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NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
2011
makes doing your taxes
faster and easier.
is the fast, safe, and free
way to prepare and e-file
your taxes. See
www.irs.gov/freefile.
Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see Options for e-filing your returns in these
instructions or click on IRS e-file at IRS.gov.
NEW FORMS
You may have to report your capital gains and losses
on new Form 8949 and report the totals on
Schedule D. If you have foreign financial assets, you
may have to file new Form 8938.
MAILING YOUR RETURN
If you file a paper return, you may be mailing it to a
different address this year.
FUTURE DEVELOPMENTS
The IRS has created a page on IRS.gov for information
about Form 1040 and its instructions at
www.irs.gov/form1040. Information about any
future developments affecting Form 1040 (such as
legislation enacted after we release it) will be posted
on that page.
IRS
Nov 28, 2011
For details on these and other changes, see
What’s New in these instructions.
Department of the Treasury Internal Revenue Service IRS.gov
Cat. No. 24811V
A Message From
the Commissioner
Dear Taxpayer,
As we enter the 2012 tax filing season, the IRS is always looking to find new
and innovative ways to help you get your tax questions answered. The newest is
our smartphone application, IRS2Go, which can be downloaded for free. You
can do a number of things with this app, such as checking the status of your tax
refund or subscribing to tax tips.
We also continue to enhance our website, IRS.gov, which is the most
convenient way to get tax information. We also post videos on YouTube to help
taxpayers understand their tax obligations. Check these out at www.youtube.
com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent
source of tax information.
Keep in mind that a number of federal tax incentives that were enacted in
2009 as part of the American Recovery and Reinvestment Act are still in effect
for 2011. These include the American opportunity credit and the expanded
earned income credit. Make sure to check to see if you qualify for these and
other important deductions and credits.
Remember that the fastest, safest and easiest way to get your refund is to
e-file and use direct deposit. E-file has become so popular that nearly eight out
of 10 individual taxpayers now e-file their return. It’s now the first choice for
about 112 million taxpayers.
Taxpayers below a certain income level can qualify to use free tax
preparation software through the Free File program. Plus, everyone can e-file
for free using a fillable form available at IRS.gov.
We know that it takes time to prepare and file a tax return, but the IRS wants
to help you fulfill your tax obligations and will continue to go the extra mile to
provide assistance.
Sincerely,
Douglas H. Shulman
The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and by applying the tax law with integrity and fairness to all.
- 2 -
Table of Contents
Department
of the
Treasury
Internal
Revenue
Service
Contents
Page
Taxpayer Advocate Service . . . . . . . . . . . . 4
Suggestions for Improving the IRS
(Taxpayer Advocacy Panel) . . . . . . . . . . 4
Contents
Page
2011 Earned Income Credit (EIC)
Table . . . . . . . . . . . . . . . . . . . . . . . . 52
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 69
IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Amount You Owe . . . . . . . . . . . . . . . . 71
What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6
Third Party Designee . . . . . . . . . . . . . . 72
Filing Requirements . . . . . . . . . . . . . . . . . . 7
Sign Your Return . . . . . . . . . . . . . . . . . 72
Do You Have To File? . . . . . . . . . . . . . . 7
Assemble Your Return . . . . . . . . . . . . . 73
When and Where Should You File? . . . . 7
2011 Tax Table . . . . . . . . . . . . . . . . . . 74
Where To Report Certain Items
From 2011 Forms W-2, 1097,
1098, and 1099 . . . . . . . . . . . . . . . . . 10
2011 Tax Computation Worksheet . . . . 86
General Information . . . . . . . . . . . . . . . . . 87
Line Instructions for Form 1040 . . . . . . . . 12
Refund Information . . . . . . . . . . . . . . . 90
Name and Address . . . . . . . . . . . . . . . . 12
What Is TeleTax? . . . . . . . . . . . . . . . . . 90
Social Security Number (SSN) . . . . . . . 12
Calling the IRS . . . . . . . . . . . . . . . . . . . 92
Presidential Election Campaign Fund . 12
Quick and Easy Access to Tax Help
and Tax Forms and Publications . . . . 93
Filing Status . . . . . . . . . . . . . . . . . . . . . 12
Exemptions . . . . . . . . . . . . . . . . . . . . . 14
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . 94
Income . . . . . . . . . . . . . . . . . . . . . . . . . 19
Order Form for Forms and Publications . 96
Adjusted Gross Income . . . . . . . . . . . . 28
Major Categories of Federal Income
and Outlays For Fiscal Year 2010 . . . . 97
Tax and Credits . . . . . . . . . . . . . . . . . . 33
Other Taxes . . . . . . . . . . . . . . . . . . . . . 42
Payments . . . . . . . . . . . . . . . . . . . . . . . 44
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2011 Tax Rate Schedules . . . . . . . . . . . . . 98
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
The Taxpayer Advocate Service Is Here To Help
Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is your voice at the
IRS. Our job is to ensure that every taxpayer is treated 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 haven’t been able to solve on
your own. Remember, the worst thing you can do is nothing at
all!
TAS can help if you can’t resolve your problem with the IRS
and:
• Your problem is causing financial difficulties for you,
your family, or your business.
• You face (or your business is facing) an immediate threat
of adverse action.
• You’ve tried repeatedly to contact the IRS but no one has
responded to you, or the IRS hasn’t responded by the date
promised.
If you qualify for our help, we’ll do everything we can to get
your problem resolved. You’ll be assigned to one advocate
who will be with you at every turn. We have offices in every
state, the District of Columbia, and Puerto Rico. Although
TAS is independent within the IRS, our advocates know how
to work with the IRS to get your problems resolved. And our
services are always free.
If you think TAS might be able to help you, call your local
advocate, whose number is in your phone book and on our
website at www.irs.gov/advocate. You can also call our
toll-free number at 1-877-777-4778.
TAS also handles large-scale or systemic problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to us through our Systemic Advocacy
Management System at www.irs.gov/advocate.
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) are independent from
the IRS. Some clinics serve individuals whose income is below
a certain level and who need to resolve a tax problem. These
clinics provide professional representation before the IRS or in
court on audits, appeals, tax collection disputes, and other
issues for free or for a small fee. Some clinics can provide
information about taxpayer rights and responsibilities in many
different languages for individuals who speak English as a
second language. For more information and to find a clinic
near you, see the LITC page on www.irs.gov/advocate or IRS
Publication 4134, Low Income Taxpayer Clinic List. This
publication is also available by calling 1-800-829-3676 or at
your local IRS office.
As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our online tax toolkit at www.
TaxpayerAdvocate.irs.gov can help you understand these
rights.
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
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Options for e-filing your returns—safely, quickly, and easily.
Why do 80% of Americans file their taxes electronically?
• Security—The IRS uses the latest encryption technology to safeguard your information.
• Flexible Payments—File early; pay by April 17.
• Greater Accuracy—Fewer errors mean faster processing.
• Quick Receipt—Receive an acknowledgment that your return was
accepted.
Go Green—Reduce the amount of paper used.
•
• It’s Free—through Free File.
• Faster Refunds—Get your refund faster by e-filing
using direct deposit.
IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the 110 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 more than 1 billion e-filed tax returns safely
and securely. There’s no paper return to be lost or
stolen.
Starting January 1, 2012, many tax return preparers will
be required to use IRS e-file. If you are asked if you want
to e-file, just give it a try. IRS e-file is now the norm, not
the exception. Most states also use electronic filing.
Free e-file Help Available Nationwide
Volunteers are available in communities nationwide
providing free tax assistance to low to moderate income
(generally under $50,000 in adjusted gross income) and
elderly taxpayers (age 60 and older). At selected sites,
taxpayers can input and electronically file their own tax
return with the assistance from an IRS-certified volunteer.
See Free Tax Return Assistance near the end of these
instructions for additional information or visit IRS.gov
(Keyword: VITA) for a VITA/TCE site near you!
Everyone Can Free File
If your adjusted gross income was $57,000 or less in
2011, 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
For information about any additional changes to the 2011 tax law or any other developments
affecting Form 1040 or its instructions, go to www.irs.gov/form1040.
Due date of return. File Form 1040 by
after December 31, 2008, and ending
before May 1, 2010. See the instructions
for line 67.
must report half of it on your 2011 return
and the rest on your 2012 return. See the
instructions for lines 16a and 16b.
Repayment of first-time homebuyer credit.
Health savings accounts (HSAs) and
Archer MSAs. The additional tax on distri-
April 17, 2012. The due date is April 17,
instead of April 15, because April 15 is a
Sunday and April 16 is the Emancipation
Day holiday in the District of Columbia.
Capital gains and losses. In most cases,
you must report your capital gains and
losses on new Form 8949 and report the
totals on Schedule D. If you sold a covered
security in 2011, your broker will send you
a Form 1099-B (or substitute statement)
that shows your basis. This will help you
complete Form 8949. Generally, a covered
security is a security acquired after 2010.
See the instructions for line 13.
Self-employed health insurance deduction.
This deduction is no longer allowed on
Schedule SE. However, you can still take it
on Form 1040, line 29. See the instructions
for line 29 for more information about this
deduction.
Alternative minimum tax (AMT)
exemption amount increased. The AMT
exemption amount has increased to
$48,450 ($74,450 if married filing jointly
or a qualifying widow(er); $37,225 if married filing separately).
First-time homebuyer credit. To claim the
first-time homebuyer credit for 2011, you
(or your spouse if married) must have been
a member of the uniformed services or Foreign Service or an employee of the intelligence community on qualified official
extended duty outside the United States for
at least 90 days during the period beginning
If you have to repay the credit, you may be
able to do so without attaching Form 5405.
See the instructions for line 59b.
Standard mileage rates. The 2011 rate for
business use of your vehicle is increased to
51 cents a mile (551⁄2 cents a mile after June
30, 2011). The 2011 rate for use of your
vehicle to get medical care or to move is
increased to 19 cents a mile (231⁄2 cents a
mile after June 30, 2011). In addition, beginning in 2011, you may use the business
standard mileage rate for a vehicle used for
hire, such as a taxicab.
Roth IRAs. If you converted or rolled over
an amount to a Roth IRA in 2010 and did
not elect to report the taxable amount on
your 2010 return, you generally must report
half of it on your 2011 return and the rest
on your 2012 return. Report the amount
that is taxable on your 2011 return on line
15b (for conversions from IRAs) or 16b
(for rollovers from qualified retirement
plans, other than from a designated Roth
account). See the instructions for lines 15a
and 15b and lines 16a and 16b.
Designated Roth accounts. If you rolled
over an amount from a 401(k) or 403(b)
plan to a designated Roth account in 2010
and did not elect to report the taxable
amount on your 2010 return, you generally
- 6 -
butions from HSAs and Archer MSAs not
used for qualified medical expenses has increased to 20% for distributions after 2010.
See Form 8889 or Form 8853 (and the instructions) for details.
Foreign financial assets. If you had foreign
financial assets in 2011, you may have to
file new Form 8938 with your return.
Check www.irs.gov/form8938 for details.
Schedule L. Schedule L is no longer in use.
You do not need it to figure your 2011 standard deduction. Instead, see the instructions for line 40.
Expired tax benefits. The making work
pay credit has expired. You cannot claim it
on your 2011 return. Schedule M is no
longer in use.
You cannot claim the alternative motor
vehicle credit for a vehicle you bought after
2010, unless the vehicle is a new fuel cell
motor vehicle. See Form 8910 and its instructions.
Mailing your return. If you are filing a pa-
per 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? at the end of
these instructions.
Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must file
a return. U.S. citizens who lived in or had
income from a U.S. possession should see
Pub. 570. Residents of Puerto Rico can use
TeleTax topic 901 to see if they must file.
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.
• Earned income credit.
• Additional child tax credit.
• American opportunity credit.
• First-time homebuyer credit.
• Credit for federal tax on fuels.
• Adoption credit.
• Refundable credit for prior year
minimum tax.
• Health coverage tax credit.
See Pub. 501 for details. Also see Pub.
501 if you do not have to file but received a
Form 1099-B (or substitute statement).
TIP
Exception for certain children under age
19 or full-time students. If certain condi-
tions apply, you can elect to include on
your return the income of a child who was
under age 19 at the end of 2011 or was a
full-time student under age 24 at the end of
2011. To do so, use Form 8814. If you
make this election, your child does not have
to file a return. For details, use TeleTax
topic 553 or see Form 8814.
A child born on January 1, 1988, is considered to be age 24 at the end of 2011. 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 a dual-status alien and both of
the following apply.
• You were married to a U.S. citizen or
resident alien at the end of 2011.
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.
• 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 dual-status
CAUTION
alien. Most nonresident aliens
and dual-status aliens have different 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 1040 by April 17, 2012. (The
due date is April 17, instead of April 15,
because April 15 is a Sunday and April 16
is the Emancipation Day holiday in the District of Columbia). If you file after this date,
you may have to pay interest and penalties.
See Interest and Penalties, later.
If you were serving in, or in support of,
the U.S. Armed Forces in a designated
combat zone or contingency operation, you
may be able to file later. See Pub. 3 for
details.
Filing instructions and addresses are at
the end of these instructions.
What if You Cannot File on
Time?
You can get an automatic 6-month extension (to October 15, 2012) if, no later than
the date your return is due, you file Form
4868. For details, see Form 4868.
An automatic 6-month extension to file does not extend the
time to pay your tax. If you do
CAUTION
not pay your tax by the original
due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
!
- 7 -
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, 2012, 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.
Chart A—For Most People
IF your filing status is . . .
AND at the end of 2011
you were* . . .
THEN file a return if your gross
income** was at least . . .
Single
(see the instructions for line 1)
under 65
65 or older
Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately (see the
instructions for line 3)
any age
Head of household (see the instructions for
line 4)
under 65
65 or older
$12,200
13,650
Qualifying widow(er) with dependent child
(see the instructions for line 5)
under 65
65 or older
$15,300
16,450
$9,500
10,950
$19,000
20,150
21,300
$3,700
*If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.
**Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax,
including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of
it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any
time in 2011 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than
$25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of
social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949. Gross
income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do
not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least
$3,700, you must file a return regardless of your age.
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Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if
someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment
compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income
includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned
and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,800.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
• Your earned income was over $7,250 ($8,700 if 65 or older and blind).
• Your gross income was more than the larger of —
• $2,400 ($3,850 if 65 or older and blind), or
• Your earned income (up to $5,500) plus $1,750 ($3,200 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,800.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
• Your earned income was over $6,950 ($8,100 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $2,100 ($3,250 if 65 or older and blind), or
• Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).
Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2011.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are
filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not
withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59b.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60.
g. Recapture taxes. See the instructions for line 44 and line 60.
2.
You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.
3.
You had net earnings from self-employment of at least $400.
4.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social
security and Medicare taxes.
- 9 -
Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax
return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 62. If you itemize your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local
general sales taxes.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
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)
Uncollected social security and Medicare or
RRTA tax (box 12, code A, B, M, or N)
Form 1040,
See Wages,
Form 2441,
Form 8839,
Form 8853,
W-2G
Gambling winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1097-BTC
Bond tax credit
See Form 8912 and its instructions
1098
Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)
}
line 7
Salaries, Tips, etc.
Part III
line 16
line 1
Form 8889, line 9
See the instructions for Form 1040, line 60
Schedule A, line 10, but first see the instructions on Form 1098*
Form 1040, line 21, but first see the instructions on Form 1098*
See the instructions for Schedule A, line 13*
1098-C
Contributions of motor vehicles, boats, and
airplanes
Schedule A, line 17
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33*
1098-MA
Homeowner mortgage payments (box 3)
Schedule A, line 10, but first see the instructions on Form 1098-MA
1098-T
Qualified tuition and related expenses
(box 1)
See the instructions for Form 1040, line 34, or Form 1040, line 49; but
first see the instructions on Form 1098-T*
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Sales price of stocks, bonds, etc. (box 2), cost or
other basis (box 3), and wash sale loss
disallowed (box 5)
Aggregate profit or (loss) on contracts (box 13)
Bartering (box 14)
Form 8949, but first see the Instructions for Schedule D
1099-C
Canceled debt (box 2)
See Pub. 4681
1099-DIV
Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Unrecaptured section 1250 gain (box 2b)
Section 1202 gain (box 2c)
Form 1040, line 9a
See the instructions for Form 1040, line 9b
Form 1040, line 13, or, if required, Schedule D, line 13
See the instructions for Schedule D, line 19
See Exclusion of Gain on Qualified Small Business (QSB) Stock in the
instructions for Schedule D
See the instructions for Schedule D, line 18
See the instructions for Form 1040, line 9a
Schedule A, line 23
Form 1040, line 47, or Schedule A, line 8; but first see the instructions
for line 47
Collectibles (28%) gain (box 2d)
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
1099-G
Unemployment compensation (box 1)
State or local income tax refunds, credits, or
offsets (box 2)
ATAA/RTAA payments (box 5)
Taxable grants (box 6)
Agriculture payments (box 7)
Market gain (box 9)
Form 6781, line 1
See Pub. 525
See the instructions for Form 1040, line 19
See the instructions for Form 1040, line 10, and if box 8 on Form
1099-G is checked, see the box 8 instructions
Form 1040, line 21
Form 1040, line 21*
See the Instructions for Schedule F or Pub. 225*
See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
- 10 -
Form
Item and Box in Which It Should Appear
Where To Report
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)
See the instructions for Form 1040, line 8a
Form 1040, line 30
See the instructions for Form 1040, line 8a
Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)
Schedule A, line 23
Form 1040, line 47, or Schedule A, line 8; but first see the instructions
for line 47
Form 1040, line 8b
Form 6251, line 12
1099-K
Merchant card/third party network
payments
Schedule C, C-EZ, E, or F
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
Royalties (box 2)
See the Instructions for Schedule E*
See the Instructions for Schedule E* (for timber, coal, and iron ore
royalties, see Pub. 544)*
Form 1040, line 21*
Schedule C, C-EZ, or F; but if you were not self-employed, see the
instructions on Form 1099-MISC
See the instructions for Form 1040, line 60
See the instructions on Form 1099-MISC
Other income (box 3)
Nonemployee compensation (box 7)
Excess golden parachute payments (box 13)
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
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)
See the instructions on Form 1099-OID
Form 1040, line 30
See the instructions on Form 1099-OID
Schedule A, line 23
1099-PATR
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Credits and other deductions (boxes 7, 8, and 10)
Patron’s AMT adjustment (box 9)
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on
Form 1099-PATR
Form 8903, line 23
See the instructions on Form 1099-PATR
Form 6251, line 27
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21
1099-R
Distributions from IRAs**
Distributions from pensions, annuities, etc.
Capital gain (box 3)
See the instructions for Form 1040, lines 15a and 15b
See the instructions for Form 1040, lines 16a and 16b
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)
Form 4797, Form 6252, Form 8824, or Form 8949
1099-SA
Distributions from health savings accounts (HSAs)
Distributions from MSAs***
Form 8889, line 14a
Form 8853
See the instructions for Schedule A, line 6*
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.
- 11 -
2011 Form 1040 — Lines 1 and 2
Line
Instructions for
Form 1040
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.
If you filed a joint return for
2010 and you are filing a joint
TIP
return for 2011 with the same
spouse, be sure to enter your
names and SSNs in the same order as on
your 2010 return.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the
change to the Social Security Administration (SSA) before filing your return. This
prevents delays in processing your return
and issuing refunds. It also safeguards your
future social security benefits.
Address Change
If you plan to move after filing your return,
use Form 8822 to notify the IRS of your
new address.
P.O. Box
Enter your box number only if your post
office does not deliver mail to your home.
Foreign Address
If you have a foreign address, enter the city
name on the appropriate line. Do not enter
any other information on that line, but also
complete the spaces below that line. Do not
abbreviate the country name. Follow the
country’s practice for entering the postal
code and the name of the province, county,
or state.
Death of a Taxpayer
See Death of a Taxpayer under General
Information, later.
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.
Section references are to the Internal Revenue Code.
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 both the name and SSN on
your Forms 1040, W-2, and 1099 agree
with your social security card. If they do
not, certain deductions and credits on your
Form 1040 may be reduced or disallowed
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 SSA.
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.
Social Security
Number (SSN)
Presidential Election
Campaign Fund
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
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
Need more information or forms? Visit IRS.gov.
- 12 -
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.
Filing Status
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.
TIP
More than one filing status can
apply to you. Choose the one
that will give you the lowest
tax.
Line 1
Single
You can check the box on line 1 if any of
the following was true on December 31,
2011.
• 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 2011, 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, 2011, and did not remarry before
the end of 2011. 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.
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 2011,
even if you did not live with your spouse at
the end of 2011.
• Your spouse died in 2011 and you did
not remarry in 2011.
2011 Form 1040 — Lines 2 Through 4
• You were married at the end of 2011,
and your spouse died in 2012 before filing a
2011 return.
For federal tax purposes, a marriage
means only a legal union between a man
and a woman as husband and wife, and the
word “spouse” means a person of the opposite sex who is a husband or a 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.
Joint and several tax liability. If you file a
joint return, both you and your spouse are
generally responsible for the tax and interest or penalties due on the return. This
means that if one spouse does not pay the
tax due, the other may have to. Or, if one
spouse does not report the correct tax, both
spouses may be responsible for any additional taxes assessed by the IRS. You may
want to file separately if:
• You believe your spouse is not reporting all of his or her income, or
• You do not want to be responsible for
any taxes due if your spouse does not have
enough tax withheld or does not pay
enough estimated tax.
See the instructions for line 3. Also see
Innocent Spouse Relief under General Information, later.
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 2011,
you may elect to be treated as a resident
alien and file a joint return. See Pub. 519
for details.
Line 3
Married Filing Separately
If you are married and file a separate return,
you generally report only your own income, exemptions, deductions, and credits.
Generally, you are responsible only for the
tax on your own income. Different rules
apply to people in community property
states; see Pub. 555.
However, 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.
Be sure to enter your spouse’s SSN or
ITIN on Form 1040. If your spouse does
not have and is not required to have an SSN
or ITIN, enter “NRA.”
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 2011. See Married
persons who live apart.
TIP
be claimed as a dependent on someone
else’s 2011 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 in the line 6c instructions.
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
Line 4
your qualifying child, see Step 1 of the line
6c instructions.
Head of Household
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 2011.
But if, at the end of 2011, 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 2011
and you meet the other rules under Married
persons who live apart, below.
• 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.
Dependent. To find out if someone is your
dependent, see the instructions for line 6c.
Exception to time lived with you. Tempo-
rary 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 in the line 6c instructions,
if applicable.
If the person for whom you kept up a
home was born or died in 2011, 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 keeping up a home,
see Pub. 501.
ing up a home that was the main home for
all of 2011 of your parent whom you can
claim as a dependent, except under a multiple support agreement (see the line 6c instructions). Your parent did not have to live
with you.
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.
Test 2. You paid over half the cost of keep-
Married persons who live apart. Even if
Test 1. You paid over half the cost of keep-
ing 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).
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 in the line 6c instructions,
b. Any person who is your dependent
only because he or she lived with you for
all of 2011, or
c. Any person you claimed as a dependent under a multiple support agreement.
See the line 6c instructions.
2. Your unmarried qualifying child who
is not your dependent.
3. Your married qualifying child who is
not your dependent only because you can
- 13 -
you were not divorced or legally separated
at the end of 2011, you are considered unmarried if all of the following apply.
• You lived apart from your spouse for
the last 6 months of 2011. 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 2011.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2011 (if half or less, see
Exception to time lived with you, earlier).
• 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
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 4 Through 6b
or separated parents in the line 6c instructions.
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 2011 if all of the
following apply.
• Your spouse died in 2009 or 2010 and
you did not remarry before the end of 2011.
• 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
2011. If the child did not live with you for
the required time, see Exception to time
lived with you, later.
• 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 2011, you cannot
file as qualifying widow(er) with dependent child. Instead, see the instructions for
line 2.
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.
Line 6b
Dependent. To find out if someone is your
Check the box on line 6b if either of the
following applies.
dependent, see the instructions for line 6c.
Exception to time lived with you. Tempo-
rary 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 in the line 6c instructions, if applicable.
A child is considered to have lived with
you for all of 2011 if the child was born or
died in 2011 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 $3,700 on line 42 for each
exemption you can take.
Need more information or forms? Visit IRS.gov.
- 14 -
Spouse
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 2011,
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 dotted 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 became divorced or legally separated during 2011,
you cannot take an exemption for your former spouse.
Death of your spouse. If your spouse died
in 2011 and you did not remarry by the end
of 2011, 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 under
General Information, later.
2011 Form 1040 — Line 6c
1. Do you have a child who meets the conditions to be your
qualifying child?
Line 6c—Dependents
Yes. Go to Step 2.
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 four dependents, check the box to the left of line 6c
and include a statement showing the information required in
columns (1) through (4).
Step 1
Do You Have a Qualifying Child?
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, later.)
Yes. Continue
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)
Yes. See Married
person, later.
STOP
You cannot claim this child
as a dependent. Go to Form
1040, line 7.
No. Continue
䊲
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2011 tax return? See Steps 1,
2, and 4.
Yes. You cannot
claim any dependents.
Go to Form 1040, line
7.
was ...
Under age 19 at the end of 2011 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2011, a student (defined later),
and younger than you (or your spouse, if filing jointly)
Step 3
or
Any age and permanently and totally disabled (defined later)
AND
No. You can claim this
child as a dependent. Complete Form 1040, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.
Does Your Qualifying Child
Qualify You for the Child Tax
Credit?
1. Was the child under age 17 at the end of 2011?
Yes. Continue
Who did not provide over half of his or her own support for
2011 (see Pub. 501)
䊲
AND
Who is not filing a joint return for 2011
or is filing a joint return for 2011 only as a claim for refund
(defined later)
No.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
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, later.)
AND
Who lived with you for more than half of 2011. If the child
did not live with you for the required time, see Exception to
time lived with you, later.
CAUTION
No.
2. Was the child married?
AND
!
No. Go to Step 4.
Yes. This child is a
qualifying child for the
child tax credit. Check
the box on Form 1040,
line 6c, column (4).
No.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.
If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
if filing jointly) for 2011, see Qualifying child of
more than one person, later.
(Continued)
- 15 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — 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
Yes. Continue
Brother, sister, half brother, half sister, or a son or daughter
of any of them (for example, your niece or nephew)
䊲
or
or
No.
STOP
You cannot claim this person as a dependent. Go to
Form 1040, line 7.
3. Was your qualifying relative married?
Yes. See Married person, later.
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law
STOP
Go to Form 1040, 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, later.)
or
Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
No.
No. Continue
䊲
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2011 tax return? See Steps 1,
2, and 4.
Yes.
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, later
STOP
You cannot claim any
dependents. Go to
Form 1040, line 7.
No. You can claim this
person as a dependent.
Complete Form 1040, line
6c, columns (1) through
(3). Do not check the box
on Form 1040, line 6c, column (4).
AND
Who was not a qualifying child (see Step 1) of any taxpayer
for 2011. 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
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.
Adoption taxpayer identification numbers (ATINs). If you have a
AND
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 dependent is not a
U.S. citizen or resident alien, apply for an ITIN instead, using Form
W-7.
