1040 Instructions for Tax Year 2010

Table of Contents

- 1040 - Introductory Material

- A Message From the Commissioner

- The IRS Mission

- What's New

- Introduction

- Filing Requirements

- Introduction

- Do You Have To File?

- When and Where Should You File?

- Line Instructions for Form 1040

- Introduction

- Name and Address

- Social Security Number (SSN)

- Presidential Election Campaign Fund

- Filing Status

- Exemptions

- Line 6c—Dependents

- Definitions and Special Rules

- Income

- Adjusted Gross Income

- Tax and Credits

- Other Taxes

- Payments

- Refund

- Amount You Owe

- Third Party Designee

- Sign Your Return

- Assemble Your Return

- 1040 - Main Contents

- General Information

- Introduction

- How To Avoid Common Mistakes

- What Are Your Rights as a Taxpayer?

- Innocent Spouse Relief

- Income Tax Withholding and Estimated Tax Payments for 2011

- Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?

- Secure Your Tax Records from Identity Theft

- How Do You Make a Gift To Reduce Debt Held By the Public?

- How Long Should Records Be Kept?

- Amended Return

- Need a Copy of Your Tax Return?

- Death of a Taxpayer

- Past Due Returns

- Other Ways To Get Help

- Interest and Penalties

- Refund Information

- What Is TeleTax?

- Introduction

- Recorded Tax Information

- Topics by Internet

- TeleTax Topics

- IRS Help Available

- IRS Procedures

- Collection

- Alternative Filing Methods

- General Information

- Which Forms to File

- Types of Income

- Adjustments to Income

- Itemized Deductions

- Tax Computation

- Tax Credits

- IRS Notices

- Basis of Assets, Depreciation, and Sale of Assets

- Employer Tax Information

- Electronic Media Filers—1099 Series and Related Information Returns

- Tax Information for Aliens and U.S. Citizens Living Abroad

- Tax Information for Residents of Puerto Rico (in Spanish only)

- Calling the IRS

- Introduction

- Before You Call

- Making the Call

- Before You Hang Up

- Quick and Easy Access to Tax Help and Tax Products

- Notices

- Disclosure, Privacy Act, and Paperwork Reduction Act Notice

- We Welcome Comments on Forms

- Estimates of Taxpayer Burden

- Order Form for Forms and Publications

- Introduction

- How To Use the Order Form

- Mail Your Order Form To:

- Major Categories of Federal Income and Outlays for Fiscal Year 2009

- Footnotes for Certain Federal Outlays

- 1040 - Additional Material

- Index

1040 - Introductory Material

A Message From the Commissioner

Dear Taxpayer,

Every year, the IRS works hard to make the process of filing your taxes as quick and easy as possible. Providing quality service is one of our top priorities. It not only reduces the burden on you, but also helps you file an accurate return right from the start.

The best place to get information from the IRS is our website, IRS.gov. In addition to getting your tax questions answered, there’s also a very popular feature, “Where’s My Refund?” to track the progress of your refund. You can also find informative videos to help you understand your tax obligations on YouTube, at www.youtube.com/irsvideos.

I would like to bring to your attention a couple of items that could be of help as you file and pay your taxes this year. A number of federal tax incentives that were enacted in 2009 as part of the American Recovery and Reinvestment Act are still in effect for 2010. These include the American Opportunity Credit and the expanded Earned Income Credit. Make sure you check to see if you qualify for these and other important deductions and credits.

Remember that the fastest and easiest way to get your refund is to e-file and use direct deposit. You could receive your refund in as little as 10 days after filing, which can help you pay bills, make some important purchases and maybe put some money aside for savings.

E-file has become so popular that seven out of 10 individual taxpayers now e-file their return. It’s the first choice for about 100 million taxpayers because it’s fast, safe and accurate.

Taxpayers below a certain income level can qualify to use free tax preparation software through the Free File program. Plus, everyone can e-file for free using fillable forms available at IRS.gov. So, isn’t it time you made the switch to e-file?

If you need any more information or have questions about taxes or tax credits, please visit us at IRS.gov or call our toll-free number at 1-800-829-1040. We are here to help you.

Sincerely,

Douglas H. Shulman

The IRS Mission

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

The Taxpayer Advocate Service Is Here To Help

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

First, try to resolve your problem on your own. But, if you cannot do so, then come to us. TAS can help if:

- Your problem with the IRS is causing financial difficulties or hardship for you or your family.

- You have tried repeatedly to contact the IRS, but no one has responded.

- The IRS has not responded to you by the date promised.

When you come to the TAS for help, you will be assigned to one advocate who will be with you at every turn. Your advocate will listen to you, help you understand what needs to be done, and stay with you until your problem is resolved. We have offices in every state, and our advocates are all experienced with the IRS, so we know how to cut through the red tape. TAS can help you work out an alternative payment plan. We’ll make sure the right people hear your case, and that they act upon it.

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

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

Low Income Taxpayer Clinics (LITCs)

The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. If an individual’s native language is not English, some clinics can provide information in certain other languages about taxpayer rights and responsibilities. For more information, see Pub. 4134, Low Income Taxpayer Clinic List. This publication is available at IRS.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

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

See below for the text description of the image.

Options for e-filing your tax returns—safely, quickly, and easily.

Seven reasons 70% of Americans file their taxes electronically.

- Security—The IRS uses the latest encryption technology to safeguard your information.

- Faster Refunds—Get your refund in as few as 10 days with direct deposit.

- Flexible Payments—File early; pay by April 18.

- Greater Accuracy—Fewer errors mean faster processing.

- Quick Receipt—Receive an acknowledgment that your return was accepted.

- Go Green—Reduce the amount of paper used.

- It’s Free—through Free File.

IRS efile

IRS e-file: It’s Safe. It’s Easy. It’s Time.

Joining the 95 million Americans who already are using e-file is easy. Just ask your paid or volunteer tax preparer, use commercial software, or use Free File. IRS e-file is the safest, most secure way to transmit your tax return to the IRS. Since 1990, the IRS has processed nearly 900 million e-filed tax returns safely and securely. There’s no paper return to be lost or stolen.

If you have not e-filed before, it’s time. Ask your tax preparer, or do it yourself. Most states also use electronic filing. IRS e-file is now the norm, not the exception.

Free e-file Help Available Nationwide

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

freefile

Everyone Can Free File

If your adjusted gross income was $58,000 or less in 2010, you can use free tax software to prepare and e-file your tax return. Earned more? Use Free File Fillable Forms.

Free File

This public-private partnership, between the IRS and tax software providers, makes approximately 20 popular commercial software products and e-file available for free. Seventy percent of the nation’s taxpayers are eligible.

Just visit www.irs.gov/freefile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It’s fast, safe, and free.

You can review each provider’s eligibility rules or use an online tool to find those software products that match your situation. Some providers offer state tax return preparation either for a fee or for free. Free File also is available in English and Spanish.

Free File Fillable Forms

The IRS offers electronic versions of IRS paper forms that also can be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should choose to file a paper return.

Electronic Filing (e-file)

What's New

Introduction

If there are additional changes to the 2010 tax law, you can find them at

www.irs.gov/form1040.

Due date of return.   File Form 1040 by April 18, 2011. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.

Limits on personal exemptions and overall itemized deductions ended.   For 2010, you will no longer lose part of your deduction for personal exemptions and itemized deductions, regardless of the amount of your adjusted gross income (AGI).

Self-employed health insurance deduction.   Effective March 30, 2010, if you were self-employed and paid for health insurance, you may be able to include in your deduction on line 29 any premiums you paid to cover your child who was under age 27 at the end of 2010, even if the child was not your dependent. For 2010, the line 29 deduction is also allowed on Schedule SE. See the instructions for line 29 that begin on page 28.

Adoption credit.   The maximum adoption credit has increased to $13,170. The credit is now refundable and is claimed on line 71. See Form 8839.

Alternative minimum tax (AMT) exemption amount increased.   The AMT exemption amount has increased to $47,450 ($72,450 if married filing jointly or a qualifying widow(er); $36,225 if married filing separately).

First-time homebuyer credit.   You generally cannot claim the credit for a home you bought after April 30, 2010. However, you may be able to claim the credit if you entered into a written binding contract before May 1, 2010, to buy the home before July 1, 2010, and actually bought the home before October 1, 2010. Also, certain members of the Armed Forces and certain other taxpayers have additional time to buy a home and take the credit. See page 69.

Repayment of first-time homebuyer credit.   If you claimed the first-time homebuyer credit for a home you bought in 2008, you generally must begin repaying it on your 2010 return. In addition, you generally must repay any credit you claimed for 2008 or 2009 if you sold your home in 2010 or the home stopped being your main home in 2010. See the instructions for line 59 on page 43.

Roth IRAs and designated Roth accounts.   Half of any income that results from a rollover or conversion to a Roth IRA from another retirement plan in 2010 is included in income in 2011, and the other half in 2012, unless you elect to include all of it in 2010. The same rule applies to a rollover after September 27, 2010, to a designated Roth account in the same plan. See Form 8606.

You now can make a qualified rollover contribution to a Roth IRA regardless of the amount of your modified AGI.

Standard mileage rates.   The 2010 rate for business use of your vehicle is reduced to 50 cents a mile. The 2010 rate for use of your vehicle to get medical care or to move is reduced to 16½ cents a mile.

Personal casualty and theft loss limit reduced.   Each personal casualty or theft loss is limited to the excess of the loss over $100 (instead of the $500 limit that applied for 2009). See Form 4684.

Divorced or separated parents.   A custodial parent who has revoked his or her previous release of a claim to a child's exemption must include a copy of the revocation with his or her return. See page 16.

Domestic production activities income.   The percentage rate for 2010 increases to 9%. However, the deduction is reduced if you have oil-related qualified production activities income. See page 33.

Decedents who died in 2010.   For special rules that may apply to decedents who died in 2010, including rules for property acquired from a decedent who died in 2010, see new Pub. 4895.

Expired tax benefits.   The following tax benefits have expired and are not available for 2010.

- Increased standard deduction for real estate taxes or a net disaster loss from a disaster occurring after 2009.

- Itemized deduction or increased standard deduction for state or local sales or excise taxes on the purchase of a new motor vehicle (unless you bought the vehicle in 2009 after February 16 and paid the tax in 2010).

- The exclusion from income of up to $2,400 in unemployment compensation. All unemployment compensation you received in 2010 generally is taxable.

- Government retiree credit.

- Alternative motor vehicle credit for qualified hybrid motor vehicles bought after 2009, except cars and light trucks with a gross vehicle weight rating of 8,500 pounds or less.

- Extra $3,000 IRA deduction for employees of bankrupt companies.

- Certain tax benefits for Midwestern disaster areas, including increased Hope and lifetime learning credits and the additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.

- Credit to holders of clean renewable energy bonds issued after 2009.

- Decreased estimated tax payments for certain small businesses.

Mailing your return.   If you are filing a paper return, you may be mailing it to a different address this year because the IRS has changed the filing location for several areas. See Where Do You File? on the last page of these instructions.

Disclosure of information by paid preparers.   If you use a paid preparer to file your return, the preparer is allowed, in some cases, to disclose certain information from your return, such as your name and address, to certain other parties, such as the preparer’s professional liability insurance company or the publisher of a tax newsletter. For details, see Revenue Rulings 2010-4 and 2010-5. You can find Revenue Ruling 2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-04_IRB/ar08.html. You can find Revenue Ruling 2010-5 on page 312 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/2010-04_IRB/ar09.html.

Preparer e-file mandate.   A new law requires some paid preparers to e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you.

Filing Requirements

Introduction

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

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 91) to see if they must file.

Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits.

- Making work pay credit.

- Earned income credit.

- Additional child tax credit.

- American opportunity credit.

- First-time homebuyer credit.

- Credit for federal tax on fuels.

- Adoption credit.

- Refundable credit for prior year minimum tax.

- Health coverage tax credit.

Exception for certain children under age 19 or full-time students.   If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2010 or was a full-time student under age 24 at the end of 2010. To do so, use Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 91) or see Form 8814.

A child born on January 1, 1987, is considered to be age 24 at the end of 2010. Do not use Form 8814 for such a child.

Resident aliens.   These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.   These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

- You were married to a U.S. citizen or resident alien at the end of 2010.

- You elected to be taxed as a resident alien.

See Pub. 519 for details.

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

When and Where Should You File?

File Form 1040 by April 18, 2011. (The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.) If you file after this date, you may have to pay interest and penalties. See page 89.

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

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

What if You Cannot File on Time?

You can get an automatic 6-month extension (to October 17, 2011) if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

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

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

- You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

- You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2011, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

- DHL Express (DHL): DHL Same Day Service.

- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.

- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

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

Chart A—For Most People

IF your filing status is . . .

AND at the end of 2010

you were* . . .

THEN file a return if your gross

income** was at least . . .

Single

under 65

65 or older

$9,350

10,750

Married filing jointly***

under 65 (both spouses)

65 or older (one spouse)

65 or older (both spouses)

$18,700

19,800

20,900

Married filing separately (see page 13)

any age

$3,650

Head of household (see page 13)

under 65

65 or older

$12,050

13,450

Qualifying widow(er) with dependent child (see page 13)

under 65

65 or older

$15,050

16,150

*If you were born on January 1, 1946, you are considered to be age 65 at the end of 2010.

**Gross incomemeans all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2010 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income.

***If you did not live with your spouse at the end of 2010 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age.

Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 15 to find out if someone can claim you as a dependent.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

Single dependents. Were you either age 65 or older or blind?

No.
You must file a return if any of the following apply.

- Your unearned income was over $950.

- Your earned income was over $5,700.

- Your gross income was more than the larger of—

- $950, or

- Your earned income (up to $5,400) plus $300.

Yes.
You must file a return if any of the following apply.

- Your unearned income was over $2,350 ($3,750 if 65 or older and blind).

- Your earned income was over $7,100 ($8,500 if 65 or older and blind).

- Your gross income was more than the larger of—

- $2,350 ($3,750 if 65 or older and blind), or

- Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

No.
You must file a return if any of the following apply.

- Your unearned income was over $950.

- Your earned income was over $5,700.

- Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

- Your gross income was more than the larger of—

- $950, or

- Your earned income (up to $5,400) plus $300.

Yes.
You must file a return if any of the following apply.

- Your unearned income was over $2,050 ($3,150 if 65 or older and blind).

- Your earned income was over $6,800 ($7,900 if 65 or older and blind).

- Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

- Your gross income was more than the larger of—

- $2,050 ($3,150 if 65 or older and blind), or

- Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the four conditions below apply for 2010.

1.

You owe any special taxes, including any of the following.

a.

Alternative minimum tax.

b.

Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

c.

Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.

d.

Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.

e.

Recapture of first-time homebuyer credit. See the instructions for line 59 on page 43.

f.

Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60 on page 43.

g.

Recapture taxes. See the instructions for line 44, on page 35, and line 60, on page 43.

2.

You received any advance earned income credit (EIC) payments from your employer. These payments are shown in

Form W-2, box 9.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.

Where To Report Certain Items From 2010 Forms W-2, 1098, and 1099

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

Form

Item and Box in Which It Should Appear

Where To Report if Filing Form 1040

W-2

Wages, tips, other compensation (box 1)

Form 1040, line 7

Allocated tips (box 8)

See Wages, Salaries, Tips, etc. on page 19

Advance EIC payment (box 9)

Form 1040, line 59

Dependent care benefits (box 10)

Form 2441, Part III

Adoption benefits (box 12, code T)

Form 8839, line 18

Employer contributions to an

Archer MSA (box 12, code R)

Form 8853, line 1

Employer contributions to a health savings account (box 12, code W)

Form 8889, line 9

W-2G

Gambling winnings (box 1)

Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)

1098

Mortgage interest (box 1)

Points (box 2)

Schedule A, line 10*

Refund of overpaid interest (box 3)

Form 1040, line 21, but first see the instructions on Form 1098*

Mortgage insurance premiums (box 4)

See the instructions for Schedule A, line 13*

1098-C

Contributions of motor vehicles, boats, and airplanes

Schedule A, line 17

1098-E

Student loan interest (box 1)

See the instructions for Form 1040, line 33, on page 32*

1098-T

Qualified tuition and related expenses

(box 1)

See the instructions for Form 1040, line 34, on page 33, or Form 1040, line 49, on page 38, but first see the instructions on Form 1098-T*

1099-A

Acquisition or abandonment of secured property

See Pub. 4681

1099-B

Stocks, bonds, etc. (box 2)

See the instructions on Form 1099-B

Bartering (box 3)

See Pub. 525

Aggregate profit or (loss) (box 11)

Form 6781, line 1

1099-C

Canceled debt (box 2)

See Pub. 4681

1099-DIV

Total ordinary dividends (box 1a)

Form 1040, line 9a

Qualified dividends (box 1b)

See the instructions for Form 1040, line 9b, on page 20

Total capital gain distributions (box 2a)

Form 1040, line 13, or, if required, Schedule D, line 13

Unrecaptured section 1250 gain (box 2b)

See the instructions for Schedule D, line 19, that begin on page D-8

Section 1202 gain (box 2c)

See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D on page D-4

Collectibles (28%) gain (box 2d)

See the instructions for Schedule D, line 18, on page D-8

Nondividend distributions (box 3)

See the instructions for Form 1040, line 9a, on page 20

Investment expenses (box 5)

Schedule A, line 23

Foreign tax paid (box 6)

Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 38.

1099-G

Unemployment compensation (box 1)

See the instructions for Form 1040, line 19, on page 25.

State or local income tax refunds, credits, or offsets (box 2)

See the instructions for Form 1040, line 10, that begin on page 21. If box 8 on Form 1099-G is checked, see the box 8 instructions.

ATAA/RTAA payments (box 5)

Form 1040, line 21

Taxable grants (box 6)

Form 1040, line 21*

Agriculture payments (box 7)

See the Instructions for Schedule F or Pub. 225*

Market gain (box 9)

See the Instructions for Schedule F

*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.

1099-INT

Interest income (box 1)

See the instructions for Form 1040, line 8a, on page 20

Early withdrawal penalty (box 2)

Form 1040, line 30

Interest on U.S. savings bonds and

Treasury obligations (box 3)

See the instructions for Form 1040, line 8a, on page 20

Investment expenses (box 5)

Schedule A, line 23

Foreign tax paid (box 6)

Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 38.

Tax-exempt interest (box 8)

Form 1040, line 8b

Specified private activity bond interest (box 9)

Form 6251, line 12

1099-LTC

Long-term care and accelerated death benefits

See Pub. 525 and the Instructions for Form 8853

1099-MISC

Rents (box 1)

See the Instructions for Schedule E*

Royalties (box 2)

Schedule E, line 4 (for timber, coal, and iron ore royalties, see

Pub. 544)*

Other income (box 3)

Form 1040, line 21*

Nonemployee compensation (box 7)

Schedule C, C-EZ, or F. But if you were not self-employed, see the instructions on Form 1099-MISC.

Excess golden parachute payments (box 13)

See the instructions for Form 1040, line 60, on page 43

Other (boxes 5, 6, 8, 9, 10, and 15b)

See the instructions on Form 1099-MISC

1099-OID

Original issue discount (box 1)

Other periodic interest (box 2)

See the instructions on Form 1099-OID

Early withdrawal penalty (box 3)

Form 1040, line 30

Original issue discount on U.S. Treasury obligations (box 6)

See the instructions on Form 1099-OID

Investment expenses (box 7)

Schedule A, line 23

1099-PATR

Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)

Schedule C, C-EZ, or F or Form 4835, but first see the instructions on Form 1099-PATR

Domestic production activities deduction (box 6)

Form 8903, line 23

Credits (boxes 7, 8, and 10)

See the instructions on Form 1099-PATR

Patron's AMT adjustment (box 9)

Form 6251, line 27

Deduction for qualified refinery property (box 10)

Schedule C, C-EZ, or F

1099-Q

Qualified education program payments

See the instructions for Form 1040, line 21, on page 27

1099-R

Distributions from IRAs**

See the instructions for Form 1040, lines 15a and 15b, that begin on page 22

Distributions from pensions, annuities, etc.

See the instructions for Form 1040, lines 16a and 16b, that begin on page 23

Capital gain (box 3)

See the instructions on Form 1099-R

1099-S

Gross proceeds from real estate transactions

(box 2)

Form 4797, Form 6252, or Schedule D. But if the property was your home, see the Instructions for Schedule D to find out if you must report the sale or exchange. Report an exchange of like-kind property on Form 8824 even if no gross proceeds are reported on Form 1099-S.

Buyer's part of real estate tax (box 5)

See the instructions for Schedule A, line 6, on page A-5*

1099-SA

Distributions from health savings accounts (HSAs)

Form 8889, line 14a

Distributions from MSAs***

Form 8853

*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.

**This includes distributions from Roth, SEP, and SIMPLE IRAs.

***This includes distributions from Archer and Medicare Advantage MSAs.

Line Instructions for Form 1040

Introduction

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

Name and Address

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

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

Address Change

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

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See Social Security Number (SSN) on this page for how to contact the SSA. Also see page 87 for more details.

P.O. Box

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

Foreign Address

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

Death of a Taxpayer

See page 88.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 87 for more details.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Note.

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

- You file a joint return,

- You file a separate return and claim an exemption for your spouse, or

- Your spouse is filing a separate return.

Presidential Election Campaign Fund

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

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

- Married filing separately.

- Single.

- Head of household.

- Married filing jointly or qualifying widow(er) with dependent child.

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

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2010.

- You were never married.

- You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2010, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1.

- You were widowed before

January 1, 2010, and did not remarry before the end of 2010. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5 on page 13.

Line 2

Married Filing Jointly

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

- You were married at the end of 2010, even if you did not live with your spouse at the end of 2010.

- Your spouse died in 2010 and you did not remarry in 2010.

- You were married at the end of 2010, and your spouse died in 2011 before filing a 2010 return.

For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.   If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent Spouse Relief on page 87.

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

Line 3

Married Filing Separately

If you are married and file a separate return, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 19.

Be sure to enter your spouse's SSN or ITIN on Form 1040 unless your spouse does not have and is not required to have an SSN or ITIN.

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

Line 4

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

- You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2010. But if, at the end of 2010, your divorce was not final (an interlocutory decree), you are considered married.

- You are married but lived apart from your spouse for the last 6 months of 2010 and you meet the other rules under Married persons who live apart on this page.

- You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien.

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

Test 1.   You paid over half the cost of keeping up a home that was the main home for all of 2010 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 17). Your parent did not have to live with you.

Test 2.   You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on this page).

1. Any person whom you can claim as a dependent. But do not include:

1. Your qualifying child whom you claim as your dependent because of the rule for Children of divorced or separated parents that begins on page 16,

2. Any person who is your dependent only because he or she lived with you for all of 2010, or

3. Any person you claimed as a dependent under a multiple support agreement. See page 17.

2. Your unmarried qualifying child who is not your dependent.

3. Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2010 return.

4. Your child who, even though you are the custodial parent, is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents that begins on page 16.

If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Qualifying child.   To find out if someone is your qualifying child, see Step 1 on page 15.

Dependent.   To find out if someone is your dependent, see the instructions for line 6c that begin on page 15.

Exception to time lived with you.   Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 17, if applicable.

If the person for whom you kept up a home was born or died in 2010, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive.

Keeping up a home.   To find out what is included in the cost of keeping up a home, see Pub. 501.

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

Married persons who live apart.   Even if you were not divorced or legally separated at the end of 2010, you are considered unmarried if all of the following apply.

- You lived apart from your spouse for the last 6 months of 2010. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

- You file a separate return from your spouse.

- You paid over half the cost of keeping up your home for 2010.

- Your home was the main home of your child, stepchild, or foster child for more than half of 2010 (if half or less, see Exception to time lived with you on this page).

- You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents that begins on page 16.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5

Qualifying Widow(er) With Dependent Child

You can check the box on line 5 and use joint return tax rates for 2010 if all of the following apply.

- Your spouse died in 2008 or 2009 and you did not remarry before the end of 2010.

- You have a child or stepchild whom you claim as a dependent. This does not include a foster child.

- This child lived in your home for all of 2010. If the child did not live with you for the required time, see Exception to time lived with you on this page.

- You paid over half the cost of keeping up your home.

- You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2010, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 that begin on page 12.

Adopted child.   An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.   To find out if someone is your dependent, see the instructions for line 6c that begin on page 15.

Exception to time lived with you.    Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 17, if applicable.

A child is considered to have lived with you for all of 2010 if the child was born or died in 2010 and your home was the child's home for the entire time he or she was alive.

Keeping up a home.   To find out what is included in the cost of keeping up a home, see Pub. 501.

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

Exemptions

You can deduct $3,650 on line 42 for each exemption you can take.

Line 6b

Spouse

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

1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.

2. You were married at the end of 2010, your filing status is married filing separately or head of household, and both of the following apply.

1. Your spouse had no income and is not filing a return.

2. Your spouse cannot be claimed as a dependent on another person's return.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during 2010, you cannot take an exemption for your former spouse.

Death of your spouse.   If your spouse died in 2010 and you did not remarry by the end of 2010, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a Taxpayer on page 88.

Line 6c—Dependents

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c and include a statement showing the information required in columns (1) through (4).

Step 1. Do You Have a Qualifying Child?

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 2010 and younger than you

(or your spouse, if filing jointly)

or

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

or

Any age and permanently and totally disabled (see page 17)

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

Who is not filing a joint return for 2010

or is filing a joint return for 2010 only as a claim for refund (defined on page 17)

Who lived with you for more than half of 2010. If the child did not live with you for the required time, see Exception to time lived with you on page 17.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2010, see Qualifying child of more than one person on page 17.

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 on page 16.

Step 1. Is Your Qualifying Child YourDependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test on page 17.)

Yes.

No.

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

1. Was the child married?

Yes.

See Married person on page 17.

No.

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

Yes.

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

No.

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

Step 1. Does Your Qualifying ChildQualify You for the Child Tax Credit?

1. Was the child under age 17 at the end of 2010?

Yes.

No.

This child is not a qualifying child for the child tax credit. Go to Form 1040, 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 on page 17.)

Yes.

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

No.

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

Step 1. Is Your Qualifying Relative Your Dependent?

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 on page 17

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

Who had gross income of less than $3,650 in 2010. If the person was permanently and totally disabled, see Exception to gross income test on page 17

For whom you provided over half of his or her support in 2010. But see the special rule for Children of divorced or separated parents that begins on this page, Multiple support agreements on page 17, and Kidnapped child on page 17.

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

Yes.

No.

Go to Form 1040, 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 on page 17.)

Yes.

No.

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

1. Was your qualifying relative married?

Yes.

See Married person on page 17.

No.

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

Yes.

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

No.

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

Definitions and Special Rules

Adopted child.   An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).   If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 12.

Children of divorced or separated parents.   A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined on page 17) if all of the following conditions apply.

1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2010 (whether or not they are or were married).

2. The child received over half of his or her support for 2010 from the parents (and the rules on Multiple support agreements on page 17 do not apply). Support of a child received from a parent's spouse is treated as provided by the parent.

3. The child is in custody of one or both of the parents for more than half of 2010.

4. Either of the following applies.

1. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2010, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement on page 17.

2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2010.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 51 and 65). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Pub. 501 for details.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2010. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

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

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

2. The other parent will not claim the child as a dependent.

3. The years for which the claim is released.

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

- Cover page (include the other parent's SSN on that page).

- The pages that include all the information identified in (1) through (3) above.

- Signature page with the other parent's signature and date of agreement.

