have:
have paid self- 3 or more qualifying children, is line 4b less than $43,998 ($49,078 if married ling jointly)?
employment tax but
did not, we may 2 qualifying children, is line 4b less than $40,964 ($46,044 if married ling jointly)?
reduce your credit by 1 qualifying child, is line 4b less than $36,052 ($41,132 if married ling jointly)?
the amount of No qualifying children, is line 4b less than $13,660 ($18,740 if married ling jointly)?
self-employment tax Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
not paid. gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
STOP
No. You cannot take the credit. Enter “No” on the dotted line next to line 64a.

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Worksheet B—2011 EIC—Lines 64a and 64b—Continued Keep for Your Records

Part 5
6. Enter your total earned income from Part 4, line 4b. 6
All Filers Using
Worksheet B 7. Look up the amount on line 6 above in the EIC Table to nd
the credit. Be sure you use the correct column for your ling status 7
and the number of children you have. Enter the credit here.

If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 64a.

8. Enter the amount from Form 1040, line 38. 8

9. Are the amounts on lines 8 and 6 the same?
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.

10. If you have:
Part 6
No qualifying children, is the amount on line 8 less than $7,600
($12,700 if married ling jointly)?
Filers Who
1 or more qualifying children, is the amount on line 8 less than $16,700
Answered ($21,800 if married ling jointly)?
“No” on
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
Line 9
No. Look up the amount on line 8 in the EIC Table to nd the
credit. Be sure you use the correct column for your ling
status and the number of children you have. Enter the credit 10
here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7 11. This is your earned income credit. 11
Enter this amount on
Your Earned Reminder— Form 1040, line 64a.
Income Credit
If you have a qualifying child, complete and attach Schedule EIC. 1040
1040
EIC

If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must le, earlier, to find out if you must file Form
CAUTION 8862 to take the credit for 2011.

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Page 52 of 100 of Instructions 1040                                                                             13:56 - 28-NOV-2011

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                                                                                                                         And your filing status is—
 2011 Earned Income Credit (EIC) Table                                                            If the amount you are  Single, head of
                                                                                                  looking up from the    household, or qualifying
Caution. This is not a tax table.                                                                 worksheet is—          widow(er) and you have—
1. To find your credit, read   2. Then, go to the column        Example. If your filing status is                        No       One   Two        Three
                                                                                                                         children child children children
down the “At least - But less  that includes your filing status single, you have one qualifying   At least But less than Your credit is—
than” columns and find the     and the number of qualifying     child, and the amount you are
line that includes the amount  children you have. Enter the     looking up from your EIC          2,400    2,450         186      825   970        1,091
you were told to look up from  credit from that column on       Worksheet is $2,455, you          2,450    2,500         189      842   990        1,114
your EIC Worksheet.            your EIC Worksheet.              would enter $842.

                                                                             And your filing status is–
  If the amount you are looking up Single, head of household, or qualifying widow(er)        Married filing jointly and you have–
  from the worksheet is–           and you have–
                                   No Children  One Child       Two Children Three Children  No Children   One Child     Two Children   Three Children
  At least But less than                           Your credit is–                                              Your credit is–
  $1                     $50       $2                    $9     $10                   $11         $2            $9                $10              $11
  50                     100       6                     26        30                 34          6             26                30               34
  100                    150       10                    43        50                 56          10            43                50               56
  150                    200       13                    60        70                 79          13            60                70               79
  200                    250       17                    77        90                 101         17            77                90               101
  250                    300       21                    94     110                   124         21            94                110              124
  300                    350       25              111          130                   146         25            111               130              146
  350                    400       29              128          150                   169         29            128               150              169
  400                    450       33              145          170                   191         33            145               170              191
  450                    500       36              162          190                   214         36            162               190              214
  500                    550       40              179          210                   236         40            179               210              236
  550                    600       44              196          230                   259         44            196               230              259
  600                    650       48              213          250                   281         48            213               250              281
  650                    700       52              230          270                   304         52            230               270              304
  700                    750       55              247          290                   326         55            247               290              326
  750                    800       59              264          310                   349         59            264               310              349
  800                    850       63              281          330                   371         63            281               330              371
  850                    900       67              298          350                   394         67            298               350              394
  900                    950       71              315          370                   416         71            315               370              416
  950                    1,000     75              332          390                   439         75            332               390              439
  1,000                  1,050     78              349          410                   461         78            349               410              461
  1,050                  1,100     82              366          430                   484         82            366               430              484
  1,100                  1,150     86              383          450                   506         86            383               450              506
  1,150                  1,200     90              400          470                   529         90            400               470              529
  1,200                  1,250     94              417          490                   551         94            417               490              551
  1,250                  1,300     98              434          510                   574         98            434               510              574
  1,300                  1,350     101             451          530                   596         101           451               530              596
  1,350                  1,400     105             468          550                   619         105           468               550              619
  1,400                  1,450     109             485          570                   641         109           485               570              641
  1,450                  1,500     113             502          590                   664         113           502               590              664
  1,500                  1,550     117             519          610                   686         117           519               610              686
  1,550                  1,600     120             536          630                   709         120           536               630              709
  1,600                  1,650     124             553          650                   731         124           553               650              731
  1,650                  1,700     128             570          670                   754         128           570               670              754
  1,700                  1,750     132             587          690                   776         132           587               690              776
  1,750                  1,800     136             604          710                   799         136           604               710              799
  1,800                  1,850     140             621          730                   821         140           621               730              821
  1,850                  1,900     143             638          750                   844         143           638               750              844
  1,900                  1,950     147             655          770                   866         147           655               770              866
  1,950                  2,000     151             672          790                   889         151           672               790              889
  2,000                  2,050     155             689          810                   911         155           689               810              911
  2,050                  2,100     159             706          830                   934         159           706               830              934
  2,100                  2,150     163             723          850                   956         163           723               850              956
  2,150                  2,200     166             740          870                   979         166           740               870              979
  2,200                  2,250     170             757          890                   1,001       170           757               890            1,001
  2,250                  2,300     174             774          910                   1,024       174           774               910            1,024
  2,300                  2,350     178             791          930                   1,046       178           791               930            1,046
  2,350                  2,400     182             808          950                   1,069       182           808               950            1,069
  2,400                  2,450     186             825          970                   1,091       186           825               970            1,091
  2,450                  2,500     189             842          990                   1,114       189           842               990            1,114

                                                                                                                                        (Continued)

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2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
2,500                  2,550     193          859       1,010                       1,136 193         859                     1,010 1,136
2,550                  2,600     197          876       1,030                       1,159 197         876                     1,030 1,159
2,600                  2,650     201          893       1,050                       1,181 201         893                     1,050 1,181
2,650                  2,700     205          910       1,070                       1,204 205         910                     1,070 1,204
2,700                  2,750     208          927       1,090                       1,226 208         927                     1,090 1,226
2,750                  2,800     212          944       1,110                       1,249 212         944                     1,110 1,249
2,800                  2,850     216          961       1,130                       1,271 216         961                     1,130 1,271
2,850                  2,900     220          978       1,150                       1,294 220         978                     1,150 1,294
2,900                  2,950     224          995       1,170                       1,316 224         995                     1,170 1,316
2,950                  3,000     228          1,012     1,190                       1,339 228         1,012                   1,190 1,339
3,000                  3,050     231          1,029     1,210                       1,361 231         1,029                   1,210 1,361
3,050                  3,100     235          1,046     1,230                       1,384 235         1,046                   1,230 1,384
3,100                  3,150     239          1,063     1,250                       1,406 239         1,063                   1,250 1,406
3,150                  3,200     243          1,080     1,270                       1,429 243         1,080                   1,270 1,429
3,200                  3,250     247          1,097     1,290                       1,451 247         1,097                   1,290 1,451
3,250                  3,300     251          1,114     1,310                       1,474 251         1,114                   1,310 1,474
3,300                  3,350     254          1,131     1,330                       1,496 254         1,131                   1,330 1,496
3,350                  3,400     258          1,148     1,350                       1,519 258         1,148                   1,350 1,519
3,400                  3,450     262          1,165     1,370                       1,541 262         1,165                   1,370 1,541
3,450                  3,500     266          1,182     1,390                       1,564 266         1,182                   1,390 1,564
3,500                  3,550     270          1,199     1,410                       1,586 270         1,199                   1,410 1,586
3,550                  3,600     273          1,216     1,430                       1,609 273         1,216                   1,430 1,609
3,600                  3,650     277          1,233     1,450                       1,631 277         1,233                   1,450 1,631
3,650                  3,700     281          1,250     1,470                       1,654 281         1,250                   1,470 1,654
3,700                  3,750     285          1,267     1,490                       1,676 285         1,267                   1,490 1,676
3,750                  3,800     289          1,284     1,510                       1,699 289         1,284                   1,510 1,699
3,800                  3,850     293          1,301     1,530                       1,721 293         1,301                   1,530 1,721
3,850                  3,900     296          1,318     1,550                       1,744 296         1,318                   1,550 1,744
3,900                  3,950     300          1,335     1,570                       1,766 300         1,335                   1,570 1,766
3,950                  4,000     304          1,352     1,590                       1,789 304         1,352                   1,590 1,789
4,000                  4,050     308          1,369     1,610                       1,811 308         1,369                   1,610 1,811
4,050                  4,100     312          1,386     1,630                       1,834 312         1,386                   1,630 1,834
4,100                  4,150     316          1,403     1,650                       1,856 316         1,403                   1,650 1,856
4,150                  4,200     319          1,420     1,670                       1,879 319         1,420                   1,670 1,879
4,200                  4,250     323          1,437     1,690                       1,901 323         1,437                   1,690 1,901
4,250                  4,300     327          1,454     1,710                       1,924 327         1,454                   1,710 1,924
4,300                  4,350     331          1,471     1,730                       1,946 331         1,471                   1,730 1,946
4,350                  4,400     335          1,488     1,750                       1,969 335         1,488                   1,750 1,969
4,400                  4,450     339          1,505     1,770                       1,991 339         1,505                   1,770 1,991
4,450                  4,500     342          1,522     1,790                       2,014 342         1,522                   1,790 2,014
4,500                  4,550     346          1,539     1,810                       2,036 346         1,539                   1,810 2,036
4,550                  4,600     350          1,556     1,830                       2,059 350         1,556                   1,830 2,059
4,600                  4,650     354          1,573     1,850                       2,081 354         1,573                   1,850 2,081
4,650                  4,700     358          1,590     1,870                       2,104 358         1,590                   1,870 2,104
4,700                  4,750     361          1,607     1,890                       2,126 361         1,607                   1,890 2,126
4,750                  4,800     365          1,624     1,910                       2,149 365         1,624                   1,910 2,149
4,800                  4,850     369          1,641     1,930                       2,171 369         1,641                   1,930 2,171
4,850                  4,900     373          1,658     1,950                       2,194 373         1,658                   1,950 2,194
4,900                  4,950     377          1,675     1,970                       2,216 377         1,675                   1,970 2,216
4,950                  5,000     381          1,692     1,990                       2,239 381         1,692                   1,990 2,239
5,000                  5,050     384          1,709     2,010                       2,261 384         1,709                   2,010 2,261
5,050                  5,100     388          1,726     2,030                       2,284 388         1,726                   2,030 2,284
5,100                  5,150     392          1,743     2,050                       2,306 392         1,743                   2,050 2,306
5,150                  5,200     396          1,760     2,070                       2,329 396         1,760                   2,070 2,329
5,200                  5,250     400          1,777     2,090                       2,351 400         1,777                   2,090 2,351
5,250                  5,300     404          1,794     2,110                       2,374 404         1,794                   2,110 2,374
5,300                  5,350     407          1,811     2,130                       2,396 407         1,811                   2,130 2,396
5,350                  5,400     411          1,828     2,150                       2,419 411         1,828                   2,150 2,419
5,400                  5,450     415          1,845     2,170                       2,441 415         1,845                   2,170 2,441
5,450                  5,500     419          1,862     2,190                       2,464 419         1,862                   2,190 2,464

                                                                                                                                    (Continued)

                                                        - 53 -                            Need more information or forms? Visit IRS.gov.

- 54 -

Page 54 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
5,500                  5,550     423          1,879     2,210                       2,486 423         1,879                   2,210 2,486
5,550                  5,600     426          1,896     2,230                       2,509 426         1,896                   2,230 2,509
5,600                  5,650     430          1,913     2,250                       2,531 430         1,913                   2,250 2,531
5,650                  5,700     434          1,930     2,270                       2,554 434         1,930                   2,270 2,554
5,700                  5,750     438          1,947     2,290                       2,576 438         1,947                   2,290 2,576
5,750                  5,800     442          1,964     2,310                       2,599 442         1,964                   2,310 2,599
5,800                  5,850     446          1,981     2,330                       2,621 446         1,981                   2,330 2,621
5,850                  5,900     449          1,998     2,350                       2,644 449         1,998                   2,350 2,644
5,900                  5,950     453          2,015     2,370                       2,666 453         2,015                   2,370 2,666
5,950                  6,000     457          2,032     2,390                       2,689 457         2,032                   2,390 2,689
6,000                  6,050     461          2,049     2,410                       2,711 461         2,049                   2,410 2,711
6,050                  6,100     464          2,066     2,430                       2,734 464         2,066                   2,430 2,734
6,100                  6,150     464          2,083     2,450                       2,756 464         2,083                   2,450 2,756
6,150                  6,200     464          2,100     2,470                       2,779 464         2,100                   2,470 2,779
6,200                  6,250     464          2,117     2,490                       2,801 464         2,117                   2,490 2,801
6,250                  6,300     464          2,134     2,510                       2,824 464         2,134                   2,510 2,824
6,300                  6,350     464          2,151     2,530                       2,846 464         2,151                   2,530 2,846
6,350                  6,400     464          2,168     2,550                       2,869 464         2,168                   2,550 2,869
6,400                  6,450     464          2,185     2,570                       2,891 464         2,185                   2,570 2,891
6,450                  6,500     464          2,202     2,590                       2,914 464         2,202                   2,590 2,914
6,500                  6,550     464          2,219     2,610                       2,936 464         2,219                   2,610 2,936
6,550                  6,600     464          2,236     2,630                       2,959 464         2,236                   2,630 2,959
6,600                  6,650     464          2,253     2,650                       2,981 464         2,253                   2,650 2,981
6,650                  6,700     464          2,270     2,670                       3,004 464         2,270                   2,670 3,004
6,700                  6,750     464          2,287     2,690                       3,026 464         2,287                   2,690 3,026
6,750                  6,800     464          2,304     2,710                       3,049 464         2,304                   2,710 3,049
6,800                  6,850     464          2,321     2,730                       3,071 464         2,321                   2,730 3,071
6,850                  6,900     464          2,338     2,750                       3,094 464         2,338                   2,750 3,094
6,900                  6,950     464          2,355     2,770                       3,116 464         2,355                   2,770 3,116
6,950                  7,000     464          2,372     2,790                       3,139 464         2,372                   2,790 3,139
7,000                  7,050     464          2,389     2,810                       3,161 464         2,389                   2,810 3,161
7,050                  7,100     464          2,406     2,830                       3,184 464         2,406                   2,830 3,184
7,100                  7,150     464          2,423     2,850                       3,206 464         2,423                   2,850 3,206
7,150                  7,200     464          2,440     2,870                       3,229 464         2,440                   2,870 3,229
7,200                  7,250     464          2,457     2,890                       3,251 464         2,457                   2,890 3,251
7,250                  7,300     464          2,474     2,910                       3,274 464         2,474                   2,910 3,274
7,300                  7,350     464          2,491     2,930                       3,296 464         2,491                   2,930 3,296
7,350                  7,400     464          2,508     2,950                       3,319 464         2,508                   2,950 3,319
7,400                  7,450     464          2,525     2,970                       3,341 464         2,525                   2,970 3,341
7,450                  7,500     464          2,542     2,990                       3,364 464         2,542                   2,990 3,364
7,500                  7,550     464          2,559     3,010                       3,386 464         2,559                   3,010 3,386
7,550                  7,600     464          2,576     3,030                       3,409 464         2,576                   3,030 3,409
7,600                  7,650     462          2,593     3,050                       3,431 464         2,593                   3,050 3,431
7,650                  7,700     458          2,610     3,070                       3,454 464         2,610                   3,070 3,454
7,700                  7,750     454          2,627     3,090                       3,476 464         2,627                   3,090 3,476
7,750                  7,800     450          2,644     3,110                       3,499 464         2,644                   3,110 3,499
7,800                  7,850     446          2,661     3,130                       3,521 464         2,661                   3,130 3,521
7,850                  7,900     443          2,678     3,150                       3,544 464         2,678                   3,150 3,544
7,900                  7,950     439          2,695     3,170                       3,566 464         2,695                   3,170 3,566
7,950                  8,000     435          2,712     3,190                       3,589 464         2,712                   3,190 3,589
8,000                  8,050     431          2,729     3,210                       3,611 464         2,729                   3,210 3,611
8,050                  8,100     427          2,746     3,230                       3,634 464         2,746                   3,230 3,634
8,100                  8,150     423          2,763     3,250                       3,656 464         2,763                   3,250 3,656
8,150                  8,200     420          2,780     3,270                       3,679 464         2,780                   3,270 3,679
8,200                  8,250     416          2,797     3,290                       3,701 464         2,797                   3,290 3,701
8,250                  8,300     412          2,814     3,310                       3,724 464         2,814                   3,310 3,724
8,300                  8,350     408          2,831     3,330                       3,746 464         2,831                   3,330 3,746
8,350                  8,400     404          2,848     3,350                       3,769 464         2,848                   3,350 3,769
8,400                  8,450     400          2,865     3,370                       3,791 464         2,865                   3,370 3,791
8,450                  8,500     397          2,882     3,390                       3,814 464         2,882                   3,390 3,814

                                                                                                                                    (Continued)

Need more information or forms? Visit IRS.gov.          - 54 -

- 55 -

Page 55 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
8,500                  8,550     393          2,899     3,410                       3,836 464         2,899                   3,410 3,836
8,550                  8,600     389          2,916     3,430                       3,859 464         2,916                   3,430 3,859
8,600                  8,650     385          2,933     3,450                       3,881 464         2,933                   3,450 3,881
8,650                  8,700     381          2,950     3,470                       3,904 464         2,950                   3,470 3,904
8,700                  8,750     378          2,967     3,490                       3,926 464         2,967                   3,490 3,926
8,750                  8,800     374          2,984     3,510                       3,949 464         2,984                   3,510 3,949
8,800                  8,850     370          3,001     3,530                       3,971 464         3,001                   3,530 3,971
8,850                  8,900     366          3,018     3,550                       3,994 464         3,018                   3,550 3,994
8,900                  8,950     362          3,035     3,570                       4,016 464         3,035                   3,570 4,016
8,950                  9,000     358          3,052     3,590                       4,039 464         3,052                   3,590 4,039
9,000                  9,050     355          3,069     3,610                       4,061 464         3,069                   3,610 4,061
9,050                  9,100     351          3,086     3,630                       4,084 464         3,086                   3,630 4,084
9,100                  9,150     347          3,094     3,650                       4,106 464         3,094                   3,650 4,106
9,150                  9,200     343          3,094     3,670                       4,129 464         3,094                   3,670 4,129
9,200                  9,250     339          3,094     3,690                       4,151 464         3,094                   3,690 4,151
9,250                  9,300     335          3,094     3,710                       4,174 464         3,094                   3,710 4,174
9,300                  9,350     332          3,094     3,730                       4,196 464         3,094                   3,730 4,196
9,350                  9,400     328          3,094     3,750                       4,219 464         3,094                   3,750 4,219
9,400                  9,450     324          3,094     3,770                       4,241 464         3,094                   3,770 4,241
9,450                  9,500     320          3,094     3,790                       4,264 464         3,094                   3,790 4,264
9,500                  9,550     316          3,094     3,810                       4,286 464         3,094                   3,810 4,286
9,550                  9,600     313          3,094     3,830                       4,309 464         3,094                   3,830 4,309
9,600                  9,650     309          3,094     3,850                       4,331 464         3,094                   3,850 4,331
9,650                  9,700     305          3,094     3,870                       4,354 464         3,094                   3,870 4,354
9,700                  9,750     301          3,094     3,890                       4,376 464         3,094                   3,890 4,376
9,750                  9,800     297          3,094     3,910                       4,399 464         3,094                   3,910 4,399
9,800                  9,850     293          3,094     3,930                       4,421 464         3,094                   3,930 4,421
9,850                  9,900     290          3,094     3,950                       4,444 464         3,094                   3,950 4,444
9,900                  9,950     286          3,094     3,970                       4,466 464         3,094                   3,970 4,466
9,950    10,000                  282          3,094     3,990                       4,489 464         3,094                   3,990 4,489
10,000   10,050                  278          3,094     4,010                       4,511 464         3,094                   4,010 4,511
10,050   10,100                  274          3,094     4,030                       4,534 464         3,094                   4,030 4,534
10,100   10,150                  270          3,094     4,050                       4,556 464         3,094                   4,050 4,556
10,150   10,200                  267          3,094     4,070                       4,579 464         3,094                   4,070 4,579
10,200   10,250                  263          3,094     4,090                       4,601 464         3,094                   4,090 4,601
10,250   10,300                  259          3,094     4,110                       4,624 464         3,094                   4,110 4,624
10,300   10,350                  255          3,094     4,130                       4,646 464         3,094                   4,130 4,646
10,350   10,400                  251          3,094     4,150                       4,669 464         3,094                   4,150 4,669
10,400   10,450                  247          3,094     4,170                       4,691 464         3,094                   4,170 4,691
10,450   10,500                  244          3,094     4,190                       4,714 464         3,094                   4,190 4,714
10,500   10,550                  240          3,094     4,210                       4,736 464         3,094                   4,210 4,736
10,550   10,600                  236          3,094     4,230                       4,759 464         3,094                   4,230 4,759
10,600   10,650                  232          3,094     4,250                       4,781 464         3,094                   4,250 4,781
10,650   10,700                  228          3,094     4,270                       4,804 464         3,094                   4,270 4,804
10,700   10,750                  225          3,094     4,290                       4,826 464         3,094                   4,290 4,826
10,750   10,800                  221          3,094     4,310                       4,849 464         3,094                   4,310 4,849
10,800   10,850                  217          3,094     4,330                       4,871 464         3,094                   4,330 4,871
10,850   10,900                  213          3,094     4,350                       4,894 464         3,094                   4,350 4,894
10,900   10,950                  209          3,094     4,370                       4,916 464         3,094                   4,370 4,916
10,950   11,000                  205          3,094     4,390                       4,939 464         3,094                   4,390 4,939
11,000   11,050                  202          3,094     4,410                       4,961 464         3,094                   4,410 4,961
11,050   11,100                  198          3,094     4,430                       4,984 464         3,094                   4,430 4,984
11,100   11,150                  194          3,094     4,450                       5,006 464         3,094                   4,450 5,006
11,150   11,200                  190          3,094     4,470                       5,029 464         3,094                   4,470 5,029
11,200   11,250                  186          3,094     4,490                       5,051 464         3,094                   4,490 5,051
11,250   11,300                  182          3,094     4,510                       5,074 464         3,094                   4,510 5,074
11,300   11,350                  179          3,094     4,530                       5,096 464         3,094                   4,530 5,096
11,350   11,400                  175          3,094     4,550                       5,119 464         3,094                   4,550 5,119
11,400   11,450                  171          3,094     4,570                       5,141 464         3,094                   4,570 5,141
11,450   11,500                  167          3,094     4,590                       5,164 464         3,094                   4,590 5,164

                                                                                                                                    (Continued)

                                                        - 55 -                            Need more information or forms? Visit IRS.gov.

- 56 -

Page 56 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
11,500   11,550                  163          3,094     4,610                       5,186 464         3,094                   4,610 5,186
11,550   11,600                  160          3,094     4,630                       5,209 464         3,094                   4,630 5,209
11,600   11,650                  156          3,094     4,650                       5,231 464         3,094                   4,650 5,231
11,650   11,700                  152          3,094     4,670                       5,254 464         3,094                   4,670 5,254
11,700   11,750                  148          3,094     4,690                       5,276 464         3,094                   4,690 5,276
11,750   11,800                  144          3,094     4,710                       5,299 464         3,094                   4,710 5,299
11,800   11,850                  140          3,094     4,730                       5,321 464         3,094                   4,730 5,321
11,850   11,900                  137          3,094     4,750                       5,344 464         3,094                   4,750 5,344
11,900   11,950                  133          3,094     4,770                       5,366 464         3,094                   4,770 5,366
11,950   12,000                  129          3,094     4,790                       5,389 464         3,094                   4,790 5,389
12,000   12,050                  125          3,094     4,810                       5,411 464         3,094                   4,810 5,411
12,050   12,100                  121          3,094     4,830                       5,434 464         3,094                   4,830 5,434
12,100   12,150                  117          3,094     4,850                       5,456 464         3,094                   4,850 5,456
12,150   12,200                  114          3,094     4,870                       5,479 464         3,094                   4,870 5,479
12,200   12,250                  110          3,094     4,890                       5,501 464         3,094                   4,890 5,501
12,250   12,300                  106          3,094     4,910                       5,524 464         3,094                   4,910 5,524
12,300   12,350                  102          3,094     4,930                       5,546 464         3,094                   4,930 5,546
12,350   12,400                  98           3,094     4,950                       5,569 464         3,094                   4,950 5,569
12,400   12,450                  94           3,094     4,970                       5,591 464         3,094                   4,970 5,591
12,450   12,500                  91           3,094     4,990                       5,614 464         3,094                   4,990 5,614
12,500   12,550                  87           3,094     5,010                       5,636 464         3,094                   5,010 5,636
12,550   12,600                  83           3,094     5,030                       5,659 464         3,094                   5,030 5,659
12,600   12,650                  79           3,094     5,050                       5,681 464         3,094                   5,050 5,681
12,650   12,700                  75           3,094     5,070                       5,704 464         3,094                   5,070 5,704
12,700   12,750                  72           3,094     5,090                       5,726 460         3,094                   5,090 5,726
12,750   12,800                  68           3,094     5,112                       5,751 456         3,094                   5,112 5,751
12,800   12,850                  64           3,094     5,112                       5,751 452         3,094                   5,112 5,751
12,850   12,900                  60           3,094     5,112                       5,751 449         3,094                   5,112 5,751
12,900   12,950                  56           3,094     5,112                       5,751 445         3,094                   5,112 5,751
12,950   13,000                  52           3,094     5,112                       5,751 441         3,094                   5,112 5,751
13,000   13,050                  49           3,094     5,112                       5,751 437         3,094                   5,112 5,751
13,050   13,100                  45           3,094     5,112                       5,751 433         3,094                   5,112 5,751
13,100   13,150                  41           3,094     5,112                       5,751 430         3,094                   5,112 5,751
13,150   13,200                  37           3,094     5,112                       5,751 426         3,094                   5,112 5,751
13,200   13,250                  33           3,094     5,112                       5,751 422         3,094                   5,112 5,751
13,250   13,300                  29           3,094     5,112                       5,751 418         3,094                   5,112 5,751
13,300   13,350                  26           3,094     5,112                       5,751 414         3,094                   5,112 5,751
13,350   13,400                  22           3,094     5,112                       5,751 410         3,094                   5,112 5,751
13,400   13,450                  18           3,094     5,112                       5,751 407         3,094                   5,112 5,751
13,450   13,500                  14           3,094     5,112                       5,751 403         3,094                   5,112 5,751
13,500   13,550                  10           3,094     5,112                       5,751 399         3,094                   5,112 5,751
13,550   13,600                  7            3,094     5,112                       5,751 395         3,094                   5,112 5,751
13,600   13,650                  3            3,094     5,112                       5,751 391         3,094                   5,112 5,751
13,650   13,700                  0            3,094     5,112                       5,751 387         3,094                   5,112 5,751
13,700   13,750                  0            3,094     5,112                       5,751 384         3,094                   5,112 5,751
13,750   13,800                  0            3,094     5,112                       5,751 380         3,094                   5,112 5,751
13,800   13,850                  0            3,094     5,112                       5,751 376         3,094                   5,112 5,751
13,850   13,900                  0            3,094     5,112                       5,751 372         3,094                   5,112 5,751
13,900   13,950                  0            3,094     5,112                       5,751 368         3,094                   5,112 5,751
13,950   14,000                  0            3,094     5,112                       5,751 365         3,094                   5,112 5,751
14,000   14,050                  0            3,094     5,112                       5,751 361         3,094                   5,112 5,751
14,050   14,100                  0            3,094     5,112                       5,751 357         3,094                   5,112 5,751
14,100   14,150                  0            3,094     5,112                       5,751 353         3,094                   5,112 5,751
14,150   14,200                  0            3,094     5,112                       5,751 349         3,094                   5,112 5,751
14,200   14,250                  0            3,094     5,112                       5,751 345         3,094                   5,112 5,751
14,250   14,300                  0            3,094     5,112                       5,751 342         3,094                   5,112 5,751
14,300   14,350                  0            3,094     5,112                       5,751 338         3,094                   5,112 5,751
14,350   14,400                  0            3,094     5,112                       5,751 334         3,094                   5,112 5,751
14,400   14,450                  0            3,094     5,112                       5,751 330         3,094                   5,112 5,751
14,450   14,500                  0            3,094     5,112                       5,751 326         3,094                   5,112 5,751

                                                                                                                                    (Continued)

Need more information or forms? Visit IRS.gov.          - 56 -

- 57 -

Page 57 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
14,500   14,550                  0            3,094     5,112                       5,751 322         3,094                   5,112 5,751
14,550   14,600                  0            3,094     5,112                       5,751 319         3,094                   5,112 5,751
14,600   14,650                  0            3,094     5,112                       5,751 315         3,094                   5,112 5,751
14,650   14,700                  0            3,094     5,112                       5,751 311         3,094                   5,112 5,751
14,700   14,750                  0            3,094     5,112                       5,751 307         3,094                   5,112 5,751
14,750   14,800                  0            3,094     5,112                       5,751 303         3,094                   5,112 5,751
14,800   14,850                  0            3,094     5,112                       5,751 299         3,094                   5,112 5,751
14,850   14,900                  0            3,094     5,112                       5,751 296         3,094                   5,112 5,751
14,900   14,950                  0            3,094     5,112                       5,751 292         3,094                   5,112 5,751
14,950   15,000                  0            3,094     5,112                       5,751 288         3,094                   5,112 5,751
15,000   15,050                  0            3,094     5,112                       5,751 284         3,094                   5,112 5,751
15,050   15,100                  0            3,094     5,112                       5,751 280         3,094                   5,112 5,751
15,100   15,150                  0            3,094     5,112                       5,751 277         3,094                   5,112 5,751
15,150   15,200                  0            3,094     5,112                       5,751 273         3,094                   5,112 5,751
15,200   15,250                  0            3,094     5,112                       5,751 269         3,094                   5,112 5,751
15,250   15,300                  0            3,094     5,112                       5,751 265         3,094                   5,112 5,751
15,300   15,350                  0            3,094     5,112                       5,751 261         3,094                   5,112 5,751
15,350   15,400                  0            3,094     5,112                       5,751 257         3,094                   5,112 5,751
15,400   15,450                  0            3,094     5,112                       5,751 254         3,094                   5,112 5,751
15,450   15,500                  0            3,094     5,112                       5,751 250         3,094                   5,112 5,751
15,500   15,550                  0            3,094     5,112                       5,751 246         3,094                   5,112 5,751
15,550   15,600                  0            3,094     5,112                       5,751 242         3,094                   5,112 5,751
15,600   15,650                  0            3,094     5,112                       5,751 238         3,094                   5,112 5,751
15,650   15,700                  0            3,094     5,112                       5,751 234         3,094                   5,112 5,751
15,700   15,750                  0            3,094     5,112                       5,751 231         3,094                   5,112 5,751
15,750   15,800                  0            3,094     5,112                       5,751 227         3,094                   5,112 5,751
15,800   15,850                  0            3,094     5,112                       5,751 223         3,094                   5,112 5,751
15,850   15,900                  0            3,094     5,112                       5,751 219         3,094                   5,112 5,751
15,900   15,950                  0            3,094     5,112                       5,751 215         3,094                   5,112 5,751
15,950   16,000                  0            3,094     5,112                       5,751 212         3,094                   5,112 5,751
16,000   16,050                  0            3,094     5,112                       5,751 208         3,094                   5,112 5,751
16,050   16,100                  0            3,094     5,112                       5,751 204         3,094                   5,112 5,751
16,100   16,150                  0            3,094     5,112                       5,751 200         3,094                   5,112 5,751
16,150   16,200                  0            3,094     5,112                       5,751 196         3,094                   5,112 5,751
16,200   16,250                  0            3,094     5,112                       5,751 192         3,094                   5,112 5,751
16,250   16,300                  0            3,094     5,112                       5,751 189         3,094                   5,112 5,751
16,300   16,350                  0            3,094     5,112                       5,751 185         3,094                   5,112 5,751
16,350   16,400                  0            3,094     5,112                       5,751 181         3,094                   5,112 5,751
16,400   16,450                  0            3,094     5,112                       5,751 177         3,094                   5,112 5,751
16,450   16,500                  0            3,094     5,112                       5,751 173         3,094                   5,112 5,751
16,500   16,550                  0            3,094     5,112                       5,751 169         3,094                   5,112 5,751
16,550   16,600                  0            3,094     5,112                       5,751 166         3,094                   5,112 5,751
16,600   16,650                  0            3,094     5,112                       5,751 162         3,094                   5,112 5,751
16,650   16,700                  0            3,094     5,112                       5,751 158         3,094                   5,112 5,751
16,700   16,750                  0            3,088     5,105                       5,744 154         3,094                   5,112 5,751
16,750   16,800                  0            3,080     5,094                       5,733 150         3,094                   5,112 5,751
16,800   16,850                  0            3,072     5,084                       5,723 146         3,094                   5,112 5,751
16,850   16,900                  0            3,064     5,073                       5,712 143         3,094                   5,112 5,751
16,900   16,950                  0            3,056     5,063                       5,702 139         3,094                   5,112 5,751
16,950   17,000                  0            3,048     5,052                       5,691 135         3,094                   5,112 5,751
17,000   17,050                  0            3,040     5,041                       5,680 131         3,094                   5,112 5,751
17,050   17,100                  0            3,032     5,031                       5,670 127         3,094                   5,112 5,751
17,100   17,150                  0            3,024     5,020                       5,659 124         3,094                   5,112 5,751
17,150   17,200                  0            3,016     5,010                       5,649 120         3,094                   5,112 5,751
17,200   17,250                  0            3,009     4,999                       5,638 116         3,094                   5,112 5,751
17,250   17,300                  0            3,001     4,989                       5,628 112         3,094                   5,112 5,751
17,300   17,350                  0            2,993     4,978                       5,617 108         3,094                   5,112 5,751
17,350   17,400                  0            2,985     4,968                       5,607 104         3,094                   5,112 5,751
17,400   17,450                  0            2,977     4,957                       5,596 101         3,094                   5,112 5,751
17,450   17,500                  0            2,969     4,947                       5,586 97          3,094                   5,112 5,751

                                                                                                                                    (Continued)

                                                        - 57 -                            Need more information or forms? Visit IRS.gov.

