10_1040-Bancroft

10_1040-Bancroft - W-2s < Enter Your Name Here...

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Unformatted text preview: W-2s < Enter Your Name Here > Employer #1 Employer #2 Employer #3 Employer #4 Total Wages, tips, other compensation Federal income tax withheld Social security wages Social security tax withheld Medicare wages and tips Medicare tax withheld Social Security Tips Allocated Tips Advance EIC payment Dependent Care Benefits Nonqualified plans See instructions for box 12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Stat Emp / Retire / 3rd Party Sick Other State wages, tips, etc. State income tax withheld Local wages, tips, etc. Local income tax withheld < Enter Spouse's Name Here > Employer #1 Employer #2 Wages, tips, other compensation Federal income tax withheld Social security wages Social security tax withheld Medicare wages and tips Medicare tax withheld Social Security Tips Allocated Tips Advance EIC payment Dependent Care Benefits Nonqualified plans See instructions for box 12 Wages, tips, other compensation Federal income tax withheld Social security wages Social security tax withheld Medicare wages and tips Medicare tax withheld Social Security Tips Allocated Tips Advance EIC payment Dependent Care Benefits Nonqualified plans See instructions for box 12 Stat Emp / Retire / 3rd Party Sick Other State wages, tips, etc. State income tax withheld Local wages, tips, etc. Local income tax withheld Employer #3 Employer #4 Total 0.00 Excess 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Stat Emp / Retire / 3rd Party Sick Other State wages, tips, etc. State income tax withheld Local wages, tips, etc. Local income tax withheld TOTALs Excess 0.00 TOTALs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 1 1099-R < Enter Your Name Here > Enter "IRA" or "P/A" (for Pension/Annuity) → Gross distribution Taxable amount Federal income tax withheld Employee contributions or insurance premiums Net unrealized appreciation in employer's securities Distribution code Other Your percentage of total distribution Total employee contributions State tax withheld State/payer's state no. State distribution Local tax withheld Name of locality Local distribution Payer #1 Payer #2 Payer #3 Payer #4 Total Pension / Annunities P/A 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 0.0% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ------0.00 0.00 Total IRA Page 2 SSA-1099 Information from Form SSA-1099, Social Security Benefit Statement < Enter Your Name Here > 1 3 Benefits Paid in 2010 4 Benefits Repaid in 2010 5 Net Benefits for 2010 (Box 3 minus Box 4) 6 Voluntary Federal income Tax Withheld < Enter Spouse's Name Here > 1 3 Benefits Paid in 2010 4 Benefits Repaid in 2010 5 Net Benefits for 2010 (Box 3 minus Box 4) 6 Voluntary Federal income Tax Withheld 0.00 0.00 Department of the Treasury Internal Revenue Service Notice 703 (Rev. September 2008) Read This To See If Your Social Security Benefits May Be Taxable If your social security and/or SSI (supplemental security income) benefits were your only source of income for 2010, you probably will not have to file a federal income tax return. Fill in lines A through E below to see if any of your benefits may be taxable for 2010. Note. If you plan to file a joint income tax return, include your spouse’s amounts, if any, on lines A, C, and D below. A Enter the total amount from box 5 of all your Forms SSA-1099 A B Enter one-half of the amount on line A C Enter your total income that is taxable, such as pensions, wages, interest, ordinary dividends, and capital gain distributions. Do not reduce your income by any items such as student loan interest deduction, the standard deduction (or itemized deductions), or exemptions D Enter any tax-exempt interest such as interest on municipal bonds E Add lines B, C, and D, and enter the total here. Then, read the information below Part of your social security benefits may be taxable. If your figures show that part Part of your social security of your benefits may be taxable, benefits may be taxable if, for see Social Security Benefits in 2010, you were: your federal income tax return 1. Single, and line E above is instructions. If they do not, none more than $25,000. of your benefits are taxable this 2. Married, and year unless you exclude income a. You would file jointly, and from sources outside the United line E above is more than States, interest income from $32,000; or series EE or I U.S. savings b. You would file separately, bonds issued after 1989, or and line E above is more than employer-provided adoption zero (more than $25,000 if you benefits. For more details, see lived apart from your spouse for IRS Pub. 915 or contact the IRS all of 2010). as explained below. If none of your benefits are taxable, but you must otherwise file a tax return, do the following: Enter the total amount from line A above on Form 1040, line 20a, or Form 1040A, line 14a, and enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 0 B 0 C D E 92,000 0 92,000 TRUE 25000 32000 Note. If your figures show that part of your benefits may be taxable and you received benefits in 2010 that were for a prior year, see Pub. 915 for rules on a special election you can make that may reduce the amount of your taxable benefits. If you file separately and you lived apart from your spouse for all of 2010, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Page 3 Form 1040 Name, Address, and SSN See separate instructions. 2010 Department of the Treasury––Internal Revenue Service U.S. Individual Income Tax Return For the year Jan. 1--Dec. 31, 2010, or other tax year beginning P R I N T OMB No. 1545-0074 Your social security number If joint return, spouse's name & initial C L E A R L Y Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Checking a box below will not change your tax or refund. Check here if you, or your spouse if filing jointly, want $3 to go to this fund 1X Married filing joint return (even if only one had income) 3 Married filing separate return. Enter spouse's SSN above 4 Head of household (with qualifying person). (See instructions.) If this child’s name here. 5 Qualifying widow(er) with dependent child Boxes checked If someone can claim you as a dependent, do not check box 6a . . . . . . . . . . . . . . . . . . . .on 6a and .6b. . . . . . .1 ... . Yourself. W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see page 20. Enclose, but do not attach, any payment. Also please use Form 1040-V. Adjusted Gross Income (1) First name (2) Dependent's relationship to number (4) (3) Dependent's $5,700 $11,400 $8,400 Other Taxes Payments If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See instructions. h lived with you hdid not live with qualifying for child tax credit (see page 15) 0 0 0 0 d 7 8a b 9a b 10 11 12 13 14 15 a 16 a 17 18 19 20 a 21 22 23 24 25 26 27 28 29 30 31 a 32 33 34 35 36 37 Health savings account deduction. Attach Form 8889 . . . . . . . . . 25 . Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . .26 . . . . . One-half of self-employment tax. Attach Schedule SE . . . . . . . . . 27 . . . . . Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . .28 . . . . . Self-employed health insurance deduction . . . . . . . . . . . . 29 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . 30 . . . . . 31a Alimony paid b Recipient's SSN 4 . . . . . . . . . . . . . . . . . . 32 IRA deduction Student loan interest deduction . . . . . . . . . . . . . . . . . . 33 . . . . Tuition and fees deduction. Attach Form 8917 . . . . . . . . . . . . 34 . . . . . 35 Domestic production activities deduction. Attach Form 8903 Add lines 23 through 31a and 32 through 35. Subtract line 36 from line 22. This is your adjusted gross income. you due to divorce or separation (see instructions) Dependents on 6c not entered above Add numbers on lines Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 above 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ......... Taxable interest. Attach Schedule B if required. . . . . . . . . . . . . . . . . . . . . . . . . .8a . . Tax-exempt interest. Do not include on line 8a . . . . . . . . . . . 8b Ordinary dividends. Attach Schedule B if required. . . . . . . . . . . . . . . . . . . . . . . . .9a . . . Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . 9b ... Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . 10. . . . . Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Business income or (loss). Attach Schedule C or C-EZ. . . . . . . . . . . . . . . . . . . . . . .12 . . . . Capital gain or (loss). Attach Schedule D if required. If not required, check here. 13 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 . . . . 15a 0 b Taxable amount . . . . . .15b IRA distributions . 16a 0 b Taxable amount . . . . . .16b Pensions and annuities . 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. Farm income or (loss). Attach Schedule F. . . . . . . . . . . . . . . . . . . . . . . . . . . .18 . . . . Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. . . . . 20a 0 b Taxable amount . . . . . .20b Social security benefits . 21 Other income. List type and amount. This is your total income 22 Combine the amounts in the far right column for lines 7 through 21. Educator expenses . . . . . . . . . . . . . . . . . . . . . . .23 . . . . . . . . . . . . . . . . . . Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ Form 1040 (2010) $3,650 ü if child under age 17 you Last name 0 ........ . . . . .0 . . . . . . . . . . 25,000 .......... 0 0 .......... ..... 0 16,000 92,000 .................... . . . . . .0 . . . . . . . . . . . . . . . . . . . . . ......................... ..................... 0 Enter birthdate(s) in Column AL-AN 36 37 ..... 0 92,000 Form 1040 Cat. No. 11320B 0 0 (2010) Page Enter your birthdate in columns AG-AI. 38 Amount from line 37 (adjusted gross income) 39 a Check You were born before January 2, 1946 1 51,000 0 24 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Tax and Credits No. of children on 6c who: ........................................... social security Attach Form(s) Spouse the qualifying person is a child but not your dependent, enter and full name here. b Spouse . c Dependents: You .......... Single If more than four dependents, see instructions and check here. Income Make sure the SSN(s) above and on line 6c are correct. City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. 6a X Exemptions IRS Use Only—Do not write or staple in this space. Last name 2 Check only one box. (99) , ending Your first name and initial Presidential Election Campaign Filing Status ### 0 0 Blind. Total boxes 39a if: Spouse was born before January 2, 1946 Blind. checked b If your spouse itemizes on a separate return or you were a dual-status alien, check here 40 Itemized deductions (from Schedule A) or your standard deduction (see instructions) .. 41 Subtract line 40 from line 38 .......................... 42 Exemptions. Multiply $3,650 by the number on line 6d .............. 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0... 44 Tax (see pg 37) Check if any tax is from: a Form(s) 8814 b Form 4972 . . 45 Alternative minimum tax (see page 40). Attach Form 6251 ............. 46 Add lines 44 and 45 .............................. 47 Foreign tax credit. Attach Form 1116 if required . . . . . . . . 47 48 Credit for child and dependent care expenses. Attach Form 2441 . . .. 48 49 Education credits from Form 8863, line 23 . . . . . . . . . . 49 50 Retirement savings contributions credit. Attach Form 8880. . . . 50 51 Child tax credit (see page 42) . . . . . . . . . . . . . . . 51 52 Residential energy credits. Attach Form 5695 . . . . . . . . 52 53 Other credits from Form:a 53 3800 b 8801 c 54 Add lines 47 through 53. These are your total credits . . . . . . . . . . .......... 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0 - 38 40 41 42 43 44 45 46 2 92,000 8,050 83,950 3,650 80,300 16,263 0 16,263 0 39b . . . . . . . . . . . . . . . . . . . . . . . . . 54 . . . . . . . 0 .. 55 16,263 56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 . . . . 0 57 Unreported social security and Medicare tax from Form: 57 a 4137 b 8919 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . . . . . . . 58 . . . . . . . . . . c 59 59 a Form(s) W-2, box 9 b Schedule H Form 5405, line 16 60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . 60 16,263 61 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . 61 16,000 62 2010 estimated tax payments & amount applied from 2009 return . 62 63 Making work pay credit. Attach Schedule M . . . . . . . . . . 63 See Sch. M tab. Answer questions 64 a Earned income credit (EIC) . . . . . . . . . . . . . . . 64a on Sch. M tab. b Nontaxable combat pay election . . . . . 64b 65 Additional child tax credit. Attach form 8812. . . . . . . . . . . 65 66 American opportunity credit from Form 8863, line 14 . . . . . . . 66 67 First-time homebuyer credit from Form 5405, line 10 . . . . . . . 67 68 Amount paid with request for extension to file . . . . . . . . . . 68 69 Excess social security and tier 1 RRTA tax withheld . . . . . . . 69 0 70 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . 