Instructions for Form 1040-A
taxmap/instr/i1040a-013.htm#TXMP06d97c30taxmap/instr/i1040a-013.htm#TXMP521d8d79You 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 if you file Form 1040. For details, see Pub. 54
and Form 2555 or 2555-EZ.
taxmap/instr/i1040a-013.htm#TXMP11d3fbbfIf 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. If you elect
to defer tax, you must file Form 1040.
Report distributions from foreign pension plans on lines 12a
and 12b.
taxmap/instr/i1040a-013.htm#TXMP1fe51898You 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.
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.
You received two Forms W-2, one showing wages of $5,009.55 and one showing wages
of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 +
$8,760.73 = $13,770.28).
taxmap/instr/i1040a-013.htm#TXMP1b54c335If you received a refund, credit, or offset of state or local
income taxes in 2010, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority,
did you itemize deductions?
No. | None of your refund is taxable. |
|
Yes. | You may have to report part or all of the refund as income
on Form 1040 for 2010. See Pub. 525 for details. |
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.
taxmap/instr/i1040a-013.htm#TXMP3d0b30c7A 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.
taxmap/instr/i1040a-013.htm#TXMP527a6137taxmap/instr/i1040a-013.htm#TXMP7b7e31f9Enter 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.
taxmap/instr/i1040a-013.htm#TXMP23ab6af4Wages 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 a Form W-2 in the space to the left of line 7.
taxmap/instr/i1040a-013.htm#TXMP4739090c
Tip income you did not report to your employer. But you must use Form 1040 and
Form 4137 if you received tips of $20 or more in any month and did not report
the full amount to your employer, or your Form(s) W-2 shows allocated tips that
you must report as income. You must report the 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.
taxmap/instr/i1040a-013.htm#TXMP3f9e0d74
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.
taxmap/instr/i1040a-013.htm#TXMP62cd4e5bScholarship and fellowship grants not reported on Form W-2. Also,
enter
SCH
and the amount in the space to the left of 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.
taxmap/instr/i1040a-013.htm#TXMP3410faf8Disability 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 12a and 12b of Form 1040A. Payments from an IRA are reported
on lines 11a and 11b.
* This includes a Roth, SEP, or SIMPLE IRA.
taxmap/instr/i1040a-013.htm#TXMP5f58ce5cYour 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 78) 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.
taxmap/instr/i1040a-013.htm#TXMP750d41f4taxmap/instr/i1040a-013.htm#TXMP38ba0bd0Each 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.
|
taxmap/instr/i1040a-013.htm#TXMP27319156taxmap/instr/i1040a-013.htm#TXMP2e4869deIf you received any tax-exempt interest, such as from municipal
bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest,
including any exempt-interest dividends from a mutual fund or other regulated
investment company, should be included in box 8 of Form 1099-INT. Enter the
total on line 8b. Do not include interest earned on your IRA, health savings
account, Archer or Medicare Advantage MSA, or Coverdell education savings
account.
If you received tax-exempt interest from private activity bonds
issued after August 7, 1986, you must use Form 1040.
taxmap/instr/i1040a-013.htm#TXMP1eb5bef0taxmap/instr/i1040a-013.htm#TXMP578983a3Each payer should send you a Form 1099-DIV. Enter your total
ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500
or you received, as a nominee, ordinary dividends that actually belong to
someone else.
You must use Form 1040 if you received nondividend distributions
(box 3 of Form 1099-DIV) required to be reported as capital gains.
For more details, see Pub. 550.
taxmap/instr/i1040a-013.htm#TXMP6683ec8btaxmap/instr/i1040a-013.htm#TXMP1c7eb04dEnter 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.
taxmap/instr/i1040a-013.htm#TXMP4b8e6af0Some 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 Instructions
for Schedule B.
- 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. 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 above.
- 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.
You bought 5,000 shares of XYZ Corp. common stock on November
26, 2010. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend
date was December 2, 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 January 5, 2011. You held your shares of XYZ Corp. for only
40 days (from November 27, 2010, through January 5, 2011) of the 121-day period.