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

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent cannot include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of exemption revoked.

A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

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

Exception to citizen test.   If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the citizen test.

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

Exception to time lived with you.   Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents that begins on page 16 or Kidnapped child on this page.

A person is considered to have lived with you for all of 2010 if the person was born or died in 2010 and your home was this person's home for the entire time he or she was alive in 2010.

Foster child.   A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

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

Married person.   If the person is married, you cannot claim that person as your dependent if he or she files a joint return. But this rule does not apply if the return is filed only as a claim for refund (defined on this page) and no tax liability would exist for either spouse if they had filed separate returns. If the person meets this exception, go to Step 2, question 3, on page 15 (for a qualifying child) or Step 4, question 4, on page 16 (for a qualifying relative). If the person does not meet this exception, you cannot claim this person as a dependent. Go to Form 1040, line 7.

Multiple support agreements.   If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.   A person is permanently and totally disabled if, at any time in 2010, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Qualifying child of more than one person.   Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.

1. Dependency exemption (line 6c).

2. Child tax credits (lines 51 and 65).

3. Head of household filing status (line 4).

4. Credit for child and dependent care expenses (line 48).

5. Exclusion for dependent care benefits (Form 2441, Part III).

6. Earned income credit (lines 64a and 64b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

- If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

- If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2010. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2010.

- If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2010.

- If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2010, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits listed on page 17 for which you otherwise qualify. Your mother cannot claim any of the six tax benefits listed on page 17 unless she has a different qualifying child. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2 on page 15. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040, line 7.

Social security number.   You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your dependent can get an SSN, see page 12. If your dependent will not have a number by the date your return is due, see What if You Cannot File on Time? on page 7.

If your dependent child was born and died in 2010 and you do not have an SSN for the child, enter “Died” in column (2) and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

Student.   A student is a child who during any part of 5 calendar months of 2010 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Income

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans.   If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 16a and 16b.

Foreign accounts and trusts.   You must complete Part III of Schedule B if you:

- Had a foreign account, or

- Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

- Earnings from services you performed after the beginning of the case (both wages and self-employment income), and

- Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, do not include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at

www.irs.gov/irb/2006-40_IRB/ar12.html.

Community Property States

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

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

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Line 7

Wages, Salaries, Tips, etc.

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

- Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,700 in 2010. Also, enter "HSH" and the amount not reported on Form W-2 on the dotted line next to line 7.

- Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.

You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 57 on

page 42.

- Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

- Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2010.

- Scholarship and fellowship grants not reported on Form W-2. Also, enter “SCH” and the amount on the dotted line next to line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.

- Excess salary deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2010 under all plans was more than $16,500 (excluding catch-up contributions as explained below), include the excess on line 7. This limit is (a) $11,500 if you only have SIMPLE plans, or (b) $19,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, do not include the excess attributable to such contributions on line 7. They are already included as income in box 1 of your Form W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2010, 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.

You cannot deduct the amount deferred. It is not included as income in box 1 of your Form W-2.

- Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers on page 23. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 16a and 16b. Payments from an IRA are reported on lines 15a and 15b.

- Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.

- Wages from Form 8919, line 6.

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

Were You a Statutory Employee?

If you were, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople, certain agent or commission drivers and traveling salespeople, and certain homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than

January 31, 2011. If you do not receive it by early February, use TeleTax topic 154 (see page 90) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a

Taxable Interest

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

Interest credited in 2010 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2010 income. For details, see

Pub. 550.

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

Line 8b

Tax-Exempt Interest

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

Line 9a

Ordinary Dividends

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

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

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Schedule D. For details, see Pub. 550.

Dividends on insurance policies are a partial return of the premiums you paid. Do not report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.

Line 9b

Qualified Dividends

Enter your total qualified dividends on

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

Exception.   Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:

- Dividends you received as a nominee. See the Schedule B instructions.

- Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples on this page and page 21. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

- Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule on this page.

- Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

- Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.

Example 1.

You bought 5,000 shares of XYZ Corp. common stock on July 8, 2010. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2010. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2010. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2010, through August 11, 2010). The 121-day period began on May 17, 2010 (60 days before the ex-dividend date), and ended on September 14, 2010. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

Assume the same facts as in Example 1 except that you bought the stock on July 15, 2010 (the day before the ex-dividend date), and you sold the stock on September 16, 2010. You held the stock for 63 days (from July 16, 2010, through September 16, 2010). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2010, through September 14, 2010).

Example 3.

You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2010. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2010. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2010. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet or the

Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 44 on page 35 for details.

Line 10

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2010, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2010 estimated state or local income tax, the amount applied is treated as received in 2010. If the refund was for a tax you paid in 2009 and you deducted state and local income taxes on line 5 of your 2009 Schedule A, use the worksheet below to see if any of your refund is taxable.

Exception.   See Itemized Deduction Recoveries in Pub. 525 instead of using the worksheet below if any of the following applies.

1. You received a refund in 2010 that is for a tax year other than 2009.

2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2010 of an amount deducted or credit claimed in an earlier year.

3. The amount on your 2009 Form 1040, line 42, was more than the amount on your 2009 Form 1040, line 41.

4. You had taxable income on your 2009 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

5. Your 2009 state and local income tax refund is more than your 2009 state and local income tax deduction minus the amount you could have deducted as your 2009 state and local general sales taxes.

6. You made your last payment of 2009 estimated state or local income tax in 2010.

7. You owed alternative minimum tax in 2009.

8. You could not use the full amount of credits you were entitled to in 2009 because the total credits were more than the amount shown on your 2009 Form 1040, line 46.

9. You could be claimed as a dependent by someone else in 2009.

10. You had to use the Itemized Deductions Worksheet in the 2009 Instructions for Schedule A because your 2009 adjusted gross income was over $166,800 ($83,400 if married filing separately) and both of the following apply.

1. You could not deduct all of the amount on the 2009 Itemized Deductions Worksheet, line 1.

2. The amount on line 8 of that 2009 worksheet would be more than the amount on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the refund you received in 2010.

11. You received a refund because of a jointly filed state or local income tax return, but you are not filing a joint 2010 Form 1040 with the same person.

Line 11

Alimony Received

Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you do not, you may have to pay a penalty. For more details, see Pub. 504.

State and Local Income Tax Refund Worksheet—Line 10

Before you begin:

- Be sure you have read the Exception above 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 2009 Schedule A, line 5

1.

2.

Enter your total allowable itemized deductions from your 2009 Schedule A, line 29

2.

Note. If the filing status on your 2009 Form 1040 was married filing separately and your spouse itemized deductions in 2009, skip lines 3 through 10, enter the amount from line 2 on line 11, and go to line 12.

3.

Enter the amount shown below for the filing status claimed on your

2009 Form 1040.

- Single or married filing separately—$5,700

- Married filing jointly or qualifying widow(er)—$11,400

- Head of household—$8,350

3.

4.

Did you fill in line 39a on your 2009 Form 1040?

No.

Enter -0-.

4.

Yes.

Multiply the number in the box on line 39a of your 2009 Form 1040 by $1,100 ($1,400 if your 2009 filing status was single or head of household).

5.

Enter any state or local real estate taxes shown on your 2009 Schedule A, line 6. Do not include foreign real estate taxes

5.

6.

Enter $500 ($1,000 if married filing jointly)

6.

7.

Enter the smaller of line 5 or line 6

7.

8.

Enter any net disaster loss from your 2009 Form 4684, line 18

8.

9.

Enter any new motor vehicle taxes shown on your 2009 Schedule A, line 7

9.

10.

Add lines 3, 4, 7, 8, and 9

10.

11.

Is the amount on line 10 less than the amount on line 2?

No.

None of your refund is taxable.

Yes.

Subtract line 10 from line 2

11.

12.

Taxable part of your refund. Enter the smaller of line 1 or line 11 here and on Form 1040, line 10

12.

Line 12

Business Income or (Loss)

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

Line 13

Capital Gain or (Loss)

If you had a capital gain or loss, including any capital gain distributions or a capital loss carryover from 2009, you must complete and attach Schedule D.

Exception.   You do not have to file Schedule D if both of the following apply.

- The only amounts you have to report on Schedule D are capital gain distributions from Form(s) 1099-DIV, box 2a, or substitute statements.

- None of the Form(s) 1099-DIV or substitute statements have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

If both of the above apply, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet on page 37 to figure your tax.

Line 14

Other Gains or (Losses)

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

Lines 15a and 15b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 15a blank and enter the total distribution (from Form 1099-R, box 1) on line 15b.

Exception 1.   Enter the total distribution on line 15a if you rolled over part or all of the distribution from one:

- IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA),

- SEP or SIMPLE IRA to a traditional IRA, or

- IRA to a qualified plan other than an IRA.

Also, enter “Rollover” next to line 15b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 15b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.

If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2011, include a statement explaining what you did.

Exception 2.   If any of the following apply, enter the total distribution on line 15a and see Form 8606 and its instructions to figure the amount to enter on line 15b.

1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2010 or an earlier year. If you made nondeductible contributions to these IRAs for 2010, also see Pub. 590.

2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you do not have to see Form 8606 or its instructions.

1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2005 or an earlier year.

2. Distribution code Q is shown in box 7 of Form 1099-R.

3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2010.

4. You had a 2009 or 2010 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2010.

6. You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.

Exception 3.   If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 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 2011, you can elect to treat it as made in 2010. See Pub. 590.

Exception 4.   If the distribution is a qualified 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.

See Pub. 590 for details.

More than one exception applies.   If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 15b. For example: “Line 15b – $1,000 Rollover and $500 HFD.”

More than one distribution.   If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 15b. Enter the total amount of those distributions on line 15a.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1939, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 58 on page 42 for details.

Lines 16a and 16b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. See page 25 for details on rollovers and lump-sum distributions. Do not include the following payments on lines 16a and 16b. Instead, report them on line 7.

- Disability pensions received before you reach the minimum retirement age set by your employer.

- Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

Attach Form(s) 1099-R to

Form 1040 if any federal

income tax was withheld.

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you did not contribute to the cost (see page 25) of your pension or annuity, or (b) you got your entire cost back tax free before 2010. But see Insurance Premiums for Retired Public Safety Officers on this page. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 16b; do not make an entry on line 16a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see

Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 16a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined on page 25) was after July 1, 1986, see Simplified Method on page 24 to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on

line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

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

An eligible retirement plan is a governmental plan that is:

- A qualified trust,

- A section 403(a) plan,

- A section 403(b) plan, or

- A section 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter “PSO” next to line 16b.

Simplified Method Worksheet-Lines 16a and 16b

If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 7.

Simplified Method

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

1. Your annuity starting date (defined on page 25) was after July 1, 1986, and you used this method last year to figure the taxable part.

2. Your annuity starting date was after November 18, 1996, and both of the following apply.

1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than five. See Pub. 575 for the definition of guaranteed payments.

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

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

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Rollovers

Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 16a and 16b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 16a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount on line 16b. If the remaining amount is zero and you have no other distribution to report on line 16b, enter zero on line 16b. Also, enter "Rollover" next to line 16b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Rollovers to a Roth IRA or a designated Roth account (other than from a designated Roth account).   Enter on line 16a the distribution from Form 1099-R, box 1. See Form 8606 and its instructions to figure the amount to enter on line 16b.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 58 on page 42.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.

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

Line 19

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2010. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program and you are not itemizing deductions, reduce the amount you report on line 19 by those contributions.

If you received an overpayment of unemployment compensation in 2010 and you repaid any of it in 2010, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If, in 2010, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

Lines 20a and 20b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2010. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the worksheet on page 26 to see if any of your benefits are taxable.

Exception.   Do not use the worksheet on page 26 if any of the following applies.

- You made contributions to a traditional IRA for 2010 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA deduction.

- You repaid any benefits in 2010 and your total repayments (box 4) were more than your total benefits for 2010 (box 3). None of your benefits are taxable for 2010. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. For more details, see Pub. 915.

- You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

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 on page 33).

- If you are married filing separately and you lived apart from your spouse for all of 2010, enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the IRS.

- Be sure you have read the Exception on page 25 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 2010,

enter $25,000

8.

- Married filing separately and you lived with your spouse at any time

in 2010, skip lines 8 through 15; multiply line 7 by 85% (.85) and

enter the result on line 16. Then go to line 17

9.

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 2010, 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 2010

10.

11.

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

11.

12.

Enter the smaller of line 9 or line 10

12.

13.

Enter one-half of line 12

13.

14.

Enter the smaller of line 2 or line 13

14.

15.

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

15.

16.

Add lines 14 and 15

16.

17.

Multiply line 1 by 85% (.85)

17.

18.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b

18.

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

Line 21

Other Income

Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you do not have any business expenses. Also, do not report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it is not self-employment income, such as income from a hobby or a sporadic activity). Instead, see the instructions on Form 1099-MISC to find out where to report that income.

Taxable income.   Use line 21 to report any taxable income not reported elsewhere on your return or other schedules. See the examples below. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525.

Examples of income to report on line 21 include the following.

- Prizes and awards.

- Jury duty pay. Also, see the instructions for line 36 on page 33.

- Alaska Permanent Fund dividends.

- Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in 2010, and (b) they were not included in a qualified rollover. See Pub. 970. Nontaxable distributions from these accounts, including rollovers, do not have to be reported on Form 1040.

You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.

Attach Form(s) W-2G to

Form 1040 if any federal income tax was withheld.

- Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2010, and (b) they were not included in a qualified rollover. See Pub. 969.

- Amounts deemed to be income from an HSA because you did not remain an eligible individual during the testing period. See Form 8889, Part III.

- Gambling winnings, including lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 28.

- Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

- Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.

- Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also, see the instructions for line 36 on page 33.

- Income from an activity not engaged in for profit. See Pub. 535.

- Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

- Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.

- Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 60 on page 43.

- Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

- Canceled debts. These amounts may be shown in box 2 of Form 1099-C. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter “canceled debt” or “foreclosure” in the search box.

Nontaxable income.   Do not report any nontaxable income on line 21. Examples of nontaxable income include the following.

- Child support.

- Economic recovery payments of $250 made to certain recipients of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits. You may have received an economic recovery payment in 2010 if you did not receive one in 2009.

- Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.

- Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).

- Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $14,165, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.

Adjusted Gross Income

Line 23

Educator Expenses

If you were an eligible educator in 2010, you can deduct on line 23 up to $250 of qualified expenses you paid in 2010. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

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

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

You must reduce your qualified expenses by the following amounts.

- Excludable U.S. series EE and I savings bond interest from Form 8815.

- Nontaxable qualified tuition program earnings or distributions.

- Any nontaxable distribution of Coverdell education savings account earnings.

- Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.

For more details, use TeleTax topic 458 (see page 91) or see Pub. 529.

Line 24

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on

line 24.

- Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

- Performing-arts-related expenses as a qualified performing artist.

- Business expenses of fee-basis state or local government officials.

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

Line 25

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2010. See Form 8889.

Line 26

Moving Expenses

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 (see page 91) or see Form 3903.

Line 27

One-Half of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.

Line 28

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See

Pub. 560 or, if you were a minister, Pub. 517.

Line 29

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. Effective March 30, 2010, the insurance can also cover your child (defined on this page) who was under age 27 at the end of 2010, even if the child was not your dependent.

Self-Employed Health Insurance Deduction Worksheet—Line 29

Before you begin:

- If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the Note on page 29.

- Be sure you have read the Exception on page 29 to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

1.

Enter the total amount paid in 2010 for health insurance coverage established under your business

(or the S corporation in which you were a more-than-2% shareholder) for 2010 for you, your spouse, and your dependents. Effective March 30, 2010, your insurance can also cover your child who was under age 27 at the end of 2010, even if the child was not your dependent. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan (see page 29) or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer

1.

2a.

Enter your net profit* and any other earned income** from the business under which the insurance plan is established (excluding the self-employed health insurance deduction), minus any deduction on Form 1040, line 28. Do not include Conservation Reserve Program payments exempt from self-employment tax

2a.

2b.

If you pay self-employment tax, complete Schedule SE as a worksheet for purposes of this line. When completing Section A, line 3, or Section B, line 3, of the worksheet Schedule SE, treat the amount from Form 1040, line 29, as zero. Enter on this line the amount shown on that worksheet Schedule SE, Section A, line 6, or Section B, line 13

2b.

2c.

Subtract line 2b from line 2a

2c.

3.

Self-employed health insurance deduction. Enter the smaller of line 1 or line 2c here and on

Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on Schedule A

3.

*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b.

**Earned incomeincludes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

One of the following statements must be true.

- You were self-employed and had a net profit for the year.

- You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.

- You received wages in 2010 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

A child includes your son, daughter, stepchild, adopted child, or foster child (defined on page 17).

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 a more-than-2% shareholder in an S corporation, the plan must be established by the S corporation. A plan is established by the S corporation if (a) the S corporation makes the premium payments for the policy in 2010 or (b) you make the premium payments and furnish proof of payment to the S corporation and then the S corporation reimburses you for the premium payments in 2010. 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 2010 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 2010, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. In addition, effective March 30, 2010, 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 2010, do not use amounts paid for coverage for that month to figure the deduction.

Example.

If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare Part B premiums 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.

Note.

If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing the worksheet on page 28. When figuring the amount to enter on line 1 of the worksheet on page 28, do not include:

- Any amounts you included on Form 8885, line 4,

- Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or

- Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.

If you qualify to take the deduction, use the worksheet on page 28 to figure the amount you can deduct.

Exception.   Use Pub. 535 instead of the worksheet on page 28 to figure your deduction if any of the following applies.

- You had more than one source of income subject to self-employment tax.

- You file Form 2555 or 2555-EZ.

- You are using amounts paid for qualified long-term care insurance to figure the deduction.

Line 30

Penalty on Early Withdrawal of Savings

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

Lines 31a and 31b

Alimony Paid

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 (see page 91) or see Pub. 504.

Line 32

IRA Deduction

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

If you made contributions to a traditional IRA for 2010, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. 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, 2011, that shows all contributions to your traditional IRA for 2010.

Use the worksheet on pages 30 and 31 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

1. If you were age 70½ or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA for 2010 or treat them as nondeductible contributions.

2. You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 50 on page 38.

If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2010, do not use the worksheet on pages 30 and 31. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

1. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 50 on page 38.

2. If you made contributions to your IRA in 2010 that you deducted for 2009, do not include them in the worksheet.

3. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the income.

4. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.

5. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b that begin on page 22.

6. Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.

7. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.

8. If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2010, see Pub. 590 for special rules.

By April 1 of the year after the year in which you turn age 70½, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

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 2010.

You may be able to take the retirement savings contributions credit. See the line 50 instructions on page 38.

IRA Deduction Worksheet—Line 32

If you were age 70½ or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2010. If you are married filing jointly and only one spouse was under age 70½ at the end of 2010, complete this worksheet only for that spouse.

Before you begin:

- Be sure you have read the list on page 29. 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 on page 33).

- If you are married filing separately and you lived apart from your spouse for all of 2010, 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 above)?

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 2010.

- $6,000, if age 50 or older but under age 70½ at the end of 2010.

Otherwise, go to line 2.

2.

Enter the amount shown below that applies to you.

- Single, head of household, or married filing separately and you lived apart

from your spouse for all of 2010, enter $66,000

- Qualifying widow(er), enter $109,000

2a.

2b.

- Married filing jointly, enter $109,000 in both columns. But if you checked

“No” on either line 1a or 1b, enter $177,000 for the person who was not

covered by a plan

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

enter $10,000

3.

Enter the amount from Form 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 2010.

ii. $6,000, if age 50 or older but under age 70½ at the end

of 2010.

Otherwise, 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 2010.

ii. $6,000 if age 50 or older but under age 70½ at the end

of 2010.

Otherwise, go to line 7.

IRA Deduction Worksheet—Continued from page 30

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 2010)

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 2010). But if you checked “No” on either line 1a or 1b, then in

the column for the IRA of the person who was not covered by a retirement

plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end

of 2010)

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. See page 29

for exceptions

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 2010; $12,000 if both spouses are age 50 or older at the end of 2010), stop here and see Pub. 590 to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by April 18, 2011, for 2010 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.

Line 33

Student Loan Interest Deduction

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

- You paid interest in 2010 on a qualified student loan (see below).

- Your filing status is any status except married filing separately.

- Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying widow(er); $150,000 if married filing jointly. Use lines 2 through 4 of the worksheet below to figure your modified AGI.

- You, or your spouse if filing jointly, are not claimed as a dependent on someone else's (such as your parent's) 2010 tax return.

Use the worksheet below to figure your student loan interest deduction.

Exception.   Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan.   A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.

1. Yourself or your spouse.

2. Any person who was your dependent when the loan was taken out.

3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

1. The person filed a joint return,

2. The person had gross income that was equal to or more than the exemption amount for that year ($3,650 for 2010), or

3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

The person for whom the expenses were paid must have been an eligible student (see this page). 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 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 on page 33).

- 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 2010 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—$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 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.

Qualified higher education expenses.   Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.

- Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2.

- Excludable U.S. series EE and I savings bond interest from Form 8815.

- Any nontaxable distribution of qualified tuition program earnings.

- Any nontaxable distribution of Coverdell education savings account earnings.

- Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.

For more details on these expenses, see Pub. 970.

Eligible student.   An eligible student is a person who:

- Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and

- Carried at least half the normal full-time workload for the course of study he or she was pursuing.

Line 34

Tuition and Fees

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

You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 49 on page 38 for details.

Line 35

Domestic Production Activities Deduction

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

1. Construction of real property performed in the United States.

2. Engineering or architectural services performed in the United States for construction of real property in the United States.

3. Any lease, rental, license, sale, exchange, or other disposition of:

1. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States,

2. Any qualified film you produced, or

3. Electricity, natural gas, or potable water you produced in the United States.

In certain cases, the references above to the United States include Puerto Rico.

Your deduction may be reduced if you had oil-related qualified production activities income.

The deduction does not apply to income derived from:

- The sale of food and beverages you prepared at a retail establishment;

- Property you leased, licensed, or rented for use by any related person;

- The transmission or distribution of electricity, natural gas, or potable water; or

- The lease, rental, license, sale, exchange, or other disposition of land.

For details, see Form 8903 and its instructions.

Line 36

Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.

- Archer MSA deduction (see Form 8853). Identify as “MSA.”

- Jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Identify as “Jury Pay.”

- Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify as “PPR.”

- Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”

- Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay TRA.”

- Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”

- Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as “403(b).”

- Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525). Identify as “UDC.”

- Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify as “WBF.”

Line 37

If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.

Tax and Credits

Line 39a

If you were born before January 2, 1946, or were blind at the end of 2010, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1946, or was blind at the end of 2010, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked.

Blindness

If you were partially blind as of December 31, 2010, you must get a statement certified by your eye doctor or registered optometrist that:

- You cannot see better than 20/200 in your better eye with glasses or contact lenses, or

- Your field of vision is 20 degrees or less.

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

You must keep the statement for your records.

Line 39b

If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2010 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.

Line 40

Itemized Deductions or Standard Deduction

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

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

Standard Deduction

Generally, your standard deduction is:

- $5,700 if single or married filing separately,

- $11,400 if married filing jointly or qualifying widow(er), or

- $8,400 if head of household.

Exception 1.   Use the worksheet on page 34 to figure your standard deduction if:

- You, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2010 return, or

- You checked any box on line 39a.

Exception 2.   Your standard deduction may be higher if you:

- Had a net disaster loss in 2010 because of a disaster that was declared a federal disaster after 2007 and occurred before 2010, or

- Purchased a new motor vehicle after February 16, 2009, and before January 1, 2010, and paid the sales or excise taxes (or certain other taxes or fees in a state without a sales tax) in 2010.

If you can increase your standard deduction by either of these items, use Schedule L to figure your standard deduction. You must attach Schedule L to your return.

Exception 3.   If you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1946, were blind, had a net disaster loss, or paid sales or excise taxes on a new motor vehicle.

If you received a refund in 2010 of an amount that increased your standard deduction in an earlier year, you generally have to include the refund in your income. See Recoveries in Pub. 525.

Standard Deduction Worksheet—Line 40

Complete this worksheet only if Exception 1 on page 33 applies to you. Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception 2 on page 33).

1.

Enter the amount shown below for your filing status.

- Single or married filing separately—$5,700

- Married filing jointly or Qualifying widow(er)—$11,400

1.

- Head of household—$8,400

2.

Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?

No.

Enter the amount from line 1 on line 4, skip line 3, and go to line 5.

Yes.

Go to line 3.

3.

Is your earned income* more than $650?

Yes.

Add $300 to your earned income. Enter the total

.

3.

No.

Enter $950

4.

Enter the smaller of line 1 or line 3.

4.

5.

If born before January 2, 1946, or blind, multiply the number on Form 1040, line 39a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0-

5.

6.

Add lines 4 and 5. Enter the total here and on Form 1040, line 40

6.

*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.

Line 44

Tax

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

- Tax on your taxable income. Figure the tax using one of the methods described on this page.

- Tax from Form 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

- Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

- Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2010 for the student. See Form 8863 for more details. Enter the amount and “ECR” in the space next to line 44.

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

□ Yes.   See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.

□ No.   Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.   If your taxable income is less than $100,000, you must use the Tax Table that begins on page 74 to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on

page 86.

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

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

1. Was under age 18 at the end of 2010,

2. Was age 18 at the end of 2010 and did not have earned income that was more than half of the child's support, or

3. Was a full-time student over age 18 and under age 24 at the end of 2010 and did not have earned income that was more than half of the child's support.

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

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

Schedule D Tax Worksheet.   If you have to file Schedule D and Schedule D, line 18 or 19, is more than zero, use the Schedule D Tax Worksheet on page D-10 of the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet on page 36 instead.

Qualified Dividends and Capital Gain Tax Worksheet.   If you do not have to use the Schedule D Tax Worksheet (see above), use the worksheet on page 37 to figure the amount to enter on Form 1040, line 44, if any of the following applies.

- You reported qualified dividends on Form 1040, line 9b.

- You do not have to file Schedule D and you reported capital gain distributions on Form 1040, line 13.

- You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet on page 36 instead.

Schedule J.   If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.   If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the worksheet on page 36.

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 on page 35 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 on page D-9 of the Instructions for Schedule D (Form 1040).

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Before you begin:

- See the instructions for line 44 on page 35 to see if you can use this worksheet to figure your tax.

- If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

1.

Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet on page 36

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:

$34,000 if single or married filing separately,

$68,000 if married filing jointly or qualifying widow(er),

$45,550 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 worksheet on page 36

19.

*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 36 before completing this line.

Line 45

Alternative Minimum Tax

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. For example, you may need to file Form 6251 to figure the tax liability limit for certain credits.

An electronic “AMT Assistant” is available on IRS.gov to help you see if you should fill out Form 6251. Enter “AMT Assistant” in the search box.

Line 47

Foreign Tax Credit

If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception.   You do not have to complete Form 1116 to take this credit if all of the following apply.

1. All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).

2. If you had dividend income from shares of stock, you held those shares for at least 16 days.

3. You are not filing Form 4563 or excluding income from sources within Puerto Rico.

4. The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly).

5. All of your foreign taxes were:

1. Legally owed and not eligible for a refund, and

2. Paid to countries that are recognized by the United States and do not support terrorism.

For more details on these requirements, see the Instructions for Form 1116.

Do you meet all five requirements above?

□ Yes.   Enter on line 47 the smaller of (a) your total foreign taxes, or (b) the amount on Form 1040, line 44.

□ No.   See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 48

Credit for Child and Dependent Care Expenses

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

1. Your qualifying child under age 13 whom you claim as your dependent.

2. Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.

3. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you claim as a dependent.

4. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you could have claimed as a dependent except that:

1. The person filed a joint return,

2. The person had $3,650 or more of gross income, or

3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2010 return.

5. Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents that begin on page 16.

For details, use TeleTax topic 602 (see page 91) or see Form 2441.

Line 49

Education Credits

If you (or your dependent) paid qualified expenses in 2010 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.

- You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2010 tax return.

- Your filing status is married filing separately.

- The amount on Form 1040, line 38, is $90,000 or more ($180,000 or more if married filing jointly).

- You are taking a deduction for tuition and fees on Form 1040, line 34, for the same student.

- You, or your spouse, were a nonresident alien for any part of 2010 unless your filing status is married filing jointly.

Line 50

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies.

1. The amount on Form 1040, line 38, is more than $27,750 ($41,625 if head of household; $55,500 if married filing jointly).

2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1993, (b) is claimed as a dependent on someone else's 2010 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2010 you:

- Were enrolled as a full-time student at a school, or

- Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use TeleTax topic 610 (see page 91) or see Form 8880.

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Line 52

Residential Energy Credits

Nonbusiness energy property credit.   You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2010 if they are new and meet certain requirements for energy efficiency.

- Any insulation material or system primarily designed to reduce heat gain or loss in your home.

- Exterior windows (including skylights).

- Exterior doors.

- A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

- Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.

- A qualified furnace or hot water boiler that uses natural gas, propane, or oil.

- A stove that burns biomass fuel to heat your home or to heat water for use in your home.

- An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit.

For details, see Form 5695.

Residential energy efficient property credit.   You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2010.

- Qualified solar electric property for use in your home located in the United States.

- Qualified solar water heating property for use in your home located in the United States.

- Qualified fuel cell property installed on or in connection with your main home located in the United States.

- Qualified small wind energy property for use in connection with your home located in the United States.

- Qualified geothermal heat pump property installed on or in connection with your home located in the United States.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit.

For details, see Form 5695.

Line 53

Other Credits

Include the following credits on line 53 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.

- General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.

- Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.

- Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.

- Credit for the elderly or the disabled. See Schedule R.

- District of Columbia first-time homebuyer credit. See Form 8859.

- Qualified plug-in electric drive motor vehicle credit. See Form 8936.

- Qualified plug-in electric vehicle credit. See Form 8834, Part I.

- Qualified electric vehicle credit. You cannot claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have a passive activity electric vehicle credit carried forward from a prior year. See Form 8834, Part II.

- Alternative motor vehicle credit. See Form 8910 if you placed an alternative motor vehicle (such as certain qualified hybrid vehicles) in service during 2010 or converted a motor vehicle to a qualified plug-in electric drive motor vehicle in 2010.

- Alternative fuel vehicle refueling property credit. See Form 8911.

- Credit to holders of tax credit bonds. See Form 8912.

Other Taxes

Line 57

Unreported Social Security and Medicare Tax from Forms 4137 and 8919

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Form 4137.   If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040, line 7.

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

Form 8919.   If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 57 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.

Line 58

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

If any of the following apply, see

Form 5329 and its instructions to find out if you owe this tax and if you must file

Form 5329.

1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.

2. Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs).

3. You received taxable distributions from Coverdell ESAs or qualified tuition programs.

4. You were born before July 1, 1939, and did not take the minimum required distribution from your IRA or other qualified retirement plan.

Exception.   If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 58. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter “No” under the heading Other Taxes to the left of line 58 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution, you must file Form 5329.

Line 59

Include the following amounts on line 59 and check the appropriate box(es).

Form(s) W-2, box 9 (advance earned income credit payments).   Enter the total of any amounts shown in box 9 of Form(s) W-2. These are any advance earned income credit payments you received.

Schedule H (household employment taxes).   These are the employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

1. You paid any one household employee (defined below) cash wages of $1,700 or more in 2010. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2010 and was a student.

2. You withheld federal income tax during 2010 at the request of any household employee.

3. You paid total cash wages of $1,000 or more in any calendar quarter of 2009 or 2010 to household employees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.

Form 5405, line 16 (repayment of first-time homebuyer credit).   This is the amount of first-time homebuyer credit you have to repay if you:

- Disposed of the home within 36 months after buying it,

- Stopped using the home as your main home within 36 months after buying it, or

- Bought the home in 2008.

See the Form 5405 instructions for exceptions to the repayment rule.

Line 60

Total Tax

Include in the total on line 60 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 60, enter the amount of the tax and identify it as indicated.

1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as “HSA.”

2. Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as “HDHP.”

3. Additional tax on Archer MSA distributions (see Form 8853). Identify as “MSA.”

4. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as “Med MSA.”

5. Recapture of the following credits.

1. Investment credit (see Form 4255). Identify as “ICR.”

2. Low-income housing credit (see Form 8611). Identify as “LIHCR.”

3. Qualified plug-in electric vehicle credit (see Form 8834, Part I). Identify as “8834.”

4. Indian employment credit (see Form 8845). Identify as “IECR.”

5. New markets credit (see Form 8874). Identify as “NMCR.”

6. Credit for employer-provided child care facilities (see Form 8882). Identify as “ECCFR.”

7. Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”

8. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”

9. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as “8936.”

6. Recapture of federal mortgage subsidy. If you sold your home in 2010 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as “FMSR.”

7. Recapture of COBRA premium assistance. If you received premium assistance under COBRA continuation coverage that covered you, your spouse, or any of your dependents, and your modified adjusted gross income is more than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as “COBRA.”

8. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."

9. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as “UT.”

10. Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as “EPP.”

11. Tax on accumulation distribution of trusts (see Form 4970). Identify as “ADT.”

12. Excise tax on insider stock compensation from an expatriated corporation. You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. See section 4985. Identify as “ISC.”

13. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as “NQDC.”

14. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as “453(l)(3).”

15. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as “453A(c).”

16. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as “FITPP.”

17. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as “From Form 8697” or “From Form 8866.”

18. Any negative amount on Form 8885, line 5, because of advance payments of the health coverage tax credit you received for months you were not eligible. Enter this additional tax as a positive amount. Identify as “HCTC.”

Payments

Line 61

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 61. 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 2010 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 61. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.

Line 62

2010 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2010. Include any overpayment that you applied to your 2010 estimated tax from:

- Your 2009 return, or

- An amended return (Form 1040X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2010. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2010 or in 2011 before filing a 2010 return.

Divorced Taxpayers

If you got divorced in 2010 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of

Form 1040. If you were divorced and remarried in 2010, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 62, enter your former spouse's SSN, followed by “DIV.”

Name Change

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040. On the statement, explain all the payments you and your spouse made in 2010 and the name(s) and SSN(s) under which you made them.

Line 63

Making Work Pay Credit

You may be able to take this credit if you have earned income from work. However, you cannot take the credit if:

- Your modified adjusted gross income (AGI) is $95,000 ($190,000 if married filing jointly) or more, or

- You can be claimed as a dependent on someone else's return. (If you are married and claim the making work pay credit on a 2010 joint return, neither you nor your spouse can be claimed as a dependent on anyone else's 2010 return.)

The credit is reduced if:

1. Your modified AGI is more than $75,000 ($150,000 if married filing jointly), or

2. You received a $250 economic recovery payment in 2010. You may have received an economic recovery payment in 2010 if:

1. You received social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November 2008, December 2008, or January 2009, and

2. You did not receive an economic recovery payment in 2009.

Complete Schedule M if you can take this credit.

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

Lines 64a and 64b—Earned Income Credit (EIC)

What Is the EIC?

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

To Take the EIC:

- Follow the steps below.

- Complete the worksheet that applies to you or let the IRS figure the credit for you.

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

For help in determining if you are eligible for the EIC, go to

www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish.

If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See Form 8862, who must file, on page 48. You may also have to pay penalties.

Step 1. All Filers

1. If, in 2010:

- 3 or more children lived with you, is the amount on Form 1040, line 38, less than $43,352 ($48,362 if married filing jointly)?

- 2 children lived with you, is the amount on Form 1040, line 38, less than $40,363 ($45,373 if married filing

jointly)?

- 1 child lived with you, is the amount on Form 1040, line 38, less than $35,535 ($40,545 if married filing jointly)?

- No children lived with you, is the amount on Form 1040, line 38, less than $13,460 ($18,470 if married filing

jointly)?

3 or more children lived with you, is the amount on Form 1040, line 38, less than $43,352 ($48,362 if married filing jointly)? 2 children lived with you, is the amount on Form 1040, line 38, less than $40,363 ($45,373 if married filing

jointly)? 1 child lived with you, is the amount on Form 1040, line 38, less than $35,535 ($40,545 if married filing jointly)? No children lived with you, is the amount on Form 1040, line 38, less than $13,460 ($18,470 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 (see page 48)?

Yes.

No.

You cannot take the credit.

Enter “No” on the dotted line next to line 64a.

1. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No.

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

Yes.

You cannot take the credit.

No.

1. Were you or your spouse a nonresident alien for any part of 2010?

Yes.

See Nonresident aliens on page 48.

No.

Go to Step 2.

Step 1. Investment Income

1. Add the amounts from

Form 1040:

Line 8a

Line 8b

+

Line 9a

+

Line 13*

+

Investment Income

=

*If line 13 is a loss, enter -0-.

1. Is your investment income more than $3,100?

Yes.

No.

Skip question 3; go to question 4.

1. Are you filing Form 4797 (relating to sales of business property)?

Yes.

See Form 4797 filers on page 48.

No.

You cannot take the credit.

1. Do any of the following apply for 2010?

- You are filing Schedule E.

- You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ.

- 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).

You are filing Schedule E. You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ. 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 on page 46.

Step 1. Qualifying Child

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

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

was ...

Under age 19 at the end of 2010 and younger than you

(or your spouse, if filing jointly)

or

Under age 24 at the end of 2010, a student (see page 48), and younger than you (or your spouse, if filing jointly)

or

Any age and permanently and totally disabled (see page 48)

Who is not filing a joint return for 2010

or is filing a joint return for 2010 only as a claim for refund (defined on page 47)

Who lived with you in the United States for more than half of 2010.

If the child did not live with you for the required time, see Exception to time lived with you on page 47.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2010, or the child was married, see page 48.

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 on page 48 unless the child was born and died in 2010. If at least one qualifying child has a valid SSN (or was born or died in 2010), go to question 2. Otherwise, you cannot take the credit.

No.

Skip question 2; go to Step 4.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2010?

Yes.

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

No.

Skip Step 4; go to Step 5 on page 47.

Step 1. Filers Without a Qualifying Child

1. Is the amount on Form 1040, line 38, less than $13,460 ($18,470 if married filing jointly)?

Yes.

No.

You cannot take the credit.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2010?

Yes.

You cannot take the credit. Enter “No” on

the dotted line next to line 64a.

No.

1. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2010? If your spouse died in 2010, see Pub. 596 before you answer.

Yes.

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 2010? Members of the military stationed outside the United States, see page 48 before you answer.

Yes.

No.

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

1. Are you filing a joint return?

Yes.

Skip question 6; go to Step 5 on page 47.

No.

1. Can you be claimed as a dependent on someone else's 2010 tax return?

Yes.

You cannot take the credit.

No.

Go to Step 5 on page 47.

Step 1. Earned Income

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, on this page.

No.

1. 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 on this page.

+

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. Were you self-employed at any time in 2010, 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 on

page 50.

No.

1. If you have:

- 3 or more qualifying children, is your earned income less than $43,352 ($48,362 if married filing jointly)?

- 2 qualifying children, is your earned income less than $40,363 ($45,373 if married filing jointly)?

- 1 qualifying child, is your earned income less than $35,535 ($40,545 if married filing jointly)?

- No qualifying children, is your earned income less than $13,460 ($18,470 if married filing jointly)?

3 or more qualifying children, is your earned income less than $43,352 ($48,362 if married filing jointly)? 2 qualifying children, is your earned income less than $40,363 ($45,373 if married filing jointly)? 1 qualifying child, is your earned income less than $35,535 ($40,545 if married filing jointly)? No qualifying children, is your earned income less than $13,460 ($18,470 if married filing jointly)?

Yes.

Go to Step 6.

No.

You cannot take the credit.

Step 1. How To Figure the Credit

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

Yes.

See Credit figured by the IRS on this page.

No.

Go to Worksheet A on page 49.

Definitions and Special Rules

Adopted child.   An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.   Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result in the first space of Step 5, line 2. Be sure to answer “Yes” to question 3 in Step 5.

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

Clergy.   The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040, line 7:

1. Enter “Clergy” on the dotted line next to Form 1040, line 64a.

2. Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, Section A, line 2, or Section B, line 2.

3. Subtract that amount from the amount on Form 1040,

line 7. Enter the result in the first space of Step 5, line 2.

4. Be sure to answer “Yes” to question 3 in Step 5.

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

Credit figured by the IRS.   To have the IRS figure your EIC:

1. Enter “EIC” on the dotted line next to Form 1040, line 64a.

2. Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 64b. See Combat pay, nontaxable above.

3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file on page 48.

Exception to time lived with you.   Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child on page 17 or Members of the military on page 48. A child is considered to have lived with you for all of 2010 if the child was born or died in 2010 and your home was this child's home for the entire time he or she was alive in 2010.

Form 4797 filers.   If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you cannot take the EIC.

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

- You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.

- You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not your qualifying child.

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

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

- 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child.   A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.   A child who was married at the end of 2010 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents that begins on page 16.

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

Nonresident aliens.   If your filing status is married filing jointly, go to Step 2 on page 45. Otherwise, stop; you cannot take the EIC. Enter “No” on the dotted line next to line 64a.

Permanently and totally disabled.   A person is permanently and totally disabled if, at any time in 2010, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person.   Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.

1. Dependency exemption (line 6c).

2. Child tax credits (lines 51 and 65).

3. Head of household filing status (line 4).

4. Credit for child and dependent care expenses (line 48).

5. Exclusion for dependent care benefits (Form 2441, Part III).

6. Earned income credit (lines 64a and 64b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

- If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

- If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2010. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2010.

- If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2010.

- If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2010, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules above, you can claim your daughter as a qualifying child for all of the six tax benefits listed on this page for which you otherwise qualify. Your mother cannot claim any of the six tax benefits listed on this page unless she has a different qualifying child. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 596.

If you will not be taking the EIC with a qualifying child, enter “No” on the dotted line next to line 64a. Otherwise, go to Step 3, question 1, on page 46.

Social security number (SSN).   For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to apply for or receive a federally funded benefit.

To find out how to get an SSN, see page 12. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? on page 7.

Student.   A student is a child who during any part of 5 calendar months of 2010 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on.   Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it can count as an asset (or resource) and affect your eligibility.

- Temporary Assistance for Needy Families (TANF).

- Medicaid and supplemental security income (SSI).

- Supplemental Nutrition Assistance Program (food stamps) and low-income housing.

Worksheet A-Earned Income Credit (EIC)

Worksheet B-Earned Income Credit (EIC)

Worksheet B (continued)-Earned Income Credit (EIC)

2010 Earned Income Credit (EIC) Table

Caution. This is not a tax table.

1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet.

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

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

And your filing status is–

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

Single, head of household, or qualifying widow(er)