- 58 -

Page 58 of 100 of Instructions 1040                                                                    13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                            (Caution. This is not a tax table.)
                                                                            And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)        Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child        Two Children Three Children No Children One Child Two Children        Three Children
At least But less than                                   Your credit is–                               Your credit is–
17,500   17,550                  0                       2,961 4,936                5,575  93          3,094                   5,112 5,751
17,550   17,600                  0                       2,953 4,926                5,565  89          3,094                   5,112 5,751
17,600   17,650                  0                       2,945 4,915                5,554  85          3,094                   5,112 5,751
17,650   17,700                  0                       2,937 4,905                5,544  81          3,094                   5,112 5,751
17,700   17,750                  0                       2,929 4,894                5,533  78          3,094                   5,112 5,751
17,750   17,800                  0                       2,921 4,883                5,522  74          3,094                   5,112 5,751
17,800   17,850                  0                       2,913 4,873                5,512  70          3,094                   5,112 5,751
17,850   17,900                  0                       2,905 4,862                5,501  66          3,094                   5,112 5,751
17,900   17,950                  0                       2,897 4,852                5,491  62          3,094                   5,112 5,751
17,950   18,000                  0                       2,889 4,841                5,480  59          3,094                   5,112 5,751
18,000   18,050                  0                       2,881 4,831                5,470  55          3,094                   5,112 5,751
18,050   18,100                  0                       2,873 4,820                5,459  51          3,094                   5,112 5,751
18,100   18,150                  0                       2,865 4,810                5,449  47          3,094                   5,112 5,751
18,150   18,200                  0                       2,857 4,799                5,438  43          3,094                   5,112 5,751
18,200   18,250                  0                       2,849 4,789                5,428  39          3,094                   5,112 5,751
18,250   18,300                  0                       2,841 4,778                5,417  36          3,094                   5,112 5,751
18,300   18,350                  0                       2,833 4,768                5,407  32          3,094                   5,112 5,751
18,350   18,400                  0                       2,825 4,757                5,396  28          3,094                   5,112 5,751
18,400   18,450                  0                       2,817 4,747                5,386  24          3,094                   5,112 5,751
18,450   18,500                  0                       2,809 4,736                5,375  20          3,094                   5,112 5,751
18,500   18,550                  0                       2,801 4,726                5,365  16          3,094                   5,112 5,751
18,550   18,600                  0                       2,793 4,715                5,354  13          3,094                   5,112 5,751
18,600   18,650                  0                       2,785 4,704                5,343     9        3,094                   5,112 5,751
18,650   18,700                  0                       2,777 4,694                5,333     5        3,094                   5,112 5,751
18,700   18,750                  0                       2,769 4,683                5,322     *        3,094                   5,112 5,751
18,750   18,800                  0                       2,761 4,673                5,312     0        3,094                   5,112 5,751
18,800   18,850                  0                       2,753 4,662                5,301     0        3,094                   5,112 5,751
18,850   18,900                  0                       2,745 4,652                5,291     0        3,094                   5,112 5,751
18,900   18,950                  0                       2,737 4,641                5,280     0        3,094                   5,112 5,751
18,950   19,000                  0                       2,729 4,631                5,270     0        3,094                   5,112 5,751
19,000   19,050                  0                       2,721 4,620                5,259     0        3,094                   5,112 5,751
19,050   19,100                  0                       2,713 4,610                5,249     0        3,094                   5,112 5,751
19,100   19,150                  0                       2,705 4,599                5,238     0        3,094                   5,112 5,751
19,150   19,200                  0                       2,697 4,589                5,228     0        3,094                   5,112 5,751
19,200   19,250                  0                       2,689 4,578                5,217     0        3,094                   5,112 5,751
19,250   19,300                  0                       2,681 4,568                5,207     0        3,094                   5,112 5,751
19,300   19,350                  0                       2,673 4,557                5,196     0        3,094                   5,112 5,751
19,350   19,400                  0                       2,665 4,547                5,186     0        3,094                   5,112 5,751
19,400   19,450                  0                       2,657 4,536                5,175     0        3,094                   5,112 5,751
19,450   19,500                  0                       2,649 4,525                5,164     0        3,094                   5,112 5,751
19,500   19,550                  0                       2,641 4,515                5,154     0        3,094                   5,112 5,751
19,550   19,600                  0                       2,633 4,504                5,143     0        3,094                   5,112 5,751
19,600   19,650                  0                       2,625 4,494                5,133     0        3,094                   5,112 5,751
19,650   19,700                  0                       2,617 4,483                5,122     0        3,094                   5,112 5,751
19,700   19,750                  0                       2,609 4,473                5,112     0        3,094                   5,112 5,751
19,750   19,800                  0                       2,601 4,462                5,101     0        3,094                   5,112 5,751
19,800   19,850                  0                       2,593 4,452                5,091     0        3,094                   5,112 5,751
19,850   19,900                  0                       2,585 4,441                5,080     0        3,094                   5,112 5,751
19,900   19,950                  0                       2,577 4,431                5,070     0        3,094                   5,112 5,751
19,950   20,000                  0                       2,569 4,420                5,059     0        3,094                   5,112 5,751
20,000   20,050                  0                       2,561 4,410                5,049     0        3,094                   5,112 5,751
20,050   20,100                  0                       2,553 4,399                5,038     0        3,094                   5,112 5,751
20,100   20,150                  0                       2,545 4,389                5,028     0        3,094                   5,112 5,751
20,150   20,200                  0                       2,537 4,378                5,017     0        3,094                   5,112 5,751
20,200   20,250                  0                       2,529 4,368                5,007     0        3,094                   5,112 5,751
20,250   20,300                  0                       2,521 4,357                4,996     0        3,094                   5,112 5,751
20,300   20,350                  0                       2,513 4,346                4,985     0        3,094                   5,112 5,751
20,350   20,400                  0                       2,505 4,336                4,975     0        3,094                   5,112 5,751
20,400   20,450                  0                       2,497 4,325                4,964     0        3,094                   5,112 5,751
20,450   20,500                  0                       2,489 4,315                4,954     0        3,094                   5,112 5,751

* If the amount you are looking up from the worksheet is at least $18,700 but less than $18,740, and you have no qualifying child,
your credit is $2. Otherwise, you cannot take the credit.
                                                                                                                                     (Continued)

Need more information or forms? Visit IRS.gov.                 - 58 -

- 59 -

Page 59 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
20,500   20,550                  0            2,481     4,304                       4,943 0           3,094                   5,112 5,751
20,550   20,600                  0            2,473     4,294                       4,933 0           3,094                   5,112 5,751
20,600   20,650                  0            2,465     4,283                       4,922 0           3,094                   5,112 5,751
20,650   20,700                  0            2,457     4,273                       4,912 0           3,094                   5,112 5,751
20,700   20,750                  0            2,449     4,262                       4,901 0           3,094                   5,112 5,751
20,750   20,800                  0            2,441     4,252                       4,891 0           3,094                   5,112 5,751
20,800   20,850                  0            2,433     4,241                       4,880 0           3,094                   5,112 5,751
20,850   20,900                  0            2,425     4,231                       4,870 0           3,094                   5,112 5,751
20,900   20,950                  0            2,417     4,220                       4,859 0           3,094                   5,112 5,751
20,950   21,000                  0            2,409     4,210                       4,849 0           3,094                   5,112 5,751
21,000   21,050                  0            2,401     4,199                       4,838 0           3,094                   5,112 5,751
21,050   21,100                  0            2,393     4,189                       4,828 0           3,094                   5,112 5,751
21,100   21,150                  0            2,385     4,178                       4,817 0           3,094                   5,112 5,751
21,150   21,200                  0            2,377     4,167                       4,806 0           3,094                   5,112 5,751
21,200   21,250                  0            2,369     4,157                       4,796 0           3,094                   5,112 5,751
21,250   21,300                  0            2,361     4,146                       4,785 0           3,094                   5,112 5,751
21,300   21,350                  0            2,353     4,136                       4,775 0           3,094                   5,112 5,751
21,350   21,400                  0            2,345     4,125                       4,764 0           3,094                   5,112 5,751
21,400   21,450                  0            2,337     4,115                       4,754 0           3,094                   5,112 5,751
21,450   21,500                  0            2,329     4,104                       4,743 0           3,094                   5,112 5,751
21,500   21,550                  0            2,321     4,094                       4,733 0           3,094                   5,112 5,751
21,550   21,600                  0            2,313     4,083                       4,722 0           3,094                   5,112 5,751
21,600   21,650                  0            2,305     4,073                       4,712 0           3,094                   5,112 5,751
21,650   21,700                  0            2,297     4,062                       4,701 0           3,094                   5,112 5,751
21,700   21,750                  0            2,289     4,052                       4,691 0           3,094                   5,112 5,751
21,750   21,800                  0            2,281     4,041                       4,680 0           3,094                   5,112 5,751
21,800   21,850                  0            2,273     4,031                       4,670 0           3,085                   5,100 5,739
21,850   21,900                  0            2,265     4,020                       4,659 0           3,077                   5,090 5,729
21,900   21,950                  0            2,257     4,010                       4,649 0           3,069                   5,079 5,718
21,950   22,000                  0            2,249     3,999                       4,638 0           3,061                   5,069 5,708
22,000   22,050                  0            2,241     3,988                       4,627 0           3,053                   5,058 5,697
22,050   22,100                  0            2,233     3,978                       4,617 0           3,045                   5,048 5,687
22,100   22,150                  0            2,225     3,967                       4,606 0           3,037                   5,037 5,676
22,150   22,200                  0            2,217     3,957                       4,596 0           3,029                   5,027 5,666
22,200   22,250                  0            2,210     3,946                       4,585 0           3,021                   5,016 5,655
22,250   22,300                  0            2,202     3,936                       4,575 0           3,013                   5,006 5,645
22,300   22,350                  0            2,194     3,925                       4,564 0           3,005                   4,995 5,634
22,350   22,400                  0            2,186     3,915                       4,554 0           2,997                   4,985 5,624
22,400   22,450                  0            2,178     3,904                       4,543 0           2,989                   4,974 5,613
22,450   22,500                  0            2,170     3,894                       4,533 0           2,981                   4,964 5,603
22,500   22,550                  0            2,162     3,883                       4,522 0           2,973                   4,953 5,592
22,550   22,600                  0            2,154     3,873                       4,512 0           2,965                   4,942 5,581
22,600   22,650                  0            2,146     3,862                       4,501 0           2,957                   4,932 5,571
22,650   22,700                  0            2,138     3,852                       4,491 0           2,949                   4,921 5,560
22,700   22,750                  0            2,130     3,841                       4,480 0           2,941                   4,911 5,550
22,750   22,800                  0            2,122     3,830                       4,469 0           2,933                   4,900 5,539
22,800   22,850                  0            2,114     3,820                       4,459 0           2,925                   4,890 5,529
22,850   22,900                  0            2,106     3,809                       4,448 0           2,917                   4,879 5,518
22,900   22,950                  0            2,098     3,799                       4,438 0           2,909                   4,869 5,508
22,950   23,000                  0            2,090     3,788                       4,427 0           2,901                   4,858 5,497
23,000   23,050                  0            2,082     3,778                       4,417 0           2,893                   4,848 5,487
23,050   23,100                  0            2,074     3,767                       4,406 0           2,885                   4,837 5,476
23,100   23,150                  0            2,066     3,757                       4,396 0           2,877                   4,827 5,466
23,150   23,200                  0            2,058     3,746                       4,385 0           2,869                   4,816 5,455
23,200   23,250                  0            2,050     3,736                       4,375 0           2,861                   4,806 5,445
23,250   23,300                  0            2,042     3,725                       4,364 0           2,854                   4,795 5,434
23,300   23,350                  0            2,034     3,715                       4,354 0           2,846                   4,785 5,424
23,350   23,400                  0            2,026     3,704                       4,343 0           2,838                   4,774 5,413
23,400   23,450                  0            2,018     3,694                       4,333 0           2,830                   4,763 5,402
23,450   23,500                  0            2,010     3,683                       4,322 0           2,822                   4,753 5,392

                                                                                                                                    (Continued)

                                                        - 59 -                            Need more information or forms? Visit IRS.gov.

- 60 -

Page 60 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
23,500   23,550                  0            2,002     3,673                       4,312 0           2,814                   4,742 5,381
23,550   23,600                  0            1,994     3,662                       4,301 0           2,806                   4,732 5,371
23,600   23,650                  0            1,986     3,651                       4,290 0           2,798                   4,721 5,360
23,650   23,700                  0            1,978     3,641                       4,280 0           2,790                   4,711 5,350
23,700   23,750                  0            1,970     3,630                       4,269 0           2,782                   4,700 5,339
23,750   23,800                  0            1,962     3,620                       4,259 0           2,774                   4,690 5,329
23,800   23,850                  0            1,954     3,609                       4,248 0           2,766                   4,679 5,318
23,850   23,900                  0            1,946     3,599                       4,238 0           2,758                   4,669 5,308
23,900   23,950                  0            1,938     3,588                       4,227 0           2,750                   4,658 5,297
23,950   24,000                  0            1,930     3,578                       4,217 0           2,742                   4,648 5,287
24,000   24,050                  0            1,922     3,567                       4,206 0           2,734                   4,637 5,276
24,050   24,100                  0            1,914     3,557                       4,196 0           2,726                   4,627 5,266
24,100   24,150                  0            1,906     3,546                       4,185 0           2,718                   4,616 5,255
24,150   24,200                  0            1,898     3,536                       4,175 0           2,710                   4,606 5,245
24,200   24,250                  0            1,890     3,525                       4,164 0           2,702                   4,595 5,234
24,250   24,300                  0            1,882     3,515                       4,154 0           2,694                   4,584 5,223
24,300   24,350                  0            1,874     3,504                       4,143 0           2,686                   4,574 5,213
24,350   24,400                  0            1,866     3,494                       4,133 0           2,678                   4,563 5,202
24,400   24,450                  0            1,858     3,483                       4,122 0           2,670                   4,553 5,192
24,450   24,500                  0            1,850     3,472                       4,111 0           2,662                   4,542 5,181
24,500   24,550                  0            1,842     3,462                       4,101 0           2,654                   4,532 5,171
24,550   24,600                  0            1,834     3,451                       4,090 0           2,646                   4,521 5,160
24,600   24,650                  0            1,826     3,441                       4,080 0           2,638                   4,511 5,150
24,650   24,700                  0            1,818     3,430                       4,069 0           2,630                   4,500 5,139
24,700   24,750                  0            1,810     3,420                       4,059 0           2,622                   4,490 5,129
24,750   24,800                  0            1,802     3,409                       4,048 0           2,614                   4,479 5,118
24,800   24,850                  0            1,794     3,399                       4,038 0           2,606                   4,469 5,108
24,850   24,900                  0            1,786     3,388                       4,027 0           2,598                   4,458 5,097
24,900   24,950                  0            1,778     3,378                       4,017 0           2,590                   4,448 5,087
24,950   25,000                  0            1,770     3,367                       4,006 0           2,582                   4,437 5,076
25,000   25,050                  0            1,762     3,357                       3,996 0           2,574                   4,426 5,065
25,050   25,100                  0            1,754     3,346                       3,985 0           2,566                   4,416 5,055
25,100   25,150                  0            1,746     3,336                       3,975 0           2,558                   4,405 5,044
25,150   25,200                  0            1,738     3,325                       3,964 0           2,550                   4,395 5,034
25,200   25,250                  0            1,730     3,315                       3,954 0           2,542                   4,384 5,023
25,250   25,300                  0            1,722     3,304                       3,943 0           2,534                   4,374 5,013
25,300   25,350                  0            1,714     3,293                       3,932 0           2,526                   4,363 5,002
25,350   25,400                  0            1,706     3,283                       3,922 0           2,518                   4,353 4,992
25,400   25,450                  0            1,698     3,272                       3,911 0           2,510                   4,342 4,981
25,450   25,500                  0            1,690     3,262                       3,901 0           2,502                   4,332 4,971
25,500   25,550                  0            1,682     3,251                       3,890 0           2,494                   4,321 4,960
25,550   25,600                  0            1,674     3,241                       3,880 0           2,486                   4,311 4,950
25,600   25,650                  0            1,666     3,230                       3,869 0           2,478                   4,300 4,939
25,650   25,700                  0            1,658     3,220                       3,859 0           2,470                   4,290 4,929
25,700   25,750                  0            1,650     3,209                       3,848 0           2,462                   4,279 4,918
25,750   25,800                  0            1,642     3,199                       3,838 0           2,454                   4,269 4,908
25,800   25,850                  0            1,634     3,188                       3,827 0           2,446                   4,258 4,897
25,850   25,900                  0            1,626     3,178                       3,817 0           2,438                   4,247 4,886
25,900   25,950                  0            1,618     3,167                       3,806 0           2,430                   4,237 4,876
25,950   26,000                  0            1,610     3,157                       3,796 0           2,422                   4,226 4,865
26,000   26,050                  0            1,602     3,146                       3,785 0           2,414                   4,216 4,855
26,050   26,100                  0            1,594     3,136                       3,775 0           2,406                   4,205 4,844
26,100   26,150                  0            1,586     3,125                       3,764 0           2,398                   4,195 4,834
26,150   26,200                  0            1,578     3,114                       3,753 0           2,390                   4,184 4,823
26,200   26,250                  0            1,570     3,104                       3,743 0           2,382                   4,174 4,813
26,250   26,300                  0            1,562     3,093                       3,732 0           2,374                   4,163 4,802
26,300   26,350                  0            1,554     3,083                       3,722 0           2,366                   4,153 4,792
26,350   26,400                  0            1,546     3,072                       3,711 0           2,358                   4,142 4,781
26,400   26,450                  0            1,538     3,062                       3,701 0           2,350                   4,132 4,771
26,450   26,500                  0            1,530     3,051                       3,690 0           2,342                   4,121 4,760

                                                                                                                                    (Continued)

Need more information or forms? Visit IRS.gov.          - 60 -

- 61 -

Page 61 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
26,500   26,550                  0            1,522     3,041                       3,680 0           2,334                   4,111 4,750
26,550   26,600                  0            1,514     3,030                       3,669 0           2,326                   4,100 4,739
26,600   26,650                  0            1,506     3,020                       3,659 0           2,318                   4,090 4,729
26,650   26,700                  0            1,498     3,009                       3,648 0           2,310                   4,079 4,718
26,700   26,750                  0            1,490     2,999                       3,638 0           2,302                   4,068 4,707
26,750   26,800                  0            1,482     2,988                       3,627 0           2,294                   4,058 4,697
26,800   26,850                  0            1,474     2,978                       3,617 0           2,286                   4,047 4,686
26,850   26,900                  0            1,466     2,967                       3,606 0           2,278                   4,037 4,676
26,900   26,950                  0            1,458     2,957                       3,596 0           2,270                   4,026 4,665
26,950   27,000                  0            1,450     2,946                       3,585 0           2,262                   4,016 4,655
27,000   27,050                  0            1,442     2,935                       3,574 0           2,254                   4,005 4,644
27,050   27,100                  0            1,434     2,925                       3,564 0           2,246                   3,995 4,634
27,100   27,150                  0            1,426     2,914                       3,553 0           2,238                   3,984 4,623
27,150   27,200                  0            1,418     2,904                       3,543 0           2,230                   3,974 4,613
27,200   27,250                  0            1,411     2,893                       3,532 0           2,222                   3,963 4,602
27,250   27,300                  0            1,403     2,883                       3,522 0           2,214                   3,953 4,592
27,300   27,350                  0            1,395     2,872                       3,511 0           2,206                   3,942 4,581
27,350   27,400                  0            1,387     2,862                       3,501 0           2,198                   3,932 4,571
27,400   27,450                  0            1,379     2,851                       3,490 0           2,190                   3,921 4,560
27,450   27,500                  0            1,371     2,841                       3,480 0           2,182                   3,911 4,550
27,500   27,550                  0            1,363     2,830                       3,469 0           2,174                   3,900 4,539
27,550   27,600                  0            1,355     2,820                       3,459 0           2,166                   3,889 4,528
27,600   27,650                  0            1,347     2,809                       3,448 0           2,158                   3,879 4,518
27,650   27,700                  0            1,339     2,799                       3,438 0           2,150                   3,868 4,507
27,700   27,750                  0            1,331     2,788                       3,427 0           2,142                   3,858 4,497
27,750   27,800                  0            1,323     2,777                       3,416 0           2,134                   3,847 4,486
27,800   27,850                  0            1,315     2,767                       3,406 0           2,126                   3,837 4,476
27,850   27,900                  0            1,307     2,756                       3,395 0           2,118                   3,826 4,465
27,900   27,950                  0            1,299     2,746                       3,385 0           2,110                   3,816 4,455
27,950   28,000                  0            1,291     2,735                       3,374 0           2,102                   3,805 4,444
28,000   28,050                  0            1,283     2,725                       3,364 0           2,094                   3,795 4,434
28,050   28,100                  0            1,275     2,714                       3,353 0           2,086                   3,784 4,423
28,100   28,150                  0            1,267     2,704                       3,343 0           2,078                   3,774 4,413
28,150   28,200                  0            1,259     2,693                       3,332 0           2,070                   3,763 4,402
28,200   28,250                  0            1,251     2,683                       3,322 0           2,062                   3,753 4,392
28,250   28,300                  0            1,243     2,672                       3,311 0           2,055                   3,742 4,381
28,300   28,350                  0            1,235     2,662                       3,301 0           2,047                   3,732 4,371
28,350   28,400                  0            1,227     2,651                       3,290 0           2,039                   3,721 4,360
28,400   28,450                  0            1,219     2,641                       3,280 0           2,031                   3,710 4,349
28,450   28,500                  0            1,211     2,630                       3,269 0           2,023                   3,700 4,339
28,500   28,550                  0            1,203     2,620                       3,259 0           2,015                   3,689 4,328
28,550   28,600                  0            1,195     2,609                       3,248 0           2,007                   3,679 4,318
28,600   28,650                  0            1,187     2,598                       3,237 0           1,999                   3,668 4,307
28,650   28,700                  0            1,179     2,588                       3,227 0           1,991                   3,658 4,297
28,700   28,750                  0            1,171     2,577                       3,216 0           1,983                   3,647 4,286
28,750   28,800                  0            1,163     2,567                       3,206 0           1,975                   3,637 4,276
28,800   28,850                  0            1,155     2,556                       3,195 0           1,967                   3,626 4,265
28,850   28,900                  0            1,147     2,546                       3,185 0           1,959                   3,616 4,255
28,900   28,950                  0            1,139     2,535                       3,174 0           1,951                   3,605 4,244
28,950   29,000                  0            1,131     2,525                       3,164 0           1,943                   3,595 4,234
29,000   29,050                  0            1,123     2,514                       3,153 0           1,935                   3,584 4,223
29,050   29,100                  0            1,115     2,504                       3,143 0           1,927                   3,574 4,213
29,100   29,150                  0            1,107     2,493                       3,132 0           1,919                   3,563 4,202
29,150   29,200                  0            1,099     2,483                       3,122 0           1,911                   3,553 4,192
29,200   29,250                  0            1,091     2,472                       3,111 0           1,903                   3,542 4,181
29,250   29,300                  0            1,083     2,462                       3,101 0           1,895                   3,531 4,170
29,300   29,350                  0            1,075     2,451                       3,090 0           1,887                   3,521 4,160
29,350   29,400                  0            1,067     2,441                       3,080 0           1,879                   3,510 4,149
29,400   29,450                  0            1,059     2,430                       3,069 0           1,871                   3,500 4,139
29,450   29,500                  0            1,051     2,419                       3,058 0           1,863                   3,489 4,128

                                                                                                                                    (Continued)

                                                        - 61 -                            Need more information or forms? Visit IRS.gov.

- 62 -

Page 62 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
29,500   29,550                  0            1,043     2,409                       3,048 0           1,855                   3,479 4,118
29,550   29,600                  0            1,035     2,398                       3,037 0           1,847                   3,468 4,107
29,600   29,650                  0            1,027     2,388                       3,027 0           1,839                   3,458 4,097
29,650   29,700                  0            1,019     2,377                       3,016 0           1,831                   3,447 4,086
29,700   29,750                  0            1,011     2,367                       3,006 0           1,823                   3,437 4,076
29,750   29,800                  0            1,003     2,356                       2,995 0           1,815                   3,426 4,065
29,800   29,850                  0            995       2,346                       2,985 0           1,807                   3,416 4,055
29,850   29,900                  0            987       2,335                       2,974 0           1,799                   3,405 4,044
29,900   29,950                  0            979       2,325                       2,964 0           1,791                   3,395 4,034
29,950   30,000                  0            971       2,314                       2,953 0           1,783                   3,384 4,023
30,000   30,050                  0            963       2,304                       2,943 0           1,775                   3,373 4,012
30,050   30,100                  0            955       2,293                       2,932 0           1,767                   3,363 4,002
30,100   30,150                  0            947       2,283                       2,922 0           1,759                   3,352 3,991
30,150   30,200                  0            939       2,272                       2,911 0           1,751                   3,342 3,981
30,200   30,250                  0            931       2,262                       2,901 0           1,743                   3,331 3,970
30,250   30,300                  0            923       2,251                       2,890 0           1,735                   3,321 3,960
30,300   30,350                  0            915       2,240                       2,879 0           1,727                   3,310 3,949
30,350   30,400                  0            907       2,230                       2,869 0           1,719                   3,300 3,939
30,400   30,450                  0            899       2,219                       2,858 0           1,711                   3,289 3,928
30,450   30,500                  0            891       2,209                       2,848 0           1,703                   3,279 3,918
30,500   30,550                  0            883       2,198                       2,837 0           1,695                   3,268 3,907
30,550   30,600                  0            875       2,188                       2,827 0           1,687                   3,258 3,897
30,600   30,650                  0            867       2,177                       2,816 0           1,679                   3,247 3,886
30,650   30,700                  0            859       2,167                       2,806 0           1,671                   3,237 3,876
30,700   30,750                  0            851       2,156                       2,795 0           1,663                   3,226 3,865
30,750   30,800                  0            843       2,146                       2,785 0           1,655                   3,216 3,855
30,800   30,850                  0            835       2,135                       2,774 0           1,647                   3,205 3,844
30,850   30,900                  0            827       2,125                       2,764 0           1,639                   3,194 3,833
30,900   30,950                  0            819       2,114                       2,753 0           1,631                   3,184 3,823
30,950   31,000                  0            811       2,104                       2,743 0           1,623                   3,173 3,812
31,000   31,050                  0            803       2,093                       2,732 0           1,615                   3,163 3,802
31,050   31,100                  0            795       2,083                       2,722 0           1,607                   3,152 3,791
31,100   31,150                  0            787       2,072                       2,711 0           1,599                   3,142 3,781
31,150   31,200                  0            779       2,061                       2,700 0           1,591                   3,131 3,770
31,200   31,250                  0            771       2,051                       2,690 0           1,583                   3,121 3,760
31,250   31,300                  0            763       2,040                       2,679 0           1,575                   3,110 3,749
31,300   31,350                  0            755       2,030                       2,669 0           1,567                   3,100 3,739
31,350   31,400                  0            747       2,019                       2,658 0           1,559                   3,089 3,728
31,400   31,450                  0            739       2,009                       2,648 0           1,551                   3,079 3,718
31,450   31,500                  0            731       1,998                       2,637 0           1,543                   3,068 3,707
31,500   31,550                  0            723       1,988                       2,627 0           1,535                   3,058 3,697
31,550   31,600                  0            715       1,977                       2,616 0           1,527                   3,047 3,686
31,600   31,650                  0            707       1,967                       2,606 0           1,519                   3,037 3,676
31,650   31,700                  0            699       1,956                       2,595 0           1,511                   3,026 3,665
31,700   31,750                  0            691       1,946                       2,585 0           1,503                   3,015 3,654
31,750   31,800                  0            683       1,935                       2,574 0           1,495                   3,005 3,644
31,800   31,850                  0            675       1,925                       2,564 0           1,487                   2,994 3,633
31,850   31,900                  0            667       1,914                       2,553 0           1,479                   2,984 3,623
31,900   31,950                  0            659       1,904                       2,543 0           1,471                   2,973 3,612
31,950   32,000                  0            651       1,893                       2,532 0           1,463                   2,963 3,602
32,000   32,050                  0            643       1,882                       2,521 0           1,455                   2,952 3,591
32,050   32,100                  0            635       1,872                       2,511 0           1,447                   2,942 3,581
32,100   32,150                  0            627       1,861                       2,500 0           1,439                   2,931 3,570
32,150   32,200                  0            619       1,851                       2,490 0           1,431                   2,921 3,560
32,200   32,250                  0            612       1,840                       2,479 0           1,423                   2,910 3,549
32,250   32,300                  0            604       1,830                       2,469 0           1,415                   2,900 3,539
32,300   32,350                  0            596       1,819                       2,458 0           1,407                   2,889 3,528
32,350   32,400                  0            588       1,809                       2,448 0           1,399                   2,879 3,518
32,400   32,450                  0            580       1,798                       2,437 0           1,391                   2,868 3,507
32,450   32,500                  0            572       1,788                       2,427 0           1,383                   2,858 3,497

                                                                                                                                    (Continued)

Need more information or forms? Visit IRS.gov.          - 62 -

- 63 -

Page 63 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
32,500   32,550                  0            564       1,777                       2,416 0           1,375                   2,847 3,486
32,550   32,600                  0            556       1,767                       2,406 0           1,367                   2,836 3,475
32,600   32,650                  0            548       1,756                       2,395 0           1,359                   2,826 3,465
32,650   32,700                  0            540       1,746                       2,385 0           1,351                   2,815 3,454
32,700   32,750                  0            532       1,735                       2,374 0           1,343                   2,805 3,444
32,750   32,800                  0            524       1,724                       2,363 0           1,335                   2,794 3,433
32,800   32,850                  0            516       1,714                       2,353 0           1,327                   2,784 3,423
32,850   32,900                  0            508       1,703                       2,342 0           1,319                   2,773 3,412
32,900   32,950                  0            500       1,693                       2,332 0           1,311                   2,763 3,402
32,950   33,000                  0            492       1,682                       2,321 0           1,303                   2,752 3,391
33,000   33,050                  0            484       1,672                       2,311 0           1,295                   2,742 3,381
33,050   33,100                  0            476       1,661                       2,300 0           1,287                   2,731 3,370
33,100   33,150                  0            468       1,651                       2,290 0           1,279                   2,721 3,360
33,150   33,200                  0            460       1,640                       2,279 0           1,271                   2,710 3,349
33,200   33,250                  0            452       1,630                       2,269 0           1,263                   2,700 3,339
33,250   33,300                  0            444       1,619                       2,258 0           1,256                   2,689 3,328
33,300   33,350                  0            436       1,609                       2,248 0           1,248                   2,679 3,318
33,350   33,400                  0            428       1,598                       2,237 0           1,240                   2,668 3,307
33,400   33,450                  0            420       1,588                       2,227 0           1,232                   2,657 3,296
33,450   33,500                  0            412       1,577                       2,216 0           1,224                   2,647 3,286
33,500   33,550                  0            404       1,567                       2,206 0           1,216                   2,636 3,275
33,550   33,600                  0            396       1,556                       2,195 0           1,208                   2,626 3,265
33,600   33,650                  0            388       1,545                       2,184 0           1,200                   2,615 3,254
33,650   33,700                  0            380       1,535                       2,174 0           1,192                   2,605 3,244
33,700   33,750                  0            372       1,524                       2,163 0           1,184                   2,594 3,233
33,750   33,800                  0            364       1,514                       2,153 0           1,176                   2,584 3,223
33,800   33,850                  0            356       1,503                       2,142 0           1,168                   2,573 3,212
33,850   33,900                  0            348       1,493                       2,132 0           1,160                   2,563 3,202
33,900   33,950                  0            340       1,482                       2,121 0           1,152                   2,552 3,191
33,950   34,000                  0            332       1,472                       2,111 0           1,144                   2,542 3,181
34,000   34,050                  0            324       1,461                       2,100 0           1,136                   2,531 3,170
34,050   34,100                  0            316       1,451                       2,090 0           1,128                   2,521 3,160
34,100   34,150                  0            308       1,440                       2,079 0           1,120                   2,510 3,149
34,150   34,200                  0            300       1,430                       2,069 0           1,112                   2,500 3,139
34,200   34,250                  0            292       1,419                       2,058 0           1,104                   2,489 3,128
34,250   34,300                  0            284       1,409                       2,048 0           1,096                   2,478 3,117
34,300   34,350                  0            276       1,398                       2,037 0           1,088                   2,468 3,107
34,350   34,400                  0            268       1,388                       2,027 0           1,080                   2,457 3,096
34,400   34,450                  0            260       1,377                       2,016 0           1,072                   2,447 3,086
34,450   34,500                  0            252       1,366                       2,005 0           1,064                   2,436 3,075
34,500   34,550                  0            244       1,356                       1,995 0           1,056                   2,426 3,065
34,550   34,600                  0            236       1,345                       1,984 0           1,048                   2,415 3,054
34,600   34,650                  0            228       1,335                       1,974 0           1,040                   2,405 3,044
34,650   34,700                  0            220       1,324                       1,963 0           1,032                   2,394 3,033
34,700   34,750                  0            212       1,314                       1,953 0           1,024                   2,384 3,023
34,750   34,800                  0            204       1,303                       1,942 0           1,016                   2,373 3,012
34,800   34,850                  0            196       1,293                       1,932 0           1,008                   2,363 3,002
34,850   34,900                  0            188       1,282                       1,921 0           1,000                   2,352 2,991
34,900   34,950                  0            180       1,272                       1,911 0           992                     2,342 2,981
34,950   35,000                  0            172       1,261                       1,900 0           984                     2,331 2,970
35,000   35,050                  0            164       1,251                       1,890 0           976                     2,320 2,959
35,050   35,100                  0            156       1,240                       1,879 0           968                     2,310 2,949
35,100   35,150                  0            148       1,230                       1,869 0           960                     2,299 2,938
35,150   35,200                  0            140       1,219                       1,858 0           952                     2,289 2,928
35,200   35,250                  0            132       1,209                       1,848 0           944                     2,278 2,917
35,250   35,300                  0            124       1,198                       1,837 0           936                     2,268 2,907
35,300   35,350                  0            116       1,187                       1,826 0           928                     2,257 2,896
35,350   35,400                  0            108       1,177                       1,816 0           920                     2,247 2,886
35,400   35,450                  0            100       1,166                       1,805 0           912                     2,236 2,875
35,450   35,500                  0            92        1,156                       1,795 0           904                     2,226 2,865

                                                                                                                                    (Continued)

                                                        - 63 -                            Need more information or forms? Visit IRS.gov.

- 64 -

Page 64 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children       No Children One Child Two Children        Three Children
At least But less than                        Your credit is–                                         Your credit is–
35,500   35,550                  0            84        1,145                       1,784 0           896                     2,215 2,854
35,550   35,600                  0            76        1,135                       1,774 0           888                     2,205 2,844
35,600   35,650                  0            68        1,124                       1,763 0           880                     2,194 2,833
35,650   35,700                  0            60        1,114                       1,753 0           872                     2,184 2,823
35,700   35,750                  0            52        1,103                       1,742 0           864                     2,173 2,812
35,750   35,800                  0            44        1,093                       1,732 0           856                     2,163 2,802
35,800   35,850                  0            36        1,082                       1,721 0           848                     2,152 2,791
35,850   35,900                  0            28        1,072                       1,711 0           840                     2,141 2,780
35,900   35,950                  0            20        1,061                       1,700 0           832                     2,131 2,770
35,950   36,000                  0            12        1,051                       1,690 0           824                     2,120 2,759
36,000   36,050                  0            4         1,040                       1,679 0           816                     2,110 2,749
36,050   36,100                  0            0         1,030                       1,669 0           808                     2,099 2,738
36,100   36,150                  0            0         1,019                       1,658 0           800                     2,089 2,728
36,150   36,200                  0            0         1,008                       1,647 0           792                     2,078 2,717
36,200   36,250                  0            0         998                         1,637 0           784                     2,068 2,707
36,250   36,300                  0            0         987                         1,626 0           776                     2,057 2,696
36,300   36,350                  0            0         977                         1,616 0           768                     2,047 2,686
36,350   36,400                  0            0         966                         1,605 0           760                     2,036 2,675
36,400   36,450                  0            0         956                         1,595 0           752                     2,026 2,665
36,450   36,500                  0            0         945                         1,584 0           744                     2,015 2,654
36,500   36,550                  0            0         935                         1,574 0           736                     2,005 2,644
36,550   36,600                  0            0         924                         1,563 0           728                     1,994 2,633
36,600   36,650                  0            0         914                         1,553 0           720                     1,984 2,623
36,650   36,700                  0            0         903                         1,542 0           712                     1,973 2,612
36,700   36,750                  0            0         893                         1,532 0           704                     1,962 2,601
36,750   36,800                  0            0         882                         1,521 0           696                     1,952 2,591
36,800   36,850                  0            0         872                         1,511 0           688                     1,941 2,580
36,850   36,900                  0            0         861                         1,500 0           680                     1,931 2,570
36,900   36,950                  0            0         851                         1,490 0           672                     1,920 2,559
36,950   37,000                  0            0         840                         1,479 0           664                     1,910 2,549
37,000   37,050                  0            0         829                         1,468 0           656                     1,899 2,538
37,050   37,100                  0            0         819                         1,458 0           648                     1,889 2,528
37,100   37,150                  0            0         808                         1,447 0           640                     1,878 2,517
37,150   37,200                  0            0         798                         1,437 0           632                     1,868 2,507
37,200   37,250                  0            0         787                         1,426 0           624                     1,857 2,496
37,250   37,300                  0            0         777                         1,416 0           616                     1,847 2,486
37,300   37,350                  0            0         766                         1,405 0           608                     1,836 2,475
37,350   37,400                  0            0         756                         1,395 0           600                     1,826 2,465
37,400   37,450                  0            0         745                         1,384 0           592                     1,815 2,454
37,450   37,500                  0            0         735                         1,374 0           584                     1,805 2,444
37,500   37,550                  0            0         724                         1,363 0           576                     1,794 2,433
37,550   37,600                  0            0         714                         1,353 0           568                     1,783 2,422
37,600   37,650                  0            0         703                         1,342 0           560                     1,773 2,412
37,650   37,700                  0            0         693                         1,332 0           552                     1,762 2,401
37,700   37,750                  0            0         682                         1,321 0           544                     1,752 2,391
37,750   37,800                  0            0         671                         1,310 0           536                     1,741 2,380
37,800   37,850                  0            0         661                         1,300 0           528                     1,731 2,370
37,850   37,900                  0            0         650                         1,289 0           520                     1,720 2,359
37,900   37,950                  0            0         640                         1,279 0           512                     1,710 2,349
37,950   38,000                  0            0         629                         1,268 0           504                     1,699 2,338
38,000   38,050                  0            0         619                         1,258 0           496                     1,689 2,328
38,050   38,100                  0            0         608                         1,247 0           488                     1,678 2,317
38,100   38,150                  0            0         598                         1,237 0           480                     1,668 2,307
38,150   38,200                  0            0         587                         1,226 0           472                     1,657 2,296
38,200   38,250                  0            0         577                         1,216 0           464                     1,647 2,286
38,250   38,300                  0            0         566                         1,205 0           457                     1,636 2,275
38,300   38,350                  0            0         556                         1,195 0           449                     1,626 2,265
38,350   38,400                  0            0         545                         1,184 0           441                     1,615 2,254
38,400   38,450                  0            0         535                         1,174 0           433                     1,604 2,243
38,450   38,500                  0            0         524                         1,163 0           425                     1,594 2,233

                                                                                                                                    (Continued)

Need more information or forms? Visit IRS.gov.          - 64 -

- 65 -

Page 65 of 100 of Instructions 1040                                                                    13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                            (Caution. This is not a tax table.)
                                                                            And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)        Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child    Two Children     Three Children No Children One Child Two Children         Three Children
At least But less than                                   Your credit is–                               Your credit is–
38,500   38,550                  0                       0 514                      1,153     0        417                     1,583  2,222
38,550   38,600                  0                       0 503                      1,142     0        409                     1,573  2,212
38,600   38,650                  0                       0 492                      1,131     0        401                     1,562  2,201
38,650   38,700                  0                       0 482                      1,121     0        393                     1,552  2,191
38,700   38,750                  0                       0 471                      1,110     0        385                     1,541  2,180
38,750   38,800                  0                       0 461                      1,100     0        377                     1,531  2,170
38,800   38,850                  0                       0 450                      1,089     0        369                     1,520  2,159
38,850   38,900                  0                       0 440                      1,079     0        361                     1,510  2,149
38,900   38,950                  0                       0 429                      1,068     0        353                     1,499  2,138
38,950   39,000                  0                       0 419                      1,058     0        345                     1,489  2,128
39,000   39,050                  0                       0 408                      1,047     0        337                     1,478  2,117
39,050   39,100                  0                       0 398                      1,037     0        329                     1,468  2,107
39,100   39,150                  0                       0 387                      1,026     0        321                     1,457  2,096
39,150   39,200                  0                       0 377                      1,016     0        313                     1,447  2,086
39,200   39,250                  0                       0 366                      1,005     0        305                     1,436  2,075
39,250   39,300                  0                       0 356                      995       0        297                     1,425  2,064
39,300   39,350                  0                       0 345                      984       0        289                     1,415  2,054
39,350   39,400                  0                       0 335                      974       0        281                     1,404  2,043
39,400   39,450                  0                       0 324                      963       0        273                     1,394  2,033
39,450   39,500                  0                       0 313                      952       0        265                     1,383  2,022
39,500   39,550                  0                       0 303                      942       0        257                     1,373  2,012
39,550   39,600                  0                       0 292                      931       0        249                     1,362  2,001
39,600   39,650                  0                       0 282                      921       0        241                     1,352  1,991
39,650   39,700                  0                       0 271                      910       0        233                     1,341  1,980
39,700   39,750                  0                       0 261                      900       0        225                     1,331  1,970
39,750   39,800                  0                       0 250                      889       0        217                     1,320  1,959
39,800   39,850                  0                       0 240                      879       0        209                     1,310  1,949
39,850   39,900                  0                       0 229                      868       0        201                     1,299  1,938
39,900   39,950                  0                       0 219                      858       0        193                     1,289  1,928
39,950   40,000                  0                       0 208                      847       0        185                     1,278  1,917
40,000   40,050                  0                       0 198                      837       0        177                     1,267  1,906
40,050   40,100                  0                       0 187                      826       0        169                     1,257  1,896
40,100   40,150                  0                       0 177                      816       0        161                     1,246  1,885
40,150   40,200                  0                       0 166                      805       0        153                     1,236  1,875
40,200   40,250                  0                       0 156                      795       0        145                     1,225  1,864
40,250   40,300                  0                       0 145                      784       0        137                     1,215  1,854
40,300   40,350                  0                       0 134                      773       0        129                     1,204  1,843
40,350   40,400                  0                       0 124                      763       0        121                     1,194  1,833
40,400   40,450                  0                       0 113                      752       0        113                     1,183  1,822
40,450   40,500                  0                       0 103                      742       0        105                     1,173  1,812
40,500   40,550                  0                       0               92         731       0        97                      1,162  1,801
40,550   40,600                  0                       0               82         721       0        89                      1,152  1,791
40,600   40,650                  0                       0               71         710       0        81                      1,141  1,780
40,650   40,700                  0                       0               61         700       0        73                      1,131  1,770
40,700   40,750                  0                       0               50         689       0        65                      1,120  1,759
40,750   40,800                  0                       0               40         679       0        57                      1,110  1,749
40,800   40,850                  0                       0               29         668       0        49                      1,099  1,738
40,850   40,900                  0                       0               19         658       0        41                      1,088  1,727
40,900   40,950                  0                       0               8          647       0        33                      1,078  1,717
40,950   41,000                  0                       0               *          637       0        25                      1,067  1,706
41,000   41,050                  0                       0               0          626       0        17                      1,057  1,696
41,050   41,100                  0                       0               0          616       0        9                       1,046  1,685
41,100   41,150                  0                       0               0          605       0        **                      1,036  1,675
41,150   41,200                  0                       0               0          594       0        0                       1,025  1,664
41,200   41,250                  0                       0               0          584       0        0                       1,015  1,654
41,250   41,300                  0                       0               0          573       0        0                       1,004  1,643
41,300   41,350                  0                       0               0          563       0        0                       994    1,633
41,350   41,400                  0                       0               0          552       0        0                       983    1,622
41,400   41,450                  0                       0               0          542       0        0                       973    1,612
41,450   41,500                  0                       0               0          531       0        0                       962    1,601

* If the amount you are looking up from the worksheet is at least $40,950 but less than $40,964, and you have two qualifying children,
your credit is $1. Otherwise, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $41,100 but less than $41,132, and you have one qualifying child,
your credit is $3. Otherwise, you cannot take the credit.
                                                                                                                                      (Continued)

                                                           - 65 -                         Need more information or forms? Visit IRS.gov.

