U.S. Individual Income Tax Return

1040

NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS

INSTRUCTIONS

2010

makes doing your taxes
faster and easier.
is the fast, safe, and free
way to prepare and e-file
your taxes. See
www.irs.gov/freefile.

Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see page 5 or click on IRS e-file at IRS.gov.

LIMITS ON PERSONAL EXEMPTIONS AND OVERALL
ITEMIZED DEDUCTIONS ENDED
For 2010, you will no longer lose part of your
deduction for personal exemptions and itemized
deductions, regardless of the amount of your
adjusted gross income.

ADOPTION CREDIT REFUNDABLE
Your qualified adoption expenses are now
refundable.

REPAYMENT OF FIRST-TIME HOMEBUYER CREDIT
(HOMES BOUGHT IN 2008)
If you claimed the credit for a home you bought in
2008, you generally have to begin repaying
it now.

IRS

For details on these and other changes, see
page 6.
Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 24811V

A Message From
the Commissioner

Dear Taxpayer,
Every year, the IRS works hard to make the process of filing your taxes as
quick and easy as possible. Providing quality service is one of our top priorities.
It not only reduces the burden on you, but also helps you file an accurate return
right from the start.
The best place to get information from the IRS is our website, IRS.gov. In
addition to getting your tax questions answered, there’s also a very popular
feature, “Where’s My Refund?” to track the progress of your refund. You can
also find informative videos to help you understand your tax obligations on
YouTube, at www.youtube.com/irsvideos.
I would like to bring to your attention a couple of items that could be of help
as you file and pay your taxes this year. A number of federal tax incentives that
were enacted in 2009 as part of the American Recovery and Reinvestment Act
are still in effect for 2010. These include the American Opportunity Credit and
the expanded Earned Income Credit. Make sure you check to see if you qualify
for these and other important deductions and credits.
Remember that the fastest and easiest way to get your refund is to e-file and
use direct deposit. You could receive your refund in as little as 10 days after
filing, which can help you pay bills, make some important purchases and maybe
put some money aside for savings.
E-file has become so popular that seven out of 10 individual taxpayers now
e-file their return. It’s the first choice for about 100 million taxpayers because
it’s fast, safe and accurate.
Taxpayers below a certain income level can qualify to use free tax
preparation software through the Free File program. Plus, everyone can e-file
for free using fillable forms available at IRS.gov. So, isn’t it time you made the
switch to e-file?
If you need any more information or have questions about taxes or tax
credits, please visit us at IRS.gov or call our toll-free number at
1-800-829-1040. We are here to help you.
Sincerely,

Douglas H. Shulman

The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and by applying the tax law with integrity and fairness to all.

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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service

Contents

Page

Taxpayer Advocate Service . . . . . . . . . . . . 4
Suggestions for Improving the IRS
(Taxpayer Advocacy Panel) . . . . . . . . . . 4

Contents

Page

2010 Earned Income Credit (EIC)
Table . . . . . . . . . . . . . . . . . . . . . . . . 52
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 69

IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Amount You Owe . . . . . . . . . . . . . . . . 71

What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6

Third Party Designee . . . . . . . . . . . . . . 72

Filing Requirements . . . . . . . . . . . . . . . . . . 7

Sign Your Return . . . . . . . . . . . . . . . . . 72

Do You Have To File? . . . . . . . . . . . . . . 7

Assemble Your Return . . . . . . . . . . . . . 73

When and Where Should You File? . . . . 7

2010 Tax Table . . . . . . . . . . . . . . . . . . 74

Where To Report Certain Items
From 2010 Forms W-2, 1098, and
1099 . . . . . . . . . . . . . . . . . . . . . . . . . 10

2010 Tax Computation Worksheet . . . . 86
General Information . . . . . . . . . . . . . . . . . 87

Line Instructions for Form 1040 . . . . . . . . 12

Refund Information . . . . . . . . . . . . . . . 90

Name and Address . . . . . . . . . . . . . . . . 12

What Is TeleTax? . . . . . . . . . . . . . . . . . 90

Social Security Number (SSN) . . . . . . . 12

Calling the IRS . . . . . . . . . . . . . . . . . . . 92

Presidential Election Campaign Fund . 12

Quick and Easy Access to Tax Help
and Tax Products . . . . . . . . . . . . . . . 93

Filing Status . . . . . . . . . . . . . . . . . . . . . 12
Exemptions . . . . . . . . . . . . . . . . . . . . . 14

Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . 94

Income . . . . . . . . . . . . . . . . . . . . . . . . . 19

Order Form for Forms and Publications . 96

Adjusted Gross Income . . . . . . . . . . . . 27

Major Categories of Federal Income
and Outlays For Fiscal Year 2009 . . . . 97

Tax and Credits . . . . . . . . . . . . . . . . . . 33
Other Taxes . . . . . . . . . . . . . . . . . . . . . 42
Payments . . . . . . . . . . . . . . . . . . . . . . . 43

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2010 Tax Rate Schedules . . . . . . . . . . . . . 98
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

The Taxpayer Advocate Service Is Here To Help
The Taxpayer Advocate Service (TAS) is your voice at the
IRS. Our job is to ensure that every taxpayer is treated equally
and fairly, and that you know and understand your rights. We
offer free help to guide you through the often confusing
process of resolving tax problems that you have not been able
to solve on your own. The worst thing you can do is nothing at
all!

As a taxpayer, you have rights that the IRS must abide by in its
dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov is
a first step toward understanding what your rights are. You can
get updates on hot tax topics by visiting our YouTube channel
at www.youtube.com/tasnta and our Facebook page at www.
facebook.com/YourVoiceAtIRS, or by following our tweets at
www.twitter.com/YourVoiceAtIRS.

First, try to resolve your problem on your own. But, if you
cannot do so, then come to us. TAS can help if:
• Your problem with the IRS is causing financial
difficulties or hardship for you or your family.
• You have tried repeatedly to contact the IRS, but no one
has responded.
• The IRS has not responded to you by the date promised.

If you think TAS might be able to help you, you can call your
local advocate, whose number is in your phone book; in Pub.
1546, Taxpayer Advocate Service—Your Voice at the IRS;
and on our website at www.irs.gov/advocate. You can also call
our toll-free number at 1-877-777-4778 or TTY/TDD
1-800-829-4059.

Low Income Taxpayer Clinics (LITCs)
The Low Income Taxpayer Clinic program serves individuals
When you come to the TAS for help, you will be assigned to
who have a problem with the IRS and whose income is below
one advocate who will be with you at every turn. Your
a certain level. LITCs are independent from the IRS. Most
advocate will listen to you, help you understand what needs to LITCs can provide representation before the IRS or in court on
be done, and stay with you until your problem is resolved. We audits, tax collection disputes, and other issues for free or for a
have offices in every state, and our advocates are all
small fee. If an individual’s native language is not English,
experienced with the IRS, so we know how to cut through the some clinics can provide information in certain other languages
red tape. TAS can help you work out an alternative payment
about taxpayer rights and responsibilities. For more
plan. We’ll make sure the right people hear your case, and that information, see Pub. 4134, Low Income Taxpayer Clinic List.
they act upon it.
This publication is available at IRS.gov, by calling
1-800-TAX-FORM (1-800-829-3676), or at your local IRS
office.

Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse
group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service
and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state,
the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

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Options for e-filing your tax returns—safely, quickly, and easily.
Seven reasons 70% of Americans file their taxes electronically.
● Security—The IRS uses the latest encryption technology to safeguard your information.
● Faster Refunds—Get your refund in as few as 10 days with direct deposit.
● Flexible Payments—File early; pay by April 18.
● Greater Accuracy—Fewer errors mean faster processing.
● Quick Receipt—Receive an acknowledgment that your return was
accepted.
● Go Green—Reduce the amount of paper used.
● It’s Free—through Free File.

IRS e-file: It’s Safe. It’s Easy. It’s
Time.
Joining the 95 million Americans who already are
using e-file is easy. Just ask your paid or volunteer tax
preparer, use commercial software, or use Free File.
IRS e-file is the safest, most secure way to transmit
your tax return to the IRS. Since 1990, the IRS has
processed nearly 900 million e-filed tax returns safely
and securely. There’s no paper return to be lost or
stolen.
If you have not e-filed before, it’s time. Ask your tax
preparer, or do it yourself. Most states also use
electronic filing. IRS e-file is now the norm, not the
exception.

Free e-file Help Available Nationwide
The VITA program offers free tax help for low to
moderate income (under $49,000 in adjusted gross
income) taxpayers who need help preparing their tax
returns. The Tax Counseling for the Elderly (TCE)
program provides free tax help to people age 60 and
older. There are 12,000 VITA and TCE sites
nationwide.