and you have–

Married filing jointly and you have–

No Children

One Child

Two Children

Three Children

No Children

One Child

Two Children

Three Children

At least

But less than

Your credit is–

Your credit is–

$1

$50

$2

$9

$10

$11

$2

$9

$10

$11

50

100

6

26

30

34

6

26

30

34

100

150

10

43

50

56

10

43

50

56

150

200

13

60

70

79

13

60

70

79

200

250

17

77

90

101

17

77

90

101

250

300

21

94

110

124

21

94

110

124

300

350

25

111

130

146

25

111

130

146

350

400

29

128

150

169

29

128

150

169

400

450

33

145

170

191

33

145

170

191

450

500

36

162

190

214

36

162

190

214

500

550

40

179

210

236

40

179

210

236

550

600

44

196

230

259

44

196

230

259

600

650

48

213

250

281

48

213

250

281

650

700

52

230

270

304

52

230

270

304

700

750

55

247

290

326

55

247

290

326

750

800

59

264

310

349

59

264

310

349

800

850

63

281

330

371

63

281

330

371

850

900

67

298

350

394

67

298

350

394

900

950

71

315

370

416

71

315

370

416

950

1,000

75

332

390

439

75

332

390

439

1,000

1,050

78

349

410

461

78

349

410

461

1,050

1,100

82

366

430

484

82

366

430

484

1,100

1,150

86

383

450

506

86

383

450

506

1,150

1,200

90

400

470

529

90

400

470

529

1,200

1,250

94

417

490

551

94

417

490

551

1,250

1,300

98

434

510

574

98

434

510

574

1,300

1,350

101

451

530

596

101

451

530

596

1,350

1,400

105

468

550

619

105

468

550

619

1,400

1,450

109

485

570

641

109

485

570

641

1,450

1,500

113

502

590

664

113

502

590

664

1,500

1,550

117

519

610

686

117

519

610

686

1,550

1,600

120

536

630

709

120

536

630

709

1,600

1,650

124

553

650

731

124

553

650

731

1,650

1,700

128

570

670

754

128

570

670

754

1,700

1,750

132

587

690

776

132

587

690

776

1,750

1,800

136

604

710

799

136

604

710

799

1,800

1,850

140

621

730

821

140

621

730

821

1,850

1,900

143

638

750

844

143

638

750

844

1,900

1,950

147

655

770

866

147

655

770

866

1,950

2,000

151

672

790

889

151

672

790

889

2,000

2,050

155

689

810

911

155

689

810

911

2,050

2,100

159

706

830

934

159

706

830

934

2,100

2,150

163

723

850

956

163

723

850

956

2,150

2,200

166

740

870

979

166

740

870

979

2,200

2,250

170

757

890

1,001

170

757

890

1,001

2,250

2,300

174

774

910

1,024

174

774

910

1,024

2,300

2,350

178

791

930

1,046

178

791

930

1,046

2,350

2,400

182

808

950

1,069

182

808

950

1,069

2,400

2,450

186

825

970

1,091

186

825

970

1,091

2,450

2,500

189

842

990

1,114

189

842

990

1,114

2,500

2,550

193

859

1,010

1,136

193

859

1,010

1,136

2,550

2,600

197

876

1,030

1,159

197

876

1,030

1,159

2,600

2,650

201

893

1,050

1,181

201

893

1,050

1,181

2,650

2,700

205

910

1,070

1,204

205

910

1,070

1,204

2,700

2,750

208

927

1,090

1,226

208

927

1,090

1,226

2,750

2,800

212

944

1,110

1,249

212

944

1,110

1,249

2,800

2,850

216

961

1,130

1,271

216

961

1,130

1,271

2,850

2,900

220

978

1,150

1,294

220

978

1,150

1,294

2,900

2,950

224

995

1,170

1,316

224

995

1,170

1,316

2,950

3,000

228

1,012

1,190

1,339

228

1,012

1,190

1,339

3,000

3,050

231

1,029

1,210

1,361

231

1,029

1,210

1,361

3,050

3,100

235

1,046

1,230

1,384

235

1,046

1,230

1,384

3,100

3,150

239

1,063

1,250

1,406

239

1,063

1,250

1,406

3,150

3,200

243

1,080

1,270

1,429

243

1,080

1,270

1,429

3,200

3,250

247

1,097

1,290

1,451

247

1,097

1,290

1,451

3,250

3,300

251

1,114

1,310

1,474

251

1,114

1,310

1,474

3,300

3,350

254

1,131

1,330

1,496

254

1,131

1,330

1,496

3,350

3,400

258

1,148

1,350

1,519

258

1,148

1,350

1,519

3,400

3,450

262

1,165

1,370

1,541

262

1,165

1,370

1,541

3,450

3,500

266

1,182

1,390

1,564

266

1,182

1,390

1,564

3,500

3,550

270

1,199

1,410

1,586

270

1,199

1,410

1,586

3,550

3,600

273

1,216

1,430

1,609

273

1,216

1,430

1,609

3,600

3,650

277

1,233

1,450

1,631

277

1,233

1,450

1,631

3,650

3,700

281

1,250

1,470

1,654

281

1,250

1,470

1,654

3,700

3,750

285

1,267

1,490

1,676

285

1,267

1,490

1,676

3,750

3,800

289

1,284

1,510

1,699

289

1,284

1,510

1,699

3,800

3,850

293

1,301

1,530

1,721

293

1,301

1,530

1,721

3,850

3,900

296

1,318

1,550

1,744

296

1,318

1,550

1,744

3,900

3,950

300

1,335

1,570

1,766

300

1,335

1,570

1,766

3,950

4,000

304

1,352

1,590

1,789

304

1,352

1,590

1,789

4,000

4,050

308

1,369

1,610

1,811

308

1,369

1,610

1,811

4,050

4,100

312

1,386

1,630

1,834

312

1,386

1,630

1,834

4,100

4,150

316

1,403

1,650

1,856

316

1,403

1,650

1,856

4,150

4,200

319

1,420

1,670

1,879

319

1,420

1,670

1,879

4,200

4,250

323

1,437

1,690

1,901

323

1,437

1,690

1,901

4,250

4,300

327

1,454

1,710

1,924

327

1,454

1,710

1,924

4,300

4,350

331

1,471

1,730

1,946

331

1,471

1,730

1,946

4,350

4,400

335

1,488

1,750

1,969

335

1,488

1,750

1,969

4,400

4,450

339

1,505

1,770

1,991

339

1,505

1,770

1,991

4,450

4,500

342

1,522

1,790

2,014

342

1,522

1,790

2,014

4,500

4,550

346

1,539

1,810

2,036

346

1,539

1,810

2,036

4,550

4,600

350

1,556

1,830

2,059

350

1,556

1,830

2,059

4,600

4,650

354

1,573

1,850

2,081

354

1,573

1,850

2,081

4,650

4,700

358

1,590

1,870

2,104

358

1,590

1,870

2,104

4,700

4,750

361

1,607

1,890

2,126

361

1,607

1,890

2,126

4,750

4,800

365

1,624

1,910

2,149

365

1,624

1,910

2,149

4,800

4,850

369

1,641

1,930

2,171

369

1,641

1,930

2,171

4,850

4,900

373

1,658

1,950

2,194

373

1,658

1,950

2,194

4,900

4,950

377

1,675

1,970

2,216

377

1,675

1,970

2,216

4,950

5,000

381

1,692

1,990

2,239

381

1,692

1,990

2,239

5,000

5,050

384

1,709

2,010

2,261

384

1,709

2,010

2,261

5,050

5,100

388

1,726

2,030

2,284

388

1,726

2,030

2,284

5,100

5,150

392

1,743

2,050

2,306

392

1,743

2,050

2,306

5,150

5,200

396

1,760

2,070

2,329

396

1,760

2,070

2,329

5,200

5,250

400

1,777

2,090

2,351

400

1,777

2,090

2,351

5,250

5,300

404

1,794

2,110

2,374

404

1,794

2,110

2,374

5,300

5,350

407

1,811

2,130

2,396

407

1,811

2,130

2,396

5,350

5,400

411

1,828

2,150

2,419

411

1,828

2,150

2,419

5,400

5,450

415

1,845

2,170

2,441

415

1,845

2,170

2,441

5,450

5,500

419

1,862

2,190

2,464

419

1,862

2,190

2,464

5,500

5,550

423

1,879

2,210

2,486

423

1,879

2,210

2,486

5,550

5,600

426

1,896

2,230

2,509

426

1,896

2,230

2,509

5,600

5,650

430

1,913

2,250

2,531

430

1,913

2,250

2,531

5,650

5,700

434

1,930

2,270

2,554

434

1,930

2,270

2,554

5,700

5,750

438

1,947

2,290

2,576

438

1,947

2,290

2,576

5,750

5,800

442

1,964

2,310

2,599

442

1,964

2,310

2,599

5,800

5,850

446

1,981

2,330

2,621

446

1,981

2,330

2,621

5,850

5,900

449

1,998

2,350

2,644

449

1,998

2,350

2,644

5,900

5,950

453

2,015

2,370

2,666

453

2,015

2,370

2,666

5,950

6,000

457

2,032

2,390

2,689

457

2,032

2,390

2,689

6,000

6,050

457

2,049

2,410

2,711

457

2,049

2,410

2,711

6,050

6,100

457

2,066

2,430

2,734

457

2,066

2,430

2,734

6,100

6,150

457

2,083

2,450

2,756

457

2,083

2,450

2,756

6,150

6,200

457

2,100

2,470

2,779

457

2,100

2,470

2,779

6,200

6,250

457

2,117

2,490

2,801

457

2,117

2,490

2,801

6,250

6,300

457

2,134

2,510

2,824

457

2,134

2,510

2,824

6,300

6,350

457

2,151

2,530

2,846

457

2,151

2,530

2,846

6,350

6,400

457

2,168

2,550

2,869

457

2,168

2,550

2,869

6,400

6,450

457

2,185

2,570

2,891

457

2,185

2,570

2,891

6,450

6,500

457

2,202

2,590

2,914

457

2,202

2,590

2,914

6,500

6,550

457

2,219

2,610

2,936

457

2,219

2,610

2,936

6,550

6,600

457

2,236

2,630

2,959

457

2,236

2,630

2,959

6,600

6,650

457

2,253

2,650

2,981

457

2,253

2,650

2,981

6,650

6,700

457

2,270

2,670

3,004

457

2,270

2,670

3,004

6,700

6,750

457

2,287

2,690

3,026

457

2,287

2,690

3,026

6,750

6,800

457

2,304

2,710

3,049

457

2,304

2,710

3,049

6,800

6,850

457

2,321

2,730

3,071

457

2,321

2,730

3,071

6,850

6,900

457

2,338

2,750

3,094

457

2,338

2,750

3,094

6,900

6,950

457

2,355

2,770

3,116

457

2,355

2,770

3,116

6,950

7,000

457

2,372

2,790

3,139

457

2,372

2,790

3,139

7,000

7,050

457

2,389

2,810

3,161

457

2,389

2,810

3,161

7,050

7,100

457

2,406

2,830

3,184

457

2,406

2,830

3,184

7,100

7,150

457

2,423

2,850

3,206

457

2,423

2,850

3,206

7,150

7,200

457

2,440

2,870

3,229

457

2,440

2,870

3,229

7,200

7,250

457

2,457

2,890

3,251

457

2,457

2,890

3,251

7,250

7,300

457

2,474

2,910

3,274

457

2,474

2,910

3,274

7,300

7,350

457

2,491

2,930

3,296

457

2,491

2,930

3,296

7,350

7,400

457

2,508

2,950

3,319

457

2,508

2,950

3,319

7,400

7,450

457

2,525

2,970

3,341

457

2,525

2,970

3,341

7,450

7,500

457

2,542

2,990

3,364

457

2,542

2,990

3,364

7,500

7,550

454

2,559

3,010

3,386

457

2,559

3,010

3,386

7,550

7,600

450

2,576

3,030

3,409

457

2,576

3,030

3,409

7,600

7,650

446

2,593

3,050

3,431

457

2,593

3,050

3,431

7,650

7,700

443

2,610

3,070

3,454

457

2,610

3,070

3,454

7,700

7,750

439

2,627

3,090

3,476

457

2,627

3,090

3,476

7,750

7,800

435

2,644

3,110

3,499

457

2,644

3,110

3,499

7,800

7,850

431

2,661

3,130

3,521

457

2,661

3,130

3,521

7,850

7,900

427

2,678

3,150

3,544

457

2,678

3,150

3,544

7,900

7,950

423

2,695

3,170

3,566

457

2,695

3,170

3,566

7,950

8,000

420

2,712

3,190

3,589

457

2,712

3,190

3,589

8,000

8,050

416

2,729

3,210

3,611

457

2,729

3,210

3,611

8,050

8,100

412

2,746

3,230

3,634

457

2,746

3,230

3,634

8,100

8,150

408

2,763

3,250

3,656

457

2,763

3,250

3,656

8,150

8,200

404

2,780

3,270

3,679

457

2,780

3,270

3,679

8,200

8,250

400

2,797

3,290

3,701

457

2,797

3,290

3,701

8,250

8,300

397

2,814

3,310

3,724

457

2,814

3,310

3,724

8,300

8,350

393

2,831

3,330

3,746

457

2,831

3,330

3,746

8,350

8,400

389

2,848

3,350

3,769

457

2,848

3,350

3,769

8,400

8,450

385

2,865

3,370

3,791

457

2,865

3,370

3,791

8,450

8,500

381

2,882

3,390

3,814

457

2,882

3,390

3,814

8,500

8,550

378

2,899

3,410

3,836

457

2,899

3,410

3,836

8,550

8,600

374

2,916

3,430

3,859

457

2,916

3,430

3,859

8,600

8,650

370

2,933

3,450

3,881

457

2,933

3,450

3,881

8,650

8,700

366

2,950

3,470

3,904

457

2,950

3,470

3,904

8,700

8,750

362

2,967

3,490

3,926

457

2,967

3,490

3,926

8,750

8,800

358

2,984

3,510

3,949

457

2,984

3,510

3,949

8,800

8,850

355

3,001

3,530

3,971

457

3,001

3,530

3,971

8,850

8,900

351

3,018

3,550

3,994

457

3,018

3,550

3,994

8,900

8,950

347

3,035

3,570

4,016

457

3,035

3,570

4,016

8,950

9,000

343

3,050

3,590

4,039

457

3,050

3,590

4,039

9,000

9,050

339

3,050

3,610

4,061

457

3,050

3,610

4,061

9,050

9,100

335

3,050

3,630

4,084

457

3,050

3,630

4,084

9,100

9,150

332

3,050

3,650

4,106

457

3,050

3,650

4,106

9,150

9,200

328

3,050

3,670

4,129

457

3,050

3,670

4,129

9,200

9,250

324

3,050

3,690

4,151

457

3,050

3,690

4,151

9,250

9,300

320

3,050

3,710

4,174

457

3,050

3,710

4,174

9,300

9,350

316

3,050

3,730

4,196

457

3,050

3,730

4,196

9,350

9,400

313

3,050

3,750

4,219

457

3,050

3,750

4,219

9,400

9,450

309

3,050

3,770

4,241

457

3,050

3,770

4,241

9,450

9,500

305

3,050

3,790

4,264

457

3,050

3,790

4,264

9,500

9,550

301

3,050

3,810

4,286

457

3,050

3,810

4,286

9,550

9,600

297

3,050

3,830

4,309

457

3,050

3,830

4,309

9,600

9,650

293

3,050

3,850

4,331

457

3,050

3,850

4,331

9,650

9,700

290

3,050

3,870

4,354

457

3,050

3,870

4,354

9,700

9,750

286

3,050

3,890

4,376

457

3,050

3,890

4,376

9,750

9,800

282

3,050

3,910

4,399

457

3,050

3,910

4,399

9,800

9,850

278

3,050

3,930

4,421

457

3,050

3,930

4,421

9,850

9,900

274

3,050

3,950

4,444

457

3,050

3,950

4,444

9,900

9,950

270

3,050

3,970

4,466

457

3,050

3,970

4,466

9,950

10,000

267

3,050

3,990

4,489

457

3,050

3,990

4,489

10,000

10,050

263

3,050

4,010

4,511

457

3,050

4,010

4,511

10,050

10,100

259

3,050

4,030

4,534

457

3,050

4,030

4,534

10,100

10,150

255

3,050

4,050

4,556

457

3,050

4,050

4,556

10,150

10,200

251

3,050

4,070

4,579

457

3,050

4,070

4,579

10,200

10,250

247

3,050

4,090

4,601

457

3,050

4,090

4,601

10,250

10,300

244

3,050

4,110

4,624

457

3,050

4,110

4,624

10,300

10,350

240

3,050

4,130

4,646

457

3,050

4,130

4,646

10,350

10,400

236

3,050

4,150

4,669

457

3,050

4,150

4,669

10,400

10,450

232

3,050

4,170

4,691

457

3,050

4,170

4,691

10,450

10,500

228

3,050

4,190

4,714

457

3,050

4,190

4,714

10,500

10,550

225

3,050

4,210

4,736

457

3,050

4,210

4,736

10,550

10,600

221

3,050

4,230

4,759

457

3,050

4,230

4,759

10,600

10,650

217

3,050

4,250

4,781

457

3,050

4,250

4,781

10,650

10,700

213

3,050

4,270

4,804

457

3,050

4,270

4,804

10,700

10,750

209

3,050

4,290

4,826

457

3,050

4,290

4,826

10,750

10,800

205

3,050

4,310

4,849

457

3,050

4,310

4,849

10,800

10,850

202

3,050

4,330

4,871

457

3,050

4,330

4,871

10,850

10,900

198

3,050

4,350

4,894

457

3,050

4,350

4,894

10,900

10,950

194

3,050

4,370

4,916

457

3,050

4,370

4,916

10,950

11,000

190

3,050

4,390

4,939

457

3,050

4,390

4,939

11,000

11,050

186

3,050

4,410

4,961

457

3,050

4,410

4,961

11,050

11,100

182

3,050

4,430

4,984

457

3,050

4,430

4,984

11,100

11,150

179

3,050

4,450

5,006

457

3,050

4,450

5,006

11,150

11,200

175

3,050

4,470

5,029

457

3,050

4,470

5,029

11,200

11,250

171

3,050

4,490

5,051

457

3,050

4,490

5,051

11,250

11,300

167

3,050

4,510

5,074

457

3,050

4,510

5,074

11,300

11,350

163

3,050

4,530

5,096

457

3,050

4,530

5,096

11,350

11,400

160

3,050

4,550

5,119

457

3,050

4,550

5,119

11,400

11,450

156

3,050

4,570

5,141

457

3,050

4,570

5,141

11,450

11,500

152

3,050

4,590

5,164

457

3,050

4,590

5,164

11,500

11,550

148

3,050

4,610

5,186

457

3,050

4,610

5,186

11,550

11,600

144

3,050

4,630

5,209

457

3,050

4,630

5,209

11,600

11,650

140

3,050

4,650

5,231

457

3,050

4,650

5,231

11,650

11,700

137

3,050

4,670

5,254

457

3,050

4,670

5,254

11,700

11,750

133

3,050

4,690

5,276

457

3,050

4,690

5,276

11,750

11,800

129

3,050

4,710

5,299

457

3,050

4,710

5,299

11,800

11,850

125

3,050

4,730

5,321

457

3,050

4,730

5,321

11,850

11,900

121

3,050

4,750

5,344

457

3,050

4,750

5,344

11,900

11,950

117

3,050

4,770

5,366

457

3,050

4,770

5,366

11,950

12,000

114

3,050

4,790

5,389

457

3,050

4,790

5,389

12,000

12,050

110

3,050

4,810

5,411

457

3,050

4,810

5,411

12,050

12,100

106

3,050

4,830

5,434

457

3,050

4,830

5,434

12,100

12,150

102

3,050

4,850

5,456

457

3,050

4,850

5,456

12,150

12,200

98

3,050

4,870

5,479

457

3,050

4,870

5,479

12,200

12,250

94

3,050

4,890

5,501

457

3,050

4,890

5,501

12,250

12,300

91

3,050

4,910

5,524

457

3,050

4,910

5,524

12,300

12,350

87

3,050

4,930

5,546

457

3,050

4,930

5,546

12,350

12,400

83

3,050

4,950

5,569

457

3,050

4,950

5,569

12,400

12,450

79

3,050

4,970

5,591

457

3,050

4,970

5,591

12,450

12,500

75

3,050

4,990

5,614

457

3,050

4,990

5,614

12,500

12,550

72

3,050

5,010

5,636

455

3,050

5,010

5,636

12,550

12,600

68

3,050

5,036

5,666

451

3,050

5,036

5,666

12,600

12,650

64

3,050

5,036

5,666

447

3,050

5,036

5,666

12,650

12,700

60

3,050

5,036

5,666

443

3,050

5,036

5,666

12,700

12,750

56

3,050

5,036

5,666

439

3,050

5,036

5,666

12,750

12,800

52

3,050

5,036

5,666

436

3,050

5,036

5,666

12,800

12,850

49

3,050

5,036

5,666

432

3,050

5,036

5,666

12,850

12,900

45

3,050

5,036

5,666

428

3,050

5,036

5,666

12,900

12,950

41

3,050

5,036

5,666

424

3,050

5,036

5,666

12,950

13,000

37

3,050

5,036

5,666

420

3,050

5,036

5,666

13,000

13,050

33

3,050

5,036

5,666

417

3,050

5,036

5,666

13,050

13,100

29

3,050

5,036

5,666

413

3,050

5,036

5,666

13,100

13,150

26

3,050

5,036

5,666

409

3,050

5,036

5,666

13,150

13,200

22

3,050

5,036

5,666

405

3,050

5,036

5,666

13,200

13,250

18

3,050

5,036

5,666

401

3,050

5,036

5,666

13,250

13,300

14

3,050

5,036

5,666

397

3,050

5,036

5,666

13,300

13,350

10

3,050

5,036

5,666

394

3,050

5,036

5,666

13,350

13,400

7

3,050

5,036

5,666

390

3,050

5,036

5,666

13,400

13,450

3

3,050

5,036

5,666

386

3,050

5,036

5,666

13,450

13,500

0

3,050

5,036

5,666

382

3,050

5,036

5,666

13,500

13,550

0

3,050

5,036

5,666

378

3,050

5,036

5,666

13,550

13,600

0

3,050

5,036

5,666

374

3,050

5,036

5,666

13,600

13,650

0

3,050

5,036

5,666

371

3,050

5,036

5,666

13,650

13,700

0

3,050

5,036

5,666

367

3,050

5,036

5,666

13,700

13,750

0

3,050

5,036

5,666

363

3,050

5,036

5,666

13,750

13,800

0

3,050

5,036

5,666

359

3,050

5,036

5,666

13,800

13,850

0

3,050

5,036

5,666

355

3,050

5,036

5,666

13,850

13,900

0

3,050

5,036

5,666

352

3,050

5,036

5,666

13,900

13,950

0

3,050

5,036

5,666

348

3,050

5,036

5,666

13,950

14,000

0

3,050

5,036

5,666

344

3,050

5,036

5,666

14,000

14,050

0

3,050

5,036

5,666

340

3,050

5,036

5,666

14,050

14,100

0

3,050

5,036

5,666

336

3,050

5,036

5,666

14,100

14,150

0

3,050

5,036

5,666

332

3,050

5,036

5,666

14,150

14,200

0

3,050

5,036

5,666

329

3,050

5,036

5,666

14,200

14,250

0

3,050

5,036

5,666

325

3,050

5,036

5,666

14,250

14,300

0

3,050

5,036

5,666

321

3,050

5,036

5,666

14,300

14,350

0

3,050

5,036

5,666

317

3,050

5,036

5,666

14,350

14,400

0

3,050

5,036

5,666

313

3,050

5,036

5,666

14,400

14,450

0

3,050

5,036

5,666

309

3,050

5,036

5,666

14,450

14,500

0

3,050

5,036

5,666

306

3,050

5,036

5,666

14,500

14,550

0

3,050

5,036

5,666

302

3,050

5,036

5,666

14,550

14,600

0

3,050

5,036

5,666

298

3,050

5,036

5,666

14,600

14,650

0

3,050

5,036

5,666

294

3,050

5,036

5,666

14,650

14,700

0

3,050

5,036

5,666

290

3,050

5,036

5,666

14,700

14,750

0

3,050

5,036

5,666

286

3,050

5,036

5,666

14,750

14,800

0

3,050

5,036

5,666

283

3,050

5,036

5,666

14,800

14,850

0

3,050

5,036

5,666

279

3,050

5,036

5,666

14,850

14,900

0

3,050

5,036

5,666

275

3,050

5,036

5,666

14,900

14,950

0

3,050

5,036

5,666

271

3,050

5,036

5,666

14,950

15,000

0

3,050

5,036

5,666

267

3,050

5,036

5,666

15,000

15,050

0

3,050

5,036

5,666

264

3,050

5,036

5,666

15,050

15,100

0

3,050

5,036

5,666

260

3,050

5,036

5,666

15,100

15,150

0

3,050

5,036

5,666

256

3,050

5,036

5,666

15,150

15,200

0

3,050

5,036

5,666

252

3,050

5,036

5,666

15,200

15,250

0

3,050

5,036

5,666

248

3,050

5,036

5,666

15,250

15,300

0

3,050

5,036

5,666

244

3,050

5,036

5,666

15,300

15,350

0

3,050

5,036

5,666

241

3,050

5,036

5,666

15,350

15,400

0

3,050

5,036

5,666

237

3,050

5,036

5,666

15,400

15,450

0

3,050

5,036

5,666

233

3,050

5,036

5,666

15,450

15,500

0

3,050

5,036

5,666

229

3,050

5,036

5,666

15,500

15,550

0

3,050

5,036

5,666

225

3,050

5,036

5,666

15,550

15,600

0

3,050

5,036

5,666

221

3,050

5,036

5,666

15,600

15,650

0

3,050

5,036

5,666

218

3,050

5,036

5,666

15,650

15,700

0

3,050

5,036

5,666

214

3,050

5,036

5,666

15,700

15,750

0

3,050

5,036

5,666

210

3,050

5,036

5,666

15,750

15,800

0

3,050

5,036

5,666

206

3,050

5,036

5,666

15,800

15,850

0

3,050

5,036

5,666

202

3,050

5,036

5,666

15,850

15,900

0

3,050

5,036

5,666

199

3,050

5,036

5,666

15,900

15,950

0

3,050

5,036

5,666

195

3,050

5,036

5,666

15,950

16,000

0

3,050

5,036

5,666

191

3,050

5,036

5,666

16,000

16,050

0

3,050

5,036

5,666

187

3,050

5,036

5,666

16,050

16,100

0

3,050

5,036

5,666

183

3,050

5,036

5,666

16,100

16,150

0

3,050

5,036

5,666

179

3,050

5,036

5,666

16,150

16,200

0

3,050

5,036

5,666

176

3,050

5,036

5,666

16,200

16,250

0

3,050

5,036

5,666

172

3,050

5,036

5,666

16,250

16,300

0

3,050

5,036

5,666

168

3,050

5,036

5,666

16,300

16,350

0

3,050

5,036

5,666

164

3,050

5,036

5,666

16,350

16,400

0

3,050

5,036

5,666

160

3,050

5,036

5,666

16,400

16,450

0

3,050

5,036

5,666

156

3,050

5,036

5,666

16,450

16,500

0

3,046

5,031

5,660

153

3,050

5,036

5,666

16,500

16,550

0

3,038

5,020

5,650

149

3,050

5,036

5,666

16,550

16,600

0

3,030

5,010

5,639

145

3,050

5,036

5,666

16,600

16,650

0

3,022

4,999

5,629

141

3,050

5,036

5,666

16,650

16,700

0

3,014

4,989

5,618

137

3,050

5,036

5,666

16,700

16,750

0

3,006

4,978

5,608

133

3,050

5,036

5,666

16,750

16,800

0

2,998

4,968

5,597

130

3,050

5,036

5,666

16,800

16,850

0

2,990

4,957

5,587

126

3,050

5,036

5,666

16,850

16,900

0

2,982

4,946

5,576

122

3,050

5,036

5,666

16,900

16,950

0

2,974

4,936

5,565

118

3,050

5,036

5,666

16,950

17,000

0

2,966

4,925

5,555

114

3,050

5,036

5,666

17,000

17,050

0

2,958

4,915

5,544

111

3,050

5,036

5,666

17,050

17,100

0

2,950

4,904

5,534

107

3,050

5,036

5,666

17,100

17,150

0

2,942

4,894

5,523

103

3,050

5,036

5,666

17,150

17,200

0

2,934

4,883

5,513

99

3,050

5,036

5,666

17,200

17,250

0

2,926

4,873

5,502

95

3,050

5,036

5,666

17,250

17,300

0

2,918

4,862

5,492

91

3,050

5,036

5,666

17,300

17,350

0

2,910

4,852

5,481

88

3,050

5,036

5,666

17,350

17,400

0

2,902

4,841

5,471

84

3,050

5,036

5,666

17,400

17,450

0

2,894

4,831

5,460

80

3,050

5,036

5,666

17,450

17,500

0

2,886

4,820

5,450

76

3,050

5,036

5,666

17,500

17,550

0

2,878

4,810

5,439

72

3,050

5,036

5,666

17,550

17,600

0

2,870

4,799

5,429

68

3,050

5,036

5,666

17,600

17,650

0

2,862

4,789

5,418

65

3,050

5,036

5,666

17,650

17,700

0

2,854

4,778

5,408

61

3,050

5,036

5,666

17,700

17,750

0

2,846

4,767

5,397

57

3,050

5,036

5,666

17,750

17,800

0

2,838

4,757

5,386

53

3,050

5,036

5,666

17,800

17,850

0

2,830

4,746

5,376

49

3,050

5,036

5,666

17,850

17,900

0

2,822

4,736

5,365

46

3,050

5,036

5,666

17,900

17,950

0

2,814

4,725

5,355

42

3,050

5,036

5,666

17,950

18,000

0

2,806

4,715

5,344

38

3,050

5,036

5,666

18,000

18,050

0

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*
*If the amount you are looking up from the worksheet is at least $18,450 but less than $18,470, your credit is $1. Otherwise, you cannot take the credit.

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28,600

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3,059

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1,873

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1,064

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1,865

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1,857

3,464

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29,000

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0

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0

1,833

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0

1,825

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1,809

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1,000

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992

2,325

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1,793

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984

2,314

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1,785

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29,400

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976

2,303

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0

1,777

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968

2,293

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1,761

3,338

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952

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944

2,261

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29,650

29,700

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936

2,251

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1,737

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29,700

29,750

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928

2,240

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1,729

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0

920

2,230

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0

1,721

3,285

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29,800

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0

912

2,219

2,849

0

1,713

3,274

3,904

29,850

29,900

0

904

2,209

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0

1,705

3,264

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29,900

29,950

0

896

2,198

2,828

0

1,697

3,253

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30,000

0

889

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0

1,689

3,243

3,872

30,000

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0

881

2,177

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0

1,681

3,232

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30,050

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0

873

2,167

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0

1,673

3,222

3,851

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0

865

2,156

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0

1,665

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857

2,146

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0

1,657

3,201

3,830

30,200

30,250

0

849

2,135

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0

1,649

3,190

3,820

30,250

30,300

0

841

2,124

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0

1,641

3,180

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30,300

30,350

0

833

2,114

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0

1,633

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0

825

2,103

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0

1,625

3,159

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30,400

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0

817

2,093

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0

1,617

3,148

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30,450

30,500

0

809

2,082

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0

1,609

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3,767

30,500

30,550

0

801

2,072

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0

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30,550

30,600

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793

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0

1,593

3,116

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30,600

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0

785

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0

1,585

3,106

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30,650

30,700

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777

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0

1,577

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769

2,030

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0

1,569

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0

761

2,019

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0

1,561

3,074

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0

753

2,009

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0

1,553

3,064

3,693

30,850

30,900

0

745

1,998

2,628

0

1,545

3,053

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30,900

30,950

0

737

1,988

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0

1,537

3,043

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31,000

0

729

1,977

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0

1,529

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31,050

0

721

1,967

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0

1,521

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31,050

31,100

0

713

1,956

2,585

0

1,513

3,011

3,641

31,100

31,150

0

705

1,945

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0

1,505

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3,630

31,150

31,200

0

697

1,935

2,564

0

1,497

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3,620

31,200

31,250

0

689

1,924

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0

1,489

2,979

3,609

31,250

31,300

0

681

1,914

2,543

0

1,481

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31,300

31,350

0

673

1,903

2,533

0

1,473

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31,350

31,400

0

665

1,893

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0

1,465

2,948

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31,400

31,450

0

657

1,882

2,512

0

1,457

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3,567

31,450

31,500

0

649

1,872

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0

1,449

2,927

3,556

31,500

31,550

0

641

1,861

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0

1,441

2,916

3,546

31,550

31,600

0

633

1,851

2,480

0

1,433

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3,535

31,600

31,650

0

625

1,840

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0

1,425

2,895

3,525

31,650

31,700

0

617

1,830

2,459

0

1,417

2,885

3,514

31,700

31,750

0

609

1,819

2,449

0

1,409

2,874

3,504

31,750

31,800

0

601

1,809

2,438

0

1,401

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31,800

31,850

0

593

1,798

2,428

0

1,393

2,853

3,483

31,850

31,900

0

585

1,787

2,417

0

1,385

2,843

3,472

31,900

31,950

0

577

1,777

2,406

0

1,377

2,832

3,462

31,950

32,000

0

569

1,766

2,396

0

1,370

2,822

3,451

32,000

32,050

0

561

1,756

2,385

0

1,362

2,811

3,441

32,050

32,100

0

553

1,745

2,375

0

1,354

2,800

3,430

32,100

32,150

0

545

1,735

2,364

0

1,346

2,790

3,419

32,150

32,200

0

537

1,724

2,354

0

1,338

2,779

3,409

32,200

32,250

0

529

1,714

2,343

0

1,330

2,769

3,398

32,250

32,300

0

521

1,703

2,333

0

1,322

2,758

3,388

32,300

32,350

0

513

1,693

2,322

0

1,314

2,748

3,377

32,350

32,400

0

505

1,682

2,312

0

1,306

2,737

3,367

32,400

32,450

0

497

1,672

2,301

0

1,298

2,727

3,356

32,450

32,500

0

489

1,661

2,291

0

1,290

2,716

3,346

32,500

32,550

0

481

1,651

2,280

0

1,282

2,706

3,335

32,550

32,600

0

473

1,640

2,270

0

1,274

2,695

3,325

32,600

32,650

0

465

1,630

2,259

0

1,266

2,685

3,314

32,650

32,700

0

457

1,619

2,249

0

1,258

2,674

3,304

32,700

32,750

0

449

1,608

2,238

0

1,250

2,664

3,293

32,750

32,800

0

441

1,598

2,227

0

1,242

2,653

3,283

32,800

32,850

0

433

1,587

2,217

0

1,234

2,643

3,272

32,850

32,900

0

425

1,577

2,206

0

1,226

2,632

3,262

32,900

32,950

0

417

1,566

2,196

0

1,218

2,621

3,251

32,950

33,000

0

409

1,556

2,185

0

1,210

2,611

3,240

33,000

33,050

0

401

1,545

2,175

0

1,202

2,600

3,230

33,050

33,100

0

393

1,535

2,164

0

1,194

2,590

3,219

33,100

33,150

0

385

1,524

2,154

0

1,186

2,579

3,209

33,150

33,200

0

377

1,514

2,143

0

1,178

2,569

3,198

33,200

33,250

0

369

1,503

2,133

0

1,170

2,558

3,188

33,250

33,300

0

361

1,493

2,122

0

1,162

2,548

3,177

33,300

33,350

0

353

1,482

2,112

0

1,154

2,537

3,167

33,350

33,400

0

345

1,472

2,101

0

1,146

2,527

3,156

33,400

33,450

0

337

1,461

2,091

0

1,138

2,516

3,146

33,450

33,500

0

329

1,451

2,080

0

1,130

2,506

3,135

33,500

33,550

0

321

1,440

2,070

0

1,122

2,495

3,125

33,550

33,600

0

313

1,429

2,059

0

1,114

2,485

3,114

33,600

33,650

0

305

1,419

2,048

0

1,106

2,474

3,104

33,650

33,700

0

297

1,408

2,038

0

1,098

2,464

3,093

33,700

33,750

0

289

1,398

2,027

0

1,090

2,453

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33,750

33,800

0

281

1,387

2,017

0

1,082

2,442

3,072

33,800

33,850

0

273

1,377

2,006

0

1,074

2,432

3,061

33,850

33,900

0

265

1,366

1,996

0

1,066

2,421

3,051

33,900

33,950

0

257

1,356

1,985

0

1,058

2,411

3,040

33,950

34,000

0

249

1,345

1,975

0

1,050

2,400

3,030

34,000

34,050

0

241

1,335

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0

1,042

2,390

3,019

34,050

34,100

0

233

1,324

1,954

0

1,034

2,379

3,009

34,100

34,150

0

225

1,314

1,943

0

1,026

2,369

2,998

34,150

34,200

0

217

1,303

1,933

0

1,018

2,358

2,988

34,200

34,250

0

209

1,293

1,922

0

1,010

2,348

2,977

34,250

34,300

0

201

1,282

1,912

0

1,002

2,337

2,967

34,300

34,350

0

193

1,272

1,901

0

994

2,327

2,956

34,350

34,400

0

185

1,261

1,890

0

986

2,316

2,946

34,400

34,450

0

177

1,250

1,880

0

978

2,306

2,935

34,450

34,500

0

169

1,240

1,869

0

970

2,295

2,925

34,500

34,550

0

161

1,229

1,859

0

962

2,285

2,914

34,550

34,600

0

153

1,219

1,848

0

954

2,274

2,903

34,600

34,650

0

145

1,208

1,838

0

946

2,263

2,893

34,650

34,700

0

137

1,198

1,827

0

938

2,253

2,882

34,700

34,750

0

129

1,187

1,817

0

930

2,242

2,872

34,750

34,800

0

121

1,177

1,806

0

922

2,232

2,861

34,800

34,850

0

113

1,166

1,796

0

914

2,221

2,851

34,850

34,900

0

105

1,156

1,785

0

906

2,211

2,840

34,900

34,950

0

97

1,145

1,775

0

898

2,200

2,830

34,950

35,000

0

90

1,135

1,764

0

890

2,190

2,819

35,000

35,050

0

82

1,124

1,754

0

882

2,179

2,809

35,050

35,100

0

74

1,114

1,743

0

874

2,169

2,798

35,100

35,150

0

66

1,103

1,733

0

866

2,158

2,788

35,150

35,200

0

58

1,093

1,722

0

858

2,148

2,777

35,200

35,250

0

50

1,082

1,711

0

850

2,137

2,767

35,250

35,300

0

42

1,071

1,701

0

842

2,127

2,756

35,300

35,350

0

34

1,061

1,690

0

834

2,116

2,746

35,350

35,400

0

26

1,050

1,680

0

826

2,106

2,735

35,400

35,450

0

18

1,040

1,669

0

818

2,095

2,724

35,450

35,500

0

10

1,029

1,659

0

810

2,084

2,714

35,500

35,550

0

*
*If the amount you are looking up from the worksheet is at least $35,500 but less than $35,535, your credit is $3. Otherwise, you cannot take the credit.

1,019

1,648

0

802

2,074

2,703

35,550

35,600

0

0

1,008

1,638

0

794

2,063

2,693

35,600

35,650

0

0

998

1,627

0

786

2,053

2,682

35,650

35,700

0

0

987

1,617

0

778

2,042

2,672

35,700

35,750

0

0

977

1,606

0

770

2,032

2,661

35,750

35,800

0

0

966

1,596

0

762

2,021

2,651

35,800

35,850

0

0

956

1,585

0

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61

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669

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18

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*
*If the amount you are looking up from the worksheet is at least $40,350 but less than $40,363, your credit is $1. Otherwise, you cannot take the credit.

