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 Schedule M (Form 1040A or 1040)
taxmap/instr/i1040sm-002.htm#TXMP747a4ccc

Specific Instructions(p1)

rule
taxmap/instr/i1040sm-002.htm#TXMP088f194c

Line 1a(p1)

rule
taxmap/instr/i1040sm-002.htm#TXMP65aeb11d
Wages.(p1)
rule
The amount of your wages is generally the amount reported on line 7 of Form 1040A or 1040. Wages do not include income from self-employment.
taxmap/instr/i1040sm-002.htm#TXMP72fd4c79
Earned income.(p1)
rule
If you checked the No box on line 1a, complete the worksheet on page M-2 and enter on line 1a the amount you figured using the worksheet. (You should have checked the No box on line 1a if your wages were less than $6,451 ($12,903 if married filing jointly) or you meet one or more of the conditions listed after Important above line 1a.)
taxmap/instr/i1040sm-002.htm#TXMP1e7ad567

Line 1b(p1)

rule
Enter on line 1b the total nontaxable combat pay you, and your spouse if filing jointly, received in 2010. This amount should be shown in box 12 of Form W-2 with code Q.
taxmap/instr/i1040sm-002.htm#TXMP46329a05

Line 5(p1)

rule
If you are filing Form 2555, 2555-EZ, or 4563, or are excluding income from Puerto Rico, enter on line 5 the following total instead of the amount on Form 1040, line 38:
  1. Form 1040, line 38, plus
  2. Any exclusion of income from Puerto Rico, plus
  3. Any amounts from—
    1. Form 2555, lines 45 and 50,
    2. Form 2555-EZ, line 18, and
    3. Form 4563, line 15.
taxmap/instr/i1040sm-002.htm#TXMP08e94e7a

Line 10(p1)

rule
An economic recovery payment is a $250 payment sent to you by the U.S. Treasury if you received social security benefits or one of the other types of benefits listed on line 10 during the 3 months shown on line 10. Most economic recovery payments were issued in 2009, but some were issued in 2010. You may have received an economic recovery payment in 2010 if you did not get one in 2009.
Enter only economic recovery payment(s) received in 2010. Do not enter any economic recovery payment(s) received in 2009.
taxtip
Check your records if you are not sure whether you received an economic recovery payment in 2009 or 2010 or go to IRS.gov. Enter "making work pay credit" in the search box and click on "Search." Then select The Making Work Pay Tax Credit.
taxmap/instr/i1040sm-002.htm#w53119c02
pencil

Earned Income Worksheet — Line 1a

Before you begin: 

 ✓ If you are claiming the additional child tax credit and have already completed Form 8812, enter on line 1a of
    Schedule M the amount from line 4a of your Form 8812. Do not complete the worksheet below.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 ✓ If married filing jointly, add your spouse's amounts to yours when completing this worksheet.
 
 
1.a. Enter the amount from line 7 of Form 1040A or Form 10401a.
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule M, line 1b. This amount should be shown in box 12 of Form(s) W-2 with code Q. 1b.
  Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.   
2.a.Enter any statutory employee income reported on line 1 of Schedule C or C-EZ2a.
 b.Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b.
 c.Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amount exempt from self-employment tax 2c.  
 d.If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c 2d.  
 e.If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.
3.Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. You do not qualify for the making work pay credit 3.
4.Enter any amount included on line 1a that is:      
 a.A scholarship or fellowship grant not reported on Form W-24a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 7 of Form 1040A or 1040) 4b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount on the dotted line next to line 7 of Form 1040A or 1040). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 4c.  
5.a.Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Do not include any amount that is also included on line 4a, 4b, or 4c above 5a.    
 b.Enter the portion, if any, of the amount from Form 2555, line 44, that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27; Schedule C; Schedule C-EZ; or Schedule F 5b.    
 c.Subtract line 5b from line 5a5c.  
6.Enter the amount from Form 1040, line 276.  
7.Add lines 4a through 4c, 5c, and 67.
8.Subtract line 7 from line 3. Enter the result here and on Schedule M, line 1a8.
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.