Everyone Can Free File
If your adjusted gross income was $58,000 or less in
2010, you can use free tax software to prepare and e-file
your tax return. Earned more? Use Free File Fillable
Forms.
Free File. This public-private partnership, between the
IRS and tax software providers, makes approximately 20
popular commercial software products and e-file available
for free. Seventy percent of the nation’s taxpayers are
eligible.
Just visit www.irs.gov/freefile for details. Free File
combines all the benefits of e-file and easy-to-use
software at no cost. Guided questions will help ensure
you get all the tax credits and deductions you are due.
It’s fast, safe, and free.
You can review each provider’s eligibility rules or use an
online tool to find those software products that match
your situation. Some providers offer state tax return
preparation either for a fee or for free. Free File also is
available in English and Spanish.
Free File Fillable Forms. The IRS offers electronic
versions of IRS paper forms that also can be e-filed for
free. Free File Fillable Forms is best for people
experienced in preparing their own tax returns. There are
no income limitations. Free File Fillable Forms does
basic math calculations. It supports only federal tax
forms.

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should
choose to file a paper return.

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What’s New

If there are additional changes to the 2010 tax law, you can find them at
www.irs.gov/form1040.

Due date of return. File Form 1040 by

Roth IRAs and designated Roth accounts.

April 18, 2011. The due date is April 18,
instead of April 15, because of the Emancipation Day holiday in the District of Columbia — even if you do not live in the
District of Columbia.
Limits on personal exemptions and overall
itemized deductions ended. For 2010, you

will no longer lose part of your deduction
for personal exemptions and itemized deductions, regardless of the amount of your
adjusted gross income (AGI).
Self-employed health insurance deduction.

Effective March 30, 2010, if you were
self-employed and paid for health insurance, you may be able to include in your
deduction on line 29 any premiums you
paid to cover your child who was under age
27 at the end of 2010, even if the child was
not your dependent. For 2010, the line 29
deduction is also allowed on Schedule SE.
See the instructions for line 29 that begin
on page 28.
Adoption credit. The maximum adoption
credit has increased to $13,170. The credit
is now refundable and is claimed on line
71. See Form 8839.
Alternative minimum tax (AMT)
exemption amount increased. The AMT

exemption amount has increased to
$47,450 ($72,450 if married filing jointly
or a qualifying widow(er); $36,225 if married filing separately).
First-time homebuyer credit. You generally cannot claim the credit for a home you
bought after April 30, 2010. However, you
may be able to claim the credit if you entered into a written binding contract before
May 1, 2010, to buy the home before July
1, 2010, and actually bought the home
before October 1, 2010. Also, certain members of the Armed Forces and certain other
taxpayers have additional time to buy a
home and take the credit. See page 69.
Repayment of first-time homebuyer credit.

If you claimed the first-time homebuyer
credit for a home you bought in 2008, you
generally must begin repaying it on your
2010 return. In addition, you generally
must repay any credit you claimed for 2008
or 2009 if you sold your home in 2010 or
the home stopped being your main home in
2010. See the instructions for line 59 on
page 43.

Half of any income that results from a rollover or conversion to a Roth IRA from another retirement plan in 2010 is included in
income in 2011, and the other half in 2012,
unless you elect to include all of it in 2010.
The same rule applies to a rollover after
September 27, 2010, to a designated Roth
account in the same plan. See Form 8606.
You now can make a qualified rollover
contribution to a Roth IRA regardless of
the amount of your modified AGI.
Standard mileage rates. The 2010 rate for

business use of your vehicle is reduced to
50 cents a mile. The 2010 rate for use of
your vehicle to get medical care or to move
is reduced to 161⁄2 cents a mile.
Personal casualty and theft loss limit reduced. Each personal casualty or theft loss

is limited to the excess of the loss over
$100 (instead of the $500 limit that applied
for 2009). See Form 4684.
Divorced or separated parents. A custo-

dial parent who has revoked his or her previous release of a claim to a child’s
exemption must include a copy of the revocation with his or her return. See page 16.

• The exclusion from income of up to
$2,400 in unemployment compensation.
All unemployment compensation you received in 2010 generally is taxable.
• Government retiree credit.
• Alternative motor vehicle credit for
qualified hybrid motor vehicles bought after 2009, except cars and light trucks with a
gross vehicle weight rating of 8,500 pounds
or less.
• Extra $3,000 IRA deduction for employees of bankrupt companies.
• Certain tax benefits for Midwestern
disaster areas, including increased Hope
and lifetime learning credits and the additional exemption amount if you provided
housing for a person displaced by the Midwestern storms, tornadoes, or flooding.
• Credit to holders of clean renewable
energy bonds issued after 2009.
• Decreased estimated tax payments for
certain small businesses.
Mailing your return. If you are filing a pa-

per return, you may be mailing it to a different address this year because the IRS has
changed the filing location for several areas. See Where Do You File? on the last
page of these instructions.