627

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27

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0

616

0

19

1,042

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11

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595

0

**
**If the amount you are looking up from the worksheet is at least $40,500 but less than $40,545, your credit is $4. Otherwise, you cannot take the credit.

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*
*If the amount you are looking up from the worksheet is at least $45,350 but less than $45,373, your credit is $2. Otherwise, you cannot take the credit.

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366

46,650

46,700

0

0

0

0

0

0

0

355

46,700

46,750

0

0

0

0

0

0

0

345

46,750

46,800

0

0

0

0

0

0

0

334

46,800

46,850

0

0

0

0

0

0

0

324

46,850

46,900

0

0

0

0

0

0

0

313

46,900

46,950

0

0

0

0

0

0

0

303

46,950

47,000

0

0

0

0

0

0

0

292

47,000

47,050

0

0

0

0

0

0

0

282

47,050

47,100

0

0

0

0

0

0

0

271

47,100

47,150

0

0

0

0

0

0

0

260

47,150

47,200

0

0

0

0

0

0

0

250

47,200

47,250

0

0

0

0

0

0

0

239

47,250

47,300

0

0

0

0

0

0

0

229

47,300

47,350

0

0

0

0

0

0

0

218

47,350

47,400

0

0

0

0

0

0

0

208

47,400

47,450

0

0

0

0

0

0

0

197

47,450

47,500

0

0

0

0

0

0

0

187

47,500

47,550

0

0

0

0

0

0

0

176

47,550

47,600

0

0

0

0

0

0

0

166

47,600

47,650

0

0

0

0

0

0

0

155

47,650

47,700

0

0

0

0

0

0

0

145

47,700

47,750

0

0

0

0

0

0

0

134

47,750

47,800

0

0

0

0

0

0

0

124

47,800

47,850

0

0

0

0

0

0

0

113

47,850

47,900

0

0

0

0

0

0

0

103

47,900

47,950

0

0

0

0

0

0

0

92

47,950

48,000

0

0

0

0

0

0

0

81

48,000

48,050

0

0

0

0

0

0

0

71

48,050

48,100

0

0

0

0

0

0

0

60

48,100

48,150

0

0

0

0

0

0

0

50

48,150

48,200

0

0

0

0

0

0

0

39

48,200

48,250

0

0

0

0

0

0

0

29

48,250

48,300

0

0

0

0

0

0

0

18

48,300

48,350

0

0

0

0

0

0

0

8

48,350

48,362

0

0

0

0

0

0

0

1

Line 65

Additional Child Tax Credit

What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c on page 15. The additional child tax credit may give you a refund even if you do not owe any tax.

Two Steps To Take the Additional Child Tax Credit!

Step 1.   Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 51 that begin on page 39.

Step 2.   Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Line 66

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for line 49 on page 38), enter on line 66 the amount, if any, from Form 8863, line 14.

Line 67

First-Time Homebuyer Credit

You may be able to take this credit if:

1. You bought a main home in the United States in 2010 before May 1, and

2. You (and your spouse if married) did not own any other main home during the 3-year period ending on the date you bought the home.

The credit generally is 10% of the purchase price of the home but is limited to $8,000 ($4,000 if married filing separately).

You also may be able to take the credit, but it is limited to $6,500 ($3,250 if married filing separately), if:

1. You bought a main home in the United States in 2010 before May 1, and

2. You (and your spouse if married) owned and used the same home as your main home for any period of 5 consecutive years during the 8-year period ending on the date you bought the new main home in 2010.

In either case, you also may be able to claim the credit if you entered into a written binding contract before May 1, 2010, to buy the home before July 1, 2010, and actually bought the home before October 1, 2010. Also, members of the uniformed services or Foreign Service and employees of the intelligence community on qualified official extended duty outside the United States may have additional time to buy a home.

If you constructed your main home, you are treated as having bought it on the date you first occupied it.

You generally must repay the credit if:

- You dispose of the home within 36 months after buying it, or

- You stop using the home as your main home during that 36-month period.

See Form 5405 and its instructions for more details.

Line 68

Amount Paid With Request for Extension To File

If you filed Form 4868 to get an automatic extension of time to file Form 1040, enter any amount you paid with that form or by electronic funds withdrawal or credit or debit card. If you paid by credit or debit card, do not include on line 68 the convenience fee you were charged. Also, include any amounts paid with Form 2350.

You may be able to deduct any credit or debit card convenience fees on your 2011 Schedule A.

Line 69

Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2010 and total wages of more than $106,800, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $6,621.60. But if any one employer withheld more than $6,621.60, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You cannot claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.

For more details, see Pub. 505.

Line 70

Credit for Federal Tax on Fuels

Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136.

Line 71

Check the box(es) on line 71 to report any credit from Form 2439, 8839, 8801 (line 27), or 8885.

Refund

Line 73

Amount Overpaid

If line 73 is under $1, we will send a refund only on written request.

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2011 on page 87.

Refund Offset

If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 73 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Injured Spouse

If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 73 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see page 90) or see Form 8379.

Lines 74a Through 74d

Amount Refunded to You

If you want to check the status of your refund, see page 90. Before checking the status of your refund, please wait at least 72 hours after IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return). But if you filed Form 5405, 8379, or 8839 with your return, allow 14 weeks (11 weeks if you filed electronically).

Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs on this page.

If you want us to directly deposit the amount shown on line 74a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

- Complete lines 74b through 74d (if you want your refund deposited to only one account), or

- Check the box on line 74a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

If you do not want your refund directly deposited to your account, do not check the box on line 74a. Draw a line through the boxes on lines 74b and 74d. We will send you a check instead.

Why Use Direct Deposit?

- You get your refund faster by direct deposit than you do by check.

- Payment is more secure. There is no check that can get lost or stolen.

- It is more convenient. You do not have to make a trip to the bank to deposit your check.

- It saves tax dollars. It costs the government less to refund by direct deposit.

If you file a joint return and check the box on line 74a and attach Form 8888 or fill in lines 74b through 74d, your spouse may get at least part of the refund.

IRA.   You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2010). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2010 return during 2011 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2011. If you designate your deposit to be for 2010, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2010. In that case, you must file an amended 2010 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing jointly, each may be able to contribute up to $5,000 ($6,000 if age 50 or older at the end of 2010) to a traditional IRA or Roth IRA for 2010. The limit for 2011 is also $5,000 ($6,000 if age 50 or older at the end of 2011). You may owe a penalty if your contributions exceed these limits.

For more information on IRAs, see Pub. 590.

TreasuryDirect®.   You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to

www.treasurydirect.gov.

Form 8888.   You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 74a

You cannot file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 74b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check below, the routing number is 250250025. Tony and Jennifer Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 74b if:

- The routing number on a deposit slip is different from the routing number on your checks,

- Your deposit is to a savings account that does not allow you to write checks, or

- Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 74c

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.

Line 74d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

See below for the text description of the image.

Sample Check—Lines 74b Through 74d

Summary: This is a picture of a check to show where the routing number, account number, and check number are located as referred to in the text. There is a note stating “DO NOT include the check number.” Footnote: The routing and account numbers may be in different places on your check.

Sample Check-Lines 74b Through 74d

Reasons Your Direct Deposit Request May Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

- Any numbers or letters on lines 74b through 74d are crossed out or whited out.

- Your financial institution(s) will not allow a joint refund to be deposited to an individual account. The IRS is not responsible if a financial institution rejects a direct deposit.

- You request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).

- You file your 2010 return after December 31, 2011.

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 75

Applied to Your 2011 Estimated Tax

Enter on line 75 the amount, if any, of the overpayment on line 73 you want applied to your 2011 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

This election to apply part or all of the amount overpaid to your 2011 estimated tax cannot be changed later.

Amount You Owe

IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 18, 2011. If you file your return after April 18, 2011, you can include interest and penalty in your payment. Visit www.irs.gov/e-pay for details.

You can also pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.irs.gov/e-pay or www.eftps.gov or call EFTPS' Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

Line 76

Amount You Owe

To save interest and penalties, pay your taxes in full by April 18, 2011. You do not have to pay if line 76 is under $1.

Include any estimated tax penalty from line 77 in the amount you enter on line 76.

You can pay by check, money order, or credit or debit card. Do not include any estimated tax payment for 2011 in this payment. Instead, make the estimated tax payment separately.

To pay by check or money order.   Make your check or money order payable to the “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2010 Form 1040” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.

To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX–” or

“$ XXXxx/100”).

Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.

To pay by credit or debit card.   For information on paying your taxes with a credit or debit card, go to www.irs.gov/e-pay.

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2011. See Income Tax Withholding and Estimated Tax Payments for 2011 on page 87.

What If You Cannot Pay?

If you cannot pay the full amount shown on line 76 when you file, you can ask for:

- An installment agreement, or

- An extension of time to pay.

Installment agreement.   Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. Generally, you can have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 18, 2011. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov, click on “I Need To” and select “Set Up a Payment Agreement.” If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.

Extension of time to pay.   If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 18, 2011. An extension generally will not be granted for more than 6 months. If you pay after April 18, 2011, you will be charged interest on the tax not paid by April 15, 2011. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Line 77

Estimated Tax Penalty

You may owe this penalty if:

- Line 76 is at least $1,000 and it is more than 10% of the tax shown on your return, or

- You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2010 Form 1040, line 60, minus the total of any amounts shown on lines 63, 64a, 65, 66, 67, and 70 and Forms 8828, 4137, 5329 (Parts III through VIII only), 8801 (line 27 only), 8839, 8885, and 8919. Also subtract from line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any write-in tax included on line 60 from Form 8885. When figuring the amount on line 60, include household employment taxes only if line 61 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered an amount on Schedule H, line 7, include the total of that amount plus the household employment taxes on Form 1040, line 59.

Exception.   You will not owe the penalty if your 2009 tax return was for a tax year of 12 full months and either of the following applies.

1. You had no tax shown on your 2009 return and you were a U.S. citizen or resident for all of 2009.

2. The total of lines 61, 62, and 69 on your 2010 return is at least 100% of the tax shown on your 2009 return (110% of that amount if you are not a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2009 return was more than $150,000 (more than $75,000 if married filing separately for 2010)). Your estimated tax payments for 2010 must have been made on time and for the required amount.

For most people, the “tax shown on your 2009 return” is the amount on your 2009 Form 1040, line 60, minus the total of any amounts shown on lines 63, 64a, 65, 66, and 67 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8801 (line 29 only), 8885, and 8919. Also subtract from line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any write-in tax included on line 60 from Form 8885. When figuring the amount on line 60, include household employment taxes only if line 61 is more than zero or you would have owed the estimated tax penalty for 2009 even if you did not include those taxes. But if you entered an amount on your 2009 Schedule H, line 7, include the total of that amount plus the household employment taxes on your 2009 Form 1040, line 59.

Figuring the Penalty

If the Exception on page 71 does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers and fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount.

Enter any penalty on line 77. Add the penalty to any tax due and enter the total on line 76.

However, if you have an overpayment on line 73, subtract the penalty from the amount you would otherwise enter on line 74a or line 75. Lines 74a, 75, and 77 must equal line 73.

If the penalty is more than the overpayment on line 73, enter -0- on lines 74a and 75. Then subtract line 73 from line 77 and enter the result on line 76.

Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line 77 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2010 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

- Give the IRS any information that is missing from your return,

- Call the IRS for information about the processing of your return or the status of your refund or payment(s),

- Receive copies of notices or transcripts related to your return, upon request, and

- Respond to certain IRS notices about math errors, offsets, and return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2011 tax return. This is April 17, 2012, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.

Sign Your Return

Form 1040 is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer on page 88.

Child's Return

If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Daytime Phone Number

Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

Electronic Return Signatures!

To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN.   The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2009 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2009 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2009 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2009 return.) You will also be prompted to enter your date of birth (DOB). Make sure your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual social security statement.

You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2010.

If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. This can be found at IRS.gov. Click on “Electronic Filing PIN Request” under “Online Services.” Or you can call 1-866-704-7388.

Practitioner PIN.   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453.   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. For details, see Form 8453.

Assemble Your Return

Assemble any schedules and forms behind Form 1040 in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. Attach a copy of Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld.

1040 - Main Contents

2010

Tax Table

See the instructions for line 44 on page 35 to see if you must use the Tax Table below to figure your tax.

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,961. This is the tax amount they should enter on Form 1040, line 44.