Who had gross income of less than $3,700 in 2011. If the
person was permanently and totally disabled, see Exception to
gross income test, later
Children of divorced or separated parents. A child will be treated
AND
For whom you provided over half of his or her support in
2011. But see Children of divorced or separated parents,
Multiple support agreements, and Kidnapped child, later.
Need more information or forms? Visit IRS.gov.
as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) 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 2011 (whether or not they are or were
married).
2. The child received over half of his or her support for 2011
from the parents (and the rules on Multiple support agreements, later, 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 2011.
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 2011, and the noncustodial parent includes a
copy of the form or statement with his or her return. If the
divorce decree or separation agreement went into effect after
1984 and before 2009, the noncustodial parent may be able to
include certain pages from the decree or agreement instead of
Form 8332. See Post-1984 and pre-2009 decree or agreement
and Post-2008 decree or agreement.
- 16 -
2011 Form 1040 — Line 6c
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 dependent, and the noncustodial parent provides at least $600 for
support of the child during 2011.
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 51 and 65). 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, the earned income credit, or the health coverage tax
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
2011. 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.
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 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 requirement to be a U.S. citizen in
Step 2, question 1; Step 3, question 2; and Step 4, question 2.
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 later), 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, earlier, or Kidnapped child, later.
A person is considered to have lived with you for all of 2011 if
the person was born or died in 2011 and your home was this
person’s home for the entire time he or she was alive in 2011.
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.
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 and files a joint return,
you cannot claim that person as your dependent. Go to Form 1040,
line 7. However, if the person is married but does not file a joint
return or files a joint return only as a Claim for refund (defined
earlier) and no tax liability would exist for either spouse if they filed
separate returns, you may be able to claim him or her as a dependent. Go to Step 2, question 3 (for a qualifying child) or Step 4,
question 4 (for a qualifying relative).
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 2011, 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
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, described earlier, applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 64a and 64b).
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 2011. 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 2011.
• 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 2011.
• 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
2011, 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, including her other parent. Under the rules just described, you can claim
- 17 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 6c
your daughter as a qualifying child for all of the six tax benefits just
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 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. Otherwise, stop; you cannot claim any benefits based on this
child. Go to Form 1040, line 7.
dependent’s social security card is not correct or you need to get an
SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN), earlier. If your dependent
will not have a number by the date your return is due, see What if
You Cannot File on Time? earlier.
Social security number. You must enter each dependent’s social
months of 2011 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
Need more information or forms? Visit IRS.gov.
If your dependent child was born and died in 2011 and you do
not have an SSN for the child, enter “Died” in column (2) and
include 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
- 18 -
2011 Form 1040 — Line 7
Income
Generally, you must report all income except income that is exempt from tax by law.
For details, see the following instructions,
especially the instructions for lines 7
through 21. Also see Pub. 525.
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. 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.
Report distributions from foreign pension plans on lines 16a and 16b.
Foreign accounts and trusts. You must
complete Part III of Schedule B if you:
• Had a foreign account, or
• Received a distribution from, or were
a grantor of, or a transferor to, a foreign
trust.
If you had foreign financial assets in
2011, you may have to file new Form 8938.
Check www.irs.gov/form8938 for details.
Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate’s
income tax return includes:
• Earnings from services you performed
after the beginning of the case (both wages
and self-employment income), and
• Income from property described in
section 541 of title 11 of the U.S. Code that
you either owned when the case began or
that you acquired after the case began and
before the case was closed, dismissed, or
converted to a case under a different chapter.
Because this income is taxable to the
estate, do not include this income on your
own individual income tax return. The only
exception is for purposes of figuring your
self-employment tax. For that purpose, you
must take into account all your self-employment income for the year from services
performed both before and after the begin-
ning of the case. Also, you (or the trustee, if
one is appointed) must allocate between
you and the bankruptcy estate the wages,
salary, or other compensation and withheld
income tax reported to you on Form W-2.
A similar allocation is required for income
and withheld income tax reported to you on
Forms 1099. You must also include a statement that indicates you filed a chapter 11
case and that explains how income and
withheld income tax reported to you on
Forms W-2 and 1099 are allocated between
you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available
at
www.irs.gov/irb/2006-40_IRB/ar12.html.
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 registered 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 of the individual and his or her
domestic partner (or California same-sex
spouse). See Pub. 555 and the recent developments at www.irs.gov/pub555.
Rounding Off to Whole
Dollars
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.
Line 7
Wages, Salaries, Tips, etc.
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.
• Wages received as a household employee for which you did not receive a
Form W-2 because your employer paid you
- 19 -
less than $1,700 in 2011. Also, enter
“HSH” and the amount not reported on
Form W-2 on the dotted line next to line 7.
• Tip income you did not report to your
employer. This should include any allocated tips shown in box 8 on your Form(s)
W-2 unless you can prove that your unreported tips are less than the amount in box
8. Allocated tips are not included as income
in box 1. See Pub. 531 for more details.
Also include the value of any noncash tips
you received, such as tickets, passes, or
other items of value. Although you do not
report these noncash tips to your employer,
you must report them on line 7.
!
CAUTION
for line 57.
You may owe social security
and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions
• 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.
• Employer-provided adoption benefits,
which should be shown in box 12 of your
Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you
can exclude part or all of the benefits. You
may also be able to exclude amounts if you
adopted a child with special needs and the
adoption became final in 2011.
• Scholarship and fellowship grants not
reported on Form W-2. Also, enter “SCH”
and the amount on the dotted line next to
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.
• Excess salary deferrals. The amount
deferred should be shown in box 12 of your
Form W-2, and the “Retirement plan” box
in box 13 should be checked. If the total
amount you (or your spouse if filing
jointly) deferred for 2011 under all plans
was more than $16,500 (excluding
catch-up contributions as explained below), include the excess on line 7. This
limit is (a) $11,500 if you only have
SIMPLE plans, or (b) $19,500 for section
403(b) plans if you qualify for the 15-year
rule in Pub. 571. Although designated Roth
contributions are subject to this limit, do
not include the excess attributable to such
contributions on line 7. They are already
included as income in box 1 of your Form
W-2.
A higher limit may apply to participants
in section 457(b) deferred compensation
plans for the 3 years before retirement age.
Contact your plan administrator for more
information.
If you were age 50 or older at the end of
2011, your employer may have allowed an
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 7 Through 9b
additional deferral (catch-up contributions)
of up to $5,500 ($2,500 for section
401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the
overall limit on elective deferrals.
!
CAUTION
You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.
• 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 in the instructions
for lines 16a and 16b. 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 16a and 16b.
Payments from an IRA are reported on
lines 15a and 15b.
• Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess
contributions (plus earnings). But do not
include distributions from an IRA* on line
7. Instead, report distributions from an IRA
on lines 15a and 15b.
• Wages from Form 8919, line 6.
Interest credited in 2011 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 2011 income. For details, see
Pub. 550.
If you get a 2011 Form
1099-INT for U.S. savings
bond interest that includes
amounts you reported before
2011, see Pub. 550.
TIP
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.
*This includes a Roth, SEP, or SIMPLE IRA.
Line 9a
Were You a Statutory Employee?
Ordinary Dividends
If you were, the “Statutory employee” box
in box 13 of your Form W-2 should be
checked. Statutory employees include
full-time life insurance salespeople, certain
agent or commission drivers and traveling
salespeople, and certain homeworkers. If
you have related business expenses to deduct, report the amount shown in box 1 of
your Form W-2 on Schedule C or C-EZ
along with your expenses.
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.
Missing or Incorrect Form W-2?
Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2012. If you do not receive it
by early February, use TeleTax topic 154 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.
Nondividend Distributions
Some distributions are a return of your cost
(or other basis). They will not be taxed until
you recover your cost (or other basis). You
must reduce your cost (or other basis) by
these distributions. After you get back all of
your cost (or other basis), you must report
these distributions as capital gains on
Schedule D. For details, see Pub. 550.
Dividends on insurance policies
are a partial return of the premiums you paid. Do not report
them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums you
paid for the contract.
TIP
Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total re-
Need more information or forms? Visit IRS.gov.
- 20 -
quired 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 re-
ported 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 Schedule B instructions.
• 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 that follow. 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 just described.
• 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.
• 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 July 8, 2011.
XYZ Corp. paid a cash dividend of 10 cents
per share. The ex-dividend date was July
15, 2011. 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 August 11, 2011. You held your shares of
XYZ Corp. for only 34 days of the 121-day
period (from July 9, 2011, through August
11, 2011). The 121-day period began on
May 16, 2011 (60 days before the ex-dividend date), and ended on September 13,
2011. You have no qualified dividends
from XYZ Corp. because you held the
XYZ stock for less than 61 days.
2011 Form 1040 — Lines 9b and 10
Example 2. Assume the same facts as in
Example 1 except that you bought the stock
on July 14, 2011 (the day before the ex-dividend date), and you sold the stock on September 15, 2011. You held the stock for 63
days (from July 15, 2011, through September 15, 2011). The $500 of qualified dividends shown in box 1b of Form 1099-DIV
are all qualified dividends because you held
the stock for 61 days of the 121-day period
(from July 15, 2011, through September
13, 2011).
you held the ABC Mutual Fund stock for
less than 61 days.
Example 3. You bought 10,000 shares
of ABC Mutual Fund common stock on
July 8, 2011. ABC Mutual Fund paid a cash
dividend of 10 cents a share. The ex-dividend date was July 15, 2011. 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
August 11, 2011. You have no qualified
dividends from ABC Mutual Fund because
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
Use the Qualified Dividends
and Capital Gain Tax Worksheet or the Schedule D Tax
Worksheet, whichever applies,
to figure your tax. See the instructions for
line 44 for details.
TIP
Line 10
None of your refund is taxable
if, in the year you paid the tax,
you either (a) did not itemize
deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
TIP
If you received a refund, credit, or offset
of state or local income taxes in 2011, you
may receive a Form 1099-G. If you chose
to apply part or all of the refund to your
2011 estimated state or local income tax,
the amount applied is treated as received in
2011. If the refund was for a tax you paid in
2010 and you deducted state and local income taxes on line 5 of your 2010 Schedule
A, use the worksheet below to see if any of
your refund is taxable.
Exception. See Itemized Deduction Re-
coveries in Pub. 525 instead of using the
worksheet below if any of the following
applies.
1. You received a refund in 2011 that is
for a tax year other than 2010.
2. You received a refund other than an
income tax refund, such as a general sales
tax or real property tax refund, in 2011 of
an amount deducted or credit claimed in an
earlier year.
3. The amount on your 2010 Form 1040,
line 42, was more than the amount on your
2010 Form 1040, line 41.
4. You had taxable income on your
2010 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the 0%
State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
1.
2.
u
Keep for Your Records
Be sure you have read the Exception in the instructions for this line to see if you can use
this worksheet instead of Pub. 525 to figure if any of your refund is taxable.
Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than
the amount of your state and local income taxes shown on your 2010 Schedule A, line 5 . . . . . . . . . . . 1.
Enter your total itemized deductions from your 2010 Schedule A, line 29 . . . . . . . . . . . . 2.
Note. If the filing status on your 2010 Form 1040 was married filing separately and your
spouse itemized deductions in 2010, skip lines 3 through 7, enter the amount from line 2
on line 8, and go to line 9.
3.
Enter the amount shown below for the filing status claimed on your
2010 Form 1040.
• Single or married filing separately—$5,700
• Married filing jointly or qualifying widow(er)—$11,400
• Head of household—$8,400
3.
Did you fill in line 39a on your 2010 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your 2010
Form 1040 by $1,100 ($1,400 if your 2010 filing status
was single or head of household).
4.
Enter any net disaster loss from your 2010 Form 4684, line 17 . . . . . . . . 5.
Enter any new motor vehicle taxes shown on your 2010 Schedule A,
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Add lines 3, 4, 5, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Is the amount on line 7 less than the amount on line 2?
}
4.
5.
6.
7.
8.
}
No.
9.
STOP
None of your refund is taxable.
Yes. Subtract line 7 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Taxable part of your refund. Enter the smaller of line 1 or line 8 here and on Form 1040, line 10 . . . 9.
- 21 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 10 Through 15b
tax rate on net capital gain and qualified
dividends in certain situations.
5. Your 2010 state and local income tax
refund is more than your 2010 state and
local income tax deduction minus the
amount you could have deducted as your
2010 state and local general sales taxes.
6. You made your last payment of 2010
estimated state or local income tax in 2011.
7. You owed alternative minimum tax in
2010.
8. You could not use the full amount of
credits you were entitled to in 2010 because
the total credits were more than the amount
shown on your 2010 Form 1040, line 46.
9. You could be claimed as a dependent
by someone else in 2010.
10. You received a refund because of a
jointly filed state or local income tax return,
but you are not filing a joint 2011 Form
1040 with the same person.
• A capital loss carryover from 2010,
• A gain from Form 2439 or 6252 or
Part I of Form 4797,
• A gain or loss from Form 4684, 6781,
or 8824, or
• A gain or loss from a partnership, S
corporation, estate, or trust.
If Exception 1 applies, enter your total
capital gain distributions (from box 2a of
Form(s) 1099-DIV) on line 13 and check
the box on that line. 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 13 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.
If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax
Worksheet in the line 44 instructions to figure your tax.
TIP
Line 11
Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the person
who made the payments know your social
security number. If you do not, you may
have to pay a penalty. For more details, see
Pub. 504.
Line 12
Business Income or (Loss)
If you operated a business or practiced your
profession as a sole proprietor, report your
income and expenses on Schedule C or
C-EZ.
Line 13
Capital Gain or (Loss)
If you had a capital gain or loss, you must
complete and attach Form 8949 and Schedule D.
Exception 1. You do not have to file Form
8949 or Schedule D if both of the following
apply.
1. You have no capital losses, and your
only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or
substitute statements).
2. None of the Form(s) 1099-DIV (or
substitute statements) have an amount in
box 2b (unrecaptured section 1250 gain),
box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
Exception 2. You must file Schedule D,
but generally do not have to file Form
8949, if Exception 1 does not apply and
your only capital gains and losses are:
• Capital gain distributions,
Line 14
Other Gains or (Losses)
If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.
Lines 15a and 15b
IRA Distributions
You should receive a Form 1099-R showing the total amount of any distribution
from your IRA before income tax or other
deductions were withheld. This amount
should be shown in box 1 of Form 1099-R.
Unless otherwise noted in the line 15a and
15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee
pension (SEP) IRA, and a savings incentive
match plan for employees (SIMPLE) IRA.
Except as provided below, leave line 15a
blank and enter the total distribution (from
Form 1099-R, box 1) on line 15b.
If you converted part or all of an IRA to
a Roth IRA in 2010 and did not elect to
report the taxable amount on your 2010
return, you generally must report half of it
on your 2011 return and the rest on your
2012 return. See 2010 Roth IRA conversions, later.
Exception 1. Enter the total distribution on
line 15a if you rolled 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
Need more information or forms? Visit IRS.gov.
- 22 -
• IRA to a qualified plan other than an
IRA.
Also, enter “Rollover” next to line 15b.
If the total distribution was rolled over in a
qualified rollover, enter -0- on line 15b. If
the total distribution was not rolled over in
a qualified rollover, enter the part not rolled
over on line 15b 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.
If you rolled over the distribution into a
qualified plan other than an IRA or you
made the rollover in 2012, include a statement explaining what you did.
Exception 2. If any of the following apply,
enter the total distribution on line 15a and
see Form 8606 and its instructions to figure
the amount to enter on line 15b.
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 2011 or an earlier year. If you made nondeductible contributions to these IRAs for 2011, 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 15b; 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 2006 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 2011.
4. You had a 2010 or 2011 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 2011.
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 quali-
fied charitable distribution (QCD), enter
the total distribution on line 15a. If the total
amount distributed is a QCD, enter -0- on
line 15b. If only part of the distribution is a
QCD, enter the part that is not a QCD on
line 15b unless Exception 2 applies to that
part. Enter “QCD” next to line 15b.
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).
2011 Form 1040 — Lines 15b Through 16b
You must have been at least age 701⁄2 when
the distribution was made.
Generally, 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.) If you elected to treat a
January 2011 QCD as made in 2010, report
it on your 2011 return like any other 2011
QCD, as just described. However, if you
also made another 2011 QCD and the total
was more than $100,000 per spouse, attach
a brief explanation. For example: “Line
15b – Spouse One’s 2010 QCD $75,000;
Spouse One’s 2011 QCD $70,000.”
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.
2010 and did not elect to report the taxable
amount on your 2010 return, include on
line 15b the amount from your 2010 Form
8606, line 20a. However, you may have to
include a different amount on line 15b if
either of the following applies.
• You received a distribution from a
Roth IRA in 2010 or the owner of the Roth
IRA died in 2011. See Pub. 590 to figure
the amount to include on line 15b.
• You received a distribution from a
Roth IRA in 2011. Use Form 8606 to figure
the amount to include on line 15b.
You cannot claim a charitable
contribution deduction for any
QCD not included in your income.
You may have to pay an additional tax if (a) you received an
early distribution from your
CAUTION
IRA and the total was not rolled
over, or (b) you were born before July 1,
1940, and received less than the minimum
required distribution from your traditional,
SEP, and SIMPLE IRAs. See the instructions for line 58 for details.
!
CAUTION
Exception 4. If the distribution is a health
savings account (HSA) funding distribution (HFD), enter the total distribution on
line 15a. If the total amount distributed is
an HFD and you elect to exclude it from
income, enter -0- on line 15b. If only part of
the distribution is an HFD and you elect to
exclude that part from income, enter the
part that is not an HFD on line 15b unless
Exception 2 applies to that part. Enter
“HFD” next to line 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. If eligible, you generally can elect to
exclude an HFD from your income once in
your lifetime. You cannot exclude more
than the limit on HSA contributions or
more than the amount that would otherwise
be included in your income. If your IRA
includes nondeductible contributions, the
HFD is first considered to be paid out of
otherwise taxable income. See Pub. 969 for
details.
The amount of an HFD reduces
the amount you can contribute
to your HSA for the year. If you
CAUTION
fail to maintain eligibility for an
HSA for the 12 months following the
month of the HFD, you may have to report
the HFD as income and pay an additional
tax. See Form 8889, Part III.
!
More than one exception applies. If more
than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line
15b. For example: “Line 15b – $1,000
Rollover and $500 HFD.” But you do not
need to attach a statement if only Exception
2 and one other exception apply.
2010 Roth IRA conversions. If you con-
verted part or all of an IRA to a Roth IRA in
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 15b.
Enter the total amount of those distributions on line 15a.
!
More information. For more information
about IRAs, see Pub. 590.
Lines 16a and 16b
Pensions and Annuities
You should receive a Form 1099-R showing the total amount of your pension and
annuity payments before income tax or
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. Rollovers
and lump-sum distributions are explained
later. Do not include the following payments on lines 16a and 16b. 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 1040 if any federal
income tax was withheld.
If you rolled over part or all of a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010
(or you rolled over part or all of a 401(k) or
403(b) plan to a designated Roth account in
- 23 -
2010) and did not elect to report the taxable
amount on your 2010 return, you generally
must report half of it on your 2011 return
and the rest on your 2012 return. See 2010
Roth IRA rollovers, or 2010 in-plan rollovers, whichever applies, later.
Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a) you
did not contribute to the cost (see Cost,
later) of your pension or annuity, or (b) you
got your entire cost back tax free before
2011. But see Insurance Premiums for Retired Public Safety Officers, later. If your
pension or annuity is fully taxable, enter the
total pension or annuity payments (from
Form(s) 1099-R, box 1) on line 16b; do not
make an entry on line 16a.
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 16a. 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 16b. But if your
annuity starting date (defined later) was after July 1, 1986, see Simplified Method,
later, 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.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. 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
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 16a and 16b
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
• A section 403(a) plan,
• A section 403(b) plan, or
• A section 457(b) plan.
that would otherwise be included in your
income.
An eligible retirement plan is a governmental plan that is:
If you make this election, reduce the
otherwise taxable amount of your pension
• A qualified trust,
Simplified Method Worksheet—Lines 16a and 16b
Keep for Your Records
Before you begin:
√ If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include
any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on
Form 1040, line 16b. Enter the total pension or annuity payments received in 2011 on Form 1040, line 16a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
1.
.
.
8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form
1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from
Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers
before entering an amount on line 16b . . . . . . . . . . . . . . . . . . . . . . .
9.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . .
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.
2.
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.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . .
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 . . .
.
.
7. Subtract line 6 from line 2 . . .
8. Enter the smaller of line 5 or line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5.
6.
7.
.
.
.
.
.
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 2011. 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 was . . .
55 or under
56–60
61–65
66–70
71 or older
AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older
Need more information or forms? Visit IRS.gov.
THEN enter on line 3 . . .
410
360
310
260
210
- 24 -
2011 Form 1040 — Lines 16a Through 20b
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 16a and the taxable amount on line 16b. Enter “PSO” next
to line 16b.
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
on the dotted line next to line 7.
Simplified Method
You must use the Simplified Method if either of the following applies.
1. Your annuity starting date 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 five. See Pub. 575 for the definition of
guaranteed payments.
If you must use the Simplified Method,
complete the Simplified Method Worksheet in these instructions 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.
If you received U.S. Civil Service retirement benefits and you
chose the alternative annuity
CAUTION
option, see Pub. 721 to figure
the taxable part of your annuity. Do not use
the Simplified Method Worksheet in these
instructions.
!
Annuity Starting Date
Your annuity starting date is the later of the
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 16a and 16b 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 16a 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 on line 16b. If the remaining
amount is zero and you have no other distribution to report on line 16b, enter zero on
line 16b. Also, enter ‘‘Rollover’’ next to
line 16b.
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.
2010 Roth IRA rollovers. If you rolled
over part or all of a qualified retirement
plan (other than a designated Roth account)
to a Roth IRA in 2010 and did not elect to
report the taxable amount on your 2010
return, include on line 16b the amount from
your 2010 Form 8606, line 25a. However,
you may have to include a different amount
on line 16b (or include an amount on line
15b instead of line 16b) if either of the
following applies.
• You received a distribution from a
Roth IRA in 2010 or the owner of the Roth
IRA died in 2011. See Pub. 575 to figure
the amount to include on line 16b.
• You received a distribution from a
Roth IRA in 2011. Use Form 8606 to figure
the amount to include on line 15b.
2010 in-plan Roth rollovers. If you rolled
over part or all of a qualified retirement
plan to a designated Roth account in 2010
and did not elect to report the taxable
amount on your 2010 return, include on
line 16b the amount from your 2010 Form
8606, line 25a. However, you may have to
include a different amount on line 16b if
either of the following applies.
• You received a distribution from your
designated Roth account in 2010 after September 27, or the owner of the designated
- 25 -
Roth account died in 2011. See Pub. 575 to
figure the amount to include on line 16b.
• You received a distribution from the
designated Roth account in 2011. Use
Form 8606 to figure the amount to include
on line 16b.
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
may owe an additional tax if you received
an early distribution from a qualified retirement plan and the total amount was not
rolled over in a qualified rollover. For details, see the instructions for line 58.
Enter the total distribution on line 16a
and the taxable part on line 16b. For details,
see Pub. 575.
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. For details, see Form 4972.
TIP
Line 19
Unemployment
Compensation
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2011. Report this
amount on line 19. However, if you made
contributions to a governmental unemployment compensation program and you are
not itemizing deductions, reduce the
amount you report on line 19 by those contributions.
If you received an overpayment of unemployment compensation in 2011 and
you repaid any of it in 2011, subtract the
amount you repaid from the total amount
you received. Enter the result on line 19.
Also, enter “Repaid” and the amount you
repaid on the dotted line next to line 19. If,
in 2011, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the
amount repaid on Schedule A, line 23. But
if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to
report the repayment.
Lines 20a and 20b
Social Security Benefits
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 2011.
If you received railroad retirement benefits
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 20a and 20b
Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:
u
u
u
u
Keep for Your Records
Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the
instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2011,
enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math
error notice from the IRS.
Be sure you have read the Exception in the line 20a and 20b instructions to see if you can
use this worksheet instead of a publication to find out if any of your benefits are taxable.
1. Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . . . . . . 1.
2. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No. STOP
None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2011,
enter $25,000
. . . . . . . . . . . . . . 8.
• Married filing separately and you lived with your spouse at any time
in 2011, skip lines 8 through 15; multiply line 7 by 85% (.85) and
enter the result on line 16. Then go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line
20b. If you are married filing separately and you lived apart from your spouse
for all of 2011, be sure you entered “D” to the right of the word “benefits” on
line 20a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2011 . . 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP If any of your benefits are taxable for 2011 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Pub. 915 for details.
}
Need more information or forms? Visit IRS.gov.
- 26 -
2011 Form 1040 — Lines 20b and 21
treated as social security, you should receive a Form RRB-1099.
Use the Social Security Benefits Worksheet in these instructions to see if any of
your benefits are taxable.
Exception. Do not use the Social Security
Benefits Worksheet in these instructions if
any of the following applies.
• You made contributions to a traditional IRA for 2011 and you or your spouse
were covered by a retirement plan at work
or through self-employment. 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 2011 and
your total repayments (box 4) were more
than your total benefits for 2011 (box 3).
None of your benefits are taxable for 2011.
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.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ, 4563,
or 8815, or you exclude employer-provided
adoption benefits or income from sources
within Puerto Rico. Instead, use the worksheet in Pub. 915.
Line 21
Other Income
Do not report on this line any
income from self-employment
or fees received as a notary
CAUTION
public. Instead, you must use
Schedule C, C-EZ, or F, even if you do not
have any business expenses. Also, do not
report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it is not self-employment income, such
as income from a hobby or a sporadic activity). Instead, see the instructions on Form
1099-MISC to find out where to report that
income.
!
Taxable income. Use line 21 to report any
taxable income not reported elsewhere on
your return or other schedules. List the type
and amount of income. If necessary, include a statement showing the required information. For more details, see
Miscellaneous Income in Pub. 525.
Examples of income to report on line 21
include the following.
• Prizes and awards.
• Jury duty pay. Also, see the instructions for line 36.
• Alaska Permanent Fund dividends.
• Taxable distributions from a Coverdell education savings account (ESA) or a
qualified tuition program (QTP). Distribu-
tions from these accounts may be taxable if
(a) they are more than the qualified higher
education expenses of the designated beneficiary in 2011, and (b) they were not included in a qualified rollover. See Pub. 970.
Nontaxable distributions from these accounts, including rollovers, do not have to
be reported on Form 1040.
You may have to pay an additional tax if you received a taxable distribution from a
CAUTION
Coverdell ESA or a QTP. See
the Instructions for Form 5329.
!
• Taxable distributions from a health
savings account (HSA) or an Archer MSA.
Distributions from these accounts may be
taxable if (a) they are more than the unreimbursed qualified medical expenses of
the account beneficiary or account holder
in 2011, and (b) they were not included in a
qualified rollover. See Pub. 969.
You may have to pay an additional tax if you received a taxable distribution from an HSA
CAUTION
or an Archer MSA. See the Instructions for Form 8889 for HSAs or the
Instructions for Form 8853 for Archer
MSAs.
• Amounts deemed to be income from
an HSA because you did not remain an
eligible individual during the testing period. See Form 8889, Part III.