Domestic production activities income.

The percentage rate for 2010 increases to
9%. However, the deduction is reduced if
you have oil-related qualified production
activities income. See page 33.
Decedents who died in 2010. For special

rules that may apply to decedents who died
in 2010, including rules for property acquired from a decedent who died in 2010,
see new Pub. 4895.
Expired tax benefits. The following tax

benefits have expired and are not available
for 2010.
• Increased standard deduction for real
estate taxes or a net disaster loss from a disaster occurring after 2009.
• Itemized deduction or increased standard deduction for state or local sales or excise taxes on the purchase of a new motor
vehicle (unless you bought the vehicle in
2009 after February 16 and paid the tax in
2010).

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Disclosure of information by paid
preparers. If you use a paid preparer to file

your return, the preparer is allowed, in
some cases, to disclose certain information
from your return, such as your name and
address, to certain other parties, such as the
preparer’s professional liability insurance
company or the publisher of a tax newsletter. For details, see Revenue Rulings
2010-4 and 2010-5. You can find Revenue
Ruling 2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at www.irs.gov/irb/
2010-04_IRB/ar08.html . You can find
Revenue Ruling 2010-5 on page 312 of Internal Revenue Bulletin 2010-4 at www.irs.
gov/irb/2010-04_IRB/ar09.html.
Preparer e-file mandate. A new law re-

quires some paid preparers to e-file returns
they prepare and file. Your preparer may
make you aware of this requirement and the
options available to you.

Filing
Requirements
Do You Have To File?
Use Chart A, B, or C to see if you must file
a return. U.S. citizens who lived in or had
income from a U.S. possession should see
Pub. 570. Residents of Puerto Rico can use
TeleTax topic 901 (see page 91) to see if
they must file.

Even if you do not otherwise
have to file a return, you should
file one to get a refund of any
federal income tax withheld.
You should also file if you are eligible for
any of the following credits.
• Making work pay credit.
• Earned income credit.
• Additional child tax credit.
• American opportunity credit.
• First-time homebuyer credit.
• Credit for federal tax on fuels.
• Adoption credit.
• Refundable credit for prior year
minimum tax.
• Health coverage tax credit.

TIP

Exception for certain children under age
19 or full-time students. If certain condi-

tions apply, you can elect to include on
your return the income of a child who was
under age 19 at the end of 2010 or was a
full-time student under age 24 at the end of
2010. To do so, use Form 8814. If you
make this election, your child does not have
to file a return. For details, use TeleTax
topic 553 (see page 91) or see Form 8814.
A child born on January 1, 1987, is considered to be age 24 at the end of 2010. Do
not use Form 8814 for such a child.
Resident aliens. These rules also apply if
you were a resident alien. Also, you may
qualify for certain tax treaty benefits. See
Pub. 519 for details.
Nonresident aliens and dual-status aliens.

These rules also apply if you were a nonresident alien or a dual-status alien and both of
the following apply.
• You were married to a U.S. citizen or
resident alien at the end of 2010.
• You elected to be taxed as a resident
alien.

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free
if you are eligible. Visit IRS.gov for details.

See Pub. 519 for details.

Specific rules apply to determine if you are a resident alien,
nonresident alien, or dual-status
CAUTION
alien. Most nonresident aliens
and dual-status aliens have different filing
requirements and may have to file Form
1040NR or Form 1040NR-EZ. Pub. 519
discusses these requirements and other information to help aliens comply with U.S.
tax law, including tax treaty benefits and
special rules for students and scholars.

!

When and Where
Should You File?

File Form 1040 by April 18, 2011. (The
due date is April 18, instead of April 15,
because of the Emancipation Day holiday
in the District of Columbia — even if you
do not live in the District of Columbia.) If
you file after this date, you may have to pay
interest and penalties. See page 89.
If you were serving in, or in support of,
the U.S. Armed Forces in a designated
combat zone or contingency operation, you
can file later. See Pub. 3 for details.
See the last page of these instructions
for filing instructions and addresses.

What if You Cannot File on
Time?
You can get an automatic 6-month extension (to October 17, 2011) if, no later than
the date your return is due, you file Form
4868. For details, see Form 4868.

An automatic 6-month extension to file does not extend the
time to pay your tax. If you do
CAUTION
not pay your tax by the original
due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident
alien, you may qualify for an automatic
extension of time to file without filing
Form 4868. You qualify if, on the due date

!