The 121-day period began on October 3, 2010 (60 days before the ex-dividend
date) and ended on January 31, 2011. You have no qualified dividends from XYZ
Corp. because you held the XYZ stock for less than 61 days.
taxmap/instr/i1040a-013.htm#TXMP6ed8a613Assume the same facts as in Example 1 except that you bought
the stock on December 1, 2010 (the day before the ex-dividend date), and you
sold the stock on February 4, 2011. You held the stock for 65 days (from
December 2, 2010, through February 4, 2011). The $500 of qualified dividends
shown in box 1b of your Form 1099-DIV are all qualified dividends because you
held the stock for 61 days of the 121-day period (from October 3, 2010, through
January 31, 2011).
taxmap/instr/i1040a-013.htm#TXMP6b5e4faeYou bought 10,000 shares of ABC Mutual Fund common stock on November
26, 2010. ABC Mutual Fund paid a cash dividend of 10 cents a share. The
ex-dividend date was December 3, 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 January 5, 2011. 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 on page 31 to figure your tax. |
taxmap/instr/i1040a-013.htm#TXMP3a8ef611taxmap/instr/i1040a-013.htm#TXMP63e867c3Each payer should send you a Form 1099-DIV. Do any of the Forms
1099-DIV or substitute statements you, or your spouse if filing a joint return,
received have an amount in box 2b (unrecaptured section 1250 gain), box 2c
(section 1202 gain), or box 2d (collectibles (28%) gain)?
|
Yes. | You
must use Form 1040.
|
|
No. | You can use Form 1040A. Enter your total capital gain distributions
(from box 2a of Form(s) 1099-DIV) on line 10. Also, be sure you use the
Qualified Dividends and Capital Gain Tax Worksheet on page 31 to figure your
tax.
|
If you received capital gain distributions as a nominee (that
is, they were paid to you but actually belong to someone else), report on line
10 only the amount that belongs to you. Include a statement showing the full
amount you received and the amount you received as a nominee. See the Schedule B
instructions for filing requirements for Forms 1099-DIV and 1096.
taxmap/instr/i1040a-013.htm#TXMP1e8c0c78taxmap/instr/i1040a-013.htm#TXMP53417787You should receive a Form 1099-R showing the total amount of
any distribution from your IRA before income tax and other deductions were
withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise
noted in the line 11a and 11b instructions, an IRA includes a traditional IRA,
Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match
plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank
and enter the total distribution (from Form 1099-R, box 1) on line 11b.
taxmap/instr/i1040a-013.htm#TXMP68561cfaEnter the total distribution on line 11a 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 11b. If the total distribution was rolled over in a qualified
rollover, enter -0- on line 11b. If the total distribution was not rolled over
in a qualified rollover, enter the part not rolled over on line 11b 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.
taxmap/instr/i1040a-013.htm#TXMP65f544e2If any of the following apply, enter the total distribution on
line 11a and see Form 8606 and its instructions to figure the amount to enter on
line 11b.
- 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. - You received a distribution from a Roth IRA. But if either
(a) or (b) below applies, enter -0- on line 11b; you do not have to see Form
8606 or its instructions.
- 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.
- Distribution code Q is shown in box 7 of Form 1099-R.
- You converted part or all of a traditional, SEP, or SIMPLE
IRA to a Roth IRA in 2010.
- 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.
- You made excess contributions to your IRA for an earlier year
and had them returned to you in 2010.
- You recharacterized part or all of a contribution to a Roth
IRA as a traditional IRA contribution, or vice versa.
If the distribution is a qualified charitable distribution (QCD),
enter the total distribution on line 11a. If the total amount distributed is a
QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the
part that is not a QCD on line 11b unless
Exception 2 applies to that part. Enter
QCD
next to line 11b.
A QCD is a distribution made directly by the trustee of your
IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to
receive tax-deductible contributions (with certain exceptions). You must have
been at least age 701/2
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. |
taxmap/instr/i1040a-013.htm#TXMP7eb3207fIf the distribution is a qualified health savings account (HSA)
funding distribution (HFD), you must file Form 1040. See
Exception 4
in the instructions for Form 1040, lines 15a and 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. See Pub. 590 for details.
taxmap/instr/i1040a-013.htm#TXMP0b7260bdIf more than one exception applies, include a statement showing
the amount of each exception, instead of making an entry next to line 11b.
taxmap/instr/i1040a-013.htm#TXMP504f5bc3If 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 11b. Enter the total amount of those
distributions on line 11a.
| 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. If you do owe this
tax, you must use Form 1040.
|
taxmap/instr/i1040a-013.htm#TXMP114689d3taxmap/instr/i1040a-013.htm#TXMP767e59e6You should receive a Form 1099-R showing the total amount of
your pension and annuity payments before income tax and other deductions were
withheld. This amount should be shown in box 1 of Form 1099-R. Pension and
annuity payments include distributions from 401(k), 403(b), and governmental
457(b) plans. See page 23 for details on rollovers and lump-sum distributions.