- 66 -

Page 66 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                           (Caution. This is not a tax table.)
                                                                           And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child    Two Children    Three Children No Children One Child Two Children            Three Children
At least But less than                                   Your credit is–                              Your credit is–
41,500   41,550                  0                       0               0          521      0        0                       952       1,591
41,550   41,600                  0                       0               0          510      0        0                       941       1,580
41,600   41,650                  0                       0               0          500      0        0                       931       1,570
41,650   41,700                  0                       0               0          489      0        0                       920       1,559
41,700   41,750                  0                       0               0          479      0        0                       909       1,548
41,750   41,800                  0                       0               0          468      0        0                       899       1,538
41,800   41,850                  0                       0               0          458      0        0                       888       1,527
41,850   41,900                  0                       0               0          447      0        0                       878       1,517
41,900   41,950                  0                       0               0          437      0        0                       867       1,506
41,950   42,000                  0                       0               0          426      0        0                       857       1,496
42,000   42,050                  0                       0               0          415      0        0                       846       1,485
42,050   42,100                  0                       0               0          405      0        0                       836       1,475
42,100   42,150                  0                       0               0          394      0        0                       825       1,464
42,150   42,200                  0                       0               0          384      0        0                       815       1,454
42,200   42,250                  0                       0               0          373      0        0                       804       1,443
42,250   42,300                  0                       0               0          363      0        0                       794       1,433
42,300   42,350                  0                       0               0          352      0        0                       783       1,422
42,350   42,400                  0                       0               0          342      0        0                       773       1,412
42,400   42,450                  0                       0               0          331      0        0                       762       1,401
42,450   42,500                  0                       0               0          321      0        0                       752       1,391
42,500   42,550                  0                       0               0          310      0        0                       741       1,380
42,550   42,600                  0                       0               0          300      0        0                       730       1,369
42,600   42,650                  0                       0               0          289      0        0                       720       1,359
42,650   42,700                  0                       0               0          279      0        0                       709       1,348
42,700   42,750                  0                       0               0          268      0        0                       699       1,338
42,750   42,800                  0                       0               0          257      0        0                       688       1,327
42,800   42,850                  0                       0               0          247      0        0                       678       1,317
42,850   42,900                  0                       0               0          236      0        0                       667       1,306
42,900   42,950                  0                       0               0          226      0        0                       657       1,296
42,950   43,000                  0                       0               0          215      0        0                       646       1,285
43,000   43,050                  0                       0               0          205      0        0                       636       1,275
43,050   43,100                  0                       0               0          194      0        0                       625       1,264
43,100   43,150                  0                       0               0          184      0        0                       615       1,254
43,150   43,200                  0                       0               0          173      0        0                       604       1,243
43,200   43,250                  0                       0               0          163      0        0                       594       1,233
43,250   43,300                  0                       0               0          152      0        0                       583       1,222
43,300   43,350                  0                       0               0          142      0        0                       573       1,212
43,350   43,400                  0                       0               0          131      0        0                       562       1,201
43,400   43,450                  0                       0               0          121      0        0                       551       1,190
43,450   43,500                  0                       0               0          110      0        0                       541       1,180
43,500   43,550                  0                       0               0          100      0        0                       530       1,169
43,550   43,600                  0                       0               0          89       0        0                       520       1,159
43,600   43,650                  0                       0               0          78       0        0                       509       1,148
43,650   43,700                  0                       0               0          68       0        0                       499       1,138
43,700   43,750                  0                       0               0          57       0        0                       488       1,127
43,750   43,800                  0                       0               0          47       0        0                       478       1,117
43,800   43,850                  0                       0               0          36       0        0                       467       1,106
43,850   43,900                  0                       0               0          26       0        0                       457       1,096
43,900   43,950                  0                       0               0          15       0        0                       446       1,085
43,950   44,000                  0                       0               0          *        0        0                       436       1,075
44,000   44,050                  0                       0               0          0        0        0                       425       1,064
44,050   44,100                  0                       0               0          0        0        0                       415       1,054
44,100   44,150                  0                       0               0          0        0        0                       404       1,043
44,150   44,200                  0                       0               0          0        0        0                       394       1,033
44,200   44,250                  0                       0               0          0        0        0                       383       1,022
44,250   44,300                  0                       0               0          0        0        0                       372       1,011
44,300   44,350                  0                       0               0          0        0        0                       362       1,001
44,350   44,400                  0                       0               0          0        0        0                       351       990
44,400   44,450                  0                       0               0          0        0        0                       341       980
44,450   44,500                  0                       0               0          0        0        0                       330       969

* If the amount you are looking up from the worksheet is at least $43,950 but less than $43,998, and you have three qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
                                                                                                                                        (Continued)

Need more information or forms? Visit IRS.gov.             - 66 -

- 67 -

Page 67 of 100 of Instructions 1040                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                           (Caution. This is not a tax table.)
                                                                           And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)       Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child    Two Children    Three Children No Children One Child Two Children          Three Children
At least But less than                                   Your credit is–                              Your credit is–
44,500   44,550                  0                       0               0          0        0        0                       320     959
44,550   44,600                  0                       0               0          0        0        0                       309     948
44,600   44,650                  0                       0               0          0        0        0                       299     938
44,650   44,700                  0                       0               0          0        0        0                       288     927
44,700   44,750                  0                       0               0          0        0        0                       278     917
44,750   44,800                  0                       0               0          0        0        0                       267     906
44,800   44,850                  0                       0               0          0        0        0                       257     896
44,850   44,900                  0                       0               0          0        0        0                       246     885
44,900   44,950                  0                       0               0          0        0        0                       236     875
44,950   45,000                  0                       0               0          0        0        0                       225     864
45,000   45,050                  0                       0               0          0        0        0                       214     853
45,050   45,100                  0                       0               0          0        0        0                       204     843
45,100   45,150                  0                       0               0          0        0        0                       193     832
45,150   45,200                  0                       0               0          0        0        0                       183     822
45,200   45,250                  0                       0               0          0        0        0                       172     811
45,250   45,300                  0                       0               0          0        0        0                       162     801
45,300   45,350                  0                       0               0          0        0        0                       151     790
45,350   45,400                  0                       0               0          0        0        0                       141     780
45,400   45,450                  0                       0               0          0        0        0                       130     769
45,450   45,500                  0                       0               0          0        0        0                       120     759
45,500   45,550                  0                       0               0          0        0        0                       109     748
45,550   45,600                  0                       0               0          0        0        0                       99      738
45,600   45,650                  0                       0               0          0        0        0                       88      727
45,650   45,700                  0                       0               0          0        0        0                       78      717
45,700   45,750                  0                       0               0          0        0        0                       67      706
45,750   45,800                  0                       0               0          0        0        0                       57      696
45,800   45,850                  0                       0               0          0        0        0                       46      685
45,850   45,900                  0                       0               0          0        0        0                       35      674
45,900   45,950                  0                       0               0          0        0        0                       25      664
45,950   46,000                  0                       0               0          0        0        0                       14      653
46,000   46,050                  0                       0               0          0        0        0                       *       643
46,050   46,100                  0                       0               0          0        0        0                       0       632
46,100   46,150                  0                       0               0          0        0        0                       0       622
46,150   46,200                  0                       0               0          0        0        0                       0       611
46,200   46,250                  0                       0               0          0        0        0                       0       601
46,250   46,300                  0                       0               0          0        0        0                       0       590
46,300   46,350                  0                       0               0          0        0        0                       0       580
46,350   46,400                  0                       0               0          0        0        0                       0       569
46,400   46,450                  0                       0               0          0        0        0                       0       559
46,450   46,500                  0                       0               0          0        0        0                       0       548
46,500   46,550                  0                       0               0          0        0        0                       0       538
46,550   46,600                  0                       0               0          0        0        0                       0       527
46,600   46,650                  0                       0               0          0        0        0                       0       517
46,650   46,700                  0                       0               0          0        0        0                       0       506
46,700   46,750                  0                       0               0          0        0        0                       0       495
46,750   46,800                  0                       0               0          0        0        0                       0       485
46,800   46,850                  0                       0               0          0        0        0                       0       474
46,850   46,900                  0                       0               0          0        0        0                       0       464
46,900   46,950                  0                       0               0          0        0        0                       0       453
46,950   47,000                  0                       0               0          0        0        0                       0       443
47,000   47,050                  0                       0               0          0        0        0                       0       432
47,050   47,100                  0                       0               0          0        0        0                       0       422
47,100   47,150                  0                       0               0          0        0        0                       0       411
47,150   47,200                  0                       0               0          0        0        0                       0       401
47,200   47,250                  0                       0               0          0        0        0                       0       390
47,250   47,300                  0                       0               0          0        0        0                       0       380
47,300   47,350                  0                       0               0          0        0        0                       0       369
47,350   47,400                  0                       0               0          0        0        0                       0       359
47,400   47,450                  0                       0               0          0        0        0                       0       348
47,450   47,500                  0                       0               0          0        0        0                       0       338

* If the amount you are looking up from the worksheet is at least $46,000 but less than $46,044, and you have two qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
                                                                                                                                      (Continued)

                                                           - 67 -                     Need more information or forms? Visit IRS.gov.

- 68 -

Page 68 of 100 of Instructions 1040                                                               13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Earned Income Credit (EIC) Table– Continued                     (Caution. This is not a tax table.)
                                                                     And your filing status is–
If the amount you are looking up Single, head of household, or qualifying widow(er)   Married filing jointly and you have–
from the worksheet is–           and you have–
                                 No Children  One Child Two Children Three Children   No Children One Child Two Children    Three Children
At least But less than                        Your credit is–                                     Your credit is–
47,500   47,550                  0            0               0                     0  0          0                       0 327
47,550   47,600                  0            0               0                     0  0          0                       0 316
47,600   47,650                  0            0               0                     0  0          0                       0 306
47,650   47,700                  0            0               0                     0  0          0                       0 295
47,700   47,750                  0            0               0                     0  0          0                       0 285
47,750   47,800                  0            0               0                     0  0          0                       0 274
47,800   47,850                  0            0               0                     0  0          0                       0 264
47,850   47,900                  0            0               0                     0  0          0                       0 253
47,900   47,950                  0            0               0                     0  0          0                       0 243
47,950   48,000                  0            0               0                     0  0          0                       0 232
48,000   48,050                  0            0               0                     0  0          0                       0 222
48,050   48,100                  0            0               0                     0  0          0                       0 211
48,100   48,150                  0            0               0                     0  0          0                       0 201
48,150   48,200                  0            0               0                     0  0          0                       0 190
48,200   48,250                  0            0               0                     0  0          0                       0 180
48,250   48,300                  0            0               0                     0  0          0                       0 169
48,300   48,350                  0            0               0                     0  0          0                       0 159
48,350   48,400                  0            0               0                     0  0          0                       0 148
48,400   48,450                  0            0               0                     0  0          0                       0 137
48,450   48,500                  0            0               0                     0  0          0                       0 127
48,500   48,550                  0            0               0                     0  0          0                       0 116
48,550   48,600                  0            0               0                     0  0          0                       0 106
48,600   48,650                  0            0               0                     0  0          0                       0 95
48,650   48,700                  0            0               0                     0  0          0                       0 85
48,700   48,750                  0            0               0                     0  0          0                       0 74
48,750   48,800                  0            0               0                     0  0          0                       0 64
48,800   48,850                  0            0               0                     0  0          0                       0 53
48,850   48,900                  0            0               0                     0  0          0                       0 43
48,900   48,950                  0            0               0                     0  0          0                       0 32
48,950   49,000                  0            0               0                     0  0          0                       0 22
49,000   49,050                  0            0               0                     0  0          0                       0 11
49,050   49,078                  0            0               0                     0  0          0                       0 3

Need more information or forms? Visit IRS.gov.          - 68 -

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Page 69 of 100 of Instructions 1040                                                                                                                                              13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                                                                    2011 Form 1040—Lines 65 Through 74a

                                                                                          You may be able to deduct any                                                             If the amount you overpaid is
Line 65                                                                             TIP   credit or debit card convenience                                          TIP             large, you may want to decrease
                                                                                          fees on your 2012 Schedule A.                                                             the amount of income tax with-
Additional Child Tax Credit                                                                                                                                                         held from your pay by filing a
                                                                                                                                                                    new Form W-4. See Income Tax Withhold-
What Is the Additional Child Tax                                                                                                                                    ing and Estimated Tax Payments for 2012
Credit?                                                                                                                                                             under General Information, later.
This credit is for certain people who have at                                       Line 69
least one qualifying child as defined in the                                        Excess Social Security and                                                      Refund Offset
instructions for line 6c. The additionalchild tax credit may give you a refund even Tier 1 RRTA Tax Withheld                                                        If you owe past-due federal tax, state in-come tax, state unemployment compensa-
if you do not owe any tax.                                                          If you, or your spouse if filing a joint re-                                    tion debts, child support, spousal support,
                                                                                    turn, had more than one employer for 2011                                       or certain federal nontax debts, such as stu-
Two Steps To Take the Additional                                                    and total wages of more than $106,800, too                                      dent loans, all or part of the overpayment
Child Tax Credit!                                                                   much social security or tier 1 railroad re-                                     on line 73 may be used (offset) to pay the
Step 1.      Be sure you figured the amount, if                                     tirement (RRTA) tax may have been with-                                         past-due amount. Offsets for federal taxes
any, of your child tax credit. See the in-                                          held. You can take a credit on this line for                                    are made by the IRS. All other offsets are
structions for line 51.                                                             the amount withheld in excess of                                                made by the Treasury Department’s Finan-
                                                                                    $4,485.60. But if any one employer with-                                        cial Management Service (FMS). For fed-
Step 2.      Read the TIP at the end of your                                        held more than $4,485.60, you cannot                                            eral tax offsets, you will receive a notice
Child Tax Credit Worksheet. Use Form                                                claim the excess on your return. The em-                                        from the IRS. For all other offsets, you will
8812 to see if you can take the additional                                          ployer should adjust the tax for you. If the                                    receive a notice from FMS. To find out if
child tax credit, but only if you meet the                                          employer does not adjust the overcollec-                                        you may have an offset or if you have any
condition given in that TIP.                                                        tion, you can file a claim for refund using                                     questions about it, contact the agency to
                                                                                    Form 843. Figure this amount separately                                         which you owe the debt.
                                                                                    for you and your spouse.
                                                                                                                                                                    Injured Spouse
Line 66                                                                             You cannot claim a refund for excess
                                                                                    tier 2 RRTA tax on Form 1040. Instead, use                                      If you file a joint return and your spouse
American Opportunity Credit                                                         Form 843.                                                                       has not paid past-due federal tax, state in-come tax, state unemployment compensa-
If you meet the requirements to claim aneducation credit (see the instructions for  For more details, see Pub. 505.                                                 tion debts, child support, spousal support,or a federal nontax debt, such as a student
line 49), enter on line 66 the amount, if any,                                                                                                                      loan, part or all of the overpayment on line
from Form 8863, line 14.                                                                                                                                            73 may be used (offset) to pay the past-due
                                                                                    Line 70                                                                         amount. But your part of the overpayment
                                                                                                                                                                    may be refunded to you if certain condi-
Line 67                                                                             Credit for Federal Tax on                                                       tions apply and you complete Form 8379.
                                                                                    Fuels                                                                           For details, use TeleTax topic 203 or see
First-Time Homebuyer Credit                                                         Enter any credit for federal excise taxes                                       Form 8379.
You can claim this credit only if:                                                  paid on fuels that are ultimately used for a
   • You (or your spouse if married) were                                           nontaxable purpose (for example, an
a member of the uniformed services or For-                                          off-highway business use). Attach Form                                          Lines 74a Through 74d
eign Service, or an employee of the intelli-                                        4136.
gence community, on qualified official                                                                                                                              Amount Refunded to You
extended duty outside the United States for                                                                                                                         If you want to check the status of your
afterat leastDecember90 days during31, 2008,theandperiodendingbeginning             Line 71                                                                         Beforerefund,checkingsee Refundthe statusInformation,of your refund, later.
before May 1, 2010, and                                                             Check the box(es) on line 71 to report any                                      please wait at least 72 hours after IRS ac-
                                                                                    credit from Form 2439, 8839, 8801 (line                                         knowledges receipt of your e-filed return (3
   • You bought a main home in the                                                  27), or 8885. If you claim more than one of                                     to 4 weeks after you mail a paper return).
United States in 2011 before May 1.                                                 these credits, enter the total on line 71.                                      But if you filed Form 5405, 8379, or 8839

ments, see Form 5405 and its instructions.For more details and additional require-  ment of amounts you included in your in-If you are claiming a credit for repay- if you filed electronically).with your return, allow 14 weeks (11 weeks
                                                                                    come in an earlier year because it appeared                                     Effect of refund on benefits.               Any refund
                                                                                    you had a right to the income, include the                                      you receive cannot be counted as income
Line 68                                                                             credit on line 71 and enter “I.R.C. 1341” to                                    when determining if you or anyone else is
                                                                                    the right of line 71. See Pub. 525 for details                                  eligible for benefits or assistance, or how
Amount Paid With Request                                                            about this credit.                                                              much you or anyone else can receive, under
for Extension To File                                                                                                                                               any federal program or under any state or
                                                                                                                                                                    local program financed in whole or in part
If you filed Form 4868 to get an automatic                                                                                                                          with federal funds. These programs include
extension of time to file Form 1040, enter                                                                                                                          Temporary Assistance for Needy Families
any amount you paid with that form or by                                            Refund                                                                          (TANF), Medicaid, Supplemental Security
electronic funds withdrawal, credit or debit                                                                                                                        Income (SSI), and Supplemental Nutrition
card, or the Electronic Federal Tax Pay-                                                                                                                            Assistance Program (food stamps). In addi-
ment System (EFTPS). If you paid by                                                 Line 73                                                                         tion, when determining eligibility, the re-
credit or debit card, do not include on line                                                                                                                        fund cannot be counted as a resource for at
68 the convenience fee you were charged.                                            Amount Overpaid                                                                 least 12 months after you receive it. Check
Also, include any amounts paid with Form                                            If line 73 is under $1, we will send a refund                                   with your local benefit coordinator to find
2350.                                                                               only on written request.                                                        out if your refund will affect your benefits.
                                                                                                       - 69 - Need more information or forms? Visit IRS.gov.

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Page 70 of 100 of Instructions 1040                                                                                                                                                                                                                               13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Form 1040—Lines 74a Through 74d

DIRECT                DEPOSIT                                                            is not an IRA contribution for 2011. In that                                                                                                   Ask your financial institution for the
    Simple. Safe. Secure.                                                                case, you must file an amended 2011 return                                                                                               correct routing number to enter on line 74b

deposit—awayFasttoRefunds!havefast,yoursimple, Chooserefundsafe,directdepositedsecure    andtirementclaimed.reducesavingsany IRAcontributionsdeductioncreditand anyyoure-                                                         if:is different• The routingfrom thenumberroutingonnumbera depositonslip
                                                                                                                                                                                                                                  your checks,
                                                                                                                                                                                                                                      •
individualautomaticallysavings account,retirementto yourincludingarrangementcheckingan orCAUTION!             Youcontributejointly,andeachyourupmaytospouse,$5,000be ableif($6,000filingto                                        that doesYournotdepositallowisyouto atosavingswrite checks,accountor
(IRA). See the information about IRAs                                                                         if age 50 or older at the end of                                                                                        •   Your checks state they are payable
later.                                                                                   2011) to a traditional IRA or Roth IRA for                                                                                               through a financial institution different
                                                                                         2011. The limit for 2012 is also $5,000                                                                                                  from the one at which you have your check-
                                                                                         ($6,000 if age 50 or older at the end of                                                                                                 ing account.
If you want us to directly deposit the                                                   2012). You may owe a penalty if your con-                                                                                                Line 74c
amount shown on line 74a to your checking                                                tributions exceed these limits.
or savings account, including an IRA, at a                                                                                                                                                                                        Check the appropriate box for the type of
bank or other financial institution (such as a                                           For more information on IRAs, see Pub.                                                                                                   account. Do not check more than one box.
mutual fund, brokerage firm, or credit                                                   590.                                                                                                                                     If the deposit is to an account such as an
union) in the United States:                                                                                                                                                                                                      IRA, health savings account, brokerage ac-
•

account),you wantCompleteoryour refundlines 74bdepositedthroughto74donly(ifone           positTreasuryDirectU.S.TreasuryDirectTreasuryof your refundmarketable .onlineYou(or partcanaccountsecuritiesrequestof it)totobuyaandade- Youcheckfinancialcount,musttheorinstitutionother“Checking”checksimilarthewhethercorrectoraccount,“Savings”boxyouasktoshouldbox.ensureyour
•   Check the box on line 74a and attach                                                 savings bonds. For more information, go to                                                                                               your deposit is accepted. For a
Form 8888 if you want to split the direct                                                www.treasurydirect.gov.                                                                                                                  TreasuryDirect                             online account, check the
deposit of your refund into more than one                                                                                                                                                                                         “Savings” box.
account or use all or part of your refund to                                             Form 8888.               You can have your refund di-
buy paper series I savings bonds.                                                        rectly deposited into more than one account                                                                                              Line 74d
If you do not want your refund directly                                                  or use it to buy up to $5,000 in paper series                                                                                            The account number can be up to 17 char-
deposited to your account, do not check the                                              I savings bonds. You do not need a                                                                                                       acters (both numbers and letters). Include
box on line 74a. Draw a line through the                                                 TreasuryDirect                                        account to do this. For                                                            hyphens but omit spaces and special sym-
boxes on lines 74b and 74d. We will send                                                 more information, see the Form 8888 in-                                                                                                  bols. Enter the number from left to right
you a check instead.                                                                     structions.                                                                                                                              and leave any unused boxes blank. On the
                                                                                                                                                                                                                                  sample check below, the account number is
Why Use Direct Deposit?                                                                  Line 74a                                                                                                                                 20202086. Do not include the check num-
•   You get your refund faster by direct                                                 You cannot file Form 8888 to split your                                                                                                  ber.
deposit than you do by check.                                                            refund into more than one account or buy                                                                                                       If the direct deposit to your account(s) is
•   Payment is more secure. There is no                                                  paper series I savings bonds if Form 8379 is                                                                                             different from the amount you expected,
check that can get lost or stolen.                                                       filed with your return.                                                                                                                  you will receive an explanation in the mail
•
have to make a trip to the bank to depositIt is more convenient. You do not              Line 74b                                                                                                                                 ited.about 2 weeks after your refund is depos-
your check.                                                                              The routing number must be nine digits.                                                                                                  Reasons Your Direct Deposit

ernment• It savesless totaxrefunddollars.byItdirectcostsdeposit.the gov-                 below,orThe21firstthroughthetworoutingdigits32. Onnumbermustthebesampleis01250250025.throughcheck                                 12     IfRequestany of theMayfollowingBe Rejectedapply, your direct
                  If you file a joint return and                                         Tony and Jennifer Maple would use that                                                                                                   deposit request will be rejected and a check
                  check the box on line 74a and                                          routing number unless their financial insti-                                                                                             will be sent instead.
CAUTION!          attach Form 8888 or fill in lines                                      tution instructed them to use a different                                                                                                    •   Any numbers or letters on lines 74b
                  74b through 74d, your spouse                                           routing number for direct deposits.                                                                                                      through 74d are crossed out or whited out.
may get at least part of the refund.
IRA.   You can have your refund (or part of
it) directly deposited to a traditional IRA,                                             Sample Check—Lines 74b Through 74d
Roth IRA, or SEP-IRA, but not a SIMPLE
IRA. You must establish the IRA at a bank
or other financial institution before you re-                                               TONY MAPLE                                                                                                                                                                                                                                1234
quest direct deposit. Make sure your direct                                                 JENNIFER MAPLE
                                                                                            123 Pear Lane                                                                                                                                                                                                                  15-0000/0000
deposit will be accepted. You must also                                                     Anyplace, GA 00000
notify the trustee or custodian of your ac-
count of the year to which the deposit is to                                                PAY TO THE
be applied (unless the trustee or custodian                                                 ORDER OF                                                                                                                                                                                      $
will not accept a deposit for 2011). If you
do not, the trustee or custodian can assume                                                                                                                                                      SAMPLE                                                                                                      DOLLARS
the deposit is for the year during which you                                                                                                          Routing                                                              Account
are filing the return. For example, if you                                                  ANYPLACE BANK                                             number                                                                  number                                                      Do not include
                                                                                            Anyplace, GA 00000
file your 2011 return during 2012 and do                                                                                                              (line 74b)                                                        (line 74d)                                          the check number.
not notify the trustee or custodian in ad-                                                  For
vance, the trustee or custodian can assume
the deposit to your IRA is for 2012. If you                                                 |:250250025 :202020 "’ 86 " .|                                                                                                        1234
designate your deposit to be for 2011, you
must verify that the deposit was actually
made to the account by the due date of the                                                                  The routing and account numbers may be in different places on your check.
return (without regard to extensions). If the                                            CAUTION
deposit is not made by that date, the deposit
Need more information or forms? Visit IRS.gov.                                                                                                - 70 -

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Page 71 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                                            13:56 - 28-NOV-2011

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                                                                                                                                                                                                                                                                                                                                                   2011 Form 1040—Lines 74d Through 77

•     Your financial institution(s) will not                                                                                                                                                                                                                                                                                                       interest and penalty charges, pay as much
allow a joint refund to be deposited to an                                                                                                             Line 76                                                                                                                                                                                     of the tax as possible when you file. But
individual account. The IRS is not respon-                                                                                                                                                                                                                                                                                                         before requesting an installment agree-
sible if a financial institution rejects a direct                                                                                                      Amount You Owe                                                                                                                                                                              ment, you should consider other less costly
deposit.                                                                                                                                                                                           To save interest and penalties,                                                                                                                 alternatives, such as a bank loan or credit
•     You request a deposit of your refund                                                                                                             TIP                                         pay your taxes in full by April                                                                                                                 card payment.
to an account that is not in your name (such                                                                                                                                                       17, 2012. You do not have to                                                                                                                        To ask for an installment agreement,
as your tax preparer’s own account).                                                                                                                                                               pay if line 76 is under $1.                                                                                                                     you can apply online or use Form 9465 or
•     You file your 2011 return after De-                                                                                                                 Include any estimated tax penalty from                                                                                                                                                   9465-FS. To apply online, go to IRS.gov
cember 31, 2012.                                                                                                                                       line 77 in the amount you enter on line 76.                                                                                                                                                 and click on “Tools” and then “Online Pay-
                                    The IRS is not responsible for a                                                                                      You can pay by check, money order,                                                                                                                                                       ment Agreement.”
                                    lost refund if you enter the                                                                                       credit or debit card, or EFTPS. Do not in-                                                                                                                                                  Extension of time to pay.                                                                                                          If paying the tax
CAUTION!                            wrong account information.                                                                                         clude any estimated tax payment for 2012                                                                                                                                                    when it is due would cause you an undue
                                    Check with your financial insti-                                                                                   in this payment. Instead, make the esti-                                                                                                                                                    hardship, you can ask for an extension of
tution to get the correct routing and account                                                                                                          mated tax payment separately.                                                                                                                                                               time to pay by filing Form 1127 by April
numbers and to make sure your direct de-                                                                                                               To pay by check or money order.                                                                                                                    Make                                     17, 2012. An extension generally will not
posit will be accepted.                                                                                                                                your check or money order payable to the                                                                                                                                                    be granted for more than 6 months. If you
                                                                                                                                                       “United States Treasury” for the full                                                                                                                                                       pay after April 17, 2012, you will be
                                                                                                                                                       amount due. Do not send cash. Do not at-                                                                                                                                                    charged interest on the tax not paid by April
                                                                                                                                                       tach the payment to your return. Write                                                                                                                                                      15, 2012. You must pay the tax before the
Line 75                                                                                                                                                “2011 Form 1040” and your name, address,                                                                                                                                                    extension runs out. If you do not, penalties
                                                                                                                                                       daytime phone number, and social security                                                                                                                                                   may be imposed.
Applied to Your 2012                                                                                                                                   number (SSN) on your payment. If you are
Estimated Tax                                                                                                                                          filing a joint return, enter the SSN shown
Enter on line 75 the amount, if any, of the                                                                                                            first on your tax return.                                                                                                                                                                   Line 77
overpayment on line 73 you want applied                                                                                                                   To help us process your payment, enter
to your 2012 estimated tax. We will apply                                                                                                              the amount on the right side of the check                                                                                                                                                   Estimated Tax Penalty
this amount to your account unless you in-                                                                                                             like this: $ XXX.XX. Do not use dashes or                                                                                                                                                   You may owe this penalty if:
clude a statement requesting us to apply it                                                                                                            lines (for example,xx                                                        do not enter “$ XXX–”
to your spouse’s account. Include your                                                                                                                 or “$ XXX100”).                                                                                                                                                                             •          Line 76 is at least $1,000 and it is

spouse’sstatement.social security number in the                                                                                                        theThen,instructionscompleteon thatFormform1040-Vand enclosefollowingit                                                                                                                     return,moreYouthanor                 did10%notofpaytheenoughtax shownestimatedon yourtax
                                    This election to apply part or all                                                                                 in the envelope with your tax return and                                                                                                                                                    by•any of the due dates. This is true even if
                                    of the amount overpaid to your                                                                                     payment. Although you do not have to use                                                                                                                                                    you are due a refund.
CAUTION!                            2012 estimated tax cannot be                                                                                       Form 1040-V, doing so allows us to pro-
                                    changed later.                                                                                                     cess your payment more accurately and ef-                                                                                                                                                       For most people, the “tax shown on your
                                                                                                                                                       ficiently.                                                                                                                                                                                  return” is the amount on your 2011 Form

Amount You Owe

of electronic fundselectronicIRSwithdrawale-filepayment offers(EFW).youoptionthe                                                                       TeleTaxofifBadaltywritingthethealsocheckIRScheck,atopicappliesbaddoesorwhichevercheckpayment.206.notto otherreceiveto theisformsTheIRSmore.the funds.penaltyisofThis$25paymentUseorpen-for2%lineandment,1040,amounts8839,III through70618885,anylineandanyshownexcise61,VIIIFormstaxandminusonononly),8919.taxan8828,linesontheexcess8801Alsoinsider64a,total4137,subtract(lineparachute65,of5329stockany66,27(Partsfromonly),67,com-pay-
EFW can be used to pay your current year                                                                                                               To pay by credit or debit card or EFTPS.                                                                                                                                                    pensation of an expatriated corporation,
balance due and can be used to make up to                                                                                                              For information on these payment methods,                                                                                                                                                   any uncollected social security and Medi-
four estimated tax payments. If you are fil-                                                                                                           go to www.irs.gov/e-pay.                                                                                                                                                                    care or RRTA tax on tips or group-term life
ing early, you can schedule your payment                                                                                                                                                                                                                                                                                                           insurance, any look-back interest due under
for withdrawal from your account on a fu-                                                                                                                                                          You may need to (a) increase                                                                                                                    section 167(g) or 460(b), and any write-in
ture date, up to and including April 17,                                                                                                               TIP                                         the amount of income tax with-                                                                                                                  tax included on line 60 from Form 8885.

2012.for2012,in yourYoudetails.youIfpayment.canyoucanalsofileincludepayyourVisitusingreturninterestwww.irs.gov/e-payEFTPS,afterandAprilpenaltya free17,taxmatedFormTaxwithheldWithholdingW-4Ptax paymentsnewheldorfromW-4V,FormfromandotherforyourEstimatedW-4,or2012.income(c)pay(b)makeSeebyincreaseTaxbyfilingesti-IncomefilingPay-thea         thoseWhenlinecludethe penalty62taxes.householdfiguringis moreeventhethanemploymentifamountyouzerodidoronnotyoutaxeslineincludewould61,onlyin-oweif
tax payment system that allows you to                                                                                                                  ments for 2012 under General Information,                                                                                                                                                   Exception.                                               You will not owe the penalty if
make payments online or by phone. For                                                                                                                  later.                                                                                                                                                                                      your 2010 tax return was for a tax year of
visitmorewww.irs.gov/e-payinformation or details orwww.eftps.govon enrolling,                                                                          What If You Cannot Pay?                                                                                                                                                                     applies.12 full months and either of the following
or call EFTPS’ Customer Service at                                                                                                                     If you cannot pay the full amount shown on
1-800-316-6541. TTY/TDD help is avail-                                                                                                                 line 76 when you file, you can ask for:                                                                                                                                                     1. You had no tax shown on your 2010
able by calling 1-800-733-4829.                                                                                                                        •     An installment agreement, or                                                                                                                                                          returndent forandallyouof 2010.were a U.S. citizen or resi-
                                                                                                                                                       •     An extension of time to pay.                                                                                                                                                          2. The total of lines 62, 63, and 69 on
                                                                                                                                                       Installment agreement.                                                                                         Under an install-                                                            your 2011 return is at least 100% of the tax
                                                                                                                                                       ment agreement, you can pay all or part of                                                                                                                                                  shown on your 2010 return (110% of that
                                                                                                                                                       the tax you owe in monthly installments.                                                                                                                                                    amount if you are not a farmer or fisher-
                                                                                                                                                       However, even if your request to pay in                                                                                                                                                     man, and your adjusted gross income
                                                                                                                                                       installments is granted, you will be charged                                                                                                                                                (AGI) shown on your 2010 return was
                                                                                                                                                       interest and may be charged a late payment                                                                                                                                                  more than $150,000 (more than $75,000 if
                                                                                                                                                       penalty on the tax not paid by April 17,                                                                                                                                                    married filing separately for 2011)). Your
                                                                                                                                                       2012. You must also pay a fee. To limit the                                                                                                                                                 estimated tax payments for 2011 must have
                                                                                                                                                                                                                              - 71 -                                                                      Need more information or forms? Visit IRS.gov.

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2011 Form 1040—Line 77

been made on time and for the required                                                                                                                                                                                                                                                   Party Designee” area of your return. Also,                                                                                                                                                                            a letter. If you are filing a joint return, you
amount.                                                                                                                                                                                                                                                                                  enter the designee’s name, phone number,                                                                                                                                                                              can enter either your or your spouse’s day-
                                                                                                                                                                                                                                                                                         and any five digits the designee chooses as                                                                                                                                                                           time phone number.
  For most people, the “tax shown on your                                                                                                                                                                                                                                                his or her personal identification number
2010 return” is the amount on your 2010                                                                                                                                                                                                                                                  (PIN).
Form 1040, line 60, minus the total of any
amounts shown on lines 63, 64a, 65, 66,                                                                                                                                                                                                                                                  If you check the “Yes” box, you, and
and 67 and Forms 8828, 4137, 4136, 5329                                                                                                                                                                                                                                                  your spouse if filing a joint return, are au-                                                                                                                                                                         Electronic Return
(Parts III through VIII only), 8801 (line 27                                                                                                                                                                                                                                             thorizing the IRS to call the designee to                                                                                                                                                                             Signatures!
only), 8885, and 8919. Also subtract fromline 60 any tax on an excess parachute pay-                                                                                                                                                                                                     answer any questions that may arise duringthe processing of your return. You are also                                                                                                                                 To file your return electronically, you must
ment, any excise tax on insider stock com-                                                                                                                                                                                                                                               authorizing the designee to:                                                                                                                                                                                          sign the return electronically using a per-

                                                                                                                                                                                                                                                                                         •

anyWhenpensationcludesectiontaxcareinsurance,includeduncollectedorhouseholdfiguringRRTA167(g)ofanyonantaxorlook-backtheexpatriatedlinesocialemployment460(b),onamount60tipssecurityfromandinterestoroncorporation,group-termFormanytaxeslineandduewrite-in60,8885.Medi-onlyunderin-lifeifmissingscriptsprocessingyour•• CallGiveReceiverefundrelatedfromthetheoforIRScopiesyouryourIRStopayment(s),yourforanyreturn,returnofinformationreturn,informationnoticesor theuponorstatustran-aboutrequest,thatofistheareusesonalusemethodtronicallySelf-Selectfilingaa Self-SelectSelf-SelectidentificationallowsonlineusingPIN.youausingPINPIN.taxThetonumberpractitioner,orcreateIfsoftware,Self-SelectayouPractitioner(PIN).yourareyoufilingownyouIfPINmustyouPIN.canelec-PIN.
line 61 is more than zero or you would have                                                                                                                                                                                                                                              and                                                                                                                                                                                                                   If you are married filing jointly, you and

ifowedevenyouiftheenteredyouestimateddidannotamountincludetax penaltyonthoseyourfortaxes.20102010But                                                                                                                                                                                     math•       Responderrors, offsets,to certainandIRSreturnnoticespreparation.about                                                                                                                                     andnatures.yourenterspousethesewillPINseachasneedyourtoelectroniccreate a PINsig-
Schedule H, line 7, include the total of that                                                                                                                                                                                                                                            You are not authorizing the designee to                                                                                                                                                                                 A PIN is any combination of five digits
amount plus the household employment                                                                                                                                                                                                                                                     receive any refund check, bind you to any-                                                                                                                                                                            you choose except five zeros. If you use a

taxesFiguringon yourthe2010PenaltyForm 1040, line 59.                                                                                                                                                                                                                                    thingIRS.ity), orIf(includingyouotherwisewantanytorepresentexpandadditionalyouthe designee’staxbeforeliabil-the                                                                                                       PIN,mail—notthereevenis nothingyour Formsto signW-2.and nothing to
If the Exception just described does not                                                                                                                                                                                                                                                 authorization, see Pub. 947.                                                                                                                                                                                            To verify your identity, you will be
apply and you choose to figure the penalty                                                                                                                                                                                                                                                                                                                                                                                                                                                                     prompted to enter your adjusted gross in-
yourself, use Form 2210 (or 2210-F for                                                                                                                                                                                                                                                   The authorization will automatically                                                                                                                                                                                  come (AGI) from your originally filed
farmers and fishermen).                                                                                                                                                                                                                                                                  end no later than the due date (without re-                                                                                                                                                                           2010 federal income tax return, if applica-

linepenaltyEnter76.         toanyanypenaltytax dueonandlineenter77.theAddtotalthe on                                                                                                                                                                                                     tionreturn.people.gardbeforetoThisextensions)If youitisends,wishAprilseeforto15,revokefilingPub.2013,947.yourtheforauthoriza-most2012 tax                                                                             returnrectionshownble. Do(Formonmadenotyouruse1040X)by2010yourIRS.AGIFormorAGIafrommathis1040,theanerroramountlineamendedcor-38;
  However, if you have an overpayment                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Form 1040A, line 22; or Form 1040EZ,
on line 73, subtract the penalty from the                                                                                                                                                                                                                                                                                                                                                                                                                                                                      line 4. If you do not have your 2010 income
amount you would otherwise enter on line                                                                                                                                                                                                                                                                                                                                                                                                                                                                       tax return, call the IRS at 1-800-908-9946
equal74a orlineline73.75. Lines 74a, 75, and 77 must                                                                                                                                                                                                                                     Sign Your Return                                                                                                                                                                                                      toIRS.govget a freeandtranscriptclick on “Orderof youra TaxreturnReturnor visit

75.entermentIfThenthetheon linepenaltyresultsubtract73,onenterislinelinemore73-0-76.thanfromon linesthelineoverpay-74a77 andand                                                                                                                                                          Formspousereturn,unlessBe sure1040youyourcannotto datesignisspousenotsignyourit.consideredIfthemustreturnyoureturn,alsoareandfilingasign.seevalidenterPub.aIfreturnjointyouryour501.                                  yearoryourthetronicallyAccountfivePINpriordigittolastyearTranscript.”verifyPINyear,AGI.youyouryouTheusedidentitymay(IfprioryoutouseelectronicallyyearfiledinsteadyourPINelec-priorofis
   Do not file Form 2210 with your return                                                                                                                                                                                                                                                occupation(s). If you have someone pre-                                                                                                                                                                               sign your 2010 return.) You will also be
unless Form 2210 indicates that you must                                                                                                                                                                                                                                                 pare your return, you are still responsible                                                                                                                                                                           prompted to enter your date of birth (DOB).
do so. Instead, keep it for your records.                                                                                                                                                                                                                                                for the correctness of the return. If your
                                                                                                                                                                                                                                                                                         return is signed by a representative for you,                                                                                                                                                                                                                           You cannot use the Self-Select
TIP                                            blankBecausecated,andyouFormthecanIRSleave2210willislinecompli-figure77                                                                                                                                                                   youthattive mustspecificallyto signhaveyouraauthorizespowerreturn.ofToattorneythedo this,representa-attachedyou can                                                                                                   CAUTION!                                          first-timePIN methodfilerifunderyou areagea                                                                                                           16 at
                                               the penalty and send you a bill.                                                                                                                                                                                                          use Form 2848. If you are filing a joint                                                                                                                                                                                                                                the end of 2011.

bill.WealtywillifIfyouyournotpayincomechargeby theyouvarieddateinterestspecifiedduringonthetheonyear,pen-the                                                                                                                                                                             Taxpayer,return as a later.surviving spouse, seeDeath of a                                                                                                                                                            TIP                                               yearIf youAGIcannotor priorlocateyearyourPIN,prioruse

maythe annualizedreduce theincomeamountinstallmentof your penalty.method                                                                                                                                                                                                                 Child’s Return                                                                                                                                                                                                                                                          thequestElectronic. This canFilingbe foundPINatRe-
But you must file Form 2210 because the                                                                                                                                                                                                                                                  If your child cannot sign the return, either                                                                                                                                                                          IRS.gov. Click on “Tools” and then “Elec-
IRS cannot figure your penalty under this                                                                                                                                                                                                                                                parent can sign the child’s name in the                                                                                                                                                                               tronic Filing PIN Request.” Or you can call
method. See the Instructions for Form 2210                                                                                                                                                                                                                                               space provided. Then, enter “By (your sig-                                                                                                                                                                            1-866-704-7388.

ablefor2210.otherto lowersituationsyour penaltyin whichbyyoufilingmayFormbe                                                                                                                                                                                                              Daytimenature), parentPhonefor minorNumberchild.”                                                                                                                                                                     Practitionerpractitionermethod allowstoPIN.enteryou toTheorauthorizegeneratePractitioneryouryourPINPIN.tax
                                                                                                                                                                                                                                                                                         Providing your daytime phone number may                                                                                                                                                                               The practitioner can provide you with de-
                                                                                                                                                                                                                                                                                         help speed the processing of your return.                                                                                                                                                                             tails.
                                                                                                                                                                                                                                                                                         We may have questions about items on
Third Party Designee                                                                                                                                                                                                                                                                     your return, such as the earned income                                                                                                                                                                                Form 8453.                                        You must send in a paper
If you want to allow your preparer, a friend,                                                                                                                                                                                                                                            credit, credit for child and dependent care                                                                                                                                                                           Form 8453 if you have to attach certain
a family member, or any other person you                                                                                                                                                                                                                                                 expenses, etc. If you answer our questions                                                                                                                                                                            forms or other documents that cannot be
choose to discuss your 2011 tax return with                                                                                                                                                                                                                                              over the phone, we may be able to continue                                                                                                                                                                            electronically filed. For details, see Form
the IRS, check the “Yes” box in the “Third                                                                                                                                                                                                                                               processing your return without mailing you                                                                                                                                                                            8453.
Need more information or forms? Visit IRS.gov.                                                                                                                                                                                                                                                                                                                      - 72 -

- 73 -

Page 73 of 100 of Instructions 1040                                                                                                                                               13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                              Preparer Tax Identification Number                                                    quence No.” shown in the upper right cor-
Identity Protection                                                           (PTIN) in the space provided. The preparermust give you a copy of the return for your ner of the schedule or form. If you havesupporting statements, arrange them in the

PINpersonalIf the IRSidentificationgave you annumberidentity(PIN)protectionbe-butrecords.yourdoesreturn.Someonenot chargewhoyoupreparesshould notyoursignreturn     correspondencesamesupportquiredordertoanddoasattachso.theAttachorschedulesthemotheralast.itemscopyorDoofunlessformsnotFormsattachtheyre-
cause you were a victim of identity theft,                                                                                                                          W-2 and 2439 to the front of Form 1040. If
enter it in the spaces provided below your                                                                                                                          you received a Form W-2c (a corrected
daytime phone number. If the IRS has not                                                                                                                            Form W-2), attach a copy of your original
given you this type of number, leave these                                    Assemble Your Return                                                                  Forms W-2 and any Forms W-2c. Also at-
spaces blank.                                                                 Assemble any schedules and forms behind                                               tach Forms W-2G and 1099-R to the front
                                                                              Form 1040 in order of the “Attachment Se-                                             of Form 1040 if tax was withheld.

Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare your
return must sign it and include their

                                                                                                            - 73 -                            Need more information or forms? Visit IRS.gov.

- 74 -

Page 74 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                                      See the instructions for line 44 to see if you must                                                                                                                                                                               Sample Table
                                                                                                                !                     use the Tax Table below to figure your tax.                                                                                                                                                                                       At                                       But                                           Single                   Married  Married  Head 
2011                                                                                            CAUTION                                                                                                                                                                                                                                                                 Least                                    Less                                                                   ling                     ling                     of a 
                                                                                                Example. Mr. and Mrs. Brown are filing a joint return. Their                                                                                                                                                                                                                                                     Than                                                                   jointly                  sepa-                    house-
                                                                                                taxable income on Form 1040, line 43, is $25,300. First, they                                                                                                                                                                                                                                                                                                                               *                    rately                   hold
Tax Table                                                                                       find the $25,300–25,350 taxable income line. Next, they find                                                                                                                                                                                                                                                                                                                            Your tax is—
                                                                                                the column for married filing jointly and read down the column.                                                                                                                                                                                                         25,200 25,250                                                                          3,359                    2,934                    3,359                    3,176
                                                                                                The amount shown where the taxable income line and filing                                                                                                                                                                                                               25,250 25,300                                                                          3,366                    2,941                    3,366                    3,184
                                                                                                status column meet is $2,949. This is the tax amount they                                                                                                                                                                                                               25,300 25,350                                                                          3,374                    2,949                    3,374                    3,191
                                                                                                should enter on Form 1040, line 44.                                                                                                                                                                                                                                     25,350 25,400                                                                          3,381                    2,956                    3,381                    3,199

If line 43                                                                                                                            If line 43                                                                                                                                                                                                                        If line 43
(taxable                                                                   And you are—                                               (taxable                                                                                                                             And you are—                                                                                 (taxable                                                                                                        And you are—
income) is—                                                                                                                           income) is—                                                                                                                                                                                                                       income) is—
At                          But                         Single             Married Married Head                                       At                                                 But                                                Single                         Married Married Head                                                                         At                                       But                                           Single                   Married Married Head
least                       less                                           filing               filing             of a               least                                              less                                                                              filing                         filing                         of a                           least                                    less                                                                   filing                   filing                   of a
                            than                                           jointly              sepa-              house-                                                                than                                                                              jointly                        sepa-                          house-                                                                  than                                                                   jointly                  sepa-                    house-
                                                                           *                    rately             hold                                                                                                                                                    *                              rately                         hold                                                                                                                                           *                        rately                   hold
                                                                           Your tax is—                                                                                                                                                                                    Your tax is—                                                                                                                                                                                                 Your tax is—
   0                             5                      0                    0                  0                       0             1,300                                              1,325                                              131                            131                            131                            131                            2,700                                    2,725                                         271                      271                      271                      271
   5                            15                      1                    1                  1                       1             1,325                                              1,350                                              134                            134                            134                            134                            2,725                                    2,750                                         274                      274                      274                      274
   15                           25                      2                    2                  2                       2             1,350                                              1,375                                              136                            136                            136                            136                            2,750                                    2,775                                         276                      276                      276                      276
   25                           50                      4                    4                  4                       4             1,375                                              1,400                                              139                            139                            139                            139                            2,775                                    2,800                                         279                      279                      279                      279
   5075                     10075                       96                   96                 96                      69            1,4251,400                                         1,4501,425                                         144141                         144141                         144141                         144141                         2,8252,800                               2,8502,825                                    284281                   284281                   284281                   281284
100                         125                         11                   11                 11                 11                 1,450                                              1,475                                              146                            146                            146                            146                            2,850                                    2,875                                         286                      286                      286                      286
125                         150                         14                   14                 14                 14                 1,475                                              1,500                                              149                            149                            149                            149                            2,875                                    2,900                                         289                      289                      289                      289

200150225175                225175250200                21162419             21241619           24211619           24161921           1,5251,5751,5001,550                               1,5501,5251,6001,575                               151159156154                   159151156154                   156159151154                   156159151154                   2,9002,9502,9252,975                     2,9252,9503,0002,975                          296294291299             294291299296             296299294291             294296299291
250                         275                         26                   26                 26                 26                 1,600                                              1,625                                              161                            161                            161                            161

450375325350475275300400425 300450425475400375350325500 494629313941443436   364431294934463941 463941493134362944 343944462949313641 1,8501,6501,7001,7251,7751,8251,8001,6751,7501,625 1,6501,8751,8251,7001,8001,7501,7751,6751,8501,725 169181171186174176164166184179 181171174176166169179184186164 181164169174176179171184186166 176166179171174184164181169186 3,1003,3503,2003,2503,3003,1503,0503,0003,000 3,2503,4003,1003,3503,2003,0503,3003,150 303328313308338333323318 308303323338333313328318 313338333318308323328303 308313338323328303318333

500525575550                525550575600                59515654             59565154           59515456           56515459           1,8751,9001,9251,950                               1,9251,9001,9501,975                               196191194189                   194191196189                   191196189194                   189191194196                   3,5503,4003,5003,450                     3,4503,5003,6003,550                          353348343358             348343358353             353358348343             348353358343

600625775725650750675800700 725800750775825625675700650 816961647471766679   617464667981697176 797661667481647169 667471817664796961 2,0752,1002,0001,9752,0252,0502,000 2,0752,0502,0002,1002,1252,025                                    211209199204206201             204206199209201211             201204199206211209             201206199209211204             3,8503,7503,8003,6003,6503,9003,7003,950 3,9003,8503,8003,7503,6503,7004,0003,950      368363393373378398388383 373393383363388398368378 378363398368393373388383 368383398373393363388378
825850                      875850                      8684                 8486               8684               8486               2,1252,150                                         2,1752,150                                         216214                         216214                         214216                         216214                         4,000
875                         900                         89                   89                 89                 89                 2,175                                              2,200                                              219                            219                            219                            219                            4,000                                    4,050                                         403                      403                      403                      403
900                         925                         91                   91                 91                 91                 2,200                                              2,225                                              221                            221                            221                            221                            4,050                                    4,100                                         408                      408                      408                      408
925                         950                         94                   94                 94                 94                 2,225                                              2,250                                              224                            224                            224                            224                            4,100                                    4,150                                         413                      413                      413                      413
950                         975                         96                   96                 96                 96                 2,250                                              2,275                                              226                            226                            226                            226                            4,150                                    4,200                                         418                      418                      418                      418
975                         1,000                       99                   99                 99                 99                 2,275                                              2,300                                              229                            229                            229                            229                            4,200                                    4,250                                         423                      423                      423                      423
                                                                                                                                      2,300                                              2,325                                              231                            231                            231                            231                            4,250                                    4,300                                         428                      428                      428                      428
1,000                                                                                                                                 2,325                                              2,350                                              234                            234                            234                            234                            4,300                                    4,350                                         433                      433                      433                      433
                                                                                                                                      2,350                                              2,375                                              236                            236                            236                            236                            4,350                                    4,400                                         438                      438                      438                      438

1,0001,0251,0751,050        1,0251,0501,0751,100        109101106104       109106101104         109101104106       106101104109       2,3752,4002,4252,450                               2,4252,4002,4502,475                               246241244239                   244241246239                   241246239244                   239241244246                   4,5504,4004,5004,450                     4,4504,5004,6004,550                          453448443458             448443458453             453458448443             448453458443

1,1001,1251,1751,150        1,1251,1501,1751,200        119111116114       119116111114         119111114116       116111114119       2,4752,5002,5252,550                               2,5252,5002,5502,575                               256251254249                   254251256249                   251256249254                   249251254256                   4,7504,6004,7004,650                     4,6504,7004,8004,750                          473468463478             468463478473             473478468463             468473478463

1,2001,2251,2751,250        1,2251,2501,2751,300        129121126124       129126121124         129121124126       126121124129       2,5752,6002,6252,650                               2,6252,6002,6502,675                               266261264259                   264261266259                   261266259264                   259261264266                   4,9504,8004,9004,850                     4,8504,9005,0004,950                          493488483498             488483498493             493498488483             488493498483
                                                                                                                                      2,675                                              2,700                                              269                            269                            269                            269

* This column must also be used by a qualifying widow(er).                                                                                                                                                                                                                                                                                                                                                                                                                                                       (Continued)
                                                                                                                                                                                                                                            - 74 -

- 75 -

Page 75 of 100 of Instructions 1040                                                                     13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                        2011 Tax Table– Continued
If line 43                                    If line 43                                    If line 43
(taxable                And you are—          (taxable                And you are—          (taxable             And you are—
income) is—                                   income) is—                                   income) is—
At    But        Single Married Married Head  At     But       Single Married Married Head  At     But    Single Married Married Head
least less              filing  filing of a   least  less             filing  filing of a   least  less          filing  filing of a
      than              jointly sepa-  house-        than             jointly sepa-  house-        than          jointly sepa-  house-
                        *       rately hold                           *       rately hold                        *       rately hold
                        Your tax is—                                  Your tax is—                               Your tax is—
5,000                                         8,000                                         11,000
5,000      5,050 503    503     503    503    8,000      8,050 803    803     803    803    11,000 11,050 1,229  1,103   1,229  1,103
5,050      5,100 508    508     508    508    8,050      8,100 808    808     808    808    11,050 11,100 1,236  1,108   1,236  1,108
5,100      5,150 513    513     513    513    8,100      8,150 813    813     813    813    11,100 11,150 1,244  1,113   1,244  1,113
5,150      5,200 518    518     518    518    8,150      8,200 818    818     818    818    11,150 11,200 1,251  1,118   1,251  1,118
5,200      5,250 523    523     523    523    8,200      8,250 823    823     823    823    11,200 11,250 1,259  1,123   1,259  1,123
5,250      5,300 528    528     528    528    8,250      8,300 828    828     828    828    11,250 11,300 1,266  1,128   1,266  1,128
5,300      5,350 533    533     533    533    8,300      8,350 833    833     833    833    11,300 11,350 1,274  1,133   1,274  1,133
5,350      5,400 538    538     538    538    8,350      8,400 838    838     838    838    11,350 11,400 1,281  1,138   1,281  1,138
5,400      5,450 543    543     543    543    8,400      8,450 843    843     843    843    11,400 11,450 1,289  1,143   1,289  1,143
5,450      5,500 548    548     548    548    8,450      8,500 848    848     848    848    11,450 11,500 1,296  1,148   1,296  1,148
5,500      5,550 553    553     553    553    8,500      8,550 854    853     854    853    11,500 11,550 1,304  1,153   1,304  1,153
5,550      5,600 558    558     558    558    8,550      8,600 861    858     861    858    11,550 11,600 1,311  1,158   1,311  1,158
5,600      5,650 563    563     563    563    8,600      8,650 869    863     869    863    11,600 11,650 1,319  1,163   1,319  1,163
5,650      5,700 568    568     568    568    8,650      8,700 876    868     876    868    11,650 11,700 1,326  1,168   1,326  1,168
5,700      5,750 573    573     573    573    8,700      8,750 884    873     884    873    11,700 11,750 1,334  1,173   1,334  1,173
5,750      5,800 578    578     578    578    8,750      8,800 891    878     891    878    11,750 11,800 1,341  1,178   1,341  1,178
5,800      5,850 583    583     583    583    8,800      8,850 899    883     899    883    11,800 11,850 1,349  1,183   1,349  1,183
5,850      5,900 588    588     588    588    8,850      8,900 906    888     906    888    11,850 11,900 1,356  1,188   1,356  1,188
5,900      5,950 593    593     593    593    8,900      8,950 914    893     914    893    11,900 11,950 1,364  1,193   1,364  1,193
5,950      6,000 598    598     598    598    8,950      9,000 921    898     921    898    11,950 12,000 1,371  1,198   1,371  1,198
6,000                                         9,000                                         12,000
6,000      6,050 603    603     603    603    9,000      9,050 929    903     929    903    12,000 12,050 1,379  1,203   1,379  1,203
6,050      6,100 608    608     608    608    9,050      9,100 936    908     936    908    12,050 12,100 1,386  1,208   1,386  1,208
6,100      6,150 613    613     613    613    9,100      9,150 944    913     944    913    12,100 12,150 1,394  1,213   1,394  1,213
6,150      6,200 618    618     618    618    9,150      9,200 951    918     951    918    12,150 12,200 1,401  1,218   1,401  1,219
6,200      6,250 623    623     623    623    9,200      9,250 959    923     959    923    12,200 12,250 1,409  1,223   1,409  1,226
6,250      6,300 628    628     628    628    9,250      9,300 966    928     966    928    12,250 12,300 1,416  1,228   1,416  1,234
6,300      6,350 633    633     633    633    9,300      9,350 974    933     974    933    12,300 12,350 1,424  1,233   1,424  1,241
6,350      6,400 638    638     638    638    9,350      9,400 981    938     981    938    12,350 12,400 1,431  1,238   1,431  1,249
6,400      6,450 643    643     643    643    9,400      9,450 989    943     989    943    12,400 12,450 1,439  1,243   1,439  1,256
6,450      6,500 648    648     648    648    9,450      9,500 996    948     996    948    12,450 12,500 1,446  1,248   1,446  1,264
6,500      6,550 653    653     653    653    9,500      9,550 1,004  953     1,004  953    12,500 12,550 1,454  1,253   1,454  1,271
6,550      6,600 658    658     658    658    9,550      9,600 1,011  958     1,011  958    12,550 12,600 1,461  1,258   1,461  1,279
6,600      6,650 663    663     663    663    9,600      9,650 1,019  963     1,019  963    12,600 12,650 1,469  1,263   1,469  1,286
6,650      6,700 668    668     668    668    9,650      9,700 1,026  968     1,026  968    12,650 12,700 1,476  1,268   1,476  1,294
6,700      6,750 673    673     673    673    9,700      9,750 1,034  973     1,034  973    12,700 12,750 1,484  1,273   1,484  1,301
6,750      6,800 678    678     678    678    9,750      9,800 1,041  978     1,041  978    12,750 12,800 1,491  1,278   1,491  1,309
6,800      6,850 683    683     683    683    9,800      9,850 1,049  983     1,049  983    12,800 12,850 1,499  1,283   1,499  1,316
6,850      6,900 688    688     688    688    9,850      9,900 1,056  988     1,056  988    12,850 12,900 1,506  1,288   1,506  1,324
6,900      6,950 693    693     693    693    9,900      9,950 1,064  993     1,064  993    12,900 12,950 1,514  1,293   1,514  1,331
6,950      7,000 698    698     698    698    9,950  10,000    1,071  998     1,071  998    12,950 13,000 1,521  1,298   1,521  1,339
7,000                                         10,000                                        13,000
7,000      7,050 703    703     703    703    10,000 10,050    1,079  1,003   1,079  1,003  13,000 13,050 1,529  1,303   1,529  1,346
7,050      7,100 708    708     708    708    10,050 10,100    1,086  1,008   1,086  1,008  13,050 13,100 1,536  1,308   1,536  1,354
7,100      7,150 713    713     713    713    10,100 10,150    1,094  1,013   1,094  1,013  13,100 13,150 1,544  1,313   1,544  1,361
7,150      7,200 718    718     718    718    10,150 10,200    1,101  1,018   1,101  1,018  13,150 13,200 1,551  1,318   1,551  1,369
7,200      7,250 723    723     723    723    10,200 10,250    1,109  1,023   1,109  1,023  13,200 13,250 1,559  1,323   1,559  1,376
7,250      7,300 728    728     728    728    10,250 10,300    1,116  1,028   1,116  1,028  13,250 13,300 1,566  1,328   1,566  1,384
7,300      7,350 733    733     733    733    10,300 10,350    1,124  1,033   1,124  1,033  13,300 13,350 1,574  1,333   1,574  1,391
7,350      7,400 738    738     738    738    10,350 10,400    1,131  1,038   1,131  1,038  13,350 13,400 1,581  1,338   1,581  1,399
7,400      7,450 743    743     743    743    10,400 10,450    1,139  1,043   1,139  1,043  13,400 13,450 1,589  1,343   1,589  1,406
7,450      7,500 748    748     748    748    10,450 10,500    1,146  1,048   1,146  1,048  13,450 13,500 1,596  1,348   1,596  1,414
7,500      7,550 753    753     753    753    10,500 10,550    1,154  1,053   1,154  1,053  13,500 13,550 1,604  1,353   1,604  1,421
7,550      7,600 758    758     758    758    10,550 10,600    1,161  1,058   1,161  1,058  13,550 13,600 1,611  1,358   1,611  1,429
7,600      7,650 763    763     763    763    10,600 10,650    1,169  1,063   1,169  1,063  13,600 13,650 1,619  1,363   1,619  1,436
7,650      7,700 768    768     768    768    10,650 10,700    1,176  1,068   1,176  1,068  13,650 13,700 1,626  1,368   1,626  1,444
7,700      7,750 773    773     773    773    10,700 10,750    1,184  1,073   1,184  1,073  13,700 13,750 1,634  1,373   1,634  1,451
7,750      7,800 778    778     778    778    10,750 10,800    1,191  1,078   1,191  1,078  13,750 13,800 1,641  1,378   1,641  1,459
7,800      7,850 783    783     783    783    10,800 10,850    1,199  1,083   1,199  1,083  13,800 13,850 1,649  1,383   1,649  1,466
7,850      7,900 788    788     788    788    10,850 10,900    1,206  1,088   1,206  1,088  13,850 13,900 1,656  1,388   1,656  1,474
7,900      7,950 793    793     793    793    10,900 10,950    1,214  1,093   1,214  1,093  13,900 13,950 1,664  1,393   1,664  1,481
7,950      8,000 798    798     798    798    10,950 11,000    1,221  1,098   1,221  1,098  13,950 14,000 1,671  1,398   1,671  1,489

* This column must also be used by a qualifying widow(er).                                                               (Continued)
                                                               - 75 -

- 76 -

Page 76 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
14,000                                     17,000                                       20,000
14,000 14,050 1,679  1,403   1,679  1,496  17,000 17,050   2,129  1,704   2,129  1,946  20,000 20,050 2,579  2,154   2,579  2,396
14,050 14,100 1,686  1,408   1,686  1,504  17,050 17,100   2,136  1,711   2,136  1,954  20,050 20,100 2,586  2,161   2,586  2,404
14,100 14,150 1,694  1,413   1,694  1,511  17,100 17,150   2,144  1,719   2,144  1,961  20,100 20,150 2,594  2,169   2,594  2,411
14,150 14,200 1,701  1,418   1,701  1,519  17,150 17,200   2,151  1,726   2,151  1,969  20,150 20,200 2,601  2,176   2,601  2,419
14,200 14,250 1,709  1,423   1,709  1,526  17,200 17,250   2,159  1,734   2,159  1,976  20,200 20,250 2,609  2,184   2,609  2,426
14,250 14,300 1,716  1,428   1,716  1,534  17,250 17,300   2,166  1,741   2,166  1,984  20,250 20,300 2,616  2,191   2,616  2,434
14,300 14,350 1,724  1,433   1,724  1,541  17,300 17,350   2,174  1,749   2,174  1,991  20,300 20,350 2,624  2,199   2,624  2,441
14,350 14,400 1,731  1,438   1,731  1,549  17,350 17,400   2,181  1,756   2,181  1,999  20,350 20,400 2,631  2,206   2,631  2,449
14,400 14,450 1,739  1,443   1,739  1,556  17,400 17,450   2,189  1,764   2,189  2,006  20,400 20,450 2,639  2,214   2,639  2,456
14,450 14,500 1,746  1,448   1,746  1,564  17,450 17,500   2,196  1,771   2,196  2,014  20,450 20,500 2,646  2,221   2,646  2,464
14,500 14,550 1,754  1,453   1,754  1,571  17,500 17,550   2,204  1,779   2,204  2,021  20,500 20,550 2,654  2,229   2,654  2,471
14,550 14,600 1,761  1,458   1,761  1,579  17,550 17,600   2,211  1,786   2,211  2,029  20,550 20,600 2,661  2,236   2,661  2,479
14,600 14,650 1,769  1,463   1,769  1,586  17,600 17,650   2,219  1,794   2,219  2,036  20,600 20,650 2,669  2,244   2,669  2,486
14,650 14,700 1,776  1,468   1,776  1,594  17,650 17,700   2,226  1,801   2,226  2,044  20,650 20,700 2,676  2,251   2,676  2,494
14,700 14,750 1,784  1,473   1,784  1,601  17,700 17,750   2,234  1,809   2,234  2,051  20,700 20,750 2,684  2,259   2,684  2,501
14,750 14,800 1,791  1,478   1,791  1,609  17,750 17,800   2,241  1,816   2,241  2,059  20,750 20,800 2,691  2,266   2,691  2,509
14,800 14,850 1,799  1,483   1,799  1,616  17,800 17,850   2,249  1,824   2,249  2,066  20,800 20,850 2,699  2,274   2,699  2,516
14,850 14,900 1,806  1,488   1,806  1,624  17,850 17,900   2,256  1,831   2,256  2,074  20,850 20,900 2,706  2,281   2,706  2,524
14,900 14,950 1,814  1,493   1,814  1,631  17,900 17,950   2,264  1,839   2,264  2,081  20,900 20,950 2,714  2,289   2,714  2,531
14,950 15,000 1,821  1,498   1,821  1,639  17,950 18,000   2,271  1,846   2,271  2,089  20,950 21,000 2,721  2,296   2,721  2,539
15,000                                     18,000                                       21,000
15,000 15,050 1,829  1,503   1,829  1,646  18,000 18,050   2,279  1,854   2,279  2,096  21,000 21,050 2,729  2,304   2,729  2,546
15,050 15,100 1,836  1,508   1,836  1,654  18,050 18,100   2,286  1,861   2,286  2,104  21,050 21,100 2,736  2,311   2,736  2,554
15,100 15,150 1,844  1,513   1,844  1,661  18,100 18,150   2,294  1,869   2,294  2,111  21,100 21,150 2,744  2,319   2,744  2,561
15,150 15,200 1,851  1,518   1,851  1,669  18,150 18,200   2,301  1,876   2,301  2,119  21,150 21,200 2,751  2,326   2,751  2,569
15,200 15,250 1,859  1,523   1,859  1,676  18,200 18,250   2,309  1,884   2,309  2,126  21,200 21,250 2,759  2,334   2,759  2,576
15,250 15,300 1,866  1,528   1,866  1,684  18,250 18,300   2,316  1,891   2,316  2,134  21,250 21,300 2,766  2,341   2,766  2,584
15,300 15,350 1,874  1,533   1,874  1,691  18,300 18,350   2,324  1,899   2,324  2,141  21,300 21,350 2,774  2,349   2,774  2,591
15,350 15,400 1,881  1,538   1,881  1,699  18,350 18,400   2,331  1,906   2,331  2,149  21,350 21,400 2,781  2,356   2,781  2,599
15,400 15,450 1,889  1,543   1,889  1,706  18,400 18,450   2,339  1,914   2,339  2,156  21,400 21,450 2,789  2,364   2,789  2,606
15,450 15,500 1,896  1,548   1,896  1,714  18,450 18,500   2,346  1,921   2,346  2,164  21,450 21,500 2,796  2,371   2,796  2,614
15,500 15,550 1,904  1,553   1,904  1,721  18,500 18,550   2,354  1,929   2,354  2,171  21,500 21,550 2,804  2,379   2,804  2,621
15,550 15,600 1,911  1,558   1,911  1,729  18,550 18,600   2,361  1,936   2,361  2,179  21,550 21,600 2,811  2,386   2,811  2,629
15,600 15,650 1,919  1,563   1,919  1,736  18,600 18,650   2,369  1,944   2,369  2,186  21,600 21,650 2,819  2,394   2,819  2,636
15,650 15,700 1,926  1,568   1,926  1,744  18,650 18,700   2,376  1,951   2,376  2,194  21,650 21,700 2,826  2,401   2,826  2,644
15,700 15,750 1,934  1,573   1,934  1,751  18,700 18,750   2,384  1,959   2,384  2,201  21,700 21,750 2,834  2,409   2,834  2,651
15,750 15,800 1,941  1,578   1,941  1,759  18,750 18,800   2,391  1,966   2,391  2,209  21,750 21,800 2,841  2,416   2,841  2,659
15,800 15,850 1,949  1,583   1,949  1,766  18,800 18,850   2,399  1,974   2,399  2,216  21,800 21,850 2,849  2,424   2,849  2,666
15,850 15,900 1,956  1,588   1,956  1,774  18,850 18,900   2,406  1,981   2,406  2,224  21,850 21,900 2,856  2,431   2,856  2,674
15,900 15,950 1,964  1,593   1,964  1,781  18,900 18,950   2,414  1,989   2,414  2,231  21,900 21,950 2,864  2,439   2,864  2,681
15,950 16,000 1,971  1,598   1,971  1,789  18,950 19,000   2,421  1,996   2,421  2,239  21,950 22,000 2,871  2,446   2,871  2,689
16,000                                     19,000                                       22,000
16,000 16,050 1,979  1,603   1,979  1,796  19,000 19,050   2,429  2,004   2,429  2,246  22,000 22,050 2,879  2,454   2,879  2,696
16,050 16,100 1,986  1,608   1,986  1,804  19,050 19,100   2,436  2,011   2,436  2,254  22,050 22,100 2,886  2,461   2,886  2,704
16,100 16,150 1,994  1,613   1,994  1,811  19,100 19,150   2,444  2,019   2,444  2,261  22,100 22,150 2,894  2,469   2,894  2,711
16,150 16,200 2,001  1,618   2,001  1,819  19,150 19,200   2,451  2,026   2,451  2,269  22,150 22,200 2,901  2,476   2,901  2,719
16,200 16,250 2,009  1,623   2,009  1,826  19,200 19,250   2,459  2,034   2,459  2,276  22,200 22,250 2,909  2,484   2,909  2,726
16,250 16,300 2,016  1,628   2,016  1,834  19,250 19,300   2,466  2,041   2,466  2,284  22,250 22,300 2,916  2,491   2,916  2,734
16,300 16,350 2,024  1,633   2,024  1,841  19,300 19,350   2,474  2,049   2,474  2,291  22,300 22,350 2,924  2,499   2,924  2,741
16,350 16,400 2,031  1,638   2,031  1,849  19,350 19,400   2,481  2,056   2,481  2,299  22,350 22,400 2,931  2,506   2,931  2,749
16,400 16,450 2,039  1,643   2,039  1,856  19,400 19,450   2,489  2,064   2,489  2,306  22,400 22,450 2,939  2,514   2,939  2,756
16,450 16,500 2,046  1,648   2,046  1,864  19,450 19,500   2,496  2,071   2,496  2,314  22,450 22,500 2,946  2,521   2,946  2,764
16,500 16,550 2,054  1,653   2,054  1,871  19,500 19,550   2,504  2,079   2,504  2,321  22,500 22,550 2,954  2,529   2,954  2,771
16,550 16,600 2,061  1,658   2,061  1,879  19,550 19,600   2,511  2,086   2,511  2,329  22,550 22,600 2,961  2,536   2,961  2,779
16,600 16,650 2,069  1,663   2,069  1,886  19,600 19,650   2,519  2,094   2,519  2,336  22,600 22,650 2,969  2,544   2,969  2,786
16,650 16,700 2,076  1,668   2,076  1,894  19,650 19,700   2,526  2,101   2,526  2,344  22,650 22,700 2,976  2,551   2,976  2,794
16,700 16,750 2,084  1,673   2,084  1,901  19,700 19,750   2,534  2,109   2,534  2,351  22,700 22,750 2,984  2,559   2,984  2,801
16,750 16,800 2,091  1,678   2,091  1,909  19,750 19,800   2,541  2,116   2,541  2,359  22,750 22,800 2,991  2,566   2,991  2,809
16,800 16,850 2,099  1,683   2,099  1,916  19,800 19,850   2,549  2,124   2,549  2,366  22,800 22,850 2,999  2,574   2,999  2,816
16,850 16,900 2,106  1,688   2,106  1,924  19,850 19,900   2,556  2,131   2,556  2,374  22,850 22,900 3,006  2,581   3,006  2,824
16,900 16,950 2,114  1,693   2,114  1,931  19,900 19,950   2,564  2,139   2,564  2,381  22,900 22,950 3,014  2,589   3,014  2,831
16,950 17,000 2,121  1,698   2,121  1,939  19,950 20,000   2,571  2,146   2,571  2,389  22,950 23,000 3,021  2,596   3,021  2,839

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 76 -

- 77 -

Page 77 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                    2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
23,000                                     26,000                                       29,000
23,000 23,050 3,029  2,604   3,029  2,846  26,000 26,050   3,479  3,054   3,479  3,296  29,000 29,050 3,929  3,504   3,929  3,746
23,050 23,100 3,036  2,611   3,036  2,854  26,050 26,100   3,486  3,061   3,486  3,304  29,050 29,100 3,936  3,511   3,936  3,754
23,100 23,150 3,044  2,619   3,044  2,861  26,100 26,150   3,494  3,069   3,494  3,311  29,100 29,150 3,944  3,519   3,944  3,761
23,150 23,200 3,051  2,626   3,051  2,869  26,150 26,200   3,501  3,076   3,501  3,319  29,150 29,200 3,951  3,526   3,951  3,769
23,200 23,250 3,059  2,634   3,059  2,876  26,200 26,250   3,509  3,084   3,509  3,326  29,200 29,250 3,959  3,534   3,959  3,776
23,250 23,300 3,066  2,641   3,066  2,884  26,250 26,300   3,516  3,091   3,516  3,334  29,250 29,300 3,966  3,541   3,966  3,784
23,300 23,350 3,074  2,649   3,074  2,891  26,300 26,350   3,524  3,099   3,524  3,341  29,300 29,350 3,974  3,549   3,974  3,791
23,350 23,400 3,081  2,656   3,081  2,899  26,350 26,400   3,531  3,106   3,531  3,349  29,350 29,400 3,981  3,556   3,981  3,799
23,400 23,450 3,089  2,664   3,089  2,906  26,400 26,450   3,539  3,114   3,539  3,356  29,400 29,450 3,989  3,564   3,989  3,806
23,450 23,500 3,096  2,671   3,096  2,914  26,450 26,500   3,546  3,121   3,546  3,364  29,450 29,500 3,996  3,571   3,996  3,814
23,500 23,550 3,104  2,679   3,104  2,921  26,500 26,550   3,554  3,129   3,554  3,371  29,500 29,550 4,004  3,579   4,004  3,821
23,550 23,600 3,111  2,686   3,111  2,929  26,550 26,600   3,561  3,136   3,561  3,379  29,550 29,600 4,011  3,586   4,011  3,829
23,600 23,650 3,119  2,694   3,119  2,936  26,600 26,650   3,569  3,144   3,569  3,386  29,600 29,650 4,019  3,594   4,019  3,836
23,650 23,700 3,126  2,701   3,126  2,944  26,650 26,700   3,576  3,151   3,576  3,394  29,650 29,700 4,026  3,601   4,026  3,844
23,700 23,750 3,134  2,709   3,134  2,951  26,700 26,750   3,584  3,159   3,584  3,401  29,700 29,750 4,034  3,609   4,034  3,851
23,750 23,800 3,141  2,716   3,141  2,959  26,750 26,800   3,591  3,166   3,591  3,409  29,750 29,800 4,041  3,616   4,041  3,859
23,800 23,850 3,149  2,724   3,149  2,966  26,800 26,850   3,599  3,174   3,599  3,416  29,800 29,850 4,049  3,624   4,049  3,866
23,850 23,900 3,156  2,731   3,156  2,974  26,850 26,900   3,606  3,181   3,606  3,424  29,850 29,900 4,056  3,631   4,056  3,874
23,900 23,950 3,164  2,739   3,164  2,981  26,900 26,950   3,614  3,189   3,614  3,431  29,900 29,950 4,064  3,639   4,064  3,881
23,950 24,000 3,171  2,746   3,171  2,989  26,950 27,000   3,621  3,196   3,621  3,439  29,950 30,000 4,071  3,646   4,071  3,889
24,000                                     27,000                                       30,000
24,000 24,050 3,179  2,754   3,179  2,996  27,000 27,050   3,629  3,204   3,629  3,446  30,000 30,050 4,079  3,654   4,079  3,896
24,050 24,100 3,186  2,761   3,186  3,004  27,050 27,100   3,636  3,211   3,636  3,454  30,050 30,100 4,086  3,661   4,086  3,904
24,100 24,150 3,194  2,769   3,194  3,011  27,100 27,150   3,644  3,219   3,644  3,461  30,100 30,150 4,094  3,669   4,094  3,911
24,150 24,200 3,201  2,776   3,201  3,019  27,150 27,200   3,651  3,226   3,651  3,469  30,150 30,200 4,101  3,676   4,101  3,919
24,200 24,250 3,209  2,784   3,209  3,026  27,200 27,250   3,659  3,234   3,659  3,476  30,200 30,250 4,109  3,684   4,109  3,926
24,250 24,300 3,216  2,791   3,216  3,034  27,250 27,300   3,666  3,241   3,666  3,484  30,250 30,300 4,116  3,691   4,116  3,934
24,300 24,350 3,224  2,799   3,224  3,041  27,300 27,350   3,674  3,249   3,674  3,491  30,300 30,350 4,124  3,699   4,124  3,941
24,350 24,400 3,231  2,806   3,231  3,049  27,350 27,400   3,681  3,256   3,681  3,499  30,350 30,400 4,131  3,706   4,131  3,949
24,400 24,450 3,239  2,814   3,239  3,056  27,400 27,450   3,689  3,264   3,689  3,506  30,400 30,450 4,139  3,714   4,139  3,956
24,450 24,500 3,246  2,821   3,246  3,064  27,450 27,500   3,696  3,271   3,696  3,514  30,450 30,500 4,146  3,721   4,146  3,964
24,500 24,550 3,254  2,829   3,254  3,071  27,500 27,550   3,704  3,279   3,704  3,521  30,500 30,550 4,154  3,729   4,154  3,971
24,550 24,600 3,261  2,836   3,261  3,079  27,550 27,600   3,711  3,286   3,711  3,529  30,550 30,600 4,161  3,736   4,161  3,979
24,600 24,650 3,269  2,844   3,269  3,086  27,600 27,650   3,719  3,294   3,719  3,536  30,600 30,650 4,169  3,744   4,169  3,986
24,650 24,700 3,276  2,851   3,276  3,094  27,650 27,700   3,726  3,301   3,726  3,544  30,650 30,700 4,176  3,751   4,176  3,994
24,700 24,750 3,284  2,859   3,284  3,101  27,700 27,750   3,734  3,309   3,734  3,551  30,700 30,750 4,184  3,759   4,184  4,001
24,750 24,800 3,291  2,866   3,291  3,109  27,750 27,800   3,741  3,316   3,741  3,559  30,750 30,800 4,191  3,766   4,191  4,009
24,800 24,850 3,299  2,874   3,299  3,116  27,800 27,850   3,749  3,324   3,749  3,566  30,800 30,850 4,199  3,774   4,199  4,016
24,850 24,900 3,306  2,881   3,306  3,124  27,850 27,900   3,756  3,331   3,756  3,574  30,850 30,900 4,206  3,781   4,206  4,024
24,900 24,950 3,314  2,889   3,314  3,131  27,900 27,950   3,764  3,339   3,764  3,581  30,900 30,950 4,214  3,789   4,214  4,031
24,950 25,000 3,321  2,896   3,321  3,139  27,950 28,000   3,771  3,346   3,771  3,589  30,950 31,000 4,221  3,796   4,221  4,039
25,000                                     28,000                                       31,000
25,000 25,050 3,329  2,904   3,329  3,146  28,000 28,050   3,779  3,354   3,779  3,596  31,000 31,050 4,229  3,804   4,229  4,046
25,050 25,100 3,336  2,911   3,336  3,154  28,050 28,100   3,786  3,361   3,786  3,604  31,050 31,100 4,236  3,811   4,236  4,054
25,100 25,150 3,344  2,919   3,344  3,161  28,100 28,150   3,794  3,369   3,794  3,611  31,100 31,150 4,244  3,819   4,244  4,061
25,150 25,200 3,351  2,926   3,351  3,169  28,150 28,200   3,801  3,376   3,801  3,619  31,150 31,200 4,251  3,826   4,251  4,069
25,200 25,250 3,359  2,934   3,359  3,176  28,200 28,250   3,809  3,384   3,809  3,626  31,200 31,250 4,259  3,834   4,259  4,076
25,250 25,300 3,366  2,941   3,366  3,184  28,250 28,300   3,816  3,391   3,816  3,634  31,250 31,300 4,266  3,841   4,266  4,084
25,300 25,350 3,374  2,949   3,374  3,191  28,300 28,350   3,824  3,399   3,824  3,641  31,300 31,350 4,274  3,849   4,274  4,091
25,350 25,400 3,381  2,956   3,381  3,199  28,350 28,400   3,831  3,406   3,831  3,649  31,350 31,400 4,281  3,856   4,281  4,099
25,400 25,450 3,389  2,964   3,389  3,206  28,400 28,450   3,839  3,414   3,839  3,656  31,400 31,450 4,289  3,864   4,289  4,106
25,450 25,500 3,396  2,971   3,396  3,214  28,450 28,500   3,846  3,421   3,846  3,664  31,450 31,500 4,296  3,871   4,296  4,114
25,500 25,550 3,404  2,979   3,404  3,221  28,500 28,550   3,854  3,429   3,854  3,671  31,500 31,550 4,304  3,879   4,304  4,121
25,550 25,600 3,411  2,986   3,411  3,229  28,550 28,600   3,861  3,436   3,861  3,679  31,550 31,600 4,311  3,886   4,311  4,129
25,600 25,650 3,419  2,994   3,419  3,236  28,600 28,650   3,869  3,444   3,869  3,686  31,600 31,650 4,319  3,894   4,319  4,136
25,650 25,700 3,426  3,001   3,426  3,244  28,650 28,700   3,876  3,451   3,876  3,694  31,650 31,700 4,326  3,901   4,326  4,144
25,700 25,750 3,434  3,009   3,434  3,251  28,700 28,750   3,884  3,459   3,884  3,701  31,700 31,750 4,334  3,909   4,334  4,151
25,750 25,800 3,441  3,016   3,441  3,259  28,750 28,800   3,891  3,466   3,891  3,709  31,750 31,800 4,341  3,916   4,341  4,159
25,800 25,850 3,449  3,024   3,449  3,266  28,800 28,850   3,899  3,474   3,899  3,716  31,800 31,850 4,349  3,924   4,349  4,166
25,850 25,900 3,456  3,031   3,456  3,274  28,850 28,900   3,906  3,481   3,906  3,724  31,850 31,900 4,356  3,931   4,356  4,174
25,900 25,950 3,464  3,039   3,464  3,281  28,900 28,950   3,914  3,489   3,914  3,731  31,900 31,950 4,364  3,939   4,364  4,181
25,950 26,000 3,471  3,046   3,471  3,289  28,950 29,000   3,921  3,496   3,921  3,739  31,950 32,000 4,371  3,946   4,371  4,189