• Gambling winnings, including lotteries, raffles, a lump-sum payment from the
sale of a right to receive future lottery payments, etc. For details on gambling losses,
see the instructions for Schedule A, line 28.
!
TIP
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
• Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments.
These payments should be shown in box 5
of Form 1099-G.
• Reimbursements or other amounts received for items deducted in an earlier year,
such as medical expenses, real estate taxes,
general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
• Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of renting such property. Also, see the instructions
for line 36.
• Income from an activity not engaged
in for profit. See Pub. 535.
• Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
- 27 -
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribution
deduction relating to the contribution of a
fractional interest in tangible personal
property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest
and an additional 10% tax apply to the
amount of the recapture. See the instructions for line 60.
• Recapture of a charitable contribution
deduction if the charitable organization disposes of the donated property within 3
years of the contribution. See Recapture if
no exempt use in Pub. 526.
• Canceled debts. These amounts may
be shown in box 2 of Form 1099-C. However, part or all of your income from the
cancellation of debt may be nontaxable.
See Pub. 4681 or go to IRS.gov and enter
“canceled debt” or “foreclosure” in the
search box.
• Taxable part of disaster relief payments. See Pub. 525 to figure the taxable
part, if any. If any of your disaster relief
payment is taxable, attach a statement
showing the total payment received and
how you figured the taxable part.
Nontaxable income. Do not report any
nontaxable income on line 21. Examples of
nontaxable income include the following.
• Child support.
• Payments you received to help you
pay your mortgage loan under the HFA
Hardest Hit Fund or the Emergency Homeowners’ Loan Program or similar state program.
• Any Pay-for-Performance Success
Payments that reduce the principal balance
of your home mortgage under the Home
Affordable Modification Program.
• Life insurance proceeds received because of someone’s death (other than from
certain employer-owned life insurance contracts).
• Gifts and bequests. However, if you
received a gift or bequest from a foreign
person of more than $14,375, you may
have to report information about it on Form
3520, Part IV. See the Instructions for
Form 3520.
Net operating loss (NOL) deduction. In-
clude on line 21 any NOL deduction from
an earlier year. Subtract it from any income
on line 21 and enter the result. If the result
is less than zero, enter it in parentheses. On
the dotted line next to line 21, enter “NOL”
and show the amount of the deduction in
parentheses. See Pub. 536 for details.
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 23 Through 29
Adjusted Gross
Income
Line 23
Educator Expenses
If you were an eligible educator in 2011,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2011. 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 23. You may
be able to deduct expenses that are more
than the $250 (or $500) limit on Schedule
A, line 21. 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
or see Pub. 529.
• Business expenses of fee-basis state
or local government officials.
For more details, see Form 2106 or
2106-EZ.
Line 25
Health Savings Account
(HSA) Deduction
You may be able to take this deduction if
contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made
to your HSA for 2011. See Form 8889.
Line 26
Moving Expenses
If you moved in connection with your job
or business or started a new job, you may
be able to take this deduction. But your new
workplace must be at least 50 miles farther
from your old home than your old home
was from your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. Use TeleTax topic 455 or see Form
3903.
Line 27
Deductible Part of
Self-Employment Tax
If you were self-employed and owe
self-employment tax, fill in Schedule SE to
figure the amount of your deduction. If you
completed Section A of Schedule SE, the
deductible part of your self-employment
tax is on line 6. If you completed Section B
of Schedule SE, it is on line 13.
Line 28
Self-Employed SEP, SIMPLE,
and Qualified Plans
If you were self-employed or a partner, you
may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub.
517.
Line 24
Line 29
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Self-Employed Health
Insurance Deduction
Include the following deductions on
line 24.
• Certain business expenses of National
Guard and reserve members who traveled
more than 100 miles from home to perform
services as a National Guard or reserve
member.
• Performing-arts-related expenses as a
qualified performing artist.
You may be able to deduct the amount you
paid for health insurance for yourself, your
spouse, and your dependents. The insurance can also cover your child who was
under age 27 at the end of 2011, even if the
child was not your dependent. A child includes your son, daughter, stepchild,
adopted child, or foster child (defined in the
line 6c instructions).
One of the following statements must be
true.
Need more information or forms? Visit IRS.gov.
- 28 -
• You were self-employed and had a net
profit for the year.
• You were a partner with net earnings
from self-employment.
• You used one of the optional methods
to figure your net earnings from self-employment on Schedule SE.
• You received wages in 2011 from an
S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S
corporation are shown as wages on Form
W-2.
The insurance plan must be established
under your business. Your personal services must have been a material income-producing factor in the business. If you are
filing Schedule C, C-EZ, or F, the policy
can be either in your name or in the name of
the business.
If you are a partner, the policy can be
either in your name or in the name of the
partnership. You can either pay the premiums yourself or your partnership can pay
them and report them as guaranteed payments. If the policy is in your name and you
pay the premiums yourself, the partnership
must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder
in an S corporation, the policy can be either
in your name or in the name of the S corporation. You can either pay the premiums
yourself or the S corporation can pay them
and report them as wages. If the policy is in
your name and you pay the premiums yourself, the S corporation must reimburse you.
You can deduct the premiums only if the S
corporation reports the premiums paid or
reimbursed as wages in box 1 of your Form
W-2 in 2011 and you also report the premium payments or reimbursements as
wages on Form 1040, line 7.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse’s employer
for any month or part of a month in 2011,
amounts paid for health insurance coverage
for that month cannot be used to figure the
deduction. Also, if you were eligible for
any month or part of a month to participate
in any subsidized health plan maintained by
the employer of either your dependent or
your child who was under age 27 at the end
of 2011, do not use amounts paid for coverage for that month to figure the deduction.
Example. If you were eligible to participate in a subsidized health plan maintained by your spouse’s employer from
September 30 through December 31, you
cannot use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare premiums you voluntarily pay
to obtain insurance that is similar to qualifying private health insurance can be used
to figure the deduction. Amounts paid for
health insurance coverage from retirement
plan distributions that were nontaxable because you are a retired public safety officer
cannot be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction, use
the Self-Employed Health Insurance De-
2011 Form 1040 — Lines 29 Through 32
Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:
u
u
Keep for Your Records
If, during 2011, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension
Benefit Guaranty Corporation pension recipient, see the instructions for Form 8885 to figure
the amount to enter on line 1 of this worksheet.
Be sure you have read the Exception in the instructions for this line to see if you can use
this worksheet instead of Pub. 535 to figure your deduction.
1. Enter the total amount paid in 2011 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2011 for you, your
spouse, and your dependents. Your insurance can also cover your child who was under age 27 at
the end of 2011, even if the child was not your dependent. But do not include amounts for any
month you were eligible to participate in an employer-sponsored health plan or amounts paid from
retirement plan distributions that were nontaxable because you are a retired public safety officer . .
2. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include
Conservation Reserve Program payments exempt from self-employment tax . . . . . . . . . . . . . . . . . .
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.
duction Worksheet to figure the amount
you can deduct.
Exception. Use Pub. 535 instead of the
Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following
applies.
• You had more than one source of income subject to self-employment tax.
• You file Form 2555 or 2555-EZ.
• You are using amounts paid for qualified long-term care insurance to figure the
deduction.
Line 30
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of any
penalty you were charged.
Lines 31a and 31b
Alimony Paid
If you made payments to or for your spouse
or former spouse under a divorce or separation instrument, you may be able to take
this deduction. Use TeleTax topic 452 or
see Pub. 504.
(saver’s credit). See the instructions for line
50.
Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional individual retirement arrangement (IRA) for 2011, you must
report them on Form 8606.
TIP
If you made contributions to a traditional IRA for 2011, 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. For IRA purposes, earned income includes alimony and
separate maintenance payments reported
on line 11. If you were a member of the
U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned
income is generally your net earnings from
self-employment if your personal services
were a material income-producing factor.
For more details, see Pub. 590. A statement
should be sent to you by May 31, 2012, that
shows all contributions to your traditional
IRA for 2011.
Use the IRA Deduction Worksheet to
figure the amount, if any, of your IRA deduction. But read the following 10-item list
before you fill in the worksheet.
1. If you were age 701⁄2 or older at the
end of 2011, you cannot deduct any contributions made to your traditional IRA for
2011 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
- 29 -
If you are filing a joint return
and you or your spouse made
contributions to both a tradiCAUTION
tional IRA and a Roth IRA for
2011, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub.
590 to figure the amount, if any, of your
IRA deduction.
!
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 50.
4. If you made contributions to your
IRA in 2011 that you deducted for 2010, 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, or in
box 7 of Form 1099-MISC, 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, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of Form
1099-MISC. If it is not, contact your employer or the payer 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 32.
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 32
7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b.
8. Do not include trustees’ fees that
were billed separately and paid by you for
your IRA. These fees can be deducted only
as an itemized deduction on Schedule A.
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 32 plus any nondeductible contribution
to your traditional IRAs shown on Form
8606 is less than your total traditional IRA
IRA Deduction Worksheet—Line 32
!
CAUTION
b.
2.
3.
4.
5.
6.
By April 1 of the year after the
year in which you turn 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
TIP
Keep for Your Records
If you were age 701⁄2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them
as nondeductible contributions. Do not complete this worksheet for anyone age 701⁄2 or older at the end of 2011. If you are
married filing jointly and only one spouse was under age 701⁄2 at the end of 2011, complete this worksheet only for that spouse.
Before you begin:
1a.
contributions for 2011, see Pub. 590 for
special rules.
u
u
u
Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2011, enter “D” on the dotted
line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
Your IRA
Were you covered by a retirement plan (see Were You Covered by a Retirement
1a.
Yes
No
Plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
applicable), and go to line 8.
• $5,000, if under age 50 at the end of 2011.
• $6,000, if age 50 or older but under age 701⁄2 at the end of 2011.
Otherwise, go to line 2.
Enter the amount shown below that applies to you.
• Single, head of household, or married filing separately and you lived apart
from your spouse for all of 2011, enter $66,000
• Qualifying widow(er), enter $110,000
2a.
• Married filing jointly, enter $110,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $179,000 for the person who was not
covered by a plan
• Married filing separately and you lived with your spouse at any time in 2011,
enter $10,000
Enter the amount from Form 1040, line 22 . . . . . . . . . . . 3.
Enter the total of the amounts from Form 1040, lines 23
through 31a, plus any write-in adjustments you entered on
the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . 4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
5a.
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Subtract line 5 from line 2 in each column. Follow the instruction below
Yes.
that applies to you.
• If single, head of household, or married filing separately, and the
result is $10,000 or more, enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2011.
ii. $6,000, if age 50 or older but under age 701⁄2 at the end
of 2011.
If the result is less than $10,000, go to line 7.
6a.
• If married filing jointly or qualifying widow(er), and the result is
$20,000 or more ($10,000 or more in the column for the IRA of
a person who was not covered by a retirement plan), enter the
applicable amount below on line 7 for that column and go to
line 8.
i. $5,000, if under age 50 at the end of 2011.
ii. $6,000 if age 50 or older but under age 701⁄2 at the end
of 2011.
Otherwise, go to line 7.
}
}
Need more information or forms? Visit IRS.gov.
- 30 -
Spouse’s IRA
1b.
2b.
5b.
6b.
Yes
No
2011 Form 1040 — Line 32
IRA Deduction Worksheet—Continued
Your IRA
Spouse’s IRA
7.
Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 50%
(.50) (or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2011)
• Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by
30% (.30) in the column for the IRA of a person who is age 50 or older at
the end of 2011). But if you checked “No” on either line 1a or 1b, then in
the column for the IRA of the person who was not covered by a retirement
plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end
of 2011)
8. Enter the total of your (and your spouse’s if filing
jointly):
• Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. Exceptions
are explained earlier in these instructions for line 32
8.
• Alimony and separate maintenance payments reported
on Form 1040, line 11
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q
9. Enter the earned income you (and your spouse if filing
jointly) received as a self-employed individual or a
partner. Generally, this is your (and your spouse’s if
filing jointly) net earnings from self-employment if
your personal services were a material
income-producing factor, minus any deductions on
Form 1040, lines 27 and 28. If zero or less, enter -0-.
For more details, see Pub. 590 . . . . . . . . . . . . . . . . .
9.
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
}
7a.
7b.
If married filing jointly and line 10 is less than $10,000 ($11,000 if
one spouse is age 50 or older at the end of 2011; $12,000 if both
spouses are age 50 or older at the end of 2011), stop here and see
CAUTION
Pub. 590 to figure your IRA deduction.
Enter traditional IRA contributions made, or that will be made by April 17, 2012,
for 2011 to your IRA on line 11a and to your spouse’s IRA on line 11b . . . . . . . 11a.
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a nondeductible
contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.
11b.
}
!
11.
12.
the amount that should have been distributed. For details, including how to figure
the minimum required distribution, see
Pub. 590.
Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at
work or through self-employment, 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. You are also
covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan
and you file Form 2555, 2555-EZ, or 8815,
or you exclude employer-provided adop-
- 31 -
12b.
tion benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
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 2011.
TIP
You may be able to take the
retirement savings contributions credit. See the line 50 instructions.
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 33
Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2011 on a qualified student loan (see 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 below to figure your modified AGI.
• You, or your spouse if filing jointly,
are not claimed as a dependent on someone
else’s (such as your parent’s) 2011 tax return.
Use the worksheet below to figure your
student loan interest deduction.
Exception. Use Pub. 970 instead of the
worksheet below to figure your student
loan interest deduction if you file Form
2555, 2555-EZ, or 4563, or you exclude
income from sources within Puerto Rico.
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 ($3,700 for 2011), 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.
Qualified higher education expenses.
Qualified higher education 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
Student Loan Interest Deduction Worksheet—Line 33
Before you begin:
u
u
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.
Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for
line 36).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.
1. Enter the total interest you paid in 2011 on qualified student loans (see above). Do not enter more than $2,500
2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er) — $60,000
. . . . . . . . . . . 5.
• Married filing jointly — $120,000
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least
three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
}
Need more information or forms? Visit IRS.gov.
- 32 -
7.
8.
9.
.
2011 Form 1040 — Lines 34 Through 40
Line 34
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.
TIP
tails.
You may be able to take a credit
for your educational expenses
instead of a deduction. See the
instructions for line 49 for de-
Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 9% of
your qualified production activities income
from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services
performed in the United States for construction of real property in the United
States.
3. Any lease, rental, license, sale, exchange, or other disposition of:
a. Tangible personal property, computer
software, and sound recordings that you
manufactured, produced, grew, or extracted in whole or in significant part in the
United States,
b. Any qualified film you produced, or
c. Electricity, natural gas, or potable
water you produced in the United States.
In certain cases, the references above to
the United States include Puerto Rico.
Your deduction may be reduced if you
had oil-related qualified production activities income.
The deduction does not apply to income
derived from:
• The sale of food and beverages you
prepared at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water; or
• The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Line 36
Include in the total on line 36 any of the
following write-in adjustments. To find out
if you can take the deduction, see the form
or publication indicated. On the dotted line
next to line 36, enter the amount of your
deduction and identify it as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Jury duty pay if you gave the pay to
your employer because your employer paid
your salary while you served on the jury.
Identify as “Jury Pay.”
• Deductible expenses related to income reported on line 21 from the rental of
personal property engaged in for profit.
Identify as “PPR.”
• Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
• Repayment of supplemental unemployment benefits under the Trade Act of
1974 (see Pub. 525). Identify as “Sub-Pay
TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517). Identify as “403(b).”
• Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of
gross income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs you paid
in connection with an award from the IRS
for information you provided that helped
the IRS detect tax law violations, up to the
amount of the award includible in your
gross income. Identify as “WBF.”
tified by your eye doctor (ophthalmologist
or 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 (ophthalmologist or optometrist) to this effect instead.
You must keep the statement for your
records.
Line 39b
If your filing status is married filing separately (box 3 is checked), and your spouse
itemizes deductions on his or her return,
check the box on line 39b. Also check that
box if you were a dual-status alien. But if
you were a dual-status alien and you file a
joint return with your spouse who was a
U.S. citizen or resident alien at the end of
2011 and you and your spouse agree to be
taxed on your combined worldwide income, do not check the box.
Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax will
be less if you take the larger of your itemized deductions or standard deduction.
Itemized Deductions
Line 37
To figure your itemized deductions, fill in
Schedule A.
If line 37 is less than zero, you may have a
net operating loss that you can carry to
another tax year. See the Instructions for
Form 1045 for details.
Standard Deduction
Most people can find their standard deduction by looking at the amounts listed under
“All others” to the left of line 40.
Exception 1 – dependent. If you, or your
spouse if filing jointly, can be claimed as a
dependent on someone else’s 2011 return,
use the Standard Deduction Worksheet for
Dependents to figure your standard deduction.
Tax and Credits
Line 39a
If you were born before January 2, 1947, or
were blind at the end of 2011, check the
appropriate box(es) on line 39a. If you were
married and checked the box on Form
1040, line 6b, and your spouse was born
before January 2, 1947, or was blind at the
end of 2011, also check the appropriate
box(es) for your spouse. Be sure to enter
the total number of boxes checked. Do not
check any box(es) for your spouse if your
filing status is head of household.
Blindness
If you were not totally blind as of December 31, 2011, you must get a statement cer-
- 33 -
Exception 2 – box on line 39a checked. If
you checked any box on line 39a, use the
chart below the Standard Deduction Worksheet for Dependents to figure your standard deduction.
Exception 3 – box on line 39b checked. If
you checked the box on line 39b, your standard deduction is zero, even if you were
born before January 2, 1947, or were blind.
If you received a refund in 2011
of an amount (such as real estate taxes) that increased your
CAUTION
standard deduction in an earlier
year, you generally have to include the refund in your income. See Recoveries in
Pub. 525.
!
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 40
Standard Deduction Worksheet for Dependents—Line 40
Keep for Your Records
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
Is your earned income* more than $650?
Yes. Add $300 to your earned income. Enter the total
. .......................
No. Enter $950
2.
Enter the amount shown below for your filing status.
• Single or married filing separately—$5,800
• Married filing jointly or qualifying widow(er)—$11,600
. ......................
• Head of household—$8,500
3.
Standard deduction.
a. Enter the smaller of line 1 or line 2. If born after January 1, 1947, and not blind, stop here and
enter this amount on Form 1040, line 40. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . .
b. If born before January 2, 1947, or blind, multiply the number on Form 1040, line 39a, by $1,150
($1,450 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . .
}
1.
}
2.
3a.
3b.
3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were
Blind
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet
above.
Enter the number from the box on
Form 1040, line 39a . . . . . . . . . . . . . . . ©
IF your filing
status is . . .
!
CAUTION
AND the number in
the box above is . . .
Do not use the number of exemptions
from line 6d.
THEN your standard
deduction is . . .
Single
1
2
$7,250
8,700
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
$12,750
13,900
15,050
16,200
Married filing separately
1
2
3
4
$6,950
8,100
9,250
10,400
Head of household
1
2
$9,950
11,400
Need more information or forms? Visit IRS.gov.
- 34 -
2011 Form 1040 — Line 44
Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
• Tax on your taxable income. Figure
the tax using one of the methods described
here.
• Tax from Form 8814 (relating to the
election to report child’s interest or dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Tax due to making a section 962 election (the election made by a domestic
shareholder of a controlled foreign corporation to be taxed at corporate rates). See
section 962 for details. Check the appropriate box and attach a statement showing
how you figured the tax.
• Recapture of an education credit. You
may owe this tax if you claimed an education credit in an earlier year, and either
tax-free educational assistance or a refund
of qualified expenses was received in 2011
for the student. See Form 8863 for more
details. Enter the amount and “ECR” in the
space next to line 44.
Do you want the IRS to figure the tax
on your taxable income for you?
M Yes. See chapter 29 of Pub. 17 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.
M No. Use one of the following methods
to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less than
ule D is more than zero, use the Schedule D
Tax Worksheet in the Instructions for
Schedule D to figure the amount to enter on
Form 1040, line 44. But if you are filing
Form 2555 or 2555-EZ, you must use the
Foreign Earned Income Tax Worksheet instead.
However, do not use the Tax Table or
Tax Computation Worksheet to figure your
tax if any of the following applies.
Qualified Dividends and Capital Gain Tax
Worksheet. Use the Qualified Dividends
$100,000, you must use the Tax Table, later
in these instructions, to figure your tax. Be
sure you use the correct column. If your
taxable income is $100,000 or more, use
the Tax Computation Worksheet right after
the Tax Table.
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 gains (including capital
gain distributions), and who either:
1. Was under age 18 at the end of 2011,
2. Was age 18 at the end of 2011 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 2011 and did
not have earned income that was more than
half of the child’s support.
But if the child files a joint return for
2011 or if neither of the child’s parents was
alive at the end of 2011, do not use Form
8615 to figure the child’s tax.
A child born on January 1, 1994, is considered to be age 18 at the end of 2011; a
child born on January 1, 1993, is considered to be age 19 at the end of 2011; a child
born on January 1, 1988, is considered to be
age 24 at the end of 2011.
Schedule D Tax Worksheet. If you have to
file Schedule D, and line 18 or 19 of Sched-
- 35 -
and Capital Gain Tax Worksheet, later, to
figure your tax if you do not have to use the
Schedule D Tax Worksheet and if any of
the following applies.
• You reported qualified dividends on
Form 1040, line 9b.
• You do not have to file Schedule D
and you reported capital gain distributions
on Form 1040, line 13.
• You are filing Schedule D and Schedule D, lines 15 and 16, are both more than
zero.
But if you are filing Form 2555 or
2555-EZ, you must use the Foreign Earned
Income Tax Worksheet instead.
Schedule J. If you had income from farm-
ing or fishing (including certain amounts
received in connection with the Exxon
Valdez litigation), your tax may be less if
you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income
exclusion, housing exclusion, or housing
deduction on Form 2555 or 2555-EZ, you
must figure your tax using the Foreign
Earned Income Tax Worksheet.
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 44
Foreign Earned Income Tax Worksheet—Line 44
!
CAUTION
Keep for Your Records
If Form 1040, line 43, is zero, do not complete this worksheet.
1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from your (and your spouse’s, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified
Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for line 44 to see which tax computation method applies.
(Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line) . . . . .
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 2 is $100,000 or more, use the Tax Computation Worksheet
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
3.
4.
5.
6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use
the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess,
subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6
above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
Need more information or forms? Visit IRS.gov.
- 36 -
2011 Form 1040 — Line 44
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Before you begin:
u
u
Keep for Your Records
See the earlier instructions for line 44 to see if you can use this worksheet to figure your
tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure
you checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from
line 3 of the Foreign Earned Income Tax Worksheet . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 1040, line 9b* . . . . . . . . .
2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -03.
No. Enter the amount from Form 1040, line 13
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . .
5.
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter:
$34,500 if single or married filing separately,
$69,000 if married filing jointly or qualifying widow(er),
. . . . . . . . . . . 8.
$46,250 if head of household.
9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet . . . . . . . . .
}
}
15.
16.
17.
18.
19.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
- 37 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 45 Through 50
Line 45
Do you meet all five requirements
above?
Alternative Minimum Tax
M
Use Form 6251 to figure the amount, if any,
of your alternative minimum tax (AMT).
Also see the Instructions for Form 6251 to
see if you must file the form.
M
An electronic “AMT Assistant”
is available on IRS.gov to help
you see if you should fill out
Form 6251. Enter “AMT Assistant” in the search box.
TIP
Line 47
Foreign Tax Credit
If you paid income tax to a foreign country,
you may be able to take this credit. Generally, you must complete and attach Form
1116 to do so.
Exception. You do not have to complete
Form 1116 to take this credit if all of the
following apply.
1. All of your foreign source gross income was from interest and dividends and
all of that income and the foreign tax paid
on it were reported to you on Form
1099-INT, Form 1099-DIV, or Schedule
K-1 (or substitute statement).
2. The total of your foreign taxes was
not more than $300 (not more than $600 if
married filing jointly).
3. You held the stock or bonds on which
the dividends or interest were paid for at
least 16 days and were not obligated to pay
these amounts to someone else.
4. You are not filing Form 4563 or excluding income from sources within Puerto
Rico.
5. All of your foreign taxes were:
a. Legally owed and not eligible for a
refund or reduced tax rate under a tax
treaty, and
b. Paid to countries that are recognized
by the United States and do not support
terrorism.
For more details on these requirements,
see the Instructions for Form 1116.
Yes. Enter on line 47 the smaller of
(a) your total foreign taxes, or (b) the
amount on Form 1040, line 44.
No. See Form 1116 to find out if you
can take the credit and, if you can, if you
have to file Form 1116.
Line 48
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if you
paid someone to care for:
• Your qualifying child under age 13
whom you claim as your dependent,
• Your disabled spouse or any other disabled person who could not care for himself or herself, or
• Your child whom you could not claim
as a dependent because of the rules for
Children of divorced or separated parents
in the instructions for line 6c.
For details, use TeleTax topic 602 or see
Form 2441.
Line 49
Education Credits
If you (or your dependent) paid qualified
expenses in 2011 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. See Form
8863 for details. 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) 2011 tax return.
• Your filing status is married filing
separately.
• The amount on Form 1040, line 38, is
$90,000 or more ($180,000 or more if married filing jointly).
Need more information or forms? Visit IRS.gov.
- 38 -
• You are taking a deduction for tuition
and fees on Form 1040, line 34, for the
same student.
• You, or your spouse, were a nonresident alien for any part of 2011 unless your
filing status is married filing jointly.
Line 50
Retirement Savings
Contributions Credit
(Saver’s Credit)
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.
1. The amount on Form 1040, line 38, is
more than $28,250 ($42,375 if head of
household; $56,500 if married filing
jointly).
2. The person(s) who made the qualified
contribution or elective deferral (a) was
born after January 1, 1994, (b) is claimed as
a dependent on someone else’s 2011 tax
return, or (c) was a student (defined next).
You were a student if during any part of
5 calendar months of 2011 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.
For more details, use TeleTax topic 610
or see Form 8880.
2011 Form 1040 — Line 51
Line 51—Child Tax Credit
Three Steps To Take the Child Tax Credit!
Step 1.
Step 2.
Step 3.
Make sure you have a qualifying child for the child
tax credit. Follow Steps 1 through 3 in the
instructions for line 6c. If you do not have a
qualifying child, you cannot claim the child tax
credit.
Make sure you checked the box on Form 1040, line
6c, column (4), for each qualifying child.
Answer the questions below to see if you can use
the Child Tax Credit Worksheet to figure your
credit or if you must use Pub. 972.
Question
Who Must Use
Pub. 972
Pub.
972
1. Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form
8859.
• Residential energy efficient property credit, Form 5695,
Part II.
Yes.
STOP
You must use Pub.
972 to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.
No. Continue
䊲
2. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
Yes.
STOP
You must use Pub.
972 to figure your
credit.
No. Use the Child Tax
Credit Worksheet to figure
your credit.
- 39 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 51
2011 Child Tax Credit Worksheet—Line 51
CAUTION
Part 1
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2011, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c.
● If you do not have a qualifying child, you cannot claim the child tax credit.
● Do not use this worksheet if you answered “Yes” to question 1 or 2 of Who Must Use Pub. 972, earlier. Instead, use Pub. 972.
