U.S. Individual Income Tax Return

1040A
NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS

INSTRUCTIONS

2010

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 page 5 or click on IRS e-file at IRS.gov.

LIMITS ON PERSONAL EXEMPTIONS ENDED
For 2010, you will no longer lose part of your
deduction for personal exemptions regardless
of the amount of your adjusted gross income.

MAKING WORK PAY CREDIT
It pays to work. You may be able to take this credit
if you have earned income from work.

IRS

For details on these and other changes, see
page 6.

Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 12088U

A Message From
the Commissioner

Dear Taxpayer,
Every year, the IRS works hard to make the process of filing your taxes as
quick and easy as possible. Providing quality service is one of our top priorities.
It not only reduces the burden on you, but also helps you file an accurate return
right from the start.
The best place to get information from the IRS is our website, IRS.gov. In
addition to getting your tax questions answered, there’s also a very popular
feature, “Where’s My Refund?” to track the progress of your refund. You can
also find informative videos to help you understand your tax obligations on
YouTube, at www.youtube.com/irsvideos.
I would like to bring to your attention a couple of items that could be of help
as you file and pay your taxes this year. A number of federal tax incentives that
were enacted in 2009 as part of the American Recovery and Reinvestment Act
are still in effect for 2010. These include the American Opportunity Credit and
the expanded Earned Income Tax Credit. Make sure you check to see if you
qualify for these and other important deductions and credits.
Remember that the fastest and easiest way to get your refund is to e-file and
use direct deposit. You could receive your refund in as little as 10 days after
filing, which can help you pay bills, make some important purchases, and
maybe put some money aside for savings.

E-file has become so popular that seven out of 10 individual taxpayers now
e-file their return. It’s the first choice for about 100 million taxpayers because
it’s fast, safe, and accurate.
Taxpayers below a certain income level can qualify to use free tax
preparation software through the Free File program. Plus, everyone can e-file
for free using fillable forms available at IRS.gov. So, isn’t it time you made the
switch to e-file?
If you need any more information or have questions about taxes or tax
credits, please visit us at IRS.gov or call our toll-free number at
1-800-829-1040. We are here to help you.
Sincerely,

Douglas H. Shulman

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

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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service

Contents

Page

Contents

Page

Taxpayer Advocate Service . . . . . . . . . . . . 4

Tax, Credits, and Payments . . . . . . . . . 30

Suggestions for Improving the IRS
(Taxpayer Advocacy Panel) . . . . . . . . . . 4

2010 Earned Income Credit (EIC)
Table . . . . . . . . . . . . . . . . . . . . . . . . 42

IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Refund . . . . . . . . . . . . . . . . . . . . . . . . . 59

What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6

Amount You Owe . . . . . . . . . . . . . . . . 60

Filing Requirements . . . . . . . . . . . . . . . . . . 7

Third Party Designee . . . . . . . . . . . . . . 61

Do You Have to File? . . . . . . . . . . . . . . 7

Sign Your Return . . . . . . . . . . . . . . . . . 62

When and Where Should You File? . . . . 7

Attach Required Forms and
Schedules . . . . . . . . . . . . . . . . . . . . . 62

Would It Help You To Itemize
Deductions on Form 1040? . . . . . . . . 10
Where to Report Certain Items From
2010 Forms W-2, 1098, and 1099 . . . 11
Who Can Use Form 1040A? . . . . . . . . 12
When Must You Use Form 1040? . . . . 12
Line Instructions for Form 1040A . . . . . . 13

2010 Tax Table . . . . . . . . . . . . . . . . . . 63
General Information . . . . . . . . . . . . . . . . . 75
Refund Information . . . . . . . . . . . . . . . 78
What Is TeleTax? . . . . . . . . . . . . . . . . . 78
Calling the IRS . . . . . . . . . . . . . . . . . . . 80

Name and Address . . . . . . . . . . . . . . . . 13

Quick and Easy Access to Tax Help
and Tax Products . . . . . . . . . . . . . . . 81

Social Security Number (SSN) . . . . . . . 13

Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . 82

Presidential Election Campaign Fund . 13
Filing Status . . . . . . . . . . . . . . . . . . . . . 13

Order Form for Forms and Publications . 84

Exemptions . . . . . . . . . . . . . . . . . . . . . 15

Major Categories of Federal Income
and Outlays for Fiscal Year 2009 . . . . . 85

Income . . . . . . . . . . . . . . . . . . . . . . . . . 20

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86

Adjusted Gross Income . . . . . . . . . . . . 26

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The Taxpayer Advocate Service Is Here To Help
The Taxpayer Advocate Service (TAS) is your voice at the
IRS. Our job is to ensure that every taxpayer is treated equally
and fairly, and that you know and understand your rights. We
offer free help to guide you through the often confusing
process of resolving tax problems that you have not been able
to solve on your own. The worst thing you can do is nothing at
all!

As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov is
a first step toward understanding what your rights are. You can
get updates on hot tax topics by visiting our YouTube channel
at www.youtube.com/tasnta and our Facebook page at www.
facebook.com/YourVoiceAtIRS, or by following our tweets at
www.twitter.com/YourVoiceAtIRS.

First, try to resolve your problem on your own. But, if you
cannot do so, then come to us. TAS can help if:
• Your problem with the IRS is causing financial
difficulties or hardship for you or your family.
• You have tried repeatedly to contact the IRS, but no one
has responded.
• The IRS has not responded to you by the date promised.

If you think TAS might be able to help you, you can call your
local advocate, whose number is in your phone book; in Pub.
1546, Taxpayer Advocate Service—Your Voice at the IRS;
and on our website at www.irs.gov/advocate. You can also call
our toll-free number at 1-877-777-4778 or TTY/TDD
1-800-829-4059.

Low Income Taxpayer Clinics (LITCs)
The Low Income Taxpayer Clinic program serves individuals
When you come to the TAS for help, you will be assigned to
who have a problem with the IRS and whose income is below
one advocate who will be with you at every turn. Your
a certain level. LITCs are independent from the IRS. Most
advocate will listen to you, help you understand what needs to LITCs can provide representation before the IRS or in court on
be done, and stay with you until your problem is resolved. We audits, tax collection disputes, and other issues for free or for a
have offices in every state, and our advocates are all
small fee. If an individual’s native language is not English,
experienced with the IRS, so we know how to cut through the some clinics can provide information in certain other languages
red tape. TAS can help you work out an alternative payment
about taxpayer rights and responsibilities. For more
plan. We’ll make sure the right people hear your case, and that information, see Pub. 4134, Low Income Taxpayer Clinic List.
they act upon it.
This publication is available at IRS.gov, by calling
1-800-TAX-FORM (1-800-829-3676), or at your local IRS
office.

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

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Options for e-filing your returns—safely, quickly, and easily.
Seven reasons 70% of Americans file their taxes electronically.

• Security—The IRS uses the latest encryption technology to safeguard your information.
• Faster Refunds—Get your refund in as few as 10 days with direct deposit.
• Flexible Payments—File early; pay by April 18.
• 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.

IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the 95 million Americans who already are
using e-file is easy. Just ask your paid or volunteer tax
preparer, use commercial software, or use Free File.
IRS e-file is the safest, most secure way to transmit
your tax return to the IRS. Since 1990, the IRS has
processed nearly 900 million e-filed tax returns safely
and securely. There’s no paper return to be lost or
stolen.
If you have not e-filed before, it’s time. Ask your tax
preparer, or do it yourself. Most states also use
electronic filing. IRS e-file is now the norm, not the
exception.

Free e-file Help Available Nationwide
The VITA program offers free tax help for low to
moderate income (under $49,000 in adjusted gross
income) taxpayers who need help preparing their tax
returns. The Tax Counseling for the Elderly (TCE)
program provides free tax help to people age 60 and
older. There are 12,000 VITA and TCE sites
nationwide.

Everyone Can Free File
If your adjusted gross income was $58,000 or less in
2010, you can use free tax software to prepare and e-file
your tax return. Earned more? Use Free File Fillable
Forms.
Free File. This public-private partnership, between the
IRS and tax software providers, makes approximately 20
popular commercial software products and e-file available
for free. Seventy percent of the nation’s taxpayers are
eligible.
Just visit www.irs.gov/freefile for details. Free File
combines all the benefits of e-file and easy-to-use
software at no cost. Guided questions will help ensure
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
online tool to find those software products that match
your situation. Some providers offer state tax return
preparation either for a fee or for free. Free File also is
available in English and Spanish.
Free File Fillable Forms. The IRS offers electronic
versions of IRS paper forms that also can be e-filed for
free. Free File Fillable Forms is best for people
experienced in preparing their own tax returns. There are
no income limitations. Free File Fillable Forms does
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 file a paper return.

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What’s New

If there are additional changes to the 2010 tax law, you can find them at
www.irs.gov/form1040a.

Due date of return. File Form 1040A by April 18, 2011. The due

date is April 18, instead of April 15, because of the Emancipation
Day holiday in the District of Columbia — even if you do not live in
the District of Columbia.
Limit on personal exemption ended. For 2010, you will no longer

lose part of your deduction for personal exemptions, regardless of
the amount of your adjusted gross income (AGI).
Alternative minimum tax (AMT) exemption amount increased.

The AMT exemption amount has increased to $47,450 ($72,450 if
married filing jointly or a qualifying widow(er); $36,225 if married
filing separately).
Repayment of first-time homebuyer credit. If you claimed the

first-time homebuyer credit for a home you bought in 2008, you
generally must begin repaying it on your 2010 return. In addition,
you generally must repay any credit you claimed for 2008 or 2009 if
you sold your home in 2010 or the home stopped being your main
home in 2010. If you must repay the credit, you must file Form
1040.
Roth IRAs and designated Roth accounts. Half of any income that

results from a rollover or conversion to a Roth IRA from another
retirement plan in 2010 is included in income in 2011, and the other
half in 2012, unless you elect to include all of it in 2010. The same
rule applies to a rollover after September 27, 2010, to a designated
Roth account in the same plan. See Form 8606.
You now can make a qualified rollover contribution to a Roth
IRA regardless of the amount of your modified AGI.
Divorced or separated parents. A custodial parent who has re-

voked his or her previous release of a claim to a child’s exemption
must include a copy of the revocation with his or her return. See
page 17.
Decedents who died in 2010. For special rules that may apply to

decedents who died in 2010, including rules for property acquired
from a decedent who died in 2010, see new Pub. 4895.

Expired tax benefits. The following tax benefits have expired and

are not available for 2010.
• Increased standard deduction for real estate taxes or net disaster loss from a disaster occurring after 2009.
• Increased standard deduction for state or local sales or excise
taxes on the purchase of a new motor vehicle (unless you bought the
vehicle in 2009 after February 16 and paid the tax in 2010).
• The exclusion from income of up to $2,400 in unemployment
compensation. All unemployment compensation you received in
2010 generally is taxable.
• Government retiree credit.
• Extra $3,000 IRA deduction for employees of bankrupt companies.
• Certain tax benefits for Midwestern disaster areas, including
the additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.
Mailing your return. If you are filing a paper return, you may be
mailing it to a different address this year because the IRS has
changed the filing location for several areas. See Where Do You
File? on the last page of these instructions.
Disclosure of information by paid preparers. If you use a paid
preparer to file your return, the preparer is allowed, in some cases,
to disclose certain information from your return, such as your name
and address, to certain other parties, such as the preparer’s professional liability insurance company or the publisher of a tax newsletter. For details, see Revenue Rulings 2010-4 and 2010-5. You can
find Revenue Ruling 2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-04_IRB/ar08.html. You can
find Revenue Ruling 2010-5 on page 312 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-04_IRB/ar09.html.
Preparer e-file mandate. A new law requires some paid preparers
to e-file returns they prepare and file. Your preparer may make you
aware of this requirement and the options available to you.

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Filing Requirements

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
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.

Do You Have To File?

If you were serving in, or in support of, the U.S. Armed Forces
in a designated combat zone or contingency operation, you can file
later. See Pub. 3 for details.

Use Chart A, B, or C to see if you must file a return.

Even if you do not otherwise have to file a return, you
should file one to get a refund of any federal income tax
withheld. You should also file if you are eligible for any
of the following credits.
Making work pay credit.
Earned income credit.
Additional child tax credit.
American opportunity credit.
First-time homebuyer credit (must file Form 1040).
Credit for federal tax on fuels (must file Form 1040).
Adoption credit (must file Form 1040).
Refundable credit for prior year minimum tax (must file
Form 1040).
Health coverage tax credit (must file Form 1040).

TIP

•
•
•
•
•
•
•
•
•

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return
the income of a child who was under age 19 at the end of 2010 or
was a full-time student under age 24 at the end of 2010. To do so,
use Form 1040 and Form 8814. If you make this election, your child
does not have to file a return. For details, use TeleTax topic 553 (see
page 79) or see Form 8814.
A child born on January 1, 1987, is considered to be age 24 at the
end of 2010. Do not use Form 8814 for such a child.
Resident aliens. These rules also apply if you were a resident alien.
Also, you may qualify for certain tax treaty benefits. See Pub. 519
for details.
Nonresident aliens and dual-status aliens. These rules also apply if
you were a nonresident alien or dual-status alien and both of the
following apply.
• You were married to a U.S. citizen or resident alien at the end
of 2010.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.

Specific rules apply to determine if you are a resident
alien, nonresident alien, or a dual-status alien. Most
nonresident aliens and dual-status aliens have different
CAUTION
filing requirements and may have to file Form 1040NR
or Form 1040NR-EZ. Pub. 519 discusses these requirements and
other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.

!

When and Where Should You File?
File Form 1040A by April 18, 2011. (The due date is April 18,
instead of April 15, because of the Emancipation Day holiday in the
District of Columbia — even if you do not live in the District of
Columbia.) If you file after this date, you may have to pay interest
and penalties. See page 77.

See the last page of these instructions for filing instructions and
addresses.

What If You Cannot File on Time?
You can get an automatic 6-month extension (to October 17, 2011)
if, no later than the date your return is due, you file Form 4868. For
details, see Form 4868.

!

CAUTION

An automatic 6-month extension to file does not extend
the time to pay your tax. You will owe interest on any
tax not paid by the original due date of your return and
may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an
automatic extension of time to file without filing Form 4868. You
qualify if, on the due date of your return, you meet one of the following conditions.
• You live outside the United States and Puerto Rico and your
main place of business or post of duty is outside the United States
and Puerto Rico.
• You are in military or naval service on duty outside the United
States and Puerto Rico.
This extension gives you an extra 2 months to file and pay the
tax, but interest will be charged from the original due date of the
return on any unpaid tax. You must include a statement showing
that you meet the requirements. If you are still unable to file your
return by the end of the 2-month period, you can get an additional 4
months if, no later than June 15, 2011, you file Form 4868. This
4-month extension of time to file does not extend the time to pay
your tax. See Form 4868.

Private Delivery Services
You can use certain private delivery services designated by the IRS
to meet the ‘‘timely mailing as timely filing/paying’’ rule for tax
returns and payments. These private delivery services include only
the following.
• DHL Express (DHL): DHL Same Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority, and
FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written proof of
the mailing date.

!

CAUTION

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Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail any
item to an IRS P.O. box address.

Chart A—For Most People

IF your filing status is . . .

AND at the end of
2010 you were* . . .

THEN file a return if your
gross income** was at least . . .

Single

under 65
65 or older

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

Married filing separately (see page
14)

any age

Head of household
(see page 14)

under 65
65 or older

$12,050
13,450

Qualifying widow(er) with
dependent child (see page 14)

under 65
65 or older

$15,050
16,150

$9,350
10,750
$18,700
19,800
20,900
$3,650

* If you were born on January 1, 1946, you are considered to be age 65 at the end of 2010.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including
any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not
include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2010 or
(b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if
married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b on page 26 to figure the taxable part of social security
benefits you must include in gross income.
*** If you did not live with your spouse at the end of 2010 (or on the date your spouse died) and your gross income was at least $3,650, you
must file a return regardless of your age.

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Chart B—For Children and Other Dependents
See the instructions for line 6c that begin on page 16 to find out if someone can claim you as a dependent.
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment
compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes
salaries, wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,700.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,400) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,350 ($3,750 if 65 or older and blind).
• Your earned income was over $7,100 ($8,500 if 65 or older and blind).
• Your gross income was more than the larger of —
• $2,350 ($3,750 if 65 or older and blind), or
• Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,700.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,400) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,050 ($3,150 if 65 or older and blind).
• Your earned income was over $6,800 ($7,900 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $2,050 ($3,150 if 65 or older and blind), or
• Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind).

Chart C—Other Situations When You Must File
You must file a return if either of the following applies for 2010.
• You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9.
• You owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28 that begin on page
30.
You must file a return using Form 1040 if any of the following apply for 2010.
• You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received
from an employer who did not withhold these taxes.
• You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your
group-term life insurance, or additional tax on a health savings account.
• You had net earnings from self-employment of at least $400.
• You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security
and Medicare taxes.
• You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you
are filing a return only because you owe this tax, you can file Form 5329 by itself.
• You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040)
by itself.
• You owe any recapture taxes, including repayment of the first-time homebuyer credit.

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Would It Help You To Itemize Deductions on Form 1040?
You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you
paid for state and local income or sales taxes, real estate taxes, personal property taxes, mortgage interest, and disaster losses. You
may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by
itemizing if —
Your filing status is:

AND

Your itemized deductions are more than:*

Single

• Under 65
• 65 or older or blind
• 65 or older and blind

• $5,700
• 7,100
• 8,500

Married filing jointly
Under 65 (both spouses)
65 or older or blind (one spouse)
65 or older or blind (both spouses)
65 or older and blind (one spouse)
65 or older or blind (one spouse) and
65 or older and blind (other spouse)
• 65 or older and blind (both spouses)

•
•
•
•
•

•
•
•
•

$11,400
12,500
13,600
13,600

• 14,700
• 15,800

Married filing separately**
Your spouse itemizes deductions
Under 65
65 or older or blind
65 or older and blind

•
•
•
•

•
•
•
•

Head of household

• Under 65
• 65 or older or blind
• 65 or older and blind

$0
5,700
6,800
7,900

• $8,400
• 9,800
• 11,200

Qualifying widow(er) with dependent child

• Under 65
• 65 or older or blind
• 65 or older and blind

• $11,400
• 12,500
• 13,600

* You should use Schedule L to determine if itemizing is to your benefit, if you:

• Purchased a new motor vehicle after February 16, 2009, and before January 1, 2010, and paid state or local sales or excise taxes
(or certain other taxes or fees in a state without a sales tax) in 2010, or
• Had a loss from a disaster that was declared a federal disaster in tax years beginning after 2007 and that occurred before 2010 but
which you could not deduct until 2010 (if you claim a net disaster loss, you must file Form 1040).
** If you can take an exemption for your spouse, complete the Standard Deduction Worksheet on page 30 for the amount that applies
to you.

If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard
deduction figured on the Standard Deduction Worksheet on page 30 or on Schedule L.

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Where To Report Certain Items From 2010 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax
return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 38.
Form

Item and Box in Which It Should Appear

Where To Report

W-2

Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer MSA (box 12,
code R)
Employer contributions to a health savings account
(box 12, code W)

Form 1040A, line 7
See Tip income on page 20
Form 1040A, line 36
Form 2441, Part III
Must file Form 1040
Must file Form 1040

W-2G

Gambling winnings (box 1)

Must file Form 1040

1098

Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)

Must file Form 1040 if required to file Form 8889 (see instructions for
Form 8889)

}

Must file Form 1040 to deduct
See the instructions on Form 1098
Must file Form 1040 to deduct

1098-C

Contributions of motor vehicles, boats, and airplanes

Must file Form 1040 to deduct

1098-E

Student loan interest (box 1)

See the instructions for Form 1040A, line 18, on page 29

1098-T

Qualified tuition and related expenses (box 1)

See the instructions for Form 1040A, line 19, on page 29, or line 31, on
page 33, but first see the instructions on Form 1098-T

1099-A

Acquisition or abandonment of secured property

See Pub. 4681

1099-B

Broker and barter exchange transactions

Must file Form 1040

1099-C

Canceled debt (box 2)

Generally must file Form 1040 (see Pub. 4681)

1099-DIV

Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Amount reported in box 2b, 2c, or 2d
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)

Form 1040A, line 9a
See the instructions for Form 1040A, line 9b, on page 21
See the instructions for Form 1040A, line 10, on page 21
Must file Form 1040
Must file Form 1040 if required to report as capital gains (see the
instructions on Form 1099-DIV)
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax

1099-G

Unemployment compensation (box 1)
State or local income tax refund (box 2)
Amount reported in box 5, 6, 7, or 9

See the instructions for Form 1040A, line 13, on page 24
See the instructions on page 20
Must file Form 1040

1099-INT

Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and Treasury obligations
(box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)

See the instructions for Form 1040A, line 8a, on page 20
Must file Form 1040 to deduct
See the instructions for Form 1040A, line 8a, on page 20

1099-LTC

Long-term care and accelerated death benefits

Must file Form 1040 if required to file Form 8853 (see the instructions
for Form 8853)

1099-MISC

Miscellaneous income

Must file Form 1040

1099-OID

Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury obligations
(box 6)
Investment expenses (box 7)

Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Form 1040A, line 8b
Must file Form 1040

}

See the instructions on Form 1099-OID
Must file Form 1040 to deduct
See the instructions on Form 1099-OID
Must file Form 1040 to deduct

1099-PATR

Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Amount reported in box 7, 8, 9, or 10

Must file Form 1040 if taxable (see the instructions on Form
1099-PATR)
Must file Form 1040 to deduct
Must file Form 1040

1099-Q

Qualified education program payments

Must file Form 1040

- 11 -

Form

Item and Box in Which It Should Appear

Where To Report

1099-R

Distributions from IRAs*

Capital gain (box 3)

See the instructions for Form 1040A, lines 11a and 11b, that begin on
page 21
See the instructions for Form 1040A, lines 12a and 12b, that begin on
page 22
See the instructions on Form 1099-R

1099-S

Gross proceeds from real estate transactions (box 2)
Buyer’s part of real estate tax (box 5)

Must file Form 1040 if required to report the sale (see Pub. 523)
Must file Form 1040

1099-SA

Distributions from HSAs and MSAs**

Must file Form 1040

Distributions from pensions, annuities, etc.

*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.

Who Can Use Form 1040A?
You can use Form 1040A if all six of the following apply.
1. You only had income from the following sources:
a. Wages, salaries, tips.
b. Interest and ordinary dividends.
c. Capital gain distributions.
d. Taxable scholarship and fellowship grants.
e. Pensions, annuities, and IRAs.
f. Unemployment compensation.
g. Taxable social security and railroad retirement benefits.
h. Alaska Permanent Fund dividends.
2. The only adjustments to income you can claim are:
a. Educator expenses.
b. IRA deduction.
c. Student loan interest deduction.
d. Tuition and fees deduction.
3. You do not itemize deductions.

4. Your taxable income (line 27) is less than $100,000.
5. The only tax credits you can claim are:
a. Child tax credit.
b. Additional child tax credit.
c. Education credits.
d. Earned income credit.
e. Credit for child and dependent care expenses.
f. Credit for the elderly or the disabled.
g. Retirement savings contributions credit.
h. Making work pay credit.
6. You did not have an alternative minimum tax adjustment on
stock you acquired from the exercise of an incentive stock option
(see Pub. 525).
You can also use Form 1040A if you received advance earned
income credit (EIC) payments, dependent care benefits, or if you
owe tax from the recapture of an education credit or the alternative
minimum tax.

When Must You Use Form 1040?
Check Where To Report Certain Items From 2010 Forms W-2,
1098, and 1099 beginning on page 11 to see if you must use Form
1040. You must also use Form 1040 if any of the following apply.
1. You received any of the following types of income:
a. Income from self-employment (business or farm income).
b. Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7, on page 20.
c. Income received as a partner in a partnership, shareholder in
an S corporation, or a beneficiary of an estate or trust.
d. Dividends on insurance policies if they exceed the total of all
net premiums you paid for the contract.
2. You can exclude any of the following types of income:
a. Foreign earned income you received as a U.S. citizen or resident alien.
b. Certain income received from sources in Puerto Rico if you
were a bona fide resident of Puerto Rico.
c. Certain income received from sources in American Samoa if
you were a bona fide resident of American Samoa for all of 2010.
3. You have an alternative minimum tax adjustment on stock
you acquired from the exercise of an incentive stock option (see
Pub. 525).

4. You received a distribution from a foreign trust.
5. You owe the excise tax on insider stock compensation from
an expatriated corporation.
6. You owe household employment taxes. See Schedule H
(Form 1040) and its instructions to find out if you owe these taxes.
7. You are eligible for the health coverage tax credit. See Form
8885 for details.
8. You are claiming the adoption credit or received
employer-provided adoption benefits. See Form 8839 for details.
9. You are an employee and your employer did not withhold
social security and Medicare tax. See Form 8919 for details.
10. You had a qualified health savings account funding distribution from your IRA.
11. You are a debtor in a bankruptcy case filed after October 16,
2005.
12. You have a net disaster loss attributable to a federally declared disaster. See Form 4684 for details. You must file Form 1040
even if you are claiming the standard deduction.
13. You are eligible for the first-time homebuyer credit or must
repay the first-time homebuyer credit. See Form 5405 for details.

- 12 -

Line Instructions for
Form 1040A

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

Name and Address
Print or type the information in the spaces provided. If you are
married filing a separate return, enter your spouse’s name on line 3
instead of below your name.

TIP

If you filed a joint return for 2009 and you are filing a
joint return for 2010 with the same spouse, be sure to
enter your names and SSNs in the same order as on your
2009 return.

Address change

Presidential Election Campaign
Fund
This fund helps pay for Presidential election campaigns. The fund
reduces candidates’ dependence on large contributions from individuals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
check the box. If you are filing a joint return, your spouse can also
have $3 go to the fund. If you check a box, your tax or refund will
not change.

If you plan to move after filing your return, use Form 8822 to notify
the IRS of your new address.

Name change

Filing Status

If you changed your name because of marriage, divorce, etc., be
sure to report the change to your local Social Security Administration (SSA) office before you file your return. This prevents delays
in processing your return and issuing refunds. It also safeguards
your future social security benefits. See Social Security Number
(SSN) below for how to contact the SSA. Also see page 75 for more
details.

Check only the filing status that applies to you. The ones that will
usually give you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly or qualifying widow(er) with dependent
child.

P.O. box
Enter your box number only if your post office does not deliver mail
to your home.

TIP

Foreign address
Enter the information in the following order: City, province or state,
and country. Follow the country’s practice for entering the postal
code. Do not abbreviate the country name.

Death of a taxpayer

More than one filing status can apply to you. Choose the
one that will give you the lowest tax.

Line 1
Single

See page 76.

Social Security Number (SSN)
An incorrect or missing SSN can increase your tax, reduce your
refund, or delay your refund. To apply for an SSN, fill in Form SS-5
and return it, along with the appropriate evidence documents, to the
Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from your local SSA office, or
by calling the SSA at 1-800-772-1213. It usually takes about 2
weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that your SSN on your Forms W-2 and 1099 agrees with
your social security card. If not, see page 75 for more details.
IRS individual taxpayer identification numbers (ITINs) for aliens.

If you are a nonresident or resident alien and you do not have and
are not eligible to get an SSN, you must apply for an ITIN. For
details on how to do so, see Form W-7 and its instructions. It takes 6
to 10 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return.
Note. An ITIN is for tax use only. It does not entitle you to social

security benefits or change your employment or immigration status
under U.S. law.
Nonresident alien spouse. If your spouse is a nonresident alien, he

or she must have either an SSN or an ITIN if:
• You file a joint return,
• You file a separate return and claim an exemption for your
spouse, or
• Your spouse is filing a separate return.

You can check the box on line 1 if any of the following was true on
December 31, 2010.
• You were never married.
• You were legally separated according to your state law under a
decree of divorce or separate maintenance. But if, at the end of
2010, your divorce was not final (an interlocutory decree), you are
considered married and cannot check the box on line 1.
• You were widowed before January 1, 2010, and did not remarry before the end of 2010. But, if you have a dependent child,
you may be able to use the qualifying widow(er) filing status. See
the instructions for line 5 that begin on page 14.

Line 2
Married Filing Jointly
You can check the box on line 2 if any of the following apply.
• You were married at the end of 2010, even if you did not live
with your spouse at the end of 2010.
• Your spouse died in 2010 and you did not remarry in 2010.
• You were married at the end of 2010, and your spouse died in
2011 before filing a 2010 return.
For federal tax purposes, a marriage means only a legal union
between a man and a woman as husband and wife. A husband and
wife filing jointly report their combined income and deduct their
combined allowable expenses on one return. 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 the return. Once you file a
joint return, you cannot choose to file separate returns for that year
after the due date of the return.

- 13 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 2 Through 5
Joint and several tax liability. If you file a joint return, both you

and your spouse are generally responsible for the tax and any
interest or penalties due on the return. This means that if one spouse
does not pay the tax due, the other may have to. However, see
Innocent spouse relief on page 75.
Nonresident aliens and dual-status aliens. Generally, a husband

and wife cannot file a joint return if either spouse is a nonresident
alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or
resident alien at the end of 2010, you may elect to be treated as a
resident alien and file a joint return. See Pub. 519 for details.

Line 3

c. Any person you claimed as a dependent under a multiple
support agreement. See page 18.
2. Your unmarried qualifying child who is not your dependent.
3. Your married qualifying child who is not your dependent only
because you can be claimed as a dependent on someone else’s 2010
return.
4. Your child who, even though you are the custodial parent, is
neither your dependent nor your qualifying child because of the rule
for Children of divorced or separated parents that begins on page
17.
If the child is not your dependent, enter the child’s name on line
4. If you do not enter the name, it will take us longer to process your
return.
Qualifying child. To find out if someone is your qualifying child,

Married Filing Separately
If you are married and file a separate return, you will usually pay
more tax than if you use another filing status for which you qualify.
Also, if you file a separate return, you cannot take the student loan
interest deduction, the tuition and fees deduction, the education
credits, or the earned income credit. You also cannot take the
standard deduction if your spouse itemizes deductions.
Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community
property states. See page 20.
Be sure to enter your spouse’s SSN or ITIN on Form 1040A
unless your spouse does not have and is not required to have an SSN
or ITIN.

You may be able to file as head of household if you had
a child living with you and you lived apart from your
spouse during the last 6 months of 2010. See Married
persons who live apart on this page.

see Step 1 on page 16.

Dependent. To find out if someone is your dependent, see the

instructions for line 6c that begin on page 16.

Exception to time lived with you. Temporary absences by you or

the other person for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile
facility, count as time lived in the home. Also see Kidnapped child
on page 18, if applicable.
If the person for whom you kept up a home was born or died in
2010, you can still file as head of household as long as the home
was that person’s main home for the part of the year he or she was
alive.
Keeping up a home. To find out what is included in the cost of

Line 4

keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance
for Needy Families (TANF) or other public assistance programs to
pay part of the cost of keeping up your home, you cannot count
them as money you paid. However, you must include them in the
total cost of keeping up your home to figure if you paid over half the
cost.

