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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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Dear Taxpayer,

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Table of Contents

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Page 5 of 100 of Instructions 1040                                                            13:56 - 28-NOV-2011

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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.

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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.aliensMosthavenonresidentdifferentaliensfilingPuerto•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.
501 if you do not have to file but received a you may have to pay interest and penalties.

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

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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,returnSSNsandinforbetheyou2011suresamearewithtofilingorderentertheayourassamejointonFormwithnot,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.
                                                                                                        your employer or the form-issuing agent as

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                                                                                                                                                                                                                                               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
all year. However, both persons must sign                                                                                                                                                                                                   Qualifying child.                                   To find out if someone is

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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

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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?

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2011 Form 1040—Line 6c

                                    1. Does any person meet the conditions to be your qualifying
                                       relative?

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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

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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.

Need more information or forms? Visit IRS.gov.

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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
ment that indicates you filed a chapter 11 8. Allocated tips are not included as income

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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 See the Schedule B instructions.

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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

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                                                                                        2011 Form 1040—Lines 15b Through 16b

You must have been at least age 701⁄ 2 when2010 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

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                                       2011 Form 1040—Lines 16a Through 20b

or annuity by the amount excluded. The Roth account died in 2011. See Pub. 575 to

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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
                                                                                                                                                                                eligible individual during the testing pe-

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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.

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                                             2011 Form 1040—Lines 34 Through 40

or publication indicated. On the dotted line tified by your eye doctor (ophthalmologist
next to line 36, enter the amount of your    or optometrist) that:

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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
in these instructions, to figure your tax. Be Form 1040, line 44. But if you are filing

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2011 Form 1040—Lines 45 Through 50

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

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                                    2011 Form 1040—Line 51

Line 51—Child Tax Credit

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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.

Need more information or forms? Visit IRS.gov.

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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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2011 Form 1040—Lines 52 Through 58

                                  More details. For details, see Form 5695. railroad retirement (RRTA) tax on the un-

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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

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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

                                          received,thecialtotalsecurityonincludelinebenefits,62.theThisamountor othershouldwithheldincomebe shownyouin separateing a jointestimatedreturn, addtaxthebutamountsyou are nowyou eachfil-

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                                    2011 Form 1040—Lines 64a and 64b

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2011 Form 1040—Lines 64a and 64b

                                    2. Are you filing a joint return for 2011?

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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)?

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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.

Need more information or forms? Visit IRS.gov.

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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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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.

Need more information or forms? Visit IRS.gov.

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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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                                                                  2011 Form 1040—Lines 65 Through 74a

                                    You may be able to deduct any If the amount you overpaid is

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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($6,000filingtothat 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-

                                                                                         Sample Check—Lines 74b Through 74d

                                                                                            TONY MAPLE                                                                                                                                       1234
                                                                                            JENNIFER MAPLE
                                                                                            123 Pear Lane                                                                                                                                  15-0000/0000
                                                                                            Anyplace, GA 00000
                                                                                            PAY TO THE
                                                                                            ORDER OF                                                                                                                        $
                                                                                                                                                             SAMPLE                                                          DOLLARS
                                                                                                                                    Routing                                Account
                                                                                            ANYPLACE BANK                           number                                 number                                        Do not include
                                                                                            Anyplace, GA 00000
                                                                                                                                    (line 74b)                             (line 74d)                                    the check number.
                                                                                            For
                                                                                            |:250250025 :202020 "’ 86 " .|                                                       1234

                                                                                                            The routing and account numbers may be in different places on your check.
                                                                                         CAUTION

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                                         2011 Form 1040—Lines 74d Through 77

• Your financial institution(s) will not interest and penalty charges, pay as much

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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

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                                                                              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

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            See the instructions for line 44 to see if you must
     !      use the Tax Table below to figure your tax.
2011 CAUTION

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CAUTION!

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General Information

one original return for the same year, or have tax withheld from those payments by

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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

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(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.”

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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?

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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
                                          disaster areas)                      759  A business credit is available for

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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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fewer arithmetic errors, implying lower post-fil- Within each of these estimates there is sig-

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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

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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

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