70 71 72 73 74 a b d 75 Credits from Form: a 76 77 Amount you owe. 2439 b 8839 c 8801 d 71 8885 72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments ....... 73 If line 72 is more than line 60, subtract line 60 from line 72. This is the amount you overpaid 74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here Routing number 4c Type: Checking Savings Account number 75 Amount of line 73 you want applied to your 2011 estimated tax 16,000 0 Amount You Owe Third Party Designee Estimated tax penalty (see instructions) . . . . . . . . . . 77 Do you want to allow another person to discuss this return with the IRS (see instructions)? Sign Here Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Joint return? See page 12. Your signature Date Your occupation Keep a copy for your records. Spouse’s signature. If a joint return, both must sign. Date Spouse's occupation Paid Preparer's Use Only Designee's name Print/Type preparer’s name 76 Subtract line 72 from line 60. For details on how to pay, see instructions. Phone no. Preparer’s signature 263 Yes. Complete below. X No Personal Identification no. (PIN) Date Daytime phone number Check if PTIN self-employed Firm’s name Firm's EIN Firm’s address Phone no. Form 1040 (2010) SCHEDULE A OMB No. 1545-0074 2010 Attachment Itemized Deductions (Form 1040) Department of the Treasury Internal Revenue Service (99) 4 Attach to Form 1040. Sequence No. 07 Your social security number 4 See Instructions for Schedule A (Form 1040). Name(s) shown on Form 1040 000-00-0000 Medical and Dental Expenses Taxes You Paid Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 1 2 Enter amount from Form 1040, line 38. 2 92,000 3 Multiply line 2 above by 7.5% (.075) 3 6,900 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . 4. . . . . . . . . 0 . . . . . . . . . . . . 5 State and local (check only one box): a Income taxes, or b General sales taxes 5 ................... 0.00 6 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . 6. . . 7 New motor vehicle taxes from line 11 of the worksheet on back (for certain vehicles purchased in 2009). Skip this line if you checked box 5b . . . . . . . . . . . . . . . . . . . 8 Other taxes. List type and amount 4 Interest You Paid be limited (see instructions). Gifts to Charity If you made a gift and got a benefit for it, see instructions. Casualty and Theft Losses Job Expenses and Certain Miscellaneous Deductions (See page A-10.) Other Miscellaneous Deductions Total Itemized Deductions 11 12 Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . . . . . . . . 12 . . . . . . . . . . . . . . 13 Mortgage insurance premiums (see instructions) . . . . . . . . . . . 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Investment interest. Attach Form 4952 if required. (See instructions) 14 15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 0 16 Gifts by cash or check. If you made any gift of $250 or more 16 see instructions . . . . . . . . . . . . . . . . . . . . 17 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . . . 17 18 Carryover from prior year . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . 19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 0 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . . . . . . . . 20. . . . 21 Unreimbursed employee expenses—job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) 4 22 Tax preparation fees . . . . . . . . . . . . . . . . . . . 23 Other expenses -- investment, safe deposit box, etc. List type and amount 4 21 22 23 24 Add lines 21 through 23 . . . . . . . . . . . . . . . . . . . . 24 0 25 Enter amount from Form 1040, line 38. 25 92,000 26 Multiply line 25 above by 2% (.02) . . . . . . . . . . . . . . 26 1,840 27 Subtract line 26 from 24. If line 26 is more than line 24, enter -0- . . . . . . . . . . . . . . . 27 . . . . 28 Other--from list in instructions. List type and amount. 4 Gambling, casualty or theft losses 4 0.02 0 28 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 on Form 1040, line 40 0 30 If you elect to itemize deductions even though they are less than your standard ............................. For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2010 Use this worksheet to figure the amount to enter on line 7. 0 to the person from whom you bought the home, see instructions and show that person's name, identifying no., & address 4 deduction, check here Worksheet for Line 7— New motor vehicle taxes 0 8 9 Add lines 5 through 8 .............................9 10 Home mortgage interest and points reported to you on Form 1098. 10 11 Home mortgage interest not reported to you on Form 1098. If paid Note: Your mortgage interest deduction may 7 Before you begin: Cat. No. 11330X √ You cannot take this deduction if amount on Form 1040, line 38, is equal to or greater than $135,000 ($260,000 if married filing jointly). 135,000.00 260,000.00 √ See the instructions for line 7 on page A-6. 1 2 3 Schedule A (Form 1040) 2010 Enter the state and local sales and excise taxes you paid in 2010 for the purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010 (see instructions) 0 1 Enter purchase price (before taxes) of the new motor vehicle(s) 2 Is the amount on line 2 more than $49,500? Page 2 Enter the portion of tax from Line 1 attributable to the first $49,500 of the purchase price of each new motor vehicle into cell P78. 49,500 X No. Enter the amount from line 1. Yes. Figure the portion of the tax from line 1 that is attributable to the first $49,500 of the purchase price of each new motor vehicle and enter it here (see instructions). (Attach to Form 1040.) .................. 4 Enter the amount from Form 1040, line 38 5 Enter the total of any— l Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15, and l Exclusion of income from Puerto Rico ......... 6 Add lines 4 and 5 7 ... Enter $125,000 ($250,000 if married filing jointly) .................. 4 3 0 92,000 5 6 92,000 7 125,000 125000 250000 8 Is the amount on line 6 more than the amount on line 7? X No. Enter the amount from line 3 above on Schedule A, line 7. Do not complete the rest of this worksheet. Yes. Subtract line 7 from line 6 9 ............. 8 Divide the amount on line 8 by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 .................. 9 0.000 10,000 10 Multiply line 3 by line 9 ........................... 10 11 Deduction for new motor vehicle taxes. Subtract line 10 from line 3. Enter the result here and on Schedule A, line 7 ....................... 11 Schedule A (Form 1040) 2010 SCHEDULE B OMB No. 1545-0074 (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99) Interest and Ordinary Dividends 4 Attach to Form 1040A or 1040. 2010 4 See Instructions on back. Attachment Sequence No. 08 Name(s) shown on return Your social security number 000-00-0000 Part I Interest (See instructions 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see instructions on back and list this interest first. Also, show that buyer’s social security number and address on back and the instructions for Form 1040A, or Form 1040, line 8a.) Note: If you received a Form 1 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm’s name as the payer and enter the total interest shown on that form. Part II Ordinary Dividends 2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ..... 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 4 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... ### Amount Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer 0 0 (See instructions on back and the instructions for Form 1040A, or Form 1040, line 9a. 5 Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 6 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 .... Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of interest or dividends; (b) had a foreign Foreign Yes No account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust. Accounts 7a At any time during 2010, did you have interest in or a signature or other authority over a and financial account in a foreign country; such as a bank account, securities account, or other Trusts financial account? See instructions on back for exceptions and filing requirements for Form TD F 90-22.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (See ... b If "Yes" enter the name of the foreign country instructions on 8 During 2010, did you receive a distribution from, or were you the grantor of, or transferor to, a back.) .... foreign trust? If "Yes," you may have to file Form 3520. See instructions on back For Paperwork Reduction Act Notice, see Form 1040 Instructions. Schedule B (Form 1040) 2010 Profit or Loss from Business SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of Proprietor OMB No. 1545-0074 2010 (Sole Proprietorship) 4 Partnerships, joint venture s, etc., generally must file Form 1065 or 1065-B. 4 Attach to Form 1040, 1040NR, or 1041. 4 See instructions for Schedule C (Form 1040). Social security number (SSN) Attachment Sequence No. 09 A Principal business or profession, including product or service (see page C-2) B Enter code from pages C-9, 10, & 11 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any E Business address (Including suite/room no.) City, town or post office, state, and ZIP code F Accounting method: G H Did you 'materially participate' in the operation of this business during 2010? If 'No', see page C-3 for limit on losses. If you started or acquired this business during 2010, check here . . . . . . . . . . . . . . . . . . . . . Cash (1) 4 4 (2) Accrual Other (specify) 4 (3) Yes Income Part I 1 Gross receipts or sales. Caution: See instructions and check the box if: l This income was reported to you on Form W-2 and the “Statutory employee” box on that form was checked, or ..........4 l You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see instructions for limit on losses. 2 Returns and allowances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Cost of goods sold (from line 42 on page 2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Gross profit. Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Other income including Federal and state gasoline or fuel tax credit or refund (See instructions) . . . . . . . . 7 Gross income. Add lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenses Enter expenses for business use of your Part II Advertising . . . . . . . . . . . . . . .8 . . . . . . 8 Car and truck expenses 9 (see instructions) . . . . . . . . . . . . 9 10 Commissions and fees . . . . . . . . . 10 11 Contract labor (see instructions) . . . . . . . . . . . . 11 12 Depletion . . . . . . . . . . . . . 12 13 Depreciation and section 179 14 15 16 17 expense deduction (not included in Part III) (see instructions) . . Employee benefit programs (other than on line 19) . . . . Insurance (other than health). . Interest: a Mortgage (paid to banks, etc.) . b Other . . . . . . . . . . . Legal and professional services. . . . . . . . . . 1 2 3 4 5 6 7 0 0 0 0 home only on line 30. 18 19 20 a b 21 22 23 24 . . . . . .3 1 a b . . . . . 14 . . . . . 15 25 26 27 . . . . . 16a . . . . . 16b ..... No 4 Office Expense . . . . . . . . . . . Pension and profit sharing plans Rent or lease (see instructions) Vehicles, machinery and equipment Other business property Repairs and maintenance Supplies (not included in Part III) Taxes and licenses Travel, meals and entertainment: Travel . . . . . . . . . . . Deductable meals and entertainment (see instructions) Utilities . . . . . . . . . . . Wages (less employment credits). . Other expenses (from line 48 on page 2) . . . . . . . . . . . 18 19 20a 20b 21 22 23 24a 24b 25 26 27 0 17 28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns . . . . . . . 28 0 29 30 31 Tentative profit (loss). Subtract line 28 from line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenses for business use of home. Attach Form 8829 . . . . . . . . . . . . . . . . . . . . . . . . . . Net profit or (loss). Subtract line 30 from line 29. l If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. l If a loss, you must go on to line 32. 29 30 0 31 0 If you have a loss, check the box that describes your investment in this activity (see instructions). 32 l If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2 or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on instructions). Estates and trusts, enter on Form 1041, line 3. l If you checked 32b, you must attach Form 6198. Your loss may be limited. 33 Method(s) used to value closing inventory 34 All investment at risk. Some investment is not at risk. Cat. No. 11334P For Paperwork Reduction Act Notice, see instructions of the instructions. Schedule C (Form 1040) 2010 Cost of Goods Sold Part III 32a 32b Schedule C (Form 1040) 2010 Page 2 (see instructions) a b Cost Lower cost or market c Other (attach explanation) Was there any change in determining quantities, cost or valuations between opening and closing inventory? If "Yes", attach explanation. . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 35 Inventory at beginning of the year. If different from last year's closing inventory, attach explanation. . . . . . . 36 Purchases less cost of items withdrawn for personal use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Cost of labor. Do not include salary paid to yourself. . