You can check the box on line 1 if any of the following was true on December 31, 2012.

You can check the box on line 2 if any of the following apply.

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.

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.”

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.

Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

You can check the box on line 5 and use joint return tax rates for 2012 if all of the following apply.

If your spouse died in 2012, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.

Check the box on line 6b if either of the following applies.

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 2012, you cannot take an exemption for your former spouse.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2012. 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.

The decree or agreement must state all three of the following.

The noncustodial parent must include all of the following pages from the 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.

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.

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.

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 2012, your employer may have allowed an 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.

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 and certain agent or commission drivers, traveling salespeople, and 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.

Your employer is required to provide or send Form W-2 to you no later than  
January 31, 2013. 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.

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

Interest credited in 2012 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 2012 income. For details, see Pub. 550.

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 should be shown in box 8 of Form 1099-INT. Enter the total on line 8b. Also include on line 8b any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.

Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

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.

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 Form 8949. For details, see Pub. 550.

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

If you received a refund, credit, or offset of state or local income taxes in 2012, you may be required to report this amount. If you did not receive a Form 1099-G, check with the government agency that made the payments to you. Your 2012 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you did not receive Form 1099-G.

If you chose to apply part or all of the refund to your 2012 estimated state or local income tax, the amount applied is treated as received in 2012. If the refund was for a tax you paid in 2011 and you deducted state and local income taxes on line 5 of your 2011 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

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.

State and Local Income Tax Refund Worksheet—Line 10

Before you begin: Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

1.			Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on your 2011 Schedule A, line 5										1.
2.			Enter your total itemized deductions from your 2011 Schedule A, line 29								2.
			Note. If the filing status on your 2011 Form 1040 was married filing separately and your spouse itemized deductions in 2011, skip lines 3 through 5, enter the amount from line 2 on line 6, and go to line 7.
3.			Enter the amount shown below for the filing status claimed on your   2011 Form 1040.
		Single or married filing separately—$5,800 Married filing jointly or qualifying widow(er)—$11,600 Head of household—$8,500							3.
4.			Did you fill in line 39a on your 2011 Form 1040?
			No.	Enter -0-.					4.
			Yes.	Multiply the number in the box on line 39a of your 2011 Form 1040 by $1,150 ($1,450 if your 2011 filing status was single or head of household).
5.			Add lines 3 and 4								5.
6.			Is the amount on line 5 less than the amount on line 2?
			No.	None of your refund is taxable.
			Yes.	Subtract line 5 from line 2									6.
7.			Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10										7.

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

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 should have reported half of it on your 2011 return. Report the rest on your 2012 return. See 2010 Roth IRA conversions, later.

Exception 3.   If the distribution is a qualified 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). You must have been at least age 70½ when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.

  

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

  

If a QCD is made in January 2013, you can elect to treat it as made in 2012. Also, a distribution made to you in December 2012 can be treated as a QCD if you transferred it to a charity in January 2013. See Pub. 590.

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 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.

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.

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 2010) and did not elect to report the taxable amount on your 2010 return, you generally should have reported half of it on your 2011 return. Report the rest on your 2012 return. See 2010 Roth IRA rollovers, or 2010 in-plan Roth rollovers, whichever applies, later.

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 2012. 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.

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.

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 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.

You must use the Simplified Method if either of the following applies.

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.

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.

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.

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.

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.

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 should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2012. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave 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 2012 and you repaid any of it in 2012, 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 2012, 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.

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 2012. If you received railroad retirement benefits 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.

Social Security Benefits Worksheet—Lines 20a and 20b

Before you begin: Complete Form 1040, lines 21 and 23 through 32, if they apply to you. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2012, 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.		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 2012,  enter $25,000							8.
		Married filing separately and you lived with your spouse at any time  in 2012, 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.		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 2012, 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 2012							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.
			If any of your benefits are taxable for 2012 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.

If you were an eligible educator in 2012, you can deduct on line 23 up to $250 of qualified expenses you paid in 2012. 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.

For more details, use Teletax topic 458 or see Pub. 529.

Include the following deductions on  
line 24.

For more details, see Form 2106 or 2106-EZ.

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 2012. See Form 8889.

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.

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.

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.

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 2012, 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.

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 2012 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 2012, 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 2012, do not use amounts paid for coverage for that month to figure the deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name 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 Deduction Worksheet to figure the amount you can deduct.

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

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.

If you made contributions to a traditional IRA for 2012, 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, 2013, that shows all contributions to your traditional IRA for 2012.

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.

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 adoption 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 2012.

You may be able to take the retirement savings contributions credit. See the line 50 instructions.

IRA Deduction Worksheet—Line 32

If you were age 70½ or older at the end of 2012, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2012. If you are married filing jointly and only one spouse was under age 70½ at the end of 2012, complete this worksheet only for that spouse.

