U.S. Individual Income Tax Return

2011

Instructions for Form 8801

Department of the Treasury
Internal Revenue Service

Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions

For more information about any recent developments affecting
Form 8801 and its instructions, go to www.irs.gov/form8801.

Purpose of Form

Use Form 8801 if you are an individual, estate, or trust to figure
the current year nonrefundable credit, if any, for alternative
minimum tax (AMT) you incurred in prior tax years; to figure the
current year refundable credit (individuals only), if any, for any
unused credit carryforward from 2008; and to figure any credit
carryforward to 2012.

Who Should File

Complete Form 8801 if you are an individual, estate, or trust
that for 2010 had:
• An AMT liability and adjustments or preferences other than
exclusion items,
• A credit carryforward to 2011 (on 2010 Form 8801, line 28),
or
• An unallowed qualified electric vehicle credit (see the
instructions for line 20).
File Form 8801 only if line 21 is more than zero.

Specific Instructions

The AMT is caused by two types of adjustments and
preferences — deferral items and exclusion items. Deferral
items (for example, depreciation) generally do not cause a
permanent difference in taxable income over time. Exclusion
items (for example, the standard deduction), on the other hand,
do cause a permanent difference. The minimum tax credit is
allowed only for the AMT caused by deferral items.

Part I—Net Minimum Tax on Exclusion
Items
Line 1—Estates and Trusts
These line 1 instructions are for estates and trusts only. Skip
lines 1 through 3 of Form 8801. To figure the amount to enter
on line 4 of Form 8801, complete Parts I and II of another 2010
Form 1041, Schedule I, as a worksheet. After completing line 1
of Schedule I, complete the rest of Part I of Schedule I by taking
into account only exclusion items (the amounts included on
lines 2 through 6, 8, and 9, and any other adjustments related
to exclusion items included on line 23 of Schedule I). On line 24
of Schedule I, use the minimum tax credit net operating loss
deduction (MTCNOLD). However, do not limit the MTCNOLD to
90% of the total of lines 1 through 23 of Schedule I. (See the
instructions for line 3 for how to figure the MTCNOLD.) In Part II
of Schedule I, complete lines 35 and 36 without taking into
account any basis adjustments arising from deferral items. If the
amount on Schedule I, line 29, is zero or less, enter -0- on Form
8801, line 4. Otherwise, enter on Form 8801, line 4, the amount
from Schedule I, line 29, adjusted for exclusion items that were
allocated to the beneficiary.
Note. If you complete Parts I and II of a 2010 Form 1041,
Schedule I, as a worksheet to figure the amount to enter on
2011 Form 8801, line 4, do not attach that worksheet
Schedule I to your tax return. Instead, keep it for your
records.

Line 2
Enter on this line the adjustments and preferences treated as
exclusion items (except the standard deduction). Exclusion
Jan 13, 2012

items are only the following AMT adjustments and preferences:
itemized deductions (including any investment interest expense
reported on Schedule E), certain tax-exempt interest, depletion,
the section 1202 exclusion, and any other adjustments related
to exclusion items. Do not include the standard deduction. It
has already been included on line 1. Combine lines 2 through 5,
7 through 9, 12, and 13 of your 2010 Form 6251. Do not include
any amount from line 15 of the 2010 Form 6251. Instead,
include the exclusion item amount from the Schedule(s) K-1
(Form 1041) you received for 2010. That amount is shown in
box 12 with code J. If you included on line 27 of the 2010 Form
6251 any adjustments related to exclusion items, also include
those adjustments in the amount you enter on line 2. Enter the
total on line 2.
Exclusion items on other lines. If you included any exclusion
item on a line not listed above, include that item in the amount
you enter on line 2. For example, if depletion was included on
Form 6251 as an adjustment on line 19 (passive activities)
instead of on line 9 (depletion), include it as an exclusion item in
the amount you enter on line 2.