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Materials and supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Other costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Inventory at end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 . . . . . . . . 42 Part IV 35 0 0 Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on instructions to find out if you must file Form 4562. 4 43 When did you place your vehicle in service for business purposes? (month,day,year) 44 Of the total number of miles you drove your vehicle during 2010, enter the number of miles you used your vehicle for: a Business . b Commuting (See instructions) c Other 45 Do you (or your spouse) have another vehicle available for personal use? . . . . Yes No 46 Was your vehicle available for use during off-duty hours? . . . . . . . . . . . . Yes No Yes No Yes No 47 a Do you have evidence to support your deduction? b If "Yes", is the evidence written? Part V 48 . . . . . . . . . . . . . . . . .. . . . .. . . . . . . . .. Other expenses. List below business expenses not included on lines 8 - 26 or line 30. Total other expenses. Enter here and on page 1, line 27 . . . . . . . . . . . . . . . . . . ....... Schedule C 48 0 (Form 1040) 2010 SCHEDULE D (Form 1040) Department of the Treasury OMB No. 1545-0074 Capital Gains and Losses 4Attach to Form 1040 or Form 1040NR. 2010 4See Instructions for Schedule D (Form 1040). 4 Use Schedule D-1 to list additional transactions for lines 1 and 8. Internal Revenue Service (99) Name(s) shown on Form 1040 Attachment Sequence No. 12 Your social security number 000-00-0000 Part I Short-Term Capital Gains and Losses -– Assets Held One Year or Less (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold (Mo., day, yr.) (d) Sales price (see page D-7 of the instructions) (e) Cost or other basis (see page D-7 of the instructions) (f) GAIN or (LOSS) Subtract (e) from (d) 1 2 Enter your short-term totals, if any, from Schedule D-1, 2 line . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Total short-term sales price amounts. Add lines 1 and 2 in ................... 3 column (d) 4 Short-term gain from Form 6252, & short-term gain or (loss) from Forms 4684, 6781, and 8824. 5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from ....................... Schedules(s) K-1 6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss Carryover Worksheet on page D-7 of the instructions ......... 7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) Long-Term Capital Gains and Losses – Assets Held Part II (Example: 100 sh. XYZ Co.) 4 .......... 5 .......... .......... 6 7 0 More Than One Year (d) Sales price (e) Cost or other basis acquired (c) Date sold (see page D-7 of the (see page D-7 of the (Mo., day, yr.) (Mo., day, yr.) instructions) instructions) (b) Date (a) Description of property 0 (f) GAIN or (LOSS) Subtract (e) from (d) 8 9 Enter your long-term totals, if any, from Schedule D-1, line 9 .................... 9 10 Total long-term sales price amounts. Add lines 8 and 9 in column (d) . . . . . . . . . . . . . . . . . . 10 0 11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedules(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Capital gain distributions. See page D-2 of the instructions . . . . . . . . . . . . . . . . . . . . . 13 . . . 14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss Carryover Worksheet on Page D-7 of the instructions. . . . . . . . . . . . . . . . . . . 14 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. Cat. No. 11338H 15 Schedule D (Form 1040) 2010 Page Schedule D (1040) 2010 PART III 0 2 Summary 16 Combine lines 7 and 15 and enter the result. 16 0 h If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below. h If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. > h If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page D-9 of the instructions ........................... 19 20 Are lines 18 and 19 both zero or blank? Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 below. No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: l The loss on line 16 or The l ($3,000), or if married filing separately, ($1,500) ($3,000), .................. 21 Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, Line 44 (or in the Instructions for Form 1040NR, line 42). X No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2010 28% Rate Gain Worksheet — Line 18 1. 2. 3. 4. Keep for Your Records Enter the total of all collectibles gain or (loss) from items you reported on line 8, column (f), of Schedules D and D-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Enter as a positive number the amount of any section 1202 exclusion you reported on line 8, column (f), of Schedules D and D-1, for which you excluded 50% of the gain, plus 2⁄3 of any section 1202 exclusion you reported on line 8, column (f), of Schedules D and D-1, for which you excluded 60% of the gain. . . . . . . 2.. . . . . . . . . . Enter the total of all collectibles gain or (loss) from Form 4684, line 4 (but only if Form 4684, line 15, is more than zero); Form 6252; Form 6781, Part II; and Form 8824 . . . . . . . . . . . . . . . . . 3. Enter the total of any collectibles gain reported to you on: l Form 1099-DIV, box 2f; Form 2d; l Form 2439, box 1f; and Form 1d; and l Schedule K-1 from a partnership, S corporation, estate, or trust. Schedule 5. 6. 7. ................. 4. 0 Enter your long-term capital loss carryovers from Schedule D, line 14, and Schedule K-1 (Form 1041), box 11, code C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . . . . . . 0 . . . If Schedule D, line 7, is a (loss), enter that (loss) here. Otherwise, enter -06. 0 Combine lines 1 through 6. If zero or less, enter -0-. If more than zero, also enter this amount on Schedule D, line 18 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. D- 8 Schedule D Tax Worksheet Keep for Your Records Complete this worksheet only if line 18 or line 19 of Schedule D is more than zero. Otherwise, complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 (or in the Instructions for Form 1040NR, line 42) to figure your tax. Exception: Do not use the Qualified Dividends and Capital Gain Tax Worksheet or this worksheet to figure your tax if: a l Line 15 or line 16 of Schedule D is zero or less and you have no qualified dividends on Form 1040, line 9b, (or Form 1040NR, line 10b); or a l Form 1040, line 43 (or Form 1040NR, line 40) is zero or less. Instead, see the instructions for Form 1040, line 44 (or Form 1040NR, line 42). 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. Enter your taxable income from Form 1040, line 43 (or Form 1040NR, line 40). (However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter instead the amount from line 3 of the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 44) ............................................ Enter your qualified dividends from Form 1040, line 9b (or Form 1040NR, line 10b) 2. .......................... Enter the amount from Form 4952, line 4g . . . . . . . . 3.. . (used to figure investment interest expense deduction) Enter the amount from Form 4952, line 4e* . . . . . . . .4. . . Subtract line 4 from line 3. If zero or less, enter -0.......... 5. Subtract line 5 from line 2. If zero or less, enter -0-** . . . . . . . . . . . . . . . . . . . . 6. Enter the smaller of line 15 or line 16 of Schedule D .......... 7. Enter the smaller of line 3 or line 4 ................ 8. Subtract line 8 from line 7. If zero or less, enter -0-** . . . . . . . . . . . . . . . . . . . . 9. Add lines 6 and 9 . . . . . . . . . . . . . . . . . . . . . . 10. Add lines 18 and 19 of Schedule D** . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Enter the smaller of line 9 or line 11 12. .................................... Subtract line 12 from line 10 ............................ Subtract line 13 from line 1. If zero or less, enter -0Enter the smaller of: l The amount on line 1 or 34,000 34,000 l $34,000 if single or married filing separately; $68,000 if married filing jointly or qualifying widow(er); or 15. 68,000 ... $45,550 if head of household. 45,550 Enter the smaller of line 1 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16. Enter the smaller of line 14 or line 16 ............... 17. Subtract line 10 from line 1. If zero or less, enter -0.......... 18. Enter the larger of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Subtract line 17 from line 16. This amount is taxed at 0%. . . . . . . . . . . . . . . . . . . . 20. If lines 1 and 16 are the same, skip lines 21 through 33 and go to line 34. Otherwise, go to line 21. Enter the smaller of line 1 or line 13 . . . . . . . . . . . . . . . 21. Enter the amount from line 20 (if line 20 is blank, enter -0-) . . . . . . . . 22. Subtract line 22 from line 21. If zero or less, enter -0. . . . . . . . . . . . . . . . . . . 23. Multiply line 23 by 15% (.15) ................................... If Schedule D, line 19, is zero or blank, skip lines 25 through 30 and go to line 31. Otherwise, go to line 25. Enter the smaller of line 9 above or Schedule D, line 19 ........ 25. Add lines 10 and 19 ............ 26. Enter the amount from line 1 above . . . . . . . 27. Subtract line 27 from line 26. If zero or less, enter -0. . . . . . . . . 28. Subtract line 28 from line 25. If zero or less, enter -0. . . . . . . . . . . . . . . . . . . 29. Multiply line 29 by 25% (.25) ................................... If Schedule D, line 18, is zero or blank, skip lines 31 through 33 and go to line 34. Otherwise, go to line 31. Add lines 19, 20, 23, and 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. Subtract line 31 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. Multiply line 32 by 28% (.28) ................................... Figure the tax on the amount on line 19. If the amount on line 19 is less than $100,000, use the Tax Table to figure the tax. If the ................... amount on line 19 is $100,000 or more, use the Tax Computation Worksheet Add lines 24, 30, 33, and 34 ................................... Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet .................. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 35 or line 36. Also include this amount on Form 1040, line 44 (or Form 1040NR, line 42). (If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the Form 1040 instructions) . . . . . . *If applicable, enter instead the smaller amount you entered on the dotted line next to line 4e of Form 4952. **If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 44, before completing this line. 1. 13. 14. 0 24. 30. 33. 34. 35. 36. 37. SCHEDULE L (Form 1040A or 1040) OMB No. 1545-0074 Standard Deduction for Certain Filers 4 Attach to Form 1040A or 1040. 2010 4 See instructions on back. Attachment Department of the Treasury Internal Revenue Service (99) Sequence No. 57 Your social security number Name(s) shown on Form 1040 File this form only if you are increasing your standard deduction by certain net disaster losses or new motor vehicle taxes paid in 2010 for certain vehicles purchased in 2009. Form 1040 Filers Only: It may be better for you to itemize your deductions instead. See the Instructions for Schedule A (Form 1040). 1 2 3 Enter the amount shown below for your filing status. l Single or married filing separately—$5,700 l Married filing jointly or Qualifying widow(er)—$11,400 l Head of household—$8,400 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s return? X No. Enter the amount from line 1 on line 4, skip line 3, and go to line 5. Yes. Go to line 3. Is your earned income more than $650 (see instructions)? Yes. Add $300 to your earned income. Enter the total 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 5700 ..... 650 300 ..... 1 5,700 1,100 1,400 3 No. Enter $950 950 Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply the number on Form 1040, line 39a, or Form 1040A, line 23a, by $1,100 ($1,400 if single or head of household). If blank, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form 1040 filers only, enter from your 2010 Form 4684, line 17, any loss from a disaster declared a federal disaster after 2007 that occurred before 2010 (see instructions) ......... Did you (or your spouse if filing jointly) pay any state or local sales or excise taxes in 2010 for the purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010 (see instructions)? No. Skip lines 7 through 16, enter -0- on line 17, and go to line 18. 0 Yes. If Form 1040, line 38, or Form 1040A, line 22, is less than $135,000 ($260,000 if married filing jointly), enter the amount of these taxes paid. Otherwise, skip lines 7 through 16, enter -0- on line 17, and go to line 18. Enter the purchase price (before taxes) of the new motor vehicle(s) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . Is the amount on line 8 more than $49,500? No. Enter the amount from line 7. 5,700 5 0 6 ← Check one box. 135,000 260,000 7 8 Yes. Figure the portion of the tax from line 7 that is attributable to the first $49,500 of the purchase price of each 9 new motor vehicle and enter it here (see instructions) ......... 10 Enter the amount from Form 1040, line 38, or Form 1040A, line 22 Form 1040 filers only, enter the total of any— l Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15, and . . . . . . . . . . . . . . . . 