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Instructions for Form 1040

Other Taxes(p42)


Line 57(p42)


Unreported Social Security and Medicare Tax from Forms 4137 and 8919(p42)

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
Form 4137.(p42)
If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but did not report to your employer.
Form 8919.(p42)
If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 57 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.

Line 58(p42)


Additional Tax on IRAs, Other Qualified Retirement Plans, etc.(p42)

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329.
  1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
  2. Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs).
  3. You received taxable distributions from Coverdell ESAs or qualified tuition programs.
  4. You were born before July 1, 1940, and did not take the minimum required distribution from your IRA or other qualified retirement plan.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 58. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter No under the heading Other Taxes to the left of line 58 to indicate that you do not have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 59a(p43)


Household Employment Taxes(p43)

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
  1. You paid any one household employee (defined below) cash wages of $1,700 or more in 2011. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2011 and was a student.
  2. You withheld federal income tax during 2011 at the request of any household employee.
  3. You paid total cash wages of $1,000 or more in any calendar quarter of 2010 or 2011 to household employees.
Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.

Line 59b(p43)


First-time Homebuyer Credit Repayment(p43)

Enter the first-time homebuyer credit you have to repay if you:
If you bought the home in 2008 and owned and used it as your main home for all of 2011, you can enter your 2011 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule. Also see the Form 5405 instructions if the home you bought was destroyed, condemned, or disposed of under threat of condemnation and you did not buy a new home within 2 years.

Line 60(p43)


Other Taxes(p43)

Use line 60 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. In the space next to line 60, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code. Enter on line 60 the total of all of the following taxes you owe.
  1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as HSA.
  2. Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as HDHP.
  3. Additional tax on Archer MSA distributions (see Form 8853). Identify as MSA.
  4. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as Med MSA.
  5. Recapture of the following credits.
    1. Investment credit (see Form 4255). Identify as ICR.
    2. Low-income housing credit (see Form 8611). Identify as LIHCR.
    3. Qualified plug-in electric vehicle credit (see Form 8834, Part I). Identify as 8834.
    4. Indian employment credit (see Form 8845). Identify as IECR.
    5. New markets credit (see Form 8874). Identify as NMCR.
    6. Credit for employer-provided child care facilities (see Form 8882). Identify as ECCFR.
    7. Alternative motor vehicle credit (see Form 8910). Identify as AMVCR.
    8. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as ARPCR.
    9. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as 8936.
  6. Recapture of federal mortgage subsidy. If you sold your home in 2011 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as FMSR.
  7. Recapture of COBRA premium assistance. If you received premium assistance under COBRA continuation coverage that covered you, your spouse, or any of your dependents, and your modified adjusted gross income is more than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as COBRA.
  8. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as Sec. 72(m)(5).
  9. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as UT.
  10. Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as EPP.
  11. Tax on accumulation distribution of trusts (see Form 4970). Identify as ADT.
  12. Excise tax on insider stock compensation from an expatriated corporation. You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. See section 4985. Identify as ISC.
  13. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as 453(l)(3).
  14. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as 453A(c).
  15. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as FITPP.
  16. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as From Form 8697 or From Form 8866.
  17. Any negative amount on Form 8885, line 7, because of advance payments of the health coverage tax credit you received for months you were not eligible. Enter this additional tax as a positive amount. Identify as HCTC.
  18. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as NQDC.
  19. Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount was not determinable until 2011. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as 457A.

Line 61(p44)


Total Tax(p44)

Add lines 55 through 60 to get your total tax.
If you are reading Total Tax because of what you read in the 2011 Form W-2 Instructions for Employee, see the line 60 instructions instead.