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Instructions for Form 1040



Line 61(p43)


Federal Income Tax Withheld(p43)

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 61. The amount withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.
If you received a 2010 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, or other income you received, include the amount withheld in the total on line 61. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.

Line 62(p44)


2010 Estimated Tax Payments(p44)

Enter any estimated federal income tax payments you made for 2010. Include any overpayment that you applied to your 2010 estimated tax from:
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2010. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2010 or in 2011 before filing a 2010 return.

Divorced Taxpayers(p44)

If you got divorced in 2010 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of  
Form 1040. If you were divorced and remarried in 2010, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 62, enter your former spouse's SSN, followed by DIV.

Name Change(p44)

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040. On the statement, explain all the payments you and your spouse made in 2010 and the name(s) and SSN(s) under which you made them.

Line 63(p44)


Making Work Pay Credit(p44)

You may be able to take this credit if you have earned income from work. However, you cannot take the credit if:
The credit is reduced if:
  1. Your modified AGI is more than $75,000 ($150,000 if married filing jointly), or
  2. You received a $250 economic recovery payment in 2010. You may have received an economic recovery payment in 2010 if:
    1. You received social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November 2008, December 2008, or January 2009, and
    2. You did not receive an economic recovery payment in 2009.
Complete Schedule M if you can take this credit.
Social security number.(p44)
To take the credit, you must include your social security number (if filing a joint return, the number of either you or your spouse) on your return. A social security number does not include an identification number issued by the IRS. Only the Social Security Administration issues social security numbers.