1. Number of qualifying children:
Enter the result.
$1,000.
2. Enter the amount from Form 1040, line 38.
1
2
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
3
● Married filing separately — $55,000
4. Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
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.
4
5. Multiply the amount on line 4 by 5% (.05). Enter the result.
5
6. Is the amount on line 1 more than the amount on line 5?
No. STOP
You cannot take the child tax credit on Form 1040,
line 51. You also cannot take the additional child
tax credit on Form 1040, line 65. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.
Need more information or forms? Visit IRS.gov.
- 40 -
6
2011 Form 1040 — Line 51
2011 Child Tax Credit Worksheet—Continued
Before you begin Part 2:
Part 2
Keep for Your Records
Figure the amount of any credits you are claiming on Form 5695, Part I; Form 8834,
Part I; Form 8910; Form 8936; or Schedule R.
7.
Enter the amount from Form 1040, line 46.
8.
Add any amounts from:
7
Form 1040, line 47
Form 1040, line 48 +
Form 1040, line 49 +
Form 1040, line 50 +
Form 5695, line 14 +
Form 8834, line 23 +
Form 8910, line 22 +
Form 8936, line 15 +
Schedule R, line 22 +
Enter the total.
9.
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.
9
No. Subtract line 8 from line 7.
10.
Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax
additional child tax credit. See the
credit.
TIP below.
No. Enter the amount from line 6.
10
Enter this amount on
Form 1040, line 51.
1040
TIP
You may be able to take the additional child tax credit
on Form 1040, line 65, if you answered “Yes” on line 9 or
line 10 above.
● First, complete your Form 1040 through lines 64a and 64b.
● Then, use Form 8812 to figure any additional child tax
credit.
- 41 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 52 Through 58
Line 52
Residential Energy Credits
Nonbusiness energy property credit. You
may be able to take this credit by completing and attaching Form 5695 for any of the
following improvements to your main
home located in the United States in 2011 if
they are new and meet certain requirements
for energy efficiency.
• Any insulation material or system primarily designed to reduce heat gain or loss
in your home.
• Exterior windows (including skylights).
• Exterior doors.
• A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your
home.
You may also be able to take this credit
for the cost of the following items if the
items meet certain performance and quality
standards.
• Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil
water heaters.
• A qualified furnace or hot water boiler
that uses natural gas, propane, or oil.
• A stove that burns biomass fuel to
heat your home or to heat water for use in
your home.
• An advanced main air circulating fan
used in a natural gas, propane, or oil furnace.
Residential energy efficient property
credit. You may be able to take this credit
by completing and attaching Form 5695 if
you paid for any of the following during
2011.
• Qualified solar electric property for
use in your home located in the United
States.
• Qualified solar water heating property
for use in your home located in the United
States.
• Qualified fuel cell property installed
on or in connection with your main home
located in the United States.
• Qualified small wind energy property
for use in connection with your home located in the United States.
• Qualified geothermal heat pump property installed on or in connection with your
home located in the United States.
Condos and co-ops. If you are a member of
a condominium management association
for a condominium you own or a
tenant-stockholder in a cooperative housing corporation, you are treated as having
paid your proportionate share of any costs
of such association or corporation for purposes of these credits.
More details. For details, see Form 5695.
Line 53
Other Credits
Enter the total of the following credits on
line 53 and check the appropriate box(es).
Check all boxes that apply. If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication indicated.
• General business credit. This credit
consists of a number of credits that usually
apply only to individuals who are partners,
shareholders in an S corporation, self-employed, or who have rental property. See
Form 3800 or Pub. 334.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a prior
year, see Form 8801.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• Credit for the elderly or the disabled.
See Schedule R.
• District of Columbia first-time
homebuyer credit. See Form 8859.
• Qualified plug-in electric drive motor
vehicle credit. See Form 8936.
• Qualified plug-in electric vehicle
credit. See Form 8834, Part I.
• Qualified electric vehicle credit. You
cannot claim this credit for a vehicle placed
in service after 2006. You can claim this
credit only if you have an electric vehicle
passive activity credit carried forward from
a prior year. See Form 8834, Part II.
• Alternative motor vehicle credit. See
Form 8910 if you placed a new fuel cell
motor vehicle in service during 2011 or
converted a motor vehicle to a qualified
plug-in electric drive motor vehicle in
2011.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit bonds.
See Form 8912.
Other Taxes
Line 57
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of any taxes from Form 4137
and Form 8919. Check the appropriate
box(es).
Form 4137. If you received tips of $20 or
more in any month and you did not report
the full amount to your employer, you must
pay the social security and Medicare or
Need more information or forms? Visit IRS.gov.
- 42 -
railroad retirement (RRTA) tax on the unreported tips.
Do not include the value of any noncash
tips, such as tickets or passes. You do not
pay social security and Medicare taxes or
RRTA tax on these noncash tips.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA
tax, contact your employer. Your employer
will figure and collect the RRTA tax.
You may be charged a penalty
equal to 50% of the social security and Medicare or RRTA
CAUTION
tax due on tips you received but
did not report to your employer.
!
Form 8919. If you are an employee who
received wages from an employer who did
not withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax. Include on line 57 the amount from line 13 of
Form 8919. Include the amount from line 6
of Form 8919 on Form 1040, line 7.
Line 58
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
If any of the following apply, see Form
5329 and its instructions to find out if you
owe this tax and if you must file Form
5329.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified
endowment contract entered into after June
20, 1988, and the total distribution was not
rolled over in a qualified rollover contribution.
2. Excess contributions were made to
your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health
savings accounts (HSAs).
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1, 1940,
and did not take the minimum required distribution from your IRA or other qualified
retirement plan.
Exception. If only item (1) applies and dis-
tribution code 1 is correctly shown in box 7
of Form 1099-R, you do not have to file
Form 5329. Instead, multiply the taxable
amount of the distribution by 10% (.10) and
enter the result on line 58. The taxable
amount of the distribution is the part of the
distribution you reported on Form 1040,
line 15b or line 16b, or on Form 4972.
Also, enter “No” under the heading Other
Taxes to the left of line 58 to indicate that
you do not have to file Form 5329. But you
must file Form 5329 if distribution code 1
2011 Form 1040 — Lines 58 Through 60
is incorrectly shown in box 7 of Form
1099-R or you qualify for an exception,
such as the exceptions for qualified medical
expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist
distribution.
Line 59a
Household Employment
Taxes
Enter the household employment taxes you
owe for having a household employee. If
any of the following apply, see Schedule H
and its instructions to find out if you owe
these taxes.
1. You paid any one household employee (defined below) cash wages of
$1,700 or more in 2011. Cash wages include wages paid by check, money order,
etc. But do not count amounts paid to an
employee who was under age 18 at any
time in 2011 and was a student.
2. You withheld federal income tax during 2011 at the request of any household
employee.
3. You paid total cash wages of $1,000
or more in any calendar quarter of 2010 or
2011 to household employees.
Any person who does household work is a
household employee if you can control
what will be done and how it will be done.
Household work includes work done in or
around your home by babysitters, nannies,
health aides, maids, yard workers, and similar domestic workers.
Line 59b
First-time Homebuyer Credit
Repayment
Enter the first-time homebuyer credit you
have to repay if you:
• Disposed of the home within 36
months after buying it,
• Stopped using the home as your main
home within 36 months after buying it, or
• Bought the home in 2008.
If you bought the home in 2008 and
owned and used it as your main home for
all of 2011, you can enter your 2011 repayment on this line without attaching Form
5405.
See the Form 5405 instructions for details and for exceptions to the repayment
rule. Also see the Form 5405 instructions if
the home you bought was destroyed, condemned, or disposed of under threat of condemnation and you did not buy a new home
within 2 years.
Line 60
Other Taxes
Use line 60 to report any taxes not reported
elsewhere on your return or other schedules. To find out if you owe the tax, see the
form or publication indicated. In the space
next to line 60, enter the amount of the tax
and the code that identifies it. If you need
more room, attach a statement listing the
amount of each tax and the code. Enter on
line 60 the total of all of the following taxes
you owe.
1. Additional tax on health savings account (HSA) distributions (see Form 8889,
Part II). Identify as “HSA.”
2. Additional tax on an HSA because
you did not remain an eligible individual
during the testing period (see Form 8889,
Part III). Identify as “HDHP.”
3. Additional tax on Archer MSA distributions (see Form 8853). Identify as
“MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form 8853).
Identify as “Med MSA.”
5. Recapture of the following credits.
a. Investment credit (see Form 4255).
Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified plug-in electric vehicle
credit (see Form 8834, Part I). Identify as
“8834.”
d. Indian employment credit (see Form
8845). Identify as “IECR.”
e. New markets credit (see Form 8874).
Identify as “NMCR.”
f. Credit for employer-provided child
care facilities (see Form 8882). Identify as
“ECCFR.”
g. Alternative motor vehicle credit (see
Form 8910). Identify as “AMVCR.”
h. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as
“ARPCR.”
i. Qualified plug-in electric drive motor
vehicle credit (see Form 8936). Identify as
“8936.”
6. Recapture of federal mortgage subsidy. If you sold your home in 2011 and it
was financed (in whole or in part) from the
proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage
interest credit, see Form 8828. Identify as
“FMSR.”
7. Recapture of COBRA premium assistance. If you received premium assistance
under COBRA continuation coverage that
covered you, your spouse, or any of your
dependents, and your modified adjusted
gross income is more than $125,000
($250,000 if married filing jointly), see
Pub. 502. Identify as “COBRA.”
- 43 -
8. Section 72(m)(5) excess benefits tax
(see Pub. 560). Identify as “Sec. 72(m)(5).”
9. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax should
be shown in box 12 of Form W-2 with
codes A and B or M and N. Identify as
“UT.”
10. Golden parachute payments. If you
received an excess parachute payment
(EPP), you must pay a 20% tax on it. This
tax should be shown in box 12 of Form
W-2 with code K. If you received a Form
1099-MISC, the tax is 20% of the EPP
shown in box 13. Identify as “EPP.”
11. Tax on accumulation distribution of
trusts (see Form 4970). Identify as “ADT.”
12. Excise tax on insider stock compensation from an expatriated corporation.
You may owe a 15% excise tax on the
value of nonstatutory stock options and certain other stock-based compensation held
by you or a member of your family from an
expatriated corporation or its expanded affiliated group in which you were an officer,
director, or more-than-10% owner. See
section 4985. Identify as “ISC.”
13. Interest on the tax due on installment
income from the sale of certain residential
lots and timeshares. Identify as “453(l)(3).”
14. Interest on the deferred tax on gain
from certain installment sales with a sales
price over $150,000. Identify as “453A(c).”
15. Additional tax on recapture of a charitable contribution deduction relating to a
fractional interest in tangible personal
property. See Pub. 526. Identify as
“FITPP.”
16. Look-back interest under section
167(g) or 460(b). See Form 8697 or 8866.
Identify as “From Form 8697” or “From
Form 8866.”
17. Any negative amount on Form 8885,
line 7, because of advance payments of the
health coverage tax credit you received for
months you were not eligible. Enter this
additional tax as a positive amount. Identify as “HCTC.”
18. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the
requirements of section 409A. This income
should be shown in box 12 of Form W-2
with code Z, or in box 15b of Form
1099-MISC. The tax is 20% of the amount
required to be included in income plus an
interest amount determined under section
409A(a)(1)(B)(ii). See section
409A(a)(1)(B) for details. Identify as
“NQDC.”
19. Additional tax on compensation you
received from a nonqualified deferred compensation plan described in section 457A if
the compensation would have been includible in your income in an earlier year except
that the amount was not determinable until
2011. The tax is 20% of the amount required to be included in income plus an
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 60 Through 63
interest amount determined under section
457A(c)(2). See section 457A for details.
Identify as “457A.”
Line 61
Total Tax
Add lines 55 through 60 to get your total
tax.
If you are reading “Total Tax” because
of what you read in the 2011 Form W-2
Instructions for Employee, see the line 60
instructions instead.
Payments
Line 62
Federal Income Tax
Withheld
Add the amounts shown as federal income
tax withheld on your Forms W-2, W-2G,
and 1099-R. Enter the total on line 62. The
amount withheld should be shown in box 2
of Form W-2 or W-2G, and in box 4 of
Form 1099-R. Attach Forms W-2G and
1099-R to the front of your return if federal
income tax was withheld.
If you received a 2011 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest
income, unemployment compensation, social security benefits, or other income you
received, include the amount withheld in
the total on line 62. This should be shown
in box 4 of Form 1099 or box 6 of Form
SSA-1099.
Divorced Taxpayers
Line 63
2011 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2011. Include any
overpayment that you applied to your 2011
estimated tax from:
• Your 2010 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 2011. For an example of how to do this, see Pub. 505. You
may want to attach an explanation of how
Need more information or forms? Visit IRS.gov.
you and your spouse divided the payments.
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 2011 or in 2012 before filing
a 2011 return.
- 44 -
If you got divorced in 2011 and you made
joint estimated tax payments with your former spouse, enter your former spouse’s
SSN in the space provided on the front of
Form 1040. If you were divorced and remarried in 2011, enter your present
spouse’s SSN in the space provided on the
front of Form 1040. Also, under the heading Payments to the left of line 63, enter
your former spouse’s SSN, followed by
“DIV.”
Name Change
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former
name, attach a statement to the front of
Form 1040. On the statement, explain all
the payments you and your spouse made in
2011 and the name(s) and SSN(s) under
which you made them.
2011 Form 1040 — Lines 64a and 64b
Lines 64a and 64b—
Earned Income Credit (EIC)
Yes.
No. Continue
STOP
You cannot take the
credit.
What Is the EIC?
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.
5. Were you or your spouse a nonresident alien for any part of
2011?
Yes. See Nonresident
aliens, later, under
Definitions and
Special Rules.
To Take the EIC:
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS
figure the credit for you.
• If you have a qualifying child, complete and attach Schedule
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.
Step 2
1. Add the amounts from
Form 1040:
Line
Line
Line
Line
!
1. If, in 2011:
• 3 or more children lived with you, is the amount on Form
1040, line 38, less than $43,998 ($49,078 if married filing
jointly)?
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $40,964 ($46,044 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040, line
38, less than $36,052 ($41,132 if married filing jointly)?
• No children lived with you, is the amount on Form 1040,
line 38, less than $13,660 ($18,740 if married filing
jointly)?
䊲
No.
STOP
You cannot take the credit.
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 (explained later under Definitions and
Special Rules)?
Yes. Continue
䊲
8a
8b
9a
13*
+
+
+
Investment Income =
All Filers
Yes. Continue
No. Go to Step 2.
Investment Income
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, later. You may also have to pay penalties.
Step 1
䊲
No.
*If line 13 is a loss, enter -0-.
2. Is your investment income more than $3,150?
Yes. Continue
䊲
No. Skip question 3; go to
question 4.
3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers, later, under
Definitions and
Special Rules.
No.
STOP
You cannot take the credit.
4. Do any of the following apply for 2011?
• You are filing Schedule E.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child’s interest
and dividends).
STOP
You cannot take the credit.
Enter “No” on the dotted
line next to line 64a.
Yes. You must use
Worksheet 1 in Pub.
596 to see if you can
take the credit.
No. Go to Step 3.
3. Is your filing status married filing separately?
Yes.
STOP
You cannot take the
credit.
No. Continue
䊲
4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
- 45 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 64a and 64b
Step 3
2. Are you filing a joint return for 2011?
Qualifying Child
Yes. Skip question 3
and Step 4; go to Step
5.
A qualifying child for the EIC is a child who is your...
Yes.
AND
was ...
Under age 19 at the end of 2011 and younger than you
(or your spouse, if filing jointly)
Step 4
Under age 24 at the end of 2011, a student (defined later),
and younger than you (or your spouse, if filing jointly)
Filers Without a Qualifying Child
Yes. Continue
or
Any age and permanently and totally disabled (defined later)
AND
Who is not filing a joint return for 2011
or is filing a joint return for 2011 only as a claim for refund
(defined later)
AND
䊲
No.
STOP
You cannot take the credit.
2. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2011? (Check “Yes” if
you were born after December 31, 1946, and before January
2, 1987.) If your spouse died in 2011, see Pub. 596 before
you answer.
Yes. Continue
䊲
No.
STOP
You cannot take the credit.
3. Was your main home, and your spouse’s if filing a joint
return, in the United States for more than half of 2011?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Who lived with you in the United States for more than half
of 2011.
If the child did not live with you for the required time, see
Exception to time lived with you, later.
Yes. Continue
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 2011, see Qualifying child of more than one
person, later. If the child was married, see Married child,
later.
䊲
No.
STOP
You cannot take the credit.
Enter “No” on the dotted
line next to line 64a.
4. Are you filing a joint return for 2011?
Yes. Skip questions 5
and 6; go to Step 5.
No. Continue
䊲
5. Could you be a qualifying child of another person in 2011?
Yes.
1. Do you have at least one child who meets the conditions to
be your qualifying child?
STOP
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
No. Skip questions 2 and
3; go to Step 4.
Need more information or forms? Visit IRS.gov.
No. Skip Step 4; go to
Step 5.
1. Is the amount on Form 1040, line 38, less than $13,660
($18,740 if married filing jointly)?
or
Yes. The child must
have a valid social security number (SSN)
as defined later, unless
the child was born and
died in 2011. If at
least one qualifying
child has a valid SSN
(or was born or died
in 2011), go to question 2. Otherwise, you
cannot take the credit.
STOP
You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.
!
䊲
3. Could you be a qualifying child of another person in 2011?
(Check “No” if the other person is not required to file, and
is not filing, a 2011 tax return or is filing a 2011 return only
as a claim for refund (defined in the instructions for line
6c).)
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)
CAUTION
No. Continue
No. Continue
䊲
6. Can you be claimed as a dependent on someone else’s 2011
tax return?
Yes.
STOP
You cannot take the
credit.
- 46 -
No. Go to Step 5.
2011 Form 1040 — Lines 64a and 64b
• No qualifying children, is your earned income less than
Step 5
$13,660 ($18,740 if married filing jointly)?
Earned Income
Yes. Go to Step 6.
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
Church employees,
whichever applies.
No. Continue
•
•
STOP
You cannot take the credit.
Step 6
䊲
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
Yes. See Credit
figured by the IRS,
later.
2. Figure earned income:
•
No.
}
Form 1040, 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
on the dotted line next to Form 1040,
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 on the dotted line next
to Form 1040, 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 1040,
line 64b. See Combat pay, nontaxable
later.
+
No. Go to Worksheet A.
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.
Church employees. Determine how much of the amount on Form
1040, line 7, was also reported on Schedule SE, Section B, line 5a.
Subtract that amount from the amount on Form 1040, line 7, and
enter the result in the first space of Step 5, line 2. Be sure to answer
“Yes” to question 3 in Step 5.
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 EIC or any other similar refundable credit is
claimed on it.
Clergy. The following instructions apply to ministers, members of
religious orders who have not taken a vow of poverty, and Christian
Science practitioners. If you are filing Schedule SE and the amount
on line 2 of that schedule includes an amount that was also reported
on Form 1040, line 7:
1. Enter “Clergy” on the dotted line next to Form 1040, line 64a.
2. Determine how much of the amount on Form 1040, line 7,
was also reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
4. Be sure to answer “Yes” to question 3 in Step 5.
Combat pay, nontaxable. If you were a member of the U.S. Armed
!
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
Earned Income =
3. Were you self-employed at any time in 2011, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing
Schedule C or C-EZ as a statutory employee?
Yes. Skip question 4
and Step 6; go to
Worksheet B.
No. Continue
䊲
4. If you have:
• 3 or more qualifying children, is your earned income less
than $43,998 ($49,078 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$40,964 ($46,044 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$36,052 ($41,132 if married filing jointly)?
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” on the dotted line next to Form 1040, line 64a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 64b. 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.
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
in the instructions for line 6c or Members of the military, later. A
child is considered to have lived with you for all of 2011 if the child
was born or died in 2011 and your home was this child’s home for
the entire time he or she was alive in 2011.
Form 4797 filers. If the amount on Form 1040, line 13, includes an
amount from Form 4797, you must use Worksheet 1 in Pub. 596 to
- 47 -
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 64a and 64b
see if you can take the EIC. Otherwise, stop; you cannot take the
EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for
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.
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
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.
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 2011 is a
qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for Children
of divorced or separated parents in the instructions for line 6c.
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. Otherwise, stop; you cannot take the EIC. Enter “No” on
the dotted line next to line 64a.
Permanently and totally disabled. A person is permanently and
totally disabled if, at any time in 2011, the person could not 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 in the instructions for line 6c applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following
rules apply.
Need more information or forms? Visit IRS.gov.
• 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 2011. 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 2011.
• 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 2011.
• 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
2011, 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, including her other parent. Under the rules above, you can claim your
daughter as a qualifying child for all of the six tax benefits listed
here for which you otherwise qualify. Your mother cannot claim
any of the six tax benefits listed here unless she has a different
qualifying child. However, if your mother’s AGI is higher than
yours 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” on the dotted line next to line 64a. Otherwise, go to Step 3,
question 1.
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 Social Security Number
(SSN) near the beginning of these instructions. If you will not have
an SSN by the date your return is due, see What if You Cannot File
on Time?
Student. A student is a child who during any part of 5 calendar
months of 2011 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 cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or
how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in
part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program
(food stamps). In addition, when determining eligibility, the refund
cannot be counted as a resource for at least 12 months after you
receive it. Check with your local benefit coordinator to find out if
your refund will affect your benefits.
- 48 -
Worksheet
A—2011 EIC—Lines 64a and 64b
Before you begin:
Part 1
All Filers Using
Worksheet A
Keep for Your Records
Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 3. Otherwise, use Worksheet B.
1.
Enter your earned income from Step 5.
1
2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet B) 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.
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
3.
Enter the amount from Form 1040, line 38.
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.
5.
Part 2
Filers Who
Answered
“No” on
Line 4
Part 3
Your Earned
Income Credit
Go to line 5.
If you have:
● No qualifying children, is the amount on line 3 less than $7,600
($12,700 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$16,700 ($21,800 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 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.
5
This is your earned income credit.
6
Enter this amount on
Form 1040, line 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
CAUTION
1040
1040
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
credit for 2011.
- 49 -
Need more information or forms? Visit IRS.gov.
Worksheet
B—2011 EIC—Lines 64a and 64b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 3.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.
Part 1
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Part 2
Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.
1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
1a
b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
+ 1b
c. Combine lines 1a and 1b.
= 1c
d. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
–
e. Subtract line 1d from 1c.
= 1e
2.
1d
Do not include on these lines any statutory employee income, any net profit from services performed as a
notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
a. Enter any net farm profit or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.
2a
+ 2b
= 2c
c. Combine lines 2a and 2b.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
Part 3
Statutory Employees
Filing Schedule
C or C-EZ
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
did not, we may
reduce your credit by
the amount of
self-employment tax
not paid.
3.
Enter the amount from Schedule C, line 1c, or Schedule C-EZ, line 1c, that
you are filing as a statutory employee.
4a. Enter your earned income from Step 5.
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.
If
●
●
●
●
STOP
3
4a
4b
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
you have:
3 or more qualifying children, is line 4b less than $43,998 ($49,078 if married filing jointly)?
2 qualifying children, is line 4b less than $40,964 ($46,044 if married filing jointly)?
1 qualifying child, is line 4b less than $36,052 ($41,132 if married filing jointly)?
No qualifying children, is line 4b less than $13,660 ($18,740 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
No.
STOP
You cannot take the credit. Enter “No” on the dotted line next to line 64a.
Need more information or forms? Visit IRS.gov.
- 50 -
Worksheet
B —2011 EIC—Lines 64a and 64b—Continued
Part 5
All Filers Using
Worksheet B
Keep for Your Records
6.
Enter your total earned income from Part 4, line 4b.
6
7.
Look up the amount on line 6 above in the EIC Table to find
the credit. Be sure you use the correct column for your filing status
and the number of children you have. Enter the credit here.
7
If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
8.
Enter the amount from Form 1040, line 38.
9.
Are the amounts on lines 8 and 6 the same?
8
Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.
Part 6
10.
Filers Who
Answered
“No” on
Line 9
If you have:
● No qualifying children, is the amount on line 8 less than $7,600
($12,700 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $16,700
($21,800 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.
Part 7
Your Earned
Income Credit
11.
10
This is your earned income credit.
11
Enter this amount on
Form 1040, line 64a.
Reminder—
If you have a qualifying child, complete and attach Schedule EIC.
1040
EIC
CAUTION
1040
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form
8862 to take the credit for 2011.
- 51 -
Need more information or forms? Visit IRS.gov.
2011 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—
If the amount you are
looking up from the
worksheet is—
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.
Single, head of
household, or qualifying
widow(er) and you have—
No
children
At least But less than
2,400
2,450
2,450
2,500
One
child
Two
Three
children children
Your credit is—
186
189
825
842
970
990
1,091
1,114
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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)
Need more information or forms? Visit IRS.gov.
- 52 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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)
- 53 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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
461
464
464
464
464
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
461
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
464
464
464
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
464
464
462
458
454
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
464
464
464
464
464
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
450
446
443
439
435
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
464
464
464
464
464
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
431
427
423
420
416
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
464
464
464
464
464
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
412
408
404
400
397
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
464
464
464
464
464
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)
Need more information or forms? Visit IRS.gov.
- 54 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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
393
389
385
381
378
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
464
464
464
464
464
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
374
370
366
362
358
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
464
464
464
464
464
2,984
3,001
3,018
3,035
3,052
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
355
351
347
343
339
3,069
3,086
3,094
3,094
3,094
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
464
464
464
464
464
3,069
3,086
3,094
3,094
3,094
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
335
332
328
324
320
3,094
3,094
3,094
3,094
3,094
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
316
313
309
305
301
3,094
3,094
3,094
3,094
3,094
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
297
293
290
286
282
3,094
3,094
3,094
3,094
3,094
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
278
274
270
267
263
3,094
3,094
3,094
3,094
3,094
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
259
255
251
247
244
3,094
3,094
3,094
3,094
3,094
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
240
236
232
228
225
3,094
3,094
3,094
3,094
3,094
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
221
217
213
209
205
3,094
3,094
3,094
3,094
3,094
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
202
198
194
190
186
3,094
3,094
3,094
3,094
3,094
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
182
179
175
171
167
3,094
3,094
3,094
3,094
3,094
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
(Continued)
- 55 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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
163
160
156
152
148
3,094
3,094
3,094
3,094
3,094
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
144
140
137
133
129
3,094
3,094
3,094
3,094
3,094
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
125
121
117
114
110
3,094
3,094
3,094
3,094
3,094
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
106
102
98
94
91
3,094
3,094
3,094
3,094
3,094
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
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
87
83
79
75
72
3,094
3,094
3,094
3,094
3,094
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
464
464
464
464
460
3,094
3,094
3,094
3,094
3,094
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
68
64
60
56
52
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
456
452
449
445
441
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
49
45
41
37
33
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
437
433
430
426
422
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
29
26
22
18
14
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
418
414
410
407
403
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
10
7
3
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
399
395
391
387
384
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
380
376
372
368
365
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
361
357
353
349
345
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
342
338
334
330
326
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
(Continued)
Need more information or forms? Visit IRS.gov.