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 77 -

- 78 -

Page 78 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
32,000                                     35,000                                       38,000
32,000 32,050 4,379  3,954   4,379  4,196  35,000 35,050   4,881  4,404   4,881  4,646  38,000 38,050 5,631  4,854   5,631  5,096
32,050 32,100 4,386  3,961   4,386  4,204  35,050 35,100   4,894  4,411   4,894  4,654  38,050 38,100 5,644  4,861   5,644  5,104
32,100 32,150 4,394  3,969   4,394  4,211  35,100 35,150   4,906  4,419   4,906  4,661  38,100 38,150 5,656  4,869   5,656  5,111
32,150 32,200 4,401  3,976   4,401  4,219  35,150 35,200   4,919  4,426   4,919  4,669  38,150 38,200 5,669  4,876   5,669  5,119
32,200 32,250 4,409  3,984   4,409  4,226  35,200 35,250   4,931  4,434   4,931  4,676  38,200 38,250 5,681  4,884   5,681  5,126
32,250 32,300 4,416  3,991   4,416  4,234  35,250 35,300   4,944  4,441   4,944  4,684  38,250 38,300 5,694  4,891   5,694  5,134
32,300 32,350 4,424  3,999   4,424  4,241  35,300 35,350   4,956  4,449   4,956  4,691  38,300 38,350 5,706  4,899   5,706  5,141
32,350 32,400 4,431  4,006   4,431  4,249  35,350 35,400   4,969  4,456   4,969  4,699  38,350 38,400 5,719  4,906   5,719  5,149
32,400 32,450 4,439  4,014   4,439  4,256  35,400 35,450   4,981  4,464   4,981  4,706  38,400 38,450 5,731  4,914   5,731  5,156
32,450 32,500 4,446  4,021   4,446  4,264  35,450 35,500   4,994  4,471   4,994  4,714  38,450 38,500 5,744  4,921   5,744  5,164
32,500 32,550 4,454  4,029   4,454  4,271  35,500 35,550   5,006  4,479   5,006  4,721  38,500 38,550 5,756  4,929   5,756  5,171
32,550 32,600 4,461  4,036   4,461  4,279  35,550 35,600   5,019  4,486   5,019  4,729  38,550 38,600 5,769  4,936   5,769  5,179
32,600 32,650 4,469  4,044   4,469  4,286  35,600 35,650   5,031  4,494   5,031  4,736  38,600 38,650 5,781  4,944   5,781  5,186
32,650 32,700 4,476  4,051   4,476  4,294  35,650 35,700   5,044  4,501   5,044  4,744  38,650 38,700 5,794  4,951   5,794  5,194
32,700 32,750 4,484  4,059   4,484  4,301  35,700 35,750   5,056  4,509   5,056  4,751  38,700 38,750 5,806  4,959   5,806  5,201
32,750 32,800 4,491  4,066   4,491  4,309  35,750 35,800   5,069  4,516   5,069  4,759  38,750 38,800 5,819  4,966   5,819  5,209
32,800 32,850 4,499  4,074   4,499  4,316  35,800 35,850   5,081  4,524   5,081  4,766  38,800 38,850 5,831  4,974   5,831  5,216
32,850 32,900 4,506  4,081   4,506  4,324  35,850 35,900   5,094  4,531   5,094  4,774  38,850 38,900 5,844  4,981   5,844  5,224
32,900 32,950 4,514  4,089   4,514  4,331  35,900 35,950   5,106  4,539   5,106  4,781  38,900 38,950 5,856  4,989   5,856  5,231
32,950 33,000 4,521  4,096   4,521  4,339  35,950 36,000   5,119  4,546   5,119  4,789  38,950 39,000 5,869  4,996   5,869  5,239
33,000                                     36,000                                       39,000
33,000 33,050 4,529  4,104   4,529  4,346  36,000 36,050   5,131  4,554   5,131  4,796  39,000 39,050 5,881  5,004   5,881  5,246
33,050 33,100 4,536  4,111   4,536  4,354  36,050 36,100   5,144  4,561   5,144  4,804  39,050 39,100 5,894  5,011   5,894  5,254
33,100 33,150 4,544  4,119   4,544  4,361  36,100 36,150   5,156  4,569   5,156  4,811  39,100 39,150 5,906  5,019   5,906  5,261
33,150 33,200 4,551  4,126   4,551  4,369  36,150 36,200   5,169  4,576   5,169  4,819  39,150 39,200 5,919  5,026   5,919  5,269
33,200 33,250 4,559  4,134   4,559  4,376  36,200 36,250   5,181  4,584   5,181  4,826  39,200 39,250 5,931  5,034   5,931  5,276
33,250 33,300 4,566  4,141   4,566  4,384  36,250 36,300   5,194  4,591   5,194  4,834  39,250 39,300 5,944  5,041   5,944  5,284
33,300 33,350 4,574  4,149   4,574  4,391  36,300 36,350   5,206  4,599   5,206  4,841  39,300 39,350 5,956  5,049   5,956  5,291
33,350 33,400 4,581  4,156   4,581  4,399  36,350 36,400   5,219  4,606   5,219  4,849  39,350 39,400 5,969  5,056   5,969  5,299
33,400 33,450 4,589  4,164   4,589  4,406  36,400 36,450   5,231  4,614   5,231  4,856  39,400 39,450 5,981  5,064   5,981  5,306
33,450 33,500 4,596  4,171   4,596  4,414  36,450 36,500   5,244  4,621   5,244  4,864  39,450 39,500 5,994  5,071   5,994  5,314
33,500 33,550 4,604  4,179   4,604  4,421  36,500 36,550   5,256  4,629   5,256  4,871  39,500 39,550 6,006  5,079   6,006  5,321
33,550 33,600 4,611  4,186   4,611  4,429  36,550 36,600   5,269  4,636   5,269  4,879  39,550 39,600 6,019  5,086   6,019  5,329
33,600 33,650 4,619  4,194   4,619  4,436  36,600 36,650   5,281  4,644   5,281  4,886  39,600 39,650 6,031  5,094   6,031  5,336
33,650 33,700 4,626  4,201   4,626  4,444  36,650 36,700   5,294  4,651   5,294  4,894  39,650 39,700 6,044  5,101   6,044  5,344
33,700 33,750 4,634  4,209   4,634  4,451  36,700 36,750   5,306  4,659   5,306  4,901  39,700 39,750 6,056  5,109   6,056  5,351
33,750 33,800 4,641  4,216   4,641  4,459  36,750 36,800   5,319  4,666   5,319  4,909  39,750 39,800 6,069  5,116   6,069  5,359
33,800 33,850 4,649  4,224   4,649  4,466  36,800 36,850   5,331  4,674   5,331  4,916  39,800 39,850 6,081  5,124   6,081  5,366
33,850 33,900 4,656  4,231   4,656  4,474  36,850 36,900   5,344  4,681   5,344  4,924  39,850 39,900 6,094  5,131   6,094  5,374
33,900 33,950 4,664  4,239   4,664  4,481  36,900 36,950   5,356  4,689   5,356  4,931  39,900 39,950 6,106  5,139   6,106  5,381
33,950 34,000 4,671  4,246   4,671  4,489  36,950 37,000   5,369  4,696   5,369  4,939  39,950 40,000 6,119  5,146   6,119  5,389
34,000                                     37,000                                       40,000
34,000 34,050 4,679  4,254   4,679  4,496  37,000 37,050   5,381  4,704   5,381  4,946  40,000 40,050 6,131  5,154   6,131  5,396
34,050 34,100 4,686  4,261   4,686  4,504  37,050 37,100   5,394  4,711   5,394  4,954  40,050 40,100 6,144  5,161   6,144  5,404
34,100 34,150 4,694  4,269   4,694  4,511  37,100 37,150   5,406  4,719   5,406  4,961  40,100 40,150 6,156  5,169   6,156  5,411
34,150 34,200 4,701  4,276   4,701  4,519  37,150 37,200   5,419  4,726   5,419  4,969  40,150 40,200 6,169  5,176   6,169  5,419
34,200 34,250 4,709  4,284   4,709  4,526  37,200 37,250   5,431  4,734   5,431  4,976  40,200 40,250 6,181  5,184   6,181  5,426
34,250 34,300 4,716  4,291   4,716  4,534  37,250 37,300   5,444  4,741   5,444  4,984  40,250 40,300 6,194  5,191   6,194  5,434
34,300 34,350 4,724  4,299   4,724  4,541  37,300 37,350   5,456  4,749   5,456  4,991  40,300 40,350 6,206  5,199   6,206  5,441
34,350 34,400 4,731  4,306   4,731  4,549  37,350 37,400   5,469  4,756   5,469  4,999  40,350 40,400 6,219  5,206   6,219  5,449
34,400 34,450 4,739  4,314   4,739  4,556  37,400 37,450   5,481  4,764   5,481  5,006  40,400 40,450 6,231  5,214   6,231  5,456
34,450 34,500 4,746  4,321   4,746  4,564  37,450 37,500   5,494  4,771   5,494  5,014  40,450 40,500 6,244  5,221   6,244  5,464
34,500 34,550 4,756  4,329   4,756  4,571  37,500 37,550   5,506  4,779   5,506  5,021  40,500 40,550 6,256  5,229   6,256  5,471
34,550 34,600 4,769  4,336   4,769  4,579  37,550 37,600   5,519  4,786   5,519  5,029  40,550 40,600 6,269  5,236   6,269  5,479
34,600 34,650 4,781  4,344   4,781  4,586  37,600 37,650   5,531  4,794   5,531  5,036  40,600 40,650 6,281  5,244   6,281  5,486
34,650 34,700 4,794  4,351   4,794  4,594  37,650 37,700   5,544  4,801   5,544  5,044  40,650 40,700 6,294  5,251   6,294  5,494
34,700 34,750 4,806  4,359   4,806  4,601  37,700 37,750   5,556  4,809   5,556  5,051  40,700 40,750 6,306  5,259   6,306  5,501
34,750 34,800 4,819  4,366   4,819  4,609  37,750 37,800   5,569  4,816   5,569  5,059  40,750 40,800 6,319  5,266   6,319  5,509
34,800 34,850 4,831  4,374   4,831  4,616  37,800 37,850   5,581  4,824   5,581  5,066  40,800 40,850 6,331  5,274   6,331  5,516
34,850 34,900 4,844  4,381   4,844  4,624  37,850 37,900   5,594  4,831   5,594  5,074  40,850 40,900 6,344  5,281   6,344  5,524
34,900 34,950 4,856  4,389   4,856  4,631  37,900 37,950   5,606  4,839   5,606  5,081  40,900 40,950 6,356  5,289   6,356  5,531
34,950 35,000 4,869  4,396   4,869  4,639  37,950 38,000   5,619  4,846   5,619  5,089  40,950 41,000 6,369  5,296   6,369  5,539

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 78 -

- 79 -

Page 79 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                    2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
41,000                                     44,000                                       47,000
41,000 41,050 6,381  5,304   6,381  5,546  44,000 44,050   7,131  5,754   7,131  5,996  47,000 47,050 7,881  6,204   7,881  6,524
41,050 41,100 6,394  5,311   6,394  5,554  44,050 44,100   7,144  5,761   7,144  6,004  47,050 47,100 7,894  6,211   7,894  6,536
41,100 41,150 6,406  5,319   6,406  5,561  44,100 44,150   7,156  5,769   7,156  6,011  47,100 47,150 7,906  6,219   7,906  6,549
41,150 41,200 6,419  5,326   6,419  5,569  44,150 44,200   7,169  5,776   7,169  6,019  47,150 47,200 7,919  6,226   7,919  6,561
41,200 41,250 6,431  5,334   6,431  5,576  44,200 44,250   7,181  5,784   7,181  6,026  47,200 47,250 7,931  6,234   7,931  6,574
41,250 41,300 6,444  5,341   6,444  5,584  44,250 44,300   7,194  5,791   7,194  6,034  47,250 47,300 7,944  6,241   7,944  6,586
41,300 41,350 6,456  5,349   6,456  5,591  44,300 44,350   7,206  5,799   7,206  6,041  47,300 47,350 7,956  6,249   7,956  6,599
41,350 41,400 6,469  5,356   6,469  5,599  44,350 44,400   7,219  5,806   7,219  6,049  47,350 47,400 7,969  6,256   7,969  6,611
41,400 41,450 6,481  5,364   6,481  5,606  44,400 44,450   7,231  5,814   7,231  6,056  47,400 47,450 7,981  6,264   7,981  6,624
41,450 41,500 6,494  5,371   6,494  5,614  44,450 44,500   7,244  5,821   7,244  6,064  47,450 47,500 7,994  6,271   7,994  6,636
41,500 41,550 6,506  5,379   6,506  5,621  44,500 44,550   7,256  5,829   7,256  6,071  47,500 47,550 8,006  6,279   8,006  6,649
41,550 41,600 6,519  5,386   6,519  5,629  44,550 44,600   7,269  5,836   7,269  6,079  47,550 47,600 8,019  6,286   8,019  6,661
41,600 41,650 6,531  5,394   6,531  5,636  44,600 44,650   7,281  5,844   7,281  6,086  47,600 47,650 8,031  6,294   8,031  6,674
41,650 41,700 6,544  5,401   6,544  5,644  44,650 44,700   7,294  5,851   7,294  6,094  47,650 47,700 8,044  6,301   8,044  6,686
41,700 41,750 6,556  5,409   6,556  5,651  44,700 44,750   7,306  5,859   7,306  6,101  47,700 47,750 8,056  6,309   8,056  6,699
41,750 41,800 6,569  5,416   6,569  5,659  44,750 44,800   7,319  5,866   7,319  6,109  47,750 47,800 8,069  6,316   8,069  6,711
41,800 41,850 6,581  5,424   6,581  5,666  44,800 44,850   7,331  5,874   7,331  6,116  47,800 47,850 8,081  6,324   8,081  6,724
41,850 41,900 6,594  5,431   6,594  5,674  44,850 44,900   7,344  5,881   7,344  6,124  47,850 47,900 8,094  6,331   8,094  6,736
41,900 41,950 6,606  5,439   6,606  5,681  44,900 44,950   7,356  5,889   7,356  6,131  47,900 47,950 8,106  6,339   8,106  6,749
41,950 42,000 6,619  5,446   6,619  5,689  44,950 45,000   7,369  5,896   7,369  6,139  47,950 48,000 8,119  6,346   8,119  6,761
42,000                                     45,000                                       48,000
42,000 42,050 6,631  5,454   6,631  5,696  45,000 45,050   7,381  5,904   7,381  6,146  48,000 48,050 8,131  6,354   8,131  6,774
42,050 42,100 6,644  5,461   6,644  5,704  45,050 45,100   7,394  5,911   7,394  6,154  48,050 48,100 8,144  6,361   8,144  6,786
42,100 42,150 6,656  5,469   6,656  5,711  45,100 45,150   7,406  5,919   7,406  6,161  48,100 48,150 8,156  6,369   8,156  6,799
42,150 42,200 6,669  5,476   6,669  5,719  45,150 45,200   7,419  5,926   7,419  6,169  48,150 48,200 8,169  6,376   8,169  6,811
42,200 42,250 6,681  5,484   6,681  5,726  45,200 45,250   7,431  5,934   7,431  6,176  48,200 48,250 8,181  6,384   8,181  6,824
42,250 42,300 6,694  5,491   6,694  5,734  45,250 45,300   7,444  5,941   7,444  6,184  48,250 48,300 8,194  6,391   8,194  6,836
42,300 42,350 6,706  5,499   6,706  5,741  45,300 45,350   7,456  5,949   7,456  6,191  48,300 48,350 8,206  6,399   8,206  6,849
42,350 42,400 6,719  5,506   6,719  5,749  45,350 45,400   7,469  5,956   7,469  6,199  48,350 48,400 8,219  6,406   8,219  6,861
42,400 42,450 6,731  5,514   6,731  5,756  45,400 45,450   7,481  5,964   7,481  6,206  48,400 48,450 8,231  6,414   8,231  6,874
42,450 42,500 6,744  5,521   6,744  5,764  45,450 45,500   7,494  5,971   7,494  6,214  48,450 48,500 8,244  6,421   8,244  6,886
42,500 42,550 6,756  5,529   6,756  5,771  45,500 45,550   7,506  5,979   7,506  6,221  48,500 48,550 8,256  6,429   8,256  6,899
42,550 42,600 6,769  5,536   6,769  5,779  45,550 45,600   7,519  5,986   7,519  6,229  48,550 48,600 8,269  6,436   8,269  6,911
42,600 42,650 6,781  5,544   6,781  5,786  45,600 45,650   7,531  5,994   7,531  6,236  48,600 48,650 8,281  6,444   8,281  6,924
42,650 42,700 6,794  5,551   6,794  5,794  45,650 45,700   7,544  6,001   7,544  6,244  48,650 48,700 8,294  6,451   8,294  6,936
42,700 42,750 6,806  5,559   6,806  5,801  45,700 45,750   7,556  6,009   7,556  6,251  48,700 48,750 8,306  6,459   8,306  6,949
42,750 42,800 6,819  5,566   6,819  5,809  45,750 45,800   7,569  6,016   7,569  6,259  48,750 48,800 8,319  6,466   8,319  6,961
42,800 42,850 6,831  5,574   6,831  5,816  45,800 45,850   7,581  6,024   7,581  6,266  48,800 48,850 8,331  6,474   8,331  6,974
42,850 42,900 6,844  5,581   6,844  5,824  45,850 45,900   7,594  6,031   7,594  6,274  48,850 48,900 8,344  6,481   8,344  6,986
42,900 42,950 6,856  5,589   6,856  5,831  45,900 45,950   7,606  6,039   7,606  6,281  48,900 48,950 8,356  6,489   8,356  6,999
42,950 43,000 6,869  5,596   6,869  5,839  45,950 46,000   7,619  6,046   7,619  6,289  48,950 49,000 8,369  6,496   8,369  7,011
43,000                                     46,000                                       49,000
43,000 43,050 6,881  5,604   6,881  5,846  46,000 46,050   7,631  6,054   7,631  6,296  49,000 49,050 8,381  6,504   8,381  7,024
43,050 43,100 6,894  5,611   6,894  5,854  46,050 46,100   7,644  6,061   7,644  6,304  49,050 49,100 8,394  6,511   8,394  7,036
43,100 43,150 6,906  5,619   6,906  5,861  46,100 46,150   7,656  6,069   7,656  6,311  49,100 49,150 8,406  6,519   8,406  7,049
43,150 43,200 6,919  5,626   6,919  5,869  46,150 46,200   7,669  6,076   7,669  6,319  49,150 49,200 8,419  6,526   8,419  7,061
43,200 43,250 6,931  5,634   6,931  5,876  46,200 46,250   7,681  6,084   7,681  6,326  49,200 49,250 8,431  6,534   8,431  7,074
43,250 43,300 6,944  5,641   6,944  5,884  46,250 46,300   7,694  6,091   7,694  6,336  49,250 49,300 8,444  6,541   8,444  7,086
43,300 43,350 6,956  5,649   6,956  5,891  46,300 46,350   7,706  6,099   7,706  6,349  49,300 49,350 8,456  6,549   8,456  7,099
43,350 43,400 6,969  5,656   6,969  5,899  46,350 46,400   7,719  6,106   7,719  6,361  49,350 49,400 8,469  6,556   8,469  7,111
43,400 43,450 6,981  5,664   6,981  5,906  46,400 46,450   7,731  6,114   7,731  6,374  49,400 49,450 8,481  6,564   8,481  7,124
43,450 43,500 6,994  5,671   6,994  5,914  46,450 46,500   7,744  6,121   7,744  6,386  49,450 49,500 8,494  6,571   8,494  7,136
43,500 43,550 7,006  5,679   7,006  5,921  46,500 46,550   7,756  6,129   7,756  6,399  49,500 49,550 8,506  6,579   8,506  7,149
43,550 43,600 7,019  5,686   7,019  5,929  46,550 46,600   7,769  6,136   7,769  6,411  49,550 49,600 8,519  6,586   8,519  7,161
43,600 43,650 7,031  5,694   7,031  5,936  46,600 46,650   7,781  6,144   7,781  6,424  49,600 49,650 8,531  6,594   8,531  7,174
43,650 43,700 7,044  5,701   7,044  5,944  46,650 46,700   7,794  6,151   7,794  6,436  49,650 49,700 8,544  6,601   8,544  7,186
43,700 43,750 7,056  5,709   7,056  5,951  46,700 46,750   7,806  6,159   7,806  6,449  49,700 49,750 8,556  6,609   8,556  7,199
43,750 43,800 7,069  5,716   7,069  5,959  46,750 46,800   7,819  6,166   7,819  6,461  49,750 49,800 8,569  6,616   8,569  7,211
43,800 43,850 7,081  5,724   7,081  5,966  46,800 46,850   7,831  6,174   7,831  6,474  49,800 49,850 8,581  6,624   8,581  7,224
43,850 43,900 7,094  5,731   7,094  5,974  46,850 46,900   7,844  6,181   7,844  6,486  49,850 49,900 8,594  6,631   8,594  7,236
43,900 43,950 7,106  5,739   7,106  5,981  46,900 46,950   7,856  6,189   7,856  6,499  49,900 49,950 8,606  6,639   8,606  7,249
43,950 44,000 7,119  5,746   7,119  5,989  46,950 47,000   7,869  6,196   7,869  6,511  49,950 50,000 8,619  6,646   8,619  7,261

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 79 -

- 80 -

Page 80 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
50,000                                     53,000                                       56,000
50,000 50,050 8,631  6,654   8,631  7,274  53,000 53,050   9,381  7,104   9,381  8,024  56,000 56,050 10,131 7,554   10,131 8,774
50,050 50,100 8,644  6,661   8,644  7,286  53,050 53,100   9,394  7,111   9,394  8,036  56,050 56,100 10,144 7,561   10,144 8,786
50,100 50,150 8,656  6,669   8,656  7,299  53,100 53,150   9,406  7,119   9,406  8,049  56,100 56,150 10,156 7,569   10,156 8,799
50,150 50,200 8,669  6,676   8,669  7,311  53,150 53,200   9,419  7,126   9,419  8,061  56,150 56,200 10,169 7,576   10,169 8,811
50,200 50,250 8,681  6,684   8,681  7,324  53,200 53,250   9,431  7,134   9,431  8,074  56,200 56,250 10,181 7,584   10,181 8,824
50,250 50,300 8,694  6,691   8,694  7,336  53,250 53,300   9,444  7,141   9,444  8,086  56,250 56,300 10,194 7,591   10,194 8,836
50,300 50,350 8,706  6,699   8,706  7,349  53,300 53,350   9,456  7,149   9,456  8,099  56,300 56,350 10,206 7,599   10,206 8,849
50,350 50,400 8,719  6,706   8,719  7,361  53,350 53,400   9,469  7,156   9,469  8,111  56,350 56,400 10,219 7,606   10,219 8,861
50,400 50,450 8,731  6,714   8,731  7,374  53,400 53,450   9,481  7,164   9,481  8,124  56,400 56,450 10,231 7,614   10,231 8,874
50,450 50,500 8,744  6,721   8,744  7,386  53,450 53,500   9,494  7,171   9,494  8,136  56,450 56,500 10,244 7,621   10,244 8,886
50,500 50,550 8,756  6,729   8,756  7,399  53,500 53,550   9,506  7,179   9,506  8,149  56,500 56,550 10,256 7,629   10,256 8,899
50,550 50,600 8,769  6,736   8,769  7,411  53,550 53,600   9,519  7,186   9,519  8,161  56,550 56,600 10,269 7,636   10,269 8,911
50,600 50,650 8,781  6,744   8,781  7,424  53,600 53,650   9,531  7,194   9,531  8,174  56,600 56,650 10,281 7,644   10,281 8,924
50,650 50,700 8,794  6,751   8,794  7,436  53,650 53,700   9,544  7,201   9,544  8,186  56,650 56,700 10,294 7,651   10,294 8,936
50,700 50,750 8,806  6,759   8,806  7,449  53,700 53,750   9,556  7,209   9,556  8,199  56,700 56,750 10,306 7,659   10,306 8,949
50,750 50,800 8,819  6,766   8,819  7,461  53,750 53,800   9,569  7,216   9,569  8,211  56,750 56,800 10,319 7,666   10,319 8,961
50,800 50,850 8,831  6,774   8,831  7,474  53,800 53,850   9,581  7,224   9,581  8,224  56,800 56,850 10,331 7,674   10,331 8,974
50,850 50,900 8,844  6,781   8,844  7,486  53,850 53,900   9,594  7,231   9,594  8,236  56,850 56,900 10,344 7,681   10,344 8,986
50,900 50,950 8,856  6,789   8,856  7,499  53,900 53,950   9,606  7,239   9,606  8,249  56,900 56,950 10,356 7,689   10,356 8,999
50,950 51,000 8,869  6,796   8,869  7,511  53,950 54,000   9,619  7,246   9,619  8,261  56,950 57,000 10,369 7,696   10,369 9,011
51,000                                     54,000                                       57,000
51,000 51,050 8,881  6,804   8,881  7,524  54,000 54,050   9,631  7,254   9,631  8,274  57,000 57,050 10,381 7,704   10,381 9,024
51,050 51,100 8,894  6,811   8,894  7,536  54,050 54,100   9,644  7,261   9,644  8,286  57,050 57,100 10,394 7,711   10,394 9,036
51,100 51,150 8,906  6,819   8,906  7,549  54,100 54,150   9,656  7,269   9,656  8,299  57,100 57,150 10,406 7,719   10,406 9,049
51,150 51,200 8,919  6,826   8,919  7,561  54,150 54,200   9,669  7,276   9,669  8,311  57,150 57,200 10,419 7,726   10,419 9,061
51,200 51,250 8,931  6,834   8,931  7,574  54,200 54,250   9,681  7,284   9,681  8,324  57,200 57,250 10,431 7,734   10,431 9,074
51,250 51,300 8,944  6,841   8,944  7,586  54,250 54,300   9,694  7,291   9,694  8,336  57,250 57,300 10,444 7,741   10,444 9,086
51,300 51,350 8,956  6,849   8,956  7,599  54,300 54,350   9,706  7,299   9,706  8,349  57,300 57,350 10,456 7,749   10,456 9,099
51,350 51,400 8,969  6,856   8,969  7,611  54,350 54,400   9,719  7,306   9,719  8,361  57,350 57,400 10,469 7,756   10,469 9,111
51,400 51,450 8,981  6,864   8,981  7,624  54,400 54,450   9,731  7,314   9,731  8,374  57,400 57,450 10,481 7,764   10,481 9,124
51,450 51,500 8,994  6,871   8,994  7,636  54,450 54,500   9,744  7,321   9,744  8,386  57,450 57,500 10,494 7,771   10,494 9,136
51,500 51,550 9,006  6,879   9,006  7,649  54,500 54,550   9,756  7,329   9,756  8,399  57,500 57,550 10,506 7,779   10,506 9,149
51,550 51,600 9,019  6,886   9,019  7,661  54,550 54,600   9,769  7,336   9,769  8,411  57,550 57,600 10,519 7,786   10,519 9,161
51,600 51,650 9,031  6,894   9,031  7,674  54,600 54,650   9,781  7,344   9,781  8,424  57,600 57,650 10,531 7,794   10,531 9,174
51,650 51,700 9,044  6,901   9,044  7,686  54,650 54,700   9,794  7,351   9,794  8,436  57,650 57,700 10,544 7,801   10,544 9,186
51,700 51,750 9,056  6,909   9,056  7,699  54,700 54,750   9,806  7,359   9,806  8,449  57,700 57,750 10,556 7,809   10,556 9,199
51,750 51,800 9,069  6,916   9,069  7,711  54,750 54,800   9,819  7,366   9,819  8,461  57,750 57,800 10,569 7,816   10,569 9,211
51,800 51,850 9,081  6,924   9,081  7,724  54,800 54,850   9,831  7,374   9,831  8,474  57,800 57,850 10,581 7,824   10,581 9,224
51,850 51,900 9,094  6,931   9,094  7,736  54,850 54,900   9,844  7,381   9,844  8,486  57,850 57,900 10,594 7,831   10,594 9,236
51,900 51,950 9,106  6,939   9,106  7,749  54,900 54,950   9,856  7,389   9,856  8,499  57,900 57,950 10,606 7,839   10,606 9,249
51,950 52,000 9,119  6,946   9,119  7,761  54,950 55,000   9,869  7,396   9,869  8,511  57,950 58,000 10,619 7,846   10,619 9,261
52,000                                     55,000                                       58,000
52,000 52,050 9,131  6,954   9,131  7,774  55,000 55,050   9,881  7,404   9,881  8,524  58,000 58,050 10,631 7,854   10,631 9,274
52,050 52,100 9,144  6,961   9,144  7,786  55,050 55,100   9,894  7,411   9,894  8,536  58,050 58,100 10,644 7,861   10,644 9,286
52,100 52,150 9,156  6,969   9,156  7,799  55,100 55,150   9,906  7,419   9,906  8,549  58,100 58,150 10,656 7,869   10,656 9,299
52,150 52,200 9,169  6,976   9,169  7,811  55,150 55,200   9,919  7,426   9,919  8,561  58,150 58,200 10,669 7,876   10,669 9,311
52,200 52,250 9,181  6,984   9,181  7,824  55,200 55,250   9,931  7,434   9,931  8,574  58,200 58,250 10,681 7,884   10,681 9,324
52,250 52,300 9,194  6,991   9,194  7,836  55,250 55,300   9,944  7,441   9,944  8,586  58,250 58,300 10,694 7,891   10,694 9,336
52,300 52,350 9,206  6,999   9,206  7,849  55,300 55,350   9,956  7,449   9,956  8,599  58,300 58,350 10,706 7,899   10,706 9,349
52,350 52,400 9,219  7,006   9,219  7,861  55,350 55,400   9,969  7,456   9,969  8,611  58,350 58,400 10,719 7,906   10,719 9,361
52,400 52,450 9,231  7,014   9,231  7,874  55,400 55,450   9,981  7,464   9,981  8,624  58,400 58,450 10,731 7,914   10,731 9,374
52,450 52,500 9,244  7,021   9,244  7,886  55,450 55,500   9,994  7,471   9,994  8,636  58,450 58,500 10,744 7,921   10,744 9,386
52,500 52,550 9,256  7,029   9,256  7,899  55,500 55,550   10,006 7,479   10,006 8,649  58,500 58,550 10,756 7,929   10,756 9,399
52,550 52,600 9,269  7,036   9,269  7,911  55,550 55,600   10,019 7,486   10,019 8,661  58,550 58,600 10,769 7,936   10,769 9,411
52,600 52,650 9,281  7,044   9,281  7,924  55,600 55,650   10,031 7,494   10,031 8,674  58,600 58,650 10,781 7,944   10,781 9,424
52,650 52,700 9,294  7,051   9,294  7,936  55,650 55,700   10,044 7,501   10,044 8,686  58,650 58,700 10,794 7,951   10,794 9,436
52,700 52,750 9,306  7,059   9,306  7,949  55,700 55,750   10,056 7,509   10,056 8,699  58,700 58,750 10,806 7,959   10,806 9,449
52,750 52,800 9,319  7,066   9,319  7,961  55,750 55,800   10,069 7,516   10,069 8,711  58,750 58,800 10,819 7,966   10,819 9,461
52,800 52,850 9,331  7,074   9,331  7,974  55,800 55,850   10,081 7,524   10,081 8,724  58,800 58,850 10,831 7,974   10,831 9,474
52,850 52,900 9,344  7,081   9,344  7,986  55,850 55,900   10,094 7,531   10,094 8,736  58,850 58,900 10,844 7,981   10,844 9,486
52,900 52,950 9,356  7,089   9,356  7,999  55,900 55,950   10,106 7,539   10,106 8,749  58,900 58,950 10,856 7,989   10,856 9,499
52,950 53,000 9,369  7,096   9,369  8,011  55,950 56,000   10,119 7,546   10,119 8,761  58,950 59,000 10,869 7,996   10,869 9,511

