You can check the box on line 1 if any of the following was true on December 31, 2011.

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 “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 1040A. 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 2011 if all of the following apply.

If your spouse died in 2011, 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 line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2011, you cannot take an exemption for your former spouse.

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

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),
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)
or
Any age and permanently and totally disabled (defined later)
Who did not provide over half of his or her own support for 2011 (see Pub. 501)
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)
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.
		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.

1. Do you have a child who meets the conditions to be your qualifying child?

Yes.

Go to Step 2.

No.

Go to Step 4.

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.

No.

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

1. Was the child married?

Yes.

See Married person, later.

No.

1. 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 1040A, line 7.

No.

You can claim this child as a dependent. Complete Form 1040A, line 6c, columns (1) through (3) for this child. Then, go to  
Step 3.

1. Was the child under age 17 at the end of 2011?

Yes.

No.

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

1. 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.)

Yes.

This child is a qualifying child for the child tax credit. Check the box on Form 1040A, line 6c, column (4).

No.

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

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)

or

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

or

Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)

or

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law

or

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.

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.

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.

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.

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

Yes.

No.

Go to Form 1040A, line 7.

1. 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.)

Yes.

No.

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

1. Was your qualifying relative married?

Yes.

See Married person, later.

No.

1. 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 1040A, line 7.

No.

You can claim this person as a dependent. Complete Form 1040A, line 6c, columns (1) through (3). Do not check the box on Form 1040A, line 6c, column (4).

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.

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.

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 (see TeleTax Topics, later) 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 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 received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040.

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains.

For 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.

Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?

Yes.	You must use Form 1040.
No.	You can use Form 1040A. Enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

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

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

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 3.   If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter “QCD” next to line 11b.

  A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ 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 11b — 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.

  

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

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Do not include the following payments on lines 12a and 12b. Instead, report them on line 7.

If you rolled over part or all of a distribution from 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 distribution 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 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 Roth rollovers, whichever applies, later.

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

  Enter the total distribution on line 12a and the taxable part on line 12b. 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. But you must use Form 1040 to do so. For details, see Form 4972.

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 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.

If you were an eligible educator in 2011, you can deduct on line 16 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 16. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21, but you must use Form 1040. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.

Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

For more details, use TeleTax topic 458 (see TeleTax Topics, later) or see Pub. 529.

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. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by May 31, 2012, that shows all contributions to your traditional IRA for 2011.

Use the IRA Deduction Worksheet in these instructions to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the worksheet.

IRA Deduction Worksheet—Line 17

If you were age 70½ 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 70½ or older at the end of 2011. If you are married filing jointly and only one spouse was under age 70½ at the end of 2011, complete this worksheet only for that spouse.

Before you begin: Be sure you have read the 10-item list for line 17. You may not be able to use this worksheet. If you are married filing separately and you lived apart from your spouse for all of 2011, enter “D” in the space to the left of line 17. If you do not, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see Were you covered by a retirement plan?, later)?

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 2011. $6,000, if age 50 or older but under age 70½ at the end of 2011. 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 2011, enter $66,000

Qualifying widow(er), enter $110,000

2a.

2b.

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

3.

Enter the amount from Form 1040A, line 15

3.

4.

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

4.

5.

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

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 2011.  ii. $6,000, if age 50 or older but under age 70½ at the end   of 2011.  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 2011.  ii. $6,000, if age 50 or older but under age 70½ at the end   of 2011.  Otherwise, go to line 7.

IRA Deduction Worksheet—Line 17 (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)

7a.

7b.

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 amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q

8.

If married filing jointly and line 8 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2011; $12,000 if both spouses are age 50 or older at the end of 2011), stop here and see Pub. 590 to figure your IRA deduction.

9.

Enter traditional IRA contributions made, or that will be made by April 17, 2012, for 2011 to your IRA on line 9a and to your spouse's IRA on line 9b

9a.

9b.

10.

On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

10a.

10b.

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.

If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.

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.