- 56 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
322
319
315
311
307
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
303
299
296
292
288
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
284
280
277
273
269
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
265
261
257
254
250
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
246
242
238
234
231
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
227
223
219
215
212
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
208
204
200
196
192
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
189
185
181
177
173
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,094
3,094
3,094
3,094
3,088
5,112
5,112
5,112
5,112
5,105
5,751
5,751
5,751
5,751
5,744
169
166
162
158
154
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,080
3,072
3,064
3,056
3,048
5,094
5,084
5,073
5,063
5,052
5,733
5,723
5,712
5,702
5,691
150
146
143
139
135
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,040
3,032
3,024
3,016
3,009
5,041
5,031
5,020
5,010
4,999
5,680
5,670
5,659
5,649
5,638
131
127
124
120
116
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
3,001
2,993
2,985
2,977
2,969
4,989
4,978
4,968
4,957
4,947
5,628
5,617
5,607
5,596
5,586
112
108
104
101
97
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
(Continued)
- 57 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
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
2,961
2,953
2,945
2,937
2,929
4,936
4,926
4,915
4,905
4,894
5,575
5,565
5,554
5,544
5,533
93
89
85
81
78
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,921
2,913
2,905
2,897
2,889
4,883
4,873
4,862
4,852
4,841
5,522
5,512
5,501
5,491
5,480
74
70
66
62
59
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,881
2,873
2,865
2,857
2,849
4,831
4,820
4,810
4,799
4,789
5,470
5,459
5,449
5,438
5,428
55
51
47
43
39
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,841
2,833
2,825
2,817
2,809
4,778
4,768
4,757
4,747
4,736
5,417
5,407
5,396
5,386
5,375
36
32
28
24
20
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,801
2,793
2,785
2,777
2,769
4,726
4,715
4,704
4,694
4,683
5,365
5,354
5,343
5,333
5,322
16
13
9
5
*
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,761
2,753
2,745
2,737
2,729
4,673
4,662
4,652
4,641
4,631
5,312
5,301
5,291
5,280
5,270
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,721
2,713
2,705
2,697
2,689
4,620
4,610
4,599
4,589
4,578
5,259
5,249
5,238
5,228
5,217
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,681
2,673
2,665
2,657
2,649
4,568
4,557
4,547
4,536
4,525
5,207
5,196
5,186
5,175
5,164
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,641
2,633
2,625
2,617
2,609
4,515
4,504
4,494
4,483
4,473
5,154
5,143
5,133
5,122
5,112
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,601
2,593
2,585
2,577
2,569
4,462
4,452
4,441
4,431
4,420
5,101
5,091
5,080
5,070
5,059
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,561
2,553
2,545
2,537
2,529
4,410
4,399
4,389
4,378
4,368
5,049
5,038
5,028
5,017
5,007
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,521
2,513
2,505
2,497
2,489
4,357
4,346
4,336
4,325
4,315
4,996
4,985
4,975
4,964
4,954
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
* If the amount you are looking up from the worksheet is at least $18,700 but less than $18,740, and you have no qualifying child,
your credit is $2. Otherwise, you cannot take the credit.
(Continued)
Need more information or forms? Visit IRS.gov.
- 58 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
2,481
2,473
2,465
2,457
2,449
4,304
4,294
4,283
4,273
4,262
4,943
4,933
4,922
4,912
4,901
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,441
2,433
2,425
2,417
2,409
4,252
4,241
4,231
4,220
4,210
4,891
4,880
4,870
4,859
4,849
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,401
2,393
2,385
2,377
2,369
4,199
4,189
4,178
4,167
4,157
4,838
4,828
4,817
4,806
4,796
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,361
2,353
2,345
2,337
2,329
4,146
4,136
4,125
4,115
4,104
4,785
4,775
4,764
4,754
4,743
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,321
2,313
2,305
2,297
2,289
4,094
4,083
4,073
4,062
4,052
4,733
4,722
4,712
4,701
4,691
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
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
2,281
2,273
2,265
2,257
2,249
4,041
4,031
4,020
4,010
3,999
4,680
4,670
4,659
4,649
4,638
0
0
0
0
0
3,094
3,085
3,077
3,069
3,061
5,112
5,100
5,090
5,079
5,069
5,751
5,739
5,729
5,718
5,708
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
2,241
2,233
2,225
2,217
2,210
3,988
3,978
3,967
3,957
3,946
4,627
4,617
4,606
4,596
4,585
0
0
0
0
0
3,053
3,045
3,037
3,029
3,021
5,058
5,048
5,037
5,027
5,016
5,697
5,687
5,676
5,666
5,655
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
2,202
2,194
2,186
2,178
2,170
3,936
3,925
3,915
3,904
3,894
4,575
4,564
4,554
4,543
4,533
0
0
0
0
0
3,013
3,005
2,997
2,989
2,981
5,006
4,995
4,985
4,974
4,964
5,645
5,634
5,624
5,613
5,603
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
2,162
2,154
2,146
2,138
2,130
3,883
3,873
3,862
3,852
3,841
4,522
4,512
4,501
4,491
4,480
0
0
0
0
0
2,973
2,965
2,957
2,949
2,941
4,953
4,942
4,932
4,921
4,911
5,592
5,581
5,571
5,560
5,550
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
2,122
2,114
2,106
2,098
2,090
3,830
3,820
3,809
3,799
3,788
4,469
4,459
4,448
4,438
4,427
0
0
0
0
0
2,933
2,925
2,917
2,909
2,901
4,900
4,890
4,879
4,869
4,858
5,539
5,529
5,518
5,508
5,497
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
2,082
2,074
2,066
2,058
2,050
3,778
3,767
3,757
3,746
3,736
4,417
4,406
4,396
4,385
4,375
0
0
0
0
0
2,893
2,885
2,877
2,869
2,861
4,848
4,837
4,827
4,816
4,806
5,487
5,476
5,466
5,455
5,445
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
2,042
2,034
2,026
2,018
2,010
3,725
3,715
3,704
3,694
3,683
4,364
4,354
4,343
4,333
4,322
0
0
0
0
0
2,854
2,846
2,838
2,830
2,822
4,795
4,785
4,774
4,763
4,753
5,434
5,424
5,413
5,402
5,392
(Continued)
- 59 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
2,002
1,994
1,986
1,978
1,970
3,673
3,662
3,651
3,641
3,630
4,312
4,301
4,290
4,280
4,269
0
0
0
0
0
2,814
2,806
2,798
2,790
2,782
4,742
4,732
4,721
4,711
4,700
5,381
5,371
5,360
5,350
5,339
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
1,962
1,954
1,946
1,938
1,930
3,620
3,609
3,599
3,588
3,578
4,259
4,248
4,238
4,227
4,217
0
0
0
0
0
2,774
2,766
2,758
2,750
2,742
4,690
4,679
4,669
4,658
4,648
5,329
5,318
5,308
5,297
5,287
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
1,922
1,914
1,906
1,898
1,890
3,567
3,557
3,546
3,536
3,525
4,206
4,196
4,185
4,175
4,164
0
0
0
0
0
2,734
2,726
2,718
2,710
2,702
4,637
4,627
4,616
4,606
4,595
5,276
5,266
5,255
5,245
5,234
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
1,882
1,874
1,866
1,858
1,850
3,515
3,504
3,494
3,483
3,472
4,154
4,143
4,133
4,122
4,111
0
0
0
0
0
2,694
2,686
2,678
2,670
2,662
4,584
4,574
4,563
4,553
4,542
5,223
5,213
5,202
5,192
5,181
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
1,842
1,834
1,826
1,818
1,810
3,462
3,451
3,441
3,430
3,420
4,101
4,090
4,080
4,069
4,059
0
0
0
0
0
2,654
2,646
2,638
2,630
2,622
4,532
4,521
4,511
4,500
4,490
5,171
5,160
5,150
5,139
5,129
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
1,802
1,794
1,786
1,778
1,770
3,409
3,399
3,388
3,378
3,367
4,048
4,038
4,027
4,017
4,006
0
0
0
0
0
2,614
2,606
2,598
2,590
2,582
4,479
4,469
4,458
4,448
4,437
5,118
5,108
5,097
5,087
5,076
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
1,762
1,754
1,746
1,738
1,730
3,357
3,346
3,336
3,325
3,315
3,996
3,985
3,975
3,964
3,954
0
0
0
0
0
2,574
2,566
2,558
2,550
2,542
4,426
4,416
4,405
4,395
4,384
5,065
5,055
5,044
5,034
5,023
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
1,722
1,714
1,706
1,698
1,690
3,304
3,293
3,283
3,272
3,262
3,943
3,932
3,922
3,911
3,901
0
0
0
0
0
2,534
2,526
2,518
2,510
2,502
4,374
4,363
4,353
4,342
4,332
5,013
5,002
4,992
4,981
4,971
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
1,682
1,674
1,666
1,658
1,650
3,251
3,241
3,230
3,220
3,209
3,890
3,880
3,869
3,859
3,848
0
0
0
0
0
2,494
2,486
2,478
2,470
2,462
4,321
4,311
4,300
4,290
4,279
4,960
4,950
4,939
4,929
4,918
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
1,642
1,634
1,626
1,618
1,610
3,199
3,188
3,178
3,167
3,157
3,838
3,827
3,817
3,806
3,796
0
0
0
0
0
2,454
2,446
2,438
2,430
2,422
4,269
4,258
4,247
4,237
4,226
4,908
4,897
4,886
4,876
4,865
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
1,602
1,594
1,586
1,578
1,570
3,146
3,136
3,125
3,114
3,104
3,785
3,775
3,764
3,753
3,743
0
0
0
0
0
2,414
2,406
2,398
2,390
2,382
4,216
4,205
4,195
4,184
4,174
4,855
4,844
4,834
4,823
4,813
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
1,562
1,554
1,546
1,538
1,530
3,093
3,083
3,072
3,062
3,051
3,732
3,722
3,711
3,701
3,690
0
0
0
0
0
2,374
2,366
2,358
2,350
2,342
4,163
4,153
4,142
4,132
4,121
4,802
4,792
4,781
4,771
4,760
(Continued)
Need more information or forms? Visit IRS.gov.
- 60 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
1,522
1,514
1,506
1,498
1,490
3,041
3,030
3,020
3,009
2,999
3,680
3,669
3,659
3,648
3,638
0
0
0
0
0
2,334
2,326
2,318
2,310
2,302
4,111
4,100
4,090
4,079
4,068
4,750
4,739
4,729
4,718
4,707
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
1,482
1,474
1,466
1,458
1,450
2,988
2,978
2,967
2,957
2,946
3,627
3,617
3,606
3,596
3,585
0
0
0
0
0
2,294
2,286
2,278
2,270
2,262
4,058
4,047
4,037
4,026
4,016
4,697
4,686
4,676
4,665
4,655
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
1,442
1,434
1,426
1,418
1,411
2,935
2,925
2,914
2,904
2,893
3,574
3,564
3,553
3,543
3,532
0
0
0
0
0
2,254
2,246
2,238
2,230
2,222
4,005
3,995
3,984
3,974
3,963
4,644
4,634
4,623
4,613
4,602
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
1,403
1,395
1,387
1,379
1,371
2,883
2,872
2,862
2,851
2,841
3,522
3,511
3,501
3,490
3,480
0
0
0
0
0
2,214
2,206
2,198
2,190
2,182
3,953
3,942
3,932
3,921
3,911
4,592
4,581
4,571
4,560
4,550
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
1,363
1,355
1,347
1,339
1,331
2,830
2,820
2,809
2,799
2,788
3,469
3,459
3,448
3,438
3,427
0
0
0
0
0
2,174
2,166
2,158
2,150
2,142
3,900
3,889
3,879
3,868
3,858
4,539
4,528
4,518
4,507
4,497
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
1,323
1,315
1,307
1,299
1,291
2,777
2,767
2,756
2,746
2,735
3,416
3,406
3,395
3,385
3,374
0
0
0
0
0
2,134
2,126
2,118
2,110
2,102
3,847
3,837
3,826
3,816
3,805
4,486
4,476
4,465
4,455
4,444
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
1,283
1,275
1,267
1,259
1,251
2,725
2,714
2,704
2,693
2,683
3,364
3,353
3,343
3,332
3,322
0
0
0
0
0
2,094
2,086
2,078
2,070
2,062
3,795
3,784
3,774
3,763
3,753
4,434
4,423
4,413
4,402
4,392
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
1,243
1,235
1,227
1,219
1,211
2,672
2,662
2,651
2,641
2,630
3,311
3,301
3,290
3,280
3,269
0
0
0
0
0
2,055
2,047
2,039
2,031
2,023
3,742
3,732
3,721
3,710
3,700
4,381
4,371
4,360
4,349
4,339
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
1,203
1,195
1,187
1,179
1,171
2,620
2,609
2,598
2,588
2,577
3,259
3,248
3,237
3,227
3,216
0
0
0
0
0
2,015
2,007
1,999
1,991
1,983
3,689
3,679
3,668
3,658
3,647
4,328
4,318
4,307
4,297
4,286
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
1,163
1,155
1,147
1,139
1,131
2,567
2,556
2,546
2,535
2,525
3,206
3,195
3,185
3,174
3,164
0
0
0
0
0
1,975
1,967
1,959
1,951
1,943
3,637
3,626
3,616
3,605
3,595
4,276
4,265
4,255
4,244
4,234
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
1,123
1,115
1,107
1,099
1,091
2,514
2,504
2,493
2,483
2,472
3,153
3,143
3,132
3,122
3,111
0
0
0
0
0
1,935
1,927
1,919
1,911
1,903
3,584
3,574
3,563
3,553
3,542
4,223
4,213
4,202
4,192
4,181
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
1,083
1,075
1,067
1,059
1,051
2,462
2,451
2,441
2,430
2,419
3,101
3,090
3,080
3,069
3,058
0
0
0
0
0
1,895
1,887
1,879
1,871
1,863
3,531
3,521
3,510
3,500
3,489
4,170
4,160
4,149
4,139
4,128
(Continued)
- 61 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
1,043
1,035
1,027
1,019
1,011
2,409
2,398
2,388
2,377
2,367
3,048
3,037
3,027
3,016
3,006
0
0
0
0
0
1,855
1,847
1,839
1,831
1,823
3,479
3,468
3,458
3,447
3,437
4,118
4,107
4,097
4,086
4,076
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
1,003
995
987
979
971
2,356
2,346
2,335
2,325
2,314
2,995
2,985
2,974
2,964
2,953
0
0
0
0
0
1,815
1,807
1,799
1,791
1,783
3,426
3,416
3,405
3,395
3,384
4,065
4,055
4,044
4,034
4,023
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
963
955
947
939
931
2,304
2,293
2,283
2,272
2,262
2,943
2,932
2,922
2,911
2,901
0
0
0
0
0
1,775
1,767
1,759
1,751
1,743
3,373
3,363
3,352
3,342
3,331
4,012
4,002
3,991
3,981
3,970
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
923
915
907
899
891
2,251
2,240
2,230
2,219
2,209
2,890
2,879
2,869
2,858
2,848
0
0
0
0
0
1,735
1,727
1,719
1,711
1,703
3,321
3,310
3,300
3,289
3,279
3,960
3,949
3,939
3,928
3,918
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
883
875
867
859
851
2,198
2,188
2,177
2,167
2,156
2,837
2,827
2,816
2,806
2,795
0
0
0
0
0
1,695
1,687
1,679
1,671
1,663
3,268
3,258
3,247
3,237
3,226
3,907
3,897
3,886
3,876
3,865
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
843
835
827
819
811
2,146
2,135
2,125
2,114
2,104
2,785
2,774
2,764
2,753
2,743
0
0
0
0
0
1,655
1,647
1,639
1,631
1,623
3,216
3,205
3,194
3,184
3,173
3,855
3,844
3,833
3,823
3,812
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
803
795
787
779
771
2,093
2,083
2,072
2,061
2,051
2,732
2,722
2,711
2,700
2,690
0
0
0
0
0
1,615
1,607
1,599
1,591
1,583
3,163
3,152
3,142
3,131
3,121
3,802
3,791
3,781
3,770
3,760
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
763
755
747
739
731
2,040
2,030
2,019
2,009
1,998
2,679
2,669
2,658
2,648
2,637
0
0
0
0
0
1,575
1,567
1,559
1,551
1,543
3,110
3,100
3,089
3,079
3,068
3,749
3,739
3,728
3,718
3,707
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
723
715
707
699
691
1,988
1,977
1,967
1,956
1,946
2,627
2,616
2,606
2,595
2,585
0
0
0
0
0
1,535
1,527
1,519
1,511
1,503
3,058
3,047
3,037
3,026
3,015
3,697
3,686
3,676
3,665
3,654
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
683
675
667
659
651
1,935
1,925
1,914
1,904
1,893
2,574
2,564
2,553
2,543
2,532
0
0
0
0
0
1,495
1,487
1,479
1,471
1,463
3,005
2,994
2,984
2,973
2,963
3,644
3,633
3,623
3,612
3,602
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
643
635
627
619
612
1,882
1,872
1,861
1,851
1,840
2,521
2,511
2,500
2,490
2,479
0
0
0
0
0
1,455
1,447
1,439
1,431
1,423
2,952
2,942
2,931
2,921
2,910
3,591
3,581
3,570
3,560
3,549
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
604
596
588
580
572
1,830
1,819
1,809
1,798
1,788
2,469
2,458
2,448
2,437
2,427
0
0
0
0
0
1,415
1,407
1,399
1,391
1,383
2,900
2,889
2,879
2,868
2,858
3,539
3,528
3,518
3,507
3,497
(Continued)
Need more information or forms? Visit IRS.gov.
- 62 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
564
556
548
540
532
1,777
1,767
1,756
1,746
1,735
2,416
2,406
2,395
2,385
2,374
0
0
0
0
0
1,375
1,367
1,359
1,351
1,343
2,847
2,836
2,826
2,815
2,805
3,486
3,475
3,465
3,454
3,444
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
524
516
508
500
492
1,724
1,714
1,703
1,693
1,682
2,363
2,353
2,342
2,332
2,321
0
0
0
0
0
1,335
1,327
1,319
1,311
1,303
2,794
2,784
2,773
2,763
2,752
3,433
3,423
3,412
3,402
3,391
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
484
476
468
460
452
1,672
1,661
1,651
1,640
1,630
2,311
2,300
2,290
2,279
2,269
0
0
0
0
0
1,295
1,287
1,279
1,271
1,263
2,742
2,731
2,721
2,710
2,700
3,381
3,370
3,360
3,349
3,339
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
444
436
428
420
412
1,619
1,609
1,598
1,588
1,577
2,258
2,248
2,237
2,227
2,216
0
0
0
0
0
1,256
1,248
1,240
1,232
1,224
2,689
2,679
2,668
2,657
2,647
3,328
3,318
3,307
3,296
3,286
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
404
396
388
380
372
1,567
1,556
1,545
1,535
1,524
2,206
2,195
2,184
2,174
2,163
0
0
0
0
0
1,216
1,208
1,200
1,192
1,184
2,636
2,626
2,615
2,605
2,594
3,275
3,265
3,254
3,244
3,233
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
364
356
348
340
332
1,514
1,503
1,493
1,482
1,472
2,153
2,142
2,132
2,121
2,111
0
0
0
0
0
1,176
1,168
1,160
1,152
1,144
2,584
2,573
2,563
2,552
2,542
3,223
3,212
3,202
3,191
3,181
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
324
316
308
300
292
1,461
1,451
1,440
1,430
1,419
2,100
2,090
2,079
2,069
2,058
0
0
0
0
0
1,136
1,128
1,120
1,112
1,104
2,531
2,521
2,510
2,500
2,489
3,170
3,160
3,149
3,139
3,128
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
284
276
268
260
252
1,409
1,398
1,388
1,377
1,366
2,048
2,037
2,027
2,016
2,005
0
0
0
0
0
1,096
1,088
1,080
1,072
1,064
2,478
2,468
2,457
2,447
2,436
3,117
3,107
3,096
3,086
3,075
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
244
236
228
220
212
1,356
1,345
1,335
1,324
1,314
1,995
1,984
1,974
1,963
1,953
0
0
0
0
0
1,056
1,048
1,040
1,032
1,024
2,426
2,415
2,405
2,394
2,384
3,065
3,054
3,044
3,033
3,023
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
204
196
188
180
172
1,303
1,293
1,282
1,272
1,261
1,942
1,932
1,921
1,911
1,900
0
0
0
0
0
1,016
1,008
1,000
992
984
2,373
2,363
2,352
2,342
2,331
3,012
3,002
2,991
2,981
2,970
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
164
156
148
140
132
1,251
1,240
1,230
1,219
1,209
1,890
1,879
1,869
1,858
1,848
0
0
0
0
0
976
968
960
952
944
2,320
2,310
2,299
2,289
2,278
2,959
2,949
2,938
2,928
2,917
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
124
116
108
100
92
1,198
1,187
1,177
1,166
1,156
1,837
1,826
1,816
1,805
1,795
0
0
0
0
0
936
928
920
912
904
2,268
2,257
2,247
2,236
2,226
2,907
2,896
2,886
2,875
2,865
(Continued)
- 63 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
84
76
68
60
52
1,145
1,135
1,124
1,114
1,103
1,784
1,774
1,763
1,753
1,742
0
0
0
0
0
896
888
880
872
864
2,215
2,205
2,194
2,184
2,173
2,854
2,844
2,833
2,823
2,812
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
44
36
28
20
12
1,093
1,082
1,072
1,061
1,051
1,732
1,721
1,711
1,700
1,690
0
0
0
0
0
856
848
840
832
824
2,163
2,152
2,141
2,131
2,120
2,802
2,791
2,780
2,770
2,759
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
4
0
0
0
0
1,040
1,030
1,019
1,008
998
1,679
1,669
1,658
1,647
1,637
0
0
0
0
0
816
808
800
792
784
2,110
2,099
2,089
2,078
2,068
2,749
2,738
2,728
2,717
2,707
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
987
977
966
956
945
1,626
1,616
1,605
1,595
1,584
0
0
0
0
0
776
768
760
752
744
2,057
2,047
2,036
2,026
2,015
2,696
2,686
2,675
2,665
2,654
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
935
924
914
903
893
1,574
1,563
1,553
1,542
1,532
0
0
0
0
0
736
728
720
712
704
2,005
1,994
1,984
1,973
1,962
2,644
2,633
2,623
2,612
2,601
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
882
872
861
851
840
1,521
1,511
1,500
1,490
1,479
0
0
0
0
0
696
688
680
672
664
1,952
1,941
1,931
1,920
1,910
2,591
2,580
2,570
2,559
2,549
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
829
819
808
798
787
1,468
1,458
1,447
1,437
1,426
0
0
0
0
0
656
648
640
632
624
1,899
1,889
1,878
1,868
1,857
2,538
2,528
2,517
2,507
2,496
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
777
766
756
745
735
1,416
1,405
1,395
1,384
1,374
0
0
0
0
0
616
608
600
592
584
1,847
1,836
1,826
1,815
1,805
2,486
2,475
2,465
2,454
2,444
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
724
714
703
693
682
1,363
1,353
1,342
1,332
1,321
0
0
0
0
0
576
568
560
552
544
1,794
1,783
1,773
1,762
1,752
2,433
2,422
2,412
2,401
2,391
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
671
661
650
640
629
1,310
1,300
1,289
1,279
1,268
0
0
0
0
0
536
528
520
512
504
1,741
1,731
1,720
1,710
1,699
2,380
2,370
2,359
2,349
2,338
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
619
608
598
587
577
1,258
1,247
1,237
1,226
1,216
0
0
0
0
0
496
488
480
472
464
1,689
1,678
1,668
1,657
1,647
2,328
2,317
2,307
2,296
2,286
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
566
556
545
535
524
1,205
1,195
1,184
1,174
1,163
0
0
0
0
0
457
449
441
433
425
1,636
1,626
1,615
1,604
1,594
2,275
2,265
2,254
2,243
2,233
(Continued)
Need more information or forms? Visit IRS.gov.
- 64 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
514
503
492
482
471
1,153
1,142
1,131
1,121
1,110
0
0
0
0
0
417
409
401
393
385
1,583
1,573
1,562
1,552
1,541
2,222
2,212
2,201
2,191
2,180
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
461
450
440
429
419
1,100
1,089
1,079
1,068
1,058
0
0
0
0
0
377
369
361
353
345
1,531
1,520
1,510
1,499
1,489
2,170
2,159
2,149
2,138
2,128
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
408
398
387
377
366
1,047
1,037
1,026
1,016
1,005
0
0
0
0
0
337
329
321
313
305
1,478
1,468
1,457
1,447
1,436
2,117
2,107
2,096
2,086
2,075
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
356
345
335
324
313
995
984
974
963
952
0
0
0
0
0
297
289
281
273
265
1,425
1,415
1,404
1,394
1,383
2,064
2,054
2,043
2,033
2,022
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
303
292
282
271
261
942
931
921
910
900
0
0
0
0
0
257
249
241
233
225
1,373
1,362
1,352
1,341
1,331
2,012
2,001
1,991
1,980
1,970
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
250
240
229
219
208
889
879
868
858
847
0
0
0
0
0
217
209
201
193
185
1,320
1,310
1,299
1,289
1,278
1,959
1,949
1,938
1,928
1,917
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
198
187
177
166
156
837
826
816
805
795
0
0
0
0
0
177
169
161
153
145
1,267
1,257
1,246
1,236
1,225
1,906
1,896
1,885
1,875
1,864
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
145
134
124
113
103
784
773
763
752
742
0
0
0
0
0
137
129
121
113
105
1,215
1,204
1,194
1,183
1,173
1,854
1,843
1,833
1,822
1,812
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
92
82
71
61
50
731
721
710
700
689
0
0
0
0
0
97
89
81
73
65
1,162
1,152
1,141
1,131
1,120
1,801
1,791
1,780
1,770
1,759
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
40
29
19
8
*
679
668
658
647
637
0
0
0
0
0
57
49
41
33
25
1,110
1,099
1,088
1,078
1,067
1,749
1,738
1,727
1,717
1,706
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
626
616
605
594
584
0
0
0
0
0
17
9
**
0
0
1,057
1,046
1,036
1,025
1,015
1,696
1,685
1,675
1,664
1,654
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
573
563
552
542
531
0
0
0
0
0
0
0
0
0
0
1,004
994
983
973
962
1,643
1,633
1,622
1,612
1,601
* If the amount you are looking up from the worksheet is at least $40,950 but less than $40,964, and you have two qualifying children,
your credit is $1. Otherwise, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $41,100 but less than $41,132, and you have one qualifying child,
your credit is $3. Otherwise, you cannot take the credit.
