If you were born before January 2, 1946, or were blind at the end of 2010, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1946, or was blind at the end of 2010, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked.

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.

If your filing status is married filing a separate return (box 3 is checked) and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1946, were blind, or paid sales or excise taxes on a new motor vehicle. Enter -0- on line 24 and go to line 25.

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.

Use the worksheet below 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 23a.

Your standard deduction may be higher if you purchased a new motor vehicle after February 16, 2009, and before January 1, 2010, and paid the sales or excise taxes in 2010. If this applies to you, use Schedule L to figure your standard deduction. You must attach Schedule L to your return.

Do you want the IRS to figure your tax 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 the Tax Table on pages 63-74 to figure your tax unless you are required to use Form 8615 (see page 31) or the Qualified Dividends and Capital Gain Tax Worksheet (see page 31). Also include in the total on line 28 any of the following taxes.

You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2010 for the student. See the Instructions for Form 8863 for more details. If you owe this tax, enter the amount and ECR to the left of the entry space for line 28.

If both 1 and 2 next apply to you, use the worksheet on page 32 to see if you owe this tax and, if you do, the amount to include on line 28.

1. The amount on Form 1040A, line 26, is: $21,900 or more if single; $25,550 or more if married filing jointly, $29,200 or more if a qualifying widow(er), or $14,600 or more if head of household or married filing separately.
2. The amount on Form 1040A, line 22, is more than: $47,450 if single or head of household; $72,450 if married filing jointly or qualifying widow(er); $36,225 if married filing separately.

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

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.

If you received qualified dividends or capital gain distributions, use the worksheet below to figure your tax.

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 17.

You must include Form 2441 with your return to claim this credit.

For details, use TeleTax topic 602 (see page 79) or see the Instructions for Form 2441.

You may be able to take this credit if by the end of 2010 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if:

1. The amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately), or
2. You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly and both spouses are eligible for the credit; $3,750 or more if married filing separately and you lived apart from your spouse all year).
   1. Nontaxable part of social security benefits.
   2. Nontaxable part of tier 1 railroad retirement benefits treated as social security.
   3. Nontaxable veterans' pensions (excluding military disability pensions).
   4. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than the Internal Revenue Code.

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

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

See Schedule R and its instructions for details.

If you can take this credit and you want us to figure it for you, see the Instructions for Schedule R.

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.

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 1040A, line 22, is $90,000 or more ($180,000 or more if married filing jointly).
• You are taking a deduction for tuition and fees on Form 1040A, line 19, 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.

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

See Form 8863 and its instructions for details.

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

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

1. The amount on Form 1040A, line 22, 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.

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

For more details, use TeleTax topic 610 (see page 79) or see 
Form 8880.

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 38. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2010 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 38. This should be shown in box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 38.

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. Also, see Pub. 505 if either of the following applies.

• You got divorced in 2010 and you made joint estimated tax payments with your former spouse.
• You changed your name and you made estimated tax payments using your former name.

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:

• You received a $250 economic recovery payment in 2010. You may have received this payment in 2010 if you did not receive an economic recovery payment in 2009 but you were a recipient of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits in November 2008, December 2008, or January 2009, or
• Your modified AGI is more than $75,000 ($150,000 if married filing jointly).
  Complete Schedule M if you can take this credit.

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.