Instructions for Form 1040
taxmap/instr/i1040gi-011.htm#TXMP7dd849aataxmap/instr/i1040gi-011.htm#TXMP60bd95c2If 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.
taxmap/instr/i1040gi-011.htm#TXMP32c74558If 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.
taxmap/instr/i1040gi-011.htm#TXMP18c536a1If 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.
taxmap/instr/i1040gi-011.htm#TXMP1a3c8edbtaxmap/instr/i1040gi-011.htm#TXMP159725c2In most cases, your federal income tax will be less if you take
the larger of your itemized deductions or standard deduction.
taxmap/instr/i1040gi-011.htm#TXMP0f5752cbTo figure your itemized deductions, fill in Schedule A.
taxmap/instr/i1040gi-011.htm#TXMP6938bbc1Generally, 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 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.
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.
taxmap/instr/i1040gi-011.htm#TXMP6ab540b7If 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. |
taxmap/instr/i1040gi-011.htm#w24811v10 | 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. | | | | | |
| | | | | | | | | 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. |
|
taxmap/instr/i1040gi-011.htm#TXMP55b3a3c7taxmap/instr/i1040gi-011.htm#TXMP5b383bd7Include 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?
taxmap/instr/i1040gi-011.htm#TXMP081fb1e2See 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.
taxmap/instr/i1040gi-011.htm#TXMP3426286bUse one of the following methods to figure your tax.
taxmap/instr/i1040gi-011.htm#TXMP41c9dccaIf 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.
taxmap/instr/i1040gi-011.htm#TXMP134121bfForm 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:
- Was under age 18 at the end of 2010,
- 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
- 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.
taxmap/instr/i1040gi-011.htm#TXMP25346383If 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.
taxmap/instr/i1040gi-011.htm#TXMP71e9e2bfIf 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.
taxmap/instr/i1040gi-011.htm#TXMP232a90c6If 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.
taxmap/instr/i1040gi-011.htm#TXMP76a0cf0eIf 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.
taxmap/instr/i1040gi-011.htm#w24811v39 |
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).
|
|
taxmap/instr/i1040gi-011.htm#w24811v12 | Qualified Dividends and Capital Gain Tax Worksheet—Line
44 - 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. | | |
|
taxmap/instr/i1040gi-011.htm#TXMP57596f05taxmap/instr/i1040gi-011.htm#TXMP5b66432dUse 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.
|
taxmap/instr/i1040gi-011.htm#TXMP2eee92bctaxmap/instr/i1040gi-011.htm#TXMP5ec7468cIf 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.
taxmap/instr/i1040gi-011.htm#TXMP4a9c742dYou do not have to complete Form 1116 to take this credit if
all of the following apply.
- 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).
- If you had dividend income from shares of stock, you held
those shares for at least 16 days.
- You are not filing Form 4563 or excluding income from sources
within Puerto Rico.
- The total of your foreign taxes was not more than $300 (not
more than $600 if married filing jointly).
- All of your foreign taxes were:
- Legally owed and not eligible for a refund, and
- 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?
taxmap/instr/i1040gi-011.htm#TXMP53ca8ecaEnter on line 47 the smaller of (a) your total foreign taxes,
or (b) the amount on Form 1040, line 44.
taxmap/instr/i1040gi-011.htm#TXMP24090066See Form 1116 to find out if you can take the credit and, if
you can, if you have to file Form 1116.
taxmap/instr/i1040gi-011.htm#TXMP3f5ac4c9taxmap/instr/i1040gi-011.htm#TXMP1a552876You may be able to take this credit if you paid someone to care
for any of the following persons.
- Your qualifying child under age 13 whom you claim as your
dependent.
- Your disabled spouse who could not care for himself or herself,
and who lived with you for more than half the year.
- 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.
- 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:
- The person filed a joint return,
- The person had $3,650 or more of gross income, or
- You, or your spouse if filing jointly, could be claimed
as a dependent on someone else's 2010 return.
- 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.
taxmap/instr/i1040gi-011.htm#TXMP1cebf62etaxmap/instr/i1040gi-011.htm#TXMP781dc91eIf 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.
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.
- The amount on Form 1040, line 38, is more than $27,750 ($41,625
if head of household; $55,500 if married filing jointly).
- 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.
taxmap/instr/i1040gi-011.htm#TXMP713b8f2btaxmap/instr/i1040gi-011.htm#TXMP6e41a8ba
Three Steps To Take the Child Tax Credit!
| Step 1. | Make sure you have a qualifying child for the child tax credit.
Follow Steps 1 through 3 in the instructions for line 6c on page 15.
|
| Step 2. | Make sure you checked the box on Form 1040, line 6c, column
(4), for each qualifying child. |
| Step 3. | Answer the questions on this page to see if you can use the
worksheet on pages 40 and 41 to figure your credit or if you must use Pub. 972.
|
| |
| 1. | Are you claiming any of the following credits? ● Mortgage interest credit, Form 8396. ● District of Columbia first-time homebuyer credit,
Form 8859. ● Residential energy efficient property credit,
Form 5695, Part II. | Yes. Stop. | You must use Pub. 972 to figure your child tax credit.
You will also need the form(s) listed above for any credit(s) you are claiming. |
|
| 2. | Are you excluding income from Puerto Rico or are you filing
any of the following forms? ● Form 2555 or 2555-EZ (relating to foreign earned
income). ● Form 4563 (exclusion of income for residents
of American Samoa). | Yes. Stop. | You must use Pub. 972 to figure your credit. |
| No. | Use the worksheet on pages 40 and 41 to figure your credit. |
|
taxmap/instr/i1040gi-011.htm#TXMP6383144btaxmap/instr/i1040gi-011.htm#TXMP2761c2fataxmap/instr/i1040gi-011.htm#TXMP7c72ab1dtaxmap/instr/i1040gi-011.htm#TXMP53d095a7taxmap/instr/i1040gi-011.htm#TXMP00334b04You 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.
taxmap/instr/i1040gi-011.htm#TXMP77e83c62You 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.
taxmap/instr/i1040gi-011.htm#TXMP748b7094taxmap/instr/i1040gi-011.htm#TXMP27e31fbeInclude 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.
Previous Page |
Table of Contents |
Index |
Next Page
