When and Where Should You File?(p7)

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.

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.

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.

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.

	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 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.

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).

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.

	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.