Line 3
Your minimum tax credit net operating loss deduction
(MTCNOLD) is the total of the minimum tax credit net operating
loss (MTCNOL) carryovers and carrybacks to 2010. Your
MTCNOL is figured as follows.
Your MTCNOL is the excess of the deductions (excluding
the MTCNOLD) over the income used to figure alternative
minimum taxable income (AMTI) taking into account only
exclusion items. Figure this excess with the modifications in
section 172(d) taking into account only exclusion items. (That
is, the section 172(d) modifications must be figured separately
for the MTCNOL.)
For example, the limitation of nonbusiness deductions to the
amount of nonbusiness income must be figured separately for
the MTCNOL using only nonbusiness income and deductions
but taking into account only exclusion items. However, ignore
the disallowance of the deduction for personal exemptions
under section 172(d)(3) because it has already been taken into
account to figure AMTI attributable only to exclusion items.
To determine the amount of MTCNOL that may be carried to
tax years other than 2010, apply sections 172(b)(2) and 172(d)
with appropriate modifications to take into account only
exclusion items.

Line 4
If your filing status was married filing separately for 2010 and
line 4 is more than $219,900, you must include an additional
amount on line 4. If line 4 is $364,800 or more, include an
additional $36,225 on line 4. Otherwise, include 25% of the
excess of the amount on line 4 over $219,900. For example, if
the amount on line 4 is $239,900, enter $244,900 instead — the
additional $5,000 is 25% of $20,000 ($239,900 minus
$219,900).

Line 9
Do not enter more than the sum of your 2010 earned income
plus $6,700 if you did not file a joint return for 2010, at least one
of your parents was alive at the end of 2010, and one of the
following statements is true.
1. You were under age 18 at the end of 2010.
2. You were age 18 at the end of 2010 and did not have
earned income that was more than half of your support.
3. You were a full-time student over age 18 and under age
24 at the end of 2010 and did not have earned income that was
more than half of your support.
Certain January 1 birthdays. If you were born on January 1,
1993, you are considered to be 18 at the end of 2010. This

Cat. No. 10600C

limitation applies to you only if you did not have earned income
that was more than half of your support.
If you were born on January 1, 1992, you are considered to
be 19 at the end of 2010. This limitation applies to you only if
you were a full-time student who did not have earned income
that was more than half of your support.
If you were born on January 1, 1987, you are considered to
be 24 at the end of 2010. This limitation does not apply to you.

1116, line 16, the same amount you entered on that line for the
2010 AMT Form 1116. Otherwise, complete Part I using only
taxable income and exclusion items that are attributable to
sources outside the United States. If you had any 2010 foreign
source qualified dividends or foreign source capital gains
(including any foreign source capital gain distributions) or
losses, use the instructions under Step 3 to determine whether
you must make adjustments to those amounts before you
include the amounts on line 1a or line 5 of the MTFTCE Form
1116.
Step 3. Follow the instructions below, if applicable, to
determine the amount of foreign source qualified dividends,
capital gain distributions, and other capital gains and losses to
include on line 1a and line 5 of the MTFTCE Form 1116.
Foreign qualified dividends. You must adjust your
foreign source qualified dividends before you include those
amounts on line 1a of the MTFTCE Form 1116 if:
• Line 45 of Form 8801 is smaller than line 46, and
• Line 34 of Form 8801 is greater than zero.
But you do not need to make any adjustments if:
• You qualified for the adjustment exception under Qualified
Dividends and Capital Gain Tax Worksheet (Individuals),
Qualified Dividends Tax Worksheet (Estates and Trusts), or
Adjustments to foreign qualified dividends under Schedule D
Filers, whichever applies, in the Form 1116 instructions when
you completed your regular tax Form 1116 (or you would have
qualified for that adjustment exception if you had completed a
regular tax Form 1116) for 2010, and
• Line 32 of Form 8801 is not more than $175,000 ($87,500 if
married filing separately for 2010).
To adjust your foreign source qualified dividends, multiply
your foreign source qualified dividends in each separate
category by 0.5357 (instead of 0.4286) if the foreign source
qualified dividends are taxed at a rate of 15%. If you have
foreign source qualified dividends that are taxed at a rate of 0%,
you adjust them by not including them on line 1a of MTFTCE
Form 1116. Include the results on line 1a of the applicable
MTFTCE Form 1116. But do not adjust the amount of any
foreign source qualified dividend you elected to include on line
4g of Form 4952.
Individuals with capital gain distributions only. If you
had no 2010 capital gains or losses other than capital gain
distributions from box 2a of Form(s) 1099-DIV or substitute
statement(s), you must adjust your foreign source capital gain
distributions before you include those amounts on line 1a of the
MTFTCE Form 1116 if you are required to adjust your foreign
source qualified dividends under the rules just described or you
would be required to adjust your foreign source qualified
dividends if you had any.