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 80 -

- 81 -

Page 81 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                    2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
59,000                                     62,000                                       65,000
59,000 59,050 10,881 8,004   10,881 9,524  62,000 62,050   11,631 8,454   11,631 10,274 65,000 65,050 12,381 8,904   12,381 11,024
59,050 59,100 10,894 8,011   10,894 9,536  62,050 62,100   11,644 8,461   11,644 10,286 65,050 65,100 12,394 8,911   12,394 11,036
59,100 59,150 10,906 8,019   10,906 9,549  62,100 62,150   11,656 8,469   11,656 10,299 65,100 65,150 12,406 8,919   12,406 11,049
59,150 59,200 10,919 8,026   10,919 9,561  62,150 62,200   11,669 8,476   11,669 10,311 65,150 65,200 12,419 8,926   12,419 11,061
59,200 59,250 10,931 8,034   10,931 9,574  62,200 62,250   11,681 8,484   11,681 10,324 65,200 65,250 12,431 8,934   12,431 11,074
59,250 59,300 10,944 8,041   10,944 9,586  62,250 62,300   11,694 8,491   11,694 10,336 65,250 65,300 12,444 8,941   12,444 11,086
59,300 59,350 10,956 8,049   10,956 9,599  62,300 62,350   11,706 8,499   11,706 10,349 65,300 65,350 12,456 8,949   12,456 11,099
59,350 59,400 10,969 8,056   10,969 9,611  62,350 62,400   11,719 8,506   11,719 10,361 65,350 65,400 12,469 8,956   12,469 11,111
59,400 59,450 10,981 8,064   10,981 9,624  62,400 62,450   11,731 8,514   11,731 10,374 65,400 65,450 12,481 8,964   12,481 11,124
59,450 59,500 10,994 8,071   10,994 9,636  62,450 62,500   11,744 8,521   11,744 10,386 65,450 65,500 12,494 8,971   12,494 11,136
59,500 59,550 11,006 8,079   11,006 9,649  62,500 62,550   11,756 8,529   11,756 10,399 65,500 65,550 12,506 8,979   12,506 11,149
59,550 59,600 11,019 8,086   11,019 9,661  62,550 62,600   11,769 8,536   11,769 10,411 65,550 65,600 12,519 8,986   12,519 11,161
59,600 59,650 11,031 8,094   11,031 9,674  62,600 62,650   11,781 8,544   11,781 10,424 65,600 65,650 12,531 8,994   12,531 11,174
59,650 59,700 11,044 8,101   11,044 9,686  62,650 62,700   11,794 8,551   11,794 10,436 65,650 65,700 12,544 9,001   12,544 11,186
59,700 59,750 11,056 8,109   11,056 9,699  62,700 62,750   11,806 8,559   11,806 10,449 65,700 65,750 12,556 9,009   12,556 11,199
59,750 59,800 11,069 8,116   11,069 9,711  62,750 62,800   11,819 8,566   11,819 10,461 65,750 65,800 12,569 9,016   12,569 11,211
59,800 59,850 11,081 8,124   11,081 9,724  62,800 62,850   11,831 8,574   11,831 10,474 65,800 65,850 12,581 9,024   12,581 11,224
59,850 59,900 11,094 8,131   11,094 9,736  62,850 62,900   11,844 8,581   11,844 10,486 65,850 65,900 12,594 9,031   12,594 11,236
59,900 59,950 11,106 8,139   11,106 9,749  62,900 62,950   11,856 8,589   11,856 10,499 65,900 65,950 12,606 9,039   12,606 11,249
59,950 60,000 11,119 8,146   11,119 9,761  62,950 63,000   11,869 8,596   11,869 10,511 65,950 66,000 12,619 9,046   12,619 11,261
60,000                                     63,000                                       66,000
60,000 60,050 11,131 8,154   11,131 9,774  63,000 63,050   11,881 8,604   11,881 10,524 66,000 66,050 12,631 9,054   12,631 11,274
60,050 60,100 11,144 8,161   11,144 9,786  63,050 63,100   11,894 8,611   11,894 10,536 66,050 66,100 12,644 9,061   12,644 11,286
60,100 60,150 11,156 8,169   11,156 9,799  63,100 63,150   11,906 8,619   11,906 10,549 66,100 66,150 12,656 9,069   12,656 11,299
60,150 60,200 11,169 8,176   11,169 9,811  63,150 63,200   11,919 8,626   11,919 10,561 66,150 66,200 12,669 9,076   12,669 11,311
60,200 60,250 11,181 8,184   11,181 9,824  63,200 63,250   11,931 8,634   11,931 10,574 66,200 66,250 12,681 9,084   12,681 11,324
60,250 60,300 11,194 8,191   11,194 9,836  63,250 63,300   11,944 8,641   11,944 10,586 66,250 66,300 12,694 9,091   12,694 11,336
60,300 60,350 11,206 8,199   11,206 9,849  63,300 63,350   11,956 8,649   11,956 10,599 66,300 66,350 12,706 9,099   12,706 11,349
60,350 60,400 11,219 8,206   11,219 9,861  63,350 63,400   11,969 8,656   11,969 10,611 66,350 66,400 12,719 9,106   12,719 11,361
60,400 60,450 11,231 8,214   11,231 9,874  63,400 63,450   11,981 8,664   11,981 10,624 66,400 66,450 12,731 9,114   12,731 11,374
60,450 60,500 11,244 8,221   11,244 9,886  63,450 63,500   11,994 8,671   11,994 10,636 66,450 66,500 12,744 9,121   12,744 11,386
60,500 60,550 11,256 8,229   11,256 9,899  63,500 63,550   12,006 8,679   12,006 10,649 66,500 66,550 12,756 9,129   12,756 11,399
60,550 60,600 11,269 8,236   11,269 9,911  63,550 63,600   12,019 8,686   12,019 10,661 66,550 66,600 12,769 9,136   12,769 11,411
60,600 60,650 11,281 8,244   11,281 9,924  63,600 63,650   12,031 8,694   12,031 10,674 66,600 66,650 12,781 9,144   12,781 11,424
60,650 60,700 11,294 8,251   11,294 9,936  63,650 63,700   12,044 8,701   12,044 10,686 66,650 66,700 12,794 9,151   12,794 11,436
60,700 60,750 11,306 8,259   11,306 9,949  63,700 63,750   12,056 8,709   12,056 10,699 66,700 66,750 12,806 9,159   12,806 11,449
60,750 60,800 11,319 8,266   11,319 9,961  63,750 63,800   12,069 8,716   12,069 10,711 66,750 66,800 12,819 9,166   12,819 11,461
60,800 60,850 11,331 8,274   11,331 9,974  63,800 63,850   12,081 8,724   12,081 10,724 66,800 66,850 12,831 9,174   12,831 11,474
60,850 60,900 11,344 8,281   11,344 9,986  63,850 63,900   12,094 8,731   12,094 10,736 66,850 66,900 12,844 9,181   12,844 11,486
60,900 60,950 11,356 8,289   11,356 9,999  63,900 63,950   12,106 8,739   12,106 10,749 66,900 66,950 12,856 9,189   12,856 11,499
60,950 61,000 11,369 8,296   11,369 10,011 63,950 64,000   12,119 8,746   12,119 10,761 66,950 67,000 12,869 9,196   12,869 11,511
61,000                                     64,000                                       67,000
61,000 61,050 11,381 8,304   11,381 10,024 64,000 64,050   12,131 8,754   12,131 10,774 67,000 67,050 12,881 9,204   12,881 11,524
61,050 61,100 11,394 8,311   11,394 10,036 64,050 64,100   12,144 8,761   12,144 10,786 67,050 67,100 12,894 9,211   12,894 11,536
61,100 61,150 11,406 8,319   11,406 10,049 64,100 64,150   12,156 8,769   12,156 10,799 67,100 67,150 12,906 9,219   12,906 11,549
61,150 61,200 11,419 8,326   11,419 10,061 64,150 64,200   12,169 8,776   12,169 10,811 67,150 67,200 12,919 9,226   12,919 11,561
61,200 61,250 11,431 8,334   11,431 10,074 64,200 64,250   12,181 8,784   12,181 10,824 67,200 67,250 12,931 9,234   12,931 11,574
61,250 61,300 11,444 8,341   11,444 10,086 64,250 64,300   12,194 8,791   12,194 10,836 67,250 67,300 12,944 9,241   12,944 11,586
61,300 61,350 11,456 8,349   11,456 10,099 64,300 64,350   12,206 8,799   12,206 10,849 67,300 67,350 12,956 9,249   12,956 11,599
61,350 61,400 11,469 8,356   11,469 10,111 64,350 64,400   12,219 8,806   12,219 10,861 67,350 67,400 12,969 9,256   12,969 11,611
61,400 61,450 11,481 8,364   11,481 10,124 64,400 64,450   12,231 8,814   12,231 10,874 67,400 67,450 12,981 9,264   12,981 11,624
61,450 61,500 11,494 8,371   11,494 10,136 64,450 64,500   12,244 8,821   12,244 10,886 67,450 67,500 12,994 9,271   12,994 11,636
61,500 61,550 11,506 8,379   11,506 10,149 64,500 64,550   12,256 8,829   12,256 10,899 67,500 67,550 13,006 9,279   13,006 11,649
61,550 61,600 11,519 8,386   11,519 10,161 64,550 64,600   12,269 8,836   12,269 10,911 67,550 67,600 13,019 9,286   13,019 11,661
61,600 61,650 11,531 8,394   11,531 10,174 64,600 64,650   12,281 8,844   12,281 10,924 67,600 67,650 13,031 9,294   13,031 11,674
61,650 61,700 11,544 8,401   11,544 10,186 64,650 64,700   12,294 8,851   12,294 10,936 67,650 67,700 13,044 9,301   13,044 11,686
61,700 61,750 11,556 8,409   11,556 10,199 64,700 64,750   12,306 8,859   12,306 10,949 67,700 67,750 13,056 9,309   13,056 11,699
61,750 61,800 11,569 8,416   11,569 10,211 64,750 64,800   12,319 8,866   12,319 10,961 67,750 67,800 13,069 9,316   13,069 11,711
61,800 61,850 11,581 8,424   11,581 10,224 64,800 64,850   12,331 8,874   12,331 10,974 67,800 67,850 13,081 9,324   13,081 11,724
61,850 61,900 11,594 8,431   11,594 10,236 64,850 64,900   12,344 8,881   12,344 10,986 67,850 67,900 13,094 9,331   13,094 11,736
61,900 61,950 11,606 8,439   11,606 10,249 64,900 64,950   12,356 8,889   12,356 10,999 67,900 67,950 13,106 9,339   13,106 11,749
61,950 62,000 11,619 8,446   11,619 10,261 64,950 65,000   12,369 8,896   12,369 11,011 67,950 68,000 13,119 9,346   13,119 11,761

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 81 -

- 82 -

Page 82 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
68,000                                     71,000                                       74,000
68,000 68,050 13,131 9,354   13,131 11,774 71,000 71,050   13,881 10,006 13,922 12,524  74,000 74,050 14,631 10,756 14,762 13,274
68,050 68,100 13,144 9,361   13,144 11,786 71,050 71,100   13,894 10,019 13,936 12,536  74,050 74,100 14,644 10,769 14,776 13,286
68,100 68,150 13,156 9,369   13,156 11,799 71,100 71,150   13,906 10,031 13,950 12,549  74,100 74,150 14,656 10,781 14,790 13,299
68,150 68,200 13,169 9,376   13,169 11,811 71,150 71,200   13,919 10,044 13,964 12,561  74,150 74,200 14,669 10,794 14,804 13,311
68,200 68,250 13,181 9,384   13,181 11,824 71,200 71,250   13,931 10,056 13,978 12,574  74,200 74,250 14,681 10,806 14,818 13,324
68,250 68,300 13,194 9,391   13,194 11,836 71,250 71,300   13,944 10,069 13,992 12,586  74,250 74,300 14,694 10,819 14,832 13,336
68,300 68,350 13,206 9,399   13,206 11,849 71,300 71,350   13,956 10,081 14,006 12,599  74,300 74,350 14,706 10,831 14,846 13,349
68,350 68,400 13,219 9,406   13,219 11,861 71,350 71,400   13,969 10,094 14,020 12,611  74,350 74,400 14,719 10,844 14,860 13,361
68,400 68,450 13,231 9,414   13,231 11,874 71,400 71,450   13,981 10,106 14,034 12,624  74,400 74,450 14,731 10,856 14,874 13,374
68,450 68,500 13,244 9,421   13,244 11,886 71,450 71,500   13,994 10,119 14,048 12,636  74,450 74,500 14,744 10,869 14,888 13,386
68,500 68,550 13,256 9,429   13,256 11,899 71,500 71,550   14,006 10,131 14,062 12,649  74,500 74,550 14,756 10,881 14,902 13,399
68,550 68,600 13,269 9,436   13,269 11,911 71,550 71,600   14,019 10,144 14,076 12,661  74,550 74,600 14,769 10,894 14,916 13,411
68,600 68,650 13,281 9,444   13,281 11,924 71,600 71,650   14,031 10,156 14,090 12,674  74,600 74,650 14,781 10,906 14,930 13,424
68,650 68,700 13,294 9,451   13,294 11,936 71,650 71,700   14,044 10,169 14,104 12,686  74,650 74,700 14,794 10,919 14,944 13,436
68,700 68,750 13,306 9,459   13,306 11,949 71,700 71,750   14,056 10,181 14,118 12,699  74,700 74,750 14,806 10,931 14,958 13,449
68,750 68,800 13,319 9,466   13,319 11,961 71,750 71,800   14,069 10,194 14,132 12,711  74,750 74,800 14,819 10,944 14,972 13,461
68,800 68,850 13,331 9,474   13,331 11,974 71,800 71,850   14,081 10,206 14,146 12,724  74,800 74,850 14,831 10,956 14,986 13,474
68,850 68,900 13,344 9,481   13,344 11,986 71,850 71,900   14,094 10,219 14,160 12,736  74,850 74,900 14,844 10,969 15,000 13,486
68,900 68,950 13,356 9,489   13,356 11,999 71,900 71,950   14,106 10,231 14,174 12,749  74,900 74,950 14,856 10,981 15,014 13,499
68,950 69,000 13,369 9,496   13,369 12,011 71,950 72,000   14,119 10,244 14,188 12,761  74,950 75,000 14,869 10,994 15,028 13,511
69,000                                     72,000                                       75,000
69,000 69,050 13,381 9,506   13,381 12,024 72,000 72,050   14,131 10,256 14,202 12,774  75,000 75,050 14,881 11,006 15,042 13,524
69,050 69,100 13,394 9,519   13,394 12,036 72,050 72,100   14,144 10,269 14,216 12,786  75,050 75,100 14,894 11,019 15,056 13,536
69,100 69,150 13,406 9,531   13,406 12,049 72,100 72,150   14,156 10,281 14,230 12,799  75,100 75,150 14,906 11,031 15,070 13,549
69,150 69,200 13,419 9,544   13,419 12,061 72,150 72,200   14,169 10,294 14,244 12,811  75,150 75,200 14,919 11,044 15,084 13,561
69,200 69,250 13,431 9,556   13,431 12,074 72,200 72,250   14,181 10,306 14,258 12,824  75,200 75,250 14,931 11,056 15,098 13,574
69,250 69,300 13,444 9,569   13,444 12,086 72,250 72,300   14,194 10,319 14,272 12,836  75,250 75,300 14,944 11,069 15,112 13,586
69,300 69,350 13,456 9,581   13,456 12,099 72,300 72,350   14,206 10,331 14,286 12,849  75,300 75,350 14,956 11,081 15,126 13,599
69,350 69,400 13,469 9,594   13,469 12,111 72,350 72,400   14,219 10,344 14,300 12,861  75,350 75,400 14,969 11,094 15,140 13,611
69,400 69,450 13,481 9,606   13,481 12,124 72,400 72,450   14,231 10,356 14,314 12,874  75,400 75,450 14,981 11,106 15,154 13,624
69,450 69,500 13,494 9,619   13,494 12,136 72,450 72,500   14,244 10,369 14,328 12,886  75,450 75,500 14,994 11,119 15,168 13,636
69,500 69,550 13,506 9,631   13,506 12,149 72,500 72,550   14,256 10,381 14,342 12,899  75,500 75,550 15,006 11,131 15,182 13,649
69,550 69,600 13,519 9,644   13,519 12,161 72,550 72,600   14,269 10,394 14,356 12,911  75,550 75,600 15,019 11,144 15,196 13,661
69,600 69,650 13,531 9,656   13,531 12,174 72,600 72,650   14,281 10,406 14,370 12,924  75,600 75,650 15,031 11,156 15,210 13,674
69,650 69,700 13,544 9,669   13,544 12,186 72,650 72,700   14,294 10,419 14,384 12,936  75,650 75,700 15,044 11,169 15,224 13,686
69,700 69,750 13,556 9,681   13,558 12,199 72,700 72,750   14,306 10,431 14,398 12,949  75,700 75,750 15,056 11,181 15,238 13,699
69,750 69,800 13,569 9,694   13,572 12,211 72,750 72,800   14,319 10,444 14,412 12,961  75,750 75,800 15,069 11,194 15,252 13,711
69,800 69,850 13,581 9,706   13,586 12,224 72,800 72,850   14,331 10,456 14,426 12,974  75,800 75,850 15,081 11,206 15,266 13,724
69,850 69,900 13,594 9,719   13,600 12,236 72,850 72,900   14,344 10,469 14,440 12,986  75,850 75,900 15,094 11,219 15,280 13,736
69,900 69,950 13,606 9,731   13,614 12,249 72,900 72,950   14,356 10,481 14,454 12,999  75,900 75,950 15,106 11,231 15,294 13,749
69,950 70,000 13,619 9,744   13,628 12,261 72,950 73,000   14,369 10,494 14,468 13,011  75,950 76,000 15,119 11,244 15,308 13,761
70,000                                     73,000                                       76,000
70,000 70,050 13,631 9,756   13,642 12,274 73,000 73,050   14,381 10,506 14,482 13,024  76,000 76,050 15,131 11,256 15,322 13,774
70,050 70,100 13,644 9,769   13,656 12,286 73,050 73,100   14,394 10,519 14,496 13,036  76,050 76,100 15,144 11,269 15,336 13,786
70,100 70,150 13,656 9,781   13,670 12,299 73,100 73,150   14,406 10,531 14,510 13,049  76,100 76,150 15,156 11,281 15,350 13,799
70,150 70,200 13,669 9,794   13,684 12,311 73,150 73,200   14,419 10,544 14,524 13,061  76,150 76,200 15,169 11,294 15,364 13,811
70,200 70,250 13,681 9,806   13,698 12,324 73,200 73,250   14,431 10,556 14,538 13,074  76,200 76,250 15,181 11,306 15,378 13,824
70,250 70,300 13,694 9,819   13,712 12,336 73,250 73,300   14,444 10,569 14,552 13,086  76,250 76,300 15,194 11,319 15,392 13,836
70,300 70,350 13,706 9,831   13,726 12,349 73,300 73,350   14,456 10,581 14,566 13,099  76,300 76,350 15,206 11,331 15,406 13,849
70,350 70,400 13,719 9,844   13,740 12,361 73,350 73,400   14,469 10,594 14,580 13,111  76,350 76,400 15,219 11,344 15,420 13,861
70,400 70,450 13,731 9,856   13,754 12,374 73,400 73,450   14,481 10,606 14,594 13,124  76,400 76,450 15,231 11,356 15,434 13,874
70,450 70,500 13,744 9,869   13,768 12,386 73,450 73,500   14,494 10,619 14,608 13,136  76,450 76,500 15,244 11,369 15,448 13,886
70,500 70,550 13,756 9,881   13,782 12,399 73,500 73,550   14,506 10,631 14,622 13,149  76,500 76,550 15,256 11,381 15,462 13,899
70,550 70,600 13,769 9,894   13,796 12,411 73,550 73,600   14,519 10,644 14,636 13,161  76,550 76,600 15,269 11,394 15,476 13,911
70,600 70,650 13,781 9,906   13,810 12,424 73,600 73,650   14,531 10,656 14,650 13,174  76,600 76,650 15,281 11,406 15,490 13,924
70,650 70,700 13,794 9,919   13,824 12,436 73,650 73,700   14,544 10,669 14,664 13,186  76,650 76,700 15,294 11,419 15,504 13,936
70,700 70,750 13,806 9,931   13,838 12,449 73,700 73,750   14,556 10,681 14,678 13,199  76,700 76,750 15,306 11,431 15,518 13,949
70,750 70,800 13,819 9,944   13,852 12,461 73,750 73,800   14,569 10,694 14,692 13,211  76,750 76,800 15,319 11,444 15,532 13,961
70,800 70,850 13,831 9,956   13,866 12,474 73,800 73,850   14,581 10,706 14,706 13,224  76,800 76,850 15,331 11,456 15,546 13,974
70,850 70,900 13,844 9,969   13,880 12,486 73,850 73,900   14,594 10,719 14,720 13,236  76,850 76,900 15,344 11,469 15,560 13,986
70,900 70,950 13,856 9,981   13,894 12,499 73,900 73,950   14,606 10,731 14,734 13,249  76,900 76,950 15,356 11,481 15,574 13,999
70,950 71,000 13,869 9,994   13,908 12,511 73,950 74,000   14,619 10,744 14,748 13,261  76,950 77,000 15,369 11,494 15,588 14,011

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 82 -

- 83 -

Page 83 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                    2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
77,000                                     80,000                                       83,000
77,000 77,050 15,381 11,506 15,602 14,024  80,000 80,050   16,131 12,256 16,442 14,774  83,000 83,050 16,881 13,006 17,282 15,524
77,050 77,100 15,394 11,519 15,616 14,036  80,050 80,100   16,144 12,269 16,456 14,786  83,050 83,100 16,894 13,019 17,296 15,536
77,100 77,150 15,406 11,531 15,630 14,049  80,100 80,150   16,156 12,281 16,470 14,799  83,100 83,150 16,906 13,031 17,310 15,549
77,150 77,200 15,419 11,544 15,644 14,061  80,150 80,200   16,169 12,294 16,484 14,811  83,150 83,200 16,919 13,044 17,324 15,561
77,200 77,250 15,431 11,556 15,658 14,074  80,200 80,250   16,181 12,306 16,498 14,824  83,200 83,250 16,931 13,056 17,338 15,574
77,250 77,300 15,444 11,569 15,672 14,086  80,250 80,300   16,194 12,319 16,512 14,836  83,250 83,300 16,944 13,069 17,352 15,586
77,300 77,350 15,456 11,581 15,686 14,099  80,300 80,350   16,206 12,331 16,526 14,849  83,300 83,350 16,956 13,081 17,366 15,599
77,350 77,400 15,469 11,594 15,700 14,111  80,350 80,400   16,219 12,344 16,540 14,861  83,350 83,400 16,969 13,094 17,380 15,611
77,400 77,450 15,481 11,606 15,714 14,124  80,400 80,450   16,231 12,356 16,554 14,874  83,400 83,450 16,981 13,106 17,394 15,624
77,450 77,500 15,494 11,619 15,728 14,136  80,450 80,500   16,244 12,369 16,568 14,886  83,450 83,500 16,994 13,119 17,408 15,636
77,500 77,550 15,506 11,631 15,742 14,149  80,500 80,550   16,256 12,381 16,582 14,899  83,500 83,550 17,006 13,131 17,422 15,649
77,550 77,600 15,519 11,644 15,756 14,161  80,550 80,600   16,269 12,394 16,596 14,911  83,550 83,600 17,019 13,144 17,436 15,661
77,600 77,650 15,531 11,656 15,770 14,174  80,600 80,650   16,281 12,406 16,610 14,924  83,600 83,650 17,032 13,156 17,450 15,674
77,650 77,700 15,544 11,669 15,784 14,186  80,650 80,700   16,294 12,419 16,624 14,936  83,650 83,700 17,046 13,169 17,464 15,686
77,700 77,750 15,556 11,681 15,798 14,199  80,700 80,750   16,306 12,431 16,638 14,949  83,700 83,750 17,060 13,181 17,478 15,699
77,750 77,800 15,569 11,694 15,812 14,211  80,750 80,800   16,319 12,444 16,652 14,961  83,750 83,800 17,074 13,194 17,492 15,711
77,800 77,850 15,581 11,706 15,826 14,224  80,800 80,850   16,331 12,456 16,666 14,974  83,800 83,850 17,088 13,206 17,506 15,724
77,850 77,900 15,594 11,719 15,840 14,236  80,850 80,900   16,344 12,469 16,680 14,986  83,850 83,900 17,102 13,219 17,520 15,736
77,900 77,950 15,606 11,731 15,854 14,249  80,900 80,950   16,356 12,481 16,694 14,999  83,900 83,950 17,116 13,231 17,534 15,749
77,950 78,000 15,619 11,744 15,868 14,261  80,950 81,000   16,369 12,494 16,708 15,011  83,950 84,000 17,130 13,244 17,548 15,761
78,000                                     81,000                                       84,000
78,000 78,050 15,631 11,756 15,882 14,274  81,000 81,050   16,381 12,506 16,722 15,024  84,000 84,050 17,144 13,256 17,562 15,774
78,050 78,100 15,644 11,769 15,896 14,286  81,050 81,100   16,394 12,519 16,736 15,036  84,050 84,100 17,158 13,269 17,576 15,786
78,100 78,150 15,656 11,781 15,910 14,299  81,100 81,150   16,406 12,531 16,750 15,049  84,100 84,150 17,172 13,281 17,590 15,799
78,150 78,200 15,669 11,794 15,924 14,311  81,150 81,200   16,419 12,544 16,764 15,061  84,150 84,200 17,186 13,294 17,604 15,811
78,200 78,250 15,681 11,806 15,938 14,324  81,200 81,250   16,431 12,556 16,778 15,074  84,200 84,250 17,200 13,306 17,618 15,824
78,250 78,300 15,694 11,819 15,952 14,336  81,250 81,300   16,444 12,569 16,792 15,086  84,250 84,300 17,214 13,319 17,632 15,836
78,300 78,350 15,706 11,831 15,966 14,349  81,300 81,350   16,456 12,581 16,806 15,099  84,300 84,350 17,228 13,331 17,646 15,849
78,350 78,400 15,719 11,844 15,980 14,361  81,350 81,400   16,469 12,594 16,820 15,111  84,350 84,400 17,242 13,344 17,660 15,861
78,400 78,450 15,731 11,856 15,994 14,374  81,400 81,450   16,481 12,606 16,834 15,124  84,400 84,450 17,256 13,356 17,674 15,874
78,450 78,500 15,744 11,869 16,008 14,386  81,450 81,500   16,494 12,619 16,848 15,136  84,450 84,500 17,270 13,369 17,688 15,886
78,500 78,550 15,756 11,881 16,022 14,399  81,500 81,550   16,506 12,631 16,862 15,149  84,500 84,550 17,284 13,381 17,702 15,899
78,550 78,600 15,769 11,894 16,036 14,411  81,550 81,600   16,519 12,644 16,876 15,161  84,550 84,600 17,298 13,394 17,716 15,911
78,600 78,650 15,781 11,906 16,050 14,424  81,600 81,650   16,531 12,656 16,890 15,174  84,600 84,650 17,312 13,406 17,730 15,924
78,650 78,700 15,794 11,919 16,064 14,436  81,650 81,700   16,544 12,669 16,904 15,186  84,650 84,700 17,326 13,419 17,744 15,936
78,700 78,750 15,806 11,931 16,078 14,449  81,700 81,750   16,556 12,681 16,918 15,199  84,700 84,750 17,340 13,431 17,758 15,949
78,750 78,800 15,819 11,944 16,092 14,461  81,750 81,800   16,569 12,694 16,932 15,211  84,750 84,800 17,354 13,444 17,772 15,961
78,800 78,850 15,831 11,956 16,106 14,474  81,800 81,850   16,581 12,706 16,946 15,224  84,800 84,850 17,368 13,456 17,786 15,974
78,850 78,900 15,844 11,969 16,120 14,486  81,850 81,900   16,594 12,719 16,960 15,236  84,850 84,900 17,382 13,469 17,800 15,986
78,900 78,950 15,856 11,981 16,134 14,499  81,900 81,950   16,606 12,731 16,974 15,249  84,900 84,950 17,396 13,481 17,814 15,999
78,950 79,000 15,869 11,994 16,148 14,511  81,950 82,000   16,619 12,744 16,988 15,261  84,950 85,000 17,410 13,494 17,828 16,011
79,000                                     82,000                                       85,000
79,000 79,050 15,881 12,006 16,162 14,524  82,000 82,050   16,631 12,756 17,002 15,274  85,000 85,050 17,424 13,506 17,842 16,024
79,050 79,100 15,894 12,019 16,176 14,536  82,050 82,100   16,644 12,769 17,016 15,286  85,050 85,100 17,438 13,519 17,856 16,036
79,100 79,150 15,906 12,031 16,190 14,549  82,100 82,150   16,656 12,781 17,030 15,299  85,100 85,150 17,452 13,531 17,870 16,049
79,150 79,200 15,919 12,044 16,204 14,561  82,150 82,200   16,669 12,794 17,044 15,311  85,150 85,200 17,466 13,544 17,884 16,061
79,200 79,250 15,931 12,056 16,218 14,574  82,200 82,250   16,681 12,806 17,058 15,324  85,200 85,250 17,480 13,556 17,898 16,074
79,250 79,300 15,944 12,069 16,232 14,586  82,250 82,300   16,694 12,819 17,072 15,336  85,250 85,300 17,494 13,569 17,912 16,086
79,300 79,350 15,956 12,081 16,246 14,599  82,300 82,350   16,706 12,831 17,086 15,349  85,300 85,350 17,508 13,581 17,926 16,099
79,350 79,400 15,969 12,094 16,260 14,611  82,350 82,400   16,719 12,844 17,100 15,361  85,350 85,400 17,522 13,594 17,940 16,111
79,400 79,450 15,981 12,106 16,274 14,624  82,400 82,450   16,731 12,856 17,114 15,374  85,400 85,450 17,536 13,606 17,954 16,124
79,450 79,500 15,994 12,119 16,288 14,636  82,450 82,500   16,744 12,869 17,128 15,386  85,450 85,500 17,550 13,619 17,968 16,136
79,500 79,550 16,006 12,131 16,302 14,649  82,500 82,550   16,756 12,881 17,142 15,399  85,500 85,550 17,564 13,631 17,982 16,149
79,550 79,600 16,019 12,144 16,316 14,661  82,550 82,600   16,769 12,894 17,156 15,411  85,550 85,600 17,578 13,644 17,996 16,161
79,600 79,650 16,031 12,156 16,330 14,674  82,600 82,650   16,781 12,906 17,170 15,424  85,600 85,650 17,592 13,656 18,010 16,174
79,650 79,700 16,044 12,169 16,344 14,686  82,650 82,700   16,794 12,919 17,184 15,436  85,650 85,700 17,606 13,669 18,024 16,186
79,700 79,750 16,056 12,181 16,358 14,699  82,700 82,750   16,806 12,931 17,198 15,449  85,700 85,750 17,620 13,681 18,038 16,199
79,750 79,800 16,069 12,194 16,372 14,711  82,750 82,800   16,819 12,944 17,212 15,461  85,750 85,800 17,634 13,694 18,052 16,211
79,800 79,850 16,081 12,206 16,386 14,724  82,800 82,850   16,831 12,956 17,226 15,474  85,800 85,850 17,648 13,706 18,066 16,224
79,850 79,900 16,094 12,219 16,400 14,736  82,850 82,900   16,844 12,969 17,240 15,486  85,850 85,900 17,662 13,719 18,080 16,236
79,900 79,950 16,106 12,231 16,414 14,749  82,900 82,950   16,856 12,981 17,254 15,499  85,900 85,950 17,676 13,731 18,094 16,249
79,950 80,000 16,119 12,244 16,428 14,761  82,950 83,000   16,869 12,994 17,268 15,511  85,950 86,000 17,690 13,744 18,108 16,261

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 83 -

- 84 -

Page 84 of 100 of Instructions 1040                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Table– Continued
If line 43                                 If line 43                                   If line 43
(taxable             And you are—          (taxable               And you are—          (taxable             And you are—
income) is—                                income) is—                                  income) is—
At     But    Single Married Married Head  At     But      Single Married Married Head  At     But    Single Married Married Head
least  less          filing  filing of a   least  less            filing  filing of a   least  less          filing  filing of a
       than          jointly sepa-  house-        than            jointly sepa-  house-        than          jointly sepa-  house-
                     *       rately hold                          *       rately hold                        *       rately hold
                     Your tax is—                                 Your tax is—                               Your tax is—
86,000                                     89,000                                       92,000
86,000 86,050 17,704 13,756 18,122 16,274  89,000 89,050   18,544 14,506 18,962 17,024  92,000 92,050 19,384 15,256 19,802 17,774
86,050 86,100 17,718 13,769 18,136 16,286  89,050 89,100   18,558 14,519 18,976 17,036  92,050 92,100 19,398 15,269 19,816 17,786
86,100 86,150 17,732 13,781 18,150 16,299  89,100 89,150   18,572 14,531 18,990 17,049  92,100 92,150 19,412 15,281 19,830 17,799
86,150 86,200 17,746 13,794 18,164 16,311  89,150 89,200   18,586 14,544 19,004 17,061  92,150 92,200 19,426 15,294 19,844 17,811
86,200 86,250 17,760 13,806 18,178 16,324  89,200 89,250   18,600 14,556 19,018 17,074  92,200 92,250 19,440 15,306 19,858 17,824
86,250 86,300 17,774 13,819 18,192 16,336  89,250 89,300   18,614 14,569 19,032 17,086  92,250 92,300 19,454 15,319 19,872 17,836
86,300 86,350 17,788 13,831 18,206 16,349  89,300 89,350   18,628 14,581 19,046 17,099  92,300 92,350 19,468 15,331 19,886 17,849
86,350 86,400 17,802 13,844 18,220 16,361  89,350 89,400   18,642 14,594 19,060 17,111  92,350 92,400 19,482 15,344 19,900 17,861
86,400 86,450 17,816 13,856 18,234 16,374  89,400 89,450   18,656 14,606 19,074 17,124  92,400 92,450 19,496 15,356 19,914 17,874
86,450 86,500 17,830 13,869 18,248 16,386  89,450 89,500   18,670 14,619 19,088 17,136  92,450 92,500 19,510 15,369 19,928 17,886
86,500 86,550 17,844 13,881 18,262 16,399  89,500 89,550   18,684 14,631 19,102 17,149  92,500 92,550 19,524 15,381 19,942 17,899
86,550 86,600 17,858 13,894 18,276 16,411  89,550 89,600   18,698 14,644 19,116 17,161  92,550 92,600 19,538 15,394 19,956 17,911
86,600 86,650 17,872 13,906 18,290 16,424  89,600 89,650   18,712 14,656 19,130 17,174  92,600 92,650 19,552 15,406 19,970 17,924
86,650 86,700 17,886 13,919 18,304 16,436  89,650 89,700   18,726 14,669 19,144 17,186  92,650 92,700 19,566 15,419 19,984 17,936
86,700 86,750 17,900 13,931 18,318 16,449  89,700 89,750   18,740 14,681 19,158 17,199  92,700 92,750 19,580 15,431 19,998 17,949
86,750 86,800 17,914 13,944 18,332 16,461  89,750 89,800   18,754 14,694 19,172 17,211  92,750 92,800 19,594 15,444 20,012 17,961
86,800 86,850 17,928 13,956 18,346 16,474  89,800 89,850   18,768 14,706 19,186 17,224  92,800 92,850 19,608 15,456 20,026 17,974
86,850 86,900 17,942 13,969 18,360 16,486  89,850 89,900   18,782 14,719 19,200 17,236  92,850 92,900 19,622 15,469 20,040 17,986
86,900 86,950 17,956 13,981 18,374 16,499  89,900 89,950   18,796 14,731 19,214 17,249  92,900 92,950 19,636 15,481 20,054 17,999
86,950 87,000 17,970 13,994 18,388 16,511  89,950 90,000   18,810 14,744 19,228 17,261  92,950 93,000 19,650 15,494 20,068 18,011
87,000                                     90,000                                       93,000
87,000 87,050 17,984 14,006 18,402 16,524  90,000 90,050   18,824 14,756 19,242 17,274  93,000 93,050 19,664 15,506 20,082 18,024
87,050 87,100 17,998 14,019 18,416 16,536  90,050 90,100   18,838 14,769 19,256 17,286  93,050 93,100 19,678 15,519 20,096 18,036
87,100 87,150 18,012 14,031 18,430 16,549  90,100 90,150   18,852 14,781 19,270 17,299  93,100 93,150 19,692 15,531 20,110 18,049
87,150 87,200 18,026 14,044 18,444 16,561  90,150 90,200   18,866 14,794 19,284 17,311  93,150 93,200 19,706 15,544 20,124 18,061
87,200 87,250 18,040 14,056 18,458 16,574  90,200 90,250   18,880 14,806 19,298 17,324  93,200 93,250 19,720 15,556 20,138 18,074
87,250 87,300 18,054 14,069 18,472 16,586  90,250 90,300   18,894 14,819 19,312 17,336  93,250 93,300 19,734 15,569 20,152 18,086
87,300 87,350 18,068 14,081 18,486 16,599  90,300 90,350   18,908 14,831 19,326 17,349  93,300 93,350 19,748 15,581 20,166 18,099
87,350 87,400 18,082 14,094 18,500 16,611  90,350 90,400   18,922 14,844 19,340 17,361  93,350 93,400 19,762 15,594 20,180 18,111
87,400 87,450 18,096 14,106 18,514 16,624  90,400 90,450   18,936 14,856 19,354 17,374  93,400 93,450 19,776 15,606 20,194 18,124
87,450 87,500 18,110 14,119 18,528 16,636  90,450 90,500   18,950 14,869 19,368 17,386  93,450 93,500 19,790 15,619 20,208 18,136
87,500 87,550 18,124 14,131 18,542 16,649  90,500 90,550   18,964 14,881 19,382 17,399  93,500 93,550 19,804 15,631 20,222 18,149
87,550 87,600 18,138 14,144 18,556 16,661  90,550 90,600   18,978 14,894 19,396 17,411  93,550 93,600 19,818 15,644 20,236 18,161
87,600 87,650 18,152 14,156 18,570 16,674  90,600 90,650   18,992 14,906 19,410 17,424  93,600 93,650 19,832 15,656 20,250 18,174
87,650 87,700 18,166 14,169 18,584 16,686  90,650 90,700   19,006 14,919 19,424 17,436  93,650 93,700 19,846 15,669 20,264 18,186
87,700 87,750 18,180 14,181 18,598 16,699  90,700 90,750   19,020 14,931 19,438 17,449  93,700 93,750 19,860 15,681 20,278 18,199
87,750 87,800 18,194 14,194 18,612 16,711  90,750 90,800   19,034 14,944 19,452 17,461  93,750 93,800 19,874 15,694 20,292 18,211
87,800 87,850 18,208 14,206 18,626 16,724  90,800 90,850   19,048 14,956 19,466 17,474  93,800 93,850 19,888 15,706 20,306 18,224
87,850 87,900 18,222 14,219 18,640 16,736  90,850 90,900   19,062 14,969 19,480 17,486  93,850 93,900 19,902 15,719 20,320 18,236
87,900 87,950 18,236 14,231 18,654 16,749  90,900 90,950   19,076 14,981 19,494 17,499  93,900 93,950 19,916 15,731 20,334 18,249
87,950 88,000 18,250 14,244 18,668 16,761  90,950 91,000   19,090 14,994 19,508 17,511  93,950 94,000 19,930 15,744 20,348 18,261
88,000                                     91,000                                       94,000
88,000 88,050 18,264 14,256 18,682 16,774  91,000 91,050   19,104 15,006 19,522 17,524  94,000 94,050 19,944 15,756 20,362 18,274
88,050 88,100 18,278 14,269 18,696 16,786  91,050 91,100   19,118 15,019 19,536 17,536  94,050 94,100 19,958 15,769 20,376 18,286
88,100 88,150 18,292 14,281 18,710 16,799  91,100 91,150   19,132 15,031 19,550 17,549  94,100 94,150 19,972 15,781 20,390 18,299
88,150 88,200 18,306 14,294 18,724 16,811  91,150 91,200   19,146 15,044 19,564 17,561  94,150 94,200 19,986 15,794 20,404 18,311
88,200 88,250 18,320 14,306 18,738 16,824  91,200 91,250   19,160 15,056 19,578 17,574  94,200 94,250 20,000 15,806 20,418 18,324
88,250 88,300 18,334 14,319 18,752 16,836  91,250 91,300   19,174 15,069 19,592 17,586  94,250 94,300 20,014 15,819 20,432 18,336
88,300 88,350 18,348 14,331 18,766 16,849  91,300 91,350   19,188 15,081 19,606 17,599  94,300 94,350 20,028 15,831 20,446 18,349
88,350 88,400 18,362 14,344 18,780 16,861  91,350 91,400   19,202 15,094 19,620 17,611  94,350 94,400 20,042 15,844 20,460 18,361
88,400 88,450 18,376 14,356 18,794 16,874  91,400 91,450   19,216 15,106 19,634 17,624  94,400 94,450 20,056 15,856 20,474 18,374
88,450 88,500 18,390 14,369 18,808 16,886  91,450 91,500   19,230 15,119 19,648 17,636  94,450 94,500 20,070 15,869 20,488 18,386
88,500 88,550 18,404 14,381 18,822 16,899  91,500 91,550   19,244 15,131 19,662 17,649  94,500 94,550 20,084 15,881 20,502 18,399
88,550 88,600 18,418 14,394 18,836 16,911  91,550 91,600   19,258 15,144 19,676 17,661  94,550 94,600 20,098 15,894 20,516 18,411
88,600 88,650 18,432 14,406 18,850 16,924  91,600 91,650   19,272 15,156 19,690 17,674  94,600 94,650 20,112 15,906 20,530 18,424
88,650 88,700 18,446 14,419 18,864 16,936  91,650 91,700   19,286 15,169 19,704 17,686  94,650 94,700 20,126 15,919 20,544 18,436
88,700 88,750 18,460 14,431 18,878 16,949  91,700 91,750   19,300 15,181 19,718 17,699  94,700 94,750 20,140 15,931 20,558 18,449
88,750 88,800 18,474 14,444 18,892 16,961  91,750 91,800   19,314 15,194 19,732 17,711  94,750 94,800 20,154 15,944 20,572 18,461
88,800 88,850 18,488 14,456 18,906 16,974  91,800 91,850   19,328 15,206 19,746 17,724  94,800 94,850 20,168 15,956 20,586 18,474
88,850 88,900 18,502 14,469 18,920 16,986  91,850 91,900   19,342 15,219 19,760 17,736  94,850 94,900 20,182 15,969 20,600 18,486
88,900 88,950 18,516 14,481 18,934 16,999  91,900 91,950   19,356 15,231 19,774 17,749  94,900 94,950 20,196 15,981 20,614 18,499
88,950 89,000 18,530 14,494 18,948 17,011  91,950 92,000   19,370 15,244 19,788 17,761  94,950 95,000 20,210 15,994 20,628 18,511

