Instructions for Form 1040-A
taxmap/instr/i1040a-013.htm#TXMP749dc23aGenerally, you must report all income except income that is exempt from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 14b. Also see Pub.
525.
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United
States.
If you worked abroad, you may be able to exclude part or all of your foreign earned income if you file Form 1040. For details, see Pub.
54 and Form 2555 or 2555-EZ.
If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income. If you elect to defer tax, you must file Form
1040.
Report distributions from foreign pension plans on lines 12a and
12b.
taxmap/instr/i1040a-013.htm#TXMP4ca9bc17You must complete Part III of Schedule B if you:
- Had a foreign account, or
- Received a distribution from, or were a grantor of, or a transferor to, a foreign
trust.
If you had foreign financial assets in 2011, you may have to file new Form 8938. Check
www.irs.gov/form8938
for details. If you must file Form 8938 you cannot file Form 1040A. You must
file Form 1040.
taxmap/instr/i1040a-013.htm#TXMP0b5b6ce8You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes
$3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the
total.
You received two Forms W-2, one showing wages of $5,009.55 and one showing wages
of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 +
$8,760.73 = $13,770.28).
taxmap/instr/i1040a-013.htm#TXMP7a065df0If you received a refund, credit, or offset of state or local income taxes in 2011, you may receive a Form
1099-G.
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?
No. | None of your refund is taxable. |
|
Yes. | You may have to report part or all of the refund as income on Form 1040 for 2011. See Pub.
525 for details. |
Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub.
555.
A registered domestic partner in Nevada, Washington, or California (or a person in California who is married to a person of the same sex) generally must report half the combined community income of the individual and his or her domestic partner (or California same sex spouse). See Pub.
555 and the recent developments at
www.irs.gov/pub555.
Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line
7.
taxmap/instr/i1040a-013.htm#TXMP0f7acea1
Your employer is required to provide or send Form W-2 to you no later than
January 31, 2012. If you do not receive it by early February, use TeleTax topic
154 (see
TeleTax Topics, later) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new
one.
taxmap/instr/i1040a-013.htm#TXMP481c883etaxmap/instr/i1040a-013.htm#TXMP43e327f9Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to
you.
Interest credited in 2011 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2011 income. For details, see Pub.
550.
 | If you get a 2011 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2011, see Pub.
550. |
taxmap/instr/i1040a-013.htm#TXMP28bebc34taxmap/instr/i1040a-013.htm#TXMP4522ef66If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings
account.
If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form
1040.
taxmap/instr/i1040a-013.htm#TXMP59023bfftaxmap/instr/i1040a-013.htm#TXMP3612b187Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s)
1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone
else.
You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital
gains.
For details, see Pub.
550.
Enter your total qualified dividends on line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub.
550
for the definition of qualified dividends if you received dividends not reported
on Form 1099-DIV.
Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:
- Dividends you received as a nominee. See the instructions for Schedule
B.
- Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub.
550 for more details.
- Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub.
550
for more details. Preferred dividends attributable to periods totaling less than
367 days are subject to the 61-day holding period rule just described.
- Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related
property.
- Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified
dividends.
You bought 5,000 shares of XYZ Corp. common stock on July 8, 2011. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 15, 2011. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2011. You held your shares of XYZ Corp. for only 34 days (from July 9, 2011, through August 11, 2011) of the 121-day period. The 121-day period began on May 16, 2011, (60 days before the ex-dividend date) and ended on September 13, 2011. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61
days.
taxmap/instr/i1040a-013.htm#TXMP18f855efAssume the same facts as in Example 1 except that you bought the stock on July 14, 2011 (the day before the ex-dividend date), and you sold the stock on September 15, 2011. You held the stock for 63 days (from July 15, 2011, through September 15, 2011). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 15, 2011, through September 13,
2011).
taxmap/instr/i1040a-013.htm#TXMP30e6f7c7You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2011. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 15, 2011. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000, and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2011. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61
days.
| Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your
tax. |
taxmap/instr/i1040a-013.htm#TXMP4d3d1e0etaxmap/instr/i1040a-013.htm#TXMP48d86489Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?
|
Yes. | You
must use Form 1040.
|
|
No. | You can use Form 1040A. Enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.
|
If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 10 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and
1096.
taxmap/instr/i1040a-013.htm#TXMP4f6b84a6taxmap/instr/i1040a-013.htm#TXMP361cca68You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank and enter the total distribution (from Form 1099-R, box 1) on line
11b.
If you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See 2010 Roth IRA conversions,
later.
taxmap/instr/i1040a-013.htm#TXMP1a07bea4Enter the total distribution on line 11a if you rolled over part or all of the distribution from one:
- IRA to another IRA of the same type (for example, from one traditional IRA to another traditional
IRA),
- SEP or SIMPLE IRA to a traditional IRA, or
- IRA to a qualified plan other than an IRA.