Head of Household

Married persons who live apart. Even if you were not divorced or

TIP

This filing status is for unmarried individuals who provide a home
for certain other persons. You are considered unmarried for this
purpose if any of the following applies.
• You were legally separated according to your state law under a
decree of divorce or separate maintenance at the end of 2010. But, if
at the end of 2010, your divorce was not final (an interlocutory
decree), you are considered married.
• You are married but lived apart from your spouse for the last 6
months of 2010 and you meet the other rules under Married persons
who live apart on this page.
• You are married to a nonresident alien at any time during the
year and you do not choose to treat him or her as a resident alien.
Check the box on line 4 only if you are unmarried (or considered
unmarried) and either Test 1 or Test 2 applies.
Test 1. You paid over half the cost of keeping up a home that was

the main home for all of 2010 of your parent whom you can claim
as a dependent, except under a multiple support agreement (see
page 18). Your parent did not have to live with you.

Test 2. You paid over half the cost of keeping up a home in which

you lived and in which one of the following also lived for more than
half of the year (if half or less, see Exception to time lived with you
on this page).
1. Any person whom you can claim as a dependent. But do not
include:
a. Your qualifying child whom you claim as your dependent
because of the rule for Children of divorced or separated parents
that begins on page 17,
b. Any person who is your dependent only because he or she
lived with you for all of 2010, or

Need more information or forms? See page 81.

legally separated at the end of 2010, you are considered unmarried
if all of the following apply.
• You lived apart from your spouse for the last 6 months of
2010. Temporary absences for special circumstances, such as for
business, medical care, school, or military service, count as time
lived in the home.
• You file a separate return from your spouse.
• You paid over half the cost of keeping up your home for 2010.
• Your home was the main home of your child, stepchild, or
foster child for more than half of 2010 (if half or less, see Exception
to time lived with you above).
• You can claim this child as your dependent or could claim the
child except that the child’s other parent can claim him or her under
the rule for Children of divorced or separated parents that begins on
page 17.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.

Line 5
Qualifying Widow(er) With Dependent Child
You can check the box on line 5 and use joint return tax rates for
2010 if all of the following apply.
• Your spouse died in 2008 or 2009 and you did not remarry
before the end of 2010.

- 14 -

2010 Form 1040A — Lines 5 Through 6b

• You have a child or stepchild whom you claim as a dependent.
This does not include a foster child.
• This child lived in your home for all of 2010. If the child did
not live with you for the required time, see Exception to time lived
with you below.
• You paid over half the cost of keeping up your home.
• You could have filed a joint return with your spouse the year
he or she died, even if you did not actually do so.
If your spouse died in 2010, you cannot file as qualifying
widow(er) with dependent child. Instead, see the instructions for
line 2 that begin on page 13.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Dependent. To find out if someone is your dependent, see the
instructions for line 6c that begin on page 16.
Exception to time lived with you. Temporary absences by you or
the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on
page 18, if applicable.
A child is considered to have lived with you for all of 2010 if the
child was born or died in 2010 and your home was the child’s home
for the entire time he or she was alive.
Keeping up a home. To find out what is included in the cost of
keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance
for Needy Families (TANF) or other public assistance programs to
pay part of the cost of keeping up your home, you cannot count
them as money you paid. However, you must include them in the
total cost of keeping up your home to figure if you paid over half the
cost.

Exemptions
You can deduct $3,650 on line 26 for each exemption you can take.

Line 6b
Spouse
Check the box on line 6b if either of the following applies.
1. Your filing status is married filing jointly and your spouse
cannot be claimed as a dependent on another person’s return.
2. You were married at the end of 2010, your filing status is
married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not filing a return.
b. Your spouse cannot be claimed as a dependent on another
person’s return.
If your filing status is head of household and you check the box
on line 6b, enter the name of your spouse on the line next to line 6b.
Also, enter your spouse’s social security number in the space provided at the top of your return. If you were divorced or legally
separated at the end of 2010, you cannot take an exemption for your
former spouse.
Death of your spouse. If your spouse died in 2010 and you did not

remarry by the end of 2010, check the box on line 6b if you could
have taken an exemption for your spouse on the date of death. For
other filing instructions, see Death of a taxpayer on page 76.

- 15 -

Need more information or forms? See page 81.

2010 Form 1040A — Line 6c

Line 6c—Dependents

1. Do you have a child who meets the conditions to be your
qualifying child?
Yes. Go to Step 2.
No. Go to Step 4.

Dependents and Qualifying Child for Child Tax
Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If you
have more than six dependents, include a statement showing the
information required in columns (1) through (4).

Step 1

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test on page 18.)
Yes. Continue
No. STOP

Do You Have a Qualifying Child?

䊲

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a
descendant of any of them (for example, your grandchild,
niece, or nephew),

2. Was the child married?
Yes. See Married person on page 18.

AND

Under age 19 at the end of 2010 and younger than you (or
your spouse, if filing jointly)
or
Under age 24 at the end of 2010, a student (see page 19), and
younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (see page 18)

AND

Step 3

1. Was the child under age 17 at the end of 2010?
Yes. Continue
No. STOP

Who did not provide over half of his or her own support for
2010 (see Pub. 501)

This child is not a qualifying child for the child tax
credit. Go to Form 1040A,
line 7.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test on page 18.)
Yes. This child is a
No. STOP
qualifying child for the
This child is not a qualifychild tax credit. Check
ing child for the child tax
the box on Form
credit. Go to Form 1040A,
1040A, line 6c, colline 7.
umn (4).

AND
Who is not filing a joint return for 2010 or is filing a joint
return for 2010 only as a claim for refund (see page 18)

AND
Who lived with you for more than half of 2010. If the child
did not live with you for the required time, see Exception to
time lived with you on page 18.

If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if
filing jointly) for 2010, see Qualifying child of
more than one person that begins on page 18.

Need more information or forms? See page 81.

䊲

Does Your Qualifying Child
Qualify You for the Child Tax Credit?

䊲

!

No. Continue

3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2010 tax return? See Steps 1,
2, and 4.
Yes. You cannot
No. You can claim this
claim any dependents.
child as a dependent. ComGo to Form 1040A,
plete Form 1040A, line 6c,
line 7.
columns (1) through (3) for
this child. Then, go to
Step 3.

was ...

CAUTION

You cannot claim this child
as a dependent. Go to Form
1040A, line 7.

- 16 -

2010 Form 1040A — Line 6c

Step 4

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

Is Your Qualifying Relative Your Dependent?

Yes. Continue

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)

䊲

No. STOP
Go to Form 1040A, line 7.

2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test on page 18.)
Yes. Continue

or

䊲

Brother, sister, half brother, half sister, or a son or daughter
of any of them (for example, your niece or nephew)

No. STOP
You cannot claim this person as a dependent. Go to
Form 1040A, line 7.

3. Was your qualifying relative married?

or

Yes. See Married person on page 18.

Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law

No. Continue

䊲

4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2010 tax return? See Steps 1,
2, and 4.

or

Yes. STOP
You cannot claim any
dependents. Go to
Form 1040A, line 7.

No. You can claim this
person as a dependent.
Complete Form 1040A,
line 6c, columns (1)
through (3). Do not check
the box on Form 1040A,
line 6c, column (4).

Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 18.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own

AND

child. An adopted child includes a child lawfully placed with you
for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you have a

who was not...
A qualifying child (see Step 1) of any taxpayer for 2010. For
this purpose, a person is not a taxpayer if he or she is not
required to file a U.S. income tax return and either does not
file such a return or files only to get a refund of withheld
income tax or estimated tax paid.

AND
who...
Had gross income of less than $3,650 in 2010. If the person
was permanently and totally disabled, see Exception to gross
income test on page 18.

AND
For whom you provided...
Over half of his or her support in 2010. But see the special
rule for Children of divorced or separated parents that begins
on this page, Multiple support agreements on page 18, and
Kidnapped child on page 18.

dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details. (If the dependant is not a
U.S. citizen or resident alien, apply for an ITIN instead, using Form
W-7. See page 13.)
Children of divorced or separated parents. A child will be treated

as being the qualifying child or qualifying relative of his or her
noncustodial parent (defined on page 18) if all of the following
conditions apply.
1. The parents are divorced, legally separated, separated under a
written separation agreement, or lived apart at all times during
the last 6 months of 2010 (whether or not they are or were
married).
2. The child received over half of his or her support for 2010
from the parents (and the rules on Multiple support agreements on page 18 do not apply). Support of a child received
from a parent’s spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for more
than half of 2010.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a
dependent for 2010, and the noncustodial parent includes a
copy of the form or statement with his or her return. If the
divorce decree or separation agreement went into effect after
1984 and before 2009, the noncustodial parent may be able to
attach certain pages from the decree or agreement instead of
Form 8332. See Post-1984 and pre-2009 decree or agreement
and Post-2008 decree or agreement on page 18.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides
that the noncustodial parent can claim the child as a depen-

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Need more information or forms? See page 81.

2010 Form 1040A — Line 6c
dent, and the noncustodial parent provides at least $600 for
support of the child during 2010.
If conditions (1) through (4) apply, only the noncustodial parent
can claim the child for purposes of the dependency exemption (line
6c) and the child tax credits (lines 33 and 42). However, this special
rule does not apply to head of household filing status, the credit for
child and dependent care expenses, the exclusion for dependent
care benefits, or the earned income credit. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is the
parent with whom the child lived for the greater number of nights in
2010. The noncustodial parent is the other parent. If the child was
with each parent for an equal number of nights, the custodial parent
is the parent with the higher adjusted gross income. See Pub. 501
for an exception for a parent who works at night, rules for a child
who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement. The decree or
agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages
from the decree or agreement.
• Cover page (include the other parent’s SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent’s signature and date of
agreement.

!

You must include the required information even if you
filed it with your return in an earlier year.

authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement

authorities to have been kidnapped by someone who is not a family
member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er)
filing status, the dependency exemption, the child tax credit, and the
earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for
the EIC).
Married person. If the person is married, you cannot claim that

person as your dependent if he or she files a joint return. But this
rule does not apply if the return is filed only as a claim for refund
(defined on this page) and no tax liability would exist for either
spouse if they had filed separate returns. If the person meets this
exception, go to Step 2, question 3, on page 16 (for a qualifying
child) or Step 4, question 4, on page 17 (for a qualifying relative). If
the person does not meet this exception, you cannot claim this
person as a dependent. Go to Form 1040A, line 7.
Multiple support agreements. If no one person contributed over
half of the support of your relative (or a person who lived with you
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 support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently and

totally disabled if, at any time in 2010, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition has lasted
or can be expected to last continuously for at least a year or can be
expected to lead to death.
Qualifying child of more than one person. Even if a child meets the

CAUTION

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent
cannot include pages from the decree or agreement instead of Form
8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the
custodial parent’s claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The
form or statement must release the custodial parent’s claim to the
child without any conditions. For example, the release must not
depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child
must include a copy of the revocation with his or her return. For
details, see Form 8332.
Claim for refund. A claim for refund is a return filed only to get a

refund of withheld income tax or estimated tax paid. A return is not
a claim for refund if the making work pay credit, earned income
credit, or any other similar refundable credit is claimed on it.
Exception to citizen test. If you are a U.S. citizen or U.S. national

and your adopted child lived with you all year as a member of your
household, that child meets the citizen test.
Exception to gross income test. If your relative (including a person

who lived with you all year as a member of your household) is
permanently and totally disabled (defined on this page), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you or

the other person for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile
facility, count as time the person lived with you. Also see Children
of divorced or separated parents that begins on page 17 or Kidnapped child on this page.
A person is considered to have lived with you for all of 2010 if
the person was born or died in 2010 and your home was this
person’s home for the entire time he or she was alive in 2010.

Need more information or forms? See page 81.

Foster child. A foster child is any child placed with you by an

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 divorced or separated parents that begins on page 17 applies.
1.
2.
3.
4.
5.
6.

Dependency exemption (line 6c).
Child tax credits (lines 33 and 42).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (lines 41a and 41b).

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.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2010. If the child lived
with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2010.
• 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
highest AGI for 2010.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the
qualifying child of the person who had the highest AGI for
2010, but only if that person’s AGI is higher than the highest
AGI of any parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. Your daughter does not meet
the conditions to be a qualifying child of any other person, includ-

- 18 -

2010 Form 1040A — Line 6c
ing her other parent. Under the preceding rules, you can claim your
daughter as a qualifying child for all of the six tax benefits listed
earlier for which you otherwise qualify. Your mother cannot claim
any of those six tax benefits unless she has a different qualifying
child. However, if your mother’s AGI is higher than yours and the
other parent’s and you do not claim your daughter as a qualifying
child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to Step
2 on page 16. Otherwise, stop; you cannot claim any benefits based
on this child. Go to Form 1040A, line 7.

dependent’s social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your
dependent can get an SSN, see page 13. If your dependent will not
have a number by the date your return is due, see What If You
Cannot File on Time? on page 7.

Social security number. You must enter each dependent’s social

months of 2010 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

security number (SSN). Be sure the name and SSN entered agree
with the dependent’s social security card. Otherwise, at the time we
process your return, we may disallow the exemption claimed for the
dependent and reduce or disallow any other tax benefits (such as the
child tax credit) based on that dependent. If the name or SSN on the

If your dependent child was born and died in 2010 and you do
not have an SSN for the child, enter “Died” in column (2) and attach
a copy of the child’s birth certificate, death certificate, or hospital
records. The document must show the child was born alive.
Student. A student is a child who during any part of 5 calendar

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Need more information or forms? See page 81.

2010 Form 1040A — Lines 7 and 8a

Line 7

Income

Wages, Salaries, Tips, etc.

Foreign-Source Income
You must report unearned income, such as interest, dividends, and
pensions, from sources outside the United States unless exempt by
law or a tax treaty. You must also report earned income, such as
wages and tips, from sources outside the United States.
If you worked abroad, you may be able to exclude part or all of
your foreign earned income if you file Form 1040. For details, see
Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans. If you were a beneficiary of a foreign

retirement plan, you may have to report the undistributed income
earned in your plan. However, if you were the beneficiary of a
Canadian registered retirement plan, see Form 8891 to find out if
you can elect to defer tax on the undistributed income. If you elect
to defer tax, you must file Form 1040.
Report distributions from foreign pension plans on lines 12a and
12b.
Foreign accounts and trusts. You must complete Part III of Sched-

ule B if you:
• Had a foreign account, or
• Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts.
To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For example, $1.39 becomes $1
and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to
enter on a line, include cents when adding the amounts and round
off only the total.
Example. You received two Forms W-2, one showing wages of
$5,009.55 and one showing wages of $8,760.73. On Form 1040A,
line 7, you would enter $13,770 ($5,009.55 + $8,760.73 =
$13,770.28).

household employee for which you did not receive a Form W-2
because your employer paid you less than $1,700 in 2010. Also,
enter “HSH” and the amount not reported on a Form W-2 in the
space to the left of line 7.

Tip income. Tip income you did not report to your employer. But

you must use Form 1040 and Form 4137 if you received tips of $20
or more in any month and did not report the full amount to your
employer, or your Form(s) W-2 shows allocated tips that you must
report as income. You must report the allocated tips shown on your
Form(s) W-2 unless you can prove that you received less. Allocated
tips should be shown in box 8 of your Form(s) W-2. They are not
included as income in box 1. See Pub. 531 for more details.
Dependent care benefits. Dependent care benefits, which should

be shown in box 10 of your Form(s) W-2. But first complete Form
2441 to see if you can exclude part or all of the benefits.
grants not reported on Form W-2. Also, enter “SCH” and the
amount in the space to the left of line 7. However, if you were a
degree candidate, include on line 7 only the amounts you used for
expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on
line 7.
Disability pensions. Disability pensions shown on Form 1099-R if

you have not reached the minimum retirement age set by your
employer. But see Insurance premiums for retired public safety
officers on page 23. Disability pensions received after you reach
minimum retirement age and other payments shown on Form
1099-R (other than payments from an IRA*) are reported on lines
12a and 12b of Form 1040A. Payments from an IRA are reported on
lines 11a and 11b.

* This includes a Roth, SEP, or SIMPLE IRA.

Refunds of State or Local Income Taxes
If you received a refund, credit, or offset of state or local income
taxes in 2010, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?

None of your refund is taxable.
You may have to report part or all of the refund as
income on Form 1040 for 2010. See Pub. 525 for
details.

Community Property States
Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If
you and your spouse lived in a community property state, you must
usually follow state law to determine what is community income
and what is separate income. For details, see Pub. 555.
Nevada, Washington, and California domestic partners. A regis-

tered domestic partner in Nevada, Washington, or California (or a
person in California who is married to a person of the same sex)
generally must report half the combined community income earned
by the individual and his or her domestic partner (or same sex
spouse). See Pub. 555.

Need more information or forms? See page 81.

Wages received as a household employee. Wages received as a

Scholarship and fellowship grants. Scholarship and fellowship

Rounding Off to Whole Dollars

No.
Yes.

Enter the total of your wages, salaries, tips, etc. If a joint return, also
include your spouse’s income. For most people, the amount to enter
on this line should be shown in box 1 of their Form(s) W-2. But the
following types of income must also be included in the total on line
7.

Missing or incorrect Form W-2? Your employer is required to

provide or send Form W-2 to you no later than January 31, 2011. If
you do not receive it by early February, use TeleTax topic 154 (see
page 78) to find out what to do. Even if you do not get a Form W-2,
you must still report your earnings on line 7. If you lose your Form
W-2 or it is incorrect, ask your employer for a new one.

Line 8a
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID.
Enter your total taxable interest income on line 8a. But you must fill
in and attach Schedule B if the total is over $1,500 or any of the
other conditions listed at the beginning of the Schedule B instructions apply to you.
Interest credited in 2010 on deposits that you could not withdraw
because of the bankruptcy or insolvency of the financial institution
may not have to be included in your 2010 income. For details, see
Pub. 550.

- 20 -

TIP

If you get a 2010 Form 1099-INT for U.S. savings bond
interest that includes amounts you reported before 2010,
see Pub. 550.

2010 Form 1040A — Lines 8b Through 11b

Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest, such as from municipal
bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be
included in box 8 of Form 1099-INT. Enter the total on line 8b. Do
not include interest earned on your IRA, health savings account,
Archer or Medicare Advantage MSA, or Coverdell education savings account.
If you received tax-exempt interest from private activity bonds
issued after August 7, 1986, you must use Form 1040.

Line 9a
Ordinary Dividends
Each payer should send you a Form 1099-DIV. Enter your total
ordinary dividends on line 9a. This amount should be shown in box
1a of Form(s) 1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500
or you received, as a nominee, ordinary dividends that actually
belong to someone else.
You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital
gains.
For more details, see Pub. 550.

• Payments in lieu of dividends, but only if you know or have
reason to know that the payments are not qualified dividends.
Example 1. You bought 5,000 shares of XYZ Corp. common
stock on November 26, 2010. XYZ Corp. paid a cash dividend of 10
cents per share. The ex-dividend date was December 2, 2010. Your
Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified dividends). However, you sold
the 5,000 shares on January 5, 2011. You held your shares of XYZ
Corp. for only 40 days (from November 27, 2010, through January
5, 2011) of the 121-day period. The 121-day period began on
October 3, 2010 (60 days before the ex-dividend date) and ended on
January 31, 2011. You have no qualified dividends from XYZ
Corp. because you held the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in Example 1 except that
you bought the stock on December 1, 2010 (the day before the
ex-dividend date), and you sold the stock on February 4, 2011. You
held the stock for 65 days (from December 2, 2010, through February 4, 2011). The $500 of qualified dividends shown in box 1b of
your Form 1099-DIV are all qualified dividends because you held
the stock for 61 days of the 121-day period (from October 3, 2010,
through January 31, 2011).
Example 3. You bought 10,000 shares of ABC Mutual Fund
common stock on November 26, 2010. ABC Mutual Fund paid a
cash dividend of 10 cents a share. The ex-dividend date was December 3, 2010. The ABC Mutual Fund advises you that the portion
of the dividend eligible to be treated as qualified dividends equals 2
cents per share. Your Form 1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000, and qualified dividends
of $200. However, you sold the 10,000 shares on January 5, 2011.
You have no qualified dividends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for less than 61 days.

Line 9b

TIP

Be sure you use the Qualified Dividends and Capital
Gain Tax Worksheet on page 31 to figure your tax.

Qualified Dividends
Enter your total qualified dividends on line 9b. Qualified dividends
are also included in the ordinary dividend total required to be shown
on line 9a. Qualified dividends are eligible for a lower tax rate than
other ordinary income. Generally, these dividends are shown in box
1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form
1099-DIV.
Exception. Some dividends may be reported as qualified dividends

in box 1b of Form 1099-DIV but are not qualified dividends. These
include:
• Dividends you received as a nominee. See the Instructions for
Schedule B.
• Dividends you received on any share of stock that you held for
less than 61 days during the 121-day period that began 60 days
before the ex-dividend date. The ex-dividend date is the first date
following the declaration of a dividend on which the purchaser of a
stock is not entitled to receive the next dividend payment. When
counting the number of days you held the stock, include the day you
disposed of the stock but not the day you acquired it. See the
examples on this page. Also, when counting the number of days you
held the stock, you cannot count certain days during which your risk
of loss was diminished. See Pub. 550 for more details.
• Dividends attributable to periods totaling more than 366 days
that you received on any share of preferred stock held for less than
91 days during the 181-day period that began 90 days before the
ex-dividend date. When counting the number of days you held the
stock, you cannot count certain days during which your risk of loss
was diminished. See Pub. 550 for more details. Preferred dividends
attributable to periods totaling less than 367 days are subject to the
61-day holding period rule above.
• Dividends on any share of stock to the extent that you are
under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related
property.

Line 10
Capital Gain Distributions
Each payer should send you a Form 1099-DIV. Do any of the
Forms 1099-DIV or substitute statements you, or your spouse if
filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d
(collectibles (28%) gain)?
Yes.
No.

You must use Form 1040.
You can use Form 1040A. Enter your total capital gain
distributions (from box 2a of Form(s) 1099-DIV) on line
10. Also, be sure you use the Qualified Dividends and
Capital Gain Tax Worksheet on page 31 to figure your
tax.

If you received capital gain distributions as a nominee (that is,
they were paid to you but actually belong to someone else), report
on line 10 only the amount that belongs to you. Include a statement
showing the full amount you received and the amount you received
as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

Lines 11a and 11b
IRA Distributions
You should receive a Form 1099-R showing the total amount of any
distribution from your IRA before income tax and other deductions
were withheld. This amount should be shown in box 1 of Form
1099-R. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified
employee pension (SEP) IRA, and a savings incentive match plan

- 21 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 11a and 11b Through 12b
for employees (SIMPLE) IRA. Except as provided below, leave
line 11a blank and enter the total distribution (from Form 1099-R,
box 1) on line 11b.
Exception 1. Enter the total distribution on line 11a if you rolled

TIP

If a QCD is made in January 2011, you can elect to treat
it as made in 2010. See Pub. 590.

over part or all of the distribution from one:
• IRA to another IRA of the same type (for example, from one
traditional IRA to another traditional IRA),
• SEP or SIMPLE IRA to a traditional IRA, or
• IRA to a qualified plan other than an IRA.

Exception 4. If the distribution is a qualified health savings account

Also, enter “Rollover” next to line 11b. If the total distribution
was rolled over in a qualified rollover, enter -0- on line 11b. If the
total distribution was not rolled over in a qualified rollover, enter
the part not rolled over on line 11b unless Exception 2 applies to the
part not rolled over. Generally, a qualified rollover must be made
within 60 days after the day you received the distribution. For more
details on rollovers, see Pub. 590.

More than one exception applies. If more than one exception ap-

If you rolled over the distribution into a qualified plan other than
an IRA or you made the rollover in 2011, include a statement
explaining what you did.
Exception 2. If any of the following apply, enter the total distribu-

tion on line 11a and see Form 8606 and its instructions to figure the
amount to enter on line 11b.
1. You received a distribution from an IRA (other than a Roth
IRA) and you made nondeductible contributions to any of your
traditional or SEP IRAs for 2010 or an earlier year. If you made
nondeductible contributions to these IRAs for 2010, also see
Pub. 590.
2. You received a distribution from a Roth IRA. But if either (a)
or (b) below applies, enter -0- on line 11b; you do not have to see
Form 8606 or its instructions.
a. Distribution code T is shown in box 7 of Form 1099-R and
you made a contribution (including a conversion) to a Roth IRA for
2005 or an earlier year.
b. Distribution code Q is shown in box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE
IRA to a Roth IRA in 2010.
4. You had a 2009 or 2010 IRA contribution returned to you,
with the related earnings or less any loss, by the due date (including
extensions) of your tax return for that year.
5. You made excess contributions to your IRA for an earlier year
and had them returned to you in 2010.
6. You recharacterized part or all of a contribution to a Roth IRA
as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a qualified charitable distribution

(QCD), enter the total distribution on line 11a. If the total amount
distributed is a QCD, enter -0- on line 11b. If only part of the
distribution is a QCD, enter the part that is not a QCD on line 11b
unless Exception 2 applies to that part. Enter “QCD” next to line
11b.
A QCD is a distribution made directly by the trustee of your IRA
(other than an ongoing SEP or SIMPLE IRA) to an organization
eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 701⁄2 when the distribution
was made. Your total QCDs for the year cannot be more than
$100,000. (On a joint return, your spouse can also have a QCD of
up to $100,000.) The amount of the QCD is limited to the amount
that would otherwise be included in your income. If your IRA
includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for
details.

!

You cannot claim a charitable contribution deduction
for any QCD not included in your income.

CAUTION

Need more information or forms? See page 81.

(HSA) funding distribution (HFD), you must file Form 1040. See
Exception 4 in the instructions for Form 1040, lines 15a and 15b.
An HFD is a distribution made directly by the trustee of your IRA
(other than an ongoing SEP or SIMPLE IRA) to your HSA. See
Pub. 590 for details.
plies, include a statement showing the amount of each exception,
instead of making an entry next to line 11b.

More than one distribution. If you (or your spouse if filing jointly)

received more than one distribution, figure the taxable amount of
each distribution and enter the total of the taxable amounts on line
11b. Enter the total amount of those distributions on line 11a.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total
was not rolled over or (b) you were born before July 1,
CAUTION
1939, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. If you do
owe this tax, you must use Form 1040.

!

Lines 12a and 12b
Pensions and Annuities
You should receive a Form 1099-R showing the total amount of
your pension and annuity payments before income tax and other
deductions were withheld. This amount should be shown in box 1 of
Form 1099-R. Pension and annuity payments include distributions
from 401(k), 403(b), and governmental 457(b) plans. See page 23
for details on rollovers and lump-sum distributions. Do not include
the following payments on lines 12a and 12b. Instead, report them
on line 7.
• Disability pensions received before you reach the minimum
retirement age set by your employer.
• Corrective distributions (including any earnings) of excess
salary deferrals or excess contributions to retirement plans. The
plan must advise you of the year(s) the distributions are includible
in income.

TIP

Attach Form(s) 1099-R to Form 1040A if any federal
income tax was withheld.

Fully taxable pensions and annuities. Your payments are fully

taxable if (a) you did not contribute to the cost (see page 23) of your
pension or annuity, or (b) you got back your entire cost tax free
before 2010. If your pension or annuity is fully taxable, enter the
total pension or annuity payments (from Form(s) 1099-R, box 1) on
line 12b; do not make an entry on line 12a. But see Insurance
premiums for retired public safety officers on page 23.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability
pensions, see Pub. 525. If you received a Form RRB-1099-R, see
Pub. 575 to find out how to report your benefits.
Partially taxable pensions and annuities. Enter the total pension or

annuity payments (from Form 1099-R, box 1) on line 12a. If your
Form 1099-R does not show the taxable amount, you must use the
General Rule explained in Pub. 939 to figure the taxable part to
enter on line 12b. But if your annuity starting date (defined on page
23) was after July 1, 1986, see Simplified Method on page 23 to
find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a
$1,000 fee. For details, see Pub. 939.

- 22 -

2010 Form 1040A — L:ines 12a Through 12b
If your Form 1099-R shows a taxable amount, you can report
that amount on line 12b. But you may be able to report a lower
taxable amount by using the General Rule or the Simplified Method
or if the exclusion for retired public safety officers, discussed next,
applies.
Insurance premiums for retired public safety officers. If you are
an eligible retired public safety officer (law enforcement officer,
firefighter, chaplain, or member of a rescue squad or ambulance
crew), you can elect to exclude from income distributions made
from your eligible retirement plan that are used to pay the premiums
for coverage by an accident or health plan or a long-term care
insurance contract. You can do this only if you retired because of
disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents.
The distribution must be from a plan maintained by the employer
from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the
accident or health plan or long-term care insurance contract. You
can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that
would otherwise be included in your income.
An eligible retirement plan is a governmental plan that is:
• a qualified trust,
• a section 403(a) plan,
• a section 403(b) plan, or
• a section 457(b) plan.
If you make this election, reduce the otherwise taxable amount
of your pension or annuity by the amount excluded. The amount
shown in box 2a of Form 1099-R does not reflect the exclusion.
Report your total distributions on line 12a and the taxable amount
on line 12b. Enter “PSO” next to line 12b.
If you are retired on disability and reporting your disability
pension on line 7, include only the taxable amount on that line and
enter “PSO” and the amount excluded in the space to the left of line
7.
Simplified Method. You must use the Simplified Method if either
of the following applies.
1. Your annuity starting date (defined later) was after July 1,
1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and
both of the following apply.
a. The payments are from a qualified employee plan, a qualified
employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or
the number of years of guaranteed payments was fewer than 5. See
Pub. 575 for the definition of guaranteed payments.

Annuity starting date. Your annuity starting date is the later of the

If you must use the Simplified Method, complete the worksheet
on page 24 to figure the taxable part of your pension or annuity. For
more details on the Simplified Method, see Pub. 575 or Pub. 721 for
U.S. Civil Service retirement benefits.

Enter the total distribution on line 12a and the taxable part on
line 12b. For details, see Pub. 575.

!

CAUTION

If you received U.S. Civil Service retirement benefits
and you chose the alternative annuity option, see Pub.
721 to figure the taxable part of your annuity. Do not
use the worksheet on page 24.

first day of the first period for which you received a payment or the
date the plan’s obligations became fixed.