11 l Exclusion of income from Puerto Rico Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter $125,000 ($250,000 if married filing jointly) . . . . . . . . . . . . . 13 Is the amount on line 12 more than the amount on line 13? No. Skip lines 14 through 16, enter the amount from line 9 on line 17, and go to line 18. Yes. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . 14 Divide the amount on line 14 by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Multiply line 9 by line 15 . . . . . . . . . . . . . . . . . . . . . . . 16 Subtract line 16 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 4, 5, 6, and 17. Enter the total here and on Form 1040, line 40, or Form 1040A, line 24. For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. 4 Cat. No. 49875F 49,500 125,000 250,000 10,000 ...... 17 18 0 See Line 7. Schedule L (Form 1040A or 1040) 2010 SCHEDULE M Department of the Treasury Internal Revenue Service (99) OMB No. 1545-0074 Making Work Pay Credit (Form 1040A or 1040) 2010 Attachment 4 Attach to Form 1040A, 1040. Sequence No. 166 Your social security number 4 See separate instructions. Name(s) shown on return 000-00-0000 To take the making work pay credit, you must include your social security number (if filing a joint return, the number of either you or your spouse) on your tax return. A social security number does not include an identification number issued by the IRS. Only the Social Security Administration issues social security numbers. You cannot take the making work pay credit if you can be claimed as someone else's dependent or if you are a nonresident alien. Important: Check the “No” box below and see the instructions if (a) you have a net loss from a business, (b) you received a taxable scholarship or fellowship grant not reported on a Form W-2, (c) your wages include pay for work performed while an inmate in a penal institution, (d) you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan, or (e) you are filing Form 2555 or 2555-EZ. 400 800 6,451 12,903 6,451 1a Do you (and your spouse if filing jointly) have 2010 wages of more than $6,451 ($12,903 if married filing jointly)? X Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5. 1a No. Enter your earned income (see instructions) b Nontaxable combat pay included on line 1a (see instructions) ................ 400 1b 2 Multiply line 1a by 6.2% (.062) . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Enter $400 ($800 if married filing jointly) 3 .................. 4 Enter the smaller of line 2 or line 3 (unless you checked “Yes” on line 1a) 0.062 ............... 5 Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 . . . . . 5 6 75,000 7 400 92,000 6 Enter $75,000 ($150,000 if married filing jointly) 4 17,000 75,000 150,000 7 Is the amount on line 5 more than the amount on line 6? No. Skip line 8. Enter the amount from line 4 on line 9 below. X Yes. Subtract line 6 from line 5 0.02 8 Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 340 9 Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 9 60 10 Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2010? You may have received this payment in 2010 if you did not receive an economic recovery payment in 2009 but 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 (see instructions). 0 0 0 No. Enter -0- on line 10 and go to line 11. 250 500 Check ONE. 10 Yes. Enter the total of the payments you (and your spouse, if filing jointly) received in 2010. Do not enter more than $250 ($500 if married filing jointly) ..................... 11 Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result here and on Form 1040, line 63; or Form 1040A, line 40 . . . . . . . . . . . . . . . . . . . . . 11 60 *If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 52903Q Schedule M (Form 1040) 2010 SCHEDULE SE OMB No. 1545-0074 (Form 1040) 2010 Self-Employment Tax Department of the Treasury Internal Revenue Service (99) 4 Attach to Form 1040 or Form 1040NR. Attachment Sequence No. 17 4See Instructions for Schedule SE (Form 1040). Social security number of person with self-employment income 4 Before you begin: To determine if you must file Schedule SE, see the instructions on page SE-1. Name of person with self-employment income (as shown on Form 1040) May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above. In Row 35, indicate which Schedule SE Form you are using. Did You Receive Wages or Tips in 2010? No Yes Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $106,800? Yes No No Are you using one of the optional methods to figure your net earnings (see page SE-5)? 108.28 Yes Yes Yes Did you receive tips subject to social security or Medicare tax that you did not report to your employer? No No Did you receive church employee income reported on Form Yes No W-2 of $108.28 or more? Yes Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? No You May Use Short Schedule SE Below You Must Use Long Schedule SE on page 2 Check one. Hint: Try each to see which results in smallest tax consequence! Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y . . 1b 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), Please enter the box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. amount for line 1b Ministers and members of religious orders, see page SE-1 for amounts to report on this line. as a negative amount. See page SE-3 for other income to report .......................2 3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or Form 1040NR, line 29, and enter the result (see page SE-3) 3 See above. 4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; 400 do not file this schedule unless you have an amount on line 1b ..............4 Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see page SE-3. 5 Self-employment tax. If the amount on line 4 is: 106800 0.029 Form 1040, line 56. 13,243.20 h $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on or Form 1040NR, line 54 0.153 h More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54. .............5 6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.50). Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 ................6 For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2010 Cat. No. 11358Z Page 2 17 Schedule SE (Form 1040) 2010 Attachment Sequence No. Social security number of person Name of person with self-employment income (as shown on Form 1040) with self-employment income 4 Section B—Long Schedule SE Part I Self-Employment Tax Note. If your only income subject to self-employment tax is church employee income, see page SE-3 for specific instructions. Also, see page SE-1 for the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . .4 1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-5) . . . 1a 1b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 1b Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see page SE-1 for types of income to report on this line. See page SE-4 for other income to report. Note. Skip this line if you use the nonfarm optional method (see page SE-5) ........................... 3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or Form 1040NR, line 29, and enter the result (see page SE-3) ................. 4a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 Please enter the amount for line 1b as a negative amount. 2 3 4a Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see page SE-3. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here .. c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. Exception. If less than $400 and you had church employee income, enter -0- and continue 5a Enter your church employee income from Form W-2. See page SE-1 for definition of church employee income . . . . . . . . . . . 5a b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0.......... 6 Add lines 4c and 5b ........................... 7 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2010 ...... 8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $106,800 or more, skip lines 8b through 10 and go to line 11 . . . . . . . . 8a b Unreported tips subject to social security tax (from Form 4137, line 10) c Wages subject to social security tax (from Form 8919, line 10) d 9 10 11 12 13 . . . . . 4b 4 4c . . . . . 5b .....6 ..... 106,800 8b 8c Add lines 8a, 8b, and 8c ............................ Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11. Multiply the smaller of line 6 or line 9 by 12.4% (.124) ................. Multiply line 6 by 2.9% (.029) .......................... . Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 0.5 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (.50). Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27. . . 13 Part II 7 . 4 . . . 8d 9 10 11 12 Optional Methods To Figure Net Earnings (See page SE-3) Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more than $6,720 or (b) your net farm profits2 were less than $4,851. 14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . . . . 14 4,480 15 Enter the smaller of: two-thirds (2 ⁄3) of gross farm income1 (not less than zero) or $4,480. Also include this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . . 15 Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $4,851 and also less than 72.189% of your gross nonfarm income 4 and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no more than five times. 0 16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Enter the smaller of: two-thirds (2 ⁄3) of gross nonfarm income4 (not less than zero) or the amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 17 1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code 3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code A; and B. 2 From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A -- minus the amount you would have entered on line 1b had you not used the optional method. Sch. K-1 (Form 1065-B), box 9, code J1. 4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code C; and Sch. K-1 (Form 1065-B), box 9, code J2. Schedule SE (Form 1040) 2010 6251 Form OMB No. 1545-0074 Alternative Minimum Tax—Individuals 2010 4 See separate instructions. Department of the Treasury Internal Revenue Service (99) Attachment Sequence No. 32 4 Attach to Form 1040 or Form 1040NR. Name(s) shown on Form 1040 or Form 1040NR Your social security number Alternative Minimum Taxable Income Part I 000-00-0000 (See instructions for how to complete each line.) 1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the 1 amount from Form 1040, line 38, and go to line 6. (If less than zero, enter as a negative amount.) 2 Medical and dental.Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. ............................. If zero or less, enter -03 Taxes from Schedule A (Form 1040), lines 5, 6, and 8 .................. 4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 5 Miscellaneous deductions from Schedule A (Form 1040), line 27 ............... 6 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 17 from that schedule 7 Tax refund from Form 1040, line 10 or line 21 ...................... 8 Investment interest expense (difference between regular tax and AMT) ............. 9 Depletion (difference between regular tax and AMT) ................... 10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount. . . . . . . . 11 Alternative tax net operating loss deduction ...................... 12 Interest from specified private activity bonds exempt from the regular tax ............ 13 Qualified small business stock (7% of gain excluded under section 1202) ........... 14 Exercise of incentive stock options (excess of AMT income over regular tax income) ........ 15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) ........... 16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) .......... 17 Disposition of property (difference between AMT and regular tax gain or loss) .......... 18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) ..... 19 Passive activities (difference between AMT and regular tax income or loss) ........... 20 Loss limitations (difference between AMT and regular tax income or loss) ............ 21 Circulation costs (difference between regular tax and AMT) ................. 22 Long-term contracts (difference between AMT and regular tax income) ............. 23 Mining costs (difference between regular tax and AMT) .................. 24 Research and experimental costs (difference between regular tax and AMT) ........... 25 Income from certain installment sales before January 1, 1987 ................ 26 Intangible drilling costs preference ......................... 27 Other adjustments, including income-based related adjustments ............... 28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is ................... more than $219,900, see page 8 of the instructions.) .. .. 92,000 0.025 . . . . . . . . . . . . . . . . . . . . . 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 .. 28 92,000 92,000 150,000 . . . . 72,450 ...... Married filing jointly or qualifying widow(er) . . . 75,000 . . . . 36,225 Married filing separately . . . . . . . . If line 28 is over the amount shown above for your filing status, see page 8 of the instructions. 30 Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 33 and 35 and skip the rest of Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 l If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter. 29 47,450 30 44,550 ... 