Also, enter
Rollover
next to line 11b. If the total distribution was rolled over in a qualified
rollover, enter -0- on line 11b. If the total distribution was not rolled over
in a qualified rollover, enter the part not rolled over on line 11b unless
Exception 2
applies to the part not rolled over. Generally, a qualified rollover must be
made within 60 days after the day you received the distribution. For more
details on rollovers, see Pub.
590.
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2012, include a statement explaining what you
did.
taxmap/instr/i1040a-013.htm#TXMP4c4f2680If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.
- You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2011 or an earlier year. If you made nondeductible contributions to these IRAs for 2011, also
see
Pub.
590. - You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; you do not have to see Form 8606 or its
instructions.
- Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2006 or an earlier
year.
- Distribution code Q is shown in box 7 of Form 1099-R.
- You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in
2011.
- You had a 2010 or 2011 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that
year.
- You made excess contributions to your IRA for an earlier year and had them returned to you in
2011.
- You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice
versa.
If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless
Exception 2 applies to that part. Enter
QCD
next to line 11b.
A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age
701/2 when the distribution was made.
Generally, your total QCDs for the year cannot be more than $100,000. (On a
joint return, your spouse can also have a QCD of up to $100,000.) If you elected
to treat a January 2011 QCD as made in 2010, report it on your 2011 return like
any other 2011 QCD, as just described. However, if you also made another 2011
QCD and the total was more than $100,000 per spouse, attach a brief explanation.
For example:
Line 11b — Spouse One's 2010 QCD $75,000; Spouse One's 2011 QCD
$70,000.
The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable
income.
 | You cannot claim a charitable contribution deduction for any QCD not included in your
income. |
taxmap/instr/i1040a-013.htm#TXMP06f432f6If the distribution is a health savings account (HSA) funding distribution (HFD), you must file Form 1040. See
Exception 4
in the instructions for Form 1040, lines 15a and 15b. An HFD is a distribution
made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE
IRA) to your HSA.
taxmap/instr/i1040a-013.htm#TXMP23929017If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 11b. For example:
Line 11b--$1,000 Rollover and $500 HFD.
But you do not need to attach a statement if only Exception 2 and one other
exception apply.
taxmap/instr/i1040a-013.htm#TXMP094a747eIf you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 11b the amount from your 2010 Form 8606, line 20a. However, you may have to include a different amount on line 11b if either of the following applies.
- You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub.
590 to figure the amount to enter on line 11b.
- You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line
11b.
If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 11b. Enter the total amount of those distributions on line
11a.
| You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over or (b) you were born before July 1, 1940, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. If you do owe this tax, you must use Form 1040.
|
taxmap/instr/i1040a-013.htm#TXMP4d536da2 For more information about IRAs, see Pub.
590.
You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Do not include the following payments on lines 12a and 12b. Instead, report them on line 7.
- Disability pensions received before you reach the minimum retirement age set by your
employer.
- Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in
income.
| Attach Form(s) 1099-R to Form 1040A if any federal income tax was
withheld. |
If you rolled over part or all of a distribution from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 (or you rolled over part or all of a distribution from a 401(k) or 403(b) plan to a designated Roth account in 2010) and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See
2010 Roth IRA rollovers or
2010 in-plan Roth rollovers, whichever applies, later.
taxmap/instr/i1040a-013.htm#TXMP5a738bb0Your payments are fully taxable if (a) you did not contribute to the cost (see
Cost, later) of your pension or annuity, or (b) you got back your entire cost tax free before 2011. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 12b; do not make an entry on line 12a. But see
Insurance premiums for retired public safety officers, later.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub.
525. If you received a Form RRB-1099-R, see Pub.
575 to find out how to report your benefits.
Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined later) was after July 1, 1986, see
Simplified Method, later, to find out if you must use that method to figure the taxable
part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub.
939.
If your Form 1099-R shows a taxable amount, you can report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next,
applies.
taxmap/instr/i1040a-013.htm#TXMP2c6369d6If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that would otherwise be included in your
income.
An eligible retirement plan is a governmental plan that is:
- a qualified trust,
- a section 403(a) plan,
- a section 403(b) plan, or
- a section 457(b) plan.
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 12a and the taxable amount on line 12b. Enter
PSO
next to line 12b.
If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter
PSO
and the amount excluded in the space to the left of line 7.
taxmap/instr/i1040a-013.htm#TXMP63b95267You must use the Simplified Method if either of the following applies.
- Your annuity starting date (defined later) was after July 1, 1986, and you used this method last year to figure the taxable
part.