Age (or combined ages) at annuity starting date. If you are the

retiree, use your age on the annuity starting date. If you are the
survivor of a retiree, use the retiree’s age on his or her annuity
starting date. But if your annuity starting date was after 1997 and
the payments are for your life and that of your beneficiary, use your
combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub.
575. If there is more than one beneficiary, see Pub. 575 or Pub. 721
to figure each beneficiary’s taxable amount.
Cost. Your cost is generally your net investment in the plan as of

the annuity starting date. It does not include pre-tax contributions.
Your net investment should be shown in box 9b of Form 1099-R for
the first year you received payments from the plan.
Rollovers. Generally, a qualified rollover is a tax-free distribution

of cash or other assets from one retirement plan that is contributed
to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth
account is generally not a tax-free distribution. Use lines 12a and
12b to report a qualified rollover, including a direct rollover, from
one qualified employer’s plan to another or to an IRA or SEP.
Enter on line 12a the distribution from Form 1099-R, box 1.
From this amount, subtract any contributions (usually shown in box
5) that were taxable to you when made. From that result, subtract
the amount of the qualified rollover. Enter the remaining amount,
even if zero, on line 12b. Also, enter “Rollover” next to line 12b.
See Pub. 575 for more details on rollovers, including special
rules that apply to rollovers from designated Roth accounts, partial
rollovers of property, and distributions under qualified domestic
relations orders.
Rollover to a Roth IRA or a designated Roth account (other
than from a designated Roth account). Enter on line 12a the distribution from Form 1099-R, box 1. See Form 8606 and its instructions to figure the amount to enter on line 12b.
Lump-sum distributions. If you received a lump-sum distribution

from a profit-sharing or retirement plan, your Form 1099-R should
have the “Total distribution” box in box 2b checked. You must use
Form 1040 if you owe additional tax because you received an early
distribution from a qualified retirement plan and the total amount
was not rolled over in a qualified rollover. See Pub. 575 to find out
if you owe this tax.

You may be able to pay less tax on the distribution if
you were born before January 2, 1936, or you are the
beneficiary of a deceased employee who was born
before January 2, 1936. But you must use Form 1040 to
do so. For details, see Form 4972.

- 23 -

TIP

Need more information or forms? See page 81.

2010 Form 1040A — Lines 12a and 12b Through 13

Simplified Method Worksheet—Lines 12a and 12b
Before you begin:

Keep for Your Records

u

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 12b. Enter the total pension or annuity payments received in 2010 on Form 1040A, line 12a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year’s worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate number
from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet
last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A,
line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R.
If you are a retired public safety officer, see Insurance premiums for retired public safety officers on page 23 before entering
an amount on line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.
10. Was your annuity starting date before 1987?
Yes.
No.

STOP

Leave line 10 blank.

Add lines 6 and 8. This is the amount you have recovered tax free through 2010. You will need this number
when you fill out this worksheet next year.

10.

Table 1 for Line 3 Above
IF the age at annuity starting date
(see page 23) was . . .

AND your annuity starting date was —
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .

55 or under
56 – 60
61 – 65
66 – 70
71 or older

300
260
240
170
120

360
310
260
210
160

Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 23) were . . .

THEN enter on line 3 . . .

110 or under
111 – 120
121 – 130
131 – 140
141 or older

410
360
310
260
210

Line 13
Unemployment Compensation and Alaska
Permanent Fund Dividends
Unemployment compensation. You should receive a Form 1099-G

showing in box 1 the total unemployment compensation paid to you
in 2010. Report this amount on line 13. However, if you made
contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those contributions.

Need more information or forms? See page 81.

If you received an overpayment of unemployment compensation
in 2010 and you repaid any of it in 2010, subtract the amount you
repaid from the total amount you received. Enter the result on line
13. Also, enter “Repaid” and the amount you repaid in the space to
the left of line 13. If, in 2010, you repaid unemployment compensation that you included in gross income in an earlier year, you can
deduct the amount repaid. But you must use Form 1040 to do so.
See Pub. 525 for details.
Alaska Permanent Fund dividends. Include the dividends in the

total on line 13.

- 24 -

2010 Form 1040A — Lines 14a and 14b

Social Security Benefits Worksheet—Lines 14a and 14b
Before you begin:

1.

Keep for Your Records

u

Complete Form 1040A, lines 16 and 17, if they apply to you.

u

If you are married filing separately and you lived apart from your spouse for all of 2010, enter “D” to the right
of the word “benefits” on line 14a. If you do not, you may get a math error notice from the IRS.

u

Be sure you have read the Exception on page 26 to see if you can use this worksheet instead of a publication to
find out if any of your benefits are taxable.

Enter the total amount from box 5 of all your Forms SSA-1099 and Forms
RRB-1099. Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . . .

1.

2.

Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3.

Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . . 3.

4.

Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5.

Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6.

Enter the total of the amounts from Form 1040A, lines 16 and 17

7.

Is the amount on line 6 less than the amount on line 5?
No.

STOP

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

None of your social security benefits are taxable. Enter -0- on Form
1040A, line 14b.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8.

If you are:
• Married filing jointly, enter $32,000.
• Single, head of household, qualifying widow(er), or married filing separately and
you lived apart from your spouse for all of 2010, enter $25,000.

• Married filing separately and you lived with your spouse at any time in 2010,

skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line
16. Then go to line 17.

9.

}

. . . . . . . . . . . . . . . . 8.

Is the amount on line 8 less than the amount on line 7?
No.

STOP

None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you
are married filing separately and you lived apart from your spouse for all of 2010, be sure you
entered “D” to the right of the word “benefits” on line 14a.

Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10.

Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married
filing separately and you lived apart from your spouse for all of 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11.

Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12.

Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13.

Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

14.

Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15.

Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16.

Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

17.

Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.

18.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form
1040A, line 14b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

TIP

If any of your benefits are taxable for 2010 and they include a lump-sum benefit payment that was for an earlier year, you may
be able to reduce the taxable amount. See Pub. 915 for details.

- 25 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 14a and 14b Through 17

Lines 14a and 14b

Line 17

Social Security Benefits

IRA Deduction
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for
TIP
2010, you must report them on Form 8606.

You should receive a Form SSA-1099 showing in box 3 the total
social security benefits paid to you. Box 4 will show the amount of
any benefits you repaid in 2010. If you received railroad retirement
benefits treated as social security, you should receive a Form
RRB-1099.
Use the worksheet on page 25 to see if any of your benefits are
taxable.
Exception. Do not use the worksheet on page 25 if any of the

following applies.

• You made contributions to a traditional IRA for 2010 and you
or your spouse were covered by a retirement plan at work. Instead,
use the worksheets in Pub. 590 to see if any of your social security
benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2010 and your total repayments
(box 4) were more than your total benefits for 2010 (box 3). None of
your benefits are taxable for 2010. Also, you may be able to take an
itemized deduction or a credit for part of the excess repayments if
they were for benefits you included in gross income in an earlier
year. But you must use Form 1040 to do so. For more details, see
Pub. 915.
• You file Form 8815. Instead, use the worksheet in Pub. 915.

If you made contributions to a traditional IRA for 2010, you may
be able to take an IRA deduction. But you, or your spouse if filing a
joint return, must have had earned income to do so. If you were a
member of the U.S. Armed Forces, earned income includes any
nontaxable combat pay you received. A statement should be sent to
you by May 31, 2011, that shows all contributions to your traditional IRA for 2010.
Use the worksheet that begins on page 27 to figure the amount, if
any, of your IRA deduction. But read the following list before you
fill in the worksheet.
1. If you were age 701⁄2 or older at the end of 2010, you cannot
deduct any contributions made to your traditional IRA for 2010 or
treat them as nondeductible contributions.
2. You cannot deduct contributions to a Roth IRA. But you may
be able to take the retirement savings contributions credit (saver’s
credit). See the instructions for line 32 on page 33.

If you are filing a joint return and you or your spouse
made contributions to both a traditional IRA and a
CAUTION Roth IRA for 2010, do not use the worksheet that
begins on page 27. Instead, see Pub. 590 to figure the
amount, if any, of your IRA deduction.

!

Adjusted Gross Income
Line 16
Educator Expenses
If you were an eligible educator in 2010, you can deduct on line 16
up to $250 of qualified expenses you paid in 2010. If you and your
spouse are filing jointly and both of you were eligible educators, the
maximum deduction is $500. However, neither spouse can deduct
more than $250 of his or her qualified expenses on line 16. You
may be able to deduct expenses that are more than the $250 (or
$500) limit on Schedule A, line 21, but you must use Form 1040.
An eligible educator is a kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide who worked in a school for
at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses
paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used
in the classroom. An ordinary expense is one that is common and
accepted in your educational field. A necessary expense is one that
is helpful and appropriate for your profession as an educator. An
expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling
or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following
amounts.
• Excludable U.S. series EE and I savings bond interest from
Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of Coverdell education savings
account earnings.
• Any reimbursements you received for these expenses that
were not reported to you in box 1 of your Form W-2.
For more details, use TeleTax topic 458 (see page 79) or see
Pub. 529.

Need more information or forms? See page 81.

3. You cannot deduct elective deferrals to a 401(k) plan, 403(b)
plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings
Plan. These amounts are not included as income in box 1 of your
Form W-2. But you may be able to take the retirement savings
contributions credit. See the instructions for line 32 on page 33.
4. If you made contributions to your IRA in 2010 that you
deducted for 2009, do not include them in the worksheet.
5. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in
box 1 of your Form W-2, do not include that income on line 8 of the
worksheet. The income should be shown in (a) box 11 of your Form
W-2 or (b) box 12 of your Form W-2 with code Z. If it is not,
contact your employer for the amount of the income.
6. You must file a joint return to deduct contributions to your
spouse’s IRA. Enter the total IRA deduction for you and your
spouse on line 17.
7. Do not include qualified rollover contributions in figuring
your deduction. Instead, see the instructions for lines 11a and 11b
that begin on page 21.
8. Do not include trustees’ fees that were billed separately and
paid by you for your IRA. You may be able to deduct those fees as
an itemized deduction. But you must use Form 1040 to do so.
9. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report
these repayments, see Qualified reservist repayments in Pub. 590.
10. If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606
is less than your total traditional IRA contributions for 2010, see
Pub. 590 for special rules.

By April 1 of the year after the year in which you reach
age 701⁄2, you must start taking minimum required distributions from your traditional IRA. If you do not, you
may have to pay a 50% additional tax on the amount that
should have been distributed. For details, including how to figure
the minimum required distribution, see Pub. 590.

- 26 -

TIP

2010 Form 1040A — Line 17

IRA Deduction Worksheet—Line 17

!

CAUTION

Keep for Your Records

If you were age 701⁄2 or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA or treat them
as nondeductible contributions. Do not complete this worksheet for anyone age 701⁄2 or older at the end of 2010. If you are
married filing jointly and only one spouse was under age 701⁄2 at the end of 2010, complete this worksheet only for that spouse.

Before you begin:

u
u

Be sure you have read the list for line 17 on page 26. You may not be able to use this worksheet.
If you are married filing separately and you lived apart from your spouse for all of 2010, enter “D” in the space
to the left of line 17. If you do not, you may get a math error notice from the IRS.
Your IRA

1a.
b.

Were you covered by a retirement plan (see page 28)? . . . . . . . . . . . . . . . . . . . 1a.
Yes No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . .

Spouse’s IRA
1b.

Yes

No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing
jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and
line 7b if applicable), and go to line 8.
• $5,000, if under age 50 at the end of 2010.
• $6,000, if age 50 or older but under age 701⁄2 at the end of 2010.
Otherwise, go to line 2.
2.

Enter the amount shown below that applies to you.

• Single, head of household, or married filing separately and you lived
apart from your spouse for all of 2010, enter $66,000

• Qualifying widow(er), enter $109,000
• Married filing jointly, enter $109,000 in both columns. But if you

checked “No” on either line 1a or 1b, enter $177,000 for
the person who was not covered by a plan
• Married filing separately and you lived with your spouse at any time in
2010, enter $10,000

}

3.

Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . .

3.

4.

Enter the amount, if any, from Form 1040A, line 16 . . . . . .

4.

5.

Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

Is the amount on line 5 less than the amount on line 2?
No.
Yes.

STOP

2a.

2b.

5a.

5b.

6a.

6b.

None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.

Subtract line 5 from line 2 in each column. Follow the instruction
below that applies to you.

• If single, head of household, or married filing separately, and
the result is $10,000 or more, enter the applicable amount
below on line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2010.
ii. $6,000, if age 50 or older but under age 701⁄2 at the end
of 2010.
Otherwise, go to line 7.

• If married filing jointly or qualifying widow(er), and

the result is $20,000 or more ($10,000 or more in the column
for the IRA of a person who was not covered by a retirement
plan), enter the applicable amount below on line 7 for that
column and go to line 8.
i. $5,000, if under age 50 at the end of 2010.
ii. $6,000, if age 50 or older but under age 701⁄2 at the end
of 2010.
Otherwise, go to line 7.

- 27 -

}

Need more information or forms? See page 81.

2010 Form 1040A — Line 17

IRA Deduction Worksheet—Line 17 (continued)
Your IRA
7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.

}

• Single, head of household, or married filing

separately, multiply by 50% (.50) (or by 60% (.60) in the
column for the IRA of a person who is age 50 or older at
the end of 2010)

• Married filing jointly or qualifying widow(er), multiply by 25%

8.

(.25) (or by 30% (.30) in the column for the IRA of a
person who is age 50 or older at the end of 2010). But if you
checked “No” on either line 1a or 1b, then in the
column for the IRA of the person who was not covered by a
retirement plan, multiply by 50% (.50) (or by 60% (.60) if age
50 or older at the end of 2010)
Enter the amount from Form 1040A, line 7. Include any
nontaxable combat pay. This amount should be reported in
box 12 of Form W-2 with code Q . . . . . . . . . . . . . . . . . . 8.

!

CAUTION

9.
10.

7a.

Spouse’s IRA

7b.

If married filing jointly and line 8 is less than $10,000 ($11,000 if
one spouse is age 50 or older at the end of 2010; $12,000 if both
spouses are age 50 or older at the end of 2010), stop here and see
Pub. 590 to figure your IRA deduction.

Enter traditional IRA contributions made, or that will be made by April 18, 2011, for
2010 to your IRA on line 9a and to your spouse’s IRA on line 9b . . . . . . . . . . . . .
On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest
of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a
and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct
a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For
details, see Pub. 590.
Were you covered by a retirement plan? If you were covered by a
retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the
income earned on your IRA contributions is not taxed until it is paid
to you. The “Retirement plan” box in box 13 of your Form W-2
should be checked if you were covered by a plan at work even if
you were not vested in the plan.
If you were covered by a retirement plan and you file Form
8815, see Pub. 590 to figure the amount, if any, of your IRA
deduction.

Need more information or forms? See page 81.

9a.

9b.

10a.

10b.

Married persons filing separately. If you were not covered by a

retirement plan but your spouse was, you are considered covered by
a plan unless you lived apart from your spouse for all of 2010.

- 28 -

TIP

You may be able to take the retirement savings contributions credit. See the instructions for line 32 on page
33.

2010 Form 1040A — Lines 18 and 19

Student Loan Interest Deduction Worksheet—Line 18
Before you begin:
1.
2.
3.
4.
5.

6.
7.
8.
9.

u

Keep for Your Records

See the instructions for line 18 below.

Enter the total interest you paid in 2010 on qualified student loans (see below). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er)—$60,000
. . . . . . . . . . . 5.
• Married filing jointly—$120,000
Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded
to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form
1040A, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

}

7.
8.

.

9.

Qualified higher education expenses. Qualified higher education

Line 18
Student Loan Interest Deduction
You can take this deduction only if all of the following apply.

• You paid interest in 2010 on a qualified student loan (defined
below).
• Your filing status is any status except married filing separately.
• Your modified adjusted gross income (AGI) is less than:
$75,000 if single, head of household, or qualifying widow(er);
$150,000 if married filing jointly. Use lines 2 through 4 of the
worksheet above to figure your modified AGI.
• You, or your spouse if filing jointly, are not claimed as a
dependent on someone’s (such as your parent’s) 2010 tax return.
Use the worksheet above to figure your student loan interest
deduction.
Qualified student loan. A qualified student loan is any loan you

took out to pay the qualified higher education expenses for any of
the following individuals.
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken
out.
3. Any person you could have claimed as a dependent for the
year the loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income that was equal to or more than
the exemption amount for that year ($3,650 for 2010), or
c. You, or your spouse if filing jointly, could be claimed as a
dependent on someone else’s return.
The person for whom the expenses were paid must have been an
eligible student (defined later). However, a loan is not a qualified
student loan if (a) any of the proceeds were used for other purposes,
or (b) the loan was from either a related person or a person who
borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related
person, see Pub. 970.

expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be
for education in a degree, certificate, or similar program at an
eligible educational institution. An eligible educational institution
includes most colleges, universities, and certain vocational schools.
You must reduce the expenses by the following benefits.
• Employer-provided educational assistance benefits that are
not included in box 1 of Form(s) W-2.
• Excludable U.S. series EE and I savings bond interest from
Form 8815.
• Any nontaxable distribution of qualified tuition program earnings.
• Any nontaxable distribution of Coverdell education savings
account earnings.
• Any scholarship, educational assistance allowance, or other
payment (but not gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see Pub. 970.
Eligible student. An eligible student is a person who:

• Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the
institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution,
and
• Carried at least half the normal full-time workload for the
course of study he or she was pursuing.

Line 19
Tuition and Fees
If you paid qualified tuition and fees for yourself, your spouse, or
your dependent(s), you may be able to take this deduction. See
Form 8917.

- 29 -

TIP

You may be able to take a credit for your educational
expenses instead of a deduction. See the instructions for
line 31 on page 33 for details.

Need more information or forms? See page 81.

2010 Form 1040A — Lines 23a Through 28

Tax, Credits, and Payments

Line 24

Line 23a

Generally, your standard deduction is:
• $5,700 if single or married filing separately,
• $11,400 if married filing jointly or qualifying widow(er), or
• $8,400 if head of household.

Standard Deduction

If you were born before January 2, 1946, or were blind at the end of
2010, check the appropriate boxes on line 23a. If you were married
and checked the box on Form 1040A, line 6b, and your spouse was
born before January 2, 1946, or was blind at the end of 2010, also
check the appropriate boxes for your spouse. Be sure to enter the
total number of boxes checked.
Blindness. If you were partially blind as of December 31, 2010,

you must get a statement certified by your eye doctor or registered
optometrist that:

• You cannot see better than 20/200 in your better eye with

glasses or contact lenses, or
• Your field of vision is 20 degrees or less.

If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye
doctor or registered optometrist to this effect instead.

Exception 1. Use the worksheet below to figure your standard

deduction if:
• You, or your spouse if filing jointly, can be claimed as a
dependent on someone else’s 2010 return, or
• You checked any box on line 23a.
Exception 2. Your standard deduction may be higher if you pur-

chased a new motor vehicle after February 16, 2009, and before
January 1, 2010, and paid the sales or excise taxes in 2010. If this
applies to you, use Schedule L to figure your standard deduction.
You must attach Schedule L to your return.

Line 28
Tax

You must keep the statement for your records.

Do you want the IRS to figure your tax for you?

Line 23b
If your filing status is married filing a separate return (box 3 is
checked) and your spouse itemizes deductions on Form 1040, check
the box on line 23b. You cannot take the standard deduction even if
you were born before January 2, 1946, were blind, or paid sales or
excise taxes on a new motor vehicle. Enter -0- on line 24 and go to
line 25.

TIP

In most cases, your federal income tax will be less if you
take any itemized deductions that you may have, such as
state and local income taxes, but you must use Form
1040 to do so.

Yes. See Pub. 967 for details, including who is eligible
and what to do. If you have paid too much, we will send you
a refund. If you did not pay enough, we will send you a bill.
No. Use the Tax Table on pages 63-74 to figure your tax
unless you are required to use Form 8615 (see page 31) or
the Qualified Dividends and Capital Gain Tax Worksheet (see
page 31). Also include in the total on line 28 any of the
following taxes.
Tax from recapture of education credits. You may owe this tax if

(a) you claimed an education credit in an earlier year, and (b) either
tax-free educational assistance or a refund of qualified expenses
was received in 2010 for the student. See the Instructions for Form

Standard Deduction Worksheet—Line 24

Keep for Your Records

Do not complete this worksheet if you checked the box on line 23b; your standard deduction is zero. Also, do not
complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception 2 above).
!

CAUTION

1.

2.

3.
4.
5.
6.

Enter the amount shown below for your filing status.

• Single or married filing separately—$5,700
• Married filing jointly or Qualifying widow(er)—$11,400
• Head of household—$8,400

}

.....................

Can you (or your spouse if filing jointly) be claimed as a
dependent on someone else’s return?
No. Enter the amount from line 1 on line 4, skip line 3,
and go to line 5.
Yes. Go to line 3.
Is your earned income* more than $650?
Yes. Add $300 to your earned income. Enter the total
. ....................
No. Enter $950
Enter the smaller of line 1 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If born before January 2, 1946, or blind, multiply the number on Form 1040A, line 23a, by
$1,100 ($1,400 if single or head of household). Otherwise, enter -0-. . . . . . . . . . . . . . . . . . . . . .
Add line 4 and line 5. Enter the total here and on Form 1040A, line 24 . . . . . . . . . . . . . . . . . . .

}

1.

3.
4.
5.
6.

* Earned income includes wages, salaries, and tips. It also includes any amount received as a scholarship that you must include in your
income. Generally, your earned income is the amount you reported on Form 1040A, line 7.

Need more information or forms? See page 81.

- 30 -

2010 Form 1040A — Lines 28 and 29
8863 for more details. If you owe this tax, enter the amount and
“ECR” to the left of the entry space for line 28.

But if the child files a joint return for 2010 or if neither of the child’s
parents was alive at the end of 2010, do not use Form 8615 to figure
the child’s tax.

Alternative minimum tax. If both 1 and 2 next apply to you, use the

A child born on January 1, 1993, is considered to be age 18 at the
end of 2010; a child born on January 1, 1992, is considered to be
age 19 at the end of 2010; a child born on January 1, 1987, is
considered to be age 24 at the end of 2010.

worksheet on page 32 to see if you owe this tax and, if you do, the
amount to include on line 28.

1. The amount on Form 1040A, line 26, is: $21,900 or more if
single; $25,550 or more if married filing jointly, $29,200 or more if
a qualifying widow(er), or $14,600 or more if head of household or
married filing separately.
2. The amount on Form 1040A, line 22, is more than: $47,450 if
single or head of household; $72,450 if married filing jointly or
qualifying widow(er); $36,225 if married filing separately.

Qualified Dividends and Capital Gain Tax Worksheet
If you received qualified dividends or capital gain distributions, use
the worksheet below to figure your tax.

Line 29
If filing for a child who must use Form 8615 to figure
the tax (see below), and the amount on Form 1040A,
line 22, is more than the total of $6,700 plus the amount
CAUTION
on Form 1040A, line 7, do not file this form. Instead,
file Form 1040 for the child. Use Form 6251 to see if the child owes
this tax.

!

Form 8615
Form 8615 generally must be used to figure the tax for any child
who had more than $1,900 of investment income, such as taxable
interest, ordinary dividends, or capital gain distributions, and who
either:
1. Was under age 18 at the end of 2010,
2. Was age 18 at the end of 2010 and did not have earned income
that was more than half of the child’s support, or
3. Was a full-time student over age 18 and under age 24 at the
end of 2010 and did not have earned income that was more than half
of the child’s support.

Credit for Child and Dependent Care Expenses
You may be able to take this credit if you paid someone to care for
any of the following persons.
1. Your qualifying child under age 13 whom you claim as your
dependent.
2. Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.
3. Any disabled person not able to care for himself or herself,
who lived with you for more than half the year, and whom you
claim as a dependent.
4. Any disabled person not able to care for himself or herself,
who lived with you for more than half the year, and whom you
could have claimed as a dependent except that:
a. The person filed a joint return,
b. The person had $3,650 or more of gross income, or
c. You, or your spouse if filing jointly, could be claimed as a
dependent on someone else’s 2010 return.

Qualified Dividends and Capital Gain Tax Worksheet—Line 28

Before you begin:
1.
2.
3.
4.
5.
6.

7.
8.
9.
10.
11.
12.
13.
14.
15.
16.

u

Keep for Your Records

Be sure you do not have to file Form 1040 (see the Instructions for Form 1040A,
line 10, on page 21).

Enter the amount from Form 1040A, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter the amount from Form 1040A, line 9b . . . . . . . . . .
2.
Enter the amount from Form 1040A, line 10 . . . . . . . . . .
3.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 5.
Enter the smaller of:
• The amount on line 1, or
• $34,000 if single or married filing separately,
. . . . . . . . . 6.
$68,000 if married filing jointly or qualifying widow(er), or
$45,550 if head of household.
Enter the smaller of line 5 or line 6.
7.
Subtract line 7 from line 6. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . 8.
Enter the smaller of line 1 or line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the amount from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Multiply line 11 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Figure the tax on the amount on line 5. Use the Tax Table on pages 63–74. Enter the tax here . . . .
Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Figure the tax on the amount on line 1. Use the Tax Table on pages 63–74. Enter the tax here . . . .
Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A,
line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

}

- 31 -

12.
13.
14.
15.
16.

Need more information or forms? See page 81.

2010 Form 1040A — Lines 29 and 30
5. Your child whom you could not claim as a dependent because
of the rules for Children of divorced or separated parents that begin
on page 17.

Line 30

You must include Form 2441 with your return to claim this
credit.

You may be able to take this credit if by the end of 2010 (a) you
were age 65 or older, or (b) you retired on permanent and total
disability and you had taxable disability income. But you cannot
take the credit if:

For details, use TeleTax topic 602 (see page 79) or see the
Instructions for Form 2441.

Credit for the Elderly or the Disabled

1. The amount on Form 1040A, line 22, is $17,500 or more
($20,000 or more if married filing jointly and only one spouse is

Alternative Minimum Tax Worksheet—Line 28
Before you begin:
1.
2.
3.
4.

5.
6.

7.
8.
9.
10.
11.

12.
13.
14.
15.

16.
17.
18.
19.
20.
21.
22.
23.
24.

u

Keep for Your Records

Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.

Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Enter any amount from Schedule L, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Enter the amount shown below for your filing status
• Single or head of household — $47,450
• Married filing jointly or qualifying
.................................... 4
widow(er) — $72,450
• Married filing separately — $36,225
Subtract line 4 from line 3. If zero or less, stop here; you do not owe this tax . . . . . . . . . . . . . . . . . 5.
Enter the amount shown below for your filing status.
• Single or head of household — $112,500
• Married filing jointly or qualifying
. . . . . . . . . . . . . . . . . . . . . . . 6.
widow(er) — $150,000
• Married filing separately — $75,000
Subtract line 6 from line 3. If zero or less, enter -0- here and on line 8, and go to
line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Multiply line 7 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
If line 9 is $175,000 or less ($87,500 or less if married filing separately), multiply
line 9 by 26% (.26). Otherwise, multiply line 9 by 28% (.28) and subtract $3,500
($1,750 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . 10.
Did you use the Qualified Dividends and Capital Gain Tax Worksheet on page
31 to figure the tax on the amount on Form 1040A, line 27?
No. Skip lines 11 through 21; enter the amount from line 10 on line 22 and go
to line 23.
Yes. Enter the amount from line 4 of that worksheet . . . . . . . . . . . . . . . . . . . 11.
Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
Subtract line 12 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
If line 13 is $175,000 or less ($87,500 or less if married filing separately), multiply line 13 by 26% (.26). Otherwise,
multiply line 13 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . .
Enter the amount shown below for your filing status:
• Single or married filing separately — $34,000
• Married filing jointly or Qualifying widow(er) — $68,000
• Head of household — $45,550
. . . . . . . . . . 15.
Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet on page
31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Subtract line 16 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
Enter the smaller of line 12 or line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Multiply line 19 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 14 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 10 or line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax . . . . . . . . . . . . . . . . . . . . .
Alternative minimum tax. Is the amount on line 22 more than the amount on line 23?
No. You do not owe this tax.
Yes. Subtract line 23 from line 22. Also include this amount in the total on Form 1040A, line 28. Enter “AMT”
and show the amount in the space to the left of line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Need more information or forms? See page 81.

}
}

. 14.

}

- 32 -

. 20.
. 21.
. 22.
. 23.

. 24

2010 Form 1040A — Lines 30 Through 33
eligible for the credit; $25,000 or more if married filing jointly and
both spouses are eligible; $12,500 or more if married filing separately), or
2. You received one or more of the following benefits totaling
$5,000 or more ($7,500 or more if married filing jointly and both
spouses are eligible for the credit; $3,750 or more if married filing
separately and you lived apart from your spouse all year).

Line 32

a. Nontaxable part of social security benefits.
b. Nontaxable part of tier 1 railroad retirement benefits treated as
social security.
c. Nontaxable veterans’ pensions (excluding military disability
pensions).
d. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than
the Internal Revenue Code.

You may be able to take this credit if you, or your spouse if filing
jointly, made (a) contributions, other than rollover contributions, to
a traditional or Roth IRA; (b) elective deferrals to a 401(k) or
403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee
contributions to a qualified retirement plan (including the federal
Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following
applies.

For this purpose, do not include amounts treated as a return of your
cost of a pension or annuity. Also, do not include a disability
annuity payable under section 808 of the Foreign Service Act of
1980 or any pension, annuity, or similar allowance for personal
injuries or sickness resulting from active service in the armed forces
of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.
You must include Schedule R with your return to claim this
credit.
See Schedule R and its instructions for details.
Credit figured by the IRS. If you can take this credit and you want

us to figure it for you, see the Instructions for Schedule R.

Line 31
Education Credits
If you (or your dependent) paid qualified expenses in 2010 for
yourself, your spouse, or your dependent to enroll in or attend an
eligible educational institution, you may be able to take an education credit.
However, you cannot take an education credit if any of the
following applies.
• You, or your spouse if filing jointly, are claimed as a dependent on someone else’s (such as your parent’s) 2010 tax return.
• Your filing status is married filing separately.
• The amount on Form 1040A, line 22, is $90,000 or more
($180,000 or more if married filing jointly).
• You are taking a deduction for tuition and fees on Form
1040A, line 19, for the same student.
• You, or your spouse, were a nonresident alien for any part of
2010 unless your filing status is married filing jointly.
You must include Form 8863 with your return to claim this
credit.

See Form 8863 and its instructions for details.

Retirement Savings Contributions Credit (Saver’s
Credit)

1. The amount on Form 1040A, line 22, is more than $27,750
($41,625 if head of household; $55,500 if married filing jointly).
2. The person(s) who made the qualified contribution or elective
deferral (a) was born after January 1, 1993, (b) is claimed as a
dependent on someone else’s 2010 tax return, or (c) was a student
(defined next).
You were a student if during any part of 5 calendar months of
2010 you:
• Were enrolled as a full-time student at a school, or
• Took a full-time, on-farm training course given by a school or
a state, county, or local government agency.
A school includes a technical, trade, or mechanical school. It
does not include an on-the-job training course, correspondence
school, or school offering courses only through the Internet.
You must include Form 8880 with your return to claim this
credit.
For more details, use TeleTax topic 610 (see page 79) or see
Form 8880.