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of your return, you meet one of the following conditions.
• You live outside the United States and
Puerto Rico and your main place of business or post of duty is outside the United
States and Puerto Rico.
• You are in military or naval service on
duty outside the United States and Puerto
Rico.
This extension gives you an extra 2
months to file and pay the tax, but interest
will be charged from the original due date
of the return on any unpaid tax. You must
include a statement showing that you meet
the requirements. If you are still unable to
file your return by the end of the 2-month
period, you can get an additional 4 months
if, no later than June 15, 2011, you file
Form 4868. This 4-month extension of time
to file does not extend the time to pay your
tax. See Form 4868.

Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the
‘‘timely mailing as timely filing/paying’’
rule for tax returns and payments. These
private delivery services include only the
following.
• DHL Express (DHL): DHL Same Day
Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International
Priority, and FedEx International First.
• United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air A.M.,
UPS Worldwide Express Plus, and UPS
Worldwide Express.
The private delivery service can tell you
how to get written proof of the mailing
date.

Private delivery services cannot
deliver items to P.O. boxes.
You must use the U.S. Postal
CAUTION
Service to mail any item to an
IRS P.O. box address.

!

Chart A—For Most People
IF your filing status is . . .

AND at the end of 2010
you were* . . .

THEN file a return if your gross
income** was at least . . .

Single

under 65
65 or older

$9,350
10,750

Married filing jointly***

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

Married filing separately (see page 13)

any age

Head of household (see page 13)

under 65
65 or older

$12,050
13,450

Qualifying widow(er) with dependent child
(see page 13)

under 65
65 or older

$15,050
16,150

$18,700
19,800
20,900
$3,650

*If you were born on January 1, 1946, you are considered to be age 65 at the end of 2010.
**Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax,
including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of
it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any
time in 2010 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than
$25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of
social security benefits you must include in gross income.
***If you did not live with your spouse at the end of 2010 (or on the date your spouse died) and your gross income was at least
$3,650, you must file a return regardless of your age.

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Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on
page 15 to find out if someone can claim you as a dependent.)
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment
compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income
includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned
and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,700.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,400) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,350 ($3,750 if 65 or older and blind).
• Your earned income was over $7,100 ($8,500 if 65 or older and blind).
• Your gross income was more than the larger of —
• $2,350 ($3,750 if 65 or older and blind), or
• Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $950.
• Your earned income was over $5,700.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $950, or
• Your earned income (up to $5,400) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,050 ($3,150 if 65 or older and blind).
• Your earned income was over $6,800 ($7,900 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of —
• $2,050 ($3,150 if 65 or older and blind), or
• Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind).

Chart C—Other Situations When You Must File
You must file a return if any of the four conditions below apply for 2010.
1. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are
filing a return only because you owe this tax, you can file Form 5329 by itself.
c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not
withhold these taxes.
e. Recapture of first-time homebuyer credit. See the instructions for line 59 on page 43.
f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on
group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60 on page 43.
g. Recapture taxes. See the instructions for line 44, on page 35, and line 60, on page 43.
2.

You received any advance earned income credit (EIC) payments from your employer. These payments are shown in
Form W-2, box 9.

3.

You had net earnings from self-employment of at least $400.

4.

You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social
security and Medicare taxes.

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Where To Report Certain Items From 2010 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax
return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any
state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local
general sales taxes.
Form

Item and Box in Which It Should Appear

Where To Report if Filing Form 1040

W-2

Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an
Archer MSA (box 12, code R)
Employer contributions to a health savings account
(box 12, code W)

Form 1040,
See Wages,
Form 1040,
Form 2441,
Form 8839,
Form 8853,

W-2G

Gambling winnings (box 1)

Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)

1098

Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)

}

line 7
Salaries, Tips, etc. on page 19
line 59
Part III
line 18
line 1

Form 8889, line 9

Schedule A, line 10*
Form 1040, line 21, but first see the instructions on Form 1098*
See the instructions for Schedule A, line 13*

1098-C

Contributions of motor vehicles, boats, and
airplanes

Schedule A, line 17

1098-E

Student loan interest (box 1)

See the instructions for Form 1040, line 33, on page 32*

1098-T

Qualified tuition and related expenses
(box 1)

See the instructions for Form 1040, line 34, on page 33, or Form 1040,
line 49, on page 38, but first see the instructions on Form 1098-T*

1099-A

Acquisition or abandonment of secured property

See Pub. 4681

1099-B

Stocks, bonds, etc. (box 2)
Bartering (box 3)
Aggregate profit or (loss) (box 11)

See the instructions on Form 1099-B
See Pub. 525
Form 6781, line 1

1099-C

Canceled debt (box 2)

See Pub. 4681

1099-DIV

Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Unrecaptured section 1250 gain (box 2b)
Section 1202 gain (box 2c)

Form 1040, line 9a
See the instructions for Form 1040, line 9b, on page 20
Form 1040, line 13, or, if required, Schedule D, line 13
See the instructions for Schedule D, line 19, that begin on page D-8
See Exclusion of Gain on Qualified Small Business (QSB) Stock in
the instructions for Schedule D on page D-4
See the instructions for Schedule D, line 18, on page D-8
See the instructions for Form 1040, line 9a, on page 20
Schedule A, line 23
Form 1040, line 47, or Schedule A, line 8. But first see the
instructions for line 47 on page 38.