- Your annuity starting date was after November 18, 1996, and both of the following
apply.
- The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered
annuity.
- On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub.
575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub.
575 or Pub.
721 for U.S. Civil Service retirement benefits.
| If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub.
721
to figure the taxable part of your annuity. Do not use the Simplified Method
Worksheet in these instructions. |
taxmap/instr/i1040a-013.htm#TXMP03002a5dYour annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became
fixed.
taxmap/instr/i1040a-013.htm#TXMP58f7d50bIf you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting
date.
If you are the beneficiary of an employee who died, see Pub.
575. If there is more than one beneficiary, see Pub.
575 or Pub.
721 to figure each beneficiary's taxable amount.
Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the
plan.
taxmap/instr/i1040a-013.htm#TXMP1c703a92Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or
SEP.
Enter on line 12a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 12b. If the remaining amount is zero and you have no other distribution to report on line 12b, enter zero on line 12b. Also, enter
Rollover
next to line 12b.
See Pub.
575
for more details on rollovers, including special rules that apply to rollovers
from designated Roth accounts, partial rollovers of property, and distributions
under qualified domestic relations orders.
If you rolled over part or all of a distribution from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b (or include an amount on line 11b instead of 12b) if either of the following applies.
- You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub.
575 to figure the amount to enter on line 12b.
- You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line
11b.
If you rolled over part or all of a distribution from a qualified retirement plan to a designated Roth account in 2010 and did not report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b if either of the following applies.
- You received a distribution from your designated Roth account in 2010 after September 27, or the owner of the designated Roth account died in 2011. See Pub.
575 to figure the amount to enter on line 12b.
- You received a distribution from the designated Roth account in 2011. Use Form 8606 to figure the amount to enter on line
12b.
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the
Total distribution
box in box 2b checked. You must use Form 1040 if you owe additional tax because
you received an early distribution from a qualified retirement plan and the
total amount was not rolled over in a qualified rollover. See Pub.
575 to find out if you owe this tax.
Enter the total distribution on line 12a and the taxable part on line 12b. For details, see Pub.
575.
| You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so. For details, see Form 4972.
|
taxmap/instr/i1040a-013.htm#w12088u01 | Simplified Method Worksheet—Lines 12a and 12b
- If you are the beneficiary of a deceased employee or former employee who died
before
August 21, 1996, include any death benefit exclusion that you are entitled to
(up to $5,000) in the amount entered on line 2 below.
Note.
If you had more than one partially taxable pension or annuity, figure the
taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 12b. Enter the total pension or annuity payments received in 2011 on
Form 1040A, line 12a.
| 1. | Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a
| 1. | | | | 2. | Enter your cost in the plan at the annuity starting date | 2. | | | | | | Note.
If you completed this worksheet last year, skip line 3 and enter the amount from
line 4 of last year's worksheet on line 4 below (even if the amount of your
pension or annuity has changed). Otherwise, go to line 3.
| | | | | | | | 3. | Enter the appropriate number from
Table 1 below.
But if your annuity starting date was
after 1997
and
the payments are for your life and that of your beneficiary, enter the
appropriate number from
Table 2 below
| 3. | | | | | 4. | Divide line 2 by the number on line 3 | 4. | | | | | 5. | Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was
before
1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line
6
| 5. | | | | | 6. | Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet
| 6. | | | | | 7. | Subtract line 6 from line 2 | 7. | | | | | 8. | Enter the
smaller of line 5 or line 7
| 8. | | | | 9. | Taxable amount.
Subtract line 8 from line 1. Enter the result, but not less than zero. Also,
enter this amount on Form 1040A, line 12b. If your Form 1099-R shows a larger
amount, use the amount on this line instead of the amount from Form 1099-R. If
you are a retired public safety officer, see Insurance premiums for retired public safety officers before entering an amount on line 12b
| 9. | | | | 10. | Was your annuity starting date before 1987? | | | | | | |
Yes. |
 Leave line 10 blank.
| | | | | | |
No. | Add lines 6 and 8. This is the
amount you have recovered tax free
through 2011. You will need this number when you fill out this worksheet next
year.
| 10. | | | | | | | Table 1 for Line 3 Above | | | | | | | AND your annuity starting date was— | | | | IF the age at annuity starting date (defined earlier) was . .