Line 33
Child Tax Credit

Steps To Take the Child Tax Credit!
Step 1.
Step 2.

- 33 -

Make sure you have a qualifying child for the child
tax credit. Follow Steps 1 through 3 in the
instructions for line 6c beginning on page 16.
Make sure you checked the box on Form 1040A,
line 6c, column (4), for each qualifying child.

Need more information or forms? See page 81.

2010 Form 1040A — Line 33

Keep for Your Records

Child Tax Credit Worksheet—Line 33

To be a qualifying child for the child tax credit, the child must be your dependent, under age 17
at the end of 2010, and meet all the conditions in Steps 1 through 3 on page 16.
CAUTION

Part 1

⫻ $1,000. Enter the result.

1.

Number of qualifying children:

2.

Enter the amount from Form 1040A, line 22.

3.

Enter the amount shown below for your filing status.
● Married filing jointly — $110,000
● Single, head of household, or
qualifying widow(er) — $75,000
● Married filing separately — $55,000

4.

其

1

2

3

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.

6.

Is the amount on line 1 more than the amount on line 5?
No. STOP
You cannot take the child tax credit on Form
1040A, line 33. You also cannot take the additional
child tax credit on Form 1040A, line 42. Complete
the rest of your Form 1040A.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2 on the next page.

Need more information or forms? See page 81.

- 34 -

5

6

2010 Form 1040A — Line 33

Keep for Your Records

Child Tax Credit Worksheet—Line 33 (continued)
Part 2

7.

Enter the amount from Form 1040A, line 28.

8.

Add the amounts from Form 1040A:

7

Line 29

9.

Line 30

+

Line 31

+

Line 32

+

Enter the total.

8

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.
No. Subtract line 8 from line 7.

10.

9

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
additional child tax credit. See the
TIP below.
No. Enter the amount from line 6.

TIP

其

This is your child tax
credit.

10
Enter this amount on
Form 1040A, line 33.

You may be able to take the additional child tax credit
on Form 1040A, line 42, if you answered “Yes” on line 9
or line 10 above.

A
1040

䊴

● First, complete your Form 1040A through lines 41a
and 41b.
● Then, use Form 8812 to figure any additional child tax
credit.

- 35 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 38 Through 40

Line 38
Federal Income Tax Withheld
Add the amounts shown as federal income tax withheld on your
Forms W-2 and 1099-R. Enter the total on line 38. The amount of
federal income tax withheld should be shown in box 2 of Form
W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the
front of your return if federal income tax was withheld.
If you received a 2010 Form 1099 showing federal income tax
withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the
amount withheld in the total on line 38. This should be shown in
box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income
tax was withheld from your Alaska Permanent Fund dividends,
include the tax withheld in the total on line 38.

Line 39

• You got divorced in 2010 and you made joint estimated tax
payments with your former spouse.
• You changed your name and you made estimated tax payments using your former name.

Line 40
Making Work Pay Credit
You may be able to take this credit if you have earned income from
work. However, you cannot take the credit if:
• Your modified adjusted gross income (AGI) is $95,000
($190,000 if married filing jointly) or more, or
• You can be claimed as a dependent on someone else’s return.
(If you are married and claim the making work pay credit on a 2010
joint return, neither you nor your spouse can be claimed as a
dependent on anyone else’s 2010 return.)
The credit is reduced if:

2010 Estimated Tax Payments
Enter any estimated federal income tax payments you made for
2010. Include any overpayment that you applied to your 2010
estimated tax from:
• Your 2009 return, or
• An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing
separate income tax returns, you can divide the amount paid in any
way you choose as long as you both agree. If you cannot agree, you
must divide the payments in proportion to each spouse’s individual
tax as shown on your separate returns for 2010. For an example of
how to do this, see Pub. 505. Be sure to show both social security
numbers (SSNs) in the space provided on the separate returns. If
you or your spouse paid separate estimated tax but you are now
filing a joint return, add the amounts you each paid. Follow these
instructions even if your spouse died in 2010 or in 2011 before
filing a 2010 return. Also, see Pub. 505 if either of the following
applies.

Need more information or forms? See page 81.

• You received a $250 economic recovery payment in 2010.

You may have received this payment in 2010 if you did not receive
an economic recovery payment in 2009 but you were a recipient of
social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or
pension benefits in November 2008, December 2008, or January
2009, or
• Your modified AGI is more than $75,000 ($150,000 if married
filing jointly).
Complete Schedule M if you can take this credit.
Social security number. To take the credit, you must include your

social security number (if filing a joint return, the number of either
you or your spouse) on your return. A social security number does
not include an identification number issued by the IRS. Only the
Social Security Administration issues social security numbers.

- 36 -

2010 Form 1040A — Lines 41a and 41b

Lines 41a and 41b—Earned Income
Credit (EIC)

2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 40)?
Yes. Continue
No. STOP

What is the EIC?

䊲

The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.

To Take the EIC:

• Follow the steps below.
• Complete the worksheet on page 41 or let the IRS figure the

credit for you.
• If you have a qualifying child, complete and attach Schedule
EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.

If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, on page 39. You may also have to pay penalties.

!

Step 1

3. Is your filing status married filing separately?
Yes. STOP
No. Continue
䊲
You cannot take the
credit.
4. Were you or your spouse a nonresident alien for any part of
2010?
Yes. See Nonresident
No. Go to Step 2.
aliens on page 40.

Step 2

䊲

Investment Income

1. Add the amounts from
Form 1040A:

All Filers

1. If, in 2010:
• 3 or more children lived with you, is the amount on Form
1040A, line 22, less than $43,352 ($48,362 if married
filing jointly)?
• 2 children lived with you, is the amount on Form 1040A,
line 22, less than $40,363 ($45,373 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040A, line
22, less than $35,535 ($40,545 if married filing jointly)?
• No children lived with you, is the amount on Form
1040A, line 22, less than $13,460 ($18,470 if married
filing jointly)?
Yes. Continue
No. STOP

You cannot take the credit.
Enter “No” to the left of
the entry space for line
41a.

Line
Line
Line
Line

8a
8b +
9a +
10 +

Investment Income =
2. Is your investment income more than $3,100?
Yes. STOP
No. Go to Step 3.
You cannot take the
credit.

You cannot take the credit.

- 37 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 41a and 41b

Step 3

2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2010?
Yes. STOP
No. Skip Step 4; go to
Step 5 on page 39.
You cannot take the
credit. Enter “No” to
the left of the entry
space for line 41a.

Qualifying Child

A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a
descendant of any of them (for example, your grandchild,
niece, or nephew),

Step 4

Filers Without a Qualifying Child

1. Is the amount on Form 1040A, line 22, less than $13,460
($18,470 if married filing jointly)?
Yes. Continue
No. STOP

AND

䊲

was ...
Under age 19 at the end of 2010 and younger than you (or
your spouse, if filing jointly)
or
Under age 24 at the end of 2010, a student (see page 40), and
younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (see page 40)

AND

2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2010?
Yes. STOP
No. Continue
䊲
You cannot take the
credit. Enter “No” to
the left of the entry
space for line 41a.
3. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2010? If your spouse died
in 2010, see Pub. 596 before you answer.
Yes. Continue
No. STOP

䊲

Who is not filing a joint return for 2010 or is filing a joint
return for 2010 only as a claim for refund (see page 39)

䊲

Who lived with you in the United States for more than half
of 2010.
If the child did not live with you for the
required time, see Exception to time lived with you on
page 39.

!

If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a
joint return) for 2010, or the child was married, see page 40.
CAUTION

1. Do you have at least one child who meets the conditions to
be your qualifying child?

5. Are you filing a joint return?
Yes. Skip question 6;
go to Step 5 on page
39.

You cannot take the credit.
Enter “No” to the left of
the entry space for line
41a.

No. Continue

䊲

6. Can you be claimed as a dependent on someone else’s 2010
tax return?
Yes. STOP
No. Go to Step 5 on page
39.
You cannot take the
credit.

No. Skip question 2; go to
Step 4.

Need more information or forms? See page 81.

You cannot take the credit.

4. Was your main home, and your spouse’s if filing a joint
return, in the United States for more than half of 2010?
Members of the military stationed outside the United States,
see page 40 before you answer.
Yes. Continue
No. STOP

AND

Yes. The child must
have a valid social security number (SSN)
as defined on page 40
unless the child was
born and died in 2010.
If at least one qualifying child has a valid
SSN (or was born or
died in 2010), go to
question 2. Otherwise,
you cannot take the
credit.

You cannot take the credit.

- 38 -

2010 Form 1040A — Lines 41a and 41b

Step 5

Earned Income

1. Figure earned income:
Form 1040A, line 7
Subtract, if included on line 7, any:
• Taxable scholarship or fellowship grant
not reported on a Form W-2.
• Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted
to the left of the entry space for Form
1040A, line 7).
• Amount received as a pension or
annuity from a nonqualified deferred
compensation plan or a
nongovernmental section 457 plan
(enter “DFC” and the amount subtracted
to the left of the entry space for Form
1040A, line 7). This amount may be
shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or
annuity.

}

Add all of your nontaxable combat pay
if you elect to include it in earned
income. Also enter this amount on Form
1040A, line 41b. See Combat pay,
nontaxable on this page.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you
for legal adoption.
Claim for refund. A claim for refund is a return filed only to get a

refund of withheld income tax or estimated tax paid. A return is not
a claim for refund if the making work pay credit, earned income
credit, or any similar refundable credit is claimed on it.

Combat pay, nontaxable. If you were a member of the U.S. Armed

–

Forces who served in a combat zone, certain pay is excluded from
your income. See Combat Zone Exclusion in Pub. 3. You can elect
to include this pay in your earned income when figuring the EIC.
The amount of your nontaxable combat pay should be shown in box
12 of Form(s) W-2 with code Q. If you are filing a joint return and
both you and your spouse received nontaxable combat pay, you can
each make your own election.
Credit figured by the IRS. To have the IRS figure your EIC:

1. Enter “EIC” to the left of the entry space for Form 1040A,
line 41a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040A, line 41b. See
Combat pay, nontaxable above.
3. If you have a qualifying child, complete and attach Schedule
EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file later.

+

!

Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
CAUTION

Exception to time lived with you. Temporary absences by you or

the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child
on page 18 or Members of the military on page 40. A child is
considered to have lived with you for all of 2010 if the child was
born or died in 2010 and your home was this child’s home for the
entire time he or she was alive in 2010.

Earned Income =

Form 8862, who must file. You must file Form 8862 if your EIC for

2. If you have:
• 3 or more qualifying children, is your earned income less
than $43,352 ($48,362 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$40,363 ($45,373 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$35,535 ($40,545 if married filing jointly)?
• No qualifying children, is your earned income less than
$13,460 ($18,470 if married filing jointly)?
Yes. Go to Step 6.

No.

a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.

• You filed Form 8862 for another year, the EIC was allowed for

that year, and your EIC has not been reduced or disallowed
again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the other year
was because it was determined that a child listed on Schedule
EIC was not your qualifying child.

STOP

You cannot take the credit.

Step 6

Also, do not file Form 8862 or take the credit for the:

• 2 years after the most recent tax year for which there was a

How To Figure the Credit

final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was a
final determination that your EIC claim was due to fraud.

1. Do you want the IRS to figure the credit for you?
Yes. See Credit
No. Go to the worksheet
figured by the IRS
on page 41.
later.

- 39 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 41a and 41b
Foster child. A foster child is any child placed with you by an

authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2010 is a

qualifying child only if (a) you can claim him or her as your
dependent on Form 1040A, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule under
Children of divorced or separated parents that begins on page 17.
Members of the military. If you were on extended active duty

outside the United States, your main home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go

to Step 2 on page 37. Otherwise, stop; you cannot take the EIC.
Enter “No” to the left of the entry space for line 41a.
Permanently and totally disabled. A person is permanently and

totally disabled if, at any time in 2010, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition (a) has
lasted or can be expected to last continuously for at least a year, or
(b) can be expected to lead to death.
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
one person can claim the child as a qualifying child for all of the
following tax benefits, unless the special rule for Children of divorced or separated parents that begins on page 17 applies.
1.
2.
3.
4.
5.
6.

Dependency exemption (line 6c).
Child tax credits (lines 33 and 42).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (lines 41a and 41b).

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.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2010. If the child lived
with each parent for the same amount of time, the IRS will

Need more information or forms? See page 81.

treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2010.
• 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
highest AGI for 2010.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the
qualifying child of the person who had the highest AGI for
2010, but only if that person’s AGI is higher than the highest
AGI of any parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. Your daughter does not meet
the conditions to be the qualifying child of any other person, including her other parent. Under the rules above, you can claim your
daughter as a qualifying child for all of the six tax benefits previously listed for which you otherwise qualify. Your mother cannot
claim any of those six tax benefits unless she has a different qualifying child. However, if your mother’s AGI is higher than yours and
the other parent’s and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.
If you will not be taking the EIC with a qualifying child, enter
“No” to the left of the entry space for line 41a. Otherwise, go to
Step 3, question 1, on page 38.
Social security number (SSN). For the EIC, a valid SSN is a num-

ber issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 19. If you will not have
an SSN by the date your return is due, see What If You Cannot File
on Time? on page 7.
Student. A student is a child who during any part of 5 calendar

months of 2010 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on. Any refund you receive as a

result of taking the EIC will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Supplemental Nutrition Assistance Program (food stamps)
and low-income housing.

- 40 -

Keep for Your Records

Earned Income Credit (EIC) Worksheet—Lines 41a and 41b
Part 1

1.

Enter your earned income from Step 5 on
page 39.

2.

Look up the amount on line 1 in the EIC Table on pages 42–58 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 here.

1

All Filers
2

STOP

If line 2 is zero,
You cannot take the credit.
Enter “No” to the left of the entry space for line 41a.
3.

Enter the amount from Form 1040A, line 22.

4.

Are the amounts on lines 3 and 1 the same?

3

Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.

Part 2

5.

Filers Who
Answered
“No” on
Line 4

Part 3

If you have:
● No qualifying children, is the amount on line 3 less than $7,500
($12,500 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than $16,450
($21,500 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table on
pages 42–58 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 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.

5

6
Enter this amount on
Form 1040A, line 41a.

Your Earned
Income Credit
Reminder—
⻫

If you have a qualifying child, complete and attach
Schedule EIC.

1040A 䊴

1040

A䊴

EIC

If your EIC for a year after 1996 was reduced or disallowed, see
page 39 to find out if you must file Form 8862 to take the credit
for 2010.
CAUTION

- 41 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read
down the “At least - But less
than” columns and find the line
that includes the amount you
were told to look up from your
EIC Worksheet.

2. Then, go to the column that
includes your filing status and
the number of qualifying
children you have. Enter the
credit from that column on your
EIC Worksheet.

And your filing status is—
Single, head of
household, or qualifying
widow(er) and you have—

If the amount you are
looking up from the
worksheet is—

No
children

Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.

At least But less than

2,400
2,450

One
child

Two
children

Your credit is—

2,450
2,500

186
189

825
842

970
990

And your filing status is –
If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

$1
50
100
150
200

$50
100
150
200
250

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

$11
34
56
79
101

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

$11
34
56
79
101

250
300
350
400
450

300
350
400
450
500

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

124
146
169
191
214

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

124
146
169
191
214

500
550
600
650
700

550
600
650
700
750

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

236
259
281
304
326

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

236
259
281
304
326

750
800
850
900
950

800
850
900
950
1,000

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

349
371
394
416
439

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

349
371
394
416
439

1,000
1,050
1,100
1,150
1,200

1,050
1,100
1,150
1,200
1,250

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

461
484
506
529
551

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

461
484
506
529
551

1,250
1,300
1,350
1,400
1,450

1,300
1,350
1,400
1,450
1,500

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

574
596
619
641
664

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

574
596
619
641
664

1,500
1,550
1,600
1,650
1,700

1,550
1,600
1,650
1,700
1,750

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

686
709
731
754
776

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

686
709
731
754
776

1,750
1,800
1,850
1,900
1,950

1,800
1,850
1,900
1,950
2,000

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

799
821
844
866
889

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

799
821
844
866
889

2,000
2,050
2,100
2,150
2,200

2,050
2,100
2,150
2,200
2,250

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

911
934
956
979
1,001

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

911
934
956
979
1,001

2,250
2,300
2,350
2,400
2,450

2,300
2,350
2,400
2,450
2,500

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

1,024
1,046
1,069
1,091
1,114

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

1,024
1,046
1,069
1,091
1,114

(Continued on next page)

Need more information or forms? See page 81.

- 42 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

2,500
2,550
2,600
2,650
2,700

2,550
2,600
2,650
2,700
2,750

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

1,136
1,159
1,181
1,204
1,226

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

1,136
1,159
1,181
1,204
1,226

2,750
2,800
2,850
2,900
2,950

2,800
2,850
2,900
2,950
3,000

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

1,249
1,271
1,294
1,316
1,339

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

1,249
1,271
1,294
1,316
1,339

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

1,361
1,384
1,406
1,429
1,451

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

1,361
1,384
1,406
1,429
1,451

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

1,474
1,496
1,519
1,541
1,564

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

1,474
1,496
1,519
1,541
1,564

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

1,586
1,609
1,631
1,654
1,676

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

1,586
1,609
1,631
1,654
1,676

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

1,699
1,721
1,744
1,766
1,789

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

1,699
1,721
1,744
1,766
1,789

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

1,811
1,834
1,856
1,879
1,901

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

1,811
1,834
1,856
1,879
1,901

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

1,924
1,946
1,969
1,991
2,014

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

1,924
1,946
1,969
1,991
2,014

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

2,036
2,059
2,081
2,104
2,126

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

2,036
2,059
2,081
2,104
2,126

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

2,149
2,171
2,194
2,216
2,239

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

2,149
2,171
2,194
2,216
2,239

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

2,261
2,284
2,306
2,329
2,351

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

2,261
2,284
2,306
2,329
2,351

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

404
407
411
415
419

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

2,374
2,396
2,419
2,441
2,464

404
407
411
415
419

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

2,374
2,396
2,419
2,441
2,464

(Continued on next page)

- 43 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

423
426
430
434
438

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

2,486
2,509
2,531
2,554
2,576

423
426
430
434
438

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

2,486
2,509
2,531
2,554
2,576

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

442
446
449
453
457

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

2,599
2,621
2,644
2,666
2,689

442
446
449
453
457

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

2,599
2,621
2,644
2,666
2,689

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

457
457
457
457
457

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

2,711
2,734
2,756
2,779
2,801

457
457
457
457
457

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

2,711
2,734
2,756
2,779
2,801

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

457
457
457
457
457

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

2,824
2,846
2,869
2,891
2,914

457
457
457
457
457

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

2,824
2,846
2,869
2,891
2,914

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

457
457
457
457
457

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

2,936
2,959
2,981
3,004
3,026

457
457
457
457
457

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

2,936
2,959
2,981
3,004
3,026

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

457
457
457
457
457

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

3,049
3,071
3,094
3,116
3,139

457
457
457
457
457

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

3,049
3,071
3,094
3,116
3,139

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

457
457
457
457
457

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

3,161
3,184
3,206
3,229
3,251

457
457
457
457
457

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

3,161
3,184
3,206
3,229
3,251

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

457
457
457
457
457

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

3,274
3,296
3,319
3,341
3,364

457
457
457
457
457

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

3,274
3,296
3,319
3,341
3,364

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

454
450
446
443
439

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

3,386
3,409
3,431
3,454
3,476

457
457
457
457
457

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

3,386
3,409
3,431
3,454
3,476

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

435
431
427
423
420

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

3,499
3,521
3,544
3,566
3,589

457
457
457
457
457

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

3,499
3,521
3,544
3,566
3,589

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

416
412
408
404
400

2,729
2,746
2,763
2,780
2,797

3,210
3,230
3,250
3,270
3,290

3,611
3,634
3,656
3,679
3,701

457
457
457
457
457

2,729
2,746
2,763
2,780
2,797

3,210
3,230
3,250
3,270
3,290

3,611
3,634
3,656
3,679
3,701

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

397
393
389
385
381

2,814
2,831
2,848
2,865
2,882

3,310
3,330
3,350
3,370
3,390

3,724
3,746
3,769
3,791
3,814

457
457
457
457
457

2,814
2,831
2,848
2,865
2,882

3,310
3,330
3,350
3,370
3,390

3,724
3,746
3,769
3,791
3,814

(Continued on next page)

Need more information or forms? See page 81.

- 44 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

378
374
370
366
362

2,899
2,916
2,933
2,950
2,967

3,410
3,430
3,450
3,470
3,490

3,836
3,859
3,881
3,904
3,926

457
457
457
457
457

2,899
2,916
2,933
2,950
2,967

3,410
3,430
3,450
3,470
3,490

3,836
3,859
3,881
3,904
3,926

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

358
355
351
347
343

2,984
3,001
3,018
3,035
3,050

3,510
3,530
3,550
3,570
3,590

3,949
3,971
3,994
4,016
4,039

457
457
457
457
457

2,984
3,001
3,018
3,035
3,050

3,510
3,530
3,550
3,570
3,590

3,949
3,971
3,994
4,016
4,039

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

339
335
332
328
324

3,050
3,050
3,050
3,050
3,050

3,610
3,630
3,650
3,670
3,690

4,061
4,084
4,106
4,129
4,151

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,610
3,630
3,650
3,670
3,690

4,061
4,084
4,106
4,129
4,151

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

320
316
313
309
305

3,050
3,050
3,050
3,050
3,050

3,710
3,730
3,750
3,770
3,790

4,174
4,196
4,219
4,241
4,264

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,710
3,730
3,750
3,770
3,790

4,174
4,196
4,219
4,241
4,264

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

301
297
293
290
286

3,050
3,050
3,050
3,050
3,050

3,810
3,830
3,850
3,870
3,890

4,286
4,309
4,331
4,354
4,376

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,810
3,830
3,850
3,870
3,890

4,286
4,309
4,331
4,354
4,376

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

282
278
274
270
267

3,050
3,050
3,050
3,050
3,050

3,910
3,930
3,950
3,970
3,990

4,399
4,421
4,444
4,466
4,489

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,910
3,930
3,950
3,970
3,990

4,399
4,421
4,444
4,466
4,489

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

263
259
255
251
247

3,050
3,050
3,050
3,050
3,050

4,010
4,030
4,050
4,070
4,090

4,511
4,534
4,556
4,579
4,601

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,010
4,030
4,050
4,070
4,090

4,511
4,534
4,556
4,579
4,601

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

244
240
236
232
228

3,050
3,050
3,050
3,050
3,050

4,110
4,130
4,150
4,170
4,190

4,624
4,646
4,669
4,691
4,714

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,110
4,130
4,150
4,170
4,190

4,624
4,646
4,669
4,691
4,714

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

225
221
217
213
209

3,050
3,050
3,050
3,050
3,050

4,210
4,230
4,250
4,270
4,290

4,736
4,759
4,781
4,804
4,826

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,210
4,230
4,250
4,270
4,290

4,736
4,759
4,781
4,804
4,826

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

205
202
198
194
190

3,050
3,050
3,050
3,050
3,050

4,310
4,330
4,350
4,370
4,390

4,849
4,871
4,894
4,916
4,939

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,310
4,330
4,350
4,370
4,390

4,849
4,871
4,894
4,916
4,939

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

186
182
179
175
171

3,050
3,050
3,050
3,050
3,050

4,410
4,430
4,450
4,470
4,490

4,961
4,984
5,006
5,029
5,051

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,410
4,430
4,450
4,470
4,490

4,961
4,984
5,006
5,029
5,051

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

167
163
160
156
152

3,050
3,050
3,050
3,050
3,050

4,510
4,530
4,550
4,570
4,590

5,074
5,096
5,119
5,141
5,164

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,510
4,530
4,550
4,570
4,590

5,074
5,096
5,119
5,141
5,164

(Continued on next page)

- 45 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

148
144
140
137
133

3,050
3,050
3,050
3,050
3,050

4,610
4,630
4,650
4,670
4,690

5,186
5,209
5,231
5,254
5,276

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,610
4,630
4,650
4,670
4,690

5,186
5,209
5,231
5,254
5,276

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

129
125
121
117
114

3,050
3,050
3,050
3,050
3,050

4,710
4,730
4,750
4,770
4,790

5,299
5,321
5,344
5,366
5,389

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,710
4,730
4,750
4,770
4,790

5,299
5,321
5,344
5,366
5,389

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

110
106
102
98
94

3,050
3,050
3,050
3,050
3,050

4,810
4,830
4,850
4,870
4,890

5,411
5,434
5,456
5,479
5,501

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,810
4,830
4,850
4,870
4,890

5,411
5,434
5,456
5,479
5,501

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

91
87
83
79
75

3,050
3,050
3,050
3,050
3,050

4,910
4,930
4,950
4,970
4,990

5,524
5,546
5,569
5,591
5,614

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,910
4,930
4,950
4,970
4,990

5,524
5,546
5,569
5,591
5,614

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

72
68
64
60
56

3,050
3,050
3,050
3,050
3,050

5,010
5,036
5,036
5,036
5,036

5,636
5,666
5,666
5,666
5,666

455
451
447
443
439

3,050
3,050
3,050
3,050
3,050

5,010
5,036
5,036
5,036
5,036

5,636
5,666
5,666
5,666
5,666

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

52
49
45
41
37

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

436
432
428
424
420

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

33
29
26
22
18

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

417
413
409
405
401

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

14
10
7
3
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

397
394
390
386
382

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

378
374
371
367
363

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

359
355
352
348
344

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

340
336
332
329
325

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

321
317
313
309
306

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

(Continued on next page)

Need more information or forms? See page 81.

- 46 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

302
298
294
290
286

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

283
279
275
271
267

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

264
260
256
252
248

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

244
241
237
233
229

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

225
221
218
214
210

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

206
202
199
195
191

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

187
183
179
176
172

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,046

5,036
5,036
5,036
5,036
5,031

5,666
5,666
5,666
5,666
5,660

168
164
160
156
153

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

0
0
0
0
0

3,038
3,030
3,022
3,014
3,006

5,020
5,010
4,999
4,989
4,978

5,650
5,639
5,629
5,618
5,608

149
145
141
137
133

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

0
0
0
0
0

2,998
2,990
2,982
2,974
2,966

4,968
4,957
4,946
4,936
4,925

5,597
5,587
5,576
5,565
5,555

130
126
122
118
114

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

0
0
0
0
0

2,958
2,950
2,942
2,934
2,926

4,915
4,904
4,894
4,883
4,873

5,544
5,534
5,523
5,513
5,502

111
107
103
99
95

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

0
0
0
0
0

2,918
2,910
2,902
2,894
2,886

4,862
4,852
4,841
4,831
4,820

5,492
5,481
5,471
5,460
5,450

91
88
84
80
76

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

(Continued on next page)

- 47 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

0
0
0
0
0

2,878
2,870
2,862
2,854
2,846

4,810
4,799
4,789
4,778
4,767

5,439
5,429
5,418
5,408
5,397

72
68
65
61
57

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

0
0
0
0
0

2,838
2,830
2,822
2,814
2,806

4,757
4,746
4,736
4,725
4,715

5,386
5,376
5,365
5,355
5,344

53
49
46
42
38

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

0
0
0
0
0

2,798
2,790
2,782
2,774
2,766

4,704
4,694
4,683
4,673
4,662

5,334
5,323
5,313
5,302
5,292

34
30
26
23
19

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

0
0
0
0
0

2,758
2,750
2,742
2,734
2,726

4,652
4,641
4,631
4,620
4,610

5,281
5,271
5,260
5,250
5,239

15
11
7
3
*

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

0
0
0
0
0

2,718
2,710
2,702
2,694
2,686

4,599
4,588
4,578
4,567
4,557

5,229
5,218
5,207
5,197
5,186

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

0
0
0
0
0

2,678
2,670
2,662
2,654
2,646

4,546
4,536
4,525
4,515
4,504

5,176
5,165
5,155
5,144
5,134

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

0
0
0
0
0

2,638
2,630
2,622
2,614
2,606

4,494
4,483
4,473
4,462
4,452

5,123
5,113
5,102
5,092
5,081

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

0
0
0
0
0

2,598
2,590
2,582
2,574
2,566

4,441
4,431
4,420
4,409
4,399

5,071
5,060
5,049
5,039
5,028

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

0
0
0
0
0

2,558
2,550
2,542
2,534
2,526

4,388
4,378
4,367
4,357
4,346

5,018
5,007
4,997
4,986
4,976

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

0
0
0
0
0

2,518
2,510
2,502
2,494
2,487

4,336
4,325
4,315
4,304
4,294

4,965
4,955
4,944
4,934
4,923

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

0
0
0
0
0

2,479
2,471
2,463
2,455
2,447

4,283
4,273
4,262
4,252
4,241

4,913
4,902
4,892
4,881
4,870

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

* If the amount you are looking up from the worksheet is at least $18,450 but less than $18,470, your credit is $1. Otherwise, you cannot take the
credit.
(Continued on next page)

Need more information or forms? See page 81.