If line 43

(taxable

income) is—

And you are—

At

least

But

less

than

Single

Married filing jointly

*

Married filing sepa- rately

Head of a house- hold

Your tax is—

0

5

0

0

0

0

5

15

1

1

1

1

15

25

2

2

2

2

25

50

4

4

4

4

50

75

6

6

6

6

75

100

9

9

9

9

100

125

11

11

11

11

125

150

14

14

14

14

150

175

16

16

16

16

175

200

19

19

19

19

200

225

21

21

21

21

225

250

24

24

24

24

250

275

26

26

26

26

275

300

29

29

29

29

300

325

31

31

31

31

325

350

34

34

34

34

350

375

36

36

36

36

375

400

39

39

39

39

400

425

41

41

41

41

425

450

44

44

44

44

450

475

46

46

46

46

475

500

49

49

49

49

500

525

51

51

51

51

525

550

54

54

54

54

550

575

56

56

56

56

575

600

59

59

59

59

600

625

61

61

61

61

625

650

64

64

64

64

650

675

66

66

66

66

675

700

69

69

69

69

700

725

71

71

71

71

725

750

74

74

74

74

750

775

76

76

76

76

775

800

79

79

79

79

800

825

81

81

81

81

825

850

84

84

84

84

850

875

86

86

86

86

875

900

89

89

89

89

900

925

91

91

91

91

925

950

94

94

94

94

950

975

96

96

96

96

975

1,000

99

99

99

99

1,000

1,000

1,025

101

101

101

101

1,025

1,050

104

104

104

104

1,050

1,075

106

106

106

106

1,075

1,100

109

109

109

109

1,100

1,125

111

111

111

111

1,125

1,150

114

114

114

114

1,150

1,175

116

116

116

116

1,175

1,200

119

119

119

119

1,200

1,225

121

121

121

121

1,225

1,250

124

124

124

124

1,250

1,275

126

126

126

126

1,275

1,300

129

129

129

129

1,300

1,325

131

131

131

131

1,325

1,350

134

134

134

134

1,350

1,375

136

136

136

136

1,375

1,400

139

139

139

139

1,400

1,425

141

141

141

141

1,425

1,450

144

144

144

144

1,450

1,475

146

146

146

146

1,475

1,500

149

149

149

149

1,500

1,525

151

151

151

151

1,525

1,550

154

154

154

154

1,550

1,575

156

156

156

156

1,575

1,600

159

159

159

159

1,600

1,625

161

161

161

161

1,625

1,650

164

164

164

164

1,650

1,675

166

166

166

166

1,675

1,700

169

169

169

169

1,700

1,725

171

171

171

171

1,725

1,750

174

174

174

174

1,750

1,775

176

176

176

176

1,775

1,800

179

179

179

179

1,800

1,825

181

181

181

181

1,825

1,850

184

184

184

184

1,850

1,875

186

186

186

186

1,875

1,900

189

189

189

189

1,900

1,925

191

191

191

191

1,925

1,950

194

194

194

194

1,950

1,975

196

196

196

196

1,975

2,000

199

199

199

199

2,000

2,000

2,025

201

201

201

201

2,025

2,050

204

204

204

204

2,050

2,075

206

206

206

206

2,075

2,100

209

209

209

209

2,100

2,125

211

211

211

211

2,125

2,150

214

214

214

214

2,150

2,175

216

216

216

216

2,175

2,200

219

219

219

219

2,200

2,225

221

221

221

221

2,225

2,250

224

224

224

224

2,250

2,275

226

226

226

226

2,275

2,300

229

229

229

229

2,300

2,325

231

231

231

231

2,325

2,350

234

234

234

234

2,350

2,375

236

236

236

236

2,375

2,400

239

239

239

239

2,400

2,425

241

241

241

241

2,425

2,450

244

244

244

244

2,450

2,475

246

246

246

246

2,475

2,500

249

249

249

249

2,500

2,525

251

251

251

251

2,525

2,550

254

254

254

254

2,550

2,575

256

256

256

256

2,575

2,600

259

259

259

259

2,600

2,625

261

261

261

261

2,625

2,650

264

264

264

264

2,650

2,675

266

266

266

266

2,675

2,700

269

269

269

269

2,700

2,725

271

271

271

271

2,725

2,750

274

274

274

274

2,750

2,775

276

276

276

276

2,775

2,800

279

279

279

279

2,800

2,825

281

281

281

281

2,825

2,850

284

284

284

284

2,850

2,875

286

286

286

286

2,875

2,900

289

289

289

289

2,900

2,925

291

291

291

291

2,925

2,950

294

294

294

294

2,950

2,975

296

296

296

296

2,975

3,000

299

299

299

299

3,000

3,000

3,050

303

303

303

303

3,050

3,100

308

308

308

308

3,100

3,150

313

313

313

313

3,150

3,200

318

318

318

318

3,200

3,250

323

323

323

323

3,250

3,300

328

328

328

328

3,300

3,350

333

333

333

333

3,350

3,400

338

338

338

338

3,400

3,450

343

343

343

343

3,450

3,500

348

348

348

348

3,500

3,550

353

353

353

353

3,550

3,600

358

358

358

358

3,600

3,650

363

363

363

363

3,650

3,700

368

368

368

368

3,700

3,750

373

373

373

373

3,750

3,800

378

378

378

378

3,800

3,850

383

383

383

383

3,850

3,900

388

388

388

388

3,900

3,950

393

393

393

393

3,950

4,000

398

398

398

398

4,000

4,000

4,050

403

403

403

403

4,050

4,100

408

408

408

408

4,100

4,150

413

413

413

413

4,150

4,200

418

418

418

418

4,200

4,250

423

423

423

423

4,250

4,300

428

428

428

428

4,300

4,350

433

433

433

433

4,350

4,400

438

438

438

438

4,400

4,450

443

443

443

443

4,450

4,500

448

448

448

448

4,500

4,550

453

453

453

453

4,550

4,600

458

458

458

458

4,600

4,650

463

463

463

463

4,650

4,700

468

468

468

468

4,700

4,750

473

473

473

473

4,750

4,800

478

478

478

478

4,800

4,850

483

483

483

483

4,850

4,900

488

488

488

488

4,900

4,950

493

493

493

493

4,950

5,000

498

498

498

498

5,000

5,000

5,050

503

503

503

503

5,050

5,100

508

508

508

508

5,100

5,150

513

513

513

513

5,150

5,200

518

518

518

518

5,200

5,250

523

523

523

523

5,250

5,300

528

528

528

528

5,300

5,350

533

533

533

533

5,350

5,400

538

538

538

538

5,400

5,450

543

543

543

543

5,450

5,500

548

548

548

548

5,500

5,550

553

553

553

553

5,550

5,600

558

558

558

558

5,600

5,650

563

563

563

563

5,650

5,700

568

568

568

568

5,700

5,750

573

573

573

573

5,750

5,800

578

578

578

578

5,800

5,850

583

583

583

583

5,850

5,900

588

588

588

588

5,900

5,950

593

593

593

593

5,950

6,000

598

598

598

598

6,000

6,000

6,050

603

603

603

603

6,050

6,100

608

608

608

608

6,100

6,150

613

613

613

613

6,150

6,200

618

618

618

618

6,200

6,250

623

623

623

623

6,250

6,300

628

628

628

628

6,300

6,350

633

633

633

633

6,350

6,400

638

638

638

638

6,400

6,450

643

643

643

643

6,450

6,500

648

648

648

648

6,500

6,550

653

653

653

653

6,550

6,600

658

658

658

658

6,600

6,650

663

663

663

663

6,650

6,700

668

668

668

668

6,700

6,750

673

673

673

673

6,750

6,800

678

678

678

678

6,800

6,850

683

683

683

683

6,850

6,900

688

688

688

688

6,900

6,950

693

693

693

693

6,950

7,000

698

698

698

698

7,000

7,000

7,050

703

703

703

703

7,050

7,100

708

708

708

708

7,100

7,150

713

713

713

713

7,150

7,200

718

718

718

718

7,200

7,250

723

723

723

723

7,250

7,300

728

728

728

728

7,300

7,350

733

733

733

733

7,350

7,400

738

738

738

738

7,400

7,450

743

743

743

743

7,450

7,500

748

748

748

748

7,500

7,550

753

753

753

753

7,550

7,600

758

758

758

758

7,600

7,650

763

763

763

763

7,650

7,700

768

768

768

768

7,700

7,750

773

773

773

773

7,750

7,800

778

778

778

778

7,800

7,850

783

783

783

783

7,850

7,900

788

788

788

788

7,900

7,950

793

793

793

793

7,950

8,000

798

798

798

798

8,000

8,000

8,050

803

803

803

803

8,050

8,100

808

808

808

808

8,100

8,150

813

813

813

813

8,150

8,200

818

818

818

818

8,200

8,250

823

823

823

823

8,250

8,300

828

828

828

828

8,300

8,350

833

833

833

833

8,350

8,400

838

838

838

838

8,400

8,450

845

843

845

843

8,450

8,500

853

848

853

848

8,500

8,550

860

853

860

853

8,550

8,600

868

858

868

858

8,600

8,650

875

863

875

863

8,650

8,700

883

868

883

868

8,700

8,750

890

873

890

873

8,750

8,800

898

878

898

878

8,800

8,850

905

883

905

883

8,850

8,900

913

888

913

888

8,900

8,950

920

893

920

893

8,950

9,000

928

898

928

898

9,000

9,000

9,050

935

903

935

903

9,050

9,100

943

908

943

908

9,100

9,150

950

913

950

913

9,150

9,200

958

918

958

918

9,200

9,250

965

923

965

923

9,250

9,300

973

928

973

928

9,300

9,350

980

933

980

933

9,350

9,400

988

938

988

938

9,400

9,450

995

943

995

943

9,450

9,500

1,003

948

1,003

948

9,500

9,550

1,010

953

1,010

953

9,550

9,600

1,018

958

1,018

958

9,600

9,650

1,025

963

1,025

963

9,650

9,700

1,033

968

1,033

968

9,700

9,750

1,040

973

1,040

973

9,750

9,800

1,048

978

1,048

978

9,800

9,850

1,055

983

1,055

983

9,850

9,900

1,063

988

1,063

988

9,900

9,950

1,070

993

1,070

993

9,950

10,000

1,078

998

1,078

998

10,000

10,000

10,050

1,085

1,003

1,085

1,003

10,050

10,100

1,093

1,008

1,093

1,008

10,100

10,150

1,100

1,013

1,100

1,013

10,150

10,200

1,108

1,018

1,108

1,018

10,200

10,250

1,115

1,023

1,115

1,023

10,250

10,300

1,123

1,028

1,123

1,028

10,300

10,350

1,130

1,033

1,130

1,033

10,350

10,400

1,138

1,038

1,138

1,038

10,400

10,450

1,145

1,043

1,145

1,043

10,450

10,500

1,153

1,048

1,153

1,048

10,500

10,550

1,160

1,053

1,160

1,053

10,550

10,600

1,168

1,058

1,168

1,058

10,600

10,650

1,175

1,063

1,175

1,063

10,650

10,700

1,183

1,068

1,183

1,068

10,700

10,750

1,190

1,073

1,190

1,073

10,750

10,800

1,198

1,078

1,198

1,078

10,800

10,850

1,205

1,083

1,205

1,083

10,850

10,900

1,213

1,088

1,213

1,088

10,900

10,950

1,220

1,093

1,220

1,093

10,950

11,000

1,228

1,098

1,228

1,098

11,000

11,000

11,050

1,235

1,103

1,235

1,103

11,050

11,100

1,243

1,108

1,243

1,108

11,100

11,150

1,250

1,113

1,250

1,113

11,150

11,200

1,258

1,118

1,258

1,118

11,200

11,250

1,265

1,123

1,265

1,123

11,250

11,300

1,273

1,128

1,273

1,128

11,300

11,350

1,280

1,133

1,280

1,133

11,350

11,400

1,288

1,138

1,288

1,138

11,400

11,450

1,295

1,143

1,295

1,143

11,450

11,500

1,303

1,148

1,303

1,148

11,500

11,550

1,310

1,153

1,310

1,153

11,550

11,600

1,318

1,158

1,318

1,158

11,600

11,650

1,325

1,163

1,325

1,163

11,650

11,700

1,333

1,168

1,333

1,168

11,700

11,750

1,340

1,173

1,340

1,173

11,750

11,800

1,348

1,178

1,348

1,178

11,800

11,850

1,355

1,183

1,355

1,183

11,850

11,900

1,363

1,188

1,363

1,188

11,900

11,950

1,370

1,193

1,370

1,193

11,950

12,000

1,378

1,198

1,378

1,199

12,000

12,000

12,050

1,385

1,203

1,385

1,206

12,050

12,100

1,393

1,208

1,393

1,214

12,100

12,150

1,400

1,213

1,400

1,221

12,150

12,200

1,408

1,218

1,408

1,229

12,200

12,250

1,415

1,223

1,415

1,236

12,250

12,300

1,423

1,228

1,423

1,244

12,300

12,350

1,430

1,233

1,430

1,251

12,350

12,400

1,438

1,238

1,438

1,259

12,400

12,450

1,445

1,243

1,445

1,266

12,450

12,500

1,453

1,248

1,453

1,274

12,500

12,550

1,460

1,253

1,460

1,281

12,550

12,600

1,468

1,258

1,468

1,289

12,600

12,650

1,475

1,263

1,475

1,296

12,650

12,700

1,483

1,268

1,483

1,304

12,700

12,750

1,490

1,273

1,490

1,311

12,750

12,800

1,498

1,278

1,498

1,319

12,800

12,850

1,505

1,283

1,505

1,326

12,850

12,900

1,513

1,288

1,513

1,334

12,900

12,950

1,520

1,293

1,520

1,341

12,950

13,000

1,528

1,298

1,528

1,349

13,000

13,000

13,050

1,535

1,303

1,535

1,356

13,050

13,100

1,543

1,308

1,543

1,364

13,100

13,150

1,550

1,313

1,550

1,371

13,150

13,200

1,558

1,318

1,558

1,379

13,200

13,250

1,565

1,323

1,565

1,386

13,250

13,300

1,573

1,328

1,573

1,394

13,300

13,350

1,580

1,333

1,580

1,401

13,350

13,400

1,588

1,338

1,588

1,409

13,400

13,450

1,595

1,343

1,595

1,416

13,450

13,500

1,603

1,348

1,603

1,424

13,500

13,550

1,610

1,353

1,610

1,431

13,550

13,600

1,618

1,358

1,618

1,439

13,600

13,650

1,625

1,363

1,625

1,446

13,650

13,700

1,633

1,368

1,633

1,454

13,700

13,750

1,640

1,373

1,640

1,461

13,750

13,800

1,648

1,378

1,648

1,469

13,800

13,850

1,655

1,383

1,655

1,476

13,850

13,900

1,663

1,388

1,663

1,484

13,900

13,950

1,670

1,393

1,670

1,491

13,950

14,000

1,678

1,398

1,678

1,499

14,000

14,000

14,050

1,685

1,403

1,685

1,506

14,050

14,100

1,693

1,408

1,693

1,514

14,100

14,150

1,700

1,413

1,700

1,521

14,150

14,200

1,708

1,418

1,708

1,529

14,200

14,250

1,715

1,423

1,715

1,536

14,250

14,300

1,723

1,428

1,723

1,544

14,300

14,350

1,730

1,433

1,730

1,551

14,350

14,400

1,738

1,438

1,738

1,559

14,400

14,450

1,745

1,443

1,745

1,566

14,450

14,500

1,753

1,448

1,753

1,574

14,500

14,550

1,760

1,453

1,760

1,581

14,550

14,600

1,768

1,458

1,768

1,589

14,600

14,650

1,775

1,463

1,775

1,596

14,650

14,700

1,783

1,468

1,783

1,604

14,700

14,750

1,790

1,473

1,790

1,611

14,750

14,800

1,798

1,478

1,798

1,619

14,800

14,850

1,805

1,483

1,805

1,626

14,850

14,900

1,813

1,488

1,813

1,634

14,900

14,950

1,820

1,493

1,820

1,641

14,950

15,000

1,828

1,498

1,828

1,649

15,000

15,000

15,050

1,835

1,503

1,835

1,656

15,050

15,100

1,843

1,508

1,843

1,664

15,100

15,150

1,850

1,513

1,850

1,671

15,150

15,200

1,858

1,518

1,858

1,679

15,200

15,250

1,865

1,523

1,865

1,686

15,250

15,300

1,873

1,528

1,873

1,694

15,300

15,350

1,880

1,533

1,880

1,701

15,350

15,400

1,888

1,538

1,888

1,709

15,400

15,450

1,895

1,543

1,895

1,716

15,450

15,500

1,903

1,548

1,903

1,724

15,500

15,550

1,910

1,553

1,910

1,731

15,550

15,600

1,918

1,558

1,918

1,739

15,600

15,650

1,925

1,563

1,925

1,746

15,650

15,700

1,933

1,568

1,933

1,754

15,700

15,750

1,940

1,573

1,940

1,761

15,750

15,800

1,948

1,578

1,948

1,769

15,800

15,850

1,955

1,583

1,955

1,776

15,850

15,900

1,963

1,588

1,963

1,784

15,900

15,950

1,970

1,593

1,970

1,791

15,950

16,000

1,978

1,598

1,978

1,799

16,000

16,000

16,050

1,985

1,603

1,985

1,806

16,050

16,100

1,993

1,608

1,993

1,814

16,100

16,150

2,000

1,613

2,000

1,821

16,150

16,200

2,008

1,618

2,008

1,829

16,200

16,250

2,015

1,623

2,015

1,836

16,250

16,300

2,023

1,628

2,023

1,844

16,300

16,350

2,030

1,633

2,030

1,851

16,350

16,400

2,038

1,638

2,038

1,859

16,400

16,450

2,045

1,643

2,045

1,866

16,450

16,500

2,053

1,648

2,053

1,874

16,500

16,550

2,060

1,653

2,060

1,881

16,550

16,600

2,068

1,658

2,068

1,889

16,600

16,650

2,075

1,663

2,075

1,896

16,650

16,700

2,083

1,668

2,083

1,904

16,700

16,750

2,090

1,673

2,090

1,911

16,750

16,800

2,098

1,679

2,098

1,919

16,800

16,850

2,105

1,686

2,105

1,926

16,850

16,900

2,113

1,694

2,113

1,934

16,900

16,950

2,120

1,701

2,120

1,941

16,950

17,000

2,128

1,709

2,128

1,949

17,000

17,000

17,050

2,135

1,716

2,135

1,956

17,050

17,100

2,143

1,724

2,143

1,964

17,100

17,150

2,150

1,731

2,150

1,971

17,150

17,200

2,158

1,739

2,158

1,979

17,200

17,250

2,165

1,746

2,165

1,986

17,250

17,300

2,173

1,754

2,173

1,994

17,300

17,350

2,180

1,761

2,180

2,001

17,350

17,400

2,188

1,769

2,188

2,009

17,400

17,450

2,195

1,776

2,195

2,016

17,450

17,500

2,203

1,784

2,203

2,024

17,500

17,550

2,210

1,791

2,210

2,031

17,550

17,600

2,218

1,799

2,218

2,039

17,600

17,650

2,225

1,806

2,225

2,046

17,650

17,700

2,233

1,814

2,233

2,054

17,700

17,750

2,240

1,821

2,240

2,061

17,750

17,800

2,248

1,829

2,248

2,069

17,800

17,850

2,255

1,836

2,255

2,076

17,850

17,900

2,263

1,844

2,263

2,084

17,900

17,950

2,270

1,851

2,270

2,091

17,950

18,000

2,278

1,859

2,278

2,099

18,000

18,000

18,050

2,285

1,866

2,285

2,106

18,050

18,100

2,293

1,874

2,293

2,114

18,100

18,150

2,300

1,881

2,300

2,121

18,150

18,200

2,308

1,889

2,308

2,129

18,200

18,250

2,315

1,896

2,315

2,136

18,250

18,300

2,323

1,904

2,323

2,144

18,300

18,350

2,330

1,911

2,330

2,151

18,350

18,400

2,338

1,919

2,338

2,159

18,400

18,450

2,345

1,926

2,345

2,166

18,450

18,500

2,353

1,934

2,353

2,174

18,500

18,550

2,360

1,941

2,360

2,181

18,550

18,600

2,368

1,949

2,368

2,189

18,600

18,650

2,375

1,956

2,375

2,196

18,650

18,700

2,383

1,964

2,383

2,204

18,700

18,750

2,390

1,971

2,390

2,211

18,750

18,800

2,398

1,979

2,398

2,219

18,800

18,850

2,405

1,986

2,405

2,226

18,850

18,900

2,413

1,994

2,413

2,234

18,900

18,950

2,420

2,001

2,420

2,241

18,950

19,000

2,428

2,009

2,428

2,249

19,000

19,000

19,050

2,435

2,016

2,435

2,256

19,050

19,100

2,443

2,024

2,443

2,264

19,100

19,150

2,450

2,031

2,450

2,271

19,150

19,200

2,458

2,039

2,458

2,279

19,200

19,250

2,465

2,046

2,465

2,286

19,250

19,300

2,473

2,054

2,473

2,294

19,300

19,350

2,480

2,061

2,480

2,301

19,350

19,400

2,488

2,069

2,488

2,309

19,400

19,450

2,495

2,076

2,495

2,316

19,450

19,500

2,503

2,084

2,503

2,324

19,500

19,550

2,510

2,091

2,510

2,331

19,550

19,600

2,518

2,099

2,518

2,339

19,600

19,650

2,525

2,106

2,525

2,346

19,650

19,700

2,533

2,114

2,533

2,354

19,700

19,750

2,540

2,121

2,540

2,361

19,750

19,800

2,548

2,129

2,548

2,369

19,800

19,850

2,555

2,136

2,555

2,376

19,850

19,900

2,563

2,144

2,563

2,384

19,900

19,950

2,570

2,151

2,570

2,391

19,950

20,000

2,578

2,159

2,578

2,399

20,000

20,000

20,050

2,585

2,166

2,585

2,406

20,050

20,100

2,593

2,174

2,593

2,414

20,100

20,150

2,600

2,181

2,600

2,421

20,150

20,200

2,608

2,189

2,608

2,429

20,200

20,250

2,615

2,196

2,615

2,436

20,250

20,300

2,623

2,204

2,623

2,444

20,300

20,350

2,630

2,211

2,630

2,451

20,350

20,400

2,638

2,219

2,638

2,459

20,400

20,450

2,645

2,226

2,645

2,466

20,450

20,500

2,653

2,234

2,653

2,474

20,500

20,550

2,660

2,241

2,660

2,481

20,550

20,600

2,668

2,249

2,668

2,489

20,600

20,650

2,675

2,256

2,675

2,496

20,650

20,700

2,683

2,264

2,683

2,504

20,700

20,750

2,690

2,271

2,690

2,511

20,750

20,800

2,698

2,279

2,698

2,519

20,800

20,850

2,705

2,286

2,705

2,526

20,850

20,900

2,713

2,294

2,713

2,534

20,900

20,950

2,720

2,301

2,720

2,541

20,950

21,000

2,728

2,309

2,728

2,549

21,000

21,000

21,050

2,735

2,316

2,735

2,556

21,050

21,100

2,743

2,324

2,743

2,564

21,100

21,150

2,750

2,331

2,750

2,571

21,150

21,200

2,758

2,339

2,758

2,579

21,200

21,250

2,765

2,346

2,765

2,586

21,250

21,300

2,773

2,354

2,773

2,594

21,300

21,350

2,780

2,361

2,780

2,601

21,350

21,400

2,788

2,369

2,788

2,609

21,400

21,450

2,795

2,376

2,795

2,616

21,450

21,500

2,803

2,384

2,803

2,624

21,500

21,550

2,810

2,391

2,810

2,631

21,550

21,600

2,818

2,399

2,818

2,639

21,600

21,650

2,825

2,406

2,825

2,646

21,650

21,700

2,833

2,414

2,833

2,654

21,700

21,750

2,840

2,421

2,840

2,661

21,750

21,800

2,848

2,429

2,848

2,669

21,800

21,850

2,855

2,436

2,855

2,676

21,850

21,900

2,863

2,444

2,863

2,684

21,900

21,950

2,870

2,451

2,870

2,691

21,950

22,000

2,878

2,459

2,878

2,699

22,000

22,000

22,050

2,885

2,466

2,885

2,706

22,050

22,100

2,893

2,474

2,893

2,714

22,100

22,150

2,900

2,481

2,900

2,721

22,150

22,200

2,908

2,489

2,908

2,729

22,200

22,250

2,915

2,496

2,915

2,736

22,250

22,300

2,923

2,504

2,923

2,744

22,300

22,350

2,930

2,511

2,930

2,751

22,350

22,400

2,938

2,519

2,938

2,759

22,400

22,450

2,945

2,526

2,945

2,766

22,450

22,500

2,953

2,534

2,953

2,774

22,500

22,550

2,960

2,541

2,960

2,781

22,550

22,600

2,968

2,549

2,968

2,789

22,600

22,650

2,975

2,556

2,975

2,796

22,650

22,700

2,983

2,564

2,983

2,804

22,700

22,750

2,990

2,571

2,990

2,811

22,750

22,800

2,998

2,579

2,998

2,819

22,800

22,850

3,005

2,586

3,005

2,826

22,850

22,900

3,013

2,594

3,013

2,834

22,900

22,950

3,020

2,601

3,020

2,841

22,950

23,000

3,028

2,609

3,028

2,849

23,000

23,000

23,050

3,035

2,616

3,035

2,856

23,050

23,100

3,043

2,624

3,043

2,864

23,100

23,150

3,050

2,631

3,050

2,871

23,150

23,200

3,058

2,639

3,058

2,879

23,200

23,250

3,065

2,646

3,065

2,886

23,250

23,300

3,073

2,654

3,073

2,894

23,300

23,350

3,080

2,661

3,080

2,901

23,350

23,400

3,088

2,669

3,088

2,909

23,400

23,450

3,095

2,676

3,095

2,916

23,450

23,500

3,103

2,684

3,103

2,924

23,500

23,550

3,110

2,691

3,110

2,931

23,550

23,600

3,118

2,699

3,118

2,939

23,600

23,650

3,125

2,706

3,125

2,946

23,650

23,700

3,133

2,714

3,133

2,954

23,700

23,750

3,140

2,721

3,140

2,961

23,750

23,800

3,148

2,729

3,148

2,969

23,800

23,850

3,155

2,736

3,155

2,976

23,850

23,900

3,163

2,744

3,163

2,984

23,900

23,950

3,170

2,751

3,170

2,991

23,950

24,000

3,178

2,759

3,178

2,999

24,000

24,000

24,050

3,185

2,766

3,185

3,006

24,050

24,100

3,193

2,774

3,193

3,014

24,100

24,150

3,200

2,781

3,200

3,021

24,150

24,200

3,208

2,789

3,208

3,029

24,200

24,250

3,215

2,796

3,215

3,036

24,250

24,300

3,223

2,804

3,223

3,044

24,300

24,350

3,230

2,811

3,230

3,051

24,350

24,400

3,238

2,819

3,238

3,059

24,400

24,450

3,245

2,826

3,245

3,066

24,450

24,500

3,253

2,834

3,253

3,074

24,500

24,550

3,260

2,841

3,260

3,081

24,550

24,600

3,268

2,849

3,268

3,089

24,600

24,650

3,275

2,856

3,275

3,096

24,650

24,700

3,283

2,864

3,283

3,104

24,700

24,750

3,290

2,871

3,290

3,111

24,750

24,800

3,298

2,879

3,298

3,119

24,800

24,850

3,305

2,886

3,305

3,126

24,850

24,900

3,313

2,894

3,313

3,134

24,900

24,950

3,320

2,901

3,320

3,141

24,950

25,000

3,328

2,909

3,328

3,149

25,000

25,000

25,050

3,335

2,916

3,335

3,156

25,050

25,100

3,343

2,924

3,343

3,164

25,100

25,150

3,350

2,931

3,350

3,171

25,150

25,200

3,358

2,939

3,358

3,179

25,200

25,250

3,365

2,946

3,365

3,186

25,250

25,300

3,373

2,954

3,373

3,194

25,300

25,350

3,380

2,961

3,380

3,201

25,350

25,400

3,388

2,969

3,388

3,209

25,400

25,450

3,395

2,976

3,395

3,216

25,450

25,500

3,403

2,984

3,403

3,224

25,500

25,550

3,410

2,991

3,410

3,231

25,550

25,600

3,418

2,999

3,418

3,239

25,600

25,650

3,425

3,006

3,425

3,246

25,650

25,700

3,433

3,014

3,433

3,254

25,700

25,750

3,440

3,021

3,440

3,261

25,750

25,800

3,448

3,029

3,448

3,269

25,800

25,850

3,455

3,036

3,455

3,276

25,850

25,900

3,463

3,044

3,463

3,284

25,900

25,950

3,470

3,051

3,470

3,291

25,950

26,000

3,478

3,059

3,478

3,299

26,000

26,000

26,050

3,485

3,066

3,485

3,306

26,050

26,100

3,493

3,074

3,493

3,314

26,100

26,150

3,500

3,081

3,500

3,321

26,150

26,200

3,508

3,089

3,508

3,329

26,200

26,250

3,515

3,096

3,515

3,336

26,250

26,300

3,523

3,104

3,523

3,344

26,300

26,350

3,530

3,111

3,530

3,351

26,350

26,400

3,538

3,119

3,538

3,359

26,400

26,450

3,545

3,126

3,545

3,366

26,450

26,500

3,553

3,134

3,553

3,374

26,500

26,550

3,560

3,141

3,560

3,381

26,550

26,600

3,568

3,149

3,568

3,389

26,600

26,650

3,575

3,156

3,575

3,396

26,650

26,700

3,583

3,164

3,583

3,404

26,700

26,750

3,590

3,171

3,590

3,411

26,750

26,800

3,598

3,179

3,598

3,419

26,800

26,850

3,605

3,186

3,605

3,426

26,850

26,900

3,613

3,194

3,613

3,434

26,900

26,950

3,620

3,201

3,620

3,441

26,950

27,000

3,628

3,209

3,628

3,449

27,000

27,000

27,050

3,635

3,216

3,635

3,456

27,050

27,100

3,643

3,224

3,643

3,464

27,100

27,150

3,650

3,231

3,650

3,471

27,150

27,200

3,658

3,239

3,658

3,479

27,200

27,250

3,665

3,246

3,665

3,486

27,250

27,300

3,673

3,254

3,673

3,494

27,300

27,350

3,680

3,261

3,680

3,501

27,350

27,400

3,688

3,269

3,688

3,509

27,400

27,450

3,695

3,276

3,695

3,516

27,450

27,500

3,703

3,284

3,703

3,524

27,500

27,550

3,710

3,291

3,710

3,531

27,550

27,600

3,718

3,299

3,718

3,539

27,600

27,650

3,725

3,306

3,725

3,546

27,650

27,700

3,733

3,314

3,733

3,554

27,700

27,750

3,740

3,321

3,740

3,561

27,750

27,800

3,748

3,329

3,748

3,569

27,800

27,850

3,755

3,336

3,755

3,576

27,850

27,900

3,763

3,344

3,763

3,584

27,900

27,950

3,770

3,351

3,770

3,591

27,950

28,000

3,778

3,359

3,778

3,599

28,000

28,000

28,050

3,785

3,366

3,785

3,606

28,050

28,100

3,793

3,374

3,793

3,614

28,100

28,150

3,800

3,381

3,800

3,621

28,150

28,200

3,808

3,389

3,808

3,629

28,200

28,250

3,815

3,396

3,815

3,636

28,250

28,300

3,823

3,404

3,823

3,644

28,300

28,350

3,830

3,411

3,830

3,651

28,350

28,400

3,838

3,419

3,838

3,659

28,400

28,450

3,845

3,426

3,845

3,666

28,450

28,500

3,853

3,434

3,853

3,674

28,500

28,550

3,860

3,441

3,860

3,681

28,550

28,600

3,868

3,449

3,868

3,689

28,600

28,650

3,875

3,456

3,875

3,696

28,650

28,700

3,883

3,464

3,883

3,704

28,700

28,750

3,890

3,471

3,890

3,711

28,750

28,800

3,898

3,479

3,898

3,719

28,800

28,850

3,905

3,486

3,905

3,726

28,850

28,900

3,913

3,494

3,913

3,734

28,900

28,950

3,920

3,501

3,920

3,741

28,950

29,000

3,928

3,509

3,928

3,749

29,000

29,000

29,050

3,935

3,516

3,935

3,756

29,050

29,100

3,943

3,524

3,943

3,764

29,100

29,150

3,950

3,531

3,950

3,771

29,150

29,200

3,958

3,539

3,958

3,779

29,200

29,250

3,965

3,546

3,965

3,786

29,250

29,300

3,973

3,554

3,973

3,794

29,300

29,350

3,980

3,561

3,980

3,801

29,350

29,400

3,988

3,569

3,988

3,809

29,400

29,450

3,995

3,576

3,995

3,816

29,450

29,500

4,003

3,584

4,003

3,824

29,500

29,550

4,010

3,591

4,010

3,831

29,550

29,600

4,018

3,599

4,018

3,839

29,600

29,650

4,025

3,606

4,025

3,846

29,650

29,700

4,033

3,614

4,033

3,854

29,700

29,750

4,040

3,621

4,040

3,861

29,750

29,800

4,048

3,629

4,048

3,869

29,800

29,850

4,055

3,636

4,055

3,876

29,850

29,900

4,063

3,644

4,063

3,884

29,900

29,950

4,070

3,651

4,070

3,891

29,950

30,000

4,078

3,659

4,078

3,899

30,000

30,000

30,050

4,085

3,666

4,085

3,906

30,050

30,100

4,093

3,674

4,093

3,914

30,100

30,150

4,100

3,681

4,100

3,921

30,150

30,200

4,108

3,689

4,108

3,929

30,200

30,250

4,115

3,696

4,115

3,936

30,250

30,300

4,123

3,704

4,123

3,944

30,300

30,350

4,130

3,711

4,130

3,951

30,350

30,400

4,138

3,719

4,138

3,959

30,400

30,450

4,145

3,726

4,145

3,966

30,450

30,500

4,153

3,734

4,153

3,974

30,500

30,550

4,160

3,741

4,160

3,981

30,550

30,600

4,168

3,749

4,168

3,989

30,600

30,650

4,175

3,756

4,175

3,996

30,650

30,700

4,183

3,764

4,183

4,004

30,700

30,750

4,190

3,771

4,190

4,011

30,750

30,800

4,198

3,779

4,198

4,019

30,800

30,850

4,205

3,786

4,205

4,026

30,850

30,900

4,213

3,794

4,213

4,034

30,900

30,950

4,220

3,801

4,220

4,041

30,950

31,000

4,228

3,809

4,228

4,049

31,000

31,000

31,050

4,235

3,816

4,235

4,056

31,050

31,100

4,243

3,824

4,243

4,064

31,100

31,150

4,250

3,831

4,250

4,071

31,150

31,200

4,258

3,839

4,258

4,079

31,200

31,250

4,265

3,846

4,265

4,086

31,250

31,300

4,273

3,854

4,273

4,094

31,300

31,350

4,280

3,861

4,280

4,101

31,350

31,400

4,288

3,869

4,288

4,109

31,400

31,450

4,295

3,876

4,295

4,116

31,450

31,500

4,303

3,884

4,303

4,124

31,500

31,550

4,310

3,891

4,310

4,131

31,550

31,600

4,318

3,899

4,318

4,139

31,600

31,650

4,325

3,906

4,325

4,146

31,650

31,700

4,333

3,914

4,333

4,154

31,700

31,750

4,340

3,921

4,340

4,161

31,750

31,800

4,348

3,929

4,348

4,169

31,800

31,850

4,355

3,936

4,355

4,176

31,850

31,900

4,363

3,944

4,363

4,184

31,900

31,950

4,370

3,951

4,370

4,191

31,950

32,000

4,378

3,959

4,378

4,199

32,000

32,000

32,050

4,385

3,966

4,385

4,206

32,050

32,100

4,393

3,974

4,393

4,214

32,100

32,150

4,400

3,981

4,400

4,221

32,150

32,200

4,408

3,989

4,408

4,229

32,200

32,250

4,415

3,996

4,415

4,236

32,250

32,300

4,423

4,004

4,423

4,244

32,300

32,350

4,430

4,011

4,430

4,251

32,350

32,400

4,438

4,019

4,438

4,259

32,400

32,450