* This column must also be used by a qualifying widow(er).                                                           (Continued)
                                                           - 84 -

- 85 -

Page 85 of 100 of Instructions 1040                                                                                                                                   13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                                                                                      2011 Tax Table– Continued
If line 43                                                                  If line 43                                                                    If line 43
(taxable                             And you are—                           (taxable                               And you are—                           (taxable              And you are—
income) is—                                                                 income) is—                                                                   income) is—
At          But         Single       Married Married Head                   At           But          Single       Married Married Head                   At     But     Single Married Married Head
least       less                     filing       filing       of a         least        less                      filing       filing       of a         least  less           filing       filing of a
            than                     jointly      sepa-        house-                    than                      jointly      sepa-        house-              than           jointly      sepa-  house-
                                     *            rately       hold                                                *            rately       hold                               *            rately hold
                                     Your tax is—                                                                  Your tax is—                                                 Your tax is—
95,000                                                                      97,000                                                                        99,000
95,000      95,050      20,224 16,006 20,642 18,524                         97,000       97,050       20,784 16,506 21,202 19,024                         99,000 99,050  21,344 17,006 21,762 19,524
95,050      95,100      20,238 16,019 20,656 18,536                         97,050       97,100       20,798 16,519 21,216 19,036                         99,050 99,100  21,358 17,019 21,776 19,536
95,100      95,150      20,252 16,031 20,670 18,549                         97,100       97,150       20,812 16,531 21,230 19,049                         99,100 99,150  21,372 17,031 21,790 19,549
95,150      95,200      20,266 16,044 20,684 18,561                         97,150       97,200       20,826 16,544 21,244 19,061                         99,150 99,200  21,386 17,044 21,804 19,561
95,200      95,250      20,280 16,056 20,698 18,574                         97,200       97,250       20,840 16,556 21,258 19,074                         99,200 99,250  21,400 17,056 21,818 19,574
95,250      95,300      20,294 16,069 20,712 18,586                         97,250       97,300       20,854 16,569 21,272 19,086                         99,250 99,300  21,414 17,069 21,832 19,586
95,300      95,350      20,308 16,081 20,726 18,599                         97,300       97,350       20,868 16,581 21,286 19,099                         99,300 99,350  21,428 17,081 21,846 19,599
95,350      95,400      20,322 16,094 20,740 18,611                         97,350       97,400       20,882 16,594 21,300 19,111                         99,350 99,400  21,442 17,094 21,860 19,611
95,400      95,450      20,336 16,106 20,754 18,624                         97,400       97,450       20,896 16,606 21,314 19,124                         99,400 99,450  21,456 17,106 21,874 19,624
95,450      95,500      20,350 16,119 20,768 18,636                         97,450       97,500       20,910 16,619 21,328 19,136                         99,450 99,500  21,470 17,119 21,888 19,636
95,500      95,550      20,364 16,131 20,782 18,649                         97,500       97,550       20,924 16,631 21,342 19,149                         99,500 99,550  21,484 17,131 21,902 19,649
95,550      95,600      20,378 16,144 20,796 18,661                         97,550       97,600       20,938 16,644 21,356 19,161                         99,550 99,600  21,498 17,144 21,916 19,661
95,600      95,650      20,392 16,156 20,810 18,674                         97,600       97,650       20,952 16,656 21,370 19,174                         99,600 99,650  21,512 17,156 21,930 19,674
95,650      95,700      20,406 16,169 20,824 18,686                         97,650       97,700       20,966 16,669 21,384 19,186                         99,650 99,700  21,526 17,169 21,944 19,686
95,700      95,750      20,420 16,181 20,838 18,699                         97,700       97,750       20,980 16,681 21,398 19,199                         99,700 99,750  21,540 17,181 21,958 19,699
95,750      95,800      20,434 16,194 20,852 18,711                         97,750       97,800       20,994 16,694 21,412 19,211                         99,750 99,800  21,554 17,194 21,972 19,711
95,800      95,850      20,448 16,206 20,866 18,724                         97,800       97,850       21,008 16,706 21,426 19,224                         99,800 99,850  21,568 17,206 21,986 19,724
95,850      95,900      20,462 16,219 20,880 18,736                         97,850       97,900       21,022 16,719 21,440 19,236                         99,850 99,900  21,582 17,219 22,000 19,736
95,900      95,950      20,476 16,231 20,894 18,749                         97,900       97,950       21,036 16,731 21,454 19,249                         99,900 99,950  21,596 17,231 22,014 19,749
95,950      96,000      20,490 16,244 20,908 18,761                         97,950       98,000       21,050 16,744 21,468 19,261                         99,950 100,000 21,610 17,244 22,028 19,761
96,000                                                                      98,000
96,000      96,050      20,504 16,256 20,922 18,774                         98,000       98,050       21,064 16,756 21,482 19,274
96,050      96,100      20,518 16,269 20,936 18,786                         98,050       98,100       21,078 16,769 21,496 19,286
96,100      96,150      20,532 16,281 20,950 18,799                         98,100       98,150       21,092 16,781 21,510 19,299
96,150      96,200      20,546 16,294 20,964 18,811                         98,150       98,200       21,106 16,794 21,524 19,311
96,200      96,250      20,560 16,306 20,978 18,824                         98,200       98,250       21,120 16,806 21,538 19,324
96,250      96,300      20,574 16,319 20,992 18,836                         98,250       98,300       21,134 16,819 21,552 19,336
96,35096,30096,40096,35020,58820,602 16,33116,344 21,00621,020 18,86118,849 98,35098,300 98,40098,350 21,16221,148 16,84416,831 21,58021,566 19,36119,349                or$100,000over —
96,400      96,450      20,616 16,356 21,034 18,874                         98,400       98,450       21,176 16,856 21,594 19,374                                        use the Tax
96,45096,50096,55096,50020,64420,630 16,38116,369 21,04821,062 18,88618,899 98,45098,500 98,55098,500 21,19021,204 16,88116,869 21,60821,622 19,38619,399                ComputationWorksheet
96,550      96,600      20,658 16,394 21,076 18,911                         98,550       98,600       21,218 16,894 21,636 19,411
96,600      96,650      20,672 16,406 21,090 18,924                         98,600       98,650       21,232 16,906 21,650 19,424
96,650      96,700      20,686 16,419 21,104 18,936                         98,650       98,700       21,246 16,919 21,664 19,436
96,700      96,750      20,700 16,431 21,118 18,949                         98,700       98,750       21,260 16,931 21,678 19,449
96,750      96,800      20,714 16,444 21,132 18,961                         98,750       98,800       21,274 16,944 21,692 19,461
96,800      96,850      20,728 16,456 21,146 18,974                         98,800       98,850       21,288 16,956 21,706 19,474
96,850      96,900      20,742 16,469 21,160 18,986                         98,850       98,900       21,302 16,969 21,720 19,486
96,900      96,950      20,756 16,481 21,174 18,999                         98,900       98,950       21,316 16,981 21,734 19,499
96,950      97,000      20,770 16,494 21,188 19,011                         98,950       99,000       21,330 16,994 21,748 19,511

* This column must also be used by a qualifying widow(er)
                                                                                                      - 85 -

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Page 86 of 100 of Instructions 1040                                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2011 Tax Computation Worksheet—Line 44
                 See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
CAUTIONCAUTION! !
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and
Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount
from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the
form or worksheet that you are completing.

Section A— Use if your filing status is Single. Complete the row below that applies to you.
                                                                                                                               Tax. 
                                          (a)                   (b)           (c)                                   (d)        Subtract (d) from (c).
                 Taxable income. Enter the amount from line Multiplication    Multiply                           Subtraction Enter the result here and
                 If line 43 is—           43                    amount         (a) by (b)                          amount      on Form 1040, line 44
At least $100,000 but not over
$174,400                          $                            ×28% (.28)   $                                    $  6,383.00  $
Over $174,400 but not over
$379,150                          $                            ×33% (.33)   $                                    $ 15,103.00  $
Over $379,150                     $                            ×35% (.35)   $                                    $22,686.00   $

Section B— Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you. 
                                                                                                                               Tax. 
                                          (a)                   (b)           (c)                                   (d)        Subtract (d) from (c).
                 Taxable income. Enter the amount from line Multiplication    Multiply                           Subtraction Enter the result here and
                 If line 43 is—           43                   amount          (a) by (b)                          amount      on Form 1040, line 44
At least $100,000 but not over
$139,350                          $                            ×25% (.25)   $                                    $  7,750.00  $
Over $139,350 but not over
$212,300                          $                            ×28% (.28)   $                                    $ 11,930.50  $
Over $212,300 but not over
$379,150                          $                            ×33% (.33)   $                                    $ 22,545.50  $
Over $379,150                     $                            ×35% (.35)   $                                    $ 30,128.50  $

Section C— Use if your filing status is Married filing separately. Complete the row below that applies to you.
                                                                                                                               Tax. 
                                          (a)                   (b)           (c)                                   (d)        Subtract (d) from (c).
                 Taxable income. Enter the amount from line Multiplication    Multiply                           Subtraction Enter the result here and
                 If line 43 is—           43                   amount          (a) by (b)                          amount      on Form 1040, line 44
At least $100,000 but not over
$106,150                          $                            ×28% (.28)   $                                    $  5,965.25  $
Over $106,150 but not over
$189,575                          $                            ×33% (.33)   $                                    $ 11,272.75  $
Over $189,575                     $                            ×35% (.35)   $                                    $ 15,064.25  $

Section D— Use if your filing status is Head of household. Complete the row below that applies to you.
                                                                                                                               Tax. 
                                          (a)                   (b)           (c)                                   (d)        Subtract (d) from (c).
                 Taxable income. Enter the amount from line Multiplication    Multiply                           Subtraction Enter the result here and
                 If line 43 is—           43                   amount          (a) by (b)                          amount      on Form 1040, line 44
At least $100,000 but not over
$119,400                          $                            ×25% (.25)   $                                    $  5,232.50  $
Over $119,400 but not over
$193,350                          $                            ×28% (.28)   $                                    $  8,814.50  $
Over $193,350 but not over
$379,150                          $                            ×33% (.33)   $                                    $ 18,482.00  $
Over $379,150                     $                            ×35% (.35)   $                                    $ 26,065.00  $

Need more information or forms? Visit IRS.gov.                  - 86 -

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Page 87 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                                                                                    13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

General Information

                                                                                                                                                                            one original return for the same year, or                                                                                                                                                                               have tax withheld from those payments by
How To Avoid Common                                                                                                                                                         sending in more than one copy of the same                                                                                                                                                                               giving the payer Form W-4V.
                                                                                                                                                                            return (unless we ask you to do so), could
Mistakes                                                                                                                                                                    delay your refund.                                                                                                                                                                                                                                         You can use the IRS Withhold-
Mistakes can delay your refund or result in                                                                                                                                                                                                                                                                                                                                                         TIP                                ing Calculator at                                                www.irs.gov/
notices being sent to you.                                                                                                                                                                                                                                                                                                                                                                                                             individuals, instead of Pub. 505
         Make sure you entered the correct                                                                                                                                                                                                                                                                                                                                                                                             or the worksheets included with
name•              and social security number (SSN) for                                                                                                                     What Are Your Rights                                                                                                                                                                                                    Form W-4 or W-4P, to determine whether
Check that each dependent’s name andeach dependent you claim on line 6c.                                                                                                    as a Taxpayer?                                                                                                                                                                                                          creased or decreased.you need to have your withholding in-

qualifyingmakecolumnSSNcard.agreesForsure(4).eachyouchildwithchildcheckedforhistheunderor herchildtheagesocialboxtax17incredit,securitywholineis6c,a                        fessionally,IRSYouprotectciency,highestemployees.haveyourandconfidencethefairnesspromptly,rightsrightOursotoinofgoalbethattheandourtreatedintegrity,atyoucourteouslytaxthewillsystem.IRSfairly,haveeffi-is topro-Tobytheestimatedfund$1,000.yourInor2012general,aIftaxtaxyourFormbalancepaymentsyoutotal1040doestimatedduenotwillifhaveofyoushowlessexpecttaxtothanamakefortaxthat2012re-
•        Check your math, especially for the                                                                                                                                ensure that you always receive such treat-                                                                                                                                                                              is $1,000 or more, see Form 1040-ES. It
child tax credit, earned income credit                                                                                                                                      ment, you should know about the many                                                                                                                                                                                    has a worksheet you can use to see if you
(EIC), taxable social security benefits, total                                                                                                                              rights you have at each step of the tax pro-                                                                                                                                                                            have to make estimated tax payments. For
income, itemized deductions or standard                                                                                                                                     cess. For details, see Pub. 1.                                                                                                                                                                                          more details, see Pub. 505.
deduction, deduction for exemptions, tax-
able income, total tax, federal income tax
withheld, and refund or amount you owe.
•        Be sure you used the correct method                                                                                                                                Innocent Spouse Relief                                                                                                                                                                                                  Secure Your Tax
to figure your tax. See the instructions for                                                                                                                                Generally, both you and your spouse are                                                                                                                                                                                 Records from Identity
line 44.                                                                                                                                                                    each responsible for paying the full amount                                                                                                                                                                             Theft
•        Be sure to enter your SSN in the space                                                                                                                             of tax, interest, and penalties on your joint
provided on page 1 of Form 1040. If you                                                                                                                                     return. However, you may qualify for relief                                                                                                                                                                             Identity theft occurs when someone uses
are married filing a joint or separate return,                                                                                                                              from liability for tax on a joint return if (a)                                                                                                                                                                         your personal information, such as your
also enter your spouse’s SSN. Be sure to                                                                                                                                    there is an understatement of tax because                                                                                                                                                                               name, social security number (SSN), or
enter your SSN in the space next to your                                                                                                                                    your spouse omitted income or claimed                                                                                                                                                                                   other identifying information, without your
name. Check that your name and SSN                                                                                                                                          false deductions or credits, (b) you are di-                                                                                                                                                                            permission, to commit fraud or other
agree with your social security card.                                                                                                                                       vorced, separated, or no longer living with                                                                                                                                                                             crimes. An identity thief may use your SSN

correct.• MakeEntersureyouryour(andnameyourandspouse’s)address are                                                                                                          yourcircumstances,spouse, orit(c)wouldgivennotallbethefairfactstoandhold                                                                                                                                                yourto getSSNa jobtoorreceivemay filea refund.a tax return using
name in the same order as shown on your                                                                                                                                     you liable for the tax. You may also qualify                                                                                                                                                                            To reduce your risk:
last return.                                                                                                                                                                for relief if you were a married resident of a                                                                                                                                                                          • Protect your SSN,

                                                                                                                                                                                                                                                                                                                                                                                                    •
includedress.• If youyourliveapartmentin an apartment,number inbeyoursuread-to                                                                                              derpaidjointtocommunityrequestreturnorrelief.understatedandpropertyareIn somenowstatetax.liablecases,butFiledidforFormFormnotan un-file88578857a                                                                        your• EnsureBeSSN,carefulandyourwhenemployerchoosingis protectinga tax
•        If you are taking the standard deduc-                                                                                                                              may need to be filed within 2 years of the                                                                                                                                                                              preparer.

•

tion,suretionsD,13.makeyouIfseebutyouthesureenteredwerereceivedinstructionsyounotthecheckedrequiredcorrectcapitalforthetogainamount.linefilebox40distribu-Scheduleontolinebedate8857canmation,atcollect1-866-897-4270.callonwiththewhichseetheyourtaxInnocentPub.fromtheForm971IRSyou.Spouseand1040.firstDoFormattemptedFornotoffice8857morefiletoll-freeFormortoinfor-you                          IRS,letter.tityphoneIftheftrespondyournumberandtaxyourightrecordsprintedreceiveawayareontoatheaffectednoticetheIRSnamenoticefrombyandiden-theor
•        If you are taking the EIC, be sure you                                                                                                                                                                                                                                                                                                                                                     If your tax records are not currently af-
used the correct column of the EIC Table                                                                                                                                                                                                                                                                                                                                                            fected by identity theft but you think you
for your filing status and the number of                                                                                                                                                                                                                                                                                                                                                            are at risk due to a lost or stolen purse or
children you have.                                                                                                                                                          Income Tax                                                                                                                                                                                                              wallet, questionable credit card activity or
•             Remember to sign and date Form                                                                                                                                Withholding and                                                                                                                                                                                                         credit report, etc., contact the IRS Identity
1040 and enter your occupation(s).                                                                                                                                                                                                                                                                                                                                                                  Protection Specialized Unit at
                                                                                                                                                                            Estimated Tax                                                                                                                                                                                                           1-800-908-4490 or submit Form 14039.
•        Attach your Form(s) W-2 and other
required forms and schedules. Put all forms                                                                                                                                 Payments for 2012                                                                                                                                                                                                       For more information, see Pub. 4535.
and schedules in the proper order. See As-                                                                                                                                  If the amount you owe or the amount you                                                                                                                                                                                 Victims of identity theft who are exper-
semble Your Return, earlier.                                                                                                                                                overpaid is large, you may want to file a                                                                                                                                                                               iencing economic harm or a systemic prob-
•        If you owe tax and are paying by                                                                                                                                   new Form W-4 with your employer to                                                                                                                                                                                      lem, or are seeking help in resolving tax
check or money order, be sure to include all                                                                                                                                change the amount of income tax withheld                                                                                                                                                                                problems that have not been resolved
the required information on your payment.                                                                                                                                   from your 2012 pay. For details on how to                                                                                                                                                                               through normal channels, may be eligible
See the instructions for line 76 for details.                                                                                                                               complete Form W-4, see Pub. 505. If you                                                                                                                                                                                 for Taxpayer Advocate Service (TAS) as-
•        Do not file more than one original re-                                                                                                                             have pension or annuity income, use Form                                                                                                                                                                                sistance. You can reach TAS by calling the
turn for the same year, even if you have not                                                                                                                                W-4P. If you receive certain government                                                                                                                                                                                 National Taxpayer Advocate helpline at
gotten your refund or have not heard from                                                                                                                                   payments (such as unemployment compen-                                                                                                                                                                                  1-877-777-4778 or TTY/TDD
the IRS since you filed. Filing more than                                                                                                                                   sation or social security benefits), you can                                                                                                                                                                            1-800-829-4059.
                                                                                                                                                                                                                                           - 87 -

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Page 88 of 100 of Instructions 1040                                                                                                                                                                                                                                                                                                                                                                 13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Protect yourself from suspicious emails or                                                                                                                                      longer. For example, keep property records                                                                                                                                         taxpayer’s social security number should
phishing schemes.                                      Phishing is the creation                                                                                                 (including those on your home) as long as                                                                                                                                          not be used for tax years after the year of
and use of email and websites designed to                                                                                                                                       they are needed to figure the basis of the                                                                                                                                         death, except for estate tax return purposes.
mimic legitimate business emails and web-                                                                                                                                       original or replacement property. For more
sites. The most common form is sending an                                                                                                                                       details, see chapter 1 of Pub. 17.                                                                                                                                                 Claiming a Refund for a
email to a user falsely claiming to be an                                                                                                                                                                                                                                                                                                                          Deceased Taxpayer
established legitimate enterprise in an at-
tempt to scam the user into surrendering                                                                                                                                                                                                                                                                                                                           If you are filing a joint return as a surviving
private information that will be used for                                                                                                                                       Amended Return                                                                                                                                                                     spouse, you only need to file the tax return
identity theft.                                                                                                                                                                 File Form 1040X to change a return you                                                                                                                                             to claim the refund. If you are a court-ap-

throughnotnumbers,taxpayersTherequestIRSemailpasswords,viadetaileddoesemails.or asknotpersonalinitiatetaxpayersorAlso,similarthecontactsinformationIRSforsecretthedoeswithac-PINalreadyoriginalafterlater.be filedtheButfiled.withinreturndateyoutheGenerally,maywas3 yearstaxhavefiledwasaftermoreorFormpaid,withinthetime1040Xwhicheverdate2toyearsthefilemustis includepointedfileyouring thetheappointment.deceasedreturnarepresentative,copyandoftaxpayer’stheattachAllcertificateotherfileFormtherefundfilersreturn1310.thatrequest-mustshowsand
cess information for their credit card, bank,                                                                                                                                   Form 1040X if you live in a federally de-                                                                                                                                          For more details, use TeleTax topic 356
or other financial accounts.                                                                                                                                                    clared disaster area or you are physically or                                                                                                                                      or see Pub. 559.
                                                                                                                                                                                mentally unable to manage your financial
If you receive an unsolicited email                                                                                                                                             affairs. See Pub. 556 for details.
claiming to be from the IRS, forward the
message to phishing@irs.gov                                                                                  . You may                                                                                                                                                                                                                                             Past Due Returns
also report misuse of the IRS name, logo,                                                                                                                                                                                                                                                                                                                          If you or someone you know needs to file
forms, or other IRS property to the Trea-                                                                                                                                       Need a Copy of Your                                                                                                                                                                past due tax returns, use TeleTax topic 153
sury Inspector General for Tax Administra-                                                                                                                                      Tax Return?                                                                                                                                                                        or go to www.irs.gov/individuals for help
tion toll-free at 1-800-366-4484 or TTY/                                                                                                                                                                                                                                                                                                                           in filing those returns. Send the return to
TDD 1-800-877-8339. You can forward                                                                                                                                             If you need a copy of your tax return, use                                                                                                                                         the address that applies to you in the latest
suspicious emails to the Federal Trade                                                                                                                                          Form 4506. There is a $57 fee (subject to                                                                                                                                          Form 1040 instructions. For example, if
Commission at spam@uce.gov                                                                                                       or contact                                     change) for each return requested. If your                                                                                                                                         you are filing a 2008 return in 2012, use the
them at www.ftc.gov/idtheft or                                                                                                                                                  main home, principal place of business, or                                                                                                                                         address at the end of these instructions.
1-877-IDTHEFT (1-877-438-4338) or                                                                                                                                               tax records are located in a federally de-                                                                                                                                         However, if you got an IRS notice, mail the
TTY/TDD 1-866-653-4261.                                                                                                                                                         clared disaster area, this fee will be waived.                                                                                                                                     return to the address in the notice.
                                                                                                                                                                                If you want a free transcript of your tax
Visit IRS.gov and enter “identity theft”                                                                                                                                        return or account, use Form 4506-T or
in the search box to learn more about iden-                                                                                                                                     4506T-EZ, visit IRS.gov and click on “Or-
tity theft and how to reduce your risk.                                                                                                                                         der a Tax Return or Account Transcript,” or                                                                                                                                        Other Ways To Get
                                                                                                                                                                                call us at 1-800-908-9946.
                                                                                                                                                                                                                                                                                                                                                                   Help
How Do You Make a                                                                                                                                                                                                                                                                                                                                                  Send Your Written Tax
Gift To Reduce Debt                                                                                                                                                             Death of a Taxpayer                                                                                                                                                                Questions to the IRS
                                                                                                                                                                                If a taxpayer died before filing a return for                                                                                                                                      You should get an answer in about 30 days.
Held By the Public?                                                                                                                                                             2011, the taxpayer’s spouse or personal                                                                                                                                            For the mailing address, call us at
If you wish to do so, make a check payable                                                                                                                                      representative may have to file and sign a                                                                                                                                         1-800-829-1040 (hearing impaired custom-
to “Bureau of the Public Debt.” You can                                                                                                                                         return for that taxpayer. A personal repre-                                                                                                                                        ers with access to TTY/TDD equipment
send it to: Bureau of the Public Debt, De-                                                                                                                                      sentative can be an executor, administrator,                                                                                                                                       may call 1-800-829-4059). Do not send
partment G, P.O. Box 2188, Parkersburg,                                                                                                                                         or anyone who is in charge of the deceased                                                                                                                                         questions with your return.
WV 26106-2188. Or you can enclose the                                                                                                                                           taxpayer’s property. If the deceased tax-
check with your income tax return when                                                                                                                                          payer did not have to file a return but had                                                                                                                                        Research Your Tax
you file. Do not add your gift to any tax you                                                                                                                                   tax withheld, a return must be filed to get a                                                                                                                                      Questions Online
may owe. See the instructions for line 76                                                                                                                                       refund. The person who files the return                                                                                                                                            You can find answers to many of your tax
for details on how to pay any tax you owe.                                                                                                                                      must enter “Deceased,” the deceased                                                                                                                                                questions online. Go to www.irs.gov/indi-
Go to www.publicdebt.treas.gov/ for infor-                                                                                                                                      taxpayer’s name, and the date of death                                                                                                                                             viduals. Here are some of the methods you
mation on how to make this type of gift                                                                                                                                         across the top of the return. If this informa-                                                                                                                                     may want to try.
online.                                                                                                                                                                         tion is not provided, it may delay the
                                                                                                                                                                                processing of the return.                                                                                                                                                          •       Frequently asked questions. This sec-
                              You may be able to deduct this                                                                                                                                                                                                                                                                                                       tion contains an extensive list of questions
TIP                           gift on your 2012 tax return.                                                                                                                        If your spouse died in 2011 and you did                                                                                                                                         and answers. You can select your question
                                                                                                                                                                                not remarry in 2011, or if your spouse died                                                                                                                                        by category or keyword.
                                                                                                                                                                                in 2012 before filing a return for 2011, you                                                                                                                                       •       Tax trails. This is an interactive sec-
                                                                                                                                                                                can file a joint return. A joint return should                                                                                                                                     tion which asks questions you can answer
                                                                                                                                                                                show your spouse’s 2011 income before                                                                                                                                              by selecting “Yes” or “No.”
                                                                                                                                                                                death and your income for all of 2011.                                                                                                                                             •       Main index of tax topics. This is an
How Long Should                                                                                                                                                                 Enter “Filing as surviving spouse” in the                                                                                                                                          online version of the TeleTax topics.
Records Be Kept?                                                                                                                                                                area where you sign the return. If someone                                                                                                                                         •       Interactive Tax Assistant (ITA). The

you used, and records of all items appear-Keep a copy of your tax return, worksheets                                                                                            must also sign.else is the personal representative, he or she                                                                                                                      of tax law questions using a probe and re-ITA provides answers to a limited number
ing on it (such as Forms W-2 and 1099)                                                                                                                                             The surviving spouse or personal repre-                                                                                                                                         sponse process.
until the statute of limitations runs out for                                                                                                                                   sentative should promptly notify all payers
that return. Usually, this is 3 years from the                                                                                                                                  of income, including financial institutions,                                                                                                                                       Free Tax Return Assistance
date the return was due or filed or 2 years                                                                                                                                     of the taxpayer’s death. This will ensure the                                                                                                                                      Free help with your return.                                                                                       If you need
from the date the tax was paid, whichever is                                                                                                                                    proper reporting of income earned by the                                                                                                                                           assistance preparing your return, visit the
later. You should keep some records                                                                                                                                             taxpayer’s estate or heirs. A deceased                                                                                                                                             nearest Volunteer Income Tax Assistance
                                                                                                                                                                                                                                                      - 88 -

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Page 89 of 100 of Instructions 1040                                                                                                                                                                                             13:56 - 28-NOV-2011

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(VITA) or Tax Counseling for the Elderly                                                       can explain IRS letters, request adjustments                                                                  If you include interest or penalties
(TCE) site in your community. There are                                                        to your account, or help you set up a pay-                                                                 (other than the estimated tax penalty) with
over 12,000 sites nationwide and each site                                                     ment plan. Call your local Taxpayer Assis-                                                                 your payment, identify and enter the
is staffed by volunteers who are trained and                                                   tance Center for an appointment. To find                                                                   amount in the bottom margin of Form
certified to prepare federal income tax re-                                                    the number, go to www.irs.gov/localcon-                                                                    1040, page 2. Do not include interest or
turns. VITA sites are also available at inter-                                                 tacts or look in the phone book under                                                                      penalties (other than the estimated tax pen-
national and domestic military                                                                 “United States Government, Internal Reve-                                                                  alty) in the amount you owe on line 76.
installations.                                                                                 nue Service.”
Volunteers in this program must adhere                                                                                                                                                                    Interest
to strict quality and ethical standards and                                                    IRS Videos                                                                                                 We will charge you interest on taxes not
pass a certification test each year. VITA                                                      The IRS Video portal www.IRSvideos.gov                                                                     paid by their due date, even if an extension
volunteers assist low to moderate income                                                       contains video and audio presentations on                                                                  of time to file is granted. We will also
(generally under $50,000 in adjusted gross                                                     topics of interest to small businesses, indi-                                                              charge you interest on penalties imposed
income) taxpayers and TCE volunteers as-                                                       viduals, and tax professionals. You will                                                                   for failure to file, negligence, fraud, sub-
sist elderly taxpayers (age 60 and older).                                                     find video clips of tax topics, archived ver-                                                              stantial valuation misstatements, substan-
Available services.                  Free electronic filing is                                 sions of live panel discussions and                                                                        tial understatements of tax, and reportable
offered and volunteers will help you claim                                                     Webinars, and audio archives of tax practi-                                                                transaction understatements. Interest is
the earned income credit, child tax credit,                                                    tioner phone forums.                                                                                       charged on the penalty from the due date of
credit for the elderly, and other credits and                                                                                                                                                             the return (including extensions).
deductions you can take.                                                                       Help for People With
What to bring.                       These are some of the                                     Disabilities                                                                                               Penalties
items to bring to the VITA/TCE site to                                                         Telephone help is available using TTY/                                                                     Late filing.               If you do not file your return
have your tax return prepared.                                                                 TDD equipment by calling                                                                                   by the due date (including extensions), the

spouse••ProofSocialandofdependentssecurityidentification.cardsand/orfor you,a socialyourse-    icesavailable1-800-829-4059.for peopleat librarieswithBrailledisabilities.thatmaterialshave specialareserv-penaltyeachis late,monthunlessis usuallyoryoupart5%haveofofaamonththereasonableamountyour returndueexpla-for
the Social Security Administration.curity number verification letter issued by                 Tax Services in Other                                                                                      turn. The penalty can be as much as 25% ofnation. If you do, include it with your re-
                                                                                               Languages                                                                                                  the tax due. The penalty is 15% per month,

yournumber• Individualspouse(ITIN)andassignmenttaxpayerdependents.identificationletter for you,servicesguageTo betterisinnotservevariousEnglish,taxpayerslanguages.we havewhoseproductsnative lan-and     upfilethantois60afraudulent.maximumdays late,Iftheofyour75%,minimumreturnif theispenaltyfailuremoretowill
• Proof of foreign status, if applying for                                                                                                                                                                be $135 or the amount of any tax you owe,
an ITIN.                                                                                       For Spanish speaking taxpayers, we                                                                         whichever is smaller.
• Birth dates for you, your spouse, and                                                        have:
any dependents.                                                                                •    Spanish Publication 17, El Impuesto                                                                   Late payment of tax.                                If you pay your taxes
•     Form(s) W-2, W-2G, 1099-INT,                                                             Federal sobre los Ingresos, and                                                                            late, the penalty is usually  ⁄ 1 2of 1% of the
1099-DIV, and 1099-R.                                                                          •    www.irs.gov/espanol                                         .                                         unpaid amount for each month or part of a
                                                                                                                                                                                                          month the tax is not paid. The penalty can
• A copy of your 2010 federal and state                                                        We also offer a Basic Tax Responsibili-                                                                    be as much as 25% of the unpaid amount. It
returns, if available.                                                                         ties CD/DVD in the following languages.                                                                    applies to any unpaid tax on the return. This
• A blank check or anything that shows                                                         •    Spanish.                                                                                              penalty is in addition to interest charges on
your bank routing and account numbers for                                                      •    Chinese.                                                                                              late payments.
direct deposit.
• Total paid to daycare provider and the                                                       •    Vietnamese.                                                                                           Frivolous return.                            In addition to any other
daycare provider’s tax identification num-                                                     •    Korean.                                                                                               penalties, the law imposes a penalty of
ber (the provider’s social security number                                                     •    Russian.                                                                                              $5,000 for filing a frivolous return. A frivo-
or the provider’s business employer identi-                                                    To get a copy of this CD/DVD, call the                                                                     lous return is one that does not contain in-
fication number).                                                                              National Distribution Center at                                                                            formation needed to figure the correct tax
• To file taxes electronically on a joint                                                      1-800-829-3676 and ask for Pub. 4580 in                                                                    or shows a substantially incorrect tax be-
return, both spouses must be present to sign                                                   your language.                                                                                             cause you take a frivolous position or de-
the required forms.                                                                                                      The IRS Taxpayer Assistance                                                      sire to delay or interfere with the tax laws.This includes altering or striking out the
Find a site near you and get additional in-                                                    TIP                       Centers provide over-the-phone                                                   preprinted language above the space where
formation.      For more information on these                                                                            interpreter assistance in more                                                   you sign. For a list of positions identified as
programs and a location in your commu-                                                                                   than 170 different languages.                                                    frivolous, see Notice 2010-33, 2010-17
nity, go to IRS.gov and enter keyword                                                          To find the number, see                               Everyday Tax So-                                     I.R.B. 609, available at
“VITA” in the search box. You may also                                                         lutions above.                                                                                             www.irs.gov/irb/2010-17_IRB/ar13.html.
contact us at 1-800-829-1040. To locate the
nearest AARP Tax-Aide site, visit AARP’s                                                                                                                                                                  Other.         Other penalties can be imposed for
website at www.aarp.org/money/taxaide or                                                                                                                                                                  negligence, substantial understatement of
call 1-888-227-7669.                                                                           Interest and Penalties                                                                                     tax, reportable transaction understatements,
                                                                                               You do not have to figure the amount of                                                                    filing an erroneous refund claim, and fraud.
Everyday Tax Solutions                                                                         any interest or penalties you may owe. Be-                                                                 Criminal penalties may be imposed for
You can get face-to-face help solving tax                                                      cause figuring these amounts can be com-                                                                   willful failure to file, tax evasion, or mak-
problems every business day in IRS Tax-                                                        plicated, we will do it for you if you want.                                                               ing a false statement. See Pub. 17 for de-
payer Assistance Centers. An employee                                                          We will send you a bill for any amount due.                                                                tails on some of these penalties.

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                                                                                                                                       Refund Information
                                                                                                                                               •      Your filing status, and                                                                                                        visiting the iTunes app store or the

                                                                                       Youcheckonlinecanthetogosta-                            your•  Therefund.exact whole dollar amount of                                                                                         newmationAndroidwayandMarketplace.totools.provide youIRS2Gowith infor-is a
tus of your refund 72 hours after IRS ac-
knowledges receipt of your e-filed return,                                                                                                                   Refunds are sent out weekly on                                                                                 •        You can call 1-800-829-4477 24
or 3 to 4 weeks after you mail a paper                                                                                                         TIP           Fridays. If you check the status                                                                                        hours a day, 7 days a week, for
return. But if you filed Form 5405, 8379, or                                                                                                                 of your refund and are not given                                                                                        automated refund information.
8839 with your return, allow 14 weeks (11                                                                                                                    the date it will be issued, please
weeks if you filed electronically) before                                                                                                      wait until the next week before checking                                                                                           Do not send in a copy of your return
checking your refund status.                                                                                                                   back.                                                                                                                        unless asked to do so.

               Go to IRS.gov and click on                                                                                                                    If you do not have Internet ac-                                                                                      To get a refund, you generally must file
               Where’s My Refund                                                       . Have a                                                              cess, you have two options:                                                                                    your return within 3 years from the date the
               copy of your tax return handy.                                                                                                                                                                                                                               return was due (including extensions).
               You will need to provide the
following information from your return:
                                                                                                                                               •      You can check the status of your                                                                                            Refund information also is available in
•        Your social security number (or indi-                                                                                                        refund on the new IRS phone app.                                                                                      Spanish at www.irs.gov/espanol                                                             and the
vidual taxpayer identification number),                                                                                                               Download the free IRS2Go app by                                                                                       phone number listed above.

What Is

TeleTax?

Recorded Tax                                                                                                                                   Topics by Internet
Information                                                                                                                                    TeleTax topics are also available at 
                                                                                                                                               www.irs.gov/taxtopics                                .
Recorded tax information is available 24
hours a day, 7 days a week. Select the num-
ber of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil
handy to take notes.

                                                                                                                                               Topic                                                                                                                        Topic
TeleTax Topics                                                                                                                                 No.                                       Subject                                                                            No.                                         Subject
All topics are available in Spanish.                                                                                                           153    What to do if you haven’t filed your                                                                                  203      Refund offsets: For unpaid child
                                                                                                                                                      tax return                                                                                                                     support and certain federal, state,
Topic                                                                                                                                          154    Form W-2 and Form 1099-R (What                                                                                                 and unemployment compensation
No.                                                    Subject                                                                                        to do if incorrect or not received)                                                                                            debts
                                                                                                                                               155    Forms and publications—How to                                                                                         204      Offers in compromise
         IRS Help Available                                                                                                                           order                                                                                                                 205      Innocent spouse relief (Including
                                                                                                                                               156    Copy of your tax return—How to                                                                                                 separation of liability and equitable
101      IRS services—Volunteer tax                                                                                                                   get one                                                                                                                        relief)
         assistance, toll-free telephone,                                                                                                      157    Change of address—How to notify                                                                                       206      Dishonored payments
         walk-in assistance, and outreach                                                                                                             IRS
         programs                                                                                                                              158    Ensuring proper credit of payments                                                                                             Alternative Filing Methods

103104102TaxpayerdisabilitiesTaxTaxself-employedhelpassistanceforAdvocateandsmallfortheindividualsbusinesseshearingService—Yourimpairedandwith 159160 AbandonmentFormaandPriorcopy)Formyear(s)1099-A1099-CForm(Acquisitionof Secured(CancellationW-2 (HowProperty)or toofget254253255HowSubstituteonlineSelf-selecttoregistrationchoosetaxPINformsasignaturetax returnmethodpreparerfor
         voice at the IRS                                                                                                                             Debt)                                                                                                                          General Information
105      Armed Forces tax information
107      Tax relief in disaster situations                                                                                                            Collection                                                                                                            301      When, where, and how to file
                                                                                                                                                                                                                                                                            303      Checklist of common errors when
         IRS Procedures                                                                                                                        201202 TaxThe paymentcollectionoptionsprocess                                                                                304      preparingExtensionyourof timetaxtoreturnfile your tax
151      Your appeal rights                                                                                                                                                                                                                                                          return
152      Refund information                                                                                                                                                                                                                                                 305      Recordkeeping
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                                                       Topic                                     Topic
TeleTax Topics                                         No.              Subject                  No.              Subject
(Continued)                                            502 Medical and dental expenses           752  Form W-2—Where, when, and how
Topic                                                  503 Deductible taxes                           to file
No.                  Subject                           504 Home mortgage points                  753  Form W-4—Employee’s
                                                       505 Interest expense                           Withholding Allowance Certificate
306    Penalty for underpayment of                     506 Charitable contributions              755  Employer identification number
       estimated tax                                   508 Miscellaneous expenses                     (EIN)—How to apply
307    Backup withholding                              509 Business use of home                  756  Employment taxes for household
308    Amended returns                                 510 Business use of car                        employees
309    Roth IRA contributions                          511 Business travel expenses              757  Forms 941 and 944—Deposit
310    Coverdell education savings                     512 Business entertainment expenses            requirements
       accounts                                        513 Educational expenses                  758  Form 941—Employer’s Quarterly
311    Power of attorney information                   514 Employee business expenses                 Federal Tax Return and Form
312    Disclosure authorizations                       515 Casualty, disaster, and theft losses       944—Employer’s Annual Federal
313    Qualified tuition programs (QTPs)                   (including federally declared              Tax Return
       Which Forms to File                                 disaster areas)                       759  A business credit is available for
                                                                                                      qualified employers under The Hire

352    Which1040EZ?form—1040, 1040A, or                    Tax Computation                       761  Tips—WithholdingAct of 2010and reporting
356    Decedents                                       551 Standard deduction                    762  Independent contractor vs. employee
                                                       552 Tax and credits figured by the IRS    763  The Affordable Care Act of 2010
       Types of Income                                 553 Tax on a child’s investment income         offers employers new tax deductions
401    Wages and salaries                              554 Self-employment tax                        and credits
403    Interest received                               556 Alternative minimum tax                    Electronic Media Filers—1099
404    Dividends                                       557 Tax on early distributions from            Series and Related Information
407    Business income                                     traditional and Roth IRAs                  Returns
409    Capital gains and losses                        558 Tax on early distributions from
410    Pensions and annuities                              retirement plans, other than IRAs     801  Who must file electronically
411    Pensions—The general rule and the                                                         802  Applications, forms, and
       simplified method                                   Tax Credits                                information
412    Lump-sum distributions                                                                    803  Waivers and extensions
413    Rollovers from retirement plans                 601 Earned income credit (EIC)            804  Test files and combined federal and
414    Rental income and expenses                      602 Child and dependent care credit            state filing
415    Renting residential and vacation                607 Adoption credit and adoption          805  Electronic filing of information
       property                                            assistance programs for 2010 and           returns
416    Farming and fishing income                          2011
417    Earnings for clergy                             608 Excess social security and RRTA            Tax Information for Aliens and
418    Unemployment compensation                           tax withheld                               U.S. Citizens Living Abroad
419    Gambling income and expenses                    610 Retirement savings contributions      851  Resident and nonresident aliens
420    Bartering income                                    credit                                856  Foreign tax credit
421    Scholarship and fellowship grants               611 First-time homebuyer                  857  Individual taxpayer identification
423    Social security and equivalent                      credit—Purchases made in 2008              number (ITIN)—Form W-7
       railroad retirement benefits                    612 First-time homebuyer                  858  Alien tax clearance
424    401(k) plans                                        credit—Purchases made in 2009,
425    Passive activities—Losses and                       2010, and 2011                             Tax Information for Residents
       credits                                                                                        of Puerto Rico

427429 Stock optionsTraders in securities (information     IRS Notices                           901  Is a person with income fromPuerto Rican sources required to file
       for Form 1040 filers)                           651 Notices—What to do                         a U.S. federal income tax return?
430    Exchange of policyholder interest               652 Notice of underreported               902  Credits and deductions for taxpayers
       for stock                                           income—CP 2000                             with Puerto Rican source income
431    Canceled debt—Is it Income or                   653 IRS notices and bills, penalties, and      that is exempt from U.S. tax
       Not?                                                interest charges                      903  Federal employment tax in Puerto
       Adjustments to Income                                                                          Rico
                                                           Basis of Assets, Depreciation,        904  Tax assistance for residents of
451    Individual retirement arrangements                  and Sale of Assets                         Puerto Rico
       (IRAs)
452    Alimony paid                                    701 Sale of your home                     Topic numbers are effective
453    Bad debt deduction                              703 Basis of assets                       January 1, 2012.
455    Moving expenses                                 704 Depreciation
456    Student loan interest deduction                 705 Installment sales
457    Tuition and fees deduction
458    Educator expense deduction
                                                           Employer Tax Information
       Itemized Deductions
                                                       751 Social security and Medicare
501    Should I itemize?                                   withholding rates

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If you cannot find the answer to your question in these instructions or online, please call us
for assistance. See Making the Call below. You will not be charged for the call unless your
Calling the IRS phone company charges you for toll-free calls. Our normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from
Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.
If you want to check the status of your 2011 refund, see Refund Information,
TIP earlier.