Before you begin: Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2012, enter “D” on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see Were You Covered by a Retirement Plan?)?

1a.

Yes No

b.

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8. $5,000, if under age 50 at the end of 2012. $6,000, if age 50 or older but under age 70½ at the end of 2012. Otherwise, go to line 2.

2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived apart  from your spouse for all of 2012, enter $68,000

Qualifying widow(er), enter $112,000

2a.

2b.

Married filing jointly, enter $112,000 in both columns. But if you checked  “No” on either line 1a or 1b, enter $183,000 for the person who was not   covered by a plan Married filing separately and you lived with your spouse at any time in   2012, enter $10,000

3.

Enter the amount from Form 1040, line 22

3.

4.

Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36

4.

5.

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

5a.

5b.

6.

Is the amount on line 5 less than the amount on line 2?

No.

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

Yes.

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

If single, head of household, or married filing separately,   and the result is $10,000 or more, enter the applicable   amount below on line 7 for that column and go to line 8.  i. $5,000, if under age 50 at the end of 2012.  ii. $6,000, if age 50 or older but under age 70½ at the   end of 2012.   If the result is less than $10,000, go to line 7.

6a.

6b.

If married filing jointly or qualifying widow(er), and the   result is $20,000 or more ($10,000 or more in the column   for the IRA of a person who was not covered by a   retirement plan), enter the applicable amount below on   line 7 for that column and go to line 8.  i. $5,000, if under age 50 at the end of 2012.  ii. $6,000 if age 50 or older but under age 70½ at the   end of 2012.   Otherwise, go to line 7.

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 2012)

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 2012). 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 2012)

7a.

7b.

8.

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the   amount reported in box 1 of Form W-2. Exceptions   are explained earlier in these instructions for line 32

8.

Alimony and separate maintenance payments   reported on Form 1040, line 11

Nontaxable combat pay. This amount should be  reported in box 12 of Form W-2 with code Q

9.

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590

9.

10.

Add lines 8 and 9

10.

If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2012; $12,000 if both spouses are age 50 or older at the end of 2012), stop here and see Pub. 590 to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by April 15, 2013, for 2012 to your IRA on line 11a and to your spouse's IRA on line 11b

11a.

11b.

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

12b.

You can take this deduction only if all of the following apply.

Use the worksheet in these instructions to figure your student loan interest deduction.

Student Loan Interest Deduction Worksheet—Line 33

Before you begin: Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

1.		Enter the total interest you paid in 2012 on qualified student loans (see above). Do not enter more than $2,500						1.
2.		Enter the amount from Form 1040, line 22				2.
3.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36				3.
4.		Subtract line 3 from line 2				4.
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying   widow(er)—$60,000 Married filing jointly—$125,000					5.
6.		Is the amount on line 4 more than the amount on line 5?
		No.	Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
		Yes.	Subtract line 5 from line 4			6.
7.		Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000						7.	.
8.		Multiply line 1 by line 7						8.
9.		Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on   Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)						9.

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.

You may be able to deduct up to 9% of your qualified production activities income from the following activities.

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:

For details, see Form 8903 and its instructions.

If you were not totally blind as of December 31, 2012, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

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.

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

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 2012 return, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

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, 1948, or were blind.

  

If you received a refund in 2012 of an amount (such as real estate taxes) that increased your standard deduction in an earlier year, you generally have to include the refund in your income. See Recoveries in Pub. 525.

Include in the total on line 44 all of the following taxes that apply.

Do you want the IRS to figure the tax on your taxable income for you?

However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Foreign Earned Income Tax Worksheet—Line 44

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

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Before you begin: See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 through line 43. If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

1.		Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet							1.
2.		Enter the amount from Form 1040, line 9b*			2.
3.		Are you filing Schedule D?*
		Yes.	Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-		3.
		No.	Enter the amount from Form 1040, line 13
4.		Add lines 2 and 3			4.
5.		If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0-			5.
6.		Subtract line 5 from line 4. If zero or less, enter -0-							6.
7.		Subtract line 6 from line 1. If zero or less, enter -0-							7.
8.		Enter:
		$35,350 if single or married filing separately,
		$70,700 if married filing jointly or qualifying widow(er),  $47,350 if head of household.							8.
9.		Enter the smaller of line 1 or line 8							9.
10.		Enter the smaller of line 7 or line 9							10.
11.		Subtract line 10 from line 9. This amount is taxed at 0%							11.
12.		Enter the smaller of line 1 or line 6							12.
13.		Enter the amount from line 11							13.
14.		Subtract line 13 from line 12							14.
15.		Multiply line 14 by 15% (.15)										15.
16.		Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet										16.
17.		Add lines 15 and 16										17.
18.		Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet										18.
19.		Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet										19.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

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.