4,445

4,026

4,445

4,266

32,450

32,500

4,453

4,034

4,453

4,274

32,500

32,550

4,460

4,041

4,460

4,281

32,550

32,600

4,468

4,049

4,468

4,289

32,600

32,650

4,475

4,056

4,475

4,296

32,650

32,700

4,483

4,064

4,483

4,304

32,700

32,750

4,490

4,071

4,490

4,311

32,750

32,800

4,498

4,079

4,498

4,319

32,800

32,850

4,505

4,086

4,505

4,326

32,850

32,900

4,513

4,094

4,513

4,334

32,900

32,950

4,520

4,101

4,520

4,341

32,950

33,000

4,528

4,109

4,528

4,349

33,000

33,000

33,050

4,535

4,116

4,535

4,356

33,050

33,100

4,543

4,124

4,543

4,364

33,100

33,150

4,550

4,131

4,550

4,371

33,150

33,200

4,558

4,139

4,558

4,379

33,200

33,250

4,565

4,146

4,565

4,386

33,250

33,300

4,573

4,154

4,573

4,394

33,300

33,350

4,580

4,161

4,580

4,401

33,350

33,400

4,588

4,169

4,588

4,409

33,400

33,450

4,595

4,176

4,595

4,416

33,450

33,500

4,603

4,184

4,603

4,424

33,500

33,550

4,610

4,191

4,610

4,431

33,550

33,600

4,618

4,199

4,618

4,439

33,600

33,650

4,625

4,206

4,625

4,446

33,650

33,700

4,633

4,214

4,633

4,454

33,700

33,750

4,640

4,221

4,640

4,461

33,750

33,800

4,648

4,229

4,648

4,469

33,800

33,850

4,655

4,236

4,655

4,476

33,850

33,900

4,663

4,244

4,663

4,484

33,900

33,950

4,670

4,251

4,670

4,491

33,950

34,000

4,678

4,259

4,678

4,499

34,000

34,000

34,050

4,688

4,266

4,688

4,506

34,050

34,100

4,700

4,274

4,700

4,514

34,100

34,150

4,713

4,281

4,713

4,521

34,150

34,200

4,725

4,289

4,725

4,529

34,200

34,250

4,738

4,296

4,738

4,536

34,250

34,300

4,750

4,304

4,750

4,544

34,300

34,350

4,763

4,311

4,763

4,551

34,350

34,400

4,775

4,319

4,775

4,559

34,400

34,450

4,788

4,326

4,788

4,566

34,450

34,500

4,800

4,334

4,800

4,574

34,500

34,550

4,813

4,341

4,813

4,581

34,550

34,600

4,825

4,349

4,825

4,589

34,600

34,650

4,838

4,356

4,838

4,596

34,650

34,700

4,850

4,364

4,850

4,604

34,700

34,750

4,863

4,371

4,863

4,611

34,750

34,800

4,875

4,379

4,875

4,619

34,800

34,850

4,888

4,386

4,888

4,626

34,850

34,900

4,900

4,394

4,900

4,634

34,900

34,950

4,913

4,401

4,913

4,641

34,950

35,000

4,925

4,409

4,925

4,649

35,000

35,000

35,050

4,938

4,416

4,938

4,656

35,050

35,100

4,950

4,424

4,950

4,664

35,100

35,150

4,963

4,431

4,963

4,671

35,150

35,200

4,975

4,439

4,975

4,679

35,200

35,250

4,988

4,446

4,988

4,686

35,250

35,300

5,000

4,454

5,000

4,694

35,300

35,350

5,013

4,461

5,013

4,701

35,350

35,400

5,025

4,469

5,025

4,709

35,400

35,450

5,038

4,476

5,038

4,716

35,450

35,500

5,050

4,484

5,050

4,724

35,500

35,550

5,063

4,491

5,063

4,731

35,550

35,600

5,075

4,499

5,075

4,739

35,600

35,650

5,088

4,506

5,088

4,746

35,650

35,700

5,100

4,514

5,100

4,754

35,700

35,750

5,113

4,521

5,113

4,761

35,750

35,800

5,125

4,529

5,125

4,769

35,800

35,850

5,138

4,536

5,138

4,776

35,850

35,900

5,150

4,544

5,150

4,784

35,900

35,950

5,163

4,551

5,163

4,791

35,950

36,000

5,175

4,559

5,175

4,799

36,000

36,000

36,050

5,188

4,566

5,188

4,806

36,050

36,100

5,200

4,574

5,200

4,814

36,100

36,150

5,213

4,581

5,213

4,821

36,150

36,200

5,225

4,589

5,225

4,829

36,200

36,250

5,238

4,596

5,238

4,836

36,250

36,300

5,250

4,604

5,250

4,844

36,300

36,350

5,263

4,611

5,263

4,851

36,350

36,400

5,275

4,619

5,275

4,859

36,400

36,450

5,288

4,626

5,288

4,866

36,450

36,500

5,300

4,634

5,300

4,874

36,500

36,550

5,313

4,641

5,313

4,881

36,550

36,600

5,325

4,649

5,325

4,889

36,600

36,650

5,338

4,656

5,338

4,896

36,650

36,700

5,350

4,664

5,350

4,904

36,700

36,750

5,363

4,671

5,363

4,911

36,750

36,800

5,375

4,679

5,375

4,919

36,800

36,850

5,388

4,686

5,388

4,926

36,850

36,900

5,400

4,694

5,400

4,934

36,900

36,950

5,413

4,701

5,413

4,941

36,950

37,000

5,425

4,709

5,425

4,949

37,000

37,000

37,050

5,438

4,716

5,438

4,956

37,050

37,100

5,450

4,724

5,450

4,964

37,100

37,150

5,463

4,731

5,463

4,971

37,150

37,200

5,475

4,739

5,475

4,979

37,200

37,250

5,488

4,746

5,488

4,986

37,250

37,300

5,500

4,754

5,500

4,994

37,300

37,350

5,513

4,761

5,513

5,001

37,350

37,400

5,525

4,769

5,525

5,009

37,400

37,450

5,538

4,776

5,538

5,016

37,450

37,500

5,550

4,784

5,550

5,024

37,500

37,550

5,563

4,791

5,563

5,031

37,550

37,600

5,575

4,799

5,575

5,039

37,600

37,650

5,588

4,806

5,588

5,046

37,650

37,700

5,600

4,814

5,600

5,054

37,700

37,750

5,613

4,821

5,613

5,061

37,750

37,800

5,625

4,829

5,625

5,069

37,800

37,850

5,638

4,836

5,638

5,076

37,850

37,900

5,650

4,844

5,650

5,084

37,900

37,950

5,663

4,851

5,663

5,091

37,950

38,000

5,675

4,859

5,675

5,099

38,000

38,000

38,050

5,688

4,866

5,688

5,106

38,050

38,100

5,700

4,874

5,700

5,114

38,100

38,150

5,713

4,881

5,713

5,121

38,150

38,200

5,725

4,889

5,725

5,129

38,200

38,250

5,738

4,896

5,738

5,136

38,250

38,300

5,750

4,904

5,750

5,144

38,300

38,350

5,763

4,911

5,763

5,151

38,350

38,400

5,775

4,919

5,775

5,159

38,400

38,450

5,788

4,926

5,788

5,166

38,450

38,500

5,800

4,934

5,800

5,174

38,500

38,550

5,813

4,941

5,813

5,181

38,550

38,600

5,825

4,949

5,825

5,189

38,600

38,650

5,838

4,956

5,838

5,196

38,650

38,700

5,850

4,964

5,850

5,204

38,700

38,750

5,863

4,971

5,863

5,211

38,750

38,800

5,875

4,979

5,875

5,219

38,800

38,850

5,888

4,986

5,888

5,226

38,850

38,900

5,900

4,994

5,900

5,234

38,900

38,950

5,913

5,001

5,913

5,241

38,950

39,000

5,925

5,009

5,925

5,249

39,000

39,000

39,050

5,938

5,016

5,938

5,256

39,050

39,100

5,950

5,024

5,950

5,264

39,100

39,150

5,963

5,031

5,963

5,271

39,150

39,200

5,975

5,039

5,975

5,279

39,200

39,250

5,988

5,046

5,988

5,286

39,250

39,300

6,000

5,054

6,000

5,294

39,300

39,350

6,013

5,061

6,013

5,301

39,350

39,400

6,025

5,069

6,025

5,309

39,400

39,450

6,038

5,076

6,038

5,316

39,450

39,500

6,050

5,084

6,050

5,324

39,500

39,550

6,063

5,091

6,063

5,331

39,550

39,600

6,075

5,099

6,075

5,339

39,600

39,650

6,088

5,106

6,088

5,346

39,650

39,700

6,100

5,114

6,100

5,354

39,700

39,750

6,113

5,121

6,113

5,361

39,750

39,800

6,125

5,129

6,125

5,369

39,800

39,850

6,138

5,136

6,138

5,376

39,850

39,900

6,150

5,144

6,150

5,384

39,900

39,950

6,163

5,151

6,163

5,391

39,950

40,000

6,175

5,159

6,175

5,399

40,000

40,000

40,050

6,188

5,166

6,188

5,406

40,050

40,100

6,200

5,174

6,200

5,414

40,100

40,150

6,213

5,181

6,213

5,421

40,150

40,200

6,225

5,189

6,225

5,429

40,200

40,250

6,238

5,196

6,238

5,436

40,250

40,300

6,250

5,204

6,250

5,444

40,300

40,350

6,263

5,211

6,263

5,451

40,350

40,400

6,275

5,219

6,275

5,459

40,400

40,450

6,288

5,226

6,288

5,466

40,450

40,500

6,300

5,234

6,300

5,474

40,500

40,550

6,313

5,241

6,313

5,481

40,550

40,600

6,325

5,249

6,325

5,489

40,600

40,650

6,338

5,256

6,338

5,496

40,650

40,700

6,350

5,264

6,350

5,504

40,700

40,750

6,363

5,271

6,363

5,511

40,750

40,800

6,375

5,279

6,375

5,519

40,800

40,850

6,388

5,286

6,388

5,526

40,850

40,900

6,400

5,294

6,400

5,534

40,900

40,950

6,413

5,301

6,413

5,541

40,950

41,000

6,425

5,309

6,425

5,549

41,000

41,000

41,050

6,438

5,316

6,438

5,556

41,050

41,100

6,450

5,324

6,450

5,564

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9,763

7,311

9,763

8,429

54,350

54,400

9,775

7,319

9,775

8,441

54,400

54,450

9,788

7,326

9,788

8,454

54,450

54,500

9,800

7,334

9,800

8,466

54,500

54,550

9,813

7,341

9,813

8,479

54,550

54,600

9,825

7,349

9,825

8,491

54,600

54,650

9,838

7,356

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8,504

54,650

54,700

9,850

7,364

9,850

8,516

54,700

54,750

9,863

7,371

9,863

8,529

54,750

54,800

9,875

7,379

9,875

8,541

54,800

54,850

9,888

7,386

9,888

8,554

54,850

54,900

9,900

7,394

9,900

8,566

54,900

54,950

9,913

7,401

9,913

8,579

54,950

55,000

9,925

7,409

9,925

8,591

55,000

55,000

55,050

9,938

7,416

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8,604

55,050

55,100

9,950

7,424

9,950

8,616

55,100

55,150

9,963

7,431

9,963

8,629

55,150

55,200

9,975

7,439

9,975

8,641

55,200

55,250

9,988

7,446

9,988

8,654

55,250

55,300

10,000

7,454

10,000

8,666

55,300

55,350

10,013

7,461

10,013

8,679

55,350

55,400

10,025

7,469

10,025

8,691

55,400

55,450

10,038

7,476

10,038

8,704

55,450

55,500

10,050

7,484

10,050

8,716

55,500

55,550

10,063

7,491

10,063

8,729

55,550

55,600

10,075

7,499

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8,741

55,600

55,650

10,088

7,506

10,088

8,754

55,650

55,700

10,100

7,514

10,100

8,766

55,700

55,750

10,113

7,521

10,113

8,779

55,750

55,800

10,125

7,529

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8,791

55,800

55,850

10,138

7,536

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8,804

55,850

55,900

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7,544

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8,816

55,900

55,950

10,163

7,551

10,163

8,829

55,950

56,000

10,175

7,559

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8,841

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56,000

56,050

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56,100

10,200

7,574

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8,866

56,100

56,150

10,213

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10,225

7,589

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8,891

56,200

56,250

10,238

7,596

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8,904

56,250

56,300

10,250

7,604

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8,916

56,300

56,350

10,263

7,611

10,263

8,929

56,350

56,400

10,275

7,619

10,275

8,941

56,400

56,450

10,288

7,626

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8,954

56,450

56,500

10,300

7,634

10,300

8,966

56,500

56,550

10,313

7,641

10,313

8,979

56,550

56,600

10,325

7,649

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8,991

56,600

56,650

10,338

7,656

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9,004

56,650

56,700

10,350

7,664

10,350

9,016

56,700

56,750

10,363

7,671

10,363

9,029

56,750

56,800

10,375

7,679

10,375

9,041

56,800

56,850

10,388

7,686

10,388

9,054

56,850

56,900

10,400

7,694

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9,066

56,900

56,950

10,413

7,701

10,413

9,079

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57,000

10,425

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9,091

57,000

57,000

57,050

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7,716

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57,100

10,450

7,724

10,450

9,116

57,100

57,150

10,463

7,731

10,463

9,129

57,150

57,200

10,475

7,739

10,475

9,141

57,200

57,250

10,488

7,746

10,488

9,154

57,250

57,300

10,500

7,754

10,500

9,166

57,300

57,350

10,513

7,761

10,513

9,179

57,350

57,400

10,525

7,769

10,525

9,191

57,400

57,450

10,538

7,776

10,538

9,204

57,450

57,500

10,550

7,784

10,550

9,216

57,500

57,550

10,563

7,791

10,563

9,229

57,550

57,600

10,575

7,799

10,575

9,241

57,600

57,650

10,588

7,806

10,588

9,254

57,650

57,700

10,600

7,814

10,600

9,266

57,700

57,750

10,613

7,821

10,613

9,279

57,750

57,800

10,625

7,829

10,625

9,291

57,800

57,850

10,638

7,836

10,638

9,304

57,850

57,900

10,650

7,844

10,650

9,316

57,900

57,950

10,663

7,851

10,663

9,329

57,950

58,000

10,675

7,859

10,675

9,341

58,000

58,000

58,050

10,688

7,866

10,688

9,354

58,050

58,100

10,700

7,874

10,700

9,366

58,100

58,150

10,713

7,881

10,713

9,379

58,150

58,200

10,725

7,889

10,725

9,391

58,200

58,250

10,738

7,896

10,738

9,404

58,250

58,300

10,750

7,904

10,750

9,416

58,300

58,350

10,763

7,911

10,763

9,429

58,350

58,400

10,775

7,919

10,775

9,441

58,400

58,450

10,788

7,926

10,788

9,454

58,450

58,500

10,800

7,934

10,800

9,466

58,500

58,550

10,813

7,941

10,813

9,479

58,550

58,600

10,825

7,949

10,825

9,491

58,600

58,650

10,838

7,956

10,838

9,504

58,650

58,700

10,850

7,964

10,850

9,516

58,700

58,750

10,863

7,971

10,863

9,529

58,750

58,800

10,875

7,979

10,875

9,541

58,800

58,850

10,888

7,986

10,888

9,554

58,850

58,900

10,900

7,994

10,900

9,566

58,900

58,950

10,913

8,001

10,913

9,579

58,950

59,000

10,925

8,009

10,925

9,591

59,000

59,000

59,050

10,938

8,016

10,938

9,604

59,050

59,100

10,950

8,024

10,950

9,616

59,100

59,150

10,963

8,031

10,963

9,629

59,150

59,200

10,975

8,039

10,975

9,641

59,200

59,250

10,988

8,046

10,988

9,654

59,250

59,300

11,000

8,054

11,000

9,666

59,300

59,350

11,013

8,061

11,013

9,679

59,350

59,400

11,025

8,069

11,025

9,691

59,400

59,450

11,038

8,076

11,038

9,704

59,450

59,500

11,050

8,084

11,050

9,716

59,500

59,550

11,063

8,091

11,063

9,729

59,550

59,600

11,075

8,099

11,075

9,741

59,600

59,650

11,088

8,106

11,088

9,754

59,650

59,700

11,100

8,114

11,100

9,766

59,700

59,750

11,113

8,121

11,113

9,779

59,750

59,800

11,125

8,129

11,125

9,791

59,800

59,850

11,138

8,136

11,138

9,804

59,850

59,900

11,150

8,144

11,150

9,816

59,900

59,950

11,163

8,151

11,163

9,829

59,950

60,000

11,175

8,159

11,175

9,841

60,000

60,000

60,050

11,188

8,166

11,188

9,854

60,050

60,100

11,200

8,174

11,200

9,866

60,100

60,150

11,213

8,181

11,213

9,879

60,150

60,200

11,225

8,189

11,225

9,891

60,200

60,250

11,238

8,196

11,238

9,904

60,250

60,300

11,250

8,204

11,250

9,916

60,300

60,350

11,263

8,211

11,263

9,929

60,350

60,400

11,275

8,219

11,275

9,941

60,400

60,450

11,288

8,226

11,288

9,954

60,450

60,500

11,300

8,234

11,300

9,966

60,500

60,550

11,313

8,241

11,313

9,979

60,550

60,600

11,325

8,249

11,325

9,991

60,600

60,650

11,338

8,256

11,338

10,004

60,650

60,700

11,350

8,264

11,350

10,016

60,700

60,750

11,363

8,271

11,363

10,029

60,750

60,800

11,375

8,279

11,375

10,041

60,800

60,850

11,388

8,286

11,388

10,054

60,850

60,900

11,400

8,294

11,400

10,066

60,900

60,950

11,413

8,301

11,413

10,079

60,950

61,000

11,425

8,309

11,425

10,091

61,000

61,000

61,050

11,438

8,316

11,438

10,104

61,050

61,100

11,450

8,324

11,450

10,116

61,100

61,150

11,463

8,331

11,463

10,129

61,150

61,200

11,475

8,339

11,475

10,141

61,200

61,250

11,488

8,346

11,488

10,154

61,250

61,300

11,500

8,354

11,500

10,166

61,300

61,350

11,513

8,361

11,513

10,179

61,350

61,400

11,525

8,369

11,525

10,191

61,400

61,450

11,538

8,376

11,538

10,204

61,450

61,500

11,550

8,384

11,550

10,216

61,500

61,550

11,563

8,391

11,563

10,229

61,550

61,600

11,575

8,399

11,575

10,241

61,600

61,650

11,588

8,406

11,588

10,254

61,650

61,700

11,600

8,414

11,600

10,266

61,700

61,750

11,613

8,421

11,613

10,279

61,750

61,800

11,625

8,429

11,625

10,291

61,800

61,850

11,638

8,436

11,638

10,304

61,850

61,900

11,650

8,444

11,650

10,316

61,900

61,950

11,663

8,451

11,663

10,329

61,950

62,000

11,675

8,459

11,675

10,341

62,000

62,000

62,050

11,688

8,466

11,688

10,354

62,050

62,100

11,700

8,474

11,700

10,366

62,100

62,150

11,713

8,481

11,713

10,379

62,150

62,200

11,725

8,489

11,725

10,391

62,200

62,250

11,738

8,496

11,738

10,404

62,250

62,300

11,750

8,504

11,750

10,416

62,300

62,350

11,763

8,511

11,763

10,429

62,350

62,400

11,775

8,519

11,775

10,441

62,400

62,450

11,788

8,526

11,788

10,454

62,450

62,500

11,800

8,534

11,800

10,466

62,500

62,550

11,813

8,541

11,813

10,479

62,550

62,600

11,825

8,549

11,825

10,491

62,600

62,650

11,838

8,556

11,838

10,504

62,650

62,700

11,850

8,564

11,850

10,516

62,700

62,750

11,863

8,571

11,863

10,529

62,750

62,800

11,875

8,579

11,875

10,541

62,800

62,850

11,888

8,586

11,888

10,554

62,850

62,900

11,900

8,594

11,900

10,566

62,900

62,950

11,913

8,601

11,913

10,579

62,950

63,000

11,925

8,609

11,925

10,591

63,000

63,000

63,050

11,938

8,616

11,938

10,604

63,050

63,100

11,950

8,624

11,950

10,616

63,100

63,150

11,963

8,631

11,963

10,629

63,150

63,200

11,975

8,639

11,975

10,641

63,200

63,250

11,988

8,646

11,988

10,654

63,250

63,300

12,000

8,654

12,000

10,666

63,300

63,350

12,013

8,661

12,013

10,679

63,350

63,400

12,025

8,669

12,025

10,691

63,400

63,450

12,038

8,676

12,038

10,704

63,450

63,500

12,050

8,684

12,050

10,716

63,500

63,550

12,063

8,691

12,063

10,729

63,550

63,600

12,075

8,699

12,075

10,741

63,600

63,650

12,088

8,706

12,088

10,754

63,650

63,700

12,100

8,714

12,100

10,766

63,700

63,750

12,113

8,721

12,113

10,779

63,750

63,800

12,125

8,729

12,125

10,791

63,800

63,850

12,138

8,736

12,138

10,804

63,850

63,900

12,150

8,744

12,150

10,816

63,900

63,950

12,163

8,751

12,163

10,829

63,950

64,000

12,175

8,759

12,175

10,841

64,000

64,000

64,050

12,188

8,766

12,188

10,854

64,050

64,100

12,200

8,774

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10,866

64,100

64,150

12,213

8,781

12,213

10,879

64,150

64,200

12,225

8,789

12,225

10,891

64,200

64,250

12,238

8,796

12,238

10,904

64,250

64,300

12,250

8,804

12,250

10,916

64,300

64,350

12,263

8,811

12,263

10,929

64,350

64,400

12,275

8,819

12,275

10,941

64,400

64,450

12,288

8,826

12,288

10,954

64,450

64,500

12,300

8,834

12,300

10,966

64,500

64,550

12,313

8,841

12,313

10,979

64,550

64,600

12,325

8,849

12,325

10,991

64,600

64,650

12,338

8,856

12,338

11,004

64,650

64,700

12,350

8,864

12,350

11,016

64,700

64,750

12,363

8,871

12,363

11,029

64,750

64,800

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11,041

64,800

64,850

12,388

8,886

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11,054

64,850

64,900

12,400

8,894

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11,066

64,900

64,950

12,413

8,901

12,413

11,079

64,950

65,000

12,425

8,909

12,425

11,091

65,000

65,000

65,050

12,438

8,916

12,438

11,104

65,050

65,100

12,450

8,924

12,450

11,116

65,100

65,150

12,463

8,931

12,463

11,129

65,150

65,200

12,475

8,939

12,475

11,141

65,200

65,250

12,488

8,946

12,488

11,154

65,250

65,300

12,500

8,954

12,500

11,166

65,300

65,350

12,513

8,961

12,513

11,179

65,350

65,400

12,525

8,969

12,525

11,191

65,400

65,450

12,538

8,976

12,538

11,204

65,450

65,500

12,550

8,984

12,550

11,216

65,500

65,550

12,563

8,991

12,563

11,229

65,550

65,600

12,575

8,999

12,575

11,241

65,600

65,650

12,588

9,006

12,588

11,254

65,650

65,700

12,600

9,014

12,600

11,266

65,700

65,750

12,613

9,021

12,613

11,279

65,750

65,800

12,625

9,029

12,625

11,291

65,800

65,850

12,638

9,036

12,638

11,304

65,850

65,900

12,650

9,044

12,650

11,316

65,900

65,950

12,663

9,051

12,663

11,329

65,950

66,000

12,675

9,059

12,675

11,341

66,000

66,000

66,050

12,688

9,066

12,688

11,354

66,050

66,100

12,700

9,074

12,700

11,366

66,100

66,150

12,713

9,081

12,713

11,379

66,150

66,200

12,725

9,089

12,725

11,391

66,200

66,250

12,738

9,096

12,738

11,404

66,250

66,300

12,750

9,104

12,750

11,416

66,300

66,350

12,763

9,111

12,763

11,429

66,350

66,400

12,775

9,119

12,775

11,441

66,400

66,450

12,788

9,126

12,788

11,454

66,450

66,500

12,800

9,134

12,800

11,466

66,500

66,550

12,813

9,141

12,813

11,479

66,550

66,600

12,825

9,149

12,825

11,491

66,600

66,650

12,838

9,156

12,838

11,504

66,650

66,700

12,850

9,164

12,850

11,516

66,700

66,750

12,863

9,171

12,863

11,529

66,750

66,800

12,875

9,179

12,875

11,541

66,800

66,850

12,888

9,186

12,888

11,554

66,850

66,900

12,900

9,194

12,900

11,566

66,900

66,950

12,913

9,201

12,913

11,579

66,950

67,000

12,925

9,209

12,925

11,591

67,000

67,000

67,050

12,938

9,216

12,938

11,604

67,050

67,100

12,950

9,224

12,950

11,616

67,100

67,150

12,963

9,231

12,963

11,629

67,150

67,200

12,975

9,239

12,975

11,641

67,200

67,250

12,988

9,246

12,988

11,654

67,250

67,300

13,000

9,254

13,000

11,666

67,300

67,350

13,013

9,261

13,013

11,679

67,350

67,400

13,025

9,269

13,025

11,691

67,400

67,450

13,038

9,276

13,038

11,704

67,450

67,500

13,050

9,284

13,050

11,716

67,500

67,550

13,063

9,291

13,063

11,729

67,550

67,600

13,075

9,299

13,075

11,741

67,600

67,650

13,088

9,306

13,088

11,754

67,650

67,700

13,100

9,314

13,100

11,766

67,700

67,750

13,113

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14,913

11,094

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74,950

75,000

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11,319

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16,319

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16,250

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16,669

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80,550

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16,338

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12,544

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16,375

12,556

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16,388

12,569

16,753

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12,581

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15,066

80,900

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16,413

12,594

16,781

15,079

80,950

81,000

16,425

12,606

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20,092

15,919

20,505

18,404

94,250

94,300

20,106

15,931

20,519

18,416

94,300

94,350

20,120

15,944

20,533

18,429

94,350

94,400

20,134

15,956

20,547

18,441

94,400

94,450

20,148

15,969

20,561

18,454

94,450

94,500

20,162

15,981

20,575

18,466

94,500

94,550

20,176

15,994

20,589

18,479

94,550

94,600

20,190

16,006

20,603

18,491

94,600

94,650

20,204

16,019

20,617

18,504

94,650

94,700

20,218

16,031

20,631

18,516

94,700

94,750

20,232

16,044

20,645

18,529

94,750

94,800

20,246

16,056

20,659

18,541

94,800

94,850

20,260

16,069

20,673

18,554

94,850

94,900

20,274

16,081

20,687

18,566

94,900

94,950

20,288

16,094

20,701

18,579

94,950

95,000

20,302

16,106

20,715

18,591

95,000

95,000

95,050

20,316

16,119

20,729

18,604

95,050

95,100

20,330

16,131

20,743

18,616

95,100

95,150

20,344

16,144

20,757

18,629

95,150

95,200

20,358

16,156

20,771

18,641

95,200

95,250

20,372

16,169

20,785

18,654

95,250

95,300

20,386

16,181

20,799

18,666

95,300

95,350

20,400

16,194

20,813

18,679

95,350

95,400

20,414

16,206

20,827

18,691

95,400

95,450

20,428

16,219

20,841

18,704

95,450

95,500

20,442

16,231

20,855

18,716

95,500

95,550

20,456

16,244

20,869

18,729

95,550

95,600

20,470

16,256

20,883

18,741

95,600

95,650

20,484

16,269

20,897

18,754

95,650

95,700

20,498

16,281

20,911

18,766

95,700

95,750

20,512

16,294

20,925

18,779

95,750

95,800

20,526

16,306

20,939

18,791

95,800

95,850

20,540

16,319

20,953

18,804

95,850

95,900

20,554

16,331

20,967

18,816

95,900

95,950

20,568

16,344

20,981

18,829

95,950

96,000

20,582

16,356

20,995

18,841

96,000

96,000

96,050

20,596

16,369

21,009

18,854

96,050

96,100

20,610

16,381

21,023

18,866

96,100

96,150

20,624

16,394

21,037

18,879

96,150

96,200

20,638

16,406

21,051

18,891

96,200

96,250

20,652

16,419

21,065

18,904

96,250

96,300

20,666

16,431

21,079

18,916

96,300

96,350

20,680

16,444

21,093

18,929

96,350

96,400

20,694

16,456

21,107

18,941

96,400

96,450

20,708

16,469

21,121

18,954

96,450

96,500

20,722

16,481

21,135

18,966

96,500

96,550

20,736

16,494

21,149

18,979

96,550

96,600

20,750

16,506

21,163

18,991

96,600

96,650

20,764

16,519

21,177

19,004

96,650

96,700

20,778

16,531

21,191

19,016

96,700

96,750

20,792

16,544

21,205

19,029

96,750

96,800

20,806

16,556

21,219

19,041

96,800

96,850

20,820

16,569

21,233

19,054

96,850

96,900

20,834

16,581

21,247

19,066

96,900

96,950

20,848

16,594

21,261

19,079

96,950

97,000

20,862

16,606

21,275

19,091

97,000

97,000

97,050

20,876

16,619

21,289

19,104

97,050

97,100

20,890

16,631

21,303

19,116

97,100

97,150

20,904

16,644

21,317

19,129

97,150

97,200

20,918

16,656

21,331

19,141

97,200

97,250

20,932

16,669

21,345

19,154

97,250

97,300

20,946

16,681

21,359

19,166

97,300

97,350

20,960

16,694

21,373

19,179

97,350

97,400

20,974

16,706

21,387

19,191

97,400

97,450

20,988

16,719

21,401

19,204

97,450

97,500

21,002

16,731

21,415

19,216

97,500

97,550

21,016

16,744

21,429

19,229

97,550

97,600

21,030

16,756

21,443

19,241

97,600

97,650

21,044

16,769

21,457

19,254

97,650

97,700

21,058

16,781

21,471

19,266

97,700

97,750

21,072

16,794

21,485

19,279

97,750

97,800

21,086

16,806

21,499

19,291

97,800

97,850

21,100

16,819

21,513

19,304

97,850

97,900

21,114

16,831

21,527

19,316

97,900

97,950

21,128

16,844

21,541

19,329

97,950

98,000

21,142

16,856

21,555

19,341

98,000

98,000

98,050

21,156

16,869

21,569

19,354

98,050

98,100

21,170

16,881

21,583

19,366

98,100

98,150

21,184

16,894

21,597

19,379

98,150

98,200

21,198

16,906

21,611

19,391

98,200

98,250

21,212

16,919

21,625

19,404

98,250

98,300

21,226

16,931

21,639

19,416

98,300

98,350

21,240

16,944

21,653

19,429

98,350

98,400

21,254

16,956

21,667

19,441

98,400

98,450

21,268

16,969

21,681

19,454

98,450

98,500

21,282

16,981

21,695

19,466

98,500

98,550

21,296

16,994

21,709

19,479

98,550

98,600

21,310

17,006

21,723

19,491

98,600

98,650

21,324

17,019

21,737

19,504

98,650

98,700

21,338

17,031

21,751

19,516

98,700

98,750

21,352

17,044

21,765

19,529

98,750

98,800

21,366

17,056

21,779

19,541

98,800

98,850

21,380

17,069

21,793

19,554

98,850

98,900

21,394

17,081

21,807

19,566

98,900

98,950

21,408

17,094

21,821

19,579

98,950

99,000

21,422

17,106

21,835

19,591

99,000

99,000

99,050

21,436

17,119

21,849

19,604

99,050

99,100

21,450

17,131

21,863

19,616

99,100

99,150

21,464

17,144

21,877

19,629

99,150

99,200

21,478

17,156

21,891

19,641

99,200

99,250

21,492

17,169

21,905

19,654

99,250

99,300

21,506

17,181

21,919

19,666

99,300

99,350

21,520

17,194

21,933

19,679

99,350

99,400

21,534

17,206

21,947

19,691

99,400

99,450

21,548

17,219

21,961

19,704

99,450

99,500

21,562

17,231

21,975

19,716

99,500

99,550

21,576

17,244

21,989

19,729

99,550

99,600

21,590

17,256

22,003

19,741

99,600

99,650

21,604

17,269

22,017

19,754

99,650

99,700

21,618

17,281

22,031

19,766

99,700

99,750

21,632

17,294

22,045

19,779

99,750

99,800

21,646

17,306

22,059

19,791

99,800

99,850

21,660

17,319

22,073

19,804

99,850

99,900

21,674

17,331

22,087

19,816

99,900

99,950

21,688

17,344

22,101

19,829

99,950

100,000

21,702

17,356

22,115

19,841

$100,000

or over —

use the Tax

Computation

Worksheet

on page

2010 Tax Computation Worksheet—Line 44

See the instructions for line 44 on page 35 to see if you must use the worksheet below to figure your tax.

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.

If line 43 is—

(a)

Enter the amount from line 43

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Tax.

Subtract (d) from (c). Enter the result here and on Form 1040, line 44

At least $100,000 but not over $171,850

$

× 28% (.28)

$

$ 6,290.75

$

Over $171,850 but not over $373,650

$

× 33% (.33)

$

$ 14,883.25

$

Over $373,650

$

× 35% (.35)

$

$22,356.25

$

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.