(Continued)
- 65 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
521
510
500
489
479
0
0
0
0
0
0
0
0
0
0
952
941
931
920
909
1,591
1,580
1,570
1,559
1,548
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
468
458
447
437
426
0
0
0
0
0
0
0
0
0
0
899
888
878
867
857
1,538
1,527
1,517
1,506
1,496
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
415
405
394
384
373
0
0
0
0
0
0
0
0
0
0
846
836
825
815
804
1,485
1,475
1,464
1,454
1,443
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
363
352
342
331
321
0
0
0
0
0
0
0
0
0
0
794
783
773
762
752
1,433
1,422
1,412
1,401
1,391
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
310
300
289
279
268
0
0
0
0
0
0
0
0
0
0
741
730
720
709
699
1,380
1,369
1,359
1,348
1,338
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
257
247
236
226
215
0
0
0
0
0
0
0
0
0
0
688
678
667
657
646
1,327
1,317
1,306
1,296
1,285
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
205
194
184
173
163
0
0
0
0
0
0
0
0
0
0
636
625
615
604
594
1,275
1,264
1,254
1,243
1,233
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
152
142
131
121
110
0
0
0
0
0
0
0
0
0
0
583
573
562
551
541
1,222
1,212
1,201
1,190
1,180
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
100
89
78
68
57
0
0
0
0
0
0
0
0
0
0
530
520
509
499
488
1,169
1,159
1,148
1,138
1,127
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
47
36
26
15
*
0
0
0
0
0
0
0
0
0
0
478
467
457
446
436
1,117
1,106
1,096
1,085
1,075
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
425
415
404
394
383
1,064
1,054
1,043
1,033
1,022
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
372
362
351
341
330
1,011
1,001
990
980
969
* If the amount you are looking up from the worksheet is at least $43,950 but less than $43,998, and you have three qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
(Continued)
Need more information or forms? Visit IRS.gov.
- 66 -
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
320
309
299
288
278
959
948
938
927
917
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
267
257
246
236
225
906
896
885
875
864
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
214
204
193
183
172
853
843
832
822
811
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
162
151
141
130
120
801
790
780
769
759
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
109
99
88
78
67
748
738
727
717
706
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
57
46
35
25
14
696
685
674
664
653
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
643
632
622
611
601
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
590
580
569
559
548
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
538
527
517
506
495
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
485
474
464
453
443
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
432
422
411
401
390
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
380
369
359
348
338
* If the amount you are looking up from the worksheet is at least $46,000 but less than $46,044, and you have two qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
(Continued)
- 67 -
Need more information or forms? Visit IRS.gov.
2011 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you are looking up
from the worksheet is –
At least
Single, head of household, or qualifying widow(er)
Married filing jointly and you have –
and you have –
No Children
One Child
Two Children Three Children No Children
One Child
Two Children
Your credit is –
But less than
Three Children
Your credit is –
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
327
316
306
295
285
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
274
264
253
243
232
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
222
211
201
190
180
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
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
169
159
148
137
127
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
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
116
106
95
85
74
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
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
64
53
43
32
22
49,000
49,050
49,050
49,078
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11
3
Need more information or forms? Visit IRS.gov.
- 68 -
2011 Form 1040 — Lines 65 Through 74a
Line 65
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who have at
least one qualifying child as defined in the
instructions for line 6c. 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 51.
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 66
American Opportunity Credit
If you meet the requirements to claim an
education credit (see the instructions for
line 49), enter on line 66 the amount, if any,
from Form 8863, line 14.
Line 67
First-Time Homebuyer Credit
You can claim this credit only if:
• You (or your spouse if married) were
a member of the uniformed services or Foreign Service, or an employee of the intelligence community, on qualified official
extended duty outside the United States for
at least 90 days during the period beginning
after December 31, 2008, and ending
before May 1, 2010, and
• You bought a main home in the
United States in 2011 before May 1.
For more details and additional requirements, see Form 5405 and its instructions.
Line 68
Amount Paid With Request
for Extension To File
If you filed Form 4868 to get an automatic
extension of time to file Form 1040, enter
any amount you paid with that form or by
electronic funds withdrawal, credit or debit
card, or the Electronic Federal Tax Payment System (EFTPS). If you paid by
credit or debit card, do not include on line
68 the convenience fee you were charged.
Also, include any amounts paid with Form
2350.
TIP
You may be able to deduct any
credit or debit card convenience
fees on your 2012 Schedule A.
Line 69
Excess Social Security and
Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for 2011
and total wages of more than $106,800, too
much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for
the amount withheld in excess of
$4,485.60. But if any one employer withheld more than $4,485.60, you cannot
claim the excess on your return. The employer should adjust the tax for you. If the
employer does not adjust the overcollection, you can file a claim for refund using
Form 843. Figure this amount separately
for you and your spouse.
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead, use
Form 843.
For more details, see Pub. 505.
Line 70
Credit for Federal Tax on
Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for a
nontaxable purpose (for example, an
off-highway business use). Attach Form
4136.
Line 71
Check the box(es) on line 71 to report any
credit from Form 2439, 8839, 8801 (line
27), or 8885. If you claim more than one of
these credits, enter the total on line 71.
If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared
you had a right to the income, include the
credit on line 71 and enter “I.R.C. 1341” to
the right of line 71. See Pub. 525 for details
about this credit.
Refund
Line 73
Amount Overpaid
If line 73 is under $1, we will send a refund
only on written request.
- 69 -
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 2012
under General Information, later.
TIP
Refund Offset
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support,
or certain federal nontax debts, such as student loans, all or part of the overpayment
on line 73 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 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.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support,
or a federal nontax debt, such as a student
loan, part or all of the overpayment on line
73 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 or see
Form 8379.
Lines 74a Through 74d
Amount Refunded to You
If you want to check the status of your
refund, see Refund Information, later.
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).
But if you filed Form 5405, 8379, or 8839
with your return, allow 14 weeks (11 weeks
if you filed electronically).
Effect of refund on benefits. Any refund
you receive cannot be counted as income
when determining if you or anyone else is
eligible for benefits or assistance, or how
much you or anyone else can receive, under
any federal program or under any state or
local program financed in whole or in part
with federal funds. These programs include
Temporary Assistance for Needy Families
(TANF), Medicaid, Supplemental Security
Income (SSI), and Supplemental Nutrition
Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at
least 12 months after you receive it. Check
with your local benefit coordinator to find
out if your refund will affect your benefits.
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Lines 74a Through 74d
• 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.
If you file a joint return and
check the box on line 74a and
attach Form 8888 or fill in lines
CAUTION
74b through 74d, your spouse
may get at least part of the refund.
!
IRA. You can have your refund (or part of
posit 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 di-
rectly 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 74a
You cannot file Form 8888 to split your
refund into more than one account or buy
paper series I savings bonds if Form 8379 is
filed with your return.
Line 74b
The routing number must be nine digits.
The first two digits must be 01 through 12
or 21 through 32. On the sample check
below, the routing number is 250250025.
Tony and Jennifer Maple would use that
routing number unless their financial institution instructed them to use a different
routing number for direct deposits.
Line 74d
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.
Sample Check—Lines 74b Through 74d
1234
TONY MAPLE
JENNIFER MAPLE
123 Pear Lane
Anyplace, GA 00000
15-0000/0000
PAY TO THE
ORDER OF
$
ANYPLACE BANK
Anyplace, GA 00000
Routing
number
Account
number
(line 74b)
(line 74d)
For
"’86". 1234
|:250250025|:202020
DOLLARS
Do not include
the check number.
䊲
it) 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 account of the year to which the deposit is to
be applied (unless the trustee or custodian
will not accept a deposit for 2011). 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 2011 return during 2012 and do
not notify the trustee or custodian in advance, the trustee or custodian can assume
the deposit to your IRA is for 2012. If you
designate your deposit to be for 2011, you
must verify that the deposit was actually
made to the account by the due date of the
return (without regard to extensions). If the
deposit is not made by that date, the deposit
TreasuryDirect. You can request a de-
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.
E
Why Use Direct Deposit?
For more information on IRAs, see Pub.
590.
Line 74c
PL
If you want us to directly deposit the
amount shown on line 74a 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 74b through 74d (if
you want your refund deposited to only one
account), or
• Check the box on line 74a 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 74a. Draw a line through the
boxes on lines 74b and 74d. We will send
you a check instead.
You and your spouse, if filing
jointly, each may be able to
contribute up to $5,000 ($6,000
CAUTION
if age 50 or older at the end of
2011) to a traditional IRA or Roth IRA for
2011. The limit for 2012 is also $5,000
($6,000 if age 50 or older at the end of
2012). You may owe a penalty if your contributions exceed these limits.
!
Ask your financial institution for the
correct routing number to enter on line 74b
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.
M
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
later.
is not an IRA contribution for 2011. In that
case, you must file an amended 2011 return
and reduce any IRA deduction and any retirement savings contributions credit you
claimed.
SA
Simple. Safe. Secure.
䊲
DIRECT DEPOSIT
The routing and account numbers may be in different places on your check.
CAUTION
Need more information or forms? Visit IRS.gov.
- 70 -
2011 Form 1040 — Lines 74d Through 77
• 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 2011 return after December 31, 2012.
The IRS is not responsible for a
lost refund if you enter the
wrong account information.
CAUTION
Check with your financial institution to get the correct routing and account
numbers and to make sure your direct deposit will be accepted.
!
Line 75
Applied to Your 2012
Estimated Tax
Enter on line 75 the amount, if any, of the
overpayment on line 73 you want applied
to your 2012 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.
!
CAUTION
This election to apply part or all
of the amount overpaid to your
2012 estimated tax cannot be
changed later.
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 17,
2012. If you file your return after April 17,
2012, 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.
Line 76
Amount You Owe
To save interest and penalties,
pay your taxes in full by April
17, 2012. You do not have to
pay if line 76 is under $1.
Include any estimated tax penalty from
line 77 in the amount you enter on line 76.
You can pay by check, money order,
credit or debit card, or EFTPS. Do not include any estimated tax payment for 2012
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
“2011 Form 1040” 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 us process your payment, enter
the amount on the right side of the check
like this: $ XXX.XX. Do not use dashes or
lines (for example,
do not enter “$ XXX – ”
xx
or “$ XXX100”).
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.
Bad check or payment. The penalty for
writing a bad check to the IRS is $25 or 2%
of the check, whichever is more. This penalty also applies to other forms of payment
if the IRS does not receive the funds. Use
TeleTax topic 206.
TIP
To pay by credit or debit card or EFTPS.
For information on these payment methods,
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) increase the
tax withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2012. See Income
Tax Withholding and Estimated Tax Payments for 2012 under General Information,
later.
What If You Cannot Pay?
If you cannot pay the full amount shown on
line 76 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 pay all or part of
the tax you owe in monthly installments.
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 17,
2012. You must also pay a fee. To limit the
TIP
- 71 -
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.
To ask for an installment agreement,
you can apply online or use Form 9465 or
9465-FS. To apply online, go to IRS.gov
and click on “Tools” and then “Online Payment Agreement.”
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
17, 2012. An extension generally will not
be granted for more than 6 months. If you
pay after April 17, 2012, you will be
charged interest on the tax not paid by April
15, 2012. You must pay the tax before the
extension runs out. If you do not, penalties
may be imposed.
Line 77
Estimated Tax Penalty
You may owe this penalty if:
• Line 76 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.
For most people, the “tax shown on your
return” is the amount on your 2011 Form
1040, line 61, minus the total of any
amounts shown on lines 64a, 65, 66, 67,
and 70 and Forms 8828, 4137, 5329 (Parts
III through VIII only), 8801 (line 27 only),
8839, 8885, and 8919. Also subtract from
line 61 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation,
any uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance, any look-back interest due under
section 167(g) or 460(b), and any write-in
tax included on line 60 from Form 8885.
When figuring the amount on line 61, include household employment taxes only if
line 62 is more than zero or you would owe
the penalty even if you did not include
those taxes.
Exception. You will not owe the penalty if
your 2010 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 2010
return and you were a U.S. citizen or resident for all of 2010.
2. The total of lines 62, 63, and 69 on
your 2011 return is at least 100% of the tax
shown on your 2010 return (110% of that
amount if you are not a farmer or fisherman, and your adjusted gross income
(AGI) shown on your 2010 return was
more than $150,000 (more than $75,000 if
married filing separately for 2011)). Your
estimated tax payments for 2011 must have
Need more information or forms? Visit IRS.gov.
2011 Form 1040 — Line 77
been made on time and for the required
amount.
For most people, the “tax shown on your
2010 return” is the amount on your 2010
Form 1040, line 60, minus the total of any
amounts shown on lines 63, 64a, 65, 66,
and 67 and Forms 8828, 4137, 4136, 5329
(Parts III through VIII only), 8801 (line 27
only), 8885, and 8919. Also subtract from
line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation,
any uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance, any look-back interest due under
section 167(g) or 460(b), and any write-in
tax included on line 60 from Form 8885.
When figuring the amount on line 60, include household employment taxes only if
line 61 is more than zero or you would have
owed the estimated tax penalty for 2010
even if you did not include those taxes. But
if you entered an amount on your 2010
Schedule H, line 7, include the total of that
amount plus the household employment
taxes on your 2010 Form 1040, line 59.
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,
• 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.
Figuring the Penalty
If the Exception just described does not
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.
Enter any penalty on line 77. Add the
penalty to any tax due and enter the total on
line 76.
The authorization will automatically
end no later than the due date (without regard to extensions) for filing your 2012 tax
return. This is April 15, 2013, for most
people. If you wish to revoke the authorization before it ends, see Pub. 947.
However, if you have an overpayment
on line 73, subtract the penalty from the
amount you would otherwise enter on line
74a or line 75. Lines 74a, 75, and 77 must
equal line 73.
Sign Your Return
apply and you choose to figure the penalty
yourself, use Form 2210 (or 2210-F for
farmers and fishermen).
If the penalty is more than the overpayment on line 73, enter -0- on lines 74a and
75. Then subtract line 73 from line 77 and
enter the result on line 76.
Do not file Form 2210 with your return
unless Form 2210 indicates that you must
do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 77
TIP
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.
Third Party Designee
If you want to allow your preparer, a friend,
a family member, or any other person you
choose to discuss your 2011 tax return with
the IRS, check the “Yes” box in the “Third
Form 1040 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, later.
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
Need more information or forms? Visit IRS.gov.
- 72 -
a letter. If you are filing a joint return, you
can enter either your or your spouse’s daytime phone number.
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.
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
2010 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 2010 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ,
line 4. If you do not have your 2010 income
tax return, call the IRS at 1-800-908-9946
to get a free transcript of your return or visit
IRS.gov and click on “Order a Tax Return
or Account Transcript.” (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 2010 return.) You will also be
prompted to enter your date of birth (DOB).
!
CAUTION
You cannot use the Self-Select
PIN method if you are a
first-time filer under age 16 at
the end of 2011.
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 “Tools” and then “Electronic Filing PIN Request.” Or you can call
1-866-704-7388.
TIP
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 have to attach certain
forms or other documents that cannot be
electronically filed. For details, see Form
8453.
Identity Protection
PIN
If the IRS gave you an identity protection
personal identification number (PIN) because you were a victim of identity theft,
enter it in the spaces provided below your
daytime phone number. If the IRS has not
given you this type of number, leave these
spaces blank.
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.
Assemble Your Return
Assemble any schedules and forms behind
Form 1040 in order of the “Attachment Se-
quence 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 a copy of Forms
W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a corrected
Form W-2), attach a copy of your original
Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front
of Form 1040 if tax was withheld.
Paid Preparer Must
Sign Your Return
Generally, anyone you pay to prepare your
return must sign it and include their
- 73 -
Need more information or forms? Visit IRS.gov.
2011
Tax Table
If line 43
(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
See the instructions for line 44 to see if you must
use the Tax Table below to figure your tax.
!
CAUTION
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they
find the $25,300 – 25,350 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 $2,949. This is the tax amount they
should enter on Form 1040, line 44.
If line 43
(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
25,200
25,250
25,300
25,350
3,359
3,366
3,374
3,381
25,250
25,300
25,350
25,400
If line 43
(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—
2,934 3,359
2,941 3,366
2,949 3,374
2,956 3,381
3,176
3,184
3,191
3,199
Married
filing
jointly
*
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)
- 74 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
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
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
803
808
813
818
823
828
833
838
843
848
854
861
869
876
884
891
899
906
914
921
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
843
848
854
861
869
876
884
891
899
906
914
921
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
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
1,229
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
1,356
1,364
1,371
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
1,229
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
1,356
1,364
1,371
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
1,379
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
1,506
1,514
1,521
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
1,379
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
1,506
1,514
1,521
1,203
1,208
1,213
1,219
1,226
1,234
1,241
1,249
1,256
1,264
1,271
1,279
1,286
1,294
1,301
1,309
1,316
1,324
1,331
1,339
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
1,656
1,664
1,671
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
1,529
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
1,656
1,664
1,671
1,346
1,354
1,361
1,369
1,376
1,384
1,391
1,399
1,406
1,414
1,421
1,429
1,436
1,444
1,451
1,459
1,466
1,474
1,481
1,489
12,000
929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
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
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
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
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
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
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
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
And you are —
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 43
(taxable
income) is —
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
* This column must also be used by a qualifying widow(er).
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)
- 75 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
1,679
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
1,806
1,814
1,821
1,496
1,504
1,511
1,519
1,526
1,534
1,541
1,549
1,556
1,564
1,571
1,579
1,586
1,594
1,601
1,609
1,616
1,624
1,631
1,639
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
1,829
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
1,956
1,964
1,971
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
1,829
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
1,956
1,964
1,971
1,646
1,654
1,661
1,669
1,676
1,684
1,691
1,699
1,706
1,714
1,721
1,729
1,736
1,744
1,751
1,759
1,766
1,774
1,781
1,789
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
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
2,106
2,114
2,121
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
1,678
1,683
1,688
1,693
1,698
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
2,106
2,114
2,121
1,796
1,804
1,811
1,819
1,826
1,834
1,841
1,849
1,856
1,864
1,871
1,879
1,886
1,894
1,901
1,909
1,916
1,924
1,931
1,939
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
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
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
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
2,256
2,264
2,271
1,946
1,954
1,961
1,969
1,976
1,984
1,991
1,999
2,006
2,014
2,021
2,029
2,036
2,044
2,051
2,059
2,066
2,074
2,081
2,089
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
2,579
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
2,706
2,714
2,721
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
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
2,706
2,714
2,721
2,396
2,404
2,411
2,419
2,426
2,434
2,441
2,449
2,456
2,464
2,471
2,479
2,486
2,494
2,501
2,509
2,516
2,524
2,531
2,539
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
2,856
2,864
2,871
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
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
2,856
2,864
2,871
2,546
2,554
2,561
2,569
2,576
2,584
2,591
2,599
2,606
2,614
2,621
2,629
2,636
2,644
2,651
2,659
2,666
2,674
2,681
2,689
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
3,006
3,014
3,021
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
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
3,006
3,014
3,021
2,696
2,704
2,711
2,719
2,726
2,734
2,741
2,749
2,756
2,764
2,771
2,779
2,786
2,794
2,801
2,809
2,816
2,824
2,831
2,839
21,000
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
2,406
2,414
2,421
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
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
2,406
2,414
2,421
2,096
2,104
2,111
2,119
2,126
2,134
2,141
2,149
2,156
2,164
2,171
2,179
2,186
2,194
2,201
2,209
2,216
2,224
2,231
2,239
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
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
2,556
2,564
2,571
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
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
2,556
2,564
2,571
2,246
2,254
2,261
2,269
2,276
2,284
2,291
2,299
2,306
2,314
2,321
2,329
2,336
2,344
2,351
2,359
2,366
2,374
2,381
2,389
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
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
20,000
At
least
And you are —
20,000
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
2,256
2,264
2,271
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
17,000
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
1,806
1,814
1,821
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 43
(taxable
income) is —
And you are —
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
* This column must also be used by a qualifying widow(er).
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)
- 76 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
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
3,156
3,164
3,171
2,846
2,854
2,861
2,869
2,876
2,884
2,891
2,899
2,906
2,914
2,921
2,929
2,936
2,944
2,951
2,959
2,966
2,974
2,981
2,989
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
3,179
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
3,306
3,314
3,321
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
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
3,306
3,314
3,321
2,996
3,004
3,011
3,019
3,026
3,034
3,041
3,049
3,056
3,064
3,071
3,079
3,086
3,094
3,101
3,109
3,116
3,124
3,131
3,139
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
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
3,456
3,464
3,471
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
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
3,456
3,464
3,471
3,146
3,154
3,161
3,169
3,176
3,184
3,191
3,199
3,206
3,214
3,221
3,229
3,236
3,244
3,251
3,259
3,266
3,274
3,281
3,289
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
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
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
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
3,606
3,614
3,621
3,296
3,304
3,311
3,319
3,326
3,334
3,341
3,349
3,356
3,364
3,371
3,379
3,386
3,394
3,401
3,409
3,416
3,424
3,431
3,439
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
3,929
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
4,056
4,064
4,071
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
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
4,056
4,064
4,071
3,746
3,754
3,761
3,769
3,776
3,784
3,791
3,799
3,806
3,814
3,821
3,829
3,836
3,844
3,851
3,859
3,866
3,874
3,881
3,889
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
4,206
4,214
4,221
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
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
4,206
4,214
4,221
3,896
3,904
3,911
3,919
3,926
3,934
3,941
3,949
3,956
3,964
3,971
3,979
3,986
3,994
4,001
4,009
4,016
4,024
4,031
4,039
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
4,356
4,364
4,371
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
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
4,356
4,364
4,371
4,046
4,054
4,061
4,069
4,076
4,084
4,091
4,099
4,106
4,114
4,121
4,129
4,136
4,144
4,151
4,159
4,166
4,174
4,181
4,189
30,000
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
3,756
3,764
3,771
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
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
3,756
3,764
3,771
3,446
3,454
3,461
3,469
3,476
3,484
3,491
3,499
3,506
3,514
3,521
3,529
3,536
3,544
3,551
3,559
3,566
3,574
3,581
3,589
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
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
3,906
3,914
3,921
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
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
3,906
3,914
3,921
3,596
3,604
3,611
3,619
3,626
3,634
3,641
3,649
3,656
3,664
3,671
3,679
3,686
3,694
3,701
3,709
3,716
3,724
3,731
3,739
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
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
29,000
At
least
And you are —
29,000
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
3,606
3,614
3,621
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
And you are —
26,000
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
3,156
3,164
3,171
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 43
(taxable
income) is —
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
* This column must also be used by a qualifying widow(er).
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)
- 77 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
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
4,506
4,514
4,521
4,196
4,204
4,211
4,219
4,226
4,234
4,241
4,249
4,256
4,264
4,271
4,279
4,286
4,294
4,301
4,309
4,316
4,324
4,331
4,339
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
4,529
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
4,656
4,664
4,671
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
4,231
4,239
4,246
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
4,656
4,664
4,671
4,346
4,354
4,361
4,369
4,376
4,384
4,391
4,399
4,406
4,414
4,421
4,429
4,436
4,444
4,451
4,459
4,466
4,474
4,481
4,489
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
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
4,381
4,389
4,396
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
4,496
4,504
4,511
4,519
4,526
4,534
4,541
4,549
4,556
4,564
4,571
4,579
4,586
4,594
4,601
4,609
4,616
4,624
4,631
4,639
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
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
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
4,531
4,539
4,546
4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
4,646
4,654
4,661
4,669
4,676
4,684
4,691
4,699
4,706
4,714
4,721
4,729
4,736
4,744
4,751
4,759
4,766
4,774
4,781
4,789
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
5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
4,981
4,989
4,996
5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
5,096
5,104
5,111
5,119
5,126
5,134
5,141
5,149
5,156
5,164
5,171
5,179
5,186
5,194
5,201
5,209
5,216
5,224
5,231
5,239
5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
5,131
5,139
5,146
5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
5,246
5,254
5,261
5,269
5,276
5,284
5,291
5,299
5,306
5,314
5,321
5,329
5,336
5,344
5,351
5,359
5,366
5,374
5,381
5,389
6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
5,281
5,289
5,296
6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
5,396
5,404
5,411
5,419
5,426
5,434
5,441
5,449
5,456
5,464
5,471
5,479
5,486
5,494
5,501
5,509
5,516
5,524
5,531
5,539
39,000
5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
4,681
4,689
4,696
5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
4,796
4,804
4,811
4,819
4,826
4,834
4,841
4,849
4,856
4,864
4,871
4,879
4,886
4,894
4,901
4,909
4,916
4,924
4,931
4,939
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
5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
4,831
4,839
4,846
5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
4,946
4,954
4,961
4,969
4,976
4,984
4,991
4,999
5,006
5,014
5,021
5,029
5,036
5,044
5,051
5,059
5,066
5,074
5,081
5,089
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
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
38,000
At
least
And you are —
38,000
4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
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
35,000
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
4,506
4,514
4,521
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 43
(taxable
income) is —
And you are —
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
* This column must also be used by a qualifying widow(er).
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)
- 78 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
5,431
5,439
5,446
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
5,546
5,554
5,561
5,569
5,576
5,584
5,591
5,599
5,606
5,614
5,621
5,629
5,636
5,644
5,651
5,659
5,666
5,674
5,681
5,689
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
6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
5,581
5,589
5,596
6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
5,696
5,704
5,711
5,719
5,726
5,734
5,741
5,749
5,756
5,764
5,771
5,779
5,786
5,794
5,801
5,809
5,816
5,824
5,831
5,839
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
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
5,731
5,739
5,746
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
5,846
5,854
5,861
5,869
5,876
5,884
5,891
5,899
5,906
5,914
5,921
5,929
5,936
5,944
5,951
5,959
5,966
5,974
5,981
5,989
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
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
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
5,881
5,889
5,896
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
5,996
6,004
6,011
6,019
6,026
6,034
6,041
6,049
6,056
6,064
6,071
6,079
6,086
6,094
6,101
6,109
6,116
6,124
6,131
6,139
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
7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316
6,324
6,331
6,339
6,346
7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
6,524
6,536
6,549
6,561
6,574
6,586
6,599
6,611
6,624
6,636
6,649
6,661
6,674
6,686
6,699
6,711
6,724
6,736
6,749
6,761
8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466
6,474
6,481
6,489
6,496
8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
6,774
6,786
6,799
6,811
6,824
6,836
6,849
6,861
6,874
6,886
6,899
6,911
6,924
6,936
6,949
6,961
6,974
6,986
6,999
7,011
8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646
8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
7,024
7,036
7,049
7,061
7,074
7,086
7,099
7,111
7,124
7,136
7,149
7,161
7,174
7,186
7,199
7,211
7,224
7,236
7,249
7,261
48,000
7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016
6,024
6,031
6,039
6,046
7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
6,146
6,154
6,161
6,169
6,176
6,184
6,191
6,199
6,206
6,214
6,221
6,229
6,236
6,244
6,251
6,259
6,266
6,274
6,281
6,289
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
7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166
6,174
6,181
6,189
6,196
7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
6,296
6,304
6,311
6,319
6,326
6,336
6,349
6,361
6,374
6,386
6,399
6,411
6,424
6,436
6,449
6,461
6,474
6,486
6,499
6,511
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
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
47,000
At
least
And you are —
47,000
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
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
And you are —
44,000
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
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 43
(taxable
income) is —
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
* This column must also be used by a qualifying widow(er).