31 11,583 32 Alternative minimum tax foreign tax credit (see page 9 of the instructions) .............. 33 Tentative minimum tax. Subtract line 32 from line 31 ..................... 34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, 32 33 11,583 line 47). If you used Schedule J to figure your tax, the amounts for line 44 of Form 1040 must be refigured . . . . . . . . . . . . . . . . . . . 34 without using Schedule J (see page 11 of the instructions) 35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, Line 45. . . . . . . . . 35 Form 6251 For Paperwork Reduction Act Notice, see page 10 of the instructions. Cat. No. 13600G 16,263 0 (2010) .. . . . . . . . . . . . . . . . . . . . . . Alternative Minimum Tax Part II 29 Exemption. (If you were under age 24 at the end of 2010, see page 8 of the instructions.) IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . $112,500 . . . . $47,450 Single or head of household . . . . . . . . . . . l If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on the back and enter the amount from line 54 here. l All others: If line 30 is $175,000 or less ($87,500 if married filing separately), multiply line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result. Page 2 Form 6251 (2010) Part III Tax Computation Using Maximum Capital Gains Rates 36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 36 Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . . 38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 37 necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, ............... see page 11 of the instructions for the amount to enter 39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 38 AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or ........... 2555-EZ, see page 11 of the instructions for the amount to enter 39 40 Enter the smaller of line 36 or line 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, 41 42 multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result. 43 Enter: l $68,000 if married filing jointly or qualifying widow(er), l $34,000 if single or married filing separately, or ....... 43 l $45,500 if head of household. 44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter -0- . . . . . . . . . . . . . . . . . . . . . 44 45 Subtract line 44 from line 43. If zero or less, enter -0............... 46 Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . . . . . . . . . . 45 46 47 Enter the smaller of line 45 or line 46 . . . . . . . . . . . . . . . . . . . . . . 47 48 Subtract line 47 from line 46 . . . . . . . . . . . . . . . . . . . . . . . . . 48 49 Multiply line 48 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 If line 38 is zero or blank, skip lines 50 and 51 and go to line 52. Otherwise, go to line 50. 50 Subtract line 46 from line 40 ................... 50 51 Multiply line 50 by 25% (.25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 52 Add lines 42, 49, and 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26). Otherwise, 52 53 multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result. 54 Enter the smaller of line 52 or line 53 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not enter ........ this amount on line 31. Instead, enter it on line 4 of the worksheet on page 9 of the instructions 54 Form 6251 (2010) Keep for Your Records State and Local Income Tax Refund Worksheet -- Line 10 Before you begin: √ Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable. 1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on your 2009 Schedule A, line 5 . . . . . . 2. Enter your total allowable itemized deductions from your 2009 Schedule A, line 29. 2. Note. If the filing status on your 2009 Form 1040 return was married filing separately and your spouse itemized deductions in 2009, skip lines 3 through 10, enter the amount from line 2 on line 11, and go to line 12. 3. Enter the amount shown below for the filing status claimed on your 2009 Form 1040. l Single or married filing separately–- $5,700 l Married filing jointly or qualifying widow(er)–-$11,400 l Head of household–-$8,350 1. Check here if this note applies to you. 0.00 5,700 11,400 3. 8,350 Indicate your 2009 filing status here. 4. Did you fill in line 39a on your 2009 Form 1040? No. Enter -0-. Check one. Yes. Multiply the number on line 39a of your 2009 Form 1040 by: $1,100 ($1,400 if your 2009 filing status was single of head of household). ® 1,100 1,400 4. ® 5. Enter any state or local real estate taxes shown on your 2009 Schedule A, line 6. Do not include foreign real estate taxes ............. 5. 6. Enter $500 ($1,000 if married filing jointly) .............. 6. .................. 7. 7. Enter the smaller of line 5 or line 6 . 8. Enter any net disaster loss from your 2009 Form 4684, line 18a ....... 8. 9. Enter any new motor vehicle taxes shown on your 2009 Schedule A, line 7. ............................... 9. 10. Add lines 3, 4, 7, 8, and 9 . . . . . . . . . . . . . . . . . . . . . 10. 11. Is the amount on line 10 less than the amount on line 2? No. STOP None of your refund is taxable. Yes. Subtract line 10 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . 12. Taxable part of your refund. Enter the smaller of line 1 or line 11 here and on Form 1040, line 10 12. Keep for Your Records Simplified Method Worksheet–--Lines 16a and 16b Before you begin: √ 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 1040, line 16b. Enter the total pension or annuity payments received in 2010 on Form 1040, line 16a. 1. Enter the total pension or annuity payments received in 2010. ................... ......... 2. Also, enter this amount on Form 1040, line 16a 2. Enter your cost in the plan at the annuity starting date 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 ...................... 3. See table below from Table 2 below 4. Divide line 2 by the number on line 3 ............... 4. 0 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 1/1/1987 ............ 5. this amount on line 8. Otherwise, go to line 6 6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this 6. worksheet last year, enter the amount from line 10 of last year’s worksheet. . . . 7. Subtract line 6 from line 2. ................... 7. 8. Enter the smaller of line 5 or line 7 ........................ 9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers on page 23 before entering an amount on line 16b. 10. Was your annuity starting date before 1987? Yes. STOP 1. 0 Check here if this note applies to you. Last year's amount 1 The number of months must be no more than 12. ® 8. 9. Leave line 10 blank. No. Add lines 6 and 8. This is the amount you have recovered tax free through 2010. You will need this number when you fill out this worksheet next year .......... 10. Table 1 For Line 3 Above 11/18/1996 AND your annuity starting date was---before November 19, 1996 after November 18, 1996 enter on line 3 … enter on line 3 … IF the age at annuity starting date (see page 27) was … 55 or under 56--60 61--65 66--70 71 or older 56 61 66 71 Table 2 For Line 3 Above IF the combined ages at annuity starting date (see page 27) were . . . 110 or under 111--120 111 121--130 121 131--140 131 141 or older 141 300 260 240 170 120 300 Enter age at annuity starting date (above) 360 310 260 210 160 360 1/1/1998 0.00 Enter combined ages at THEN enter on line 3. . . annuity 410 starting date 360 310 260 210 ® Social Security Benefits Worksheet – Lines 20a and 20b Keep for Your Records Before you begin: √ Complete Form 1040, lines 21 and 23 through 32, if they apply to you. √ Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 33). √ If you are married filing separately and you lived apart from your spouse for all of 2010, enter "D" to the right of the word "benefits" on line 20a. If you do not, you may get a math error notice from the IRS. Be sure you have read the Exceptions on page 25 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 1. Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . 2. Enter one-half of line 1 3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 0 and 21 4. Enter the amount, if any, from Form 1040, line 8b 5. Combine lines 2, 3, and 4 6. 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 . 2. 0 3. 4. 5. 92,000 0 92,000 6. 0 7. 92,000 8. 25,000 9. 67,000 10. 11. 12. 13. 14. 15. 16. 17. 18. 9,000 58,000 9,000 4,500 0 49,300 49,300 0 0 7. Is the amount on line 6 less than the amount on line 5? No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. X Yes. Subtract line 6 from line 5 . . . . . . . . . . 8. If you are: l Married filing jointly, enter $32,000 32,000 l Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2010, enter $25,000 25,000 l Married filing separately and you lived with your spouse at any time in 2010, skip lines 8 through 15; multiply line 7 by 85% (.85) and 0.85 enter the result on line 16. Then go to line 17 78,200 FALSE 9. Is the amount on line 8 less than the amount on line 7? No. Stop. None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2010, be sure you entered “D” to the right of the word “benefits” on line 20a. X Yes. Subtract line 8 from line 7 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 2010 11. Subtract line 10 from line 9. If zero or less, enter -0- . 12. Enter the smaller of line 9 or line 10 13. Enter one-half of line 12 . . . . . . . . . . . . 14. Enter the smaller of line 2 or line 13. . . . . . . 15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-. 16. Add lines 14 and 15 . . . . . . . . . . . . . . 17. Multiply line 1 by 85% (.85). 18. Taxable social security benefits. Enter the smaller of line 16 or line 17 Also, enter this amount on Form 1040, line 20b. If any of your benefits are taxable for 2010 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. IRA Deduction Worksheet--Line 32 Keep for Your Records If you were age 70½ or older at the end of 2010, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2010. If you are married filing jointly and only one spouse was under age 70½ at the end of 2010, complete this worksheet only for that spouse. Before you begin: √ Be sure you have read the list on page 29. You may not be eligible 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 on page 33). √ If you are married filing separately and you lived apart from your spouse for all of 2010, 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 IRA 1a Were you covered by a retirement plan (see above)? 1b If married filing jointly, was your spouse covered by a retirement plan? 1a. Yes Spouses IRA X No 1b. Yes No Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter $5,000 ($6,000 if age 50 or older at the end of 2010) on line 7a (and 7b if applicable), and go to line 8. • $5,000, if under age 50 at the end of 2010. • $6,000, if age 50 or older but under age 70½ at the end of 2010. 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 2010, enter $66,000 • Qualifying widow(er), enter $109,000 • Married filing jointly, enter $109,000 in both columns. But if you checked 'No' on either line 1a or 1b, enter $177,000 for the person who was not covered by a plan • Married filing separately and you lived with your spouse at any time in 2010, enter $10,000. 3. Enter the amount from Form 1040, line 22. 3. 4. 2b 5a 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. 2a 5b 6a. 6b. 0 5. Subtract line 4 from line 3. Enter the result in both columns . 6. Is the amount on line 5 less than the amount on line 2? No. Stop. None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. 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 2010. ii. $6,000, if age 50 or older but under age 70½ at the end of 2010. Otherwise, go to line 7. . . . . . . . . . . . . . . • 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 2010. ii. $6,000, if age 50 or older but under age 70½ at the end of 2010. Otherwise, go to line 7. . . . . . . . . . . . . . . 10000 10000 Form 1040 -- Line 32 IRA Deduction Worksheet--Line 32 (continued) Your IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the Single, HOH, MFS result is not a multiple of $10, increase it to the next multiple of $10 (for MFJ, QWidow(er) 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 2010) . . . . . . . . . . . . . . . . . . . . . . . 7a. • 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 2010). 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 2010) 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. See page 29 for exceptions • Alimony and separate maintenance payments reported on Form 8. 51,000 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 9 10 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 may deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606). 0 0 0 0.60 0.60 7b. 51,000 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 2010; $12,000 if both spouses are age 50 or older at the end of 2010), stop here and see Pub. 590 to figure your IRA deduction. 11. Enter traditional IRA contributions made, or that will be made by April 18, 2011, for 2010 to your IRA on line 11a and to your spouse’s IRA on line 11b. Spouses IRA 12000 11a. 11b. 0.00 12a. Amount entered on Form 1040, line 32 --> 0.00 0 12b. 0 Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Before you begin: P P 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. Keep for your records. See the instructions for line 44 that begin on page 35 to see if you can use this worksheet to figure your tax. If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040. Criteria for using this worksheet are NOT met. Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet on page 36. ................ 1. Enter the amount from Form 1040, line 9b* . . . . . . . 2. Are you filing Schedule D?* Yes. Enter the smaller of line 15 or 16 of Schedule D, but do not enter less than -03. No. Enter the amount from Form 1040, line 13 Add lines 2 and 3 ............. 4. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- . 5. Subtract line 5 from line 4. If zero or less, enter -0............ 6. Subtract line 6 from line 1. If zero or less, enter -0............ 7. Enter: $34,000 if single or married filing separately, $68,000 if married filing jointly or qualifying widow(er), ........ 8. $45,550 if head of household. Enter the smaller of line 1 or line 8 ................. 9. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . 10. Subtract line 10 from line 9. This amount is taxed at 0% 11. Enter the smaller of line 1 or line 6 . . . . . . . . . . . 12. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . 13. Subtract line 13 from line 12 . 14. Multiply line 14 by 15% (.15) . 15. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet ........................ Add lines 15 and 16. . . . . . . . . . . . . . . . . . . . . . . . . Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet ........................... Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the worksheet on page 36. ........ 34,000 68,000 45,550 0 0 0 0 0 0 0 0.15 . . . . . . . . . . . . . . 16. 17. . . . . . . . 18. . . . . . . . 19. * If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 36 before completing this line. NOTICE! No qualifying children have been indicated on Form 1040, Line 6c (4). 1. Are you claiming any of the following credits? l Mortgage interest credit, Form 8396. (See Form 1040, Line 52.) l District of Columbia first-time homebuyer credit, Form 8859 l Residential energy efficient property credit, Form 5695, Part II. No Yes 2. Are you excluding income from Puerto Rico or are you filing any of the following forms? l Form 2555 or 2555-EZ (relating to foreign earned income) l Form 4563 (exclusion of income for residents of American Samoa) No Yes X 0 Status: Not applicable ### Click here to download Publication 972. Keep for Your Records Child Tax Credit Worksheet --- Line 51 l To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2010 and meet all the conditions in Steps 1 through 3 on page 15. l Do not use this worksheet if you answered “Yes” to question 1, 2, or 3 on page 39. Instead, use Pub. 972. Part 1 1. Number of qualifying children: 0 X $1,000. Enter the result. 1 1,000 2 2. Enter the amount from Form 1040, line 38, 3. Enter the amount shown below for your filing status. Married filing jointly ---------- $110,000 Single, head of household, or qualifying widow(er) 3 ---------- $75,000 Married filing separately--------- $55,000 - 4. Is the amount on line 2 more than the amount on line 3? 4 X No. Leave line 4 blank. Enter -0- on line 5, and go to line 6. Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 5 0 6 0 7 5. Multiply the amount on line 4 by 5% (.05). Enter the result. 16,263 6. Is the amount on line 1 more than the amount on line 5? No. You cannot take the child tax credit on Form 1040, line 51. You also cannot take the additional child tax credit on Form 1040, line 65. Complete the rest of your Form 1040. X Yes. Subtract line 5 from line 1. Enter the result. Part 2 7. Enter the amount from Form 1040, line 46. 8. Add the following amounts from: Form 1040, line 47 Form 1040, line 48 Form 1040, line 49 Form 1040, line 50 Form 5695, line 11 Form 8834, line 22 Form 8910, line 21 Form 8936, line 14 Schedule R, line 21 0 0 0 0 8 9. Are the amounts on lines 7 and 8 the same? Yes. You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below. X No. Subtract line 8 from line 7. 9 10. Is the amount on line 6 more than the amount on line 9? Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below. This is your child tax credit. No. Enter the amount from line 6. You may be able to take the additional child tax credit on Form 1040, line 65, if you answered “Yes” on line 9 or line 10 above. l First, complete your Form 1040 through lines 64a and 64b. l Then, use Form 8812 to figure any additional child tax credit. 10 Enter this amount on Form 1040, line 51. 0.05 At Least 0 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 4 00 4 25 4 50 4 75 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,4 00 1,4 25 1,4 50 1,4 75 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,4 00 2,4 25 2,4 50 2,4 75 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,4 00 3,4 50 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4 ,000 4 ,050 4 ,100 4 ,150 4 ,200 4 ,250 4 ,300 4 ,350 4 ,4 00 4 ,4 50 4 ,500 4 ,550 4 ,600 4 ,650 4 ,700 4 ,750 4 ,800 4 ,850 4 ,900 4 ,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,4 00 5,4 50 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,4 00 6,4 50 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,4 00 7,4 50 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,4 00 8,4 50 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,4 00 9,4 50 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,4 00 10,4 50 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,4 00 11,4 50 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,4 00 12,4 50 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,4 00 13,4 50 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14 ,000 14 ,050 14 ,100 14 ,150 14 ,200 14 ,250 14 ,300 14 ,350 14 ,4 00 14 ,4 50 14 ,500 14 ,550 14 ,600 14 ,650 14 ,700 14 ,750 14 ,800 14 ,850 14 ,900 14 ,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,4 00 15,4 50 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,4 00 16,4 50 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,4 00 17,4 50 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,4 00 18,4 50 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,4 00 19,4 50 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,4 00 20,4 50 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,4 00 21,4 50 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,4 00 22,4 50 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,4 00 23,4 50 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24 ,000 24 ,050 24 ,100 24 ,150 24 ,200 24 ,250 24 ,300 24 ,350 24 ,4 00 24 ,4 50 24 ,500 24 ,550 24 ,600 24 ,650 24 ,700 24 ,750 24 ,800 24 ,850 24 ,900 24 ,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,4 00 25,4 50 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,4 00 26,4 50 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,4 00 27,4 50 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,4 00 28,4 50 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,4 00 29,4 50 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,4 00 30,4 50 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,4 00 31,4 50 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,4 00 32,4 50 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,4 00 33,4 50 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34 ,000 34 ,050 34 ,100 34 ,150 34 ,200 34 ,250 34 ,300 34 ,350 34 ,4 00 34 ,4 50 34 ,500 34 ,550 34 ,600 34 ,650 34 ,700 34 ,750 34 ,800 34 ,850 34 ,900 34 ,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,4 00 35,4 50 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,4 00 36,4 50 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,4 00 37,4 50 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,4 00 38,4 50 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,4 00 39,4 50 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 4 0,000 4 0,050 4 0,100 4 0,150 4 0,200 4 0,250 4 0,300 4 0,350 4 0,4 00 4 0,4 50 4 0,500 4 0,550 4 0,600 4 0,650 4 0,700 4 0,750 4 0,800 4 0,850 4 0,900 4 0,950 4 1,000 4 1,050 4 1,100 4 1,150 4 1,200 4 1,250 4 1,300 4 1,350 4 1,4 00 4 1,4 50 4 1,500 4 1,550 4 1,600 4 1,650 4 1,700 4 1,750 4 1,800 4 1,850 4 1,900 4 1,950 4 2,000 4 2,050 4 2,100 4 2,150 4 2,200 4 2,250 4 2,300 4 2,350 4 2,4 00 4 2,4 50 4 2,500 4 2,550 4 2,600 4 2,650 4 2,700 4 2,750 4 2,800 4 2,850 4 2,900 4 2,950 4 3,000 4 3,050 4 3,100 4 3,150 4 3,200 4 3,250 4 3,300 4 3,350 4 3,4 00 4 3,4 50 4 3,500 4 3,550 4 3,600 4 3,650 4 3,700 4 3,750 4 3,800 4 3,850 4 3,900 4 3,950 4 4 ,000 4 4 ,050 4 4 ,100 4 4 ,150 4 4 ,200 4 4 ,250 4 4 ,300 4 4 ,350 4 4 ,4 00 4 4 ,4 50 4 4 ,500 4 4 ,550 4 4 ,600 4 4 ,650 4 4 ,700 4 4 ,750 4 4 ,800 4 4 ,850 4 4 ,900 4 4 ,950 4 5,000 4 5,050 4 5,100 4 5,150 4 5,200 4 5,250 4 5,300 4 5,350 4 5,4 00 4 5,4 50 4 5,500 4 5,550 4 5,600 4 5,650 4 5,700 4 5,750 4 5,800 4 5,850 4 5,900 4 5,950 4 6,000 4 6,050 4 6,100 4 6,150 4 6,200 4 6,250 4 6,300 4 6,350 4 6,4 00 4 6,4 50 4 6,500 4 6,550 4 6,600 4 6,650 4 6,700 4 6,750 4 6,800 4 6,850 4 6,900 4 6,950 4 7,000 4 7,050 4 7,100 4 7,150 4 7,200 4 7,250 4 7,300 4 7,350 4 7,4 00 4 7,4 50 4 7,500 4 7,550 4 7,600 4 7,650 4 7,700 4 7,750 4 7,800 4 7,850 4 7,900 But Less Than 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 4 00 4 25 4 50 4 75 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,4 00 1,4 25 1,4 50 1,4 75 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,4 00 2,4 25 2,4 50 2,4 75 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,4 00 3,4 50 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4 ,000 4 ,050 4 ,100 4 ,150 4 ,200 4 ,250 4 ,300 4 ,350 4 ,4 00 4 ,4 50 4 ,500 4 ,550 4 ,600 4 ,650 4 ,700 4 ,750 4 ,800 4 ,850 4 ,900 4 ,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,4 00 5,4 50 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,4 00 6,4 50 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,4 00 7,4 50 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,4 00 8,4 50 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,4 00 9,4 50 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,4 00 10,4 50 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,4 00 11,4 50 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,4 00 12,4 50 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,4 00 13,4 50 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14 ,000 14 ,050 14 ,100 14 ,150 14 ,200 14 ,250 14 ,300 14 ,350 14 ,4 00 14 ,4 50 14 ,500 14 ,550 14 ,600 14 ,650 14 ,700 14 ,750 14 ,800 14 ,850 14 ,900 14 ,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,4 00 15,4 50 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,4 00 16,4 50 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,4 00 17,4 50 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,4 00 18,4 50 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,4 00 19,4 50 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,4 00 20,4 50 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,4 00 21,4 50 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,4 00 22,4 50 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,4 00 23,4 50 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24 ,000 24 ,050 24 ,100 24 ,150 24 ,200 24 ,250 24 ,300 24 ,350 24 ,4 00 24 ,4 50 24 ,500 24 ,550 24 ,600 24 ,650 24 ,700 24 ,750 24 ,800 24 ,850 24 ,900 24 ,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,4 00 25,4 50 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,4 00 26,4 50 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,4 00 27,4 50 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,4 00 28,4 50 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,4 00 29,4 50 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,4 00 30,4 50 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,4 00 31,4 50 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,4 00 32,4 50 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,4 00 33,4 50 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34 ,000 34 ,050 34 ,100 34 ,150 34 ,200 34 ,250 34 ,300 34 ,350 34 ,4 00 34 ,4 50 34 ,500 34 ,550 34 ,600 34 ,650 34 ,700 34 ,750 34 ,800 34 ,850 34 ,900 34 ,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,4 00 35,4 50 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,4 00 36,4 50 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,4 00 37,4 50 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,4 00 38,4 50 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,4 00 39,4 50 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 4 0,000 4 0,050 4 0,100 4 0,150 4 0,200 4 0,250 4 0,300 4 0,350 4 0,4 00 4 0,4 50 4 0,500 4 0,550 4 0,600 4 0,650 4 0,700 4 0,750 4 0,800 4 0,850 4 0,900 4 0,950 4 1,000 4 1,050 4 1,100 4 1,150 4 1,200 4 1,250 4 1,300 4 1,350 4 1,4 00 4 1,4 50 4 1,500 4 1,550 4 1,600 4 1,650 4 1,700 4 1,750 4 1,800 4 1,850 4 1,900 4 1,950 4 2,000 4 2,050 4 2,100 4 2,150 4 2,200 4 2,250 4 2,300 4 2,350 4 2,4 00 4 2,4 50 4 2,500 4 2,550 4 2,600 4 2,650 4 2,700 4 2,750 4 2,800 4 2,850 4 2,900 4 2,950 4 3,000 4 3,050 4 3,100 4 3,150 4 3,200 4 3,250 4 3,300 4 3,350 4 3,4 00 4 3,4 50 4 3,500 4 3,550 4 3,600 4 3,650 4 3,700 4 3,750 4 3,800 4 3,850 4 3,900 4 3,950 4 4 ,000 4 4 ,050 4 4 ,100 4 4 ,150 4 4 ,200 4 4 ,250 4 4 ,300 4 4 ,350 4 4 ,4 00 4 4 ,4 50 4 4 ,500 4 4 ,550 4 4 ,600 4 4 ,650 4 4 ,700 4 4 ,750 4 4 ,800 4 4 ,850 4 4 ,900 4 4 ,950 4 5,000 4 5,050 4 5,100 4 5,150 4 5,200 4 5,250 4 5,300 4 5,350 4 5,4 00 4 5,4 50 4 5,500 4 5,550 4 5,600 4 5,650 4 5,700 4 5,750 4 5,800 4 5,850 4 5,900 4 5,950 4 6,000 4 6,050 4 6,100 4 6,150 4 6,200 4 6,250 4 6,300 4 6,350 4 6,4 00 4 6,4 50 4 6,500 4 6,550 4 6,600 4 6,650 4 6,700 4 6,750 4 6,800 4 6,850 4 6,900 4 6,950 4 7,000 4 7,050 4 7,100 4 7,150 4 7,200 4 7,250 4 7,300 4 7,350 4 7,4 00 4 7,4 50 4 7,500 4 7,550 4 7,600 4 7,650 4 7,700 4 7,750 4 7,800 4 7,850 4 7,900 4 7,950 Single 0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99 101 104 106 109 111 114 116 119 121 124 126 129 131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 271 274 276 279 281 284 286 289 291 294 296 299 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 803 808 813 818 823 828 833 838 845 853 860 868 875 883 890 898 905 913 920 928 935 943 950 958 965 973 980 988 995 1,003 1,010 1,018 1,025 1,033 1,040 1,048 1,055 1,063 1,070 1,078 1,085 1,093 1,100 1,108 1,115 1,123 1,130 1,138 1,145 1,153 1,160 1,168 1,175 1,183 1,190 1,198 1,205 1,213 1,220 1,228 1,235 1,243 1,250 1,258 1,265 1,273 1,280 1,288 1,295 1,303 1,310 1,318 1,325 1,333 1,340 1,348 1,355 1,363 1,370 1,378 1,385 1,393 1,400 1,408 1,415 1,423 1,430 1,438 1,445 1,453 1,460 1,468 1,475 1,483 1,490 1,498 1,505 1,513 1,520 1,528 1,535 1,543 1,550 1,558 1,565 1,573 1,580 1,588 1,595 1,603 1,610 1,618 1,625 1,633 1,640 1,648 1,655 1,663 1,670 1,678 1,685 1,693 1,700 1,708 1,715 1,723 1,730 1,738 1,745 1,753 1,760 1,768 1,775 1,783 1,790 1,798 1,805 1,813 1,820 1,828 1,835 1,843 1,850 1,858 1,865 1,873 1,880 1,888 1,895 1,903 1,910 1,918 1,925 1,933 1,940 1,948 1,955 1,963 1,970 1,978 1,985 1,993 2,000 2,008 2,015 2,023 2,030 2,038 2,045 2,053 2,060 2,068 2,075 2,083 2,090 2,098 2,105 2,113 2,120 2,128 2,135 2,143 2,150 2,158 2,165 2,173 2,180 2,188 2,195 2,203 2,210 2,218 2,225 2,233 2,240 2,248 2,255 2,263 2,270 2,278 2,285 2,293 2,300 2,308 2,315 2,323 2,330 2,338 2,345 2,353 2,360 2,368 2,375 2,383 2,390 2,398 2,405 2,413 2,420 2,428 2,435 2,443 2,450 2,458 2,465 2,473 2,480 2,488 2,495 2,503 2,510 2,518 2,525 2,533 2,540 2,548 2,555 2,563 2,570 2,578 2,585 2,593 2,600 2,608 2,615 2,623 2,630 2,638 2,645 2,653 2,660 2,668 2,675 2,683 2,690 2,698 2,705 2,713 2,720 2,728 2,735 2,743 2,750 2,758 2,765 2,773 2,780 2,788 2,795 2,803 2,810 2,818 2,825 2,833 2,840 2,848 2,855 2,863 2,870 2,878 2,885 2,893 2,900 2,908 2,915 2,923 2,930 2,938 2,945 2,953 2,960 2,968 2,975 2,983 2,990 2,998 3,005 3,013 3,020 3,028 3,035 3,043 3,050 3,058 3,065 3,073 3,080 3,088 3,095 3,103 3,110 3,118 3,125 3,133 3,140 3,148 3,155 3,163 3,170 3,178 3,185 3,193 3,200 3,208 3,215 3,223 3,230 3,238 3,245 3,253 3,260 3,268 3,275 3,283 3,290 3,298 3,305 3,313 3,320 3,328 3,335 3,343 3,350 3,358 3,365 3,373 3,380 3,388 3,395 3,403 3,410 3,418 3,425 3,433 3,440 3,448 3,455 3,463 3,470 3,478 3,485 3,493 3,500 3,508 3,515 3,523 3,530 3,538 3,545 3,553 3,560 3,568 3,575 3,583 3,590 3,598 3,605 3,613 3,620 3,628 3,635 3,643 3,650 3,658 3,665 3,673 3,680 3,688 3,695 3,703 3,710 3,718 3,725 3,733 3,740 3,748 3,755 3,763 3,770 3,778 3,785 3,793 3,800 3,808 3,815 3,823 3,830 3,838 3,845 3,853 3,860 3,868 3,875 3,883 3,890 3,898 3,905 3,913 3,920 3,928 3,935 3,943 3,950 3,958 3,965 3,973 3,980 3,988 3,995 4,003 4,010 4,018 4,025 4,033 4,040 4,048 4,055 4,063 4,070 4,078 4,085 4,093 4,100 4,108 4,115 4,123 4,130 4,138 4,145 4,153 4,160 4,168 4,175 4,183 4,190 4,198 4,205 4,213 4,220 4,228 4,235 4,243 4,250 4,258 4,265 4,273 4,280 4,288 4,295 4,303 4,310 4,318 4,325 4,333 4,340 4,348 4,355 4,363 4,370 4,378 4,385 4,393 4,400 4,408 4,415 4,423 4,430 4,438 4,445 4,453 4,460 4,468 4,475 4,483 4,490 4,498 4,505 4,513 4,520 4,528 4,535 4,543 4,550 4,558 4,565 4,573 4,580 4,588 4,595 4,603 4,610 4,618 4,625 4,633 4,640 4,648 4,655 4,663 4,670 4,678 4,688 4,700 4,713 4,725 4,738 4,750 4,763 4,775 4,788 4,800 4,813 4,825 4,838 4,850 4,863 4,875 4,888 4,900 4,913 4,925 4,938 4,950 4,963 4,975 4,988 5,000 5,013 5,025 5,038 5,050 5,063 5,075 5,088 5,100 5,113 5,125 5,138 5,150 5,163 5,175 5,188 5,200 5,213 5,225 5,238 5,250 5,263 5,275 5,288 5,300 5,313 5,325 5,338 5,350 5,363 5,375 5,388 5,400 5,413 5,425 5,438 5,450 5,463 5,475 5,488 5,500 5,513 5,525 5,538 5,550 5,563 5,575 5,588 5,600 5,613 5,625 5,638 5,650 5,663 5,675 5,688 5,700 5,713 5,725 5,738 5,750 5,763 5,775 5,788 5,800 5,813 5,825 5,838 5,850 5,863 5,875 5,888 5,900 5,913 5,925 5,938 5,950 5,963 5,975 5,988 6,000 6,013 6,025 6,038 6,050 6,063 6,075 6,088 6,100 6,113 6,125 6,138 6,150 6,163 6,175 6,188 6,200 6,213 6,225 6,238 6,250 6,263 6,275 6,288 6,300 6,313 6,325 6,338 6,350 6,363 6,375 6,388 6,400 6,413 6,425 6,438 6,450 6,463 6,475 6,488 6,500 6,513 6,525 6,538 6,550 6,563 6,575 6,588 6,600 6,613 6,625 6,638 6,650 6,663 6,675 6,688 6,700 6,713 6,725 6,738 6,750 6,763 6,775 6,788 6,800 6,813 6,825 6,838 6,850 6,863 6,875 6,888 6,900 6,913 6,925 6,938 6,950 6,963 6,975 6,988 7,000 7,013 7,025 7,038 7,050 7,063 7,075 7,088 7,100 7,113 7,125 7,138 7,150 7,163 7,175 7,188 7,200 7,213 7,225 7,238 7,250 7,263 7,275 7,288 7,300 7,313 7,325 7,338 7,350 7,363 7,375 7,388 7,400 7,413 7,425 7,438 7,450 7,463 7,475 7,488 7,500 7,513 7,525 7,538 7,550 7,563 7,575 7,588 7,600 7,613 7,625 7,638 7,650 7,663 7,675 7,688 7,700 7,713 7,725 7,738 7,750 7,763 7,775 7,788 7,800 7,813 7,825 7,838 7,850 7,863 7,875 7,888 7,900 7,913 7,925 7,938 7,950 7,963 7,975 7,988 8,000 8,013 8,025 8,038 8,050 8,063 8,075 8,088 8,100 8,113 8,125 8,138 8,150 8,163 Married Married filing Head of a f iling jointly separately house-hold 0 0 0 1 1 1 2 2 2 4 4 4 6 6 6 9 9 9 11 11 11 14 14 14 16 16 16 19 19 19 21 21 21 24 24 24 26 26 26 29 29 29 31 31 31 34 34 34 36 36 36 39 39 39 41 41 41 44 44 44 46 46 46 49 49 49 51 51 51 54 54 54 56 56 56 59 59 59 61 61 61 64 64 64 66 66 66 69 69 69 71 71 71 74 74 74 76 76 76 79 79 79 81 81 81 84 84 84 86 86 86 89 89 89 91 91 91 94 94 94 96 96 96 99 99 99 101 101 101 104 104 104 106 106 106 109 109 109 111 111 111 114 114 114 116 116 116 119 119 119 121 121 121 124 124 124 126 126 126 129 129 129 131 131 131 134 134 134 136 136 136 139 139 139 141 141 141 144 144 144 146 146 146 149 149 149 151 151 151 154 154 154 156 156 156 159 159 159 161 161 161 164 164 164 166 166 166 169 169 169 171 171 171 174 174 174 176 176 176 179 179 179 181 181 181 184 184 184 186 186 186 189 189 189 191 191 191 194 194 194 196 196 196 199 199 199 201 201 201 204 204 204 206 206 206 209 209 209 211 211 211 214 214 214 216 216 216 219 219 219 221 221 221 224 224 224 226 226 226 229 229 229 231 231 231 234 234 234 236 236 236 239 239 239 241 241 241 244 244 244 246 246 246 249 249 249 251 251 251 254 254 254 256 256 256 259 259 259 261 261 261 264 264 264 266 266 266 269 269 269 271 271 271 274 274 274 276 276 276 279 279 279 281 281 281 284 284 284 286 286 286 289 289 289 291 291 291 294 294 294 296 296 296 299 299 299 303 303 303 308 308 308 313 313 313 318 318 318 323 323 323 328 328 328 333 333 333 338 338 338 343 343 343 348 348 348 353 353 353 358 358 358 363 363 363 368 368 368 373 373 373 378 378 378 383 383 383 388 388 388 393 393 393 398 398 398 403 403 403 408 408 408 413 413 413 418 418 418 423 423 423 428 428 428 433 433 433 438 438 438 443 443 443 448 448 448 453 453 453 458 458 458 463 463 463 468 468 468 473 473 473 478 478 478 483 483 483 488 488 488 493 493 493 498 498 498 503 503 503 508 508 508 513 513 513 518 518 518 523 523 523 528 528 528 533 533 533 538 538 538 543 543 543 548 548 548 553 553 553 558 558 558 563 563 563 568 568 568 573 573 573 578 578 578 583 583 583 588 588 588 593 593 593 598 598 598 603 603 603 608 608 608 613 613 613 618 618 618 623 623 623 628 628 628 633 633 633 638 638 638 643 643 643 648 648 648 653 653 653 658 658 658 663 663 663 668 668 668 673 673 673 678 678 678 683 683 683 688 688 688 693 693 693 698 698 698 703 703 703 708 708 708 713 713 713 718 718 718 723 723 723 728 728 728 733 733 733 738 738 738 743 743 743 748 748 748 753 753 753 758 758 758 763 763 763 768 768 768 773 773 773 778 778 778 783 783 783 788 788 788 793 793 793 798 798 798 803 803 803 808 808 808 813 813 813 818 818 818 823 823 823 828 828 828 833 833 833 838 838 838 843 845 843 848 853 848 853 860 853 858 868 858 863 875 863 868 883 868 873 890 873 878 898 878 883 905 883 888 913 888 893 920 893 898 928 898 903 935 903 908 943 908 913 950 913 918 958 918 923 965 923 928 973 928 933 980 933 938 988 938 943 995 943 948 1,003 948 953 1,010 953 958 1,018 958 963 1,025 963 968 1,033 968 973 1,040 973 978 1,048 978 983 1,055 983 988 1,063 988 993 1,070 993 998 1,078 998 1,003 1,085 1,003 1,008 1,093 1,008 1,013 1,100 1,013 1,018 1,108 1,018 1,023 1,115 1,023 1,028 1,123 1,028 1,033 1,130 1,033 1,038 1,138 1,038 1,043 1,145 1,043 1,048 1,153 1,048 1,053 1,160 1,053 1,058 1,168 1,058 1,063 1,175 1,063 1,068 1,183 1,068 1,073 1,190 1,073 1,078 1,198 1,078 1,083 1,205 1,083 1,088 1,213 1,088 1,093 1,220 1,093 1,098 1,228 1,098 1,103 1,235 1,103 1,108 1,243 1,108 1,113 1,250 1,113 1,118 1,258 1,118 1,123 1,265 1,123 1,128 1,273 1,128 1,133 1,280 1,133 1,138 1,288 1,138 1,143 1,295 1,143 1,148 1,303 1,148 1,153 1,310 1,153 1,158 1,318 1,158 1,163 1,325 1,163 1,168 1,333 1,168 1,173 1,340 1,173 1,178 1,348 1,178 1,183 1,355 1,183 1,188 1,363 1,188 1,193 1,370 1,193 1,198 1,378 1,199 1,203 1,385 1,206 1,208 1,393 1,214 1,213 1,400 1,221 1,218 1,408 1,229 1,223 1,415 1,236 1,228 1,423 1,244 1,233 1,430 1,251 1,238 1,438 1,259 1,243 1,445 1,266 1,248 1,453 1,274 1,253 1,460 1,281 1,258 1,468 1,289 1,263 1,475 1,296 1,268 1,483 1,304 1,273 1,490 1,311 1,278 1,498 1,319 1,283 1,505 1,326 1,288 1,513 1,334 1,293 1,520 1,341 1,298 1,528 1,349 1,303 1,535 1,356 1,308 1,543 1,364 1,313 1,550 1,371 1,318 1,558 1,379 1,323 1,565 1,386 1,328 1,573 1,394 1,333 1,580 1,401 1,338 1,588 1,409 1,343 1,595 1,416 1,348 1,603 1,424 1,353 1,610 1,431 1,358 1,618 1,439 1,363 1,625 1,446 1,368 1,633 1,454 1,373 1,640 1,461 1,378 1,648 1,469 1,383 1,655 1,476 1,388 1,663 1,484 1,393 1,670 1,491 1,398 1,678 1,499 1,403 1,685 1,506 1,408 1,693 1,514 1,413 1,700 1,521 1,418 1,708 1,529 1,423 1,715 1,536 1,428 1,723 1,544 1,433 1,730 1,551 1,438 1,738 1,559 1,443 1,745 1,566 1,448 1,753 1,574 1,453 1,760 1,581 1,458 1,768 1,589 1,463 1,775 1,596 1,468 1,783 1,604 1,473 1,790 1,611 1,478 1,798 1,619 1,483 1,805 1,626 1,488 1,813 1,634 1,493 1,820 1,641 1,498 1,828 1,649 1,503 1,835 1,656 1,508 1,843 1,664 1,513 1,850 1,671 1,518 1,858 1,679 1,523 1,865 1,686 1,528 1,873 1,694 1,533 1,880 1,701 1,538 1,888 1,709 1,543 1,895 1,716 1,548 1,903 1,724 1,553 1,910 1,731 1,558 1,918 1,739 1,563 1,925 1,746 1,568 1,933 1,754 1,573 1,940 1,761 1,578 1,948 1,769 1,583 1,955 1,776 1,588 1,963 1,784 1,593 1,970 1,791 1,598 1,978 1,799 1,603 1,985 1,806 1,608 1,993 1,814 1,613 2,000 1,821 1,618 2,008 1,829 1,623 2,015 1,836 1,628 2,023 1,844 1,633 2,030 1,851 1,638 2,038 1,859 1,643 2,045 1,866 1,648 2,053 1,874 1,653 2,060 1,881 1,658 2,068 1,889 1,663 2,075 1,896 1,668 2,083 1,904 1,673 2,090 1,911 1,679 2,098 1,919 1,686 2,105 1,926 1,694 2,113 1,934 1,701 2,120 1,941 1,709 2,128 1,949 1,716 2,135 1,956 1,724 2,143 1,964 1,731 2,150 1,971 1,739 2,158 1,979 1,746 2,165 1,986 1,754 2,173 1,994 1,761 2,180 2,001 1,769 2,188 2,009 1,776 2,195 2,016 1,784 2,203 2,024 1,791 2,210 2,031 1,799 2,218 2,039 1,806 2,225 2,046 1,814 2,233 2,054 1,821 2,240 2,061 1,829 2,248 2,069 1,836 2,255 2,076 1,844 2,263 2,084 1,851 2,270 2,091 1,859 2,278 2,099 1,866 2,285 2,106 1,874 2,293 2,114 1,881 2,300 2,121 1,889 2,308 2,129 1,896 2,315 2,136 1,904 2,323 2,144 1,911 2,330 2,151 1,919 2,338 2,159 1,926 2,345 2,166 1,934 2,353 2,174 1,941 2,360 2,181 1,949 2,368 2,189 1,956 2,375 2,196 1,964 2,383 2,204 1,971 2,390 2,211 1,979 2,398 2,219 1,986 2,405 2,226 1,994 2,413 2,234 2,001 2,420 2,241 2,009 2,428 2,249 2,016 2,435 2,256 2,024 2,443 2,264 2,031 2,450 2,271 2,039 2,458 2,279 2,046 2,465 2,286 2,054 2,473 2,294 2,061 2,480 2,301 2,069 2,488 2,309 2,076 2,495 2,316 2,084 2,503 2,324 2,091 2,510 2,331 2,099 2,518 2,339 2,106 2,525 2,346 2,114 2,533 2,354 2,121 2,540 2,361 2,129 2,548 2,369 2,136 2,555 2,376 2,144 2,563 2,384 2,151 2,570 2,391 2,159 2,578 2,399 2,166 2,585 2,406 2,174 2,593 2,414 2,181 2,600 2,421 2,189 2,608 2,429 2,196 2,615 2,436 2,204 2,623 2,444 2,211 2,630 2,451 2,219 2,638 2,459 2,226 2,645 2,466 2,234 2,653 2,474 2,241 2,660 2,481 2,249 2,668 2,489 2,256 2,675 2,496 2,264 2,683 2,504 2,271 2,690 2,511 2,279 2,698 2,519 2,286 2,705 2,526 2,294 2,713 2,534 2,301 2,720 2,541 2,309 2,728 2,549 2,316 2,735 2,556 2,324 2,743 2,564 2,331 2,750 2,571 2,339 2,758 2,579 2,346 2,765 2,586 2,354 2,773 2,594 2,361 2,780 2,601 2,369 2,788 2,609 2,376 2,795 2,616 2,384 2,803 2,624 2,391 2,810 2,631 2,399 2,818 2,639 2,406 2,825 2,646 2,414 2,833 2,654 2,421 2,840 2,661 2,429 2,848 2,669 2,436 2,855 2,676 2,444 2,863 2,684 2,451 2,870 2,691 2,459 2,878 2,699 2,466 2,885 2,706 2,474 2,893 2,714 2,481 2,900 2,721 2,489 2,908 2,729 2,496 2,915 2,736 2,504 2,923 2,744 2,511 2,930 2,751 2,519 2,938 2,759 2,526 2,945 2,766 2,534 2,953 2,774 2,541 2,960 2,781 2,549 2,968 2,789 2,556 2,975 2,796 2,564 2,983 2,804 2,571 