Taxable income.

If line 43 is—

(a)

Enter the amount from line 43

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Tax.

Subtract (d) from (c). Enter the result here and on Form 1040, line 44

At least $100,000 but not over $137,300

$

× 25% (.25)

$

$ 7,637.50

$

Over $137,300 but not over $209,250

$

× 28% (.28)

$

$ 11,756.50

$

Over $209,250 but not over $373,650

$

× 33% (.33)

$

$ 22,219.00

$

Over $373,650

$

× 35% (.35)

$

$ 29,692.00

$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.

If line 43 is—

(a)

Enter the amount from line 43

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Tax.

Subtract (d) from (c). Enter the result here and on Form 1040, line 44

At least $100,000 but not over $104,625

$

× 28% (.28)

$

$ 5,878.25

$

Over $104,625 but not over $186,825

$

× 33% (.33)

$

$ 11,109.50

$

Over $186,825

$

× 35% (.35)

$

$ 14,846.00

$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.

If line 43 is—

(a)

Enter the amount from line 43

(b)

Multiplication amount

(c)

Multiply

(a) by (b)

(d)

Subtraction amount

Tax.

Subtract (d) from (c). Enter the result here and on Form 1040, line 44

At least $100,000 but not over $117,650

$

× 25% (.25)

$

$ 5,152.50

$

Over $117,650 but not over $190,550

$

× 28% (.28)

$

$ 8,682.00

$

Over $190,550 but not over $373,650

$

× 33% (.33)

$

$ 18,209.50

$

Over $373,650

$

× 35% (.35)

$

$ 25,682.50

$

General Information

Introduction

How To Avoid Common Mistakes

Mistakes can delay your refund or result in notices being sent to you.

- Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4).

- Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or amount you owe.

- Be sure you used the correct method to figure your tax. See the instructions for line 44 on page 35.

- Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

- Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.

- If you live in an apartment, be sure to include your apartment number in your address.

- If you are taking the standard deduction, see pages 33 and 34 to be sure you entered the correct amount on line 40.

- If you received capital gain distributions but were not required to file Schedule D, make sure you checked the box on line 13.

- If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.

- Remember to sign and date Form 1040 and enter your occupation(s).

- Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return on page 73.

- If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 76 on page 71 for details.

- Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

What Are Your Rights as a Taxpayer?

You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.

Innocent Spouse Relief

Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but did not file a joint return and are now liable for an underpaid or understated tax. To request relief, you generally must file Form 8857 no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Do not file Form 8857 with your Form 1040. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.

Income Tax Withholding and Estimated Tax Payments for 2011

If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2011 pay. For details on how to complete Form W-4, see Pub. 919. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.

You can use the IRS Withholding Calculator at www.irs.gov/individuals, instead of Pub. 919 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding increased or decreased.

In general, you do not have to make estimated tax payments if you expect that your 2011 Form 1040 will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2011 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?

If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.

Secure Your Tax Records from Identity Theft

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

- Protect your SSN,

- Ensure your employer is protecting your SSN, and

- Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.

For more information, see Pub. 4535.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes.   Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.

How Do You Make a Gift To Reduce Debt Held By the Public?

If you wish to do so, make a check payable to “Bureau of the Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 71 for details on how to pay any tax you owe.

You may be able to deduct this gift on your 2011 tax return.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.

Amended Return

File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Need a Copy of Your Tax Return?

If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or 4506T-EZ or call us at 1-800-908-9946.

Death of a Taxpayer

If a taxpayer died before filing a return for 2010, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

If your spouse died in 2010 and you did not remarry in 2010, or if your spouse died in 2011 before filing a return for 2010, you can file a joint return. A joint return should show your spouse's 2010 income before death and your income for all of 2010. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.

The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer

If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use TeleTax topic 356 (see page 91) or see Pub. 559.

Past Due Returns

The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars help to make life easier for all citizens.

Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax returns and paying any tax due on time.

If you or someone you know needs to file past due tax returns, use TeleTax topic 153 (see page 90) or visit IRS.gov and click on “Individuals” for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instructions. For example, if you are filing a 2007 return in 2011, use the address on the last page of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

Other Ways To Get Help

Send Your Written Tax Questions to the IRS

You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 1-800-829-4059). Do not send questions with your return.

Research Your Tax Questions Online

You can find answers to many of your tax questions online in several ways by accessing www.irs.gov/help and then clicking on “Help With Tax Questions.” Here are some of the methods you may want to try.

- Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.

- Tax trails. This is an interactive section which asks questions you can answer by selecting “Yes” or “No.”

- Tax topics. This is an online version of the TeleTax topics listed on pages 90 and 91.

Interactive Tax Assistant (ITA).   The ITA provides answers to a limited number of tax law questions using a probe and response process. You can access the ITA at www.irs.gov/ita.

Free Help With Your Return

Free help in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and certified to prepare federal income tax returns by passing an IRS test. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers. The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax return preparation. VITA/TCE tax preparation sites must adhere to strict quality standards necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE locations nationwide. Volunteers will help you with claiming the credits and deductions you may be entitled to. If you are a member of the military, you can also get assistance on military tax benefits, such as combat zone tax benefits, at an office within your installation. For more information on these programs, go to IRS.gov and enter keyword “VITA” in the upper right corner. Or, call us at 1-800-829-1040. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.

When you go for help, take proof of identity and social security numbers (or individual taxpayer identification numbers) for your spouse, your dependents, and yourself. Take a copy of your 2009 tax return (if available), all your Forms W-2, 1099, and 1098 for 2010, and any other information about your 2010 income and expenses.

Everyday Tax Solutions

You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under “United States Government, Internal Revenue Service.”

IRS Videos

The IRS Video portal www.IRSvideos.gov contains video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.

Help for People With Disabilities

Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

Tax Services in Other Languages

To better serve taxpayers whose native language is not English, we have products and services in various languages.

For Spanish speaking taxpayers, we have:

- Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and

- www.irs.gov/espanol.

We also offer a Basic Tax Responsibilities CD/DVD in the following languages.

- Spanish.

- Chinese.

- Vietnamese.

- Korean.

- Russian.

To get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.

The IRS Taxpayer Assistance Centers provide over-the-phone interpreter assistance in more than 170 different languages. To find the number, see Everyday Tax Solutions above.

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 76.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing.   If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.   If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return.   In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at

www.irs.gov/irb/2010-17_IRB/ar13.html.

Other.   Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on some of these penalties.

Refund Information

You can go online to check the status of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed Form 5405, 8379, or 8839 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

Go to IRS.gov and click on Where's My Refund. Have a copy of your tax return handy. You will need to provide the following information from your return:

- Your social security number (or individual taxpayer identification number),

- Your filing status, and

- The exact whole dollar amount of your refund.

Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

If you do not have Internet access, call:

- 1-800-829-1954 during the hours shown on page 92, or

- 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.

Do not send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Refund information also is available in Spanish at www.irs.gov/espanol and the phone numbers listed above.

What Is TeleTax?

Introduction

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available at

www.irs.gov/taxtopics.

TeleTax Topics

All topics are available in Spanish.

IRS Help Available

101

IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs

102

Tax assistance for individuals with disabilities and the hearing impaired

103

Tax help for small businesses and self-employed

104

Taxpayer Advocate Service—Help for problem situations

105

Armed Forces tax information

107

Tax relief in disaster situations

IRS Procedures

151

Your appeal rights

152

Refund information

153

What to do if you haven't filed your tax return

154

Forms W-2 and Form 1099-R—What to do if not received

155

Forms and publications—How to order

156

Copy of your tax return—How to get one

157

Change of address—How to notify IRS

158

Ensuring proper credit of payments

159

Prior year(s) Form W-2—How to get a copy of

160

Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Collection

201

The collection process

202

Tax payment options

203

Failure to pay child support and federal nontax and state income tax obligations

204

Offers in compromise

205

Innocent spouse relief (and separation of liability and equitable relief)

206

Dishonored payments

Alternative Filing Methods

253

Substitute tax forms

254

How to choose a tax return preparer

255

Self-select PIN signature method for online registration

General Information

301

When, where, and how to file

303

Checklist of common errors when preparing your tax return

304

Extension of time to file your tax return

305

Recordkeeping

306

Penalty for underpayment of estimated tax

307

Backup withholding

308

Amended returns

309

Roth IRA contributions

310

Coverdell education savings accounts

311

Power of attorney information

312

Disclosure authorizations

313

Qualified tuition programs (QTPs)

Which Forms to File

352

Which form—1040, 1040A, or 1040EZ?

356

Decedents

Types of Income

401

Wages and salaries

403

Interest received

404

Dividends

407

Business income

409

Capital gains and losses

410

Pensions and annuities

411

Pensions—The general rule and the simplified method

412

Lump-sum distributions

413

Rollovers from retirement plans

414

Rental income and expenses

415

Renting residential and vacation property

416

Farming and fishing income

417

Earnings for clergy

418

Unemployment compensation

419

Gambling income and expenses

420

Bartering income

421

Scholarship and fellowship grants

423

Social security and equivalent railroad retirement benefits

424

401(k) plans

425

Passive activities—Losses and credits

427

Stock options

429

Traders in securities (information for Form 1040 filers)

430

Exchange of policyholder interest for stock

431

Canceled debt—Is it taxable or not?

Adjustments to Income

451

Individual retirement arrangements (IRAs)

452

Alimony paid

453

Bad debt deduction

455

Moving expenses

456

Student loan interest deduction

457

Tuition and fees deduction

458

Educator expense deduction

Itemized Deductions

501

Should I itemize?

502

Medical and dental expenses

503

Deductible taxes

504

Home mortgage points

505

Interest expense

506

Contributions

507

Casualty and theft losses

508

Miscellaneous expenses

509

Business use of home

510

Business use of car

511

Business travel expenses

512

Business entertainment expenses

513

Educational expenses

514

Employee business expenses

515

Casualty, disaster, and theft losses

Tax Computation

551

Standard deduction

552

Tax and credits figured by the IRS

553

Tax on a child's investment income

554

Self-employment tax

556

Alternative minimum tax

557

Tax on early distributions from traditional and Roth IRAs

558

Tax on early distributions from retirement plans

Tax Credits

601

Earned income credit (EIC)

602

Child and dependent care credit

607

Adoption credit

608

Excess social security and RRTA tax withheld

610

Retirement savings contributions credit

611

First-time homebuyer credit—Purchases made in 2008

612

First-time homebuyer credit—Purchases made in 2009 and 2010

IRS Notices

651

Notices—What to do

652

Notice of underreported income—CP 2000

653

IRS notices and bills, penalties, and interest charges

Basis of Assets, Depreciation, and Sale of Assets

701

Sale of your home

703

Basis of assets

704

Depreciation

705

Installment sales

Employer Tax Information

751

Social security and Medicare withholding rates

752

Form W-2—Where, when, and how to file

753

Form W-4—Employee's Withholding Allowance Certificate

754

Form W-5—Advance earned income credit

755

Employer identification number (EIN)—How to apply

756

Employment taxes for household employees

757

Forms 941 and 944—Deposit requirements

758

Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return

759

A new tax exemption and business credit are available for qualified employers under the Hire Act of 2010

760

FICA tax refunds for medical residents—Employee claims

761

Tips—Withholding and reporting

762

Independent contractor vs. employee

763

The Affordable Care Act of 2010 offers employers new tax deductions and credits

Electronic Media Filers—1099 Series and Related Information Returns

801

Who must file electronically

802

Applications, forms, and information

803

Waivers and extensions

804

Test files and combined federal and state filing

805

Electronic filing of information returns

Tax Information for Aliens and U.S. Citizens Living Abroad

851

Resident and nonresident aliens

856

Foreign tax credit

857

Individual taxpayer identification number (ITIN)—Form W-7

858

Alien tax clearance

Tax Information for Residents of Puerto Rico (in Spanish only)

901

Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return?

902

Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax

903

Federal employment tax in Puerto Rico

904

Tax assistance for residents of Puerto Rico

Topic numbers are effective

January 1, 2011.

Calling the IRS

Introduction

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

If you want to check the status of your 2010 refund, see Refund Information on page 90.

Before You Call

IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.

- The tax form, schedule, or notice to which your question relates.

- The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.

- The name of any IRS publication or other source of information that you used to look for the answer.

To maintain your account security, you may be asked for the following information, which you should also have available.

- Your social security number.

- The amount of refund and filing status shown on your tax return.

- The “Caller ID Number” shown at the top of any notice you received.

- Your personal identification number (PIN) if you have one.

- Your date of birth.

- The numbers in your street address.

- Your ZIP code.

If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of services provided.   The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Making the Call

Call 1-800-829-1040 (hearing impaired customers with TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.

Before You Hang Up

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

Quick and Easy Access to Tax Help and Tax Products

Internet

Phone

Walk-In

Mail

DVD

If you live outside the United States, see Pub. 54

to find out how to get help and tax products.

You can access IRS.gov 24 hours a day,

7 days a week.

Online services and help.   Go to IRS.gov to obtain information on:

- Free File—Use free tax software to prepare and e-file your tax return at www.irs.gov/freefile.

- Interactive Tax Assistant—Provides answers to a limited number of tax law questions using a probe and response process.

- Online Services—Conduct business with the IRS electronically.

- Taxpayer Advocate Service—Helps taxpayers resolve problems with the IRS.

- Where's My Refund—Your refund status anytime from anywhere.

- Free Tax Return Preparation—Free tax assistance and preparation.

- Recent Tax Changes—Highlights on newly enacted tax law.

- Innocent Spouses—Tax information for innocent spouses.

- Disaster Tax Relief—Tax relief provisions for disaster situations.

- Identity Theft and Your Tax Records—Safeguard your identity and tax records.

- Online Payment Agreement (OPA) Application—Online agreements.

- Applying for Offers in Compromise—Information on offers in compromise.

View and download products.   Click on “Forms and Publications” or go to www.irs.gov/formspubs to:

- View or download current and previous year tax products.

- Order current year tax products online.

The Forms and Publications page provides links to access and acquire both electronic and print media. Additionally, the “Search” function provides basic and advanced search capabilities for published products available on IRS.gov.

Online ordering of products.   To order tax products delivered by mail, go to www.irs.gov/formspubs.

- For current year products, click on “Forms and publications by U.S. mail.”

- For tax products on a DVD, click on “Tax products on DVD (Pub. 1796).” See DVD on this page.

To get information, forms, and publications in Spanish, go to www.irs.gov/espanol.

Tax forms and publications.   Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

Tax help and questions.    Call 1-800-829-1040.

Hearing Impaired TTY/TDD.

Call 1-800-829-4059.

TeleTax information - 24 hour tax information.

Call 1-800-829-4477. See pages 90 and 91 for topic numbers and details.

Refund hotline.

Call 1-800-829-1954.

National Taxpayer Advocate helpline.    Call 1-877-777-4778.

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax products available to photocopy or print from a DVD.

You can order forms, instructions, and publications by completing the order blank on page 96. You should receive your order within 10 days after we receive your request.

Buy IRS Pub. 1796, IRS Tax Products DVD, from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy the DVD for $30 (plus a $6 handling fee). Price and handling fee are subject to change. The first release will ship early January 2011 and the final release will ship early March 2011.

Other ways to get help.   See page 89 for information.

Order Form for Forms and Publications

Introduction

The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

For faster ways of getting the items you need, go to www.irs.gov/formspubs.

How To Use the Order Form

Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.

Do not send your tax return to the address shown on this page. Instead, see the last page of these instructions.

Mail Your Order Form To:

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

This image is too large to be displayed in the current screen. Please click the link to view the image.

Order Form for Forms and Publications

Major Categories of Federal Income and Outlays for Fiscal Year 2009

This image is too large to be displayed in the current screen. Please click the link to view the image.

Federal Budget

On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal Government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receiving the President's proposal, the Congress reviews it and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and the surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2009 (which began on October 1, 2008, and ended on September 30, 2009), federal income was $2.105 trillion and outlays were $3.518 trillion, leaving a deficit of $1.413 trillion.

Footnotes for Certain Federal Outlays

Note. The percentages on this page exclude undistributed offsetting receipts, which were $93 billion in fiscal year 2009. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

1. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

2. National defense, veterans, and foreign affairs: About 22% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.

3. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.

4. Social programs: About 13% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

2010 Tax Rate Schedules

2010 Tax Rate Schedules

Notices

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter “Forms Comment” on the subject line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the last page of these instructions.

Estimates of Taxpayer Burden

The table below shows burden estimates based on current statutory requirements as of November 15, 2010, for taxpayers filing a 2010 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 18 hours, with an average cost of $240 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 23 hours and $300; for taxpayers filing Form 1040A, it is about 9 hours and $130; and for taxpayers filing Form 1040EZ, it is about 7 hours and $60.

Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 12 hours and $160, while business taxpayers are expected to have an average burden of about 32 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

The estimates of burden below do not reflect any future legislative changes after November 15, 2010, that may affect the 2010 tax year. Any changes to burden estimates will be included in the annual Paperwork Reduction Act submission from the IRS to the Office of Management and Budget (OMB) and will be made publicly available on www.reginfo.gov.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms on page 94.

Estimated Average Taxpayer Burden for Individuals by Activity

Average Time Burden (Hours)

Primary Form Filed or

Type of Taxpayer

Percentage

of Returns

Total

Time*

Record

Keeping

Tax

Planning

Form

Completion

Form

Submission

All

Other

Average

Cost

(Dollars)**

All taxpayers

100

18

8

2

4

1

3

$240

Primary forms filed

1040

70

23

11

3

5

1

3

300

1040A

19

9

3

1

2

1

1

130

1040EZ

11

7

2

1

2

1

1

60

Type of taxpayer

Nonbusiness***

69

12

5

2

3

1

2

160

Business***

31

32

17

4

6

1

4

410

*Detail may not add to total time due to rounding.

**Dollars rounded to the nearest $10.

***You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

1040 - Additional Material

Where Do You File?

Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see page 7.

Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4" thick). Also, include your complete return address.

THEN use this address if you:

IF you live in...

Are not enclosing a check or

money order...

Are enclosing a check or

money order...

Florida* or Georgia*

Department of the Treasury

Internal Revenue Service

Atlanta, GA 39901-0002

Internal Revenue Service

P.O. Box 105017

Atlanta, GA 30348-5017

Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0002

Internal Revenue Service

P.O. Box 1214

Charlotte, NC 28201-1214

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming

Department of the Treasury

Internal Revenue Service

Fresno, CA 93888-0002

Internal Revenue Service

P.O. Box 7704

San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin

Department of the Treasury

Internal Revenue Service

Fresno, CA 93888-0002

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0002

Internal Revenue Service

P.O. Box 970011

St. Louis, MO 63197-0011

Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, North Carolina**, Pennsylvania, South Carolina**, Vermont

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0002

Internal Revenue Service

P.O. Box 37008

Hartford, CT 06176-0008

A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215 USA

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303 USA

*If you live in Florida or Georgia, are not enclosing a check or money order, and are filing after June 30, 2011, use: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002.

**If you live in North Carolina or South Carolina, are enclosing a check or money order, and are filing after June 30, 2011, use: Internal Revenue Service, P.O. Box 105017, Atlanta, GA 30348-5017.

***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Index

, A Message From the Commissioner

A

Address change, Address Change

Addresses of IRS centers, 1040 - Additional Material

Adjusted gross income, Adjusted Gross Income, Line 37

Adoption expenses

Employer-provided benefits for, Wages, Salaries, Tips, etc.

Aliens, Nonresident aliens and dual-status aliens.

Alimony paid, Alimony Paid

Alimony received, Alimony Received

Alternative minimum tax, Alternative minimum tax (AMT) exemption amount increased., Alternative Minimum Tax

Amended return, Amended Return

Amount you owe, Amount You Owe, Figuring the Penalty

Annuities, Pensions and Annuities, Lump-Sum Distributions

Archer MSAs, Other Income, Line 58, Total Tax

Attachments to the return, Assemble Your Return

B

Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases

Blindness, Blindness, Standard Deduction Worksheet—Line 40

C

Capital gain distributions, Line 13

Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses

Child tax credits, Dependents and Qualifying Child for Child Tax Credit , Additional Child Tax Credit

Community property states, Community Property States

Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?

Corrective distributions, Wages, Salaries, Tips, etc.

D

Daycare center expenses, Credit for Child and Dependent Care Expenses

Death of a taxpayer, Death of a Taxpayer

Death of spouse, Death of your spouse., Death of a Taxpayer

Dependent care benefits, Wages, Salaries, Tips, etc.

Dependents

Standard deduction, Standard Deduction Worksheet—Line 40

Dependents:

Exemptions for, Dependents and Qualifying Child for Child Tax Credit

Direct deposit of refund, Amount Refunded to You, Line 75

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

Dividends

Nondividend distributions, Ordinary Dividends

Ordinary dividends, Ordinary Dividends

Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Domestic production activities deduction, Domestic Production Activities Deduction

Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.

E

Earned income credit (EIC), What Is the EIC? , Payments

Combat pay, nontaxable, Definitions and Special Rules

Economic recovery payments, Nontaxable income.

Education

Credits, Education Credits, American Opportunity Credit

Expenses, Student Loan Interest Deduction, Education Credits, American Opportunity Credit

Recapture of education credits, Tax

Savings accounts, Other Income, Taxable income., Line 58

Educator expenses, Educator Expenses

Elderly persons

Standard deduction, Standard Deduction Worksheet—Line 40

Elderly persons:

Credit for, Other Credits

Electric vehicles, Other Credits

Electronic filing (e-file), , Introduction, Introduction, Amount Refunded to You, Amount You Owe, Electronic Return Signatures!, Assemble Your Return, Quick and Easy Access to Tax Help and Tax Products

Estimated tax, 2010 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2011

Excess salary deferrals, Wages, Salaries, Tips, etc.

Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld

Exemptions, Exemptions

Expired tax benefits, Expired tax benefits.

Extension of time to file, What if You Cannot File on Time?, Amount Paid With Request for Extension To File

F

Filing requirements, Introduction, Private Delivery Services

Filing status, which box to check, Filing Status, Qualifying Widow(er) With Dependent Child

Foreign accounts and trusts, Foreign accounts and trusts.

Foreign tax credit, Foreign Tax Credit

Foreign-source income, Foreign-Source Income

Form W-2, Missing or Incorrect Form W-2?

Forms, how to get, Quick and Easy Access to Tax Help and Tax Products

Free tax help, Other Ways To Get Help, Quick and Easy Access to Tax Help and Tax Products

G

Gambling, Taxable income.

Golden parachute payments , Total Tax

Group-term life insurance, uncollected tax on, Total Tax

H

Head of household, Head of Household

Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction

Health savings accounts, Other Income, Health Savings Account (HSA) Deduction, Line 58, Total Tax

Homebuyer credit, first-time, First-time homebuyer credit., Form 5405, line 16 (repayment of first-time homebuyer credit)., First-Time Homebuyer Credit

Household employment taxes, Schedule H (household employment taxes).

How to comment on forms, We Welcome Comments on Forms

I

Identity theft, Secure Your Tax Records from Identity Theft

Income, Foreign-Source Income, Other Income

Income tax withholding (federal), Line 62, Income Tax Withholding and Estimated Tax Payments for 2011

Individual retirement arrangements (IRAs)

Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32

Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)

Distributions from (lines 15a and 15b), IRA Distributions

Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32

Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

Injured spouse, Injured Spouse

Innocent spouse relief, Innocent Spouse Relief

Installment payments, What If You Cannot Pay?, Calling the IRS

Interest

Others (including late filing and late payment), Interest and Penalties

Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings

Interest income

Tax-exempt, Line 8b

Taxable, Line 8a, Taxable Interest

Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet—Line 40

J

Jury duty pay, Taxable income.

L

Line instructions for Form 1040, Introduction, Assemble Your Return

Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income

Long-term care insurance, Self-Employed Health Insurance Deduction

Lump-sum distributions, Lump-Sum Distributions

M

Making work pay credit, Making Work Pay Credit

Married persons

Filing joint returns, Married Filing Jointly

Filing separate returns, Married Filing Separately

Living apart, Married persons who live apart.

Mileage rates, standard, Standard mileage rates.

Mortgage interest credit, Other Credits

Moving expenses, Standard mileage rates., Moving Expenses

N

Name change, Name Change, Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?

Nonbusiness energy property credit, Nonbusiness energy property credit.

Nonresident aliens, Nonresident aliens and dual-status aliens., IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens, Nonresident Alien Spouse, Nonresident aliens and dual-status aliens.

O

Offsets, Refund Offset

Order form for forms and publications, Introduction

Other income, Other Income, Taxable income.

Other taxes, Other Taxes, Total Tax

P

Pay taxes electronically (e-pay), Amount You Owe

Payments, Payments, Line 71

Penalty

Early withdrawal of savings, Penalty on Early Withdrawal of Savings

Estimated tax, Estimated Tax Penalty, Figuring the Penalty

Others (including late filing and late payment), Interest and Penalties

Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions

Presidential election $3 check-off, Presidential Election Campaign Fund

Private delivery services, Private Delivery Services

Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?

Publications, how to get, Quick and Easy Access to Tax Help and Tax Products

Q

Qualified dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans

Qualified tuition program earnings, Taxable income., Line 58

R

Railroad retirement benefits

Treated as a pension, Fully Taxable Pensions and Annuities

Treated as social security, Social Security Benefits

Records, how long to keep, How Long Should Records Be Kept?

Refund, Refund, Applied to Your 2011 Estimated Tax

Refund information, Refund Information

Refund offset, Refund Offset

Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

Reservists, expenses of, Line 24

Resident aliens, Resident aliens.

Residential energy efficient property credit, Residential energy efficient property credit.

Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)

Rights of taxpayers, What Are Your Rights as a Taxpayer?

Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions

Roth IRAs, IRA Distributions, Rollovers to a Roth IRA or a designated Roth account (other than from a designated Roth account)., IRA Deduction

Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)

Scholarship and fellowship grants, Wages, Salaries, Tips, etc.

Self-employment tax

Deduction for one-half of, One-Half of Self-Employment Tax

Signing your return, Sign Your Return, Form 8453.

Single person, Single

Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b

Social security number, Social Security Number (SSN), Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?

Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet—Line 40

State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

Statutory employees, Were You a Statutory Employee?

Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33, Eligible student.

T

Tax and credits, Tax and Credits, Total Tax

Figured by the IRS, Tax, Credit figured by the IRS.

Other taxes

Alternative minimum tax, Alternative Minimum Tax

IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

Lump-sum distributions, Lump-Sum Distributions

Recapture, Total Tax

Tax Counseling for the Elderly (TCE), , Free Help With Your Return

Tax rate schedules,

Tax table,

Telephone assistance

Federal tax information, Introduction, Calling the IRS

TeleTax, Introduction, Tax Information for Residents of Puerto Rico (in Spanish only)

Third party designee, Third Party Designee

Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax from Forms 4137 and 8919

Tips reported to employer, uncollected tax on, Total Tax

Tuition and fees, Tuition and Fees

Tuition program earnings, Taxable income., Line 58

U

Unemployment compensation, Unemployment Compensation

V

Volunteer Income Tax Assistance Program (VITA), , Free Help With Your Return

W

What if you cannot pay?, What If You Cannot Pay?, Calling the IRS

What's new, What's New

When and where should you file?, When and Where Should You File?

Where do you file?, 1040 - Additional Material

Who must file, Introduction

Who should file, Do You Have To File?

Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child

Winnings, prizes, gambling, and lotteries (other income), Taxable income.

Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2011

Note. This booklet does not contain any tax forms.