Collectibles (28%) gain (box 2d)
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
1099-G

Unemployment compensation (box 1)
State or local income tax refunds, credits, or
offsets (box 2)
ATAA/RTAA payments (box 5)
Taxable grants (box 6)
Agriculture payments (box 7)
Market gain (box 9)

See the instructions for Form 1040, line 19, on page 25.
See the instructions for Form 1040, line 10, that begin on page 21. If
box 8 on Form 1099-G is checked, see the box 8 instructions.
Form 1040, line 21
Form 1040, line 21*
See the Instructions for Schedule F or Pub. 225*
See the Instructions for Schedule F

*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.

- 10 -

Form

Item and Box in Which It Should Appear

Where To Report if Filing Form 1040

1099-INT

Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and
Treasury obligations (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)

See the instructions for Form 1040, line 8a, on page 20
Form 1040, line 30
See the instructions for Form 1040, line 8a, on page 20

Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)

Schedule A, line 23
Form 1040, line 47, or Schedule A, line 8. But first see the
instructions for line 47 on page 38.
Form 1040, line 8b
Form 6251, line 12

1099-LTC

Long-term care and accelerated death benefits

See Pub. 525 and the Instructions for Form 8853

1099-MISC

Rents (box 1)
Royalties (box 2)

See the Instructions for Schedule E*
Schedule E, line 4 (for timber, coal, and iron ore royalties, see
Pub. 544)*
Form 1040, line 21*
Schedule C, C-EZ, or F. But if you were not self-employed, see the
instructions on Form 1099-MISC.
See the instructions for Form 1040, line 60, on page 43
See the instructions on Form 1099-MISC

Other income (box 3)
Nonemployee compensation (box 7)
Excess golden parachute payments (box 13)
Other (boxes 5, 6, 8, 9, 10, and 15b)
1099-OID

}

Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury
obligations (box 6)
Investment expenses (box 7)

See the instructions on Form 1099-OID
Form 1040, line 30
See the instructions on Form 1099-OID
Schedule A, line 23

1099-PATR

Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Credits (boxes 7, 8, and 10)
Patron’s AMT adjustment (box 9)
Deduction for qualified refinery property (box 10)

Schedule C, C-EZ, or F or Form 4835, but first see the instructions on
Form 1099-PATR
Form 8903, line 23
See the instructions on Form 1099-PATR
Form 6251, line 27
Schedule C, C-EZ, or F

1099-Q

Qualified education program payments

See the instructions for Form 1040, line 21, on page 27

1099-R

Distributions from IRAs**

See the instructions for Form 1040, lines 15a and 15b, that begin on
page 22
See the instructions for Form 1040, lines 16a and 16b, that begin on
page 23
See the instructions on Form 1099-R

Distributions from pensions, annuities, etc.
Capital gain (box 3)
1099-S

1099-SA

Gross proceeds from real estate transactions
(box 2)

Buyer’s part of real estate tax (box 5)

Form 4797, Form 6252, or Schedule D. But if the property was your
home, see the Instructions for Schedule D to find out if you must
report the sale or exchange. Report an exchange of like-kind
property on Form 8824 even if no gross proceeds are reported on
Form 1099-S.
See the instructions for Schedule A, line 6, on page A-5*

Distributions from health savings accounts (HSAs)
Distributions from MSAs***

Form 8889, line 14a
Form 8853

*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the
activity on that schedule or form instead.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.

- 11 -

2010 Form 1040 — Lines 1 and 2

Line
Instructions for
Form 1040
Name and Address
Print or type the information in the spaces
provided. If you are married filing a separate return, enter your spouse’s name on
line 3 instead of below your name.

If you filed a joint return for
2009 and you are filing a joint
TIP
return for 2010 with the same
spouse, be sure to enter your
names and SSNs in the same order as on
your 2009 return.

Address Change
If you plan to move after filing your return,
use Form 8822 to notify the IRS of your
new address.

Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the
change to the Social Security Administration (SSA) before filing your return. This
prevents delays in processing your return
and issuing refunds. It also safeguards your
future social security benefits. See Social
Security Number (SSN) on this page for
how to contact the SSA. Also see page 87
for more details.

P.O. Box
Enter your box number only if your post
office does not deliver mail to your home.

Foreign Address
Enter the information in the following order: City, province or state, and country.
Follow the country’s practice for entering
the postal code. Do not abbreviate the
country name.

Death of a Taxpayer
See page 88.

Social Security
Number (SSN)
An incorrect or missing SSN can increase
your tax, reduce your refund, or delay your

IRS e-file takes the guesswork out of preparing your return. You may also
be eligible to use Free File to file your federal income tax return. Visit
www.irs.gov/efile for details.

Section references are to the Internal Revenue Code.
refund. To apply for an SSN, fill in Form
SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get
Form SS-5 online at www.socialsecurity.
gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually
takes about 2 weeks to get an SSN once the
SSA has all the evidence and information it
needs.
Check that your SSN on your Forms
W-2 and 1099 agrees with your social security card. If not, see page 87 for more
details.

IRS Individual Taxpayer
Identification Numbers
(ITINs) for Aliens
If you are a nonresident or resident alien
and you do not have and are not eligible to
get an SSN, you must apply for an ITIN.
For details on how to do so, see Form W-7
and its instructions. It takes 6 to 10 weeks
to get an ITIN.
If you already have an ITIN, enter it
wherever your SSN is requested on your
tax return.
Note. An ITIN is for tax use only. It does

not entitle you to social security benefits or
change your employment or immigration
status under U.S. law.

Nonresident Alien Spouse
If your spouse is a nonresident alien, he or
she must have either an SSN or an ITIN if:
• You file a joint return,
• You file a separate return and claim an
exemption for your spouse, or
• Your spouse is filing a separate return.

Presidential Election
Campaign Fund
This fund helps pay for Presidential election campaigns. The fund reduces candidates’ dependence on large contributions
from individuals and groups and places
candidates on an equal financial footing in
the general election. If you want $3 to go to
this fund, check the box. If you are filing a
joint return, your spouse can also have $3
go to the fund. If you check a box, your tax
or refund will not change.

Need more information or forms? See page 93.

- 12 -

Filing Status
Check only the filing status that applies to
you. The ones that will usually give you the
lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly or qualifying
widow(er) with dependent child.

TIP

More than one filing status can
apply to you. Choose the one
that will give you the lowest
tax.

Line 1
Single
You can check the box on line 1 if any of
the following was true on December 31,
2010.
• You were never married.
• You were legally separated according
to your state law under a decree of divorce
or separate maintenance. But if, at the end
of 2010, your divorce was not final (an
interlocutory decree), you are considered
married and cannot check the box on line 1.
• You were widowed before
January 1, 2010, and did not remarry before
the end of 2010. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the
instructions for line 5 on page 13.

Line 2
Married Filing Jointly
You can check the box on line 2 if any of
the following apply.
• You were married at the end of 2010,
even if you did not live with your spouse at
the end of 2010.
• Your spouse died in 2010 and you did
not remarry in 2010.
• You were married at the end of 2010,
and your spouse died in 2011 before filing a
2010 return.
For federal tax purposes, a marriage
means only a legal union between a man
and a woman as husband and wife. A husband and wife filing jointly report their

2010 Form 1040 — Lines 2 Through 5
combined income and deduct their combined allowable expenses on one return.
They can file a joint return even if only one
had income or if they did not live together
all year. However, both persons must sign
the return. Once you file a joint return, you
cannot choose to file separate returns for
that year after the due date of the return.
joint return, both you and your spouse are
generally responsible for the tax and any
interest or penalties due on the return. This
means that if one spouse does not pay the
tax due, the other may have to. However,
see Innocent Spouse Relief on page 87.

or separate maintenance at the end of 2010.
But if, at the end of 2010, your divorce was
not final (an interlocutory decree), you are
considered married.
• You are married but lived apart from
your spouse for the last 6 months of 2010
and you meet the other rules under Married
persons who live apart on this page.
• You are married to a nonresident alien
at any time during the year and you do not
choose to treat him or her as a resident
alien.
Check the box on line 4 only if you are
unmarried (or considered unmarried) and
either Test 1 or Test 2 applies.

Nonresident aliens and dual-status aliens.

Test 1. You paid over half the cost of keep-

Joint and several tax liability. If you file a

Generally, a husband and wife cannot file a
joint return if either spouse is a nonresident
alien at any time during the year. However,
if you were a nonresident alien or a
dual-status alien and were married to a U.S.
citizen or resident alien at the end of 2010,
you may elect to be treated as a resident
alien and file a joint return. See Pub. 519
for details.