2,990 2,811 2,579 2,998 2,819 2,586 3,005 2,826 2,594 3,013 2,834 2,601 3,020 2,841 2,609 3,028 2,849 2,616 3,035 2,856 2,624 3,043 2,864 2,631 3,050 2,871 2,639 3,058 2,879 2,646 3,065 2,886 2,654 3,073 2,894 2,661 3,080 2,901 2,669 3,088 2,909 2,676 3,095 2,916 2,684 3,103 2,924 2,691 3,110 2,931 2,699 3,118 2,939 2,706 3,125 2,946 2,714 3,133 2,954 2,721 3,140 2,961 2,729 3,148 2,969 2,736 3,155 2,976 2,744 3,163 2,984 2,751 3,170 2,991 2,759 3,178 2,999 2,766 3,185 3,006 2,774 3,193 3,014 2,781 3,200 3,021 2,789 3,208 3,029 2,796 3,215 3,036 2,804 3,223 3,044 2,811 3,230 3,051 2,819 3,238 3,059 2,826 3,245 3,066 2,834 3,253 3,074 2,841 3,260 3,081 2,849 3,268 3,089 2,856 3,275 3,096 2,864 3,283 3,104 2,871 3,290 3,111 2,879 3,298 3,119 2,886 3,305 3,126 2,894 3,313 3,134 2,901 3,320 3,141 2,909 3,328 3,149 2,916 3,335 3,156 2,924 3,343 3,164 2,931 3,350 3,171 2,939 3,358 3,179 2,946 3,365 3,186 2,954 3,373 3,194 2,961 3,380 3,201 2,969 3,388 3,209 2,976 3,395 3,216 2,984 3,403 3,224 2,991 3,410 3,231 2,999 3,418 3,239 3,006 3,425 3,246 3,014 3,433 3,254 3,021 3,440 3,261 3,029 3,448 3,269 3,036 3,455 3,276 3,044 3,463 3,284 3,051 3,470 3,291 3,059 3,478 3,299 3,066 3,485 3,306 3,074 3,493 3,314 3,081 3,500 3,321 3,089 3,508 3,329 3,096 3,515 3,336 3,104 3,523 3,344 3,111 3,530 3,351 3,119 3,538 3,359 3,126 3,545 3,366 3,134 3,553 3,374 3,141 3,560 3,381 3,149 3,568 3,389 3,156 3,575 3,396 3,164 3,583 3,404 3,171 3,590 3,411 3,179 3,598 3,419 3,186 3,605 3,426 3,194 3,613 3,434 3,201 3,620 3,441 3,209 3,628 3,449 3,216 3,635 3,456 3,224 3,643 3,464 3,231 3,650 3,471 3,239 3,658 3,479 3,246 3,665 3,486 3,254 3,673 3,494 3,261 3,680 3,501 3,269 3,688 3,509 3,276 3,695 3,516 3,284 3,703 3,524 3,291 3,710 3,531 3,299 3,718 3,539 3,306 3,725 3,546 3,314 3,733 3,554 3,321 3,740 3,561 3,329 3,748 3,569 3,336 3,755 3,576 3,344 3,763 3,584 3,351 3,770 3,591 3,359 3,778 3,599 3,366 3,785 3,606 3,374 3,793 3,614 3,381 3,800 3,621 3,389 3,808 3,629 3,396 3,815 3,636 3,404 3,823 3,644 3,411 3,830 3,651 3,419 3,838 3,659 3,426 3,845 3,666 3,434 3,853 3,674 3,441 3,860 3,681 3,449 3,868 3,689 3,456 3,875 3,696 3,464 3,883 3,704 3,471 3,890 3,711 3,479 3,898 3,719 3,486 3,905 3,726 3,494 3,913 3,734 3,501 3,920 3,741 3,509 3,928 3,749 3,516 3,935 3,756 3,524 3,943 3,764 3,531 3,950 3,771 3,539 3,958 3,779 3,546 3,965 3,786 3,554 3,973 3,794 3,561 3,980 3,801 3,569 3,988 3,809 3,576 3,995 3,816 3,584 4,003 3,824 3,591 4,010 3,831 3,599 4,018 3,839 3,606 4,025 3,846 3,614 4,033 3,854 3,621 4,040 3,861 3,629 4,048 3,869 3,636 4,055 3,876 3,644 4,063 3,884 3,651 4,070 3,891 3,659 4,078 3,899 3,666 4,085 3,906 3,674 4,093 3,914 3,681 4,100 3,921 3,689 4,108 3,929 3,696 4,115 3,936 3,704 4,123 3,944 3,711 4,130 3,951 3,719 4,138 3,959 3,726 4,145 3,966 3,734 4,153 3,974 3,741 4,160 3,981 3,749 4,168 3,989 3,756 4,175 3,996 3,764 4,183 4,004 3,771 4,190 4,011 3,779 4,198 4,019 3,786 4,205 4,026 3,794 4,213 4,034 3,801 4,220 4,041 3,809 4,228 4,049 3,816 4,235 4,056 3,824 4,243 4,064 3,831 4,250 4,071 3,839 4,258 4,079 3,846 4,265 4,086 3,854 4,273 4,094 3,861 4,280 4,101 3,869 4,288 4,109 3,876 4,295 4,116 3,884 4,303 4,124 3,891 4,310 4,131 3,899 4,318 4,139 3,906 4,325 4,146 3,914 4,333 4,154 3,921 4,340 4,161 3,929 4,348 4,169 3,936 4,355 4,176 3,944 4,363 4,184 3,951 4,370 4,191 3,959 4,378 4,199 3,966 4,385 4,206 3,974 4,393 4,214 3,981 4,400 4,221 3,989 4,408 4,229 3,996 4,415 4,236 4,004 4,423 4,244 4,011 4,430 4,251 4,019 4,438 4,259 4,026 4,445 4,266 4,034 4,453 4,274 4,041 4,460 4,281 4,049 4,468 4,289 4,056 4,475 4,296 4,064 4,483 4,304 4,071 4,490 4,311 4,079 4,498 4,319 4,086 4,505 4,326 4,094 4,513 4,334 4,101 4,520 4,341 4,109 4,528 4,349 4,116 4,535 4,356 4,124 4,543 4,364 4,131 4,550 4,371 4,139 4,558 4,379 4,146 4,565 4,386 4,154 4,573 4,394 4,161 4,580 4,401 4,169 4,588 4,409 4,176 4,595 4,416 4,184 4,603 4,424 4,191 4,610 4,431 4,199 4,618 4,439 4,206 4,625 4,446 4,214 4,633 4,454 4,221 4,640 4,461 4,229 4,648 4,469 4,236 4,655 4,476 4,244 4,663 4,484 4,251 4,670 4,491 4,259 4,678 4,499 4,266 4,688 4,506 4,274 4,700 4,514 4,281 4,713 4,521 4,289 4,725 4,529 4,296 4,738 4,536 4,304 4,750 4,544 4,311 4,763 4,551 4,319 4,775 4,559 4,326 4,788 4,566 4,334 4,800 4,574 4,341 4,813 4,581 4,349 4,825 4,589 4,356 4,838 4,596 4,364 4,850 4,604 4,371 4,863 4,611 4,379 4,875 4,619 4,386 4,888 4,626 4,394 4,900 4,634 4,401 4,913 4,641 4,409 4,925 4,649 4,416 4,938 4,656 4,424 4,950 4,664 4,431 4,963 4,671 4,439 4,975 4,679 4,446 4,988 4,686 4,454 5,000 4,694 4,461 5,013 4,701 4,469 5,025 4,709 4,476 5,038 4,716 4,484 5,050 4,724 4,491 5,063 4,731 4,499 5,075 4,739 4,506 5,088 4,746 4,514 5,100 4,754 4,521 5,113 4,761 4,529 5,125 4,769 4,536 5,138 4,776 4,544 5,150 4,784 4,551 5,163 4,791 4,559 5,175 4,799 4,566 5,188 4,806 4,574 5,200 4,814 4,581 5,213 4,821 4,589 5,225 4,829 4,596 5,238 4,836 4,604 5,250 4,844 4,611 5,263 4,851 4,619 5,275 4,859 4,626 5,288 4,866 4,634 5,300 4,874 4,641 5,313 4,881 4,649 5,325 4,889 4,656 5,338 4,896 4,664 5,350 4,904 4,671 5,363 4,911 4,679 5,375 4,919 4,686 5,388 4,926 4,694 5,400 4,934 4,701 5,413 4,941 4,709 5,425 4,949 4,716 5,438 4,956 4,724 5,450 4,964 4,731 5,463 4,971 4,739 5,475 4,979 4,746 5,488 4,986 4,754 5,500 4,994 4,761 5,513 5,001 4,769 5,525 5,009 4,776 5,538 5,016 4,784 5,550 5,024 4,791 5,563 5,031 4,799 5,575 5,039 4,806 5,588 5,046 4,814 5,600 5,054 4,821 5,613 5,061 4,829 5,625 5,069 4,836 5,638 5,076 4,844 5,650 5,084 4,851 5,663 5,091 4,859 5,675 5,099 4,866 5,688 5,106 4,874 5,700 5,114 4,881 5,713 5,121 4,889 5,725 5,129 4,896 5,738 5,136 4,904 5,750 5,144 4,911 5,763 5,151 4,919 5,775 5,159 4,926 5,788 5,166 4,934 5,800 5,174 4,941 5,813 5,181 4,949 5,825 5,189 4,956 5,838 5,196 4,964 5,850 5,204 4,971 5,863 5,211 4,979 5,875 5,219 4,986 5,888 5,226 4,994 5,900 5,234 5,001 5,913 5,241 5,009 5,925 5,249 5,016 5,938 5,256 5,024 5,950 5,264 5,031 5,963 5,271 5,039 5,975 5,279 5,046 5,988 5,286 5,054 6,000 5,294 5,061 6,013 5,301 5,069 6,025 5,309 5,076 6,038 5,316 5,084 6,050 5,324 5,091 6,063 5,331 5,099 6,075 5,339 5,106 6,088 5,346 5,114 6,100 5,354 5,121 6,113 5,361 5,129 6,125 5,369 5,136 6,138 5,376 5,144 6,150 5,384 5,151 6,163 5,391 5,159 6,175 5,399 5,166 6,188 5,406 5,174 6,200 5,414 5,181 6,213 5,421 5,189 6,225 5,429 5,196 6,238 5,436 5,204 6,250 5,444 5,211 6,263 5,451 5,219 6,275 5,459 5,226 6,288 5,466 5,234 6,300 5,474 5,241 6,313 5,481 5,249 6,325 5,489 5,256 6,338 5,496 5,264 6,350 5,504 5,271 6,363 5,511 5,279 6,375 5,519 5,286 6,388 5,526 5,294 6,400 5,534 5,301 6,413 5,541 5,309 6,425 5,549 5,316 6,438 5,556 5,324 6,450 5,564 5,331 6,463 5,571 5,339 6,475 5,579 5,346 6,488 5,586 5,354 6,500 5,594 5,361 6,513 5,601 5,369 6,525 5,609 5,376 6,538 5,616 5,384 6,550 5,624 5,391 6,563 5,631 5,399 6,575 5,639 5,406 6,588 5,646 5,414 6,600 5,654 5,421 6,613 5,661 5,429 6,625 5,669 5,436 6,638 5,676 5,444 6,650 5,684 5,451 6,663 5,691 5,459 6,675 5,699 5,466 6,688 5,706 5,474 6,700 5,714 5,481 6,713 5,721 5,489 6,725 5,729 5,496 6,738 5,736 5,504 6,750 5,744 5,511 6,763 5,751 5,519 6,775 5,759 5,526 6,788 5,766 5,534 6,800 5,774 5,541 6,813 5,781 5,549 6,825 5,789 5,556 6,838 5,796 5,564 6,850 5,804 5,571 6,863 5,811 5,579 6,875 5,819 5,586 6,888 5,826 5,594 6,900 5,834 5,601 6,913 5,841 5,609 6,925 5,849 5,616 6,938 5,856 5,624 6,950 5,864 5,631 6,963 5,871 5,639 6,975 5,879 5,646 6,988 5,886 5,654 7,000 5,894 5,661 7,013 5,901 5,669 7,025 5,909 5,676 7,038 5,916 5,684 7,050 5,924 5,691 7,063 5,931 5,699 7,075 5,939 5,706 7,088 5,946 5,714 7,100 5,954 5,721 7,113 5,961 5,729 7,125 5,969 5,736 7,138 5,976 5,744 7,150 5,984 5,751 7,163 5,991 5,759 7,175 5,999 5,766 7,188 6,006 5,774 7,200 6,014 5,781 7,213 6,021 5,789 7,225 6,029 5,796 7,238 6,036 5,804 7,250 6,044 5,811 7,263 6,051 5,819 7,275 6,059 5,826 7,288 6,066 5,834 7,300 6,074 5,841 7,313 6,081 5,849 7,325 6,089 5,856 7,338 6,096 5,864 7,350 6,104 5,871 7,363 6,111 5,879 7,375 6,119 5,886 7,388 6,126 5,894 7,400 6,134 5,901 7,413 6,141 5,909 7,425 6,149 5,916 7,438 6,156 5,924 7,450 6,164 5,931 7,463 6,171 5,939 7,475 6,179 5,946 7,488 6,186 5,954 7,500 6,194 5,961 7,513 6,201 5,969 7,525 6,209 5,976 7,538 6,216 5,984 7,550 6,224 5,991 7,563 6,231 5,999 7,575 6,241 6,006 7,588 6,254 6,014 7,600 6,266 6,021 7,613 6,279 6,029 7,625 6,291 6,036 7,638 6,304 6,044 7,650 6,316 6,051 7,663 6,329 6,059 7,675 6,341 6,066 7,688 6,354 6,074 7,700 6,366 6,081 7,713 6,379 6,089 7,725 6,391 6,096 7,738 6,404 6,104 7,750 6,416 6,111 7,763 6,429 6,119 7,775 6,441 6,126 7,788 6,454 6,134 7,800 6,466 6,141 7,813 6,479 6,149 7,825 6,491 6,156 7,838 6,504 6,164 7,850 6,516 6,171 7,863 6,529 6,179 7,875 6,541 6,186 7,888 6,554 6,194 7,900 6,566 6,201 7,913 6,579 6,209 7,925 6,591 6,216 7,938 6,604 6,224 7,950 6,616 6,231 7,963 6,629 6,239 7,975 6,641 6,246 7,988 6,654 6,254 8,000 6,666 6,261 8,013 6,679 6,269 8,025 6,691 6,276 8,038 6,704 6,284 8,050 6,716 6,291 8,063 6,729 6,299 8,075 6,741 6,306 8,088 6,754 6,314 8,100 6,766 6,321 8,113 6,779 6,329 8,125 6,791 6,336 8,138 6,804 6,344 8,150 6,816 6,351 8,163 6,829 Date 1/22/2011 1/23/2011 Affected Sheet All Sheet "1040" 1/23/2011 1/23/2011 1/23/2011 Sheet "1040" Sheet "1040" Line 32 1/24/2011 Line 20 1/24/2011 1/24/2011 Sch. A Sch. SE 1/26/2011 Line 44 1/27/2011 Sheet "1040" 1/30/2011 Sheet "6251" 1/31/2011 Line 32 1/31/2011 2/2/2011 2/4/2011 Sheet "6251" Sheet "1040" Line 51 2/6/2011 Sch. D WS 2/8/2011 2/8/2011 Sheet "1040" Line 44 2/8/2011 2/12/2011 Sheet "1040" Sch. SE 2/12/2011 2/12/2011 2/15/2011 < Message > Sch. SE Sheet "1040" 2/19/2011 3/4/2011 Sch.SE Sch. A 3/4/2011 Sch. D WS 3/13/2011 Sheet "1040" 3/21/2011 Sch. B 4/11/2011 Sch. D WS 4/12/2011 Sheet "6251" 4/14/2011 10/11/2011 Sheet "1040" Sch.SE Changes Made Initial publication of 2010 version. Corrected "Qualified_Dividends" reference for Line 9b. This affected the sheets "Sch. D", "6251", and "Line 44". Thank you, Rod A. Corrected Line 36 calculation to include Lines 23 through 35. Thank you, Joe D. Corrected "Dotted_Line" reference for Line 36. Corrected Line 4 calculation to include Form 1040 Lines 23 through 35 and the amount on the dotted line adjacent to Line 36. Corrected Line 6 to include Form 1040 Lines 23 through 35 and the amount on the dotted line adjacent to Line 36. Thank you, D.R. Modified Line 5 to include W2 "Other" taxes. Thank you, Gus B. Corrected Line 4 calculation when less than $400 and Line 1b has a value. Thank you, Jon D! Corrected the calculation for Line 17. (It was not including the amount from Line 15.) Thank you, Terry K. Corrected references from column U to column V. (This should correct several incorrect links.) Added indicator to show which deduction was being taken. (i.e. Std. Deduction, Sch. A, or Sch. L) and reworked logic to not use Sch. L unless it had been completed. Thank you, Mahmood A. & Mark B. Corrected calculation of Line 4 that was causing a circular reference. Thank you, Roger W. Corrected problem on the sheet "1040" that was causing problems on sheet "6251". Unprotected the boxes on Line 72. Corrected Line 3 for those who are "Married Filing Separately". Thank you, Maylene S. Corrected logic associated with Line 24 for the case where Schedule D, Line 19, is not zero. Thank you, Larry J. Added rounding for Line 54. Thank you, William Mc. Updated Line 8 for 2010. Specifically, the text "the smaller of" and "The amount on line 1, or" removed from Line 44. The calculation was affected. Thanks again, William Mc. Corrected Line 72 calculation to include Line 71. Thank you, Paul B. Corrected Line 3 on both the Short Schedule and Long Schedule to include the value from Form 1040, Line 29. Thank you, Paul A. Happy 24th Birthday to Alyssa, Erica & Geoffrey!! (I'm very proud of all of you!) Corrected decision block on Long Schedule (adjacent to Line 4c). Unprotected the cell for Line 29, "Self-employed health insurance deduction". Thank you, Arlene C. Corrected Long Schedule SE, Line 10, to be blank when Line 8a is $106,800 or more. Corrected Line 5 state and local tax calculation to NOT include W-2, Box 14, Other. Thank you, Tom M. Corrected logic associated with Line 31 for the case where Schedule D, Line 18, is not zero. Thank you, Todd B. Modified response to checking box 39b (for dual-status aliens). It was setting ALL deductions to zero; not just the standard deduction. Thank you, Gerry M. Modified the NOTE after Line 4 to turn red if the value on Line 4 is >$1,500 and no boxes in Part III are checked. Thank you Phyllis S. Corrected text for Line 35 to read "Add line 24, 30, 33 & 34." (The calculation was and still is correct.) Thank you, Greg M. and Tadd F. Corrected text for Line 8 of Exemption Worksheet from "Enter your child's earned income" to "Enter your earned income." Thank you, Tom V. Rounded inputs for lines 15a, 15b, 16a, 16b, 20a, and 20b. Thank you, Rod A. Unprotected Line 4c, Overrride Cell. Thank you, Melanie S. ...
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This note was uploaded on 10/24/2011 for the course ACC 432A taught by Professor Forrestyoung during the Fall '11 term at National.

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10_1040-Bancroft - W-2s &amp;lt; Enter Your Name Here...

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