  

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

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

Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.

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.

Student Loan Interest Deduction Worksheet—Line 18

Before you begin: See the instructions for line 18.

1.		Enter the total interest you paid in 2011 on qualified student loans (see below). Do not enter more than $2,500						1.
2.		Enter the amount from Form 1040A, line 15				2.
3.		Enter the total of the amounts from Form 1040A, lines 16 and 17				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—$120,000					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 1040A, line 18						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.

Most people can find their standard deduction by looking at the amounts listed under “All others” to the left of line 24.

Standard Deduction Worksheet for Dependents—Line 24

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		.	1.
		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				.	2.
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 1040A, line 24. Otherwise, go to line 3b				3a.
	b.	If born before January 2, 1947, or blind, multiply the number on Form 1040A, line 23a, by $1,150 ($1,450 if single or head of household)				3b.
	c.	Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24				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 you reported on Form 1040A, line 7.

Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were Blind—Line 24

Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard Deduction Worksheet for Dependents.
Enter the number from the box on   Form 1040A, line 23a			▶				Do not use the number of exemptions from line 6d.
IF your filing   status is . . .		AND the number in   the box above is . . .						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

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

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.

No. Use the Tax Table to figure your tax unless you are required to use Form 8615 (see Form 8615, later) or the Qualified Dividends and Capital Gain Tax Worksheet in these instructions. Also include in the total on line 28 any of the following taxes.

Alternative minimum tax.   If both 1 and 2 next apply to you, use the Alternative Minimum Tax Worksheet in these instructions to see if you owe this tax and, if you do, the amount to include on line 28.

1. The amount on Form 1040A, line 26, is: $22,200 or more if single; $25,900 or more if married filing jointly or a qualifying widow(er); or $14,800 or more if head of household or married filing separately.

2. The amount on Form 1040A, line 22, is more than: $48,450 if single or head of household; $74,450 if married filing jointly or qualifying widow(er); $37,225 if married filing separately.

  

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

Alternative Minimum Tax Worksheet—Line 28

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

1.	Enter the amount from Form 1040A, line 22						1.
2.	Enter the amount shown below for your filing status
	Single or head of household—$48,450 Married filing jointly or qualifying  widow(er)—$74,450 Married filing separately—$37,225						2
3.	Subtract line 2 from line 1. If zero or less, stop here; you do not owe this tax						3.
4.	Enter the amount shown below for your filing status.
	Single or head of household—$112,500 Married filing jointly or qualifying  widow(er)—$150,000 Married filing separately—$75,000			4.
5.	Subtract line 4 from line 1. If zero or less, enter -0- here and on line 6, and go to line 7			5.
6.	Multiply line 5 by 25% (.25)						6.
7.	Add lines 3 and 6						7.
8.	If line 7 is $175,000 or less ($87,500 or less if married filing separately), multiply line 7 by 26% (.26). Otherwise, multiply line 7 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result			8.
9.	Did you use the Qualified Dividends and Capital Gain Tax Worksheet to figure the tax on the amount on Form 1040A, line 27?
	No.	Skip lines 9 through 19; enter the amount from line 8 on line 20 and go to line 21.
	Yes.	Enter the amount from line 4 of that worksheet		9.
10.	Enter the smaller of line 7 or line 9						10.
11.	Subtract line 10 from line 7						11.
12.	If line 11 is $175,000 or less ($87,500 or less if married filing separately), multiply line 11 by 26% (.26). Otherwise, multiply line 11 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result								12.
13.	Enter the amount shown below for your filing status:
	Single or married filing separately— $34,500 Married filing jointly or Qualifying widow(er)— $69,000 Head of household—$46,250						13.
14.	Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet						14.
15.	Subtract line 14 from line 13. If zero or less, enter -0-						15.
16.	Enter the smaller of line 10 or line 15						16.
17.	Subtract line 16 from line 10						17.
18.	Multiply line 17 by 15% (.15)								18.
19.	Add lines 12 and 18								19.
20.	Enter the smaller of line 8 or line 19								20.
21.	Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax								21.
22.	Alternative minimum tax. Is the amount on line 20 more than the amount on line 21?
	No.	You do not owe this tax.
	Yes.	Subtract line 21 from line 20. Also include this amount in the total on Form 1040A, line 28. Enter “AMT” and show the amount in the space to the left of line 28							22.

Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions, and who either:

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.

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

You may be able to take this credit if you paid someone to care for any of the following persons.

For details, use TeleTax topic 602 (see TeleTax Topics, later) or see Form 2441.

You may be able to take this credit if by the end of 2011 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if:

For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.

You must include Schedule R with your return to claim this credit.

See Schedule R and its instructions for details.

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.

However, you cannot take an education credit if any of the following applies.

You must include Form 8863 with your return to claim this credit.

See Form 8863 and its instructions for details.

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 2011 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.

You must include Form 8880 with your return to claim this credit.

For more details, use TeleTax topic 610 (see TeleTax Topics, later) or see Form 8880.

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 36. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2011 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 36. This should be shown in box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 36.

Enter any estimated federal income tax payments you made for 2011. Include any overpayment that you applied to your 2011 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 2011. 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 2011 or in 2012 before filing a 2011 return.

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 1040A. If you were divorced and remarried in 2011, enter your present spouse's SSN in the space provided on the front of Form 1040A. Also, in the blank space to the left of line 37, enter your former spouse's SSN, followed by “DIV.”

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 1040A. 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.

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 2011:

3 or more children lived with you, is the amount on Form 1040A, line 22, less than $43,998 ($49,078 if married filing jointly)? 2 children lived with you, is the amount on Form 1040A, line 22, less than $40,964 ($46,044 if married filing jointly)? 1 child lived with you, is the amount on Form 1040A, line 22, less than $36,052 ($41,132 if married filing jointly)? No children lived with you, is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)?

Yes.

No.

You cannot take the credit.

1. 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” to the left of the entry space for line 38a.

1. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No.

1. Were you or your spouse a nonresident alien for any part of 2011?

Yes.

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

No.

Go to Step 2.

1. Add the amounts from  
Form 1040A:

1. Is your investment income more than $3,150?

Yes.

You cannot 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 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)

or

Any age and permanently and totally disabled (defined later)

Who is not filing a joint return for 2010 or is filing a joint return for 2011 only as a claim for refund (see Claim for Refund, later)

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.

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.

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 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.

No.

Skip questions 2 and 3; go to Step 4.

1. Are you filing a joint return for 2011?

Yes.

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

No.

1. 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 later).)

Yes.

You cannot take the credit. Enter “No” to the left of the entry space for line 38a.

No.

Skip Step 4; go to Step 5.

1. Is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)?

Yes.

No.

You cannot take the credit.

1. 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.

No.

You cannot take the credit.

1. 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.

Yes.

No.

You cannot take the credit. Enter “No” to the left of the entry space for line 38a.

1. Are you filing a joint return for 2011?

Yes.

Skip questions 5 and 6; go to Step 5.

No.

1. Could you be a qualifying child of another person in 2011?

Yes.

Yes. You cannot take the credit. Enter “No” to the left of the entry space for line 38a.

No.

1. Can you be claimed as a dependent on someone else's 2011 tax return?

Yes.

You cannot take the credit.

No.

Go to Step 5.

1. Figure earned income:

	Form 1040A, line 7
	Subtract, if included on line 7, any:
•	Taxable scholarship or fellowship grant not reported on a Form W-2.
•	Amount received for work performed while an inmate in a penal institution (enter “PRI” and the amount subtracted to the left of the entry space for Form 1040A, line 7).
•	Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and the amount subtracted to the left of the entry space for Form 1040A, line 7). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.		–
	Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040A, line 38b. 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 =

1. 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)? No qualifying children, is your earned income less than $13,660 ($18,740 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 the Earned Income Credit Worksheet.