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.

You may be able to take this credit if you paid someone to care for:

For details, use TeleTax topic 602 or see Form 2441.

If you (or your dependent) paid qualified expenses in 2012 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 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.

You were a student if during any part of 5 calendar months of 2012 you:

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.

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.

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 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 tax due on tips you received but did not report to your employer.

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.

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.

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.

Enter the first-time homebuyer credit you have to repay if you:

If you bought the home in 2008 and owned and used it as your main home for all of 2012, you can enter your 2012 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.

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.

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 2012 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.

Also include on line 62 any federal income tax withheld that is shown on a Schedule K-1.

Enter any estimated federal income tax payments you made for 2012. Include any overpayment that you applied to your 2012 estimated tax from:

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 2012. For an example of how to do this, see Pub. 505. You may want to attach an explanation of how 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 2012 or in 2013 before filing a 2012 return.

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.

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.

1. If, in 2012:

3 or more children lived with you, is the amount on Form 1040, line 38, less than $45,060 ($50,270 if married filing jointly)? 2 children lived with you, is the amount on Form 1040, line 38, less than $41,952 ($47,162 if married filing  
jointly)? 1 child lived with you, is the amount on Form 1040, line 38, less than $36,920 ($42,130 if married filing jointly)? No children lived with you, is the amount on Form 1040, line 38, less than $13,980 ($19,190 if married filing  
jointly)?

Yes.

No.

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.

No.

You cannot take the credit. 
Enter “No” on the dotted line next to line 64a.

3. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No.

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

Yes.

You cannot take the credit.

No.

5. Were you or your spouse a nonresident alien for any part of 2012?

Yes.

See Nonresident aliens, later, under Definitions and Special Rules.

No.

Go to Step 2.

1. Add the amounts from  
Form 1040:

2. Is your investment income more than $3,200?

Yes.

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.

You cannot take the credit.

4. Do any of the following apply for 2012?

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).

Yes.

You must use Worksheet 1 in Pub. 596 to see if you can take the credit.

No.

Go to Step 3.

A qualifying child for the EIC is a child who is your...

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

was ...

Under age 19 at the end of 2012 and younger than you   (or your spouse, if filing jointly)

or

Under age 24 at the end of 2012, a student (defined later), and younger than you (or your spouse, if filing jointly)

or

Any age and permanently and totally disabled (defined later)

Who is not filing a joint return for 2012   or is filing a joint return for 2012 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)

Who lived with you in the United States for more than half of 2012.  If the child did not live with you for the required time, see Exception to time lived with you, later.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2012, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

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

Yes.

The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2012. If at least one qualifying child has a valid SSN (or was born or died in 2012), go to question 2. Otherwise, you cannot take the credit.

No.

Skip questions 2 and 3; go to Step 4.

2. Are you filing a joint return for 2012?

Yes.

Skip question 3 and Step 4; go to Step 5.

No.

3. Could you be a qualifying child of another person for 2012? (Check “No” if the other person is not required to file, and is not filing, a 2012 tax return or is filing a 2012 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

No.

Skip Step 4; go to Step 5.

1. Is the amount on Form 1040, line 38, less than $13,980 ($19,190 if married filing jointly)?

Yes.

No.

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 2012? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1947, and before January 2, 1988.) If your spouse died in 2012, see Pub. 596 before you answer.

Yes.

No.

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 2012? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

Yes.

No.

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

4. Are you filing a joint return for 2012?

Yes.

Skip questions 5 and 6; go to Step 5.

No.

5. Could you be a qualifying child of another person for 2012? (Check “No” if the other person is not required to file, and is not filing, a 2012 tax return or is filing a 2012 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

Yes.

You cannot take the credit. Enter “No” on  
the dotted line next to line 64a.

No.

6. Can you be claimed as a dependent on someone else's 2012 tax return?

Yes.

You cannot take the credit.

No.

Go to Step 5.

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.

2. Figure earned income:

	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.		+
	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.
	Earned Income =

3. Were you self-employed at any time in 2012, 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.

4. If you have:

3 or more qualifying children, is your earned income less than $45,060 ($50,270 if married filing jointly)? 2 qualifying children, is your earned income less than $41,952 ($47,162 if married filing jointly)? 1 qualifying child, is your earned income less than $36,920 ($42,130 if married filing jointly)? No qualifying children, is your earned income less than $13,980 ($19,190 if married filing jointly)?

Yes.

Go to Step 6.

No.

You cannot take the credit.

1. Do you want the IRS to figure the credit for you?

Yes.

See Credit figured by the IRS, later.

No.

Go to Worksheet A.