Line 10
If you filed Form 1040NR for 2010 and had a net gain on the
disposition of U.S. real property interests, line 10 cannot be less
than the smaller of that net gain or line 4.

Line 11

If for 2010 you claimed the foreign earned income exclusion,
housing exclusion, or housing deduction on Form 2555 or Form
2555-EZ, you must use the worksheet below to figure the
amount to enter on line 11.
Form 1040NR. If for 2010 you filed Form 1040NR and you
reported capital gain distributions directly on Form 1040NR, line
14; you reported qualified dividends on Form 1040NR, line 10b;
or you had a gain on both lines 15 and 16 of Schedule D (Form
1040), complete Part III of Form 8801 and enter the amount
from line 47 on line 11. All others, do not complete Part III.
Instead, if Form 8801, line 10, is $175,000 or less ($87,500 or
less if you checked filing status box 3, 4, or 5 on Form 1040NR
for 2010), figure the amount to enter on line 11 by multiplying
line 10 by 26% (.26). Otherwise, figure the amount to enter on
line 11 by multiplying line 10 by 28% (.28) and subtracting
$3,500 ($1,750 if you checked filing status box 3, 4, or 5 for
2010) from the result.

Line 12
If you made an election to claim the foreign tax credit on your
2010 Form 1040 (or Form 1040NR) without filing Form 1116,
enter on Form 8801, line 12, the amount from your 2010 Form
1040, line 47 (or Form 1040NR, line 45). Otherwise, the
minimum tax foreign tax credit on exclusion items (MTFTCE) is
your 2010 AMT foreign tax credit (AMTFTC) refigured using
only exclusion items. Follow these steps to figure your
MTFTCE.
Step 1. Use a separate 2010 Form 1116 for the MTFTCE for
each separate category of income specified at the top of Form
1116.
When applying the separate categories of income, use the
applicable AMT rate instead of the regular tax rate to determine
if any income is “high-taxed.”
Step 2. If you figured your 2010 AMTFTC using the simplified
limitation election, skip Part I and enter on the MTFTCE Form

Foreign Earned Income Tax Worksheet—Line 11
Before you begin:

u

Keep for Your Records

If Form 8801, line 10, is zero, do not complete this worksheet.

1. Enter the amount from Form 8801, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from your (and your spouse’s if filing jointly) 2010 Form 2555, lines 45 and 50, or 2010 Form
2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Tax on the amount on line 3.
• If for 2010 you reported capital gain distributions directly on Form 1040, line 13; or you reported qualified
dividends on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040), enter
the amount from line 3 of this worksheet on Form 8801, line 29. Complete the rest of Part III of Form 8801.
However, before completing Part III, see Forms 2555 and 2555-EZ, later, to see if you must complete Part III
with certain modifications. Then enter the amount from Form 8801, line 47, here.
• All others: If line 3 is $175,000 or less ($87,500 or less if married filing separately for 2010), multiply line 3
by 26% (.26). Otherwise, multiply line 3 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately
for 2010) from the result.
5. Tax on the amount on line 2. If line 2 is $175,000 or less ($87,500 or less if married filing separately for 2010),
multiply line 2 by 26% (.26). Otherwise, multiply line 2 by 28% (.28) and subtract $3,500 ($1,750 if married filing
separately for 2010) from the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Subtract line 5 from line 4. Enter the result here and on Form 8801, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . .

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Instructions for Form 8801 (2011)

• You qualified for the adjustment exception under Qualified

To adjust your foreign source capital gain distributions,
multiply your foreign source capital gain distributions in each
separate category by 0.5357 (instead of 0.4286) if the foreign
source capital gain distributions are taxed at a rate of 15%. If
you have foreign source capital gain distributions that are taxed
at a rate of 0%, you adjust them by not including them on line
1a of MTFTCE Form 1116. Include the results on line 1a of the
applicable MTFTCE Form 1116. But do not adjust the amount
of any foreign source capital gain distribution you elected to
include on line 4g of Form 4952.
Other capital gains or losses. Use Worksheet A in the
instructions for the 2010 Form 1116 to determine the
adjustments you must make to your foreign source capital gains
or losses if you have foreign source capital gains or losses in no
more than two separate categories and any of the following
apply.
• You figured your 2010 tax using the Qualified Dividends and
Capital Gain Tax Worksheet in the Form 1040 instructions and
(a) line 3 of that worksheet minus the amount on line 4e of
Form 4952 that you elected to include on line 4g of Form 4952
is zero or less, (b) line 7 of that worksheet is zero, or (c) line 17
of that worksheet is equal to or greater than line 18.
• You figured your 2010 tax using the Qualified Dividends and
Capital Gain Tax Worksheet in the Form 1040NR instructions
and (a) line 3 of that worksheet is zero, (b) line 5 of that
worksheet is zero, or (c) line 15 of that worksheet is equal to or
greater than line 16.
• Line 15 or 16 of your 2010 Schedule D (Form 1040) (column
(2) of line 14a or 15 of Schedule D (Form 1041)) is zero or a
loss.
• You figured your 2010 tax using Schedule D (Form 1041)
and line 18 of Schedule D minus the amount on line 4e of Form
4952 that you elected to include on line 4g of Form 4952 is zero
or less.
• You figured your 2010 tax using the Schedule D Tax
Worksheet in the Schedule D (Form 1040) instructions or in the
Form 1041 instructions and (a) line 18 of that worksheet is zero,
(b) line 9 of that worksheet is zero or a loss, or (c) line 35 of that
worksheet is equal to or greater than line 36.
• You were not required to make adjustments to your foreign
source qualified dividends under the rules described earlier (or
you would not have been required to make those adjustments if
you had foreign source qualified dividends).

Dividends and Capital Gain Tax Worksheet (Individuals),
Qualified Dividends Tax Worksheet (Estates and Trusts), or
Adjustments to foreign qualified dividends under Schedule D
Filers, whichever applies, in the Form 1116 instructions when
you completed your regular tax Form 1116 (or you would have
qualified for that adjustment exception if you had completed a
regular tax Form 1116) for 2010, and
• Line 34 of Form 8801 is not more than $175,000 ($87,500 if
married filing separately for 2010).
If you do not need to complete the Worksheet for Line 17,
enter the amount from line 4 of Form 8801 on line 17 of the
MTFTCE Form 1116.
Instructions for MTFTCE Worksheet for Line 17. Follow
these steps to complete, for the MTFTCE, the Worksheet for
Line 17 in the Form 1116 instructions.
1. Enter the amount from Form 8801, line 4, on line 1 of the
worksheet.
2. Skip lines 2 and 3 of the worksheet.
3. Enter the amount from Form 8801, line 43, on line 4 of
the worksheet.
4. Multiply line 4 of the worksheet by 0.1071 (instead of
0.2857). Enter the result on line 5 of the worksheet.
5. Enter the amount from Form 8801, line 41, on line 6 of
the worksheet.
6. Multiply line 6 of the worksheet by 0.4643 (instead of
0.5714). Enter the result on line 7 of the worksheet.
7. Enter the amount from Form 8801, line 40, on line 8 of
the worksheet.
8. Complete lines 9 and 10 of the worksheet as instructed
on the worksheet.
Step 7. Enter the amount from Form 8801, line 11, on the
MTFTCE Form 1116, line 19. Complete lines 18, 20, and 21 of
the MTFTCE Form 1116.
Step 8. Complete Part IV of the first MTFTCE Form 1116 only.
Enter the amount from that MTFTCE Form 1116, line 29, on
Form 8801, line 12.
Step 9. Keep all Forms 1116 you used to figure your MTFTCE,
but do not attach them to your tax return.
If line 13 of the MTFTCE Form 1116 is greater than line 20
of the MTFTCE Form 1116, keep a record of the difference.
This amount is carried forward and used to figure your MTFTCE
next year.