- 48 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

0
0
0
0
0

2,439
2,431
2,423
2,415
2,407

4,230
4,220
4,209
4,199
4,188

4,860
4,849
4,839
4,828
4,818

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

0
0
0
0
0

2,399
2,391
2,383
2,375
2,367

4,178
4,167
4,157
4,146
4,136

4,807
4,797
4,786
4,776
4,765

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

0
0
0
0
0

2,359
2,351
2,343
2,335
2,327

4,125
4,115
4,104
4,094
4,083

4,755
4,744
4,734
4,723
4,713

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

0
0
0
0
0

2,319
2,311
2,303
2,295
2,287

4,073
4,062
4,051
4,041
4,030

4,702
4,691
4,681
4,670
4,660

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

0
0
0
0
0

2,279
2,271
2,263
2,255
2,247

4,020
4,009
3,999
3,988
3,978

4,649
4,639
4,628
4,618
4,607

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

0
0
0
0
0

2,239
2,231
2,223
2,215
2,207

3,967
3,957
3,946
3,936
3,925

4,597
4,586
4,576
4,565
4,555

0
0
0
0
0

3,039
3,031
3,023
3,015
3,007

5,022
5,012
5,001
4,991
4,980

5,652
5,641
5,631
5,620
5,610

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

0
0
0
0
0

2,199
2,191
2,183
2,175
2,167

3,915
3,904
3,893
3,883
3,872

4,544
4,534
4,523
4,512
4,502

0
0
0
0
0

2,999
2,991
2,983
2,975
2,968

4,970
4,959
4,949
4,938
4,928

5,599
5,589
5,578
5,568
5,557

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

0
0
0
0
0

2,159
2,151
2,143
2,135
2,127

3,862
3,851
3,841
3,830
3,820

4,491
4,481
4,470
4,460
4,449

0
0
0
0
0

2,960
2,952
2,944
2,936
2,928

4,917
4,906
4,896
4,885
4,875

5,547
5,536
5,525
5,515
5,504

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

0
0
0
0
0

2,119
2,111
2,103
2,095
2,087

3,809
3,799
3,788
3,778
3,767

4,439
4,428
4,418
4,407
4,397

0
0
0
0
0

2,920
2,912
2,904
2,896
2,888

4,864
4,854
4,843
4,833
4,822

5,494
5,483
5,473
5,462
5,452

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

0
0
0
0
0

2,079
2,071
2,063
2,055
2,047

3,757
3,746
3,736
3,725
3,714

4,386
4,376
4,365
4,355
4,344

0
0
0
0
0

2,880
2,872
2,864
2,856
2,848

4,812
4,801
4,791
4,780
4,770

5,441
5,431
5,420
5,410
5,399

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

0
0
0
0
0

2,039
2,031
2,023
2,015
2,007

3,704
3,693
3,683
3,672
3,662

4,333
4,323
4,312
4,302
4,291

0
0
0
0
0

2,840
2,832
2,824
2,816
2,808

4,759
4,749
4,738
4,727
4,717

5,389
5,378
5,368
5,357
5,346

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

0
0
0
0
0

1,999
1,991
1,983
1,975
1,967

3,651
3,641
3,630
3,620
3,609

4,281
4,270
4,260
4,249
4,239

0
0
0
0
0

2,800
2,792
2,784
2,776
2,768

4,706
4,696
4,685
4,675
4,664

5,336
5,325
5,315
5,304
5,294

(Continued on next page)

- 49 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

0
0
0
0
0

1,959
1,951
1,943
1,935
1,927

3,599
3,588
3,578
3,567
3,557

4,228
4,218
4,207
4,197
4,186

0
0
0
0
0

2,760
2,752
2,744
2,736
2,728

4,654
4,643
4,633
4,622
4,612

5,283
5,273
5,262
5,252
5,241

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

0
0
0
0
0

1,919
1,911
1,903
1,895
1,887

3,546
3,535
3,525
3,514
3,504

4,176
4,165
4,154
4,144
4,133

0
0
0
0
0

2,720
2,712
2,704
2,696
2,688

4,601
4,591
4,580
4,570
4,559

5,231
5,220
5,210
5,199
5,188

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

0
0
0
0
0

1,879
1,871
1,863
1,855
1,847

3,493
3,483
3,472
3,462
3,451

4,123
4,112
4,102
4,091
4,081

0
0
0
0
0

2,680
2,672
2,664
2,656
2,648

4,548
4,538
4,527
4,517
4,506

5,178
5,167
5,157
5,146
5,136

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

0
0
0
0
0

1,839
1,831
1,823
1,815
1,807

3,441
3,430
3,420
3,409
3,399

4,070
4,060
4,049
4,039
4,028

0
0
0
0
0

2,640
2,632
2,624
2,616
2,608

4,496
4,485
4,475
4,464
4,454

5,125
5,115
5,104
5,094
5,083

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

0
0
0
0
0

1,799
1,791
1,783
1,775
1,767

3,388
3,378
3,367
3,356
3,346

4,018
4,007
3,996
3,986
3,975

0
0
0
0
0

2,600
2,592
2,584
2,576
2,568

4,443
4,433
4,422
4,412
4,401

5,073
5,062
5,052
5,041
5,031

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

0
0
0
0
0

1,759
1,751
1,743
1,735
1,727

3,335
3,325
3,314
3,304
3,293

3,965
3,954
3,944
3,933
3,923

0
0
0
0
0

2,560
2,552
2,544
2,536
2,528

4,391
4,380
4,369
4,359
4,348

5,020
5,009
4,999
4,988
4,978

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

0
0
0
0
0

1,719
1,711
1,703
1,695
1,688

3,283
3,272
3,262
3,251
3,241

3,912
3,902
3,891
3,881
3,870

0
0
0
0
0

2,520
2,512
2,504
2,496
2,488

4,338
4,327
4,317
4,306
4,296

4,967
4,957
4,946
4,936
4,925

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

0
0
0
0
0

1,680
1,672
1,664
1,656
1,648

3,230
3,220
3,209
3,199
3,188

3,860
3,849
3,839
3,828
3,817

0
0
0
0
0

2,480
2,472
2,464
2,456
2,448

4,285
4,275
4,264
4,254
4,243

4,915
4,904
4,894
4,883
4,873

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

0
0
0
0
0

1,640
1,632
1,624
1,616
1,608

3,177
3,167
3,156
3,146
3,135

3,807
3,796
3,786
3,775
3,765

0
0
0
0
0

2,440
2,432
2,424
2,416
2,408

4,233
4,222
4,212
4,201
4,190

4,862
4,852
4,841
4,830
4,820

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

0
0
0
0
0

1,600
1,592
1,584
1,576
1,568

3,125
3,114
3,104
3,093
3,083

3,754
3,744
3,733
3,723
3,712

0
0
0
0
0

2,400
2,392
2,384
2,376
2,368

4,180
4,169
4,159
4,148
4,138

4,809
4,799
4,788
4,778
4,767

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

0
0
0
0
0

1,560
1,552
1,544
1,536
1,528

3,072
3,062
3,051
3,041
3,030

3,702
3,691
3,681
3,670
3,660

0
0
0
0
0

2,360
2,352
2,344
2,336
2,328

4,127
4,117
4,106
4,096
4,085

4,757
4,746
4,736
4,725
4,715

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

0
0
0
0
0

1,520
1,512
1,504
1,496
1,488

3,020
3,009
2,998
2,988
2,977

3,649
3,638
3,628
3,617
3,607

0
0
0
0
0

2,320
2,312
2,304
2,296
2,288

4,075
4,064
4,054
4,043
4,032

4,704
4,694
4,683
4,673
4,662

(Continued on next page)

Need more information or forms? See page 81.

- 50 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

0
0
0
0
0

1,480
1,472
1,464
1,456
1,448

2,967
2,956
2,946
2,935
2,925

3,596
3,586
3,575
3,565
3,554

0
0
0
0
0

2,280
2,272
2,264
2,256
2,248

4,022
4,011
4,001
3,990
3,980

4,651
4,641
4,630
4,620
4,609

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

0
0
0
0
0

1,440
1,432
1,424
1,416
1,408

2,914
2,904
2,893
2,883
2,872

3,544
3,533
3,523
3,512
3,502

0
0
0
0
0

2,240
2,232
2,224
2,216
2,208

3,969
3,959
3,948
3,938
3,927

4,599
4,588
4,578
4,567
4,557

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

0
0
0
0
0

1,400
1,392
1,384
1,376
1,368

2,862
2,851
2,840
2,830
2,819

3,491
3,481
3,470
3,459
3,449

0
0
0
0
0

2,200
2,192
2,184
2,176
2,169

3,917
3,906
3,896
3,885
3,875

4,546
4,536
4,525
4,515
4,504

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

0
0
0
0
0

1,360
1,352
1,344
1,336
1,328

2,809
2,798
2,788
2,777
2,767

3,438
3,428
3,417
3,407
3,396

0
0
0
0
0

2,161
2,153
2,145
2,137
2,129

3,864
3,853
3,843
3,832
3,822

4,494
4,483
4,472
4,462
4,451

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

0
0
0
0
0

1,320
1,312
1,304
1,296
1,288

2,756
2,746
2,735
2,725
2,714

3,386
3,375
3,365
3,354
3,344

0
0
0
0
0

2,121
2,113
2,105
2,097
2,089

3,811
3,801
3,790
3,780
3,769

4,441
4,430
4,420
4,409
4,399

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

0
0
0
0
0

1,280
1,272
1,264
1,256
1,248

2,704
2,693
2,683
2,672
2,661

3,333
3,323
3,312
3,302
3,291

0
0
0
0
0

2,081
2,073
2,065
2,057
2,049

3,759
3,748
3,738
3,727
3,717

4,388
4,378
4,367
4,357
4,346

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

0
0
0
0
0

1,240
1,232
1,224
1,216
1,208

2,651
2,640
2,630
2,619
2,609

3,280
3,270
3,259
3,249
3,238

0
0
0
0
0

2,041
2,033
2,025
2,017
2,009

3,706
3,696
3,685
3,674
3,664

4,336
4,325
4,315
4,304
4,293

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

0
0
0
0
0

1,200
1,192
1,184
1,176
1,168

2,598
2,588
2,577
2,567
2,556

3,228
3,217
3,207
3,196
3,186

0
0
0
0
0

2,001
1,993
1,985
1,977
1,969

3,653
3,643
3,632
3,622
3,611

4,283
4,272
4,262
4,251
4,241

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

0
0
0
0
0

1,160
1,152
1,144
1,136
1,128

2,546
2,535
2,525
2,514
2,504

3,175
3,165
3,154
3,144
3,133

0
0
0
0
0

1,961
1,953
1,945
1,937
1,929

3,601
3,590
3,580
3,569
3,559

4,230
4,220
4,209
4,199
4,188

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

0
0
0
0
0

1,120
1,112
1,104
1,096
1,088

2,493
2,482
2,472
2,461
2,451

3,123
3,112
3,101
3,091
3,080

0
0
0
0
0

1,921
1,913
1,905
1,897
1,889

3,548
3,538
3,527
3,517
3,506

4,178
4,167
4,157
4,146
4,135

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

0
0
0
0
0

1,080
1,072
1,064
1,056
1,048

2,440
2,430
2,419
2,409
2,398

3,070
3,059
3,049
3,038
3,028

0
0
0
0
0

1,881
1,873
1,865
1,857
1,849

3,495
3,485
3,474
3,464
3,453

4,125
4,114
4,104
4,093
4,083

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

0
0
0
0
0

1,040
1,032
1,024
1,016
1,008

2,388
2,377
2,367
2,356
2,346

3,017
3,007
2,996
2,986
2,975

0
0
0
0
0

1,841
1,833
1,825
1,817
1,809

3,443
3,432
3,422
3,411
3,401

4,072
4,062
4,051
4,041
4,030

(Continued on next page)

- 51 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

0
0
0
0
0

1,000
992
984
976
968

2,335
2,325
2,314
2,303
2,293

2,965
2,954
2,943
2,933
2,922

0
0
0
0
0

1,801
1,793
1,785
1,777
1,769

3,390
3,380
3,369
3,359
3,348

4,020
4,009
3,999
3,988
3,978

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

0
0
0
0
0

960
952
944
936
928

2,282
2,272
2,261
2,251
2,240

2,912
2,901
2,891
2,880
2,870

0
0
0
0
0

1,761
1,753
1,745
1,737
1,729

3,338
3,327
3,316
3,306
3,295

3,967
3,956
3,946
3,935
3,925

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

0
0
0
0
0

920
912
904
896
889

2,230
2,219
2,209
2,198
2,188

2,859
2,849
2,838
2,828
2,817

0
0
0
0
0

1,721
1,713
1,705
1,697
1,689

3,285
3,274
3,264
3,253
3,243

3,914
3,904
3,893
3,883
3,872

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

0
0
0
0
0

881
873
865
857
849

2,177
2,167
2,156
2,146
2,135

2,807
2,796
2,786
2,775
2,764

0
0
0
0
0

1,681
1,673
1,665
1,657
1,649

3,232
3,222
3,211
3,201
3,190

3,862
3,851
3,841
3,830
3,820

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

0
0
0
0
0

841
833
825
817
809

2,124
2,114
2,103
2,093
2,082

2,754
2,743
2,733
2,722
2,712

0
0
0
0
0

1,641
1,633
1,625
1,617
1,609

3,180
3,169
3,159
3,148
3,137

3,809
3,799
3,788
3,777
3,767

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

0
0
0
0
0

801
793
785
777
769

2,072
2,061
2,051
2,040
2,030

2,701
2,691
2,680
2,670
2,659

0
0
0
0
0

1,601
1,593
1,585
1,577
1,569

3,127
3,116
3,106
3,095
3,085

3,756
3,746
3,735
3,725
3,714

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

0
0
0
0
0

761
753
745
737
729

2,019
2,009
1,998
1,988
1,977

2,649
2,638
2,628
2,617
2,607

0
0
0
0
0

1,561
1,553
1,545
1,537
1,529

3,074
3,064
3,053
3,043
3,032

3,704
3,693
3,683
3,672
3,662

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

0
0
0
0
0

721
713
705
697
689

1,967
1,956
1,945
1,935
1,924

2,596
2,585
2,575
2,564
2,554

0
0
0
0
0

1,521
1,513
1,505
1,497
1,489

3,022
3,011
3,001
2,990
2,979

3,651
3,641
3,630
3,620
3,609

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

0
0
0
0
0

681
673
665
657
649

1,914
1,903
1,893
1,882
1,872

2,543
2,533
2,522
2,512
2,501

0
0
0
0
0

1,481
1,473
1,465
1,457
1,449

2,969
2,958
2,948
2,937
2,927

3,598
3,588
3,577
3,567
3,556

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

0
0
0
0
0

641
633
625
617
609

1,861
1,851
1,840
1,830
1,819

2,491
2,480
2,470
2,459
2,449

0
0
0
0
0

1,441
1,433
1,425
1,417
1,409

2,916
2,906
2,895
2,885
2,874

3,546
3,535
3,525
3,514
3,504

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

0
0
0
0
0

601
593
585
577
569

1,809
1,798
1,787
1,777
1,766

2,438
2,428
2,417
2,406
2,396

0
0
0
0
0

1,401
1,393
1,385
1,377
1,370

2,864
2,853
2,843
2,832
2,822

3,493
3,483
3,472
3,462
3,451

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

0
0
0
0
0

561
553
545
537
529

1,756
1,745
1,735
1,724
1,714

2,385
2,375
2,364
2,354
2,343

0
0
0
0
0

1,362
1,354
1,346
1,338
1,330

2,811
2,800
2,790
2,779
2,769

3,441
3,430
3,419
3,409
3,398

(Continued on next page)

Need more information or forms? See page 81.

- 52 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

0
0
0
0
0

521
513
505
497
489

1,703
1,693
1,682
1,672
1,661

2,333
2,322
2,312
2,301
2,291

0
0
0
0
0

1,322
1,314
1,306
1,298
1,290

2,758
2,748
2,737
2,727
2,716

3,388
3,377
3,367
3,356
3,346

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

0
0
0
0
0

481
473
465
457
449

1,651
1,640
1,630
1,619
1,608

2,280
2,270
2,259
2,249
2,238

0
0
0
0
0

1,282
1,274
1,266
1,258
1,250

2,706
2,695
2,685
2,674
2,664

3,335
3,325
3,314
3,304
3,293

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

0
0
0
0
0

441
433
425
417
409

1,598
1,587
1,577
1,566
1,556

2,227
2,217
2,206
2,196
2,185

0
0
0
0
0

1,242
1,234
1,226
1,218
1,210

2,653
2,643
2,632
2,621
2,611

3,283
3,272
3,262
3,251
3,240

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

0
0
0
0
0

401
393
385
377
369

1,545
1,535
1,524
1,514
1,503

2,175
2,164
2,154
2,143
2,133

0
0
0
0
0

1,202
1,194
1,186
1,178
1,170

2,600
2,590
2,579
2,569
2,558

3,230
3,219
3,209
3,198
3,188

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

0
0
0
0
0

361
353
345
337
329

1,493
1,482
1,472
1,461
1,451

2,122
2,112
2,101
2,091
2,080

0
0
0
0
0

1,162
1,154
1,146
1,138
1,130

2,548
2,537
2,527
2,516
2,506

3,177
3,167
3,156
3,146
3,135

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

0
0
0
0
0

321
313
305
297
289

1,440
1,429
1,419
1,408
1,398

2,070
2,059
2,048
2,038
2,027

0
0
0
0
0

1,122
1,114
1,106
1,098
1,090

2,495
2,485
2,474
2,464
2,453

3,125
3,114
3,104
3,093
3,082

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

0
0
0
0
0

281
273
265
257
249

1,387
1,377
1,366
1,356
1,345

2,017
2,006
1,996
1,985
1,975

0
0
0
0
0

1,082
1,074
1,066
1,058
1,050

2,442
2,432
2,421
2,411
2,400

3,072
3,061
3,051
3,040
3,030

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

0
0
0
0
0

241
233
225
217
209

1,335
1,324
1,314
1,303
1,293

1,964
1,954
1,943
1,933
1,922

0
0
0
0
0

1,042
1,034
1,026
1,018
1,010

2,390
2,379
2,369
2,358
2,348

3,019
3,009
2,998
2,988
2,977

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

0
0
0
0
0

201
193
185
177
169

1,282
1,272
1,261
1,250
1,240

1,912
1,901
1,890
1,880
1,869

0
0
0
0
0

1,002
994
986
978
970

2,337
2,327
2,316
2,306
2,295

2,967
2,956
2,946
2,935
2,925

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

0
0
0
0
0

161
153
145
137
129

1,229
1,219
1,208
1,198
1,187

1,859
1,848
1,838
1,827
1,817

0
0
0
0
0

962
954
946
938
930

2,285
2,274
2,263
2,253
2,242

2,914
2,903
2,893
2,882
2,872

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

0
0
0
0
0

121
113
105
97
90

1,177
1,166
1,156
1,145
1,135

1,806
1,796
1,785
1,775
1,764

0
0
0
0
0

922
914
906
898
890

2,232
2,221
2,211
2,200
2,190

2,861
2,851
2,840
2,830
2,819

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

0
0
0
0
0

82
74
66
58
50

1,124
1,114
1,103
1,093
1,082

1,754
1,743
1,733
1,722
1,711

0
0
0
0
0

882
874
866
858
850

2,179
2,169
2,158
2,148
2,137

2,809
2,798
2,788
2,777
2,767

(Continued on next page)

- 53 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

0
0
0
0
0

42
34
26
18
10

1,071
1,061
1,050
1,040
1,029

1,701
1,690
1,680
1,669
1,659

0
0
0
0
0

842
834
826
818
810

2,127
2,116
2,106
2,095
2,084

2,756
2,746
2,735
2,724
2,714

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

0
0
0
0
0

*
0
0
0
0

1,019
1,008
998
987
977

1,648
1,638
1,627
1,617
1,606

0
0
0
0
0

802
794
786
778
770

2,074
2,063
2,053
2,042
2,032

2,703
2,693
2,682
2,672
2,661

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

0
0
0
0
0

0
0
0
0
0

966
956
945
935
924

1,596
1,585
1,575
1,564
1,554

0
0
0
0
0

762
754
746
738
730

2,021
2,011
2,000
1,990
1,979

2,651
2,640
2,630
2,619
2,609

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

0
0
0
0
0

0
0
0
0
0

914
903
892
882
871

1,543
1,532
1,522
1,511
1,501

0
0
0
0
0

722
714
706
698
690

1,969
1,958
1,948
1,937
1,926

2,598
2,588
2,577
2,567
2,556

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

0
0
0
0
0

0
0
0
0
0

861
850
840
829
819

1,490
1,480
1,469
1,459
1,448

0
0
0
0
0

682
674
666
658
650

1,916
1,905
1,895
1,884
1,874

2,545
2,535
2,524
2,514
2,503

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

0
0
0
0
0

0
0
0
0
0

808
798
787
777
766

1,438
1,427
1,417
1,406
1,396

0
0
0
0
0

642
634
626
618
610

1,863
1,853
1,842
1,832
1,821

2,493
2,482
2,472
2,461
2,451

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

0
0
0
0
0

0
0
0
0
0

756
745
734
724
713

1,385
1,375
1,364
1,353
1,343

0
0
0
0
0

602
594
586
578
571

1,811
1,800
1,790
1,779
1,769

2,440
2,430
2,419
2,409
2,398

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

0
0
0
0
0

0
0
0
0
0

703
692
682
671
661

1,332
1,322
1,311
1,301
1,290

0
0
0
0
0

563
555
547
539
531

1,758
1,747
1,737
1,726
1,716

2,388
2,377
2,366
2,356
2,345

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

0
0
0
0
0

0
0
0
0
0

650
640
629
619
608

1,280
1,269
1,259
1,248
1,238

0
0
0
0
0

523
515
507
499
491

1,705
1,695
1,684
1,674
1,663

2,335
2,324
2,314
2,303
2,293

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

0
0
0
0
0

0
0
0
0
0

598
587
577
566
555

1,227
1,217
1,206
1,196
1,185

0
0
0
0
0

483
475
467
459
451

1,653
1,642
1,632
1,621
1,611

2,282
2,272
2,261
2,251
2,240

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

0
0
0
0
0

0
0
0
0
0

545
534
524
513
503

1,174
1,164
1,153
1,143
1,132

0
0
0
0
0

443
435
427
419
411

1,600
1,590
1,579
1,568
1,558

2,230
2,219
2,209
2,198
2,187

* If the amount you are looking up from the worksheet is at least $35,500 but less than $35,535, and you have one qualifying child, your credit is $3.
Otherwise, you cannot take the credit.
(Continued on next page)

Need more information or forms? See page 81.

- 54 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

0
0
0
0
0

0
0
0
0
0

492
482
471
461
450

1,122
1,111
1,101
1,090
1,080

0
0
0
0
0

403
395
387
379
371

1,547
1,537
1,526
1,516
1,505

2,177
2,166
2,156
2,145
2,135

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

0
0
0
0
0

0
0
0
0
0

440
429
419
408
398

1,069
1,059
1,048
1,038
1,027

0
0
0
0
0

363
355
347
339
331

1,495
1,484
1,474
1,463
1,453

2,124
2,114
2,103
2,093
2,082

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

0
0
0
0
0

0
0
0
0
0

387
376
366
355
345

1,017
1,006
995
985
974

0
0
0
0
0

323
315
307
299
291

1,442
1,432
1,421
1,411
1,400

2,072
2,061
2,051
2,040
2,029

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

0
0
0
0
0

0
0
0
0
0

334
324
313
303
292

964
953
943
932
922

0
0
0
0
0

283
275
267
259
251

1,389
1,379
1,368
1,358
1,347

2,019
2,008
1,998
1,987
1,977

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

0
0
0
0
0

0
0
0
0
0

282
271
261
250
240

911
901
890
880
869

0
0
0
0
0

243
235
227
219
211

1,337
1,326
1,316
1,305
1,295

1,966
1,956
1,945
1,935
1,924

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

0
0
0
0
0

0
0
0
0
0

229
219
208
197
187

859
848
837
827
816

0
0
0
0
0

203
195
187
179
171

1,284
1,274
1,263
1,253
1,242

1,914
1,903
1,893
1,882
1,872

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

0
0
0
0
0

0
0
0
0
0

176
166
155
145
134

806
795
785
774
764

0
0
0
0
0

163
155
147
139
131

1,232
1,221
1,210
1,200
1,189

1,861
1,850
1,840
1,829
1,819

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

0
0
0
0
0

0
0
0
0
0

124
113
103
92
82

753
743
732
722
711

0
0
0
0
0

123
115
107
99
91

1,179
1,168
1,158
1,147
1,137

1,808
1,798
1,787
1,777
1,766

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

0
0
0
0
0

0
0
0
0
0

71
61
50
40
29

701
690
680
669
658

0
0
0
0
0

83
75
67
59
51

1,126
1,116
1,105
1,095
1,084

1,756
1,745
1,735
1,724
1,714

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

0
0
0
0
0

0
0
0
0
0

18
8
*
0
0

648
637
627
616
606

0
0
0
0
0

43
35
27
19
11

1,074
1,063
1,053
1,042
1,031

1,703
1,693
1,682
1,671
1,661

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

595
585
574
564
553

0
0
0
0
0

**
0
0
0
0

1,021
1,010
1,000
989
979

1,650
1,640
1,629
1,619
1,608

* If the amount you are looking up from the worksheet is at least $40,350 but less than $40,363, your credit is $1. Otherwise, you cannot take the
credit.
** If the amount you are looking up from the worksheet is at least $40,500 but less than $40,545, and you have one qualifying child, your credit is $4.
Otherwise, you cannot take the credit.
(Continued on next page)

- 55 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

543
532
522
511
501

0
0
0
0
0

0
0
0
0
0

968
958
947
937
926

1,598
1,587
1,577
1,566
1,556

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

490
479
469
458
448

0
0
0
0
0

0
0
0
0
0

916
905
895
884
873

1,545
1,535
1,524
1,514
1,503

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

437
427
416
406
395

0
0
0
0
0

0
0
0
0
0

863
852
842
831
821

1,492
1,482
1,471
1,461
1,450

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

385
374
364
353
343

0
0
0
0
0

0
0
0
0
0

810
800
789
779
768

1,440
1,429
1,419
1,408
1,398

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

332
322
311
300
290

0
0
0
0
0

0
0
0
0
0

758
747
737
726
716

1,387
1,377
1,366
1,356
1,345

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

279
269
258
248
237

0
0
0
0
0

0
0
0
0
0

705
694
684
673
663

1,335
1,324
1,313
1,303
1,292

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

227
216
206
195
185

0
0
0
0
0

0
0
0
0
0

652
642
631
621
610

1,282
1,271
1,261
1,250
1,240

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

174
164
153
143
132

0
0
0
0
0

0
0
0
0
0

600
589
579
568
558

1,229
1,219
1,208
1,198
1,187

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

121
111
100
90
79

0
0
0
0
0

0
0
0
0
0

547
537
526
515
505

1,177
1,166
1,156
1,145
1,134

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

69
58
48
37
27

0
0
0
0
0

0
0
0
0
0

494
484
473
463
452

1,124
1,113
1,103
1,092
1,082

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16
6
0
0
0

0
0
0
0
0

0
0
0
0
0

442
431
421
410
400

1,071
1,061
1,050
1,040
1,029

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

389
379
368
358
347

1,019
1,008
998
987
976

(Continued on next page)

Need more information or forms? See page 81.

- 56 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

336
326
315
305
294

966
955
945
934
924

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

284
273
263
252
242

913
903
892
882
871

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

231
221
210
200
189

861
850
840
829
819

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

179
168
157
147
136

808
797
787
776
766

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

126
115
105
94
84

755
745
734
724
713

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

73
63
52
42
31

703
692
682
671
661

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21
10
*
0
0

650
640
629
618
608

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

597
587
576
566
555

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

545
534
524
513
503

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

492
482
471
461
450

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

439
429
418
408
397

* If the amount you are looking up from the worksheet is at least $45,350 but less than $45,373, your credit is $2. Otherwise, you cannot take the
credit.
(Continued on next page)

- 57 -

Need more information or forms? See page 81.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

387
376
366
355
345

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

334
324
313
303
292

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

282
271
260
250
239

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

229
218
208
197
187

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

176
166
155
145
134

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

124
113
103
92
81

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

71
60
50
39
29

48,250
48,300
48,350

48,300
48,350
48,362

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

18
8
1

Need more information or forms? See page 81.

- 58 -

2010 Form 1040A — Lines 42 Through 46d
tax offsets, you will receive a notice from the IRS. For all other
offsets, you will receive a notice from FMS. To find out if you may
have an offset or if you have any questions about it, contact the
agency to which you owe the debt.

Line 42
Additional Child Tax Credit
What Is the Additional Child Tax Credit?

Injured spouse claim. If you file a joint return and your spouse has

This credit is for certain people who have at least one qualifying
child as defined in the instructions for line 6c, on page 16. The
additional child tax credit may give you a refund even if you do not
owe any tax.

Two Steps To Take the Additional Child Tax Credit!
Step 1. Be sure you figured the amount, if any, of your
child tax credit. See the instructions for line 33, that
begin on page 33.
Step 2. Read the TIP at the end of your Child Tax Credit
Worksheet. Use Form 8812 to see if you can take
the additional child tax credit, but only if you meet
the condition given in that TIP.

Line 43
If you meet the requirements to claim an education credit (see the
instructions for line 31 on page 33), enter on this line the amount, if
any, from Form 8863, line 14.

Line 44
If you filed Form 4868 to get an automatic extension of time to file
Form 1040A, enter any amount you paid with that form or by
electronic funds withdrawal or credit or debit card. If you paid by
credit or debit card, do not include on line 44 the convenience fee
you were charged. To the left of the entry space for line 44, enter
“Form 4868” and show the amount paid.
Excess social security and tier 1 railroad retirement (RRTA) tax
withheld. If you, or your spouse if filing a joint return, had more

than one employer for 2010 and total wages of more than $106,800,
too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to
include on line 44, see Pub. 505. Include the excess in the total on
line 44. Write “Excess SST” and show the excess amount to the left
of the line.

Amount Refunded to You
If you want to check the status of your refund, see page 78. Before
checking the status of your refund, please wait at least 72 hours
after IRS acknowledges receipt of your e-filed return (3 to 4 weeks
after you mail a paper return) to do so. But if you filed Form 8379
with your return, allow 14 weeks (11 weeks if you filed electronically).

Simple. Safe. Secure.

Fast Refunds! Choose direct deposit—a fast, simple, safe,
secure way to have your refund deposited automatically to
your checking or savings account, including an individual
retirement arrangement (IRA). See the information about
IRAs beginning on this page.

If you want us to directly deposit the amount shown on line 46a to
your checking or savings account, including an IRA, at a bank or
other financial institution (such as a mutual fund, brokerage firm, or
credit union) in the United States:
• Complete lines 46b through 46d if you want your refund
deposited to only one account, or
• Check the box on line 46a and attach Form 8888 if you want to
split the direct deposit of your refund into more than one account or
use all or part of your refund to buy paper series I savings bonds.
If you do not want your refund directly deposited to your account, do not check the box on line 46a. Draw a line through the
boxes on lines 46b and 46d. We will send you a check instead.

Why Use Direct Deposit?

Refund
Line 45
Amount Overpaid
If line 45 is under $1, we will send a refund only on written request.

75.

Lines 46a Through 46d

DIRECT DEPOSIT

American Opportunity Credit

TIP

not paid past-due federal tax, state income tax, child support,
spousal support, or a federal nontax debt, such as a student loan,
part or all of the overpayment on line 45 may be used (offset) to pay
the past-due amount. But your part of the overpayment may be
refunded to you if certain conditions apply and you complete Form
8379. For details, use TeleTax topic 203 (see page 78) or see
Form 8379.

If the amount you overpaid is large, you may want to
decrease the amount of income tax withheld from your
pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2011 on page

• You get your refund faster by direct deposit than you do by
check.
• Payment is more secure. There is no check that can get lost or
stolen.
• It is more convenient. You do not have to make a trip to the
bank to deposit your check.
• It saves tax dollars. It costs the government less to refund by
direct deposit.

!