Do not include the following payments on lines 12a and 12b. 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 1040A if any federal income
tax was withheld. |
taxmap/instr/i1040a-013.htm#TXMP16d83f8dYour payments are fully taxable if (a) you did not contribute
to the cost (see page 23) of your pension or annuity, or (b) you got back your
entire cost tax free before 2010. If your pension or annuity is fully taxable,
enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line
12b; do not make an entry on line 12a. But see
Insurance premiums for retired public safety officers on page 23.
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.
taxmap/instr/i1040a-013.htm#TXMP5aa73afeEnter the total pension or annuity payments (from Form 1099-R,
box 1) on line 12a. 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 12b. But if your annuity starting date (defined on page 23) was
after July 1, 1986, see
Simplified Method
on page 23 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 12b. 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.
taxmap/instr/i1040a-013.htm#TXMP5ed0096dIf 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 12a and the taxable amount on line 12b. Enter
PSO
next to line 12b.
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 in the space to the left of line 7.
taxmap/instr/i1040a-013.htm#TXMP1e7f96bbYou must use the Simplified Method if either of the following
applies.
- Your annuity starting date (defined later) was after July
1, 1986, and you used this method last year to figure the taxable part.
- Your annuity starting date was after November 18, 1996, and
both of the following apply.
- The payments are from a qualified employee plan, a qualified
employee annuity, or a tax-sheltered annuity.
- On your annuity starting date, either you were under age
75 or the number of years of guaranteed payments was fewer than 5. 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. |
taxmap/instr/i1040a-013.htm#TXMP1218b461Your 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.
taxmap/instr/i1040a-013.htm#TXMP45a42139If 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.
taxmap/instr/i1040a-013.htm#TXMP5082eda2Your 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.
taxmap/instr/i1040a-013.htm#TXMP67066205Generally, 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 12a and 12b 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 12a 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, even if zero, on line 12b. Also, enter
Rollover
next to line 12b.
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.
taxmap/instr/i1040a-013.htm#TXMP0293ba93Enter on line 12a the distribution from Form 1099-R, box 1. See
Form 8606 and its instructions to figure the amount to enter on line 12b.
taxmap/instr/i1040a-013.htm#TXMP36e36cd6If you received a lump-sum distribution from a profit-sharing
or retirement plan, your Form 1099-R should have the
Total distribution
box in box 2b checked. You must use Form 1040 if you owe additional tax because
you received an early distribution from a qualified retirement plan and the
total amount was not rolled over in a qualified rollover. See Pub. 575 to find
out if you owe this tax.
Enter the total distribution on line 12a and the taxable part
on line 12b. For details, see Pub. 575.
| You may be able to pay less tax on the distribution if you
were born before January 2, 1936, or you are the beneficiary of a deceased
employee who was born before January 2, 1936. But you must use Form 1040 to do
so. For details, see Form 4972.
|
taxmap/instr/i1040a-013.htm#w12088u01 | Simplified Method Worksheet—Lines 12a and 12b
- If you are the beneficiary of a deceased employee or former
employee who died
before
August 21, 1996, include any death benefit exclusion that you are entitled to
(up to $5,000) in the amount entered on line 2 below.
Note.
If you had more than one partially taxable pension or annuity, figure the
taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 12b. Enter the total pension or annuity payments received in 2010 on
Form 1040A, line 12a.
| 1. | Enter the total pension or annuity payments from Form
1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a
| 1. | | | | 2. | Enter your cost in the plan at the annuity starting date | 2. | | | | | | Note.
If you completed this worksheet last year, skip line 3 and enter the amount from
line 4 of last year's worksheet on line 4 below (even if the amount of your
pension or annuity has changed). Otherwise, go to line 3.
| | | | | | | | 3. | Enter the appropriate number from
Table 1 below.