Line 3
Married Filing Separately
If you are married and file a separate return,
you will usually pay more tax than if you
use another filing status for which you
qualify. Also, if you file a separate return,
you cannot take the student loan interest
deduction, the tuition and fees deduction,
the education credits, or the earned income
credit. You also cannot take the standard
deduction if your spouse itemizes deductions.
Generally, you report only your own
income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 19.
Be sure to enter your spouse’s SSN or
ITIN on Form 1040 unless your spouse
does not have and is not required to have an
SSN or ITIN.

You may be able to file as head
of household if you had a child
living with you and you lived
apart from your spouse during
the last 6 months of 2010. See Married
persons who live apart on this page.

TIP

Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain other
persons. You are considered unmarried for
this purpose if any of the following applies.
• You were legally separated according
to your state law under a decree of divorce

service, or detention in a juvenile facility,
count as time lived in the home. Also see
Kidnapped child on page 17, if applicable.
If the person for whom you kept up a
home was born or died in 2010, you can
still file as head of household as long as the
home was that person’s main home for the
part of the year he or she was alive.
Keeping up a home. To find out what is

included in the cost of keeping up a home,
see Pub. 501.

ing up a home that was the main home for
all of 2010 of your parent whom you can
claim as a dependent, except under a multiple support agreement (see page 17). Your
parent did not have to live with you.

If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
your home to figure if you paid over half
the cost.

Test 2. You paid over half the cost of keep-

Married persons who live apart. Even if

ing up a home in which you lived and in
which one of the following also lived for
more than half of the year (if half or less,
see Exception to time lived with you on this
page).
1. Any person whom you can claim as a
dependent. But do not include:
a. Your qualifying child whom you
claim as your dependent because of the rule
for Children of divorced or separated parents that begins on page 16,
b. Any person who is your dependent
only because he or she lived with you for
all of 2010, or
c. Any person you claimed as a dependent under a multiple support agreement.
See page 17.
2. Your unmarried qualifying child who
is not your dependent.
3. Your married qualifying child who is
not your dependent only because you can
be claimed as a dependent on someone
else’s 2010 return.
4. Your child who, even though you are
the custodial parent, is neither your dependent nor your qualifying child because of
the rule for Children of divorced or separated parents that begins on page 16.
If the child is not your dependent, enter
the child’s name on line 4. If you do not
enter the name, it will take us longer to
process your return.
Qualifying child. To find out if someone is

your qualifying child, see Step 1 on page
15.
Dependent. To find out if someone is your

dependent, see the instructions for line 6c
that begin on page 15.
Exception to time lived with you. Tempo-

rary absences by you or the other person for
special circumstances, such as school, vacation, business, medical care, military

- 13 -

you were not divorced or legally separated
at the end of 2010, you are considered unmarried if all of the following apply.
• You lived apart from your spouse for
the last 6 months of 2010. Temporary absences for special circumstances, such as
for business, medical care, school, or military service, count as time lived in the
home.
• You file a separate return from your
spouse.
• You paid over half the cost of keeping
up your home for 2010.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2010 (if half or less, see
Exception to time lived with you on this
page).
• You can claim this child as your dependent or could claim the child except that
the child’s other parent can claim him or
her under the rule for Children of divorced
or separated parents that begins on page 16.
Adopted child. An adopted child is always treated as your own child. An adopted
child includes a child lawfully placed with
you for legal adoption.
Foster child. A foster child is any child
placed with you by an authorized placement agency or by judgment, decree, or
other order of any court of competent jurisdiction.

Line 5
Qualifying Widow(er) With
Dependent Child
You can check the box on line 5 and use
joint return tax rates for 2010 if all of the
following apply.
• Your spouse died in 2008 or 2009 and
you did not remarry before the end of 2010.

Need more information or forms? See page 93.

2010 Form 1040 — Lines 5 Through 6b

• You have a child or stepchild whom
you claim as a dependent. This does not
include a foster child.
• This child lived in your home for all of
2010. If the child did not live with you for
the required time, see Exception to time
lived with you on this page.
• You paid over half the cost of keeping
up your home.
• You could have filed a joint return
with your spouse the year he or she died,
even if you did not actually do so.
If your spouse died in 2010, you cannot
file as qualifying widow(er) with dependent child. Instead, see the instructions for
line 2 that begin on page 12.
Adopted child. An adopted child is always

treated as your own child. An adopted child