CAUTION

Refund offset. If you owe past-due federal tax, state income tax,

child support, spousal support, or certain federal nontax debts, such
as student loans, all or part of the overpayment on line 45 may be
used (offset) to pay the past-due amount. Offsets for federal taxes
are made by the IRS. All other offsets are made by the Treasury
Department’s Financial Management Service (FMS). For federal

If you file a joint return and check the box on line 46a
and attach Form 8888 or fill in lines 46b through 46d,
your spouse may get at least part of the refund.

IRA. You can have your refund directly deposited to a traditional

IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must
establish the IRA at a bank or other financial institution before you
request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your ac-

- 59 -

Need more information or forms? See page 81.

2010 Form 1040A — Lines 46 and 47
count of the year to which the deposit is to be applied (unless the
trustee or custodian will not accept a deposit for 2010). If you do
not, the trustee or custodian can assume the deposit is for the year
during which you are filing the return. For example, if you file your
2010 return during 2011 and do not notify the trustee or custodian in
advance, the trustee or custodian can assume the deposit to your
IRA is for 2011. If you designate your deposit to be for 2010, you
must verify that the deposit was actually made to the account by the
due date of the return (without regard to extensions). If the deposit
is not made by that date, the deposit is not an IRA contribution for
2010. In that case, you must file an amended 2010 return and reduce
any IRA deduction and any retirement savings contributions credit
you claimed.

You and your spouse, if filing jointly, each may be able
to contribute up to $5,000 ($6,000 if age 50 or older at
the end of 2010) to a traditional IRA or Roth IRA for
CAUTION
2010. The limit for 2011 is also $5,000 ($6,000 if age 50
or older at the end of 2011). You may owe a penalty if your
contributions exceed these limits.

!

For more information on IRAs, see Pub. 590.

TIP
TreasuryDirect. You can request a deposit of your refund (or

part of it) to a TreasuryDirect online account to buy U.S. Treasury
marketable securities and savings bonds. For more information, go
to www.treasurydirect.gov.
Form 8888. You can have your refund directly deposited into more

than one account or use it to buy up to $5,000 in paper series I
savings bonds. You do not need a TreasuryDirect account to do
this. For more information, see the Form 8888 instructions.

Line 46c. Check the appropriate box for the type of account. Do not

check more than one box. If the deposit is to an account such as an
IRA, health savings account, brokerage account, or other similar
account, ask your financial institution whether you should check the
“Checking” or “Savings” box. You must check the correct box to
ensure your deposit is accepted. For a TreasuryDirect online
account, check the “Savings” box.
Line 46d. The account number can be up to 17 characters (both

numbers and letters). Include hyphens but omit spaces and special
symbols. Enter the number from left to right and leave any unused
boxes blank. On the sample check below, the account number is
20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the
amount you expected, you will receive an explanation in the mail
about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request May Be
Rejected
If any of the following apply, your direct deposit request will be
rejected and a check will be sent instead.
• Any numbers or letters on lines 74b through 74d are crossed
out or whited out.
• Your financial institution(s) will not allow a joint refund to be
deposited to an individual account. The IRS is not responsible if a
financial institution rejects a direct deposit.
• You request a deposit of your refund to an account that is not
in your name (such as your tax preparer’s own account).
• You file your 2010 return after December 31, 2011.

!

CAUTION

Line 46a. You cannot file Form 8888 to split your refund into more

accepted.

Line 46b. The routing number must be nine digits. The first two

Line 47

than one account or buy paper series I savings bonds if Form 8379
is filed with your return.
digits must be 01 through 12 or 21 through 32. On the sample check
below, the routing number is 250250025. Rufus and Mary Maple
would use that routing number unless their financial institution
instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to
enter on line 46b if:
• The routing number on a deposit slip is different from the
routing number on your checks,
• Your deposit is to a savings account that does not allow you to
write checks, or
• Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Sample Check—Lines 46b Through 46d
䊱

Rufus Maple
Mary Maple
1234 Main Street
Anytown, LA 70000

S

A

M

P

LE

PAY TO THE
ORDER OF

Routing
number
(line 46b)

1234

15-0000/0000

Account
number
(line 46d)

ANYTOWN BANK
Anytown, LA 70000

.
"’86"

|:250250025|:202020

DOLLARS

Do not
include
the check
number

䊱

For

$

1234

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

Need more information or forms? See page 81.

The IRS is not responsible for a lost refund if you enter
the wrong account information. Check with your financial institution to get the correct routing and account
numbers and to make sure your direct deposit will be

Amount Applied to Your 2011 Estimated Tax
Enter on line 47 the amount, if any, of the overpayment on line 45
you want applied to your 2011 estimated tax. We will apply this
amount to your account unless you include a statement requesting
us to apply it to your spouse’s account. Include your spouse’s social
security number in the statement.

!

This election to apply part or all of the amount overpaid
to your 2011 estimated tax cannot be changed later.

CAUTION

Amount You Owe
IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay
your current year balance due and can be used to make up to four
estimated tax payments. If you are filing early, you can schedule
your payment for withdrawal from your account on a future date, up
to and including April 18, 2011. If you file your return after April
18, 2011, you can include interest and penalty in your payment.
Visit www.irs.gov/e-pay for details.
You can also pay using EFTPS, a free tax payment system that
allows you to make payments online or by phone. For more information or details on enrolling, visit www.irs.gov/e-pay or www.
eftps.gov or call EFTPS’ Customer Service at 1-800-316-6541.
TTY/TDD help is available by calling 1-800-733-4829.

- 60 -

2010 Form 1040A — Lines 48 and 49

Line 48

Line 49

Amount You Owe
To save interest and penalties, pay your taxes in full by
April 18, 2011. You do not have to pay if line 48 is
TIP
under $1.

Estimated Tax Penalty

Include any estimated tax penalty from line 49 in the amount
you enter on line 48.
You can pay by check, money order, or credit or debit card. Do
not include any estimated tax payment for 2011 in this payment.
Instead, make the estimated tax payment separately.
To pay by check or money order. Make your check or money order

payable to the “United States Treasury” for the full amount due. Do
not send cash. Do not attach the payment to your return. Write
“2010 Form 1040A” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are
filing a joint return, enter the SSN shown first on your tax return.
To help process your payment, enter the amount on the right side
of the check like this: $XXX.XX. Do not use XX
dashes or lines (for
example, do not enter “$XXX — ” or “$XXX 100”).
Then, complete Form 1040-V following the instructions on that
form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so
allows us to process your payment more accurately and efficiently.
To pay by credit or debit card. For information on paying your

taxes with a credit or debit card, go to www.irs.gov/e-pay.

You may need to (a) increase the amount of income tax
withheld from your pay by filing a new Form W-4, (b)
TIP
increase the tax withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2011. See Income tax withholding and estimated tax
payments for 2011 on page 75.

What If You Cannot Pay?
If you cannot pay the full amount shown on line 48 when you file,
you can ask for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can

You may owe this penalty if:
• Line 48 is at least $1,000 and it is more than 10% of the tax
shown on your return, or
• You did not pay enough estimated tax by any of the due dates.
This is true even if you are due a refund.
The “tax shown on your return” is the amount on your 2010
Form 1040A, line 37, minus the total of any amounts shown on
lines 40, 41a, 42, and 43.
Exception. You will not owe the penalty if your 2009 tax return

was for a tax year of 12 full months and either of the following
applies.
1. You had no tax shown on your 2009 return and you were a
U.S. citizen or resident for all of 2009.
2. The total of lines 38, 39, and any excess social security and
tier 1 RRTA tax included on line 44 on your 2010 return is at least
100% of the tax shown on your 2009 return (110% of that amount if
you are not a farmer or fisherman and your adjusted gross income
(AGI) shown on your 2009 return was more than $150,000 (more
than $75,000 if married filing separately for 2010). Your estimated
tax payments for 2010 must have been made on time and for the
required amount.
The “tax shown on your 2009 return” is the amount on your 2009
Form 1040A, line 37, minus the total of any amounts shown on
lines 40, 41a, 42, and 43.
Figuring the penalty. If the Exception above does not apply and

you choose to figure the penalty yourself, see Form 2210 to find out
if you owe the penalty. If you do, you can use the form to figure the
amount.
Enter any penalty on line 49. Add the penalty to any tax due and
enter the total on line 48. However, if you have an overpayment on
line 45, subtract the penalty from the amount you would otherwise
enter on line 46a or 47. Lines 46a, 47, and 49 must equal line 45.
If the penalty is more than the overpayment on line 45, enter -0on lines 46a and 47. Then subtract line 45 from line 49 and enter the
result on line 48.
Do not file Form 2210 with your return unless Form 2210
indicates that you must do so. Instead, keep it for your records.

pay all or part of the tax you owe in monthly installments. Generally, you can have up to 60 months to pay. However, even if your
request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid
by April 18, 2011. You must also pay a fee. To limit the interest and
penalty charges, pay as much of the tax as possible when you file.
But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card
payment.

Because Form 2210 is complicated, you can leave line
49 blank and the IRS will figure the penalty and send
you a bill. We will not charge you interest on the penalty
if you pay by the date specified on the bill. If your
income varied during the year, the annualized income installment
method may reduce the amount of your penalty. But you must file
Form 2210 because the IRS cannot figure your penalty under this
method. See the Instructions for Form 2210 for other situations in
which you may be able to lower your penalty by filing Form 2210.

To ask for an installment agreement, you can apply online or use
Form 9465. To apply online, go to IRS.gov, click on “I Need To”
and select “Set Up a Payment Plan.” If you use Form 9465, you
should receive a response to your request to make installment
payments within 30 days. But if you file your return after March 31,
it may take us longer to reply.

Third Party Designee

Extension of time to pay. If paying the tax when it is due would

cause you an undue hardship, you can ask for an extension of time
to pay by filing Form 1127 by April 18, 2011. An extension generally will not be granted for more than 6 months. If you pay after
April 18, 2011, you will be charged interest on the tax not paid by
April 15, 2011. You must pay the tax before the extension runs out.
If you do not, penalties may be imposed.

TIP

If you want to allow your preparer, a friend, family member, or any
other person you choose to discuss your 2010 tax return with the
IRS, check the “Yes” box in the “Third party designee” area of your
return. Also, enter the designee’s name, phone number, and any five
digits the designee chooses as his or her personal identification
number (PIN).
If you check the “Yes” box, you, and your spouse if filing a joint
return, are authorizing the IRS to call the designee to answer any
questions that may arise during the processing of your return. You
are also authorizing the designee to:
• Give the IRS any information that is missing from your return,

- 61 -

Need more information or forms? See page 81.

• Call the IRS for information about the processing of your
return or the status of your refund or payment(s),
• Receive copies of notices or transcripts related to your return,
upon request, and
• Respond to certain IRS notices about math errors, offsets, and
return preparation.
You are not authorizing the designee to receive any refund
check, bind you to anything (including any additional tax liability),
or otherwise represent you before the IRS. If you want to expand
the designee’s authorization, see Pub. 947.
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2011 tax return.
This is April 17, 2012, for most people. If you wish to revoke the
authorization before it ends, see Pub. 947.

Sign Your Return
Form 1040A is not considered a valid return unless you sign it. If
you are filing a joint return, your spouse must also sign. If your
spouse cannot sign the return, see Pub. 501. Be sure to date your
return and enter your occupation(s). If you have someone prepare
your return, you are still responsible for the correctness of the
return. If your return is signed by a representative for you, you must
have a power of attorney attached that specifically authorizes the
representative to sign your return. To do this, you can use Form
2848. If you are filing a joint return as a surviving spouse, see Death
of a taxpayer on page 76.
Child’s return. If your child cannot sign the return, either parent
can sign the child’s name in the space provided. Then, enter “By
(your signature), parent for minor child.”
Daytime phone number. Providing your daytime phone number
may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit,
credit for child and dependent care expenses, etc. If you answer our
questions over the phone, we may be able to continue processing
your return without mailing you a letter. If you are filing a joint
return, you can enter either your or your spouse’s daytime phone
number.
Paid preparer must sign your return. Generally, anyone you pay
to prepare your return must sign it and include their Preparer Tax
Identification Number (PTIN) in the space provided. The preparer
must give you a copy of the return for your records. Someone who
prepares your return but does not charge you should not sign your
return.
Electronic Return Signatures!
To file your return electronically, you must sign the return
electronically using a personal identification number (PIN). If you
are filing online using software, you must use a Self-Select PIN. If
you are filing electronically using a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN.
Self-Select PIN. The Self-Select PIN method allows you to create
your own PIN. If you are married filing jointly, you and your spouse
will each need to create a PIN and enter these PINs as your electronic signatures.

Need more information or forms? See page 81.

A PIN is any combination of five digits you choose except five
zeros. If you use a PIN, there is nothing to sign and nothing to
mail — not even your Forms W-2.
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2009 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math error correction made by
IRS. AGI is the amount shown on your 2009 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have
your 2009 income tax return, call the IRS at 1-800-908-9946 to get
a free transcript of your return. (If you filed electronically last year,
you may use your prior year PIN to verify your identity instead of
your prior year AGI. The prior year PIN is the five digit PIN you
used to electronically sign your 2009 return.) You will also be
prompted to enter your date of birth (DOB). Make sure your DOB is
accurate and matches the information on record with the Social
Security Administration by checking your annual social security
statement.

!

You cannot use the Self-Select PIN method if you are a
first-time filer under age 16 at the end of 2010.

CAUTION

If you cannot locate your prior year AGI or prior year
PIN use the Electronic Filing PIN Request. This can be
found at IRS.gov. Click on “Electronic Filing PIN Request” under “Online Services.” Or you can call
1-866-704-7388.
Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The
practitioner can provide you with details.
Form 8453. You must send in a paper Form 8453 if you are attaching Form 2848 (for an electronic return signed by an agent) or Form
8332 (or certain pages from a divorce decree or separation agreement that went into effect after 1984 and before 2010).
For more details, visit www.irs.gov/efile and click on “Individual Taxpayers.”

TIP

Attach Required Forms and
Schedules
Assemble any schedules and forms behind Form 1040A in order of
the “Attachment Sequence No.” shown in the upper right corner of
the schedule or form. If you have supporting statements, arrange
them in the same order as the schedules or forms they support and
attach them last. Do not attach correspondence or other items unless
required to do so. Attach Form(s) W-2 to the front of Form 1040A.
If you received a Form W-2c (a corrected Form W-2), attach a copy
of your original Form(s) W-2 and any Form(s) W-2c.

- 62 -

TIP

If you received a 2010 Form 1099-R showing federal
income tax withheld, also attach the form to the front of
Form 1040A.

Example. Mr. and Mrs. Green are filing a joint return.
Their taxable income on Form 1040A, line 27, is
$23,300. First, they find the $23,300 – 23,350 taxable
income line. Next, they find the column for married
filing jointly and read down the column. The amount
shown where the taxable income line and filing status
column meet is $2,661 . This is the tax amount they
should enter on Form 1040A, line 28.

2010
Tax Table

If line 27
(taxable
income) is —
At
least

But
less
than

0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275

At
least

But
less
than

1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675

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

At
But
Least Less
Than

Single Married
filing
jointly
*

23,200
23,250
23,300
23,350

3,065
3,073
3,080
3,088

23,250
23,300
23,350
23,400

If line 27
(taxable
income) is —

And you are —
Single

Sample Table

At
least

But
less
than

2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975

Married
filing
separately

Head
of a
household

Your tax is—
2,646 3,065
2,654 3,073
2,661 3,080
2,669 3,088

2,886
2,894
2,901
2,909

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950

4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950

(Continued on next page)

- 63 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950

6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000

10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000

11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950

11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198

1,235
1,243
1,250
1,258
1,265
1,273
1,280
1,288
1,295
1,303
1,310
1,318
1,325
1,333
1,340
1,348
1,355
1,363
1,370
1,378

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,199

1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298

1,385
1,393
1,400
1,408
1,415
1,423
1,430
1,438
1,445
1,453
1,460
1,468
1,475
1,483
1,490
1,498
1,505
1,513
1,520
1,528

1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398

1,535
1,543
1,550
1,558
1,565
1,573
1,580
1,588
1,595
1,603
1,610
1,618
1,625
1,633
1,640
1,648
1,655
1,663
1,670
1,678

1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499

12,000
935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

935
943
950
958
965
973
980
988
995
1,003
1,010
1,018
1,025
1,033
1,040
1,048
1,055
1,063
1,070
1,078

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

10,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000

At
least

And you are —

11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000

9,000

7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950

But
less
than

8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000

6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950

At
least

If line 27
(taxable
income) is —

And you are —

12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950

12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000

13,000
1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

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

1,085
1,093
1,100
1,108
1,115
1,123
1,130
1,138
1,145
1,153
1,160
1,168
1,175
1,183
1,190
1,198
1,205
1,213
1,220
1,228

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950

13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000

(Continued on next page)

- 64 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950

14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000

15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000

1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498

1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649

16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950

17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000

1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,568
1,573
1,578
1,583
1,588
1,593
1,598

1,835
1,843
1,850
1,858
1,865
1,873
1,880
1,888
1,895
1,903
1,910
1,918
1,925
1,933
1,940
1,948
1,955
1,963
1,970
1,978

1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799

18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950

18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000

1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859

2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099

1,603
1,608
1,613
1,618
1,623
1,628
1,633
1,638
1,643
1,648
1,653
1,658
1,663
1,668
1,673
1,679
1,686
1,694
1,701
1,709

1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950

19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950

20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309

2,585
2,593
2,600
2,608
2,615
2,623
2,630
2,638
2,645
2,653
2,660
2,668
2,675
2,683
2,690
2,698
2,705
2,713
2,720
2,728

2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549

2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459

2,735
2,743
2,750
2,758
2,765
2,773
2,780
2,788
2,795
2,803
2,810
2,818
2,825
2,833
2,840
2,848
2,855
2,863
2,870
2,878

2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609

2,885
2,893
2,900
2,908
2,915
2,923
2,930
2,938
2,945
2,953
2,960
2,968
2,975
2,983
2,990
2,998
3,005
3,013
3,020
3,028

2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849

21,000
2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009

2,285
2,293
2,300
2,308
2,315
2,323
2,330
2,338
2,345
2,353
2,360
2,368
2,375
2,383
2,390
2,398
2,405
2,413
2,420
2,428

2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249

19,000
1,985
1,993
2,000
2,008
2,015
2,023
2,030
2,038
2,045
2,053
2,060
2,068
2,075
2,083
2,090
2,098
2,105
2,113
2,120
2,128

At
least

And you are —

20,000
2,135
2,143
2,150
2,158
2,165
2,173
2,180
2,188
2,195
2,203
2,210
2,218
2,225
2,233
2,240
2,248
2,255
2,263
2,270
2,278

18,000

16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950

But
less
than

And you are —

17,000
1,685
1,693
1,700
1,708
1,715
1,723
1,730
1,738
1,745
1,753
1,760
1,768
1,775
1,783
1,790
1,798
1,805
1,813
1,820
1,828

15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950

At
least

If line 27
(taxable
income) is —

21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950

21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000

22,000
2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159

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

2,435
2,443
2,450
2,458
2,465
2,473
2,480
2,488
2,495
2,503
2,510
2,518
2,525
2,533
2,540
2,548
2,555
2,563
2,570
2,578

2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399

22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950

22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000

(Continued on next page)

- 65 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950

23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000

24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000

2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759

3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999

25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950

26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000

3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909

3,185
3,193
3,200
3,208
3,215
3,223
3,230
3,238
3,245
3,253
3,260
3,268
3,275
3,283
3,290
3,298
3,305
3,313
3,320
3,328

3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149

27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950

27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000

3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209

3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449

2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059

3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950

28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950

29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659

3,935
3,943
3,950
3,958
3,965
3,973
3,980
3,988
3,995
4,003
4,010
4,018
4,025
4,033
4,040
4,048
4,055
4,063
4,070
4,078

3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809

4,085
4,093
4,100
4,108
4,115
4,123
4,130
4,138
4,145
4,153
4,160
4,168
4,175
4,183
4,190
4,198
4,205
4,213
4,220
4,228

3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959

4,235
4,243
4,250
4,258
4,265
4,273
4,280
4,288
4,295
4,303
4,310
4,318
4,325
4,333
4,340
4,348
4,355
4,363
4,370
4,378

4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199

30,000
3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359

3,635
3,643
3,650
3,658
3,665
3,673
3,680
3,688
3,695
3,703
3,710
3,718
3,725
3,733
3,740
3,748
3,755
3,763
3,770
3,778

3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599

28,000
3,335
3,343
3,350
3,358
3,365
3,373
3,380
3,388
3,395
3,403
3,410
3,418
3,425
3,433
3,440
3,448
3,455
3,463
3,470
3,478

At
least

And you are —

29,000
3,485
3,493
3,500
3,508
3,515
3,523
3,530
3,538
3,545
3,553
3,560
3,568
3,575
3,583
3,590
3,598
3,605
3,613
3,620
3,628

27,000

25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950

But
less
than

26,000
3,035
3,043
3,050
3,058
3,065
3,073
3,080
3,088
3,095
3,103
3,110
3,118
3,125
3,133
3,140
3,148
3,155
3,163
3,170
3,178

24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950

At
least

If line 27
(taxable
income) is —

And you are —

30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950

30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000

31,000
3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509

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

3,785
3,793
3,800
3,808
3,815
3,823
3,830
3,838
3,845
3,853
3,860
3,868
3,875
3,883
3,890
3,898
3,905
3,913
3,920
3,928

3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749

31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950

31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000

(Continued on next page)

- 66 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950

32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000

33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000

3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109

4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349

34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950

35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000

4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259

4,535
4,543
4,550
4,558
4,565
4,573
4,580
4,588
4,595
4,603
4,610
4,618
4,625
4,633
4,640
4,648
4,655
4,663
4,670
4,678

4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499

36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950

36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000

4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559

4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799

4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409

4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950

37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950

38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009

5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
5,850
5,863
5,875
5,888
5,900
5,913
5,925

5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159
5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249

5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159

5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
6,100
6,113
6,125
6,138
6,150
6,163
6,175

5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309
5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309

6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
6,350
6,363
6,375
6,388
6,400
6,413
6,425

5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459
5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549

39,000
5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709

5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
5,350
5,363
5,375
5,388
5,400
5,413
5,425

4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859
4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949

37,000
4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,850
4,863
4,875
4,888
4,900
4,913
4,925

At
least

And you are —

38,000
4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
5,100
5,113
5,125
5,138
5,150
5,163
5,175

36,000

34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950

But
less
than

And you are —

35,000
4,385
4,393
4,400
4,408
4,415
4,423
4,430
4,438
4,445
4,453
4,460
4,468
4,475
4,483
4,490
4,498
4,505
4,513
4,520
4,528

33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950

At
least

If line 27
(taxable
income) is —

39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950

39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000

40,000
5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859

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

5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
5,600
5,613
5,625
5,638
5,650
5,663
5,675

4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009
5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099

40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950

40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000

(Continued on next page)

- 67 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950

41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000

42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000

5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459

6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609
5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699

43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950

44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549
5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609

6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
6,850
6,863
6,875
6,888
6,900
6,913
6,925

5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759
5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841
5,849

45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950

45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000

5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841
5,849
5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909

7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059
6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141
6,149

5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699
5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759

6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909
5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991
5,999

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950

46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950

47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

6,216
6,224
6,231
6,239
6,246
6,254
6,261
6,269
6,276
6,284
6,291
6,299
6,306
6,314
6,321
6,329
6,336
6,344
6,351
6,359

7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
8,100
8,113
8,125
8,138
8,150
8,163
8,175

6,604
6,616
6,629
6,641
6,654
6,666
6,679
6,691
6,704
6,716
6,729
6,741
6,754
6,766
6,779
6,791
6,804
6,816
6,829
6,841

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

6,366
6,374
6,381
6,389
6,396
6,404
6,411
6,419
6,426
6,434
6,441
6,449
6,456
6,464
6,471
6,479
6,486
6,494
6,501
6,509

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

6,854
6,866
6,879
6,891
6,904
6,916
6,929
6,941
6,954
6,966
6,979
6,991
7,004
7,016
7,029
7,041
7,054
7,066
7,079
7,091

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

6,516
6,524
6,531
6,539
6,546
6,554
6,561
6,569
6,576
6,584
6,591
6,599
6,606
6,614
6,621
6,629
6,636
6,644
6,651
6,659

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

7,104
7,116
7,129
7,141
7,154
7,166
7,179
7,191
7,204
7,216
7,229
7,241
7,254
7,266
7,279
7,291
7,304
7,316
7,329
7,341

48,000
7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991
5,999
6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059

7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
7,600
7,613
7,625
7,638
7,650
7,663
7,675

6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209
6,216
6,224
6,231
6,241
6,254
6,266
6,279
6,291
6,304
6,316
6,329
6,341

46,000
6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
7,100
7,113
7,125
7,138
7,150
7,163
7,175

At
least

And you are —

47,000
7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
7,350
7,363
7,375
7,388
7,400
7,413
7,425

45,000

43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950

But
less
than

44,000
6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
6,600
6,613
6,625
6,638
6,650
6,663
6,675

42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950

At
least

If line 27
(taxable
income) is —

And you are —

48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950

48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000

49,000
7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141
6,149
6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209

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

7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
7,850
7,863
7,875
7,888
7,900
7,913
7,925

6,354
6,366
6,379
6,391
6,404
6,416
6,429
6,441
6,454
6,466
6,479
6,491
6,504
6,516
6,529
6,541
6,554
6,566
6,579
6,591

49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950

49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000

(Continued on next page)

- 68 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950

50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000

51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000

6,666
6,674
6,681
6,689
6,696
6,704
6,711
6,719
6,726
6,734
6,741
6,749
6,756
6,764
6,771
6,779
6,786
6,794
6,801
6,809

8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

7,354
7,366
7,379
7,391
7,404
7,416
7,429
7,441
7,454
7,466
7,479
7,491
7,504
7,516
7,529
7,541
7,554
7,566
7,579
7,591

52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950

53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

6,816
6,824
6,831
6,839
6,846
6,854
6,861
6,869
6,876
6,884
6,891
6,899
6,906
6,914
6,921
6,929
6,936
6,944
6,951
6,959

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

7,604
7,616
7,629
7,641
7,654
7,666
7,679
7,691
7,704
7,716
7,729
7,741
7,754
7,766
7,779
7,791
7,804
7,816
7,829
7,841

54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950

54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000

7,116
7,124
7,131
7,139
7,146
7,154
7,161
7,169
7,176
7,184
7,191
7,199
7,206
7,214
7,221
7,229
7,236
7,244
7,251
7,259

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

8,104
8,116
8,129
8,141
8,154
8,166
8,179
8,191
8,204
8,216
8,229
8,241
8,254
8,266
8,279
8,291
8,304
8,316
8,329
8,341

6,966
6,974
6,981
6,989
6,996
7,004
7,011
7,019
7,026
7,034
7,041
7,049
7,056
7,064
7,071
7,079
7,086
7,094
7,101
7,109

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

7,854
7,866
7,879
7,891
7,904
7,916
7,929
7,941
7,954
7,966
7,979
7,991
8,004
8,016
8,029
8,041
8,054
8,066
8,079
8,091

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950

55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950

56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

7,566
7,574
7,581
7,589
7,596
7,604
7,611
7,619
7,626
7,634
7,641
7,649
7,656
7,664
7,671
7,679
7,686
7,694
7,701
7,709

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

8,854
8,866
8,879
8,891
8,904
8,916
8,929
8,941
8,954
8,966
8,979
8,991
9,004
9,016
9,029
9,041
9,054
9,066
9,079
9,091

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

7,716
7,724
7,731
7,739
7,746
7,754
7,761
7,769
7,776
7,784
7,791
7,799
7,806
7,814
7,821
7,829
7,836
7,844
7,851
7,859

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

9,104
9,116
9,129
9,141
9,154
9,166
9,179
9,191
9,204
9,216
9,229
9,241
9,254
9,266
9,279
9,291
9,304
9,316
9,329
9,341

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

7,866
7,874
7,881
7,889
7,896
7,904
7,911
7,919
7,926
7,934
7,941
7,949
7,956
7,964
7,971
7,979
7,986
7,994
8,001
8,009

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

9,354
9,366
9,379
9,391
9,404
9,416
9,429
9,441
9,454
9,466
9,479
9,491
9,504
9,516
9,529
9,541
9,554
9,566
9,579
9,591

57,000
9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

7,266
7,274
7,281
7,289
7,296
7,304
7,311
7,319
7,326
7,334
7,341
7,349
7,356
7,364
7,371
7,379
7,386
7,394
7,401
7,409

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

8,354
8,366
8,379
8,391
8,404
8,416
8,429
8,441
8,454
8,466
8,479
8,491
8,504
8,516
8,529
8,541
8,554
8,566
8,579
8,591

55,000
9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

At
least

And you are —

56,000
9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

54,000

52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950

But
less
than

And you are —

53,000
8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950

At
least

If line 27
(taxable
income) is —

57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950

57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000

58,000
9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

7,416
7,424
7,431
7,439
7,446
7,454
7,461
7,469
7,476
7,484
7,491
7,499
7,506
7,514
7,521
7,529
7,536
7,544
7,551
7,559

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

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

8,604
8,616
8,629
8,641
8,654
8,666
8,679
8,691
8,704
8,716
8,729
8,741
8,754
8,766
8,779
8,791
8,804
8,816
8,829
8,841

58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950

58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000

(Continued on next page)

- 69 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950

59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000

60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000

8,016
8,024
8,031
8,039
8,046
8,054
8,061
8,069
8,076
8,084
8,091
8,099
8,106
8,114
8,121
8,129
8,136
8,144
8,151
8,159

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

9,604
9,616
9,629
9,641
9,654
9,666
9,679
9,691
9,704
9,716
9,729
9,741
9,754
9,766
9,779
9,791
9,804
9,816
9,829
9,841

61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950

62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000

10,354
10,366
10,379
10,391
10,404
10,416
10,429
10,441
10,454
10,466
10,479
10,491
10,504
10,516
10,529
10,541
10,554
10,566
10,579
10,591

65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

8,166
8,174
8,181
8,189
8,196
8,204
8,211
8,219
8,226
8,234
8,241
8,249
8,256
8,264
8,271
8,279
8,286
8,294
8,301
8,309

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

9,854
9,866
9,879
9,891
9,904
9,916
9,929
9,941
9,954
9,966
9,979
9,991
10,004
10,016
10,029
10,041
10,054
10,066
10,079
10,091

63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950

63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000

8,466
8,474
8,481
8,489
8,496
8,504
8,511
8,519
8,526
8,534
8,541
8,549
8,556
8,564
8,571
8,579
8,586
8,594
8,601
8,609

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

8,316
8,324
8,331
8,339
8,346
8,354
8,361
8,369
8,376
8,384
8,391
8,399
8,406
8,414
8,421
8,429
8,436
8,444
8,451
8,459

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

10,104
10,116
10,129
10,141
10,154
10,166
10,179
10,191
10,204
10,216
10,229
10,241
10,254
10,266
10,279
10,291
10,304
10,316
10,329
10,341

