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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-010.htm#TXMP42577214

Adjusted Gross Income(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP5300cb21

Line 23(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP01a5ab0f

Educator Expenses(p28)

rule
If you were an eligible educator in 2011, you can deduct on line 23 up to $250 of qualified expenses you paid in 2011. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
For more details, use TeleTax topic 458 or see Pub. 529.
taxmap/instr/i1040gi-010.htm#TXMP13ab51fd

Line 24(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP6284fb0f

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials(p28)

rule
Include the following deductions on
line 24.
For more details, see Form 2106 or 2106-EZ.
taxmap/instr/i1040gi-010.htm#TXMP03d91d6f

Line 25(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP02608526

Health Savings Account (HSA) Deduction(p28)

rule
You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2011. See Form 8889.
taxmap/instr/i1040gi-010.htm#TXMP382fb594

Line 26(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP5dfb6490

Moving Expenses(p28)

rule
If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 or see Form 3903.
taxmap/instr/i1040gi-010.htm#TXMP51d21f14

Line 27(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP57ec712e

Deductible Part of Self-Employment Tax(p28)

rule
If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.
taxmap/instr/i1040gi-010.htm#TXMP44e3b06a

Line 28(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP6e60b932

Self-Employed SEP, SIMPLE, and Qualified Plans(p28)

rule
If you were self-employed or a partner, you may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub. 517.
taxmap/instr/i1040gi-010.htm#TXMP111ef359

Line 29(p28)

rule
taxmap/instr/i1040gi-010.htm#TXMP5ac1de7d

Self-Employed Health Insurance Deduction(p28)

rule
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance can also cover your child who was under age 27 at the end of 2011, even if the child was not your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c instructions).
taxmap/instr/i1040gi-010.htm#w24811v09
pencil

Self-Employed Health Insurance Deduction Worksheet—Line 29

  • If, during 2011, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.
  • Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.
1.Enter the total amount paid in 2011 for health insurance coverage established under your business   
 (or the S corporation in which you were a more-than-2% shareholder) for 2011 for you, your spouse, and your dependents. Your insurance can also cover your child who was under age 27 at the end of 2011, even if the child was not your dependent. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1. 
2.Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28. Do not include Conservation Reserve Program payments exempt from self-employment tax 2. 
3.Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on Schedule A
3. 
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b. 
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.
One of the following statements must be true.
The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.
If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2011 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2011, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2011, do not use amounts paid for coverage for that month to figure the deduction.

Example.(p28)

If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare premiums you voluntarily pay to obtain insurance that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction, use the Self-Employed Health Insurance De duction Worksheet to figure the amount you can deduct.
taxmap/instr/i1040gi-010.htm#TXMP31467462
Exception.(p29)
rule
Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.
taxmap/instr/i1040gi-010.htm#TXMP12cd0c9b

Line 30(p29)

rule
taxmap/instr/i1040gi-010.htm#TXMP4478c290

Penalty on Early Withdrawal of Savings(p29)

rule
The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.
taxmap/instr/i1040gi-010.htm#TXMP00d56941

Lines 31a and 31b(p29)

rule
taxmap/instr/i1040gi-010.htm#TXMP766aa1bb

Alimony Paid(p29)

rule
If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 or see Pub. 504.
taxmap/instr/i1040gi-010.htm#TXMP36fd44b4

Line 32(p29)

rule
taxmap/instr/i1040gi-010.htm#TXMP2e73979f

IRA Deduction(p29)

rule
taxtip
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2011, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2011, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590. A statement should be sent to you by May 31, 2012, that shows all contributions to your traditional IRA for 2011.
Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the worksheet.
  1. If you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA for 2011 or treat them as nondeductible contributions.
  2. You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 50.
caution
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2011, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
  1. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 50.
  2. If you made contributions to your IRA in 2011 that you deducted for 2010, do not include them in the worksheet.
  3. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the income.
  4. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.
  5. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b.
  6. Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.
  7. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.
  8. If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2011, see Pub. 590 for special rules.
taxtip
By April 1 of the year after the year in which you turn age 701/2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
taxmap/instr/i1040gi-010.htm#TXMP029ced85

