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Publication 972
taxmap/pubs/p972-003.htm#en_us_publink100012092

(p3)

rule
taxmap/pubs/p972-003.htm#en_us_publink1000201690 taxmap/pubs/p972-003.htm#en_us_publink1000201691 taxmap/pubs/p972-003.htm#en_us_publink1000201692 taxmap/pubs/p972-003.htm#en_us_publink1000247673
taxmap/pubs/p972-003.htm#id2010_w26584r02
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1040 and 1040NR Filers - Earned Income Worksheet

Before you begin: 

 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication or line
    4a of Form 8812, Additional Child Tax Credit.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 ✓ If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
 
 
1.a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 81a.
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, 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 amounts 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. Instead, enter -0- on line 2 of the Line 11 Worksheet on page 6 or line 4a of Form 8812, whichever applies 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 1040 or line 8 of Form 1040NR)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 1040 or line 8 of Form 1040NR). 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 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27 or Form 1040NR, 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 27 or Form 1040NR, line 276.  
7.Add lines 4a through 4c, 5c, and 67.
8.Subtract line 7 from line 38.
  
  • If you were sent here from the Line 11 Worksheet on page 6, enter this amount on line 2 of that worksheet.
  • If you were sent here from Form 8812, enter this amount on line 4a of that form.
  • If you are claiming the making work pay credit on Schedule M (Form 1040A or Form 1040), also enter this amount on line 1a of that form only if you check the "No" checkbox. You do not have to complete the worksheet in the Schedule M instructions.
  
*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. 
         
taxmap/pubs/p972-003.htm#id2010_w26584r01
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1040A Filers - Earned Income Worksheet     

Before you begin: 
 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 
       
1.a.Enter the amount from Form 1040A, line 71a.  
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.  
 c.Add lines 1a and 1b.  1c.
2.Enter any amount included on line 1a that is:    
 a.A scholarship or fellowship grant not reported on Form W-22a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount next to line 7 of Form 1040A)2b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount next to line 7 of Form 1040A). 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 2c.  
3.Add lines 2a through 2c3.
4.Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet on page 64.