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950

64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

8,916
8,924
8,931
8,939
8,946
8,954
8,961
8,969
8,976
8,984
8,991
8,999
9,006
9,014
9,021
9,029
9,036
9,044
9,051
9,059

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

11,104
11,116
11,129
11,141
11,154
11,166
11,179
11,191
11,204
11,216
11,229
11,241
11,254
11,266
11,279
11,291
11,304
11,316
11,329
11,341

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

9,066
9,074
9,081
9,089
9,096
9,104
9,111
9,119
9,126
9,134
9,141
9,149
9,156
9,164
9,171
9,179
9,186
9,194
9,201
9,209

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

11,354
11,366
11,379
11,391
11,404
11,416
11,429
11,441
11,454
11,466
11,479
11,491
11,504
11,516
11,529
11,541
11,554
11,566
11,579
11,591

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

9,216
9,224
9,231
9,239
9,246
9,254
9,261
9,269
9,276
9,284
9,291
9,299
9,306
9,314
9,321
9,329
9,336
9,344
9,351
9,359

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

11,604
11,616
11,629
11,641
11,654
11,666
11,679
11,691
11,704
11,716
11,729
11,741
11,754
11,766
11,779
11,791
11,804
11,816
11,829
11,841

66,000
11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

8,616
8,624
8,631
8,639
8,646
8,654
8,661
8,669
8,676
8,684
8,691
8,699
8,706
8,714
8,721
8,729
8,736
8,744
8,751
8,759

11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

10,604
10,616
10,629
10,641
10,654
10,666
10,679
10,691
10,704
10,716
10,729
10,741
10,754
10,766
10,779
10,791
10,804
10,816
10,829
10,841

64,000
11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

But
less
than

And you are —

65,000
11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

63,000

61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950

But
less
than

62,000
10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950

At
least

If line 27
(taxable
income) is —

And you are —

66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950

66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000

67,000
12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

8,766
8,774
8,781
8,789
8,796
8,804
8,811
8,819
8,826
8,834
8,841
8,849
8,856
8,864
8,871
8,879
8,886
8,894
8,901
8,909

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

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

10,854
10,866
10,879
10,891
10,904
10,916
10,929
10,941
10,954
10,966
10,979
10,991
11,004
11,016
11,029
11,041
11,054
11,066
11,079
11,091

67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950

67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000

(Continued on next page)

- 70 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

11,854
11,866
11,879
11,891
11,904
11,916
11,929
11,941
11,954
11,966
11,979
11,991
12,004
12,016
12,029
12,041
12,054
12,066
12,079
12,091

71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950

68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950

68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000

69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000

9,369
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,351
13,365
13,379
13,393
13,407
13,421
13,435

70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000

13,938
13,950
13,963
13,975
13,988
14,000
14,013
14,025
14,038
14,050
14,063
14,075
14,088
14,100
14,113
14,125
14,138
14,150
14,163
14,175

10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356

12,604
12,616
12,629
12,641
12,654
12,666
12,679
12,691
12,704
12,716
12,729
12,741
12,754
12,766
12,779
12,791
12,804
12,816
12,829
12,841

74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950

13,438
13,450
13,463
13,475
13,488
13,500
13,513
13,525
13,538
13,550
13,563
13,575
13,588
13,600
13,613
13,625
13,638
13,650
13,663
13,675

9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856

13,449
13,463
13,477
13,491
13,505
13,519
13,533
13,547
13,561
13,575
13,589
13,603
13,617
13,631
13,645
13,659
13,673
13,687
13,701
13,715

12,104
12,116
12,129
12,141
12,154
12,166
12,179
12,191
12,204
12,216
12,229
12,241
12,254
12,266
12,279
12,291
12,304
12,316
12,329
12,341

72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950

72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000

9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106

13,729
13,743
13,757
13,771
13,785
13,799
13,813
13,827
13,841
13,855
13,869
13,883
13,897
13,911
13,925
13,939
13,953
13,967
13,981
13,995

12,354
12,366
12,379
12,391
12,404
12,416
12,429
12,441
12,454
12,466
12,479
12,491
12,504
12,516
12,529
12,541
12,554
12,566
12,579
12,591

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950

73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000

14,688
14,700
14,713
14,725
14,738
14,750
14,763
14,775
14,788
14,800
14,813
14,825
14,838
14,850
14,863
14,875
14,888
14,900
14,913
14,925

10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106

14,849
14,863
14,877
14,891
14,905
14,919
14,933
14,947
14,961
14,975
14,989
15,003
15,017
15,031
15,045
15,059
15,073
15,087
15,101
15,115

13,354
13,366
13,379
13,391
13,404
13,416
13,429
13,441
13,454
13,466
13,479
13,491
13,504
13,516
13,529
13,541
13,554
13,566
13,579
13,591

14,938
14,950
14,963
14,975
14,988
15,000
15,013
15,025
15,038
15,050
15,063
15,075
15,088
15,100
15,113
15,125
15,138
15,150
15,163
15,175

11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356

15,129
15,143
15,157
15,171
15,185
15,199
15,213
15,227
15,241
15,255
15,269
15,283
15,297
15,311
15,325
15,339
15,353
15,367
15,381
15,395

13,604
13,616
13,629
13,641
13,654
13,666
13,679
13,691
13,704
13,716
13,729
13,741
13,754
13,766
13,779
13,791
13,804
13,816
13,829
13,841

15,188
15,200
15,213
15,225
15,238
15,250
15,263
15,275
15,288
15,300
15,313
15,325
15,338
15,350
15,363
15,375
15,388
15,400
15,413
15,425

11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606

15,409
15,423
15,437
15,451
15,465
15,479
15,493
15,507
15,521
15,535
15,549
15,563
15,577
15,591
15,605
15,619
15,633
15,647
15,661
15,675

13,854
13,866
13,879
13,891
13,904
13,916
13,929
13,941
13,954
13,966
13,979
13,991
14,004
14,016
14,029
14,041
14,054
14,066
14,079
14,091

75,000
14,188
14,200
14,213
14,225
14,238
14,250
14,263
14,275
14,288
14,300
14,313
14,325
14,338
14,350
14,363
14,375
14,388
14,400
14,413
14,425

10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606

14,289
14,303
14,317
14,331
14,345
14,359
14,373
14,387
14,401
14,415
14,429
14,443
14,457
14,471
14,485
14,499
14,513
14,527
14,541
14,555

12,854
12,866
12,879
12,891
12,904
12,916
12,929
12,941
12,954
12,966
12,979
12,991
13,004
13,016
13,029
13,041
13,054
13,066
13,079
13,091

73,000
13,688
13,700
13,713
13,725
13,738
13,750
13,763
13,775
13,788
13,800
13,813
13,825
13,838
13,850
13,863
13,875
13,888
13,900
13,913
13,925

But
less
than

And you are —

74,000
14,009
14,023
14,037
14,051
14,065
14,079
14,093
14,107
14,121
14,135
14,149
14,163
14,177
14,191
14,205
14,219
14,233
14,247
14,261
14,275

72,000

70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950

And you are —

71,000
13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,350
13,363
13,375
13,388
13,400
13,413
13,425

69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950

But
less
than

If line 27
(taxable
income) is —

75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950

75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000

76,000
14,438
14,450
14,463
14,475
14,488
14,500
14,513
14,525
14,538
14,550
14,563
14,575
14,588
14,600
14,613
14,625
14,638
14,650
14,663
14,675

10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856

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

14,569
14,583
14,597
14,611
14,625
14,639
14,653
14,667
14,681
14,695
14,709
14,723
14,737
14,751
14,765
14,779
14,793
14,807
14,821
14,835

13,104
13,116
13,129
13,141
13,154
13,166
13,179
13,191
13,204
13,216
13,229
13,241
13,254
13,266
13,279
13,291
13,304
13,316
13,329
13,341

76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950

76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000

(Continued on next page)

- 71 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

15,438
15,450
15,463
15,475
15,488
15,500
15,513
15,525
15,538
15,550
15,563
15,575
15,588
15,600
15,613
15,625
15,638
15,650
15,663
15,675

11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856

14,104
14,116
14,129
14,141
14,154
14,166
14,179
14,191
14,204
14,216
14,229
14,241
14,254
14,266
14,279
14,291
14,304
14,316
14,329
14,341

80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950

77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950

77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000

78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000

79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000

16,188
16,200
16,213
16,225
16,238
16,250
16,263
16,275
16,288
16,300
16,313
16,325
16,338
16,350
16,363
16,375
16,388
16,400
16,413
16,425

12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606

14,854
14,866
14,879
14,891
14,904
14,916
14,929
14,941
14,954
14,966
14,979
14,991
15,004
15,016
15,029
15,041
15,054
15,066
15,079
15,091

83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950

15,688
15,700
15,713
15,725
15,738
15,750
15,763
15,775
15,788
15,800
15,813
15,825
15,838
15,850
15,863
15,875
15,888
15,900
15,913
15,925

11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106

15,969
15,983
15,997
16,011
16,025
16,039
16,053
16,067
16,081
16,095
16,109
16,123
16,137
16,151
16,165
16,179
16,193
16,207
16,221
16,235

14,354
14,366
14,379
14,391
14,404
14,416
14,429
14,441
14,454
14,466
14,479
14,491
14,504
14,516
14,529
14,541
14,554
14,566
14,579
14,591

81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950

81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000

12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356

16,249
16,263
16,277
16,291
16,305
16,319
16,333
16,347
16,361
16,375
16,389
16,403
16,417
16,431
16,445
16,459
16,473
16,487
16,501
16,515

14,604
14,616
14,629
14,641
14,654
14,666
14,679
14,691
14,704
14,716
14,729
14,741
14,754
14,766
14,779
14,791
14,804
14,816
14,829
14,841

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950

82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000

16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180
17,194
17,208
17,222

13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356

17,369
17,383
17,397
17,411
17,425
17,439
17,453
17,467
17,481
17,495
17,509
17,523
17,537
17,551
17,565
17,579
17,593
17,607
17,621
17,635

15,604
15,616
15,629
15,641
15,654
15,666
15,679
15,691
15,704
15,716
15,729
15,741
15,754
15,766
15,779
15,791
15,804
15,816
15,829
15,841

17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460
17,474
17,488
17,502

13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606

17,649
17,663
17,677
17,691
17,705
17,719
17,733
17,747
17,761
17,775
17,789
17,803
17,817
17,831
17,845
17,859
17,873
17,887
17,901
17,915

15,854
15,866
15,879
15,891
15,904
15,916
15,929
15,941
15,954
15,966
15,979
15,991
16,004
16,016
16,029
16,041
16,054
16,066
16,079
16,091

17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740
17,754
17,768
17,782

13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856

17,929
17,943
17,957
17,971
17,985
17,999
18,013
18,027
18,041
18,055
18,069
18,083
18,097
18,111
18,125
18,139
18,153
18,167
18,181
18,195

16,104
16,116
16,129
16,141
16,154
16,166
16,179
16,191
16,204
16,216
16,229
16,241
16,254
16,266
16,279
16,291
16,304
16,316
16,329
16,341

84,000
16,438
16,450
16,463
16,475
16,488
16,500
16,513
16,525
16,538
16,550
16,563
16,575
16,588
16,600
16,613
16,625
16,638
16,650
16,663
16,675

12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856

16,809
16,823
16,837
16,851
16,865
16,879
16,893
16,907
16,921
16,935
16,949
16,963
16,977
16,991
17,005
17,019
17,033
17,047
17,061
17,075

15,104
15,116
15,129
15,141
15,154
15,166
15,179
15,191
15,204
15,216
15,229
15,241
15,254
15,266
15,279
15,291
15,304
15,316
15,329
15,341

82,000
15,938
15,950
15,963
15,975
15,988
16,000
16,013
16,025
16,038
16,050
16,063
16,075
16,088
16,100
16,113
16,125
16,138
16,150
16,163
16,175

But
less
than

And you are —

83,000
16,529
16,543
16,557
16,571
16,585
16,599
16,613
16,627
16,641
16,655
16,669
16,683
16,697
16,711
16,725
16,739
16,753
16,767
16,781
16,795

81,000

79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950

Single

80,000
15,689
15,703
15,717
15,731
15,745
15,759
15,773
15,787
15,801
15,815
15,829
15,843
15,857
15,871
15,885
15,899
15,913
15,927
15,941
15,955

78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950

But
less
than

If line 27
(taxable
income) is —

And you are —

84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950

84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000

85,000
16,688
16,700
16,713
16,725
16,738
16,750
16,763
16,775
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
16,914
16,928
16,942

12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106

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

17,089
17,103
17,117
17,131
17,145
17,159
17,173
17,187
17,201
17,215
17,229
17,243
17,257
17,271
17,285
17,299
17,313
17,327
17,341
17,355

15,354
15,366
15,379
15,391
15,404
15,416
15,429
15,441
15,454
15,466
15,479
15,491
15,504
15,516
15,529
15,541
15,554
15,566
15,579
15,591

85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950

85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000

(Continued on next page)

- 72 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020
18,034
18,048
18,062

13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106

16,354
16,366
16,379
16,391
16,404
16,416
16,429
16,441
16,454
16,466
16,479
16,491
16,504
16,516
16,529
16,541
16,554
16,566
16,579
16,591

89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950

86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950

86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000

87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000

88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000

18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860
18,874
18,888
18,902

14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856

17,104
17,116
17,129
17,141
17,154
17,166
17,179
17,191
17,204
17,216
17,229
17,241
17,254
17,266
17,279
17,291
17,304
17,316
17,329
17,341

92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950

18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300
18,314
18,328
18,342

14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356

18,489
18,503
18,517
18,531
18,545
18,559
18,573
18,587
18,601
18,615
18,629
18,643
18,657
18,671
18,685
18,699
18,713
18,727
18,741
18,755

16,604
16,616
16,629
16,641
16,654
16,666
16,679
16,691
16,704
16,716
16,729
16,741
16,754
16,766
16,779
16,791
16,804
16,816
16,829
16,841

90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950

90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000

14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606

18,769
18,783
18,797
18,811
18,825
18,839
18,853
18,867
18,881
18,895
18,909
18,923
18,937
18,951
18,965
18,979
18,993
19,007
19,021
19,035

16,854
16,866
16,879
16,891
16,904
16,916
16,929
16,941
16,954
16,966
16,979
16,991
17,004
17,016
17,029
17,041
17,054
17,066
17,079
17,091

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950

91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000

19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700
19,714
19,728
19,742

15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606

19,889
19,903
19,917
19,931
19,945
19,959
19,973
19,987
20,001
20,015
20,029
20,043
20,057
20,071
20,085
20,099
20,113
20,127
20,141
20,155

17,854
17,866
17,879
17,891
17,904
17,916
17,929
17,941
17,954
17,966
17,979
17,991
18,004
18,016
18,029
18,041
18,054
18,066
18,079
18,091

19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980
19,994
20,008
20,022

15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856

20,169
20,183
20,197
20,211
20,225
20,239
20,253
20,267
20,281
20,295
20,309
20,323
20,337
20,351
20,365
20,379
20,393
20,407
20,421
20,435

18,104
18,116
18,129
18,141
18,154
18,166
18,179
18,191
18,204
18,216
18,229
18,241
18,254
18,266
18,279
18,291
18,304
18,316
18,329
18,341

20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260
20,274
20,288
20,302

15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106

20,449
20,463
20,477
20,491
20,505
20,519
20,533
20,547
20,561
20,575
20,589
20,603
20,617
20,631
20,645
20,659
20,673
20,687
20,701
20,715

18,354
18,366
18,379
18,391
18,404
18,416
18,429
18,441
18,454
18,466
18,479
18,491
18,504
18,516
18,529
18,541
18,554
18,566
18,579
18,591

93,000
18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140
19,154
19,168
19,182

14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106

19,329
19,343
19,357
19,371
19,385
19,399
19,413
19,427
19,441
19,455
19,469
19,483
19,497
19,511
19,525
19,539
19,553
19,567
19,581
19,595

17,354
17,366
17,379
17,391
17,404
17,416
17,429
17,441
17,454
17,466
17,479
17,491
17,504
17,516
17,529
17,541
17,554
17,566
17,579
17,591

91,000
18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580
18,594
18,608
18,622

But
less
than

And you are —

92,000
19,049
19,063
19,077
19,091
19,105
19,119
19,133
19,147
19,161
19,175
19,189
19,203
19,217
19,231
19,245
19,259
19,273
19,287
19,301
19,315

90,000

88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950

And you are —

89,000
18,209
18,223
18,237
18,251
18,265
18,279
18,293
18,307
18,321
18,335
18,349
18,363
18,377
18,391
18,405
18,419
18,433
18,447
18,461
18,475

87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950

But
less
than

If line 27
(taxable
income) is —

93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950

93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000

94,000
19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420
19,434
19,448
19,462

15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356

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

19,609
19,623
19,637
19,651
19,665
19,679
19,693
19,707
19,721
19,735
19,749
19,763
19,777
19,791
19,805
19,819
19,833
19,847
19,861
19,875

17,604
17,616
17,629
17,641
17,654
17,666
17,679
17,691
17,704
17,716
17,729
17,741
17,754
17,766
17,779
17,791
17,804
17,816
17,829
17,841

94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950

94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000

(Continued on next page)

- 73 -

2010 Tax Table – Continued
If line 27
(taxable
income) is —
At
least

But
less
than

If line 27
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540
20,554
20,568
20,582

16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356

18,604
18,616
18,629
18,641
18,654
18,666
18,679
18,691
18,704
18,716
18,729
18,741
18,754
18,766
18,779
18,791
18,804
18,816
18,829
18,841

97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950

95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950

95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000

96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100
21,114
21,128
21,142

16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856

21,289
21,303
21,317
21,331
21,345
21,359
21,373
21,387
21,401
21,415
21,429
21,443
21,457
21,471
21,485
21,499
21,513
21,527
21,541
21,555

19,104
19,116
19,129
19,141
19,154
19,166
19,179
19,191
19,204
19,216
19,229
19,241
19,254
19,266
19,279
19,291
19,304
19,316
19,329
19,341

99,000 99,050
99,050 99,100
99,100 99,150
99,150 99,200
99,200 99,250
99,250 99,300
99,300 99,350
99,350 99,400
99,400 99,450
99,450 99,500
99,500 99,550
99,550 99,600
99,600 99,650
99,650 99,700
99,700 99,750
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000

21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380
21,394
21,408
21,422

16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106

21,569
21,583
21,597
21,611
21,625
21,639
21,653
21,667
21,681
21,695
21,709
21,723
21,737
21,751
21,765
21,779
21,793
21,807
21,821
21,835

19,354
19,366
19,379
19,391
19,404
19,416
19,429
19,441
19,454
19,466
19,479
19,491
19,504
19,516
19,529
19,541
19,554
19,566
19,579
19,591

97,000
20,729
20,743
20,757
20,771
20,785
20,799
20,813
20,827
20,841
20,855
20,869
20,883
20,897
20,911
20,925
20,939
20,953
20,967
20,981
20,995

96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950

But
less
than

If line 27
(taxable
income) is —

And you are —

97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000

But
less
than

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660
21,674
21,688
21,702

17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
17,319
17,331
17,344
17,356

19,604
19,616
19,629
19,641
19,654
19,666
19,679
19,691
19,704
19,716
19,729
19,741
19,754
19,766
19,779
19,791
19,804
19,816
19,829
19,841

99,000

98,000
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820
20,834
20,848
20,862

16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606

21,009
21,023
21,037
21,051
21,065
21,079
21,093
21,107
21,121
21,135
21,149
21,163
21,177
21,191
21,205
21,219
21,233
21,247
21,261
21,275

18,854
18,866
18,879
18,891
18,904
18,916
18,929
18,941
18,954
18,966
18,979
18,991
19,004
19,016
19,029
19,041
19,054
19,066
19,079
19,091

98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950

98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000

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

- 74 -

$100,000
or over —
use
Form 1040

21,849
21,863
21,877
21,891
21,905
21,919
21,933
21,947
21,961
21,975
21,989
22,003
22,017
22,031
22,045
22,059
22,073
22,087
22,101
22,115

General Information
How to avoid common mistakes. Mistakes can delay your refund or

result in notices being sent to you.
• Make sure you entered the correct name and social security
number (SSN) for each person you claim as a dependent on line 6c.
Check that each dependent’s name and SSN agrees with his or her
social security card. For each child under age 17 who is a qualifying
child for the child tax credit, make sure you checked the box in line
6c, column (4).
• Check your math, especially for the earned income credit
(EIC), child tax credit, taxable social security benefits, deduction
for exemptions, taxable income, federal income tax withheld, total
payments, and refund or amount you owe.
• Be sure you used the correct method to figure your tax. See the
instructions for line 28 beginning on page 30.
• Be sure to enter your SSN in the space provided on page 1 of
Form 1040A. If you are married filing a joint or separate return, also
enter your spouse’s SSN. Be sure to enter your SSN in the space
next to your name. Check that your name and SSN agree with your
social security card.
• Print your name and address at the top of Form 1040A. Enter
your (and your spouse’s) name in the same order as shown on your
last return.
• If you live in an apartment, be sure to include your apartment
number in your address.
• Enter your standard deduction on line 24. See page 30 to find
the amount to enter on line 24.
• If you are taking the EIC, be sure you used the correct column
of the EIC Table for your filing status and the number of children
you have.
• Remember to sign and date Form 1040A and enter your
occupation(s).
• Attach your Form(s) W-2 and any other required forms and
schedules. Put all forms and schedules in the proper order. See
Attach Required Forms and Schedules on page 62.
• If you owe tax and are paying by check or money order, be
sure to include all the required information on your payment. See
the instructions for line 48 on page 61 for details.
• Do not file more than one original return for the same year,
even if you have not gotten your refund or have not heard from the
IRS since you filed. Filing more than one original return for the
same year, or sending in more than one copy of the same return
(unless we ask you to do so), could delay your refund.
What are your rights as a taxpayer? You have the right to be

treated fairly, professionally, promptly, and courteously by IRS
employees. Our goal at the IRS is to protect your rights so that you
will have the highest confidence in the integrity, efficiency, and
fairness of our tax system. To ensure that you always receive such
treatment, you should know about the many rights you have at each
step of the tax process. For details, see Pub. 1.
Innocent spouse relief. Generally, both you and your spouse are

each responsible for paying the full amount of tax, interest, and
penalties on your joint return. However, you may qualify for relief
from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false
deductions or credits, (b) you are divorced, separated, or no longer
living with your spouse, or (c) given all the facts and circumstances,
it would not be fair to hold you liable for the tax. You may also
qualify for relief if you were a married resident of a community
property state, but did not file a joint return and are now liable for an
underpaid or understated tax. To request relief, you generally must
file Form 8857 no later than 2 years after the date on which the IRS
first attempted to collect the tax from you. Do not file Form 8857
with your Form 1040A. For more information, see Pub. 971 and
Form 8857 or you can call the Innocent Spouse office toll-free at
1-866-897-4270.

How long should records be kept? Keep a copy of your tax return,

worksheets you used, and records of all items appearing on it (such
as Forms W-2 and 1099) until the statute of limitations runs out for
that return. Usually, this is 3 years from the date the return was due
or filed or 2 years from the date the tax was paid, whichever is later.
You should keep some records longer. For example, keep property
records as long as they are needed to figure the basis of the original
or replacement property. For more details, see Pub. 552.
Income tax withholding and estimated tax payments for 2011. If

the amount you owe or the amount you overpaid is large, you may
want to file a new Form W-4 with your employer to change the
amount of income tax withheld from your 2011 pay. For details on
how to complete Form W-4, see Pub. 919. If you have pension or
annuity income, use Form W-4P. If you receive certain government
payments (such as unemployment compensation or social security
benefits) you can have tax withheld from those payments by giving
the payer Form W-4V.

TIP

You can use the IRS Withholding Calculator at www.
irs.gov/individuals, instead of Pub. 919 or the worksheets included with Form W-4 or W-4P, to determine
whether you need to have your withholding increased or

decreased.
In general, you do not have to make estimated tax payments if
you expect that your 2011 tax return will show a tax refund or a tax
balance due of less than $1,000. If your total estimated tax for 2011
is $1,000 or more, see Form 1040-ES. It has a worksheet you can
use to see if you have to make estimated tax payments. See Pub. 505
for more details.
How do you amend your tax return? File Form 1040X to change a

return you already filed. Generally, Form 1040X must be filed
within 3 years after the date the original return was filed or within 2
years after the date the tax was paid, whichever is later. But you
may have more time to file Form 1040X if you live in a federally
declared disaster area or you are physically or mentally unable to
manage your financial affairs. See Pub. 556 for details.
How do you make a gift to reduce debt held by the public? If you

wish to do so, make a check payable to “Bureau of the Public Debt.”
You can send it to: Bureau of the Public Debt, Department G, P.O.
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
check with your income tax return when you file. Do not add your
gift to any tax you may owe. See page 61 for details on how to pay
any tax you owe.

TIP

If you itemize your deductions for 2011, you may be
able to deduct this gift.

Do both the name and social security number (SSN) on your tax
forms agree with your social security card? If not, certain deduc-

tions and credits may be reduced or disallowed, your refund may be
delayed, and you may not receive credit for your social security
earnings. If your Form W-2 shows an incorrect SSN or name, notify
your employer or the form-issuing agent as soon as possible to
make sure your earnings are credited to your social security record.
If the name or SSN on your social security card is incorrect, call the
Social Security Administration at 1-800-772-1213.
Secure your tax records from identity theft. Identity theft occurs

when someone uses your personal information such as your name,
social security number (SSN), or other identifying information,
without your permission, to commit fraud or other crimes. An
identity thief may use your SSN to get a job or may file a tax return
using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,

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• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive
a notice from the IRS, respond right away to the name and phone
number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but
you think you are at risk due to a lost or stolen purse or wallet,
questionable credit card activity or credit report, etc., contact the
IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or
a systemic problem, or are seeking help in resolving tax problems
that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can
reach TAS by calling the National Taxpayer Advocate helpline at
1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common
form is the act of sending an email to a user falsely claiming to be an
established legitimate enterprise in an attempt to scam the user into
surrendering private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request detailed personal information
through email or ask taxpayers for the PIN numbers, passwords, or
similar secret access information for their credit card, bank, or other
financial accounts.
If you receive an unsolicited email claiming to be from the IRS,
forward this message to: [email protected]. You may also report
misuse of the IRS name, logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll-free at
1-800-366-4484. You can forward suspicious emails to the Federal
Trade Commission at: [email protected] or contact them at www.ftc.
gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov and enter “identity theft” in the search box to learn
more about identity theft and how to reduce your risk.
Need a copy of your tax return? If you do, use Form 4506. There is

a $57 fee (subject to change) for each return requested. If your main
home, principal place of business, or tax records are located in a
federally declared disaster area, this fee will be waived. If you want
a free transcript of your tax return or account, use Form 4506-T or
4506T-EZ or call us at 1-800-908-9946.
Death of a taxpayer. If a taxpayer died before filing a return for

2010, the taxpayer’s spouse or personal representative may have to
file and sign a return for that taxpayer. A personal representative
can be an executor, administrator, or anyone who is in charge of the
deceased taxpayer’s property. If the deceased taxpayer did not have
to file a return but had tax withheld, a return must be filed to get a
refund. The person who files the return must enter “Deceased,” the
deceased taxpayer’s name, and the date of death across the top of
the return. If this information is not provided, it may delay the
processing of the return.
If your spouse died in 2010 and you did not remarry in 2010, or
if your spouse died in 2011 before filing a return for 2010, you can
file a joint return. A joint return should show your spouse’s 2010
income before death and your income for all of 2010. Enter “Filing
as surviving spouse” in the area where you sign the return. If
someone else is the personal representative, he or she must also
sign.
The surviving spouse or personal representative should
promptly notify all payers of income, including financial institutions, of the taxpayer’s death. This will ensure the proper reporting
of income earned by the taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should not be used for tax years
after the year of death, except for estate tax return purposes.
Claiming a refund for a deceased taxpayer. If you are filing a
joint return as a surviving spouse, you only need to file the tax
return to claim the refund. If you are a court-appointed representa-

tive, file the return and include a copy of the certificate that shows
your appointment. All other filers requesting the deceased
taxpayer’s refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 78) or see
Pub. 559.
Past due returns. The integrity of our tax system and well-being of

our country depend, to a large degree, on the timely filing and
payment of taxes by each individual, family, and business in this
country. Those choosing not to file and pay their fair share increase
the burden on the rest of us to support our schools, maintain and
repair roadways, and the many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should file a tax return; some
don’t file because they expect a refund; and some don’t file because
they owe taxes. Encourage your family, neighbors, friends, and
coworkers to do their fair share by filing their federal tax returns
and paying any tax due on time.
If you or someone you know needs to file past due tax returns,
use TeleTax topic 153 (see page 78) or visit IRS.gov and click on
“Individuals” for help in filing those returns. Send the return to the
address that applies to you in the latest Form 1040A instruction
booklet. For example, if you are filing a 2007 return in 2011, use the
address on the last page of these instructions. However, if you got
an IRS notice, mail the return to the address in the notice.

Other Ways To Get Help
Send your written tax questions to the IRS. You should get an

answer in about 30 days. For the mailing address, call us at
1-800-829-1040 (hearing impaired customers with access to TTY/
TDD equipment may call 1-800-829-4059). Do not send questions
with your return.
Research your tax questions online. You can find answers to many

of your tax questions online in several ways by accessing the IRS
website at www.irs.gov/help and then clicking on “Help with Tax
Questions.” Here are some of the methods you may want to try.
• Frequently asked questions. This section contains an extensive
list of questions and answers. You can select your question by
category or keyword.
• Tax trails. This is an interactive section which asks questions
you can answer by selecting “Yes” or “No.”
• Tax topics. This is an online version of the TeleTax topics
listed on pages 78 and 79.
Interactive Tax Assistant (ITA). The ITA provides answers to
a limited number of tax law questions using a probe and response
process. You can access ITA at www.irs.gov/ita.
Free help with your return. Free help in preparing your return is

available nationwide from IRS-sponsored volunteers. These volunteers are trained and certified to prepare federal income tax returns
by passing an IRS test. The Volunteer Income Tax Assistance
(VITA) program is designed to help low-income taxpayers. The
Tax Counseling for the Elderly (TCE) program is designed to assist
taxpayers age 60 or older with their tax return preparation. VITA/
TCE tax preparation sites must adhere to strict quality standards
necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE
locations nationwide. Volunteers will help you with claiming the
credits and deductions you may be entitled to. If you are a member
of the military, you can also get assistance on military tax benefits,
such as combat zone benefits, at an office within your installation.
For more information on these programs, go to IRS.gov and enter
keyword “VITA” in the upper right corner. Or, call us at
1-800-829-1040. To find the nearest AARP Tax-Aide site, visit
AARP’s website at www.aarp.org/money/taxaide or call
1-888-227-7669.
When you go for help, take proof of identity and social security
numbers (or individual taxpayer identification numbers) for your
spouse, your dependents, and yourself. Also take a copy of your
2009 tax return (if available), all your Forms W-2, 1099, and 1098

- 76 -

for 2010, and any other information about your 2010 income and
expenses.
Everyday tax solutions. You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers.
An employee can explain IRS letters, request adjustments to your
account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go
to www.irs.gov/localcontacts or look in the phone book under
“United States Government, Internal Revenue Service.”
IRS videos. The IRS Video portal www.IRSvideos.gov contains
video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video clips
of tax topics, archived versions of live panel discussions and
Webinars, as well as audio archives of tax practitioner phone forums.
Help for people with disabilities. Telephone help is available using
TTY/TDD equipment by calling 1-800-829-4059. Braille materials
are available at libraries that have special services for people with
disabilities.
Tax services in other languages. To better serve taxpayers whose
native language is not English, we have products and services in
various languages.
For Spanish speaking taxpayers, we have:
• Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and
• www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the
following languages.
• Spanish.
• Chinese.
• Vietnamese.
• Korean.
• Russian.
To get a copy of this CD/DVD, call the National Distribution
Center at 1-800-829-3676 and ask for Pub. 4580 in your language.