Were You Covered by a Retirement Plan?(p31)

rule
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.
The Retirement plan box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.
taxmap/instr/i1040gi-010.htm#TXMP3b9d3be8
Married persons filing separately.(p31)
rule
If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2011.
taxtip
You may be able to take the retirement savings contributions credit. See the line 50 instructions.
taxmap/instr/i1040gi-010.htm#w24811v13
pencil

IRA Deduction Worksheet—Line 32

(p31)
caution
If you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701/2 or older at the end of 2011. If you are married filing jointly and only one spouse was under age 701/2 at the end of 2011, complete this worksheet only for that spouse.
  • Be sure you have read the 10-item list in the instructions for this line. You may not be able to use this worksheet.
  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
  • If you are married filing separately and you lived apart from your spouse for all of 2011, enter "D" on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.
 Your IRASpouse's IRA 
1a. Were you covered by a retirement plan (see Were You Covered by a Retirement Plan?)? 1a.  box Yes boxNo  
 b. If married filing jointly, was your spouse covered by a retirement plan?1b.  box Yes boxNo 
 Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
  • $5,000, if under age 50 at the end of 2011.
  • $6,000, if age 50 or older but under age 701/2 at the end of 2011.
Otherwise, go to line 2.
  
2. Enter the amount shown below that applies to you.  
 
  • Single, head of household, or married filing separately and you lived apart
      from your spouse for all of 2011, enter $66,000
  
 
  • Qualifying widow(er), enter $110,000
Right brace2a. 2b.  
 
  • Married filing jointly, enter $110,000 in both columns. But if you checked
      "No" on either line 1a or 1b, enter $179,000 for the person who was not
      covered by a plan
  • Married filing separately and you lived with your spouse at any time in 2011,
      enter $10,000
  
3. Enter the amount from Form 1040, line 223.   
4. Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36 4.   
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns5a. 5b.  
6. Is the amount on line 5 less than the amount on line 2?  
   box No. stop None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.  
   box Yes.Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.  
   
  • If single, head of household, or married filing separately, and the   result is $10,000 or more, enter the applicable amount below on
      line 7 for that column and go to line 8.
       i. $5,000, if under age 50 at the end of 2011.
       ii. $6,000, if age 50 or older but under age 701/2 at the end
         of 2011.
      If the result is less than $10,000, go to line 7.
Right brace6a. 6b.  
   
  • If married filing jointly or qualifying widow(er), and the result is
       $20,000 or more ($10,000 or more in the column for the IRA of
      a person who was not covered by a retirement plan), enter the
      applicable amount below on line 7 for that column and go to
      line 8.
       i. $5,000, if under age 50 at the end of 2011.
       ii. $6,000 if age 50 or older but under age 701/2 at the end
         of 2011.
      Otherwise, go to line 7.
  
taxmap/instr/i1040gi-010.htm#w24811v44

IRA Deduction Worksheet—Continued

     Your IRASpouse's IRA 
7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.   
 
  • Single, head of household, or married filing separately, multiply by 50%
      (.50) (or by 60% (.60) in the column for the IRA of a person who is age
      50 or older at the end of 2011)
Right brace7a. 7b.  
 
  • Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by
      30% (.30) in the column for the IRA of a person who is age 50 or older at
      the end of 2011). But if you checked "No" on either line 1a or 1b, then in
      the column for the IRA of the person who was not covered by a retirement
      plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end
      of 2011)
  
8. Enter the total of your (and your spouse's if filing jointly):     
 
  • Wages, salaries, tips, etc. Generally, this is the
      amount reported in box 1 of Form W-2. Exceptions
      are explained earlier in these instructions for line 32
Right brace 8.    
 