Use Worksheet B if you:

• Cannot use Worksheet A,
• Had 2010 foreign source capital gains and losses in no more
than two separate categories,
• Did not have any item of unrecaptured section 1250 gain or
28% rate gain or loss, and
• Did not have any capital gains taxed at a rate of 0%.
Instructions for Worksheets A and B. When you
complete Worksheet A or Worksheet B, do not use any foreign
source capital gains you elected to include on line 4g of Form
4952. Use 0.5357 instead of 0.4286 to complete lines 11, 13,
and 15 of Worksheet B and to complete lines 8, 11, and 17 of
the Line 15 Worksheet for Worksheet B.

Part II—Current Year Nonrefundable and
Refundable Credits and Carryforward to
2012
Line 20
Enter any qualified electric vehicle credit not allowed for 2010
solely because of the limitation under section 30(b)(3)(B) (as in
effect prior to the amendment of section 30 by Public Law
111-5, the American Recovery and Reinvestment Tax Act of
2009).

If you do not qualify to use Worksheet A or Worksheet B,
use the instructions for Capital Gains and Losses in Pub. 514,
Foreign Tax Credit for Individuals, to determine the adjustments
you make.
Step 4. Complete lines 9 through 13 of the MTFTCE Form
1116. For line 9, use the same amount you entered on that line
for 2010 for the regular tax. Use your MTFTCE carryover, if
any, on line 10.
Step 5. If you did not figure your 2010 AMTFTC using the
simplified limitation election, complete lines 14 through 16 of the
MTFTCE Form 1116.
Step 6. If you did not complete Part III of Form 8801, enter the
amount from Form 8801, line 4, on line 17 of the MTFTCE Form
1116 and go to Step 7. If you completed Part III of Form 8801,
you must complete, for the MTFTCE, the Worksheet for Line 17
in the Form 1116 instructions to determine the amount to enter
on line 17 of the MTFTCE Form 1116 if:
• Line 45 of Form 8801 is smaller than line 46, and
• Line 34 of Form 8801 is greater than zero.
if:

Line 21
If line 21 is zero or less, you do not have a nonrefundable or
refundable credit or a credit carryforward. Do not complete the
rest of this form and do not file it.

Line 22
Follow the instructions below and refer to your 2011 income tax
return to figure the amount to enter on line 22.
Form 1040. Subtract from the amount on line 44 the total of
any credits on lines 47 through 53 (not including any credit for
prior year minimum tax or any credit claimed on Form 8912).
Enter the result. If the result is zero or less, enter -0-.
Form 1040NR. Subtract from the amount on line 42 the total
of any credits on lines 45 through 50 (not including any credit
for prior year minimum tax or any credit claimed on Form 8912).
Enter the result. If the result is zero or less, enter -0-.
Form 1041, Schedule G. Add the credits on lines 2a and 2b,
plus any write-in credits on line 3. Subtract the result from the
total of lines 1a and 1b. Enter the result. If the result is zero or
less, enter -0-.

But you do not need to complete the Worksheet for Line 17

Instructions for Form 8801 (2011)

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Part III—Tax Computation Using
Maximum Capital Gains Rates

3. Reduce the amount on your 2010 Schedule D (Form
1040), line 18, (but not below zero) by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of
your 2010 Unrecaptured Section 1250 Gain Worksheet in the
2010 Instructions for Schedule D (Form 1040).

If your 2010 taxable income was zero or less, enter -0- on Form
8801, line 37. You also must take one of the following actions,
whichever applies to you, before completing lines 30, 31, and
32 of Part III.
• Complete lines 2 through 6 of the Qualified Dividends and
Capital Gain Tax Worksheet in the 2010 Instructions for Form
1040.
• Complete lines 2 through 4 of the Qualified Dividends and
Capital Gain Tax Worksheet in the 2010 Instructions for Form
1040NR.
• Complete lines 2 through 13 of the Schedule D Tax
Worksheet in the 2010 Instructions for Schedule D (Form 1040)
or the 2010 Instructions for Schedule D (Form 1041), whichever
applies.
• Complete lines 2 through 4 of the Qualified Dividends Tax
Worksheet in the 2010 Instructions for Form 1041.
• Complete lines 18 through 22 of the 2010 Schedule D (Form
1041).
To determine which worksheet or form above applies to you,
see the 2010 Instructions for Form 1040, line 44; Form
1040NR, line 42; or Form 1041, Schedule G, line 1a.