TIP

The IRS Taxpayer Assistance Centers provide
over-the-phone interpreter assistance in more than 170
different languages. To find the number, see Everyday
tax solutions on this page.

Interest and Penalties
What if you file or pay late? The IRS can charge you interest and

penalties on the amount you owe.

If you file late, the penalty is usually 5% of the amount due for
each month or part of a month your return is late, unless you have a
reasonable explanation. If you do, include it with your return. The
penalty can be as much as 25% of the tax due (15% per month up to
a maximum of 75% if the failure to file is fraudulent). We will
charge you interest on the penalty from the due date of the return
(including extensions). If your return is more than 60 days late, the
minimum penalty will be $135 or the amount of any tax you owe,
whichever is smaller.
If you pay your taxes late, the penalty is usually 1⁄2 of 1% of the
unpaid amount for each month or part of a month the tax is not paid.
The penalty can be as much as 25% of the unpaid amount. It applies
to any unpaid tax on the return. This penalty is in addition to interest
charges on late payments.
Are there other penalties? Yes. Other penalties can be imposed for

negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud.
We will charge you interest on these penalties from the due date of
the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false
statement. See Pub. 17 for details on some of these penalties.
In addition to any other penalties, the law imposes a penalty of
$5,000 for filing a frivolous return. A frivolous return is one that
does not contain information needed to figure the correct tax or
shows a substantially incorrect tax, because you take a frivolous
position or desire to delay or interfere with the tax laws. This
includes altering or striking out the preprinted language above the
space where you sign. For a list of positions identified as frivolous,
see Notice 2010-33, 2010-17 I.R.B. 609, available at www.irs.gov/
irb/2010-17_IRB/ar13.html.

- 77 -

Refund Information
You can go online to check the status
of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed
Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
Go to IRS.gov and click on Where’s My Refund. Have a
copy of your tax return handy. You will need to provide
the following information from your return:

• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of your refund.

TIP

Refunds are sent out weekly on Fridays. If you check
the status of your refund and are not given the date it
will be issued, please wait until the next week before
checking back.

If you do not have Internet access, call:

• 1-800-829-1954 during the hours shown on page 80, or
• 1-800-829-4477 24 hours a day, 7 days a week, for automated

refund information.

Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3
years from the date the return was due (including extensions).
Refund information also is available in Spanish at www.irs.gov/
espanol and the phone numbers listed above.

What Is TeleTax?
Recorded Tax Information

Topics by Internet

Recorded tax information is available 24 hours a day, 7 days a
week. Select the number of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil handy to take notes.

TeleTax topics are also available through the IRS website at
IRS.gov.

TeleTax Topics
All topics are available in Spanish.
Topic
No.

Subject

Topic
No.
Subject
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection

IRS Help Available
101

102
103
104
105
107

IRS services — Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs
Tax assistance for individuals with
disabilities and the hearing impaired
Tax help for small businesses and
self-employed
Taxpayer Advocate Service — Help
for problem situations
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures

151
152
153
154
155
156
157
158
159

Your appeal rights
Refund information
What to do if you haven’t filed your
tax return
Forms W-2 and Form
1099-R — What to do if not
received
Forms and publications — How to
order
Copy of your tax return — How to
get one
Change of address — How to notify
IRS
Ensuring proper credit of payments
Prior year(s) Form W-2 — How to
get a copy of

201
202
203
204
205
206
253
254
255

The collection process
Tax payment options
Failure to pay child support and
federal nontax and state income tax
obligations
Offers in compromise
Innocent spouse relief (and
separation of liability and equitable
relief)
Dishonored payments

304
305
306
307
308
309
310

Which Forms To File
352
356

Alternative Filing Methods
Substitute tax forms
How to choose a paid tax preparer
Self-select PIN signature method for
online registration

412
413
414
415

When, where, and how to file
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax
Backup withholding
Amended returns
Roth IRA contributions
Coverdell education savings
accounts

- 78 -

Which form — 1040, 1040A, or
1040EZ?
Decedents
Types of Income

401
403
404
407
409
410
411

General Information
301
303

Topic
No.
Subject
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)

416
417
418
419
420
421
423
424
425
427
429

Wages and salaries
Interest received
Dividends
Business income
Capital gains and losses
Pensions and annuities
Pensions — The general rule and the
simplified method
Lump-sum distributions
Rollovers from retirement plans
Rental income and expenses
Renting residential and vacation
property
Farming and fishing income
Earnings for clergy
Unemployment compensation
Gambling income and expenses
Bartering income
Scholarship and fellowship grants
Social security and equivalent
railroad retirement benefits
401(k) plans
Passive activities — Losses and
credits
Stock options
Traders in securities (information
for Form 1040 filers)

TeleTax Topics
(Continued)
Topic
No.
Subject
430 Exchange of policyholder interest
for stock
431 Canceled debt — Is it taxable or not?
Adjustments to Income
451
452
453
455
456
457
458

Individual retirement arrangements
(IRAs)
Alimony paid
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction

Topic
No.
Subject
607 Adoption credit
608 Excess social security and RRTA
tax withheld
610 Retirement savings contributions
credit
611 First-time homebuyer
credit — Purchases made in 2008
612 First-time homebuyer
credit — Purchases made in 2009
and 2010

Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Contributions
Casualty and theft losses
Miscellaneous expenses
Business use of home
Business use of car
Business travel expenses
Business entertainment expenses
Educational expenses
Employee business expenses
Casualty, disaster, and theft losses
Tax Computation

551
552
553
554
556
557
558

Standard deduction
Tax and credits figured by the IRS
Tax on a child’s investment income
Self-employment tax
Alternative minimum tax
Tax on early distributions from
traditional and Roth IRAs
Tax on early distributions from
retirement plans
Tax Credits

601
602

Earned income credit (EIC)
Child and dependent care credit

Electronic Media Filers — 1099
Series and Related Information
Returns

IRS Notices
651
652
653

Itemized Deductions
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515

Topic
No.
Subject
760 FICA tax refunds for “medical
residents” — Employee claims
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
763 The “Affordable Care Act” of 2010
offers employers new tax deductions
and credits

701
703
704
705

Notices — What to do
Notice of underreported
income — CP 2000
IRS notices and bills, penalties, and
interest charges

801
802

Basis of Assets, Depreciation,
and Sale of Assets

805

Sale of your home
Basis of assets
Depreciation
Installment sales
Employer Tax Information

751
752
753
754
755
756
757
758

759

Social security and Medicare
withholding rates
Form W-2 — Where, when, and how
to file
Form W-4 — Employee’s
Withholding Allowance Certificate
Form W-5 — Advance earned
income credit
Employer identification number
(EIN) — How to apply
Employment taxes for household
employees
Form 941 and 944 — Deposit
requirements
Form 941 — Employer’s Quarterly
Federal Tax Return and Form
944 — Employer’s Annual Federal
Tax Return
A new tax exemption and business
credit are available for qualified
employers under “The HIRE Act”
of 2010

- 79 -

803
804

Who must file magnetically
Applications, forms, and
information
Waivers and extensions
Test files and combined federal and
state filing
Electronic filing of information
returns
Tax Information for Aliens and
U.S. Citizens Living Abroad

851
856
857
858

Resident and nonresident aliens
Foreign tax credit
Individual taxpayer identification
number (ITIN) — Form W-7
Alien tax clearance
Tax Information for Residents
of Puerto Rico (in Spanish
only)

901
902
903
904

Is a person with income from
Puerto Rican sources required to file
a U.S. federal income tax return?
Credits and deductions for taxpayers
with Puerto Rican source income
that is exempt from U.S. tax
Federal employment tax in Puerto
Rico
Tax assistance for residents of
Puerto Rico

Topic numbers are effective
January 1, 2011.

Calling the IRS

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
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.

TIP

If you want to check the status of your 2010 refund, see Refund Information on
page 78.

Before You Call

Evaluation of services provided. The IRS uses several methods to

IRS representatives care about the quality of the service provided to
you, our customer. You can help us provide accurate, complete
answers to your questions by having the following information
available.
• The tax form, schedule, or notice to which your question
relates.
• The facts about your particular situation. The answer to the
same question often varies from one taxpayer to another because of
differences in their age, income, whether they can be claimed as a
dependent, etc.
• The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the
following information, which you should also have available.
• Your social security number.
• The amount of refund and filing status shown on your tax
return.
• The “Caller ID Number” shown at the top of any notice you
received.
• Your personal identification number (PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
• Your ZIP code.
If you are asking for an installment agreement to pay your tax,
you will be asked for the highest amount you can pay each month
and the date on which you can pay it.

evaluate our telephone service. One method is to record telephone
calls for quality purposes only. A random sample of recorded calls
is selected for review through the quality assurance process. Other
methods include listening to live calls in progress and random
selection of customers for participation in a customer satisfaction
survey.

Making the Call
Call 1-800-829-1040 (hearing impaired customers with access to
TTY/TDD equipment may call 1-800-829-4059). Our menu allows
you to speak your responses or use your keypad to select a menu
option. After receiving your menu selection, the system will direct
your call to the appropriate assistance.

Before You Hang Up
If you do not fully understand the answer you receive, or you feel
our representative may not fully understand your question, our
representative needs to know this. He or she will be happy to take
additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of federal
income tax. If we should make an error in answering your question,
you are still responsible for the payment of the correct tax. Should
this occur, however, you will not be charged any penalty.

- 80 -

Quick and Easy Access to Tax Help and Tax
Products
TIP

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

Internet

Phone

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

Online services and help. Go to IRS.gov to obtain information on:

• Free File — Use free tax software to prepare and e-file your tax
return at www.irs.gov/freefile.
• Interactive Tax Assistant — Provides answers to a limited
number of tax law questions using a probe and response process.
• Online Services — Conduct business with the IRS electronically.
• Taxpayer Advocate Service — Helps taxpayers resolve
problems with the IRS.
• Where’s My Refund — Your refund status anytime from anywhere.
• Free Tax Return Preparation — Free tax assistance and preparation.
• Recent Tax Changes — Highlights on newly enacted tax law.
• Innocent Spouses — Tax information for innocent spouses.
• Disaster Tax Relief — Tax relief provisions for disaster situations.
• Identity Theft and Your Tax Records — Safeguard your identity and tax records.
• Online Payment Agreement (OPA) Application — Online
agreements.
• Applying for Offers in Compromise — Information on offers
in compromise.
View and download products. Click on “Forms and Publications”
or go to www.irs.gov/formspubs to:
• View or download current and previous year tax products.
• Order current year tax products online.
The Forms and Publications page provides links to access and
acquire both electronic and print media. Additionally, the “Search”
function provides basic and advanced search capabilities for published products available on IRS.gov.
Online ordering of products. To order tax products delivered by
mail, go to www.irs.gov/formspubs.
• For current year products, click on “Forms and publications by
U.S. mail.”
• For tax products on a DVD, click on “Tax products on DVD
(Pub. 1796).” See DVD on this page.
TIP

To get information, forms, and publications in Spanish,
go to www.irs.gov/espanol.

Tax forms and publications. Call 1-800-TAX-FORM

(1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10
working days.
Tax help and questions. Call 1-800-829-1040.

Hearing Impaired TTY/TDD. Call 1-800-829-4059.
TeleTax information - 24 hour tax information. Call
1-800-829-4477. See pages 78 and 79 for topic numbers and details.
Refund hotline. Call 1-800-829-1954.
National Taxpayer Advocate helpline. Call 1-877-777-4778.

Walk-In
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
county government offices, and credit unions
have reproducible tax products available to photocopy or print from
a DVD.

Mail
You can order forms, instructions, and publications by completing the order blank on page 84.
You should receive your order within 10 days
after we receive your request.

DVD
Buy IRS Pub. 1796, IRS Tax Products DVD,
from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy
the DVD for $30 (plus a $6 handling fee). Price
and handling fee are subject to change. The first release will ship
early January 2011 and the final release will ship early March 2011.
Other ways to get help. See page 76 for information.

- 81 -

Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of
1974, and the Paperwork Reduction Act of 1980 require that when
we ask you for information we must first tell you our legal right to
ask for the information, why we are asking for it, and how it will be
used. We must also tell you what could happen if we do not receive
it and whether your response is voluntary, required to obtain a
benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this
tax return. It also applies to any questions we need to ask you so we
can complete, correct, or process your return; figure your tax; and
collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code
sections 6001, 6011, and 6012(a), and their regulations. They say
that you must file a return or statement with us for any tax you are
liable for. Your response is mandatory under these sections. Code
section 6109 requires you to provide your identifying number on
the return. This is so we know who you are, and can process your
return and other papers. You must fill in all parts of the tax form that
apply to you. But, you do not have to check the boxes for the
Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law.
We ask for tax return information to carry out the tax laws of the
United States. We need it to figure and collect the right amount of
tax.
If you do not file a return, do not provide the information we ask
for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to
disallow the exemptions, exclusions, credits, deductions, or adjustments shown on your tax return. This could make the tax higher or
delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as
stated in Code section 6103. However, Code section 6103 allows or

requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code.
For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and
to cities, states, the District of Columbia, and U.S. commonwealths
or possessions to carry out their tax laws. We may disclose your tax
information to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain
information needed to determine the amount of or to collect the tax
you owe. We may disclose your tax information to the Comptroller
General of the United States to permit the Comptroller General to
review the Internal Revenue Service. We may disclose your tax
information to committees of Congress; federal, state, and local
child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for
and the repayment of loans. We may also disclose this information
to other countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we
ask you for other information. If you have any questions about the
rules for filing and giving information, please call or visit any
Internal Revenue Service office.
We welcome comments on forms. We try to create forms and

instructions that can be easily understood. Often this is difficult to
do because our tax laws are very complex. For some people with
income mostly from wages, filling in the forms is easy. For others
who have businesses, pensions, stocks, rental income, or other
investments, it is more difficult.
If you have suggestions for making this form simpler, we would
be happy to hear from you. You can email us at *[email protected].
(The asterisk must be included in the address.) Enter “Forms Comment” on the subject line. Or you can write to the Internal Revenue
Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send your return to this address.
Instead, see the last page of these instructions.

- 82 -

Estimates of Taxpayer Burden
The table below shows burden estimates based on current statutory
requirements as of November 15, 2010, for taxpayers filing a 2010
Form 1040, 1040A, or 1040EZ tax return. Time spent and
out-of-pocket costs are presented separately. Time burden is broken
out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred
by taxpayers to prepare and submit their tax returns. Examples
include tax return preparation and submission fees, postage and
photocopying costs, and tax preparation software costs. While these
estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and
filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and do not
necessarily reflect a “typical” case. For instance, the estimated
average time burden for all taxpayers filing a Form 1040, 1040A, or
1040EZ is 18 hours, with an average cost of $240 per return. This
average includes all associated forms and schedules, across all
preparation methods and taxpayer activities. The average burden
for taxpayers filing Form 1040 is about 23 hours and $300; for

taxpayers filing Form 1040A, it is about 9 hours and $130; and for
taxpayers filing Form 1040EZ, it is about 7 hours and $60.
Within each of these estimates there is significant variation in
taxpayer activity. For example, nonbusiness taxpayers are expected
to have an average burden of about 12 hours and $160, while
business taxpayers are expected to have an average burden of about
32 hours and $410. Similarly, tax preparation fees and other
out-of-pocket costs vary extensively depending on the tax situation
of the taxpayer, the type of software or professional preparer used,
and the geographic location.
The estimates of burden below do not reflect any future legislative changes after November 15, 2010, that may affect the 2010 tax
year. Any changes to burden estimates will be included in the
annual Paperwork Reduction Act submission from the IRS to the
Office of Management and Budget (OMB) and will be made publicly available on www.reginfo.gov.
If you have comments concerning the time and cost estimates
below, you can contact us at either one of the addresses shown
under We welcome comments on forms on page 82.

Estimated Average Taxpayer Burden for Individuals by Activity
Average Time Burden (Hours)
Primary Form Filed or
Type of Taxpayer

All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness***
Business*** . . .

Percentage
of Returns

Total
Time*

Record
Keeping

Tax
Planning

Form
Completion

Form
Submission

All
Other

Average
Cost
(Dollars)**

.....

100

18

8

2

4

1

3

$240

.....
.....
.....

70
19
11

23
9
7

11
3
2

3
1
1

5
2
2

1
1
1

3
1
1

300
130
60

.....
.....

69
31

12
32

5
17

2
4

3
6

1
1

2
4

160
410

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

- 83 -

Order Form for Forms
and Publications

The most frequently ordered forms and publications are listed on the order form below. You
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.

For faster ways of getting the items you need, go to www.irs.gov/formspubs.

TIP

How To Use the Order Form
Circle the items you need on the order form below. Use the blank
spaces to order items not listed. If you need more space, attach a
separate sheet of paper.
Print or type your name and address accurately in the space
provided below to ensure delivery of your order. Enclose the order
form in an envelope and mail it to the IRS address shown on this
page. You should receive your order within 10 days after receipt of
your request.
▲

Do not send your tax return to the address shown on this
page. Instead, see the last page.

Mail Your Order Form To:

Cut here

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

▲

Save Money and Time by Going Online!
Download or order these and other tax products at www.irs.gov/formspubs

Order Form

Name

Please print.
Postal mailing address

Apt./Suite/Room

City

State

ZIP code
International postal code

Foreign country
Daytime phone number
(

Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.

)

1040

Schedule F
(1040)

1040-ES
(2011)

4684

8863

Pub. 523

Pub. 554

Pub. 946

Schedule A
(1040)

Schedule H
(1040)

1040-V

4868

9465

Pub. 525

Pub. 575

Pub. 970

Schedule B
(1040A or
1040)

Schedule J
(1040)

1040X

5405

Pub. 1

Pub. 526

Pub. 583

Pub. 972

Schedule C
(1040)

Schedule L
(1040A or
1040)

2106

6251

Pub. 17

Pub. 527

Pub. 587

Pub. 4681

Schedule
C-EZ (1040)

Schedule M
(1040A or
1040)

2441

8283

Pub. 334

Pub. 529

Pub. 590

Schedule D
(1040)

Schedule R
(1040A or
1040)

3903

8606

Pub. 463

Pub. 535

Pub. 596

Schedule D-1 Schedule SE
(1040)
(1040)

4506

8812

Pub. 501

Pub. 547

Pub. 910

Schedule E
(1040)

1040A

4506-T

8822

Pub. 502

Pub. 550

Pub. 915

Schedule EIC
(1040A or
1040)

1040EZ

4562

8829

Pub. 505

Pub. 551

Pub. 919

- 84 -

Major Categories of Federal Income and Outlays for Fiscal Year 2009
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2009.

Income

Outlays*

Social security, Medicare,
and unemployment and other
retirement taxes
25%

Borrowing to
cover deficit
40%

Corporate
income taxes
4%

Personal income
taxes
26%

Law enforcement and
general government
2%

Excise, customs, estate,
gift, and miscellaneous
taxes
5%

On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal
for the fiscal year that begins the following October. The budget
plan sets forth the President’s proposed receipts, spending, and the
surplus or deficit for the Federal Government. The plan includes
recommendations for new legislation as well as recommendations
to change, eliminate, and add programs. After receiving the
President’s proposal, the Congress reviews it and makes changes. It
first passes a budget resolution setting its own targets for receipts,
outlays, and the surplus or deficit. Next, individual spending and
revenue bills that are consistent with the goals of the budget resolution are enacted.
In fiscal year 2009 (which began on October 1, 2008, and ended
on September 30, 2009), federal income was $2.105 trillion and
outlays were $3.518 trillion, leaving a deficit of $1.413 trillion.

Footnotes for Certain Federal Outlays
1. Social security, Medicare, and other retirement: These
programs provide income support for the retired and disabled and
medical care for the elderly.

Social security,
Medicare, and other
retirement 1
34%

Social
programs 4
21%
National defense,
Physical, human,
veterans, and foreign
Net interest on
and community
affairs 2
the debt
development 3
22%
5%
15%
*The percentages for outlays do not total 100% due to rounding.

2. National defense, veterans, and foreign affairs: About 22%
of outlays were to equip, modernize, and pay our armed forces and
to fund national defense activities; about 3% were for veterans
benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
3. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct
assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space,
energy, and general science programs.
4. Social programs: About 13% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining
outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages on this page exclude undistributed offsetting receipts, which were $93 billion in fiscal year 2009. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.

- 85 -

Index to Instructions
A

Address change . . . . . . . . . . . . . . .
Addresses of Internal Revenue Service
Centers . . . . . . . . . . . . . . . . . .
Alaska Permanent Fund dividends . . .
Alien . . . . . . . . . . . . . . . . . . . . .
Allocated tip income . . . . . . . . . . .
Alternative minimum tax . . . . . . . . .
Amended return . . . . . . . . . . . . . .
Amount you owe . . . . . . . . . . . . .
Annuities . . . . . . . . . . . . . . . . . .

. . . . . . 13
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

Last Page
. . . . 24
..... 7
. . . . 20
. . . . 31
. . . . 75
. . . . 60
. . . . 22

B

Blindness . . . . . . . . . . . . . . . . . . . . . . . . 30

C

Capital gain distributions . . . . . . . . . . . . . 21,
Nominee . . . . . . . . . . . . . . . . . . . . . . .
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child tax credits . . . . . . . . . . . . . 16, 33, 36,
Common mistakes, how to avoid . . . . . . . . . .
Community property states . . . . . . . . . . . . .
Credit for the elderly or the disabled . . . . . . .

31
21
31
59
75
20
32

D

Death of a taxpayer . . . . . . . . . . . . . . . . . . 76
Death of spouse . . . . . . . . . . . . . . . . . . 15, 76
Debt held by the public, gift to reduce . . . . . . 75
Deductions for contributions to an individual
retirement arrangement (IRA) . . . . . . . . . . 26
Dependent care benefits . . . . . . . . . . . . . . . 20
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 16
Standard deduction for . . . . . . . . . . . . . . . 30
Direct deposit of refund . . . . . . . . . . . . . . . 59
Disclosure, Privacy, and Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . . . . . . 82
Dividends:
Nominee . . . . . . . . . . . . . . . . . . . . . . . 21
Ordinary dividends . . . . . . . . . . . . . . . . . 21
Qualified dividends . . . . . . . . . . . . . . . . . 21
Dual-status aliens . . . . . . . . . . . . . . . . . . 7, 14

E

Earned income credit (EIC)
Combat pay, nontaxable .
Education credits . . . . . . .
Educator expenses . . . . . .
Elderly persons:
Credit for . . . . . . . . . .
Standard deduction for . .
Electronic filing (e-file) . .

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

37-58
. . 39
. . 33
. . 26

. . . . . . . . . . . . . 32
. . . . . . . . . . . . . 30
5, 7, 11, 13, 59, 60, 62,
81
Estimated tax payments . . . . . . . . . . . . . 36, 75
Excess social security and tier 1 RRTA tax
withheld . . . . . . . . . . . . . . . . . . . . . . . 59
Exemptions . . . . . . . . . . . . . . . . . . . . . 15-19
Extension of time to file . . . . . . . . . . . . . . . . 7
Extensions of time to file . . . . . . . . . . . . . . 59

F

Filing requirements . . . . . . . . . .
Filing status — which box to check
Foreign accounts and trusts . . . . .
Foreign-source income . . . . . . . .

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

. 7-10
13-15
. . 20
. . 20

Form 1040A or Form 1040? . . . . . . . . . . . . . 12
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 20
Forms W-2, 1098, and 1099, where to report certain
items from . . . . . . . . . . . . . . . . . . . . . . 11
Forms, how to get . . . . . . . . . . . . . . . . . 81, 84
Free File . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Free tax help . . . . . . . . . . . . . . . . . . . . . . 81

H

Head of household . . . . . . . . . . . . . . . . . . . 14
Help (free) . . . . . . . . . . . . . . . . . . . . . . . 76
How to comment on forms . . . . . . . . . . . . . 82

I

Identity theft . . . . . . . . . . . . . . . . . .
Income . . . . . . . . . . . . . . . . . . . . . .
Income tax withheld (federal) . . . . . . . .
Individual retirement arrangement (IRA):
Contributions to . . . . . . . . . . . . . . .
Distributions from . . . . . . . . . . . . .
Individual taxpayer identification number
Injured spouse claim . . . . . . . . . . . . .
Innocent spouse relief . . . . . . . . . . . . .
Installment payments . . . . . . . . . . . . .
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . .
Interest — late payment of tax . . . . . . . .
Itemized deductions . . . . . . . . . . . . . .

. . . . 75
. . 20-26
. . . . 36
.
.
.
.
.
.

.
.
.
.
.
.

. . 26
21-22
. . 13
. . 59
. . 75
. . 61

.
.
.
.

.
.
.
.

. . 20
. . 21
61, 77
... 9

L

Line instructions for Form 1040A . . . . . . . . . 13
Living abroad, U.S. citizens and resident
aliens . . . . . . . . . . . . . . . . . . . . . . . . . 20
Lump-sum distributions . . . . . . . . . . . . . . . 23

M

Making work pay credit. . . .
Married persons:
Filing joint returns . . . . .
Filing separate returns . . .
Living apart . . . . . . . . .
Message From Commissioner

. . . . . . . . . . . . 36
.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

13
14
14
. 2

N

Name change . . . . . . . . . . . . . . . . . . . . 13, 75
Name, address, and social security number . . . 13
Nonresident alien . . . . . . . . . . . . . . . 7, 13, 14

O

Publications:
How to get . . . . . . . . . . . . . . . . . . . . . . 84
Publications, how to get . . . . . . . . . . . . . . . 81

Q

Qualified dividends . . . . . . . . . . . . . . . . . . 21
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . . . 31

R

Railroad retirement benefits:
Treated as a pension . . . . . . . . . . .
Treated as social security . . . . . . . .
Recordkeeping . . . . . . . . . . . . . . . .
Refund information . . . . . . . . . . . . .
Refund of tax . . . . . . . . . . . . . . . . .
Refund offset . . . . . . . . . . . . . . . . .
Refunds of state and local income taxes
Resident aliens . . . . . . . . . . . . . . . .
Retirement savings contributions credit .
Rights of taxpayers . . . . . . . . . . . . .
Rollovers . . . . . . . . . . . . . . . . . . .
Rounding off to whole dollars . . . . . .

S

Salaries . . . . . . . . . . . . . . . . . . . . .
Schedule L . . . . . . . . . . . . . . . . . .
Schedule M . . . . . . . . . . . . . . . . . .
Scholarship and fellowship grants . . . .
Sign your return . . . . . . . . . . . . . . .
Single person . . . . . . . . . . . . . . . . .
Social security benefits . . . . . . . . . . .
Social security number . . . . . . . . . . .
Standard deduction . . . . . . . . . . . . .
State and local income taxes, refunds of
Student loan interest deduction . . . . . .

T

Table of contents . . . . . . . . . .
Tax assistance . . . . . . . . . . . .
Tax figured by the IRS . . . . . . .
Tax table . . . . . . . . . . . . . . . .
Tax-exempt interest . . . . . . . . .
Telephone assistance — federal tax
information . . . . . . . . . . . . .
TeleTax . . . . . . . . . . . . . . . .
Third party designee . . . . . . . .
Tip income . . . . . . . . . . . . . .
Tuition and fees . . . . . . . . . . .

Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Order form . . . . . . . . . . . . . . . . . . . . . . . 84

U

P

W

Payments, amount you owe . . . . .
Penalty:
Estimated tax . . . . . . . . . . . .
Late filing . . . . . . . . . . . . . .
Late payment . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . .
Pensions and annuities . . . . . . . .
Preparer, tax return . . . . . . . . . .
Presidential election — $3 check-off
Private delivery services . . . . . . .
Public debt, gift to reduce the . . . .

- 86 -

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Unemployment compensation . . . . . . . . . . . . 24
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . 20
What’s new . . . . . . . . . . . . . . . . . . . . . . . . 6
Where to file . . . . . . . . . . . . . . . . . . Last Page
Who can use Form 1040A . . . . . . . . . . . . . . 12
Who must use Form 1040 . . . . . . . . . . . . . . 12
Who should file . . . . . . . . . . . . . . . . . . . . . 7
Widows and widowers, qualifying . . . . . . . . . 14
Withholding and estimated tax payments for
2010 . . . . . . . . . . . . . . . . . . . . . . . . . . 75

Where Do You
File?

Mail your return to the address shown below that
applies to you. If you want to use a private delivery
service, see page 7.

TIP

Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is oversized
(for example, it is over 1⁄4’’ thick). Also, include
your complete return address.

THEN use this address if you:
IF you live in...

Are not enclosing a check or money
order...

Are enclosing a check or money
order...

Florida* or Georgia*

Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901-0015

Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017

Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0015

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New
Mexico, Oregon, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0015

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota,
Montana, Nebraska, North Dakota, Oklahoma, South Dakota,
Wisconsin

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0015

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode
Island, Virginia, West Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015

Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011

Connecticut, Maine, Massachusetts, New Hampshire, New Jersey,
New York, North Carolina**, Pennsylvania, South Carolina**,
Vermont

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

A foreign country, U.S. possession or territory***, or use an APO or
FPO address, or file Form 2555, 2555 – EZ, or 4563, or are a
dual-status alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 USA

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 USA

*If you live in Florida or Georgia, are not enclosing a check or money order, and are filing after June 30, 2011, use: Department of the Treasury,
Internal Revenue Service, Kansas City, MO 64999-0015.
**If you live in North Carolina or South Carolina, are enclosing a check or money order, and are filing after June 30, 2011, use: Internal Revenue
Service, P.O. Box 105017, Atlanta, GA 30348-5017.
***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.