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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-002.htm#TXMP31ce6922

When and Where Should You File?(p7)

rule
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.
taxmap/instr/i1040gi-002.htm#TXMP1a92fee7

What if You Cannot File on Time?(p7)

rule
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.
caution
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.
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.
taxmap/instr/i1040gi-002.htm#TXMP6ba41efd

Private Delivery Services(p7)

rule
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.
The private delivery service can tell you how to get written proof of the mailing date.
caution
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 . . .
 
 Singleunder 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 income means 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?
  boxNo. 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.
  boxYes. 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?
  boxNo. 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.
  boxYes. 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

efileIRS 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.

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local general sales taxes.
 FormItem and Box in Which It Should Appear Where To Report if Filing Form 1040
 W-2Wages, 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-2GGambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
 1098Mortgage interest (box 1)
Points (box 2)
Right brace 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-CContributions of motor vehicles, boats, and airplanes Schedule A, line 17
 1098-EStudent loan interest (box 1) See the instructions for Form 1040, line 33, on page 32*
 1098-TQualified 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-AAcquisition or abandonment of secured property See Pub. 4681
 1099-BStocks, 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-CCanceled debt (box 2) See Pub. 4681
 1099-DIVTotal 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-GUnemployment 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-INTInterest 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-LTCLong-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853
 1099-MISCRents (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-OIDOriginal issue discount (box 1)
Other periodic interest (box 2)
Right brace 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-PATRPatronage 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-QQualified education program payments See the instructions for Form 1040, line 21, on page 27
 1099-RDistributions 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-SGross 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-SADistributions 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.