• Your personal identification number call 1-800-829-4059). Our menu allows
(PIN) if you have one. you to speak your responses or use your
Before You Call • Your date of birth. keypad to select a menu option. After re-
•
IRS representatives care about the qualityof the service provided to you, our cus- The numbers in your street address. ceiving your menu selection, the systemwill direct your call to the appropriate as-
tomer. You can help us provide accurate, • Your ZIP code. sistance.
complete answers to your questions by hav- If you are asking for an installment
ing the following information available. agreement to pay your tax, you will be
• The tax form, schedule, or notice to asked for the highest amount you can pay
which your question relates. each month and the date on which you can Before You Hang Up
• The facts about your particular situa- pay it.
variestion. Thefromanswerone taxpayerto the sameto anotherquestionbe-often Evaluation of services provided. The IRS youIf youreceive,do notorfullyyouunderstandfeel our representativethe answer
cause of differences in their age, income, uses several methods to evaluate our tele- may not fully understand your question,
whether they can be claimed as a depen- phone service. One method is to record our representative needs to know this. He
dent, etc. telephone calls for quality purposes only. A or she will be happy to take additional time
random sample of recorded calls is selected to be sure your question is answered fully.

lookother• forThesourcethenameanswer.of informationof any IRS publicationthat you usedor toforprocess.livereviewcallsOtherinthroughprogressmethodstheandqualityincluderandomassurancelisteningselectiontoyourshouldBysharelaw,makeofyouanfederalareerrorresponsibleincomein answeringtax.forIfpayingyourwe
To maintain your account security, you of customers for participation in a customer question, you are still responsible for the
may be asked for the following informa- satisfaction survey. payment of the correct tax. Should this oc-
tion, which you should also have available. cur, however, you will not be charged any
• Your social security number. penalty.
• The amount of refund and filing status
shown on your tax return. Making the Call
• The “Caller ID Number” shown at the Call 1-800-829-1040 (hearing impaired
top of any notice you received. customers with TTY/TDD equipment may

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Quick and Easy Access to Tax Help and Tax

Forms and Publications

If you live outside the United States, see Pub. 54
TIP to find out how to get help and tax forms and publications.

Internet Phone
You can access IRS.gov 24 hours a day,
7 days a week.

TeleTax information - 24 hour tax information. Call
Online services and help. Go to IRS.gov to obtain information on: 1-800-829-4477. See the earlier list of tax topic numbers and de-
tails.
• Free File —Use free tax software to prepare and e-file your tax
return at www.irs.gov/freefile. Tax forms and publications. Call 1-800-TAX-FORM
• Interactive Tax Assistant —Provides answers to tax law ques- (1-800-829-3676) to order current and prior year forms, instruc-
tions using a probe and response process. tions, and publications. You should receive your order within 10
working days.
• Online Services —Conduct business with the IRS electroni-
cally. Tax help and questions. Call 1-800-829-1040.
• Taxpayer Advocate Service —Helps taxpayers resolve Hearing Impaired TTY/TDD. Call 1-800-829-4059.
problems with the IRS. National Taxpayer Advocate helpline. Call 1-877-777-4778.
• Where’s My Refund —Your refund status anytime from any-
where.
• Free Tax Return Preparation —Locate the site nearest you. Walk-In
• Recent Tax Changes You can pick up some of the most requested
• Tax information for Innocent Spouses forms, instructions, and publications at many
• Disaster Tax Relief IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
• Identity Theft and Your Tax Records county government offices, and credit unions
• Online Payment Agreement (OPA) Application have reproducible tax forms and publications available to photo-
• Applying for Offers in Compromise copy or print from a DVD.

View and download tax forms and publications. Click on “Forms Mail
& Pubs” or go to www.irs.gov/formspubs to:
• View or download current and previous year tax forms and You can order forms, instructions, and publica-
publications. tions by completing the order blank, later. You
should receive your order within 10 days after we
• Order current year tax forms and publications online. receive your request.
Online ordering of tax forms and publications. To order tax forms
and publications delivered by mail, go to www.irs.gov/formspubs.
DVD
• For current year tax forms and publications, click on “Forms
and publications by U.S. mail.” Buy IRS Pub. 1796, IRS Tax Products DVD,
• For tax forms and publications on a DVD, click on “Tax from National Technical Information Service
products DVD (Pub. 1796).” (NTIS) at www.irs.gov/cdorders for $30 (no han-
dling fee) or call 1-877-233-6767 toll-free to buy

TIP Togo togetwww.irs.gov/espanolinformation, forms,.and publications in Spanish,andearlyhandlingJanuaryfee2012aretheandsubjectDVDthe finalforto change.$30release(plusThewilla $6firstshiphandlingreleaseearly Marchfee).will shipPrice2012.
Other ways to get help. See Other Ways To Get Help, earlier.

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Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998,                                                                                                     If you do not file a return, do not provide the                                                Please keep this notice with your records. It
the Privacy Act of 1974, and the Paperwork                                                                                                        information we ask for, or provide fraudulent                                                  may help you if we ask you for other informa-
Reduction Act of 1980 require that when we ask                                                                                                    information, you may be charged penalties and                                                  tion. If you have questions about the rules for
you for information we must first tell you our                                                                                                    be subject to criminal prosecution. We may also                                                filing and giving information, please call or visit
legal right to ask for the information, why we are                                                                                                have to disallow the exemptions, exclusions,                                                   any Internal Revenue Service office.
asking for it, and how it will be used. We must                                                                                                   credits, deductions, or adjustments shown on the
also tell you what could happen if we do not                                                                                                      tax return. This could make the tax higher or
receive it and whether your response is volun-                                                                                                    delay any refund. Interest may also be charged.                                                We Welcome Comments on
tary, required to obtain a benefit, or mandatory                                                                                                                                                                                                 Forms
under the law.This notice applies to all papers you file with                                                                                     are confidential, as stated in Code section 6103.Generally, tax returns and return information We try to create forms and instructions that can
us, including this tax return. It also applies to                                                                                                 However, Code section 6103 allows or requires                                                  be easily understood. Often this is difficult to do
any questions we need to ask you so we can                                                                                                        the Internal Revenue Service to disclose or give                                               because our tax laws are very complex. For
complete, correct, or process your return; figure                                                                                                 the information shown on your tax return to                                                    some people with income mostly from wages,
your tax; and collect tax, interest, or penalties.                                                                                                others as described in the Code. For example, we                                               filling in the forms is easy. For others who have
Our legal right to ask for information is Inter-                                                                                                  may disclose your tax information to the Depart-                                               businesses, pensions, stocks, rental income, or
nal Revenue Code sections 6001, 6011, and                                                                                                         ment of Justice to enforce the tax laws, both civil                                            other investments, it is more difficult.
6012(a), and their regulations. They say that you                                                                                                 and criminal, and to cities, states, the District of

must file a return or statement with us for any taxunder these sections. Code section 6109 requiresyou are liable for. Your response is mandatory Columbia, and U.S. commonwealths or posses-sions to carry out their tax laws. We may dis-      forms simpler, we would be happy to hear fromIf you have suggestions for making these
you to provide your identifying number on the                                                                                                     close your tax information to the Department of                                                you. You can email us at taxforms@irs.gov.
return. This is so we know who you are, and can                                                                                                   Treasury and contractors for tax administration                                                Please put “Forms Comment” on the subject
process your return and other papers. You must                                                                                                    purposes; and to other persons as necessary to                                                 line. You can also send us comments from www.
fill in all parts of the tax form that apply to you.                                                                                              obtain information needed to determine the                                                     irs.gov/formspubs/. Select “Comment on Tax
But you do not have to check the boxes for the                                                                                                    amount of or to collect the tax you owe. We may                                                Forms and Publications” under “Information
Presidential Election Campaign Fund or for the                                                                                                    disclose your tax information to the Comptroller                                               About.” Or you can write to Internal Revenue
third-party designee. You also do not have to                                                                                                     General of the United States to permit the                                                     Service, Individual and Specialty Forms and
provide your daytime phone number.                                                                                                                Comptroller General to review the Internal Rev-                                                Publications Branch, SE:W:CAR:MP:T:I, 1111
You are not required to provide the informa-                                                                                                      enue Service. We may disclose your tax infor-                                                  Constitution Ave. NW, IR-6526, Washington,
tion requested on a form that is subject to the                                                                                                   mation to committees of Congress; federal,                                                     DC 20224. Do not send your return to this ad-
Paperwork Reduction Act unless the form dis-                                                                                                      state, and local child support agencies; and to                                                dress. Instead, see the addresses at the end of
plays a valid OMB control number. Books or                                                                                                        other federal agencies for the purposes of deter-                                              these instructions.
records relating to a form or its instructions must                                                                                               mining entitlement for benefits or the eligibility
be retained as long as their contents may become                                                                                                  for and the repayment of loans. We may also
material in the administration of any Internal                                                                                                    disclose this information to other countries                                                   Although we cannot respond individually to
Revenue law.                                                                                                                                      under a tax treaty, to federal and state agencies                                              each comment received, we do appreciate your
We ask for tax return information to carry                                                                                                        to enforce federal nontax criminal laws, or to                                                 feedback and will consider your comments as
out the tax laws of the United States. We need it                                                                                                 federal law enforcement and intelligence agen-                                                 we revise our tax forms and instructions.
to figure and collect the right amount of tax.                                                                                                    cies to combat terrorism.

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Estimates of Taxpayer Burden                                                                                                                                                                                                                 fewer arithmetic errors, implying lower post-fil-                                                                                                                                                                                                   Within each of these estimates there is sig-
                                                                                                                                                                                                                                             ing burden.                                                                                                                                                                                                                                        nificant variation in taxpayer activity. For exam-

onout-of-pocketTime1040A,The21,current2011,tableburdenorbelowfor1040EZstatutoryistaxpayerscostsbrokenshowstaxarerequirementsreturn.outpresentedburdenfilingbyataxpayerTimeestimates2011separately.asspentofFormOctoberactivity,basedand1040, averagescal”considerablyaverageestimatedReportedcase.burden,andMostaveragetimebydotaxpayerstaxpayerwithnotandtimenecessarilytaxpayercostburdentype.experienceburdensburdenforForreflectallinstance,arelowertaxpayersvaryinganational“typi-thanthe  Similarly,out-of-pocketple,whileaveragean averagenonbusinessbusinessburdentaxburdencostspreparationtaxpayersoftaxpayersaboutofvaryabout32extensivelyarefeesare12hoursexpectedandhoursexpectedandotherdependingand$410.totohave$150,havean
with recordkeeping representing the largest                                                                                                                                                                                                  filing a Form 1040, 1040A, or 1040EZ is 18                                                                                                                                                                                                         on the tax situation of the taxpayer, the type of
component. Out-of-pocket costs include any ex-                                                                                                                                                                                               hours, with an average cost of $230 per return.                                                                                                                                                                                                    software or professional preparer used, and the
penses incurred by taxpayers to prepare and sub-                                                                                                                                                                                             This average includes all associated forms and                                                                                                                                                                                                     geographic location.
mit their tax returns. Examples include tax                                                                                                                                                                                                  schedules, across all preparation methods and                                                                                                                                                                                                       If you have comments concerning the time
return preparation and submission fees, postage                                                                                                                                                                                              taxpayer activities. The average burden for tax-                                                                                                                                                                                                   and cost estimates below, you can contact us at
and photocopying costs, and tax preparation                                                                                                                                                                                                  payers filing Form 1040 is about 22 hours and                                                                                                                                                                                                      either one of the addresses shown under We
software costs. While these estimates do not in-                                                                                                                                                                                             $290; the average burden for taxpayers filing                                                                                                                                                                                                      Welcome Comments on Forms.
clude burden associated with post-filing activi-                                                                                                                                                                                             Form 1040A is about 10 hours and $120; and the
ties, IRS operational data indicate that                                                                                                                                                                                                     average for Form 1040EZ filers is about 7 hours
electronically prepared and filed returns have                                                                                                                                                                                               and $50.

Estimated Average Taxpayer Burden for Individuals by Activity 
                                                                                                                                                                                                                                                                                                                                                                                     Average Time Burden (Hours)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Average
Primary Form Filed or                                                                                                                             Percentage                                                                                 Total                                                   Record                                                       Tax                                                                                    Form                                             Form                                                                              All                                                                                 Cost
Type of Taxpayer                                                                                                                                              of Returns                                                                     Time*                            Keeping                                                                              Planning                                                                Completion                                             Submission                                                                                Other                                                            (Dollars)**
All taxpayers ...........                                                                                                                                               100                                                                  18                                                                     8                                                                           2                                                                                             4                  1                                                                                                       3                                                   $230
Primary forms filed
            1040 .............                                                                                                                                          68                                                                   22                                                          10                                                                                     3                                                                                             4                  1                                                                                                       3                                                              290
            1040A                                          ...........                                                                                                  19                                                                   10                                                                     4                                                                           1                                                                                             3                  1                                                                                                       2                                                              120
            1040EZ ...........                                                                                                                                          13                                                                   7                                                                      2                                                                           1                                                                                             2                  1                                                                                                       1                                                              50
Type of taxpayer
            Nonbusiness*** .....                                                                                                                                        70                                                                   12                                                                     5                                                                           2                                                                                             3                  1                                                                                                       2                                                              150
            Business***........                                                                                                                                         30                                                                   32                                                          16                                                                                     4                                                                                             6                  1                                                                                                       4                                                              410

*Detail may not add to total time due to rounding.
 **Dollars rounded to the nearest $10. 
***You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

                                                                                                                                                                                                                                                                                                                               - 95 -

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Page 96 of 100 of Instructions 1040                                                                                                                                                                    13:56 - 28-NOV-2011

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                                                                             The most frequently ordered forms and publications are listed on the order form below. You
Order Form for                                                               will receive two copies of each form, one copy of the instructions, and one copy of each
                                                                             publication you order. To help reduce waste, please order only the items you need to prepare
                                                                             your return.
Forms and
                                                                             TIP              For faster ways of getting the items you need, go to www.irs.gov/formspubs.
Publications

                                                                             sure delivery of your order. Enclose the                                                                         Mail Your Order Form To:
How To Use the Order                                                         order form in an envelope and mail it to the

Circlebelow.FormtheUseitemsthe blankyou needspacesontotheorderorderitemsform ceiptIRSceiveDoaddressofyournotyoursendordershownrequest.yourwithinhere.tax10Youreturndaysshouldafterto there-re-         InternalBloomington,1201 N.RevenueMitsubishiIL 61705-6613ServiceMotorway 
not listed. If you need more space, attach a                                 address shown here. Instead, see the ad-
separate sheet of paper.                                                     dresses at the end of these instructions.
Print or type your name and address ac-
curately in the space provided below to en-

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                                                                             Download or order these and other tax products at www.irs.gov/formspubs
Order Form                                               Name
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                                                         Postal mailing address                                                                                                                                                   Apt./Suite/Room

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Circle the forms and 
publications you need. The                                         1040      Schedule F                             1040X                                    5405                             Pub. 1   Pub. 526                   Pub. 583                   Pub. 4681
                                                                             (1040)
instructions for any form
you order will be included. 
                                                         Schedule A          Schedule H                                  2106                                6251                             Pub. 17  Pub. 527                   Pub. 587
                                                                   (1040)    (1040)
Use the blank spaces to                                  Schedule B
order items not listed.                                       (1040A or      Schedule J                                  2441                                8283                             Pub. 334 Pub. 529                   Pub. 590
                                                                   1040)     (1040)

                                                         Schedule C          Schedule R                                  3903                                8606                             Pub. 463 Pub. 535                   Pub. 596
                                                                   (1040)    (1040A or
                                                                             1040)

                                                              Schedule       Schedule SE                                 4506                                8812                             Pub. 501 Pub. 547                   Pub. 910
                                                         C-EZ (1040)         (1040)

                                                         Schedule D          1040A                                  4506-T                                   8822                             Pub. 502 Pub. 550                   Pub. 915
                                                                   (1040)

                                                           Form 8949         1040EZ                                      4562                                8829                             Pub. 505 Pub. 551                   Pub. 946

                                                           Schedule E        1040-ES                                     4684                                8863                             Pub. 523 Pub. 554                   Pub. 970
                                                                   (1040)    (2012)
                                                         Schedule EIC
                                                              (1040A or      1040-V                                      4868                                8917                             Pub. 525 Pub. 575                   Pub. 972
                                                                   1040)

                                                                                                                         - 96 -

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Major Categories of Federal Income and Outlays for Fiscal Year 2010

Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2010. 
    Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Outlays
                                              Social security, Medicare,                                                                                                                                                                                                                                                           Personal income                                                                                                                     Law enforcement and                                                                                                                                                                                                                                                                       Social security,
                                        and unemployment and other                                                                                                                                                                                                                                                                               taxes                                                                                                                                 general government                                                                                                                                                                                                                                 Medicare, and other
                                                                                   retirement taxes                                                                                                                                                                                                                                              26%                                                                                                                                                                        2%                                                                                                                                                                                                                                                retirement 
                                                                                               25%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           36%

                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Social
                                                                                                                                                                                                                                                                                                                                                                                                                                                                  programs 4
                                                                                                                                                                                      Corporate                                                                                                                                    Excise, customs, estate,                                                                                                                            25%                                  Physical, human,                                                                                                                                                                                                                              National defense,
             Borrowing to                                                                                                                                                   income taxes                                                                                                                                           gift, and miscellaneous                                                                                                                                                                  and community                                                                                        Net interest on                                                                                                  veterans, and foreign
             cover decit                                                                                                                                                                                   6%                                                                                                                                                taxes                                                                                                                                                                  development                                                                                          the debt                                                                                                                                            affairs 
                                              37%                                                                                                                                                                                                                                                                                                            6%                                                                                                                                                                                                                7%                                                                     6%                                                                                                                                              24%

On or before the first Monday in February                                                                                                                                                                                                                                                                                          and outlays were $3,456 billion, leaving a                                                                                                                                                                                                                                                 3.   Physical, human, and community
of each year the President is required by                                                                                                                                                                                                                                                                                          deficit of $1,293 billion.                                                                                                                                                                                                                                                                 development: These outlays were for agri-
law to submit to the Congress a budget                                                                                                                                                                                                                                                                                             Footnotes for Certain Federal                                                                                                                                                                                                                                                              culture; natural resources; environment;
proposal for the fiscal year that begins thefollowing October. The budget plan sets                                                                                                                                                                                                                                                Outlays                                                                                                                                                                                                                                                                                    transportation; aid for elementary and sec-ondary education and direct assistance to
forth the President’s proposed receipts,                                                                                                                                                                                                                                                                                           1.            Social security, Medicare, and                                                                                                                                                                                                                                               college students; job training; deposit in-
spending, and the surplus or deficit for the                                                                                                                                                                                                                                                                                       other retirement: These programs provide                                                                                                                                                                                                                                                   surance, commerce and housing credit, and
Federal government. The plan includes rec-                                                                                                                                                                                                                                                                                         income support for the retired and disabled                                                                                                                                                                                                                                                community development; and space, en-
ommendations for new legislation as well                                                                                                                                                                                                                                                                                           and medical care for the elderly.                                                                                                                                                                                                                                                          ergy, and general science programs.

anddeficit.President’spassesofasthenuetargetsrecommendationstheproposaladdbillsbudgetaforNext,programs.budgetthatreceipts,proposal,andareindividualresolutionresolutionmakesconsistentAfteroutlays,tothechange,changes.arespendingreceiptCongresssettingwithenacted.andeliminate,ofsurplustheItitsandthereviewsfirstgoalsownreve-orties;nationalequip,economicforcesandeign2.services;aboutaffairs:Nationalandmodernize,activities,assistanceto3% Aboutfundandweredefense,aboutandnationalincluding20%fortopayforeignveterans1%veterans,ofourdefensewereoutlaysmilitaryarmedcountriesbenefitsforandactivi-wereinter-andfor-to temporaryprograms;sistedgrams,outlaysforsupplemental4.healthSocialhousing,unemploymentwereresearchandassistanceprograms:forsecuritytheandMedicaid,remainingandsocialforincome,compensation,public Aboutneedyservices.foodoutlayshealthand16%families,stamps,relatedofpro-wereas-total
                                                                                                                                                                                                                                                                                                                                   and the maintenance of U.S. embassies
    In fiscal year 2010 (which began on Oc-                                                                                                                                                                                                                                                                                        abroad.
tober 1, 2009, and ended on September 30,
2010), Federal income was $2,163 billion

Note. The percentages shown here exclude undistributed offsetting receipts, which were $82 billion in fiscal year 2010. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.
                                                                                                                                                                                                                                                                                                                                                                                                                      - 97 -

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Page 98 of 100 of Instructions 1040                                                   13:56 - 28-NOV-2011

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                                                   The Tax Rate Schedules are shown so you can see the tax rate that applies
2011                                               to all levels of taxable income. Do not use them to gure your tax. Instead,
                                        CAUTION    see the instructions for line 44.
Tax Rate

Schedules

Schedule X—If your ling status is Single
If your taxable                                    The tax is:
income is:                                                        of the
                But not                                           amount
Over—           over—                                             over—
$0              $8,500                                      10%                  $0
8,500           34,500                  $850.00 + 15%                            8,500
34,500          83,600                  4,750.00 + 25%            34,500
83,600          174,400                 17,025.00 + 28%           83,600
174,400         379,150                 42,449.00 + 33%           174,400
379,150                                 110,016.50 + 35%          379,150

Schedule Y-1—If your ling status is Married ﬁling jointly or Qualifying widow(er)
If your taxable                                    The tax is:
income is:                                                        of the
                But not                                           amount
Over—           over—                                             over—
$0              $17,000                                     10%                  $0
17,000          69,000                  $1,700.00 + 15%           17,000
69,000          139,350                 9,500.00 + 25%            69,000
139,350         212,300                 27,087.50 + 28%           139,350
212,300         379,150                 47,513.50 + 33%           212,300
379,150                                 102,574.00 + 35%          379,150

Schedule Y-2—If your ling status is Married ﬁling separately
If your taxable                                    The tax is:
income is:                                                        of the
                But not                                           amount
Over—           over—                                             over—
$0              $8,500                                      10%                  $0
8,500           34,500                  $850.00 + 15%                            8,500
34,500          69,675                  4,750.00 + 25%            34,500
69,675          106,150                 13,543.75 + 28%           69,675
106,150         189,575                 23,756.75 + 33%           106,150
189,575                                 51,287.00 + 35%           189,575

Schedule Z—If your ling status is Head of household
If your taxable                                    The tax is:
income is:                                                        of the
                But not                                           amount
Over—           over—                                             over—
$0              $12,150                                     10%                  $0
12,150          46,250                  $1,215.00 + 15%           12,150
46,250          119,400                 6,330.00 + 25%            46,250
119,400         193,350                 24,617.50 + 28%           119,400
193,350         379,150                 45,323.50 + 33%           193,350
379,150                                 106,637.50 + 35%          379,150

                                                            - 98 -

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Index to Instructions

A                                                                                                                                                                                                                                                                                                                                                                               G                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Qualified retirement plans, deduction for .....                                                                                                                                                                                                                                                                                                                                                                                            28
Address change .....................                                                                                                                                                                                                                                                                                                                          12                Gambling                                                                 ........................                                                                                                                                                                                                                                                                                                                                                                                           27                                 Qualified tuition program earnings .......                                                                                                                                                                                                                                                                                                                                                27,42
Addresses of IRS centers ........... Last Page                                                                                                                                                                                                                                                                                                                                  Golden parachute payments .............                                                                                                                                                                                                                                                                                                                                                                                                                                                     43
Adjusted gross income ..............                                                                                                                                                                                                                                                                                        28-33                                               Group-term life insurance, uncollected tax                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     R
Adoption expenses:                                                                                                                                                                                                                                                                                                                                                               on   ...........................                                                                                                                                                                                                                                                                                                                                                                                                                                                           43                                 Railroad retirement benefits:
  Employer-provided benefits for .........                                                                                                                                                                                                                                                                                                                    19                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Treated as a pension ................                                                                                                                                                                                                                                                                                                                                                                                                     23
Aliens                              ...........................                                                                                                                                                                                                                                                                                                   7             H                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Treated as social security .............                                                                                                                                                                                                                                                                                                                                                                                                  25
Alimony paid ......................                                                                                                                                                                                                                                                                                                                           29                Head of household ...................                                                                                                                                                                                                                                                                                                                                                                                                                                                       13                                 Records, how long to keep ..............                                                                                                                                                                                                                                                                                                                                                                                                   88
Alimony received                                                                                              ...................                                                                                                                                                                                                                             22                Health insurance deduction, self-employed ....                                                                                                                                                                                                                                                                                                                                                                                                                                              28                                 Refund ........................                                                                                                                                                                                                                                                                                                                                                           69-71
Alternative minimum tax ..............                                                                                                                                                                                                                                                                                      6,38                                                Health savings accounts                                                                                                                                                                                                                   ........                                                                                                                                           27,28 42,                           43,                                                                                           Refund information ..................                                                                                                                                                                                                                                                                                                                                                                                                      90
Amended return                                                                                       ....................                                                                                                                                                                                                                                     88                Homebuyer credit, first-time .........                                                                                                                                                                                                                                                                                                                                                                                    6,43 69,                                                                                             Refund offset ......................                                                                                                                                                                                                                                                                                                                                                                                                       69
Amount you owe                                                                                                .................                                                                                                                                                                                             71-72                                               Household Employment Taxes ...........                                                                                                                                                                                                                                                                                                                                                                                                                                                      43                                 Refunds, credits, or offsets of state and local income
Annuities                                     ......................                                                                                                                                                                                                                                                        23-25                                               How to comment on forms                                                                                                                                                                                                                                           .............                                                                                                                                                                                                             94                                  taxes ..........................                                                                                                                                                                                                                                                                                                                                                                                                          21
Archer MSAs .................                                                                                                                                                                                                                                                                        27,42 43,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Reservists, expenses of ................                                                                                                                                                                                                                                                                                                                                                                                                   28

CommunityBBlindnessChildAttachmentsChildContributionsBankruptcyCCapitalforpublic...........................taxandgain.........................creditsdependent......................cases,propertydistributionstotothereduce.............chapterreturncarestatesdebt...............expenses,11..............held.........................bycreditthe15,39-403369,,35882219193873InnocentIIndividualInstallmentIdentityIncomeIndividualIncomeIdentityInjuredContributionsNondeductibleDistributionsCreditspouse........................taxtheftProtectionspouseforretirementtaxpayerwithholdingpaymentscontributions......................from.....................relieftocontributionsPIN(lineidentification(linesarrangements................................................(federal)32)to15a.......................toand........numbers(IRAs):.....15b) .........22,29-31714419-2729-31,,928722128769738738ResidentSRolloversScholarshipResidentialRetirementRoundingRothRetirementRightsSelf-employmentSaver’sDeductionIRAsofcreditalienstaxpayersoff...................savingsplan......................energyandforto............................................wholededuction,fellowshipone-halftax:efficientcontributions..................dollarsofself-employedgrantsproperty........................credit.........credit......22.......,252229,,2528383819874228197
Corrective distributions ................                                                                                                                                                                                                                                                                                                                     20                Interest income:Taxable ........................                                                                                                                                                                                                                                                                                                                                                                                                                                            20                                 Signing your return ..................Single person ......................                                                                                                                                                                                                                                                                                                                                                                 7212

DeathDependentDeathDaycareDirectDDependents:StandardExemptionsofofdepositcenterspousea taxpayercaredeductionofforexpensesbenefitsrefund...................................................................................................................1470-71,883815193588                                                                                                  InterestLJJuryItemizedTax-exemptdeductiondutyondeductionspaytaxes....................................................................................or standard                                                                                                                                                                                                                                                                 33-35892027                                                                                   StudentSocialStandardSocialStatutoryStatebenefitscredits,deductionsandsecuritysecurityloandeductionemployeeslocalor......................offsetsinterest....................incomeandnumberequivalentorof..................deductionitemizedtaxes,................................taxablerailroad...........refunds,retirement33-3525-2712202132
Disclosure, Privacy Act, and Paperwork Reduction                                                                                                                                                                                                                                                                                                                                Line instructions for Form 1040                                                                                                                                                                                                                                                                                                                            ........                                                              12-73
  Act Notice ......................                                                                                                                                                                                                                                                                                                                           94                Living abroad, U.S. citizens and resident                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      T
Dividends:                                                                                                                                                                                                                                                                                                                                                                       aliens                                           ........................7,19                                                                                                                                                                                                                                                                                                                                                                                                                                                 Table of contents                                                                                                                                                   ....................                                                                                                                                                                                                                                                       3
  Nondividend distributions .............                                                                                                                                                                                                                                                                                                                     20                Long-term care insurance                                                                                                                                                                                                                                     ..............                                                                                                                                                                                                                 28                                 Tax and credits ...................                                                                                                                                                                                                                                                                                                                                                       33-43
  Ordinary dividends .................                                                                                                                                                                                                                                                                                                                        20                Lump-sum distributions                                                                                                                                                                                                                    ...............                                                                                                                                                                                                                                   25                                  Figured by the IRS ...............                                                                                                                                                                                                                                                                                                                                                       35,47
  Qualified dividends ...............                                                                                                                                                                                                                                                                                       20,35                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Other taxes:

EarnedEducation:DomesticDual-statusEExpensesCombatCreditsincomeproductionpay,......................aliens..................creditnontaxable..................activities(EIC).........................deduction .....32,383845-68769,,,13693347                                                                                                                                  MMileageMortgageMovingMarriedFilingLivingFilingexpensespersons:rates,separatejointapartinterestreturnsstandard.....................returnscredit..................................................................................6,28131342126                                                                                                                                                                                                                                                                                TaxTaxTaxTaxTaxpayerCounselingcomputationratetableRecaptureLump-sumAlternativeIRAsschedules.......................Advocateand other.....................fordistributionsminimumworksheet...................theServicetax-favoredElderlytax(TAS).....................................(TCE)accounts...................74-855,884298864325384

ElderlyEducatorCreditSavingsRecapturepersons:forexpensesaccounts.......................of education...................................credits ..........                                                                                                                                                                    27,42284235                                         NonresidentNameNonbusinessNchangealiensenergy.....................................property credit ........                                                                                                                                                                                                                                                                                                                7,12 13,4212                                                                                         TelephoneThirdTipTeleTaxFederalincomepartytaxassistance:......................designee.....................information.............................                                                                                                                                                                                                                                       1990-9290-91,4272

ElectricElectronicStandardvehiclesfilingdeduction(....................e-file.................)                                                                                                                               ....               5, 7,10 12,                                          7072-73,71             ,,933542,                                           OOrderOffsetsform..........................for forms and publications                                                                                                                                                                                                                                                                                                                        ......                                                                                         9669                               TuitionTuitionTipsonreported...........................programand feesto employer,earnings....................uncollected............tax                                                                                                                                                                                                                                                  27,423343
Estimated tax .................                                                                                                                                                                                                                                                                      44,71 87,                                                                  Other income ......................                                                                                                                                                                                                                                                                                                                                                                                                                                                         27
Excess salary deferrals ................                                                                                                                                                                                                                                                                                                                      19                Other taxes                                                                                 .....................                                                                                                                                                                                                                                                                                                                42-43                                                                                         U
Excess social security and tier 1 RRTA tax                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Unemployment compensation ............                                                                                                                                                                                                                                                                                                                                                                                                     25
  withheld                                                                   .......................                                                                                                                                                                                                                                                          69                P

ExtensionExemptionsExpired taxofbenefits.......................time to...................file ..............                                                                                                                                                                                                                7,69146                                             PayPenalty:PaymentsEarlytaxeswithdrawalelectronically......................of savings(                                                                                                                                                    e-pay) ......................44-692971                                                                                                                                                                                                                                               VolunteerV(VITA)Income.......................Tax Assistance Program                                                                                                                                                                                                                                                                                                                       5,88

FormsForeignFilingFilingForeign-sourceFormForeignFcertainW-2status,requirementsW-2,accountstaxitems........................credit1098,whichincomefromandand...................box..................trusts1099—where.................................to check.....................to report                                  12-147-91019192038                                  Publications,PublicPensionsPrivatePenaltyPresidentialEstimatedOtherspayment)debt,deliveryonand(includingearlyelectiongifttaxhowannuities......................servicestowithdrawal..................toreducelate$3get..............check-offfiling...............................theof............andsavingslate...............                                                                                                  23-2571-7293892912887                                                                         WidowsWWhereWhat’sWhoWhoWhenWhatWinnings,shouldmustifanddonewyouandyouwherefileprizes,cannotfile........................widowers,file?....................shouldgambling,.....................pay?..............qualifyingyou.............andfile?lotteries...................                                                          (otherLast71Page,792,149776
Forms,Free taxhowhelpto....................get ...................                                                                                                                                                                                                                                                          88,9393                                             QualifiedQ                                        dividends ..................                                                                                                                                                                                                                                                                                                                                                                                                              35                                 Withholding,income) ........................federal income tax ........                                                                                                                                                                                                                                                                                                                   44,8727
                                                                                                                                                                                                                                                                                                                                                                                Qualified dividends and capital gain tax
                                                                                                                                                                                                                                                                                                                                                                                 worksheet .......................                                                                                                                                                                                                                                                                                                                                                                                                                                                          35

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 - 99 -

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Page 100 of 100 of Instructions 1040                                                                                                                                                                                       13:56 - 28-NOV-2011

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                                                                             Mail your return to the address shown below                                                                          Envelopes without enough postage will be
              Where Do                                                       that applies to you. If you want to use a private                                                        TIP         returned to you by the post office. Your
              You File?                                                      delivery service, see Private Delivery Services                                                                      envelope may need additional postage if it
                                                                             under Filing Requirements, earlier.                                                                                  contains more than five pages or is oversized
                                                                                                                                                                                                  (for example, it is over 1 4⁄  thick). Also, include
                                                                                                                                                                                                  your complete return address.
                                                                                                                                                                                                  THEN use this address if you:
                                                                                                                                                       Are not enclosing a check or                                        Are enclosing a check or
IF you live in...                                                                                                                                                      money order...                                                      money order...

                                                                                                                                                       Department of the Treasury                                          Internal Revenue Service
Alabama, Georgia, North Carolina, South Carolina                                                                                                       Internal Revenue Service                                            P.O. Box 105017
                                                                                                                                                       Kansas City, MO 64999-0002                                          Atlanta, GA 30348-5017

                                                                                                                                                       Department of the Treasury                                          Internal Revenue Service
Florida, Louisiana, Mississippi, Texas                                                                                                                 Internal Revenue Service                                            P.O. Box 1214
                                                                                                                                                       Austin, TX 73301-0002                                               Charlotte, NC 28201-1214

Alaska,Oregon,Arizona,WashingtonCalifornia, Colorado, Hawaii, Nevada,                                                                                  Fresno,InternalDepartmentCARevenue93888-0002of theServiceTreasury   P.O.SanInternalFrancisco,BoxRevenue7704CAService94120-7704

Arkansas,Michigan,NorthWisconsin,Dakota,Idaho,Minnesota,WyomingOhio,Illinois,Oklahoma,Montana,Indiana,Nebraska,SouthIowa,Dakota,Kansas,NewUtah,Mexico, InternalFresno,DepartmentCARevenue93888-0002of theServiceTreasury   P.O.Cincinnati,InternalBoxRevenue802501OH 45280-2501Service

Kentucky,West VirginiaMissouri, New Jersey, Tennessee, Virginia,                                                                                       KansasInternalDepartmentCity,RevenueofMOtheService64999-0002TreasurySt.P.O.InternalLouis,BoxRevenue970011MO 63197-0011Service

Connecticut, Delaware, District of Columbia, Maine,                                                                                                    Department of the Treasury                                          Internal Revenue Service
Maryland, Massachusetts, New Hampshire, New York,                                                                                                      Internal Revenue Service                                            P.O. Box 37008
Pennsylvania, Rhode Island, Vermont                                                                                                                    Kansas City, MO 64999-0002                                          Hartford, CT 06176-0008

A foreign country, U.S. possession or territory*, or use                                                                                               Department of the Treasury                                          Internal Revenue Service
an APO or FPO address, or file Form 2555, 2555-EZ, or                                                                                                  Internal Revenue Service                                            P.O. Box 1303
4563, or are a dual-status alien                                                                                                                       Austin, TX 73301-0215                                               Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

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