skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-011.htm#TXMP7dd849aa

Tax and Credits(p33)

rule
taxmap/instr/i1040gi-011.htm#TXMP60bd95c2

Line 39a(p33)

rule
If 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#TXMP32c74558

Blindness(p33)

rule
If you were partially blind as of December 31, 2010, you must get a statement certified by your eye doctor or registered optometrist that:
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#TXMP18c536a1

Line 39b(p33)

rule
If 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#TXMP1a3c8edb

Line 40(p33)

rule
taxmap/instr/i1040gi-011.htm#TXMP159725c2

Itemized Deductions or Standard Deduction(p33)

rule
In 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#TXMP0f5752cb

Itemized Deductions(p33)

rule
To figure your itemized deductions, fill in Schedule A.
taxmap/instr/i1040gi-011.htm#TXMP6938bbc1

Standard Deduction(p33)

rule
Generally, your standard deduction is:
taxmap/instr/i1040gi-011.htm#TXMP1ff83935
Exception 1.(p33)
rule
Use the worksheet on page 34 to figure your standard deduction if:
taxmap/instr/i1040gi-011.htm#TXMP430a0bb2
Exception 2.(p33)
rule
Your standard deduction may be higher if you:
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#TXMP6ab540b7
Exception 3.(p34)
rule
If 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.
caution
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
pencil

Standard Deduction Worksheet—Line 40

caution 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
Right brace 1.  
 
  • Head of household—$8,400
       
2. Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?     
   boxNo.Enter the amount from line 1 on line 4, skip line 3, and go to line 5.       
   boxYes.Go to line 3.       
3. Is your earned income* more than $650?        
   boxYes.Add $300 to your earned income. Enter the total Right brace.3.   
   boxNo.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 406. 
*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#TXMP55b3a3c7

Line 44(p35)

rule
taxmap/instr/i1040gi-011.htm#TXMP5b383bd7

Tax(p35)

rule
Include in the total on line 44 all of the following taxes that apply.
Do you want the IRS to figure the tax on your taxable income for you?
taxmap/instr/i1040gi-011.htm#TXMP081fb1e2
  Yes.(p35)
rule
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.
taxmap/instr/i1040gi-011.htm#TXMP3426286b
  No.(p35)
rule
Use one of the following methods to figure your tax.
taxmap/instr/i1040gi-011.htm#TXMP41c9dcca
Tax Table or Tax Computation Worksheet.(p35)
rule
If 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#TXMP134121bf
Form 8615.(p35)
rule
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 gains (including 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.
taxmap/instr/i1040gi-011.htm#TXMP25346383
Schedule D Tax Worksheet.(p35)
rule
If 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#TXMP71e9e2bf
Qualified Dividends and Capital Gain Tax Worksheet.(p35)
rule
If 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.
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#TXMP232a90c6
Schedule J.(p35)
rule
If 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#TXMP76a0cf0e
Foreign Earned Income Tax Worksheet.(p35)
rule
If 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
pencil

Foreign Earned Income Tax Worksheet—Line 44

caution If Form 1040, line 43, is zero, do not complete this worksheet.
1.Enter the amount from Form 1040, line 431.
2.Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 182.
3.Add lines 1 and 23.
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 446.
*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
pencil

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?*    
   box 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- Right brace3.   
   box No.Enter the amount from Form 1040, line 13    
4. Add lines 2 and 34.   
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. 
Right brace 8.   
9. Enter the smaller of line 1 or line 89.   
10. Enter the smaller of line 7 or line 910.   
11. Subtract line 10 from line 9. This amount is taxed at 0%11.   
12. Enter the smaller of line 1 or line 612.   
13. Enter the amount from line 1113.   
14. Subtract line 13 from line 1214.   
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 1617.  
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#TXMP57596f05

Line 45(p38)

rule
taxmap/instr/i1040gi-011.htm#TXMP5b66432d

Alternative Minimum Tax(p38)

rule
Use 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.
taxtip
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#TXMP2eee92bc

Line 47(p38)

rule
taxmap/instr/i1040gi-011.htm#TXMP5ec7468c

Foreign Tax Credit(p38)

rule
If 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#TXMP4a9c742d
Exception.(p38)
rule
You do not have to complete Form 1116 to take this credit if all of the following apply.
  1. 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).
  2. If you had dividend income from shares of stock, you held those shares for at least 16 days.
  3. You are not filing Form 4563 or excluding income from sources within Puerto Rico.
  4. The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly).
  5. All of your foreign taxes were:
    1. Legally owed and not eligible for a refund, and
    2. 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#TXMP53ca8eca
  Yes.(p38)
rule
Enter 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#TXMP24090066
  No.(p38)
rule
See 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#TXMP3f5ac4c9

Line 48(p38)

rule
taxmap/instr/i1040gi-011.htm#TXMP1a552876

Credit for Child and Dependent Care Expenses(p38)

rule
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 16.
For details, use TeleTax topic 602 (see page 91) or see Form 2441.
taxmap/instr/i1040gi-011.htm#TXMP1cebf62e

Line 49(p38)

rule
taxmap/instr/i1040gi-011.htm#TXMP781dc91e

Education Credits(p38)

rule
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. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.
taxmap/instr/i1040gi-011.htm#TXMP6bc90276

Line 50(p38)

rule
taxmap/instr/i1040gi-011.htm#TXMP6547be9e

Retirement Savings Contributions Credit (Saver's Credit)(p38)

rule
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 1040, line 38, 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:
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#TXMP713b8f2b

Line 51—Child Tax Credit(p39)

rule
taxmap/instr/i1040gi-011.htm#TXMP6e41a8ba

(p39)

rule

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.
 

 Questions   Who Must Use 
Pub. 972(p39)

pub972
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.
No.  Continue...
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#TXMP6383144b
taxmap/instr/i1040gi-011.htm#TXMP659a726d
Child Tax Credits Text DescriptionChild Tax Credits   
taxmap/instr/i1040gi-011.htm#TXMP2761c2fa
taxmap/instr/i1040gi-011.htm#TXMP0ada9004
Child Tax Credits (continued) Text DescriptionChild Tax Credits (continued)   
taxmap/instr/i1040gi-011.htm#TXMP7c72ab1d

Line 52(p42)

rule
taxmap/instr/i1040gi-011.htm#TXMP53d095a7

Residential Energy Credits(p42)

rule
taxmap/instr/i1040gi-011.htm#TXMP00334b04
Nonbusiness energy property credit.(p42)
rule
You 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.
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.
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#TXMP77e83c62
Residential energy efficient property credit.(p42)
rule
You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2010.
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#TXMP748b7094

Line 53(p42)

rule
taxmap/instr/i1040gi-011.htm#TXMP27e31fbe

Other Credits(p42)

rule
Include 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.