Line 35

If for 2010 you filed Form 1040NR and Form 8801, line 34, is
$175,000 or less ($87,500 or less if you checked filing status
box 3, 4, or 5 on Form 1040NR for 2010), multiply line 34 by
26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract
$3,500 ($1,750 if you checked filing status box 3, 4, or 5 on
Form 1040NR for 2010) from the result.

Line 36

If for 2010 you filed Form 1040NR, enter $34,000 ($68,000 if
you checked filing status box 6 on Form 1040NR for 2010).

Line 37

If for 2010 you filed Form 1040NR, enter on Form 8801, line
37, the amount from line 5 of your 2010 Qualified Dividends and
Capital Gain Tax Worksheet in the Instructions for Form
1040NR, line 42, or the amount from line 14 of your 2010
Schedule D Tax Worksheet in the 2010 Instructions for
Schedule D (Form 1040), whichever applies. If you did not
complete either worksheet, enter -0-.

Lines 30, 31, and 32
Follow the instructions below to figure the amounts to enter on
lines 30, 31, and 32 if, for 2010:
1. You filed Form 1040NR and did not use the Schedule D
Tax Worksheet to figure your tax,
2. You filed Form 1041 and did not use the Schedule D Tax
Worksheet or Part V of Schedule D (Form 1041) to figure your
tax, or
3. You filed Form 2555 or 2555-EZ and have a capital gain
excess (defined later).
Otherwise, complete lines 30, 31, and 32 following the
instructions for those lines on the form.
Form 1040NR. If (1) above applies, enter the amount from line
4 of the Qualified Dividends and Capital Gain Tax Worksheet in
the 2010 Form 1040NR instructions on Form 8801, lines 30 and
32; skip Form 8801, line 31; and enter on Form 8801, line 37,
the amount from line 5 of that worksheet.
Estates and trusts. If (2) above applies, enter the amount
from line 4 of the Qualified Dividends Tax Worksheet in the
2010 Form 1041 instructions on Form 8801, lines 30 and 32;
skip Form 8801, line 31; and enter on Form 8801, line 37, the
amount from line 5 of that worksheet.
Forms 2555 and 2555-EZ. If you filed either of these forms for
2010 and you have a capital gain excess, you must complete
Part III of Form 8801 with certain modifications. To see if you
have a capital gain excess, subtract Form 8801, line 10, from
line 6 of your 2010 Qualified Dividends and Capital Gain Tax
Worksheet (or line 10 of your 2010 Schedule D Tax
Worksheet). If the result is more than zero, that amount is your
capital gain excess.
If you have a capital gain excess, figure the amounts to enter
on lines 30, 31, and 32 of Form 8801 using the following
modifications (only for purposes of Part III of Form 8801).
1. Reduce the amount on line 3 of your 2010 Qualified
Dividends and Capital Gain Tax Worksheet or line 9 of your
2010 Schedule D Tax Worksheet (but not below zero) by your
capital gain excess.
2. Reduce the amount on line 2 of your 2010 Qualified
Dividends and Capital Gain Tax Worksheet or line 6 of your
2010 Schedule D Tax Worksheet (but not below zero) by any of
your capital gain excess not used in (1).

Line 46

If for 2010 you filed Form 1040NR and Form 8801, line 29, is
$175,000 or less ($87,500 or less if you checked filing status
box 3, 4, or 5 on Form 1040NR for 2010), multiply line 29 by
26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract
$3,500 ($1,750 if you checked filing status box 3, 4, or 5 on
Form 1040NR for 2010) from the result.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it
to ensure that you are complying with these laws and to allow
us to figure and collect the right amount of tax.
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. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB
control number 1545-0074 and is included in the estimates
shown in the instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form
is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . .
Preparing the form . . . . . . . . . . . . . . . .
Copying, assembling, and sending the
form to the IRS . . . . . . . . . . . . . . . . .

.
.
.

2 hrs., 4 min.
2 hrs., 19 min.
2 hrs., 3 min.

.

48 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for the
tax return with which this form is filed.

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Instructions for Form 8801 (2011)