. | | before November 19, 1996,
enter on line 3 . . .
| | after November 18, 1996, enter on line 3 . . .
| | | | | 55 or under | | 300 | | 360 | | | | | 56–60 | | 260 | | 310 | | | | | 61–65 | | 240 | | 260 | | | | | 66–70 | | 170 | | 210 | | | | | 71 or older | | 120 | | 160 | | | | Table 2 for Line 3 Above | | | IF the combined ages at annuity
starting date (defined earlier) were . . . | | THEN enter on line 3 . . . | | | | | 110 or under | | 410 | | | | | 111–120 | | 360 | | | | | 121–130 | | 310 | | | | | 131–140 | | 260 | | | | | 141 or older | | 210 | | |
|
taxmap/instr/i1040a-013.htm#TXMP6ac6f9dftaxmap/instr/i1040a-013.htm#TXMP5f501799taxmap/instr/i1040a-013.htm#TXMP2d5a6c80You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2011. Report this amount on line 13. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those contributions.
If you received an overpayment of unemployment compensation in 2011 and you repaid any of it in 2011, subtract the amount you repaid from the total amount you received. Enter the result on line 13. Also, enter
Repaid
and the amount you repaid in the space to the left of line 13. If, in 2011, you
repaid unemployment compensation that you included in gross income in an earlier
year, you can deduct the amount repaid. But you must use Form 1040 to do so. See
Pub.
525 for details.
Include the dividends in the total on line 13.
taxmap/instr/i1040a-013.htm#w12088u03 | Social Security Benefits Worksheet—Lines 14a and
14b - Complete Form 1040A, lines 16 and 17, if they apply to
you.
- If you are married filing separately and you
lived apart
from your spouse for all of 2011, enter "D" to the right of the word "benefits"
on line 14a. If you do not, you may get a math error notice from the IRS.
- Be sure you have read the
Exception, later, to see if you can use this worksheet instead of a publication to find out if any of your benefits are
taxable.
| 1. | | Enter the total amount from
box 5 of
all your
Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040A, line 14a
| 1. | | | | | | 2. | | Enter one-half of line 1 | 2. | | | | 3. | | Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and
13 | 3. | | | | 4. | | Enter the amount, if any, from Form 1040A, line 8b | 4. | | | | 5. | | Add lines 2, 3, and 4 | 5. | | | | 6. | | Enter the total of the amounts from Form 1040A, lines 16 and 17
| 6. | | | | 7. | | Is the amount on line 6 less than the amount on line
5? | | | | | | | | |
| No. |
|
None of your social security benefits are taxable. Enter -0- on Form 1040A, line
14b. | | | | | | | | |
| Yes. Subtract line 6 from line 5
| 7. | | | | 8. | | If you are:
- Married filing jointly, enter $32,000.
- Single, head of household, qualifying widow(er), or married filing separately and you
lived apart from your spouse for all of 2011, enter $25,000.
|
 | 8. | | | | | |
- Married filing separately and you lived with your spouse at any time in 2011, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
| | | | | | | 9. | | Is the amount on line 8 less than the amount on line
7? | | | | | | |
| No. |
|
None of your social security benefits are taxable. Enter -0- on Form 1040A, line
14b. If you are married filing separately and you
lived apart
from your spouse for all of 2011, be sure you entered "D" to the right of the
word "benefits" on line 14a.
| | | | | | |
| Yes. Subtract line 8 from line 7
| 9. | | | | 10. | | Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you
lived apart from your spouse for all of 2011
| 10. | | | | 11. | | Subtract line 10 from line 9. If zero or less, enter
-0- | 11. | | | | 12. | | Enter the
smaller of line 9 or line 10
| 12. | | | | 13. | | Enter one-half of line 12 | 13. | | | | 14. | | Enter the
smaller of line 2 or line 13
| 14. | | | | 15. | | Multiply line 11 by 85% (.85). If line 11 is zero, enter
-0- | 15. | | | | 16. | | Add lines 14 and 15 | 16. | | | | 17. | | Multiply line 1 by 85% (.85) | 17. | | | | 18. | | Taxable social security benefits. Enter the
smaller
of line 16 or line 17. Also enter this amount on Form 1040A, line 14b
| 18. | | | |
| | If any of your benefits are taxable for 2011
and
they include a lump-sum benefit payment that was for an earlier year, you may be
able to reduce the taxable amount. See Pub.
915 for details. | |
|
taxmap/instr/i1040a-013.htm#TXMP63d9874ftaxmap/instr/i1040a-013.htm#TXMP389450f1You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2011. If you received railroad retirement benefits treated as social security, you should receive a Form
RRB-1099.
Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are
taxable.
taxmap/instr/i1040a-013.htm#TXMP1e044828Do not use the Social Security Benefits Worksheet if any of the following
applies.
- You made contributions to a traditional IRA for 2011 and you or your spouse were covered by a retirement plan at work. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA
deduction.
- You repaid any benefits in 2011 and your total repayments (box 4) were more than your total benefits for 2011 (box 3). None of your benefits are taxable for 2011. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. But you must use Form 1040 to do so. For more details, see Pub.
915.
- You file Form 8815. Instead, use the worksheet in Pub. 915.
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