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)
- 79 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766
6,774
6,781
6,789
6,796
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
7,274
7,286
7,299
7,311
7,324
7,336
7,349
7,361
7,374
7,386
7,399
7,411
7,424
7,436
7,449
7,461
7,474
7,486
7,499
7,511
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
8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916
6,924
6,931
6,939
6,946
8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
7,524
7,536
7,549
7,561
7,574
7,586
7,599
7,611
7,624
7,636
7,649
7,661
7,674
7,686
7,699
7,711
7,724
7,736
7,749
7,761
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
9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066
7,074
7,081
7,089
7,096
9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
7,774
7,786
7,799
7,811
7,824
7,836
7,849
7,861
7,874
7,886
7,899
7,911
7,924
7,936
7,949
7,961
7,974
7,986
7,999
8,011
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
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
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216
7,224
7,231
7,239
7,246
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
9,619
8,024
8,036
8,049
8,061
8,074
8,086
8,099
8,111
8,124
8,136
8,149
8,161
8,174
8,186
8,199
8,211
8,224
8,236
8,249
8,261
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
10,131
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
10,369
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666
7,674
7,681
7,689
7,696
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
10,369
8,774
8,786
8,799
8,811
8,824
8,836
8,849
8,861
8,874
8,886
8,899
8,911
8,924
8,936
8,949
8,961
8,974
8,986
8,999
9,011
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
10,619
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816
7,824
7,831
7,839
7,846
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
10,619
9,024
9,036
9,049
9,061
9,074
9,086
9,099
9,111
9,124
9,136
9,149
9,161
9,174
9,186
9,199
9,211
9,224
9,236
9,249
9,261
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
10,869
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966
7,974
7,981
7,989
7,996
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
10,869
9,274
9,286
9,299
9,311
9,324
9,336
9,349
9,361
9,374
9,386
9,399
9,411
9,424
9,436
9,449
9,461
9,474
9,486
9,499
9,511
57,000
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
9,869
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366
7,374
7,381
7,389
7,396
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
9,869
8,274
8,286
8,299
8,311
8,324
8,336
8,349
8,361
8,374
8,386
8,399
8,411
8,424
8,436
8,449
8,461
8,474
8,486
8,499
8,511
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
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
10,119
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516
7,524
7,531
7,539
7,546
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
10,119
8,524
8,536
8,549
8,561
8,574
8,586
8,599
8,611
8,624
8,636
8,649
8,661
8,674
8,686
8,699
8,711
8,724
8,736
8,749
8,761
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
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
56,000
At
least
And you are —
56,000
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
9,619
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
53,000
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
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 43
(taxable
income) is —
And you are —
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
* This column must also be used by a qualifying widow(er).
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)
- 80 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(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
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116
8,124
8,131
8,139
8,146
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
11,119
9,524
9,536
9,549
9,561
9,574
9,586
9,599
9,611
9,624
9,636
9,649
9,661
9,674
9,686
9,699
9,711
9,724
9,736
9,749
9,761
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
10,274
10,286
10,299
10,311
10,324
10,336
10,349
10,361
10,374
10,386
10,399
10,411
10,424
10,436
10,449
10,461
10,474
10,486
10,499
10,511
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
11,131
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
11,369
8,154
8,161
8,169
8,176
8,184
8,191
8,199
8,206
8,214
8,221
8,229
8,236
8,244
8,251
8,259
8,266
8,274
8,281
8,289
8,296
11,131 9,774
11,144 9,786
11,156 9,799
11,169 9,811
11,181 9,824
11,194 9,836
11,206 9,849
11,219 9,861
11,231 9,874
11,244 9,886
11,256 9,899
11,269 9,911
11,281 9,924
11,294 9,936
11,306 9,949
11,319 9,961
11,331 9,974
11,344 9,986
11,356 9,999
11,369 10,011
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
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
11,619
8,304
8,311
8,319
8,326
8,334
8,341
8,349
8,356
8,364
8,371
8,379
8,386
8,394
8,401
8,409
8,416
8,424
8,431
8,439
8,446
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
11,619
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
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
8,454
8,461
8,469
8,476
8,484
8,491
8,499
8,506
8,514
8,521
8,529
8,536
8,544
8,551
8,559
8,566
8,574
8,581
8,589
8,596
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
11,869
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
12,381
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
12,619
8,904
8,911
8,919
8,926
8,934
8,941
8,949
8,956
8,964
8,971
8,979
8,986
8,994
9,001
9,009
9,016
9,024
9,031
9,039
9,046
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
12,619
11,024
11,036
11,049
11,061
11,074
11,086
11,099
11,111
11,124
11,136
11,149
11,161
11,174
11,186
11,199
11,211
11,224
11,236
11,249
11,261
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
12,869
9,054
9,061
9,069
9,076
9,084
9,091
9,099
9,106
9,114
9,121
9,129
9,136
9,144
9,151
9,159
9,166
9,174
9,181
9,189
9,196
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
12,869
11,274
11,286
11,299
11,311
11,324
11,336
11,349
11,361
11,374
11,386
11,399
11,411
11,424
11,436
11,449
11,461
11,474
11,486
11,499
11,511
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
13,119
9,204
9,211
9,219
9,226
9,234
9,241
9,249
9,256
9,264
9,271
9,279
9,286
9,294
9,301
9,309
9,316
9,324
9,331
9,339
9,346
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
13,119
11,524
11,536
11,549
11,561
11,574
11,586
11,599
11,611
11,624
11,636
11,649
11,661
11,674
11,686
11,699
11,711
11,724
11,736
11,749
11,761
66,000
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
12,119
8,604
8,611
8,619
8,626
8,634
8,641
8,649
8,656
8,664
8,671
8,679
8,686
8,694
8,701
8,709
8,716
8,724
8,731
8,739
8,746
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
12,119
10,524
10,536
10,549
10,561
10,574
10,586
10,599
10,611
10,624
10,636
10,649
10,661
10,674
10,686
10,699
10,711
10,724
10,736
10,749
10,761
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
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
12,369
8,754
8,761
8,769
8,776
8,784
8,791
8,799
8,806
8,814
8,821
8,829
8,836
8,844
8,851
8,859
8,866
8,874
8,881
8,889
8,896
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
12,369
10,774
10,786
10,799
10,811
10,824
10,836
10,849
10,861
10,874
10,886
10,899
10,911
10,924
10,936
10,949
10,961
10,974
10,986
10,999
11,011
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
64,000
10,024
10,036
10,049
10,061
10,074
10,086
10,099
10,111
10,124
10,136
10,149
10,161
10,174
10,186
10,199
10,211
10,224
10,236
10,249
10,261
But
less
than
And you are —
65,000
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
11,869
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
And you are —
62,000
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
11,119
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 43
(taxable
income) is —
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
* This column must also be used by a qualifying widow(er).
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)
- 81 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
11,774
11,786
11,799
11,811
11,824
11,836
11,849
11,861
11,874
11,886
11,899
11,911
11,924
11,936
11,949
11,961
11,974
11,986
11,999
12,011
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
9,354
9,361
9,369
9,376
9,384
9,391
9,399
9,406
9,414
9,421
9,429
9,436
9,444
9,451
9,459
9,466
9,474
9,481
9,489
9,496
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
13,369
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
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
13,881
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
14,119
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
12,524
12,536
12,549
12,561
12,574
12,586
12,599
12,611
12,624
12,636
12,649
12,661
12,674
12,686
12,699
12,711
12,724
12,736
12,749
12,761
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
13,381
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
13,619
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
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
13,558
13,572
13,586
13,600
13,614
13,628
12,024
12,036
12,049
12,061
12,074
12,086
12,099
12,111
12,124
12,136
12,149
12,161
12,174
12,186
12,199
12,211
12,224
12,236
12,249
12,261
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
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
13,869
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
13,642
13,656
13,670
13,684
13,698
13,712
13,726
13,740
13,754
13,768
13,782
13,796
13,810
13,824
13,838
13,852
13,866
13,880
13,894
13,908
12,274
12,286
12,299
12,311
12,324
12,336
12,349
12,361
12,374
12,386
12,399
12,411
12,424
12,436
12,449
12,461
12,474
12,486
12,499
12,511
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
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
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
14,631
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
14,869
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
14,762
14,776
14,790
14,804
14,818
14,832
14,846
14,860
14,874
14,888
14,902
14,916
14,930
14,944
14,958
14,972
14,986
15,000
15,014
15,028
13,274
13,286
13,299
13,311
13,324
13,336
13,349
13,361
13,374
13,386
13,399
13,411
13,424
13,436
13,449
13,461
13,474
13,486
13,499
13,511
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
15,119
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
15,042
15,056
15,070
15,084
15,098
15,112
15,126
15,140
15,154
15,168
15,182
15,196
15,210
15,224
15,238
15,252
15,266
15,280
15,294
15,308
13,524
13,536
13,549
13,561
13,574
13,586
13,599
13,611
13,624
13,636
13,649
13,661
13,674
13,686
13,699
13,711
13,724
13,736
13,749
13,761
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
15,369
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
15,322
15,336
15,350
15,364
15,378
15,392
15,406
15,420
15,434
15,448
15,462
15,476
15,490
15,504
15,518
15,532
15,546
15,560
15,574
15,588
13,774
13,786
13,799
13,811
13,824
13,836
13,849
13,861
13,874
13,886
13,899
13,911
13,924
13,936
13,949
13,961
13,974
13,986
13,999
14,011
75,000
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
14,369
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
14,202
14,216
14,230
14,244
14,258
14,272
14,286
14,300
14,314
14,328
14,342
14,356
14,370
14,384
14,398
14,412
14,426
14,440
14,454
14,468
12,774
12,786
12,799
12,811
12,824
12,836
12,849
12,861
12,874
12,886
12,899
12,911
12,924
12,936
12,949
12,961
12,974
12,986
12,999
13,011
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
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
14,619
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
14,482
14,496
14,510
14,524
14,538
14,552
14,566
14,580
14,594
14,608
14,622
14,636
14,650
14,664
14,678
14,692
14,706
14,720
14,734
14,748
13,024
13,036
13,049
13,061
13,074
13,086
13,099
13,111
13,124
13,136
13,149
13,161
13,174
13,186
13,199
13,211
13,224
13,236
13,249
13,261
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
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
74,000
But
less
than
And you are —
74,000
13,922
13,936
13,950
13,964
13,978
13,992
14,006
14,020
14,034
14,048
14,062
14,076
14,090
14,104
14,118
14,132
14,146
14,160
14,174
14,188
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
Single
71,000
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
13,369
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 43
(taxable
income) is —
And you are —
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
* This column must also be used by a qualifying widow(er).
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)
- 82 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
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
15,619
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
14,024
14,036
14,049
14,061
14,074
14,086
14,099
14,111
14,124
14,136
14,149
14,161
14,174
14,186
14,199
14,211
14,224
14,236
14,249
14,261
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
Single
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
16,131
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
16,369
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
14,774
14,786
14,799
14,811
14,824
14,836
14,849
14,861
14,874
14,886
14,899
14,911
14,924
14,936
14,949
14,961
14,974
14,986
14,999
15,011
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
15,631
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
15,869
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
15,882
15,896
15,910
15,924
15,938
15,952
15,966
15,980
15,994
16,008
16,022
16,036
16,050
16,064
16,078
16,092
16,106
16,120
16,134
16,148
14,274
14,286
14,299
14,311
14,324
14,336
14,349
14,361
14,374
14,386
14,399
14,411
14,424
14,436
14,449
14,461
14,474
14,486
14,499
14,511
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
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
16,119
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
16,162
16,176
16,190
16,204
16,218
16,232
16,246
16,260
16,274
16,288
16,302
16,316
16,330
16,344
16,358
16,372
16,386
16,400
16,414
16,428
14,524
14,536
14,549
14,561
14,574
14,586
14,599
14,611
14,624
14,636
14,649
14,661
14,674
14,686
14,699
14,711
14,724
14,736
14,749
14,761
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
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
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
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,032
17,046
17,060
17,074
17,088
17,102
17,116
17,130
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
17,282
17,296
17,310
17,324
17,338
17,352
17,366
17,380
17,394
17,408
17,422
17,436
17,450
17,464
17,478
17,492
17,506
17,520
17,534
17,548
15,524
15,536
15,549
15,561
15,574
15,586
15,599
15,611
15,624
15,636
15,649
15,661
15,674
15,686
15,699
15,711
15,724
15,736
15,749
15,761
17,144
17,158
17,172
17,186
17,200
17,214
17,228
17,242
17,256
17,270
17,284
17,298
17,312
17,326
17,340
17,354
17,368
17,382
17,396
17,410
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
17,562
17,576
17,590
17,604
17,618
17,632
17,646
17,660
17,674
17,688
17,702
17,716
17,730
17,744
17,758
17,772
17,786
17,800
17,814
17,828
15,774
15,786
15,799
15,811
15,824
15,836
15,849
15,861
15,874
15,886
15,899
15,911
15,924
15,936
15,949
15,961
15,974
15,986
15,999
16,011
17,424
17,438
17,452
17,466
17,480
17,494
17,508
17,522
17,536
17,550
17,564
17,578
17,592
17,606
17,620
17,634
17,648
17,662
17,676
17,690
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
17,842
17,856
17,870
17,884
17,898
17,912
17,926
17,940
17,954
17,968
17,982
17,996
18,010
18,024
18,038
18,052
18,066
18,080
18,094
18,108
16,024
16,036
16,049
16,061
16,074
16,086
16,099
16,111
16,124
16,136
16,149
16,161
16,174
16,186
16,199
16,211
16,224
16,236
16,249
16,261
84,000
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
16,619
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
16,722
16,736
16,750
16,764
16,778
16,792
16,806
16,820
16,834
16,848
16,862
16,876
16,890
16,904
16,918
16,932
16,946
16,960
16,974
16,988
15,024
15,036
15,049
15,061
15,074
15,086
15,099
15,111
15,124
15,136
15,149
15,161
15,174
15,186
15,199
15,211
15,224
15,236
15,249
15,261
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
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
16,869
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
17,002
17,016
17,030
17,044
17,058
17,072
17,086
17,100
17,114
17,128
17,142
17,156
17,170
17,184
17,198
17,212
17,226
17,240
17,254
17,268
15,274
15,286
15,299
15,311
15,324
15,336
15,349
15,361
15,374
15,386
15,399
15,411
15,424
15,436
15,449
15,461
15,474
15,486
15,499
15,511
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
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
83,000
But
less
than
And you are —
83,000
16,442
16,456
16,470
16,484
16,498
16,512
16,526
16,540
16,554
16,568
16,582
16,596
16,610
16,624
16,638
16,652
16,666
16,680
16,694
16,708
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
And you are —
80,000
15,602
15,616
15,630
15,644
15,658
15,672
15,686
15,700
15,714
15,728
15,742
15,756
15,770
15,784
15,798
15,812
15,826
15,840
15,854
15,868
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 43
(taxable
income) is —
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
* This column must also be used by a qualifying widow(er).
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)
- 83 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
17,704
17,718
17,732
17,746
17,760
17,774
17,788
17,802
17,816
17,830
17,844
17,858
17,872
17,886
17,900
17,914
17,928
17,942
17,956
17,970
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
16,274
16,286
16,299
16,311
16,324
16,336
16,349
16,361
16,374
16,386
16,399
16,411
16,424
16,436
16,449
16,461
16,474
16,486
16,499
16,511
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
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
18,544
18,558
18,572
18,586
18,600
18,614
18,628
18,642
18,656
18,670
18,684
18,698
18,712
18,726
18,740
18,754
18,768
18,782
18,796
18,810
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
17,024
17,036
17,049
17,061
17,074
17,086
17,099
17,111
17,124
17,136
17,149
17,161
17,174
17,186
17,199
17,211
17,224
17,236
17,249
17,261
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
17,984
17,998
18,012
18,026
18,040
18,054
18,068
18,082
18,096
18,110
18,124
18,138
18,152
18,166
18,180
18,194
18,208
18,222
18,236
18,250
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
18,402
18,416
18,430
18,444
18,458
18,472
18,486
18,500
18,514
18,528
18,542
18,556
18,570
18,584
18,598
18,612
18,626
18,640
18,654
18,668
16,524
16,536
16,549
16,561
16,574
16,586
16,599
16,611
16,624
16,636
16,649
16,661
16,674
16,686
16,699
16,711
16,724
16,736
16,749
16,761
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
18,264
18,278
18,292
18,306
18,320
18,334
18,348
18,362
18,376
18,390
18,404
18,418
18,432
18,446
18,460
18,474
18,488
18,502
18,516
18,530
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
18,682
18,696
18,710
18,724
18,738
18,752
18,766
18,780
18,794
18,808
18,822
18,836
18,850
18,864
18,878
18,892
18,906
18,920
18,934
18,948
16,774
16,786
16,799
16,811
16,824
16,836
16,849
16,861
16,874
16,886
16,899
16,911
16,924
16,936
16,949
16,961
16,974
16,986
16,999
17,011
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
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
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
19,384
19,398
19,412
19,426
19,440
19,454
19,468
19,482
19,496
19,510
19,524
19,538
19,552
19,566
19,580
19,594
19,608
19,622
19,636
19,650
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
19,802
19,816
19,830
19,844
19,858
19,872
19,886
19,900
19,914
19,928
19,942
19,956
19,970
19,984
19,998
20,012
20,026
20,040
20,054
20,068
17,774
17,786
17,799
17,811
17,824
17,836
17,849
17,861
17,874
17,886
17,899
17,911
17,924
17,936
17,949
17,961
17,974
17,986
17,999
18,011
19,664
19,678
19,692
19,706
19,720
19,734
19,748
19,762
19,776
19,790
19,804
19,818
19,832
19,846
19,860
19,874
19,888
19,902
19,916
19,930
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
20,082
20,096
20,110
20,124
20,138
20,152
20,166
20,180
20,194
20,208
20,222
20,236
20,250
20,264
20,278
20,292
20,306
20,320
20,334
20,348
18,024
18,036
18,049
18,061
18,074
18,086
18,099
18,111
18,124
18,136
18,149
18,161
18,174
18,186
18,199
18,211
18,224
18,236
18,249
18,261
19,944
19,958
19,972
19,986
20,000
20,014
20,028
20,042
20,056
20,070
20,084
20,098
20,112
20,126
20,140
20,154
20,168
20,182
20,196
20,210
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
20,362
20,376
20,390
20,404
20,418
20,432
20,446
20,460
20,474
20,488
20,502
20,516
20,530
20,544
20,558
20,572
20,586
20,600
20,614
20,628
18,274
18,286
18,299
18,311
18,324
18,336
18,349
18,361
18,374
18,386
18,399
18,411
18,424
18,436
18,449
18,461
18,474
18,486
18,499
18,511
93,000
18,824
18,838
18,852
18,866
18,880
18,894
18,908
18,922
18,936
18,950
18,964
18,978
18,992
19,006
19,020
19,034
19,048
19,062
19,076
19,090
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
19,242
19,256
19,270
19,284
19,298
19,312
19,326
19,340
19,354
19,368
19,382
19,396
19,410
19,424
19,438
19,452
19,466
19,480
19,494
19,508
17,274
17,286
17,299
17,311
17,324
17,336
17,349
17,361
17,374
17,386
17,399
17,411
17,424
17,436
17,449
17,461
17,474
17,486
17,499
17,511
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
19,104
19,118
19,132
19,146
19,160
19,174
19,188
19,202
19,216
19,230
19,244
19,258
19,272
19,286
19,300
19,314
19,328
19,342
19,356
19,370
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
19,522
19,536
19,550
19,564
19,578
19,592
19,606
19,620
19,634
19,648
19,662
19,676
19,690
19,704
19,718
19,732
19,746
19,760
19,774
19,788
17,524
17,536
17,549
17,561
17,574
17,586
17,599
17,611
17,624
17,636
17,649
17,661
17,674
17,686
17,699
17,711
17,724
17,736
17,749
17,761
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
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
92,000
But
less
than
And you are —
92,000
18,962
18,976
18,990
19,004
19,018
19,032
19,046
19,060
19,074
19,088
19,102
19,116
19,130
19,144
19,158
19,172
19,186
19,200
19,214
19,228
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
Single
89,000
18,122
18,136
18,150
18,164
18,178
18,192
18,206
18,220
18,234
18,248
18,262
18,276
18,290
18,304
18,318
18,332
18,346
18,360
18,374
18,388
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 43
(taxable
income) is —
And you are —
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
* This column must also be used by a qualifying widow(er).
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)
- 84 -
2011 Tax Table – Continued
If line 43
(taxable
income) is —
At
least
But
less
than
If line 43
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
20,224
20,238
20,252
20,266
20,280
20,294
20,308
20,322
20,336
20,350
20,364
20,378
20,392
20,406
20,420
20,434
20,448
20,462
20,476
20,490
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
18,524
18,536
18,549
18,561
18,574
18,586
18,599
18,611
18,624
18,636
18,649
18,661
18,674
18,686
18,699
18,711
18,724
18,736
18,749
18,761
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
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
20,784
20,798
20,812
20,826
20,840
20,854
20,868
20,882
20,896
20,910
20,924
20,938
20,952
20,966
20,980
20,994
21,008
21,022
21,036
21,050
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
21,202
21,216
21,230
21,244
21,258
21,272
21,286
21,300
21,314
21,328
21,342
21,356
21,370
21,384
21,398
21,412
21,426
21,440
21,454
21,468
19,024
19,036
19,049
19,061
19,074
19,086
19,099
19,111
19,124
19,136
19,149
19,161
19,174
19,186
19,199
19,211
19,224
19,236
19,249
19,261
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
21,064
21,078
21,092
21,106
21,120
21,134
21,148
21,162
21,176
21,190
21,204
21,218
21,232
21,246
21,260
21,274
21,288
21,302
21,316
21,330
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
21,482
21,496
21,510
21,524
21,538
21,552
21,566
21,580
21,594
21,608
21,622
21,636
21,650
21,664
21,678
21,692
21,706
21,720
21,734
21,748
19,274
19,286
19,299
19,311
19,324
19,336
19,349
19,361
19,374
19,386
19,399
19,411
19,424
19,436
19,449
19,461
19,474
19,486
19,499
19,511
97,000
20,642
20,656
20,670
20,684
20,698
20,712
20,726
20,740
20,754
20,768
20,782
20,796
20,810
20,824
20,838
20,852
20,866
20,880
20,894
20,908
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 43
(taxable
income) is —
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
21,344
21,358
21,372
21,386
21,400
21,414
21,428
21,442
21,456
21,470
21,484
21,498
21,512
21,526
21,540
21,554
21,568
21,582
21,596
21,610
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
19,524
19,536
19,549
19,561
19,574
19,586
19,599
19,611
19,624
19,636
19,649
19,661
19,674
19,686
19,699
19,711
19,724
19,736
19,749
19,761
99,000
98,000
20,504
20,518
20,532
20,546
20,560
20,574
20,588
20,602
20,616
20,630
20,644
20,658
20,672
20,686
20,700
20,714
20,728
20,742
20,756
20,770
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
20,922
20,936
20,950
20,964
20,978
20,992
21,006
21,020
21,034
21,048
21,062
21,076
21,090
21,104
21,118
21,132
21,146
21,160
21,174
21,188
18,774
18,786
18,799
18,811
18,824
18,836
18,849
18,861
18,874
18,886
18,899
18,911
18,924
18,936
18,949
18,961
18,974
18,986
18,999
19,011
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)
- 85 -
$100,000
or over —
use the Tax
Computation
Worksheet
21,762
21,776
21,790
21,804
21,818
21,832
21,846
21,860
21,874
21,888
21,902
21,916
21,930
21,944
21,958
21,972
21,986
22,000
22,014
22,028
2011 Tax Computation Worksheet—Line 44
!
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and
Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount
from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the
form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$174,400
$
× 28% (.28)
$
$ 6,383.00
$
Over $174,400 but not over
$379,150
$
× 33% (.33)
$
$ 15,103.00
$
Over $379,150
$
× 35% (.35)
$
$22,686.00
$
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$139,350
$
× 25% (.25)
$
$ 7,750.00
$
Over $139,350 but not over
$212,300
$
× 28% (.28)
$
$ 11,930.50
$
Over $212,300 but not over
$379,150
$
× 33% (.33)
$
$ 22,545.50
$
Over $379,150
$
× 35% (.35)
$
$ 30,128.50
$
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$106,150
$
× 28% (.28)
$
$ 5,965.25
$
Over $106,150 but not over
$189,575
$
× 33% (.33)
$
$ 11,272.75
$
Over $189,575
$
× 35% (.35)
$
$ 15,064.25
$
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is —
(a)
Enter the amount from line
43
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
At least $100,000 but not over
$119,400
$
× 25% (.25)
$
$ 5,232.50
$
Over $119,400 but not over
$193,350
$
× 28% (.28)
$
$ 8,814.50
$
Over $193,350 but not over
$379,150
$
× 33% (.33)
$
$ 18,482.00
$
Over $379,150
$
× 35% (.35)
$
$ 26,065.00
$
Need more information or forms? Visit IRS.gov.
- 86 -
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 dependent you claim 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
child tax credit, earned income credit
(EIC), taxable social security benefits, total
income, itemized deductions or standard
deduction, deduction for exemptions, taxable income, total tax, federal income tax
withheld, and refund or amount you owe.
• Be sure you used the correct method
to figure your tax. See the instructions for
line 44.
• Be sure to enter your SSN in the space
provided on page 1 of Form 1040. 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.
• Make sure your name and address are
correct. 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.
• If you are taking the standard deduction, see the instructions for line 40 to be
sure you entered the correct amount.
• If you received capital gain distributions but were not required to file Schedule
D, make sure you checked the box on line
13.
• 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
1040 and enter your occupation(s).
• Attach your Form(s) W-2 and other
required forms and schedules. Put all forms
and schedules in the proper order. See Assemble Your Return, earlier.
• 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 76 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.
have tax withheld from those payments by
giving the payer Form W-4V.
You can use the IRS Withholding Calculator at www.irs.gov/
individuals, instead of Pub. 505
or the worksheets included with
Form W-4 or W-4P, to determine whether
you need to have your withholding increased or decreased.
TIP
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. File Form 8857
to request relief. In some cases, Form 8857
may need to be filed within 2 years of the
date on which the IRS first attempted to
collect the tax from you. Do not file Form
8857 with your Form 1040. For more information, see Pub. 971 and Form 8857 or you
can call the Innocent Spouse office toll-free
at 1-866-897-4270.
Income Tax
Withholding and
Estimated Tax
Payments for 2012
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 2012 pay. For details on how to
complete Form W-4, see Pub. 505. 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
- 87 -
In general, you do not have to make
estimated tax payments if you expect that
your 2012 Form 1040 will show a tax refund or a tax balance due of less than
$1,000. If your total estimated tax for 2012
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. For
more details, see Pub. 505.
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,
• 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 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 the
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 or TTY/
TDD 1-800-877-8339. 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) or
TTY/TDD 1-866-653-4261.
Visit IRS.gov and enter “identity theft”
in the search box to learn more about identity theft and how to reduce your risk.
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 the instructions for line 76
for details on how to pay any tax you owe.
Go to www.publicdebt.treas.gov/ for information on how to make this type of gift
online.
TIP
You may be able to deduct this
gift on your 2012 tax return.