But if your annuity starting date was
after 1997
and
the payments are for your life and that of your beneficiary, enter the
appropriate number from
Table 2 below
| 3. | | | | | 4. | Divide line 2 by the number on line 3 | 4. | | | | | 5. | Multiply line 4 by the number of months for which this
year's payments were made. If your annuity starting date was
before
1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line
6
| 5. | | | | | 6. | Enter the amount, if any, recovered tax free in years
after 1986. If you completed this worksheet last year, enter the amount from
line 10 of last year's worksheet
| 6. | | | | | 7. | Subtract line 6 from line 2 | 7. | | | | | 8. | Enter the
smaller of line 5 or line 7
| 8. | | | | 9. | Taxable amount.
Subtract line 8 from line 1. Enter the result, but not less than zero. Also,
enter this amount on Form 1040A, line 12b. If your Form 1099-R shows a larger
amount, use the amount on this line instead of the amount from Form 1099-R. If
you are a retired public safety officer, see Insurance premiums for retired public safety officers on page 23 before entering an amount on line 12b
| 9. | | | | 10. | Was your annuity starting date before 1987? | | | | | | |
Yes. |
 Leave line 10 blank.
| | | | | | |
No. | Add lines 6 and 8. This is the
amount you have recovered tax free
through 2010. You will need this number when you fill out this worksheet next
year.
| 10. | | | | | | | Table 1 for Line 3 Above | | | | | | | AND your annuity starting date was— | | | | IF the age at annuity starting date (see page 23) was
. . . | | before November 19, 1996,
enter on line 3 . . .
| | after November 18, 1996, enter on line 3 . . .
| | | | | 55 or under | | 300 | | 360 | | | | | 56–60 | | 260 | | 310 | | | | | 61–65 | | 240 | | 260 | | | | | 66–70 | | 170 | | 210 | | | | | 71 or older | | 120 | | 160 | | | | Table 2 for Line 3 Above | | | IF the combined ages at annuity
starting date (see page 23) were . . . | | THEN enter on line 3 . . . | | | | | 110 or under | | 410 | | | | | 111–120 | | 360 | | | | | 121–130 | | 310 | | | | | 131–140 | | 260 | | | | | 141 or older | | 210 | | |
|
taxmap/instr/i1040a-013.htm#TXMP3b5386ectaxmap/instr/i1040a-013.htm#TXMP727c3d53taxmap/instr/i1040a-013.htm#TXMP04019429You should receive a Form 1099-G showing in box 1 the total unemployment
compensation paid to you in 2010. Report this amount on line 13. However, if you
made contributions to a governmental unemployment compensation program, reduce
the amount you report on line 13 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 13. Also, enter
Repaid
and the amount you repaid in the space to the left of line 13. If, in 2010, you
repaid unemployment compensation that you included in gross income in an earlier
year, you can deduct the amount repaid. But you must use Form 1040 to do so. See
Pub. 525 for details.
taxmap/instr/i1040a-013.htm#TXMP77a3eabcInclude the dividends in the total on line 13.
taxmap/instr/i1040a-013.htm#w12088u03 | Social Security Benefits Worksheet—Lines 14a and
14b - Complete Form 1040A, lines 16 and 17, if they apply to
you.
- 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 14a. If you do not, you may get a math error notice from the IRS.
- Be sure you have read the
Exception
on page 26 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 1040A, line 14a
| 1. | | | | | | 2. | | Enter one-half of line 1 | 2. | | | | 3. | | Enter the total of the amounts from Form 1040A, lines
7, 8a, 9a, 10, 11b, 12b, and 13 | 3. | | | | 4. | | Enter the amount, if any, from Form 1040A, line 8b | 4. | | | | 5. | | Add lines 2, 3, and 4 | 5. | | | | 6. | | Enter the total of the amounts from Form 1040A, lines
16 and 17
| 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 1040A, line
14b. | | | | | | | | |
| 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 1040A, line
14b. 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 14a.
| | | | | | |
| 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 1040A, line 14b.
| 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. | |
|
taxmap/instr/i1040a-013.htm#TXMP7a5abfa3taxmap/instr/i1040a-013.htm#TXMP34ba1f66You 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 25 to see if any of your benefits are
taxable.
taxmap/instr/i1040a-013.htm#TXMP51a23352Do not use the worksheet on page 25 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. 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. But you must use Form
1040 to do so. For more details, see Pub. 915.
- You file Form 8815. Instead, use the worksheet in Pub. 915.
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