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1040 Instructions
For use in Preparing 2010 Returns
A Message From the Commissioner
What's NewFiling RequirementsWhat if You Cannot File on Time?Private Delivery ServicesLine Instructions for Form 1040Name ChangeIRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpouseSingleMarried Filing JointlyMarried Filing SeparatelyHead of HouseholdQualifying Widow(er) With Dependent ChildSpouseLine 6c—DependentsForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsWages, Salaries, Tips, etc.Taxable InterestTax-Exempt InterestOrdinary DividendsQualified DividendsTaxable Refunds, Credits, or Offsets of State and Local Income TaxesAlimony ReceivedBusiness Income or (Loss)Capital Gain or (Loss)Other Gains or (Losses)IRA DistributionsPensions and AnnuitiesUnemployment CompensationSocial Security BenefitsOther IncomeEducator ExpensesCertain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government OfficialsHealth Savings Account (HSA) DeductionMoving ExpensesOne-Half of Self-Employment TaxSelf-Employed SEP, SIMPLE, and Qualified PlansSelf-Employed Health Insurance DeductionPenalty on Early Withdrawal of SavingsAlimony PaidIRA DeductionStudent Loan Interest DeductionTuition and FeesDomestic Production Activities DeductionBlindnessItemized Deductions or Standard DeductionTaxAlternative Minimum TaxForeign Tax CreditCredit for Child and Dependent Care ExpensesEducation CreditsRetirement Savings Contributions Credit (Saver's Credit)Line 51—Child Tax CreditResidential Energy CreditsOther CreditsUnreported Social Security and Medicare Tax from Forms 4137 and 8919Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Total TaxFederal Income Tax Withheld2010 Estimated Tax PaymentsMaking Work Pay CreditLines 64a and 64b— Earned Income Credit (EIC)Additional Child Tax CreditAmerican Opportunity CreditFirst-Time Homebuyer CreditAmount Paid With Request for Extension To FileExcess Social Security and Tier 1 RRTA Tax WithheldCredit for Federal Tax on FuelsAmount OverpaidAmount Refunded to YouApplied to Your 2011 Estimated TaxAmount You OweEstimated Tax PenaltyChild's ReturnDaytime Phone NumberPaid Preparer Must Sign Your ReturnElectronic Return Signatures!Tax TablesGeneral InformationHow To Avoid Common MistakesWhat Are Your Rights as a Taxpayer?Innocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2011Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?Secure Your Tax Records from Identity TheftHow Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended ReturnNeed a Copy of Your Tax Return?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsOther Ways To Get HelpSend Your Written Tax Questions to the IRSResearch Your Tax Questions OnlineFree Help With Your ReturnEveryday Tax SolutionsIRS VideosHelp for People With DisabilitiesTax Services in Other LanguagesInterest and PenaltiesInterestPenaltiesRefund InformationWhat Is TeleTax?Recorded Tax InformationTopics by InternetTeleTax TopicsCalling the IRSBefore You CallMaking the CallBefore You Hang UpDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on FormsEstimates of Taxpayer BurdenOrder Form for Forms and PublicationsHow To Use the Order FormMajor Categories of Federal Income and Outlays for Fiscal Year 2009