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
(including those on your home) as long as
they are needed to figure the basis of the
original or replacement property. For more
details, see chapter 1 of Pub. 17.
Amended 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.
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 representative, 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
or see Pub. 559.
Past Due Returns
Need a Copy of Your
Tax Return?
If you need a copy of your tax return, 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, visit IRS.gov and click on “Order a Tax Return or Account Transcript,” or
call us at 1-800-908-9946.
Death of a Taxpayer
If a taxpayer died before filing a return for
2011, 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 2011 and you did
not remarry in 2011, or if your spouse died
in 2012 before filing a return for 2011, you
can file a joint return. A joint return should
show your spouse’s 2011 income before
death and your income for all of 2011.
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
- 88 -
If you or someone you know needs to file
past due tax returns, use TeleTax topic 153
or go to www.irs.gov/individuals for help
in filing those returns. Send the return to
the address that applies to you in the latest
Form 1040 instructions. For example, if
you are filing a 2008 return in 2012, use the
address at the end 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. Go to www.irs.gov/individuals. 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.”
• Main index of tax topics. This is an
online version of the TeleTax topics.
• Interactive Tax Assistant (ITA). The
ITA provides answers to a limited number
of tax law questions using a probe and response process.
Free Tax Return Assistance
Free help with your return. If you need
assistance preparing your return, visit the
nearest Volunteer Income Tax Assistance
(VITA) or Tax Counseling for the Elderly
(TCE) site in your community. There are
over 12,000 sites nationwide and each site
is staffed by volunteers who are trained and
certified to prepare federal income tax returns. VITA sites are also available at international and domestic military
installations.
Volunteers in this program must adhere
to strict quality and ethical standards and
pass a certification test each year. VITA
volunteers assist low to moderate income
(generally under $50,000 in adjusted gross
income) taxpayers and TCE volunteers assist elderly taxpayers (age 60 and older).
Available services. Free electronic filing is
offered and volunteers will help you claim
the earned income credit, child tax credit,
credit for the elderly, and other credits and
deductions you can take.
What to bring. These are some of the
items to bring to the VITA/TCE site to
have your tax return prepared.
• Proof of identification.
• Social security cards for you, your
spouse and dependents and/or a social security number verification letter issued by
the Social Security Administration.
• Individual taxpayer identification
number (ITIN) assignment letter for you,
your spouse and dependents.
• Proof of foreign status, if applying for
an ITIN.
• Birth dates for you, your spouse, and
any dependents.
• Form(s) W-2, W-2G, 1099-INT,
1099-DIV, and 1099-R.
• A copy of your 2010 federal and state
returns, if available.
• A blank check or anything that shows
your bank routing and account numbers for
direct deposit.
• Total paid to daycare provider and the
daycare provider’s tax identification number (the provider’s social security number
or the provider’s business employer identification number).
• To file taxes electronically on a joint
return, both spouses must be present to sign
the required forms.
Find a site near you and get additional information. For more information on these
programs and a location in your community, go to IRS.gov and enter keyword
“VITA” in the search box. You may also
contact us at 1-800-829-1040. To locate the
nearest AARP Tax-Aide site, visit AARP’s
website at www.aarp.org/money/taxaide or
call 1-888-227-7669.
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, and 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.
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 above.
TIP
If you include interest or penalties
(other than the estimated tax penalty) with
your payment, identify and enter the
amount in the bottom margin of Form
1040, page 2. Do not include interest or
penalties (other than the estimated tax penalty) in the amount you owe on line 76.
Interest
We will charge you interest on taxes not
paid by their due date, even if an extension
of time to file is granted. We will also
charge you interest on penalties imposed
for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due date of
the return (including extensions).
Penalties
Late filing. If you do not file your return
by the due date (including extensions), 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. The penalty is 15% per month,
up to a maximum of 75%, if the failure to
file is fraudulent. 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.
Late payment of tax. 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.
Frivolous return. 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.
Other. Other penalties can be imposed for
Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want.
We will send you a bill for any amount due.
- 89 -
negligence, substantial understatement of
tax, reportable transaction understatements,
filing an erroneous refund claim, and fraud.
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.
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 5405, 8379, or
8839 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 indi-
• Your filing status, and
• The exact whole dollar amount of
your refund.
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.
TIP
If you do not have Internet access, you have two options:
• You can check the status of your
refund on the new IRS phone app.
Download the free IRS2Go app by
vidual taxpayer identification number),
visiting the iTunes app store or the
Android Marketplace. IRS2Go is a
new way to provide you with information and tools.
• You can call 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 number listed above.
What Is
TeleTax?
Recorded Tax
Information
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
All topics are available in Spanish.
Topic
No.
Subject
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 — Your
voice at the IRS
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
151
152
Topics by Internet
TeleTax topics are also available at
www.irs.gov/taxtopics.
Topic
No.
Subject
153 What to do if you haven’t filed your
tax return
154 Form W-2 and Form 1099-R (What
to do if incorrect or not received)
155 Forms and publications — How to
order
156 Copy of your tax return — How to
get one
157 Change of address — How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 (How to get
a copy)
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection
201
202
The collection process
Tax payment options
Your appeal rights
Refund information
Topic
No.
Subject
203 Refund offsets: For unpaid child
support and certain federal, state,
and unemployment compensation
debts
204 Offers in compromise
205 Innocent spouse relief (Including
separation of liability and equitable
relief)
206 Dishonored payments
Alternative Filing Methods
253
254
255
General Information
301
303
304
305
- 90 -
Substitute tax forms
How to choose a tax return preparer
Self-select PIN signature method for
online registration
When, where, and how to file
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
Recordkeeping
TeleTax Topics
(Continued)
Topic
No.
Subject
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
352
356
Which form — 1040, 1040A, or
1040EZ?
Decedents
Types of Income
401
403
404
407
409
410
411
412
413
414
415
416
417
418
419
420
421
423
424
425
427
429
430
431
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)
Exchange of policyholder interest
for stock
Canceled debt — Is it Income or
Not?
Topic
No.
Subject
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Charitable contributions
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
(including federally declared
disaster areas)
Tax Computation
551
552
553
554
556
557
558
Tax Credits
601
602
607
608
610
611
612
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
Itemized Deductions
501
Should I itemize?
Earned income credit (EIC)
Child and dependent care credit
Adoption credit and adoption
assistance programs for 2010 and
2011
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
First-time homebuyer
credit — Purchases made in 2008
First-time homebuyer
credit — Purchases made in 2009,
2010, and 2011
IRS Notices
651
652
653
Adjustments to Income
451
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, other than IRAs
701
703
704
705
Notices — What to do
Notice of underreported
income — CP 2000
IRS notices and bills, penalties, and
interest charges
Electronic Media Filers — 1099
Series and Related Information
Returns
801
802
803
804
805
Who must file electronically
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
901
902
903
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
Basis of Assets, Depreciation,
and Sale of Assets
904
Sale of your home
Basis of assets
Depreciation
Installment sales
Topic numbers are effective
January 1, 2012.
Employer Tax Information
751
Topic
No.
Subject
752 Form W-2 — Where, when, and how
to file
753 Form W-4 — Employee’s
Withholding Allowance Certificate
755 Employer identification number
(EIN) — How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944 — Deposit
requirements
758 Form 941 — Employer’s Quarterly
Federal Tax Return and Form
944 — Employer’s Annual Federal
Tax Return
759 A business credit is available for
qualified employers under The Hire
Act of 2010
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
763 The Affordable Care Act of 2010
offers employers new tax deductions
and credits
Social security and Medicare
withholding rates
- 91 -
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
Before You Call
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.
If you want to check the status of your 2011 refund, see Refund Information,
earlier.
• 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.
Evaluation of services provided. The IRS
uses several methods to 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 TTY/TDD equipment may
- 92 -
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.
Quick and Easy Access to Tax Help and Tax
Forms and Publications
TIP
If you live outside the United States, see Pub. 54
to find out how to get help and tax forms and publications.
Internet
Phone
You can access IRS.gov 24 hours a day,
7 days a week.
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 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 — Locate the site nearest you.
• Recent Tax Changes
• Tax information for Innocent Spouses
• Disaster Tax Relief
• Identity Theft and Your Tax Records
• Online Payment Agreement (OPA) Application
• Applying for Offers in Compromise
TeleTax information - 24 hour tax information. Call
1-800-829-4477. See the earlier list of tax topic numbers and details.
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.
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 forms and publications available to photocopy or print from a DVD.
Mail
View and download tax forms and publications. Click on “Forms
& Pubs” or go to www.irs.gov/formspubs to:
• View or download current and previous year tax forms and
publications.
• Order current year tax forms and publications online.
You can order forms, instructions, and publications by completing the order blank, later. You
should receive your order within 10 days after we
receive your request.
Online ordering of tax forms and publications. To order tax forms
and publications delivered by mail, go to www.irs.gov/formspubs.
• For current year tax forms and publications, click on “Forms
and publications by U.S. mail.”
• For tax forms and publications on a DVD, click on “Tax
products DVD (Pub. 1796).”
TIP
To get information, forms, and publications in Spanish,
go to www.irs.gov/espanol.
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 2012 and the final release will ship early March 2012.
Other ways to get help. See Other Ways To Get Help, earlier.
- 93 -
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 the
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.
- 94 -
Please keep this notice with your records. It
may help you if we ask you for other information. If you have 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 these
forms simpler, we would be happy to hear from
you. You can email us at [email protected].
Please put “Forms Comment” on the subject
line. You can also send us comments from www.
irs.gov/formspubs/. Select “Comment on Tax
Forms and Publications” under “Information
About.” Or you can write to Internal Revenue
Service, Individual and Specialty Forms and
Publications Branch, SE:W:CAR:MP:T:I, 1111
Constitution Ave. NW, IR-6526, Washington,
DC 20224. Do not send your return to this address. Instead, see the addresses at the end of
these instructions.
Although we cannot respond individually to
each comment received, we do appreciate your
feedback and will consider your comments as
we revise our tax forms and instructions.
Estimates of Taxpayer Burden
The table below shows burden estimates based
on current statutory requirements as of October
21, 2011, for taxpayers filing a 2011 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. Most taxpayers experience lower than
average burden, with taxpayer burden varying
considerably by taxpayer type. 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 $230 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 22 hours and
$290; the average burden for taxpayers filing
Form 1040A is about 10 hours and $120; and the
average for Form 1040EZ filers is about 7 hours
and $50.
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 $150,
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.
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.
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
$230
.....
.....
.....
68
19
13
22
10
7
10
4
2
3
1
1
4
3
2
1
1
1
3
2
1
290
120
50
.....
.....
70
30
12
32
5
16
2
4
3
6
1
1
2
4
150
410
*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
- 95 -
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.
How To Use the Order
Form
sure delivery of your order. Enclose the
order form in an envelope and mail it to the
IRS address shown here. You should receive your order within 10 days after receipt of your request.
Do not send your tax return to the
address shown here. Instead, see the addresses at the end of these instructions.
For faster ways of getting the items you need, go to www.irs.gov/formspubs.
TIP
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.
Mail Your Order Form To:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Print or type your name and address accurately in the space provided below to en▲
Cut here
▲
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)
1040X
5405
Pub. 1
Pub. 526
Pub. 583
Schedule A
(1040)
Schedule H
(1040)
2106
6251
Pub. 17
Pub. 527
Pub. 587
Schedule B
(1040A or
1040)
Schedule J
(1040)
2441
8283
Pub. 334
Pub. 529
Pub. 590
Schedule C
(1040)
Schedule R
(1040A or
1040)
3903
8606
Pub. 463
Pub. 535
Pub. 596
Schedule SE
Schedule
(1040)
C-EZ (1040)
4506
8812
Pub. 501
Pub. 547
Pub. 910
Schedule D
(1040)
1040A
4506-T
8822
Pub. 502
Pub. 550
Pub. 915
Form 8949
1040EZ
4562
8829
Pub. 505
Pub. 551
Pub. 946
Schedule E
(1040)
1040-ES
(2012)
4684
8863
Pub. 523
Pub. 554
Pub. 970
Schedule EIC
(1040A or
1040)
1040-V
4868
8917
Pub. 525
Pub. 575
Pub. 972
- 96 -
Pub. 4681
Major Categories of Federal Income and Outlays for Fiscal Year 2010
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2010.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
25%
Borrowing to
cover deficit
37%
Corporate
income taxes
6%
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 receipt of the
President’s proposal, the Congress reviews
the proposal and makes changes. It first
passes a budget resolution setting its own
targets for receipts, outlays, and surplus or
deficit. Next, individual spending and revenue bills that are consistent with the goals
of the budget resolution are enacted.
In fiscal year 2010 (which began on October 1, 2009, and ended on September 30,
2010), Federal income was $2,163 billion
Law enforcement and
general government
2%
Personal income
taxes
26%
Excise, customs, estate,
gift, and miscellaneous
taxes
6%
Social
programs 4
25%
Physical, human,
and community
development 3
7%
and outlays were $3,456 billion, leaving a
deficit of $1,293 billion.
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.
2. National defense, veterans, and foreign affairs: About 20% 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.
Social security,
Medicare, and other
retirement 1
36%
Net interest on
the debt
6%
National defense,
veterans, and foreign
affairs 2
24%
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 16% 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 shown here exclude undistributed offsetting receipts, which were $82 billion in fiscal year 2010. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.
- 97 -
2011
Tax Rate
Schedules
CAUTION
The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44.
Schedule X—If your filing status is Single
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$8,500
10%
$0
8,500
34,500
$850.00 + 15%
8,500
34,500
83,600
4,750.00 + 25%
34,500
83,600
174,400
17,025.00 + 28%
83,600
174,400
379,150
42,449.00 + 33%
174,400
110,016.50 + 35%
379,150
379,150
Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$17,000
10%
$0
17,000
69,000
$1,700.00 + 15%
17,000
69,000
139,350
9,500.00 + 25%
69,000
139,350
212,300
27,087.50 + 28%
139,350
212,300
379,150
47,513.50 + 33%
212,300
102,574.00 + 35%
379,150
379,150
Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$8,500
10%
$0
8,500
34,500
$850.00 + 15%
8,500
34,500
69,675
4,750.00 + 25%
34,500
69,675
106,150
13,543.75 + 28%
69,675
106,150
189,575
23,756.75 + 33%
106,150
51,287.00 + 35%
189,575
189,575
Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—
The tax is:
of the
amount
over—
But not
over—
$0
$12,150
10%
$0
12,150
46,250
$1,215.00 + 15%
12,150
46,250
119,400
6,330.00 + 25%
46,250
119,400
193,350
24,617.50 + 28%
119,400
193,350
379,150
45,323.50 + 33%
193,350
106,637.50 + 35%
379,150
379,150
- 98 -
Index to Instructions
A
Address change . . . . . . . . . . . .
Addresses of IRS centers . . . . . .
Adjusted gross income . . . . . . .
Adoption expenses:
Employer-provided benefits for
Aliens . . . . . . . . . . . . . . . . .
Alimony paid . . . . . . . . . . . . .
Alimony received . . . . . . . . . .
Alternative minimum tax . . . . . .
Amended return . . . . . . . . . . .
Amount you owe . . . . . . . . . .
Annuities . . . . . . . . . . . . . . .
Archer MSAs . . . . . . . . . . . . .
Attachments to the return . . . . .
. . . . . . . . . 12
. . . . . Last Page
. . . . . . . 28-33
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. . . . 19
..... 7
. . . . 29
. . . . 22
. . . 6, 38
. . . . 88
. . 71-72
. . 23-25
27, 42, 43
. . . . . 73
B
Bankruptcy cases, chapter 11 . . . . . . . . . . . . 19
Blindness . . . . . . . . . . . . . . . . . . . . . . 33, 35
C
Capital gain distributions . . . . . . . . . . . . . . .
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child tax credits . . . . . . . . . . . . . 15, 39-40,
Community property states . . . . . . . . . . . . .
Contributions to reduce debt held by the
public . . . . . . . . . . . . . . . . . . . . . . . . .
Corrective distributions . . . . . . . . . . . . . . . .
22
38
69
19
88
20
D
Daycare center expenses . . . . . . . . . . . . . . . 38
Death of a taxpayer . . . . . . . . . . . . . . . . . . 88
Death of spouse . . . . . . . . . . . . . . . . . . 14, 88
Dependent care benefits . . . . . . . . . . . . . . . 19
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 15
Standard deduction . . . . . . . . . . . . . . . . . 35
Direct deposit of refund . . . . . . . . . . . . . 70-71
Disclosure, Privacy Act, and Paperwork Reduction
Act Notice . . . . . . . . . . . . . . . . . . . . . . 94
Dividends:
Nondividend distributions . . . . . . . . . . . . . 20
Ordinary dividends . . . . . . . . . . . . . . . . . 20
Qualified dividends . . . . . . . . . . . . . . . 20, 35
Domestic production activities deduction . . . . . 33
Dual-status aliens . . . . . . . . . . . . . . . . . . 7, 13
E
Earned income credit (EIC) . . . . . .
Combat pay, nontaxable . . . . . . .
Education:
Credits . . . . . . . . . . . . . . . . .
Expenses . . . . . . . . . . . . . . . .
Recapture of education credits . . .
Savings accounts . . . . . . . . . . .
Educator expenses . . . . . . . . . . . .
Elderly persons:
Credit for . . . . . . . . . . . . . . . .
Standard deduction . . . . . . . . . .
Electric vehicles . . . . . . . . . . . . .
Electronic filing (e-file) . . . . 5, 7,
. . . . . 45-68
. . . . . . . 47
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.
. . . 38,
32, 38,
.....
. . . 27,
.....
69
69
35
42
28
. . . . . . . 42
. . . . . . . 35
. . . . . . . 42
10, 12, 70, 71,
72-73, 93
Estimated tax . . . . . . . . . . . . . . . . . 44, 71, 87
Excess salary deferrals . . . . . . . . . . . . . . . . 19
Excess social security and tier 1 RRTA tax
withheld . . . . . . . . . . . . . . . . . . . . . . . 69
Exemptions . . . . . . . . . . . . . . . . . . . . . . . 14
Expired tax benefits . . . . . . . . . . . . . . . . . . . 6
Extension of time to file . . . . . . . . . . . . . . 7, 69
F
Filing requirements . . . . . . . . . . . . . . . . . . 7-9
Filing status, which box to check . . . . . . . . 12-14
Foreign accounts and trusts . . . . . . . . . . . . . 19
Foreign tax credit . . . . . . . . . . . . . . . . . . . 38
Foreign-source income . . . . . . . . . . . . . . . . 19
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 20
Forms W-2, 1098, and 1099 — where to report
certain items from . . . . . . . . . . . . . . . . . 10
Forms, how to get . . . . . . . . . . . . . . . . . . . 93
Free tax help . . . . . . . . . . . . . . . . . . . . 88, 93
G
Gambling . . . . . . . . . . . . . . . . . . . . . . . . 27
Golden parachute payments . . . . . . . . . . . . . 43
Group-term life insurance, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
H
Head of household . . . . . . . . . . . . . . . . . . .
Health insurance deduction, self-employed . . . .
Health savings accounts . . . . . . . . 27, 28, 42,
Homebuyer credit, first-time . . . . . . . . . 6, 43,
Household Employment Taxes . . . . . . . . . . .
How to comment on forms . . . . . . . . . . . . .
13
28
43
69
43
94
I
Identity Protection PIN . . . . . . . . . . . . . . . . 73
Identity theft . . . . . . . . . . . . . . . . . . . . . . 87
Income . . . . . . . . . . . . . . . . . . . . . . . . 19-27
Income tax withholding (federal) . . . . . . . . 44, 87
Individual retirement arrangements (IRAs):
Contributions to (line 32) . . . . . . . . . . . 29-31
Credit for contributions to . . . . . . . . . . . . 38
Distributions from (lines 15a and 15b) . . . . . 22
Nondeductible contributions to . . . . . 22, 29-31
Individual taxpayer identification numbers . . . . 12
Injured spouse . . . . . . . . . . . . . . . . . . . . . 69
Innocent spouse relief . . . . . . . . . . . . . . . . . 87
Installment payments . . . . . . . . . . . . . . . 71, 92
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . . . . . . 20
Tax-exempt . . . . . . . . . . . . . . . . . . . . . 20
Interest on taxes . . . . . . . . . . . . . . . . . . . . 89
Itemized deductions or standard
deduction . . . . . . . . . . . . . . . . . . . . . 33-35
J
Jury duty pay . . . . . . . . . . . . . . . . . . . . . . 27
L
Line instructions for Form 1040 . . . . .
Living abroad, U.S. citizens and resident
aliens . . . . . . . . . . . . . . . . . . . .
Long-term care insurance . . . . . . . . .
Lump-sum distributions . . . . . . . . . .
. . . 12-73
. . . . 7, 19
. . . . . 28
. . . . . 25
M
Married persons:
Filing joint returns . .
Filing separate returns
Living apart . . . . . .
Mileage rates, standard .
Mortgage interest credit
Moving expenses . . . .
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. 12
. 13
. 13
.. 6
. 42
6, 28
N
Name change . . . . . . . . . . . . . . . . . . . . . . 12
Nonbusiness energy property credit . . . . . . . . 42
Nonresident aliens . . . . . . . . . . . . . . . 7, 12, 13
O
Offsets . . . . . . . . . . . . . . . . . . . .
Order form for forms and publications
Other income . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . .
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. . 69
. . 96
. . 27
42-43
Qualified retirement plans, deduction for . . . . . 28
Qualified tuition program earnings . . . . . . . 27, 42
R
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . 23
Treated as social security . . . . . . . . . . . . . 25
Records, how long to keep . . . . . . . . . . . . . . 88
Refund . . . . . . . . . . . . . . . . . . . . . . . . 69-71
Refund information . . . . . . . . . . . . . . . . . . 90
Refund offset . . . . . . . . . . . . . . . . . . . . . . 69
Refunds, credits, or offsets of state and local income
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Reservists, expenses of . . . . . . . . . . . . . . . . 28
Resident aliens . . . . . . . . . . . . . . . . . . . . . . 7
Residential energy efficient property credit . . . 42
Retirement plan deduction, self-employed . . . . 28
Retirement savings contributions credit . . . . . . 38
Rights of taxpayers . . . . . . . . . . . . . . . . . . 87
Rollovers . . . . . . . . . . . . . . . . . . . . . . 22, 25
Roth IRAs . . . . . . . . . . . . . . . . . . . 22, 25, 29
Rounding off to whole dollars . . . . . . . . . . . 19
S
Saver’s credit . . . . . . . . . . . . . . . . . . . . . . 38
Scholarship and fellowship grants . . . . . . . . . 19
Self-employment tax:
Deduction for one-half of . . . . . . . . . . . . . 28
Signing your return . . . . . . . . . . . . . . . . . . 72
Single person . . . . . . . . . . . . . . . . . . . . . . 12
Social security and equivalent railroad retirement
benefits . . . . . . . . . . . . . . . . . . . . . . 25-27
Social security number . . . . . . . . . . . . . . . . 12
Standard deduction or itemized
deductions . . . . . . . . . . . . . . . . . . . . 33-35
State and local income taxes, taxable refunds,
credits, or offsets of . . . . . . . . . . . . . . . . 21
Statutory employees . . . . . . . . . . . . . . . . . . 20
Student loan interest deduction . . . . . . . . . . . 32
T
Table of contents . . . . . . . . . . . . . . .
Tax and credits . . . . . . . . . . . . . . . . .
Figured by the IRS . . . . . . . . . . . . .
Other taxes:
Alternative minimum tax . . . . . . . .
IRAs and other tax-favored accounts
Lump-sum distributions . . . . . . . .
Recapture . . . . . . . . . . . . . . . . .
Tax computation worksheet . . . . . . . . .
Tax Counseling for the Elderly (TCE) . .
Tax rate schedules . . . . . . . . . . . . . . .
Tax table . . . . . . . . . . . . . . . . . . . . .
Taxpayer Advocate Service (TAS) . . . . .
Telephone assistance:
Federal tax information . . . . . . . . . .
TeleTax . . . . . . . . . . . . . . . . . . . .
Third party designee . . . . . . . . . . . . .
Tip income . . . . . . . . . . . . . . . . . . .
Tips reported to employer, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . .
Tuition and fees . . . . . . . . . . . . . . . .
Tuition program earnings . . . . . . . . . .
..... 3
. . 33-43
. . 35, 47
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. 38
. 42
. 25
. 43
. 86
5, 88
. 98
74-85
... 4
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.
90-92
90-91
. . 72
19, 42
. . . . 43
. . . . 33
. . 27, 42
U
Unemployment compensation . . . . . . . . . . . . 25
P
Pay taxes electronically (e-pay) . . . . .
Payments . . . . . . . . . . . . . . . . . .
Penalty:
Early withdrawal of savings . . . . .
Estimated tax . . . . . . . . . . . . . .
Others (including late filing and late
payment) . . . . . . . . . . . . . . . .
Penalty on early withdrawal of savings
Pensions and annuities . . . . . . . . . .
Presidential election $3 check-off . . .
Private delivery services . . . . . . . . .
Public debt, gift to reduce the . . . . . .
Publications, how to get . . . . . . . . .
Q
. . . . . . 71
. . . . 44-69
. . . . . . 29
. . . . 71-72
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. . 89
. . 29
23-25
. . 12
... 7
. . 88
. . 93
Qualified dividends . . . . . . . . . . . . . . . . . . 35
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . . . 35
- 99 -
V
Volunteer Income Tax Assistance Program
(VITA) . . . . . . . . . . . . . . . . . . . . . . . 5, 88
W
What if you cannot pay? . . . . . . . . . .
What’s new . . . . . . . . . . . . . . . . . .
When and where should you file? . . . .
Where do you file? . . . . . . . . . . . . .
Who must file . . . . . . . . . . . . . . . .
Who should file . . . . . . . . . . . . . . .
Widows and widowers, qualifying . . . .
Winnings, prizes, gambling, and lotteries
income) . . . . . . . . . . . . . . . . . . .
Withholding, federal income tax . . . . .
. . . 71, 92
...... 6
...... 7
. Last Page
. . . . 7, 9
...... 7
. . . . . 14
(other
. . . . . 27
. . . 44, 87
Where Do
You File?
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:
Are not enclosing a check or
Are enclosing a check or
money order...
money order...
Mail your return to the address shown below
that applies to you. If you want to use a private
delivery service, see Private Delivery Services
under Filing Requirements, earlier.
IF you live in...
TIP
Alabama, Georgia, North Carolina, South Carolina
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017
Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii, Nevada,
Oregon, Washington
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas,
Michigan, Minnesota, Montana, Nebraska, New Mexico,
North Dakota, Ohio, Oklahoma, South Dakota, Utah,
Wisconsin, Wyoming
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Kentucky, Missouri, New Jersey, Tennessee, Virginia,
West Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
Connecticut, Delaware, District of Columbia, Maine,
Maryland, Massachusetts, New Hampshire, New York,
Pennsylvania, Rhode Island, Vermont
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
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
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
| File Type | application/pdf |
| File Title | 2011 Instruction 1040 |
| Subject | Instructions for Form 1040, U.S. Individual Income Tax Return |
| Author | W:CAR:MP:FP |
| File Modified | 2011-11-29 |
| File Created | 2011-11-28 |