  • Alimony and separate maintenance payments reported
      on Form 1040, line 11
    
 
  • Nontaxable combat pay. This amount should be
      reported in box 12 of Form W-2 with code Q
           
9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590 9.   
10. Add lines 8 and 910.   
          
   caution If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2011; $12,000 if both spouses are age 50 or older at the end of 2011), stop here and see Pub. 590 to figure your IRA deduction.  
11. Enter traditional IRA contributions made, or that will be made by April 17, 2012, for 2011 to your IRA on line 11a and to your spouse's IRA on line 11b 11a. 11b.  
12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a. 12b.  
     
taxmap/instr/i1040gi-010.htm#TXMP2f42c5c0

Line 33(p32)

rule
taxmap/instr/i1040gi-010.htm#TXMP1e3d1c02

Student Loan Interest Deduction(p32)

rule
You can take this deduction only if all of the following apply.
Use the worksheet below to figure your student loan interest deduction.
taxmap/instr/i1040gi-010.htm#TXMP6c5e9e10
Exception.(p32)
rule
Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.
taxmap/instr/i1040gi-010.htm#TXMP3a82cf30
Qualified student loan.(p32)
rule
A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.
  1. Yourself or your spouse.
  2. Any person who was your dependent when the loan was taken out.
  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:
    1. The person filed a joint return,
    2. The person had gross income that was equal to or more than the exemption amount for that year ($3,700 for 2011), or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
The person for whom the expenses were paid must have been an eligible student (defined later). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.
taxmap/instr/i1040gi-010.htm#w24811v05
pencil

Student Loan Interest Deduction Worksheet—Line 33

  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
  • Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.
  
1. Enter the total interest you paid in 2011 on qualified student loans (see above). Do not enter more than $2,500 1. 
2. Enter the amount from Form 1040, line 222.  
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 3.  
4. Subtract line 3 from line 24.  
5. Enter the amount shown below for your filing status.  
 
  • Single, head of household, or qualifying widow(er)—$60,000
  • Married filing jointly—$120,000
Right brace 5.  
6. Is the amount on line 4 more than the amount on line 5?    
   box No.Skip lines 6 and 7, enter -0- on line 8, and go to line 9.    
   box Yes.Subtract line 5 from line 46.  
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7.   . 
8. Multiply line 1 by line 78. 
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)
9. 
  
taxmap/instr/i1040gi-010.htm#TXMP4d431ec2
Qualified higher education expenses.(p32)
rule
Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
For more details on these expenses, see Pub. 970.
taxmap/instr/i1040gi-010.htm#TXMP5ebbe1b2
Eligible student.(p32)
rule
An eligible student is a person who:
taxmap/instr/i1040gi-010.htm#TXMP6b7a2fce

Line 34(p33)

rule
taxmap/instr/i1040gi-010.htm#TXMP683e30e1

Tuition and Fees(p33)

rule
If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
taxtip
You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 49 for details.
taxmap/instr/i1040gi-010.htm#TXMP2fb141ef

Line 35(p33)

rule
taxmap/instr/i1040gi-010.htm#TXMP4c5020f5

Domestic Production Activities Deduction(p33)

rule
You may be able to deduct up to 9% of your qualified production activities income from the following activities.
  1. Construction of real property performed in the United States.
  2. Engineering or architectural services performed in the United States for construction of real property in the United States.
  3. Any lease, rental, license, sale, exchange, or other disposition of:
    1. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States,
    2. Any qualified film you produced, or
    3. Electricity, natural gas, or potable water you produced in the United States.
In certain cases, the references above to the United States include Puerto Rico.
Your deduction may be reduced if you had oil-related qualified production activities income.
The deduction does not apply to income derived from:
For details, see Form 8903 and its instructions.
taxmap/instr/i1040gi-010.htm#TXMP5646d3ac

Line 36(p33)

rule
Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
taxmap/instr/i1040gi-010.htm#TXMP35ea0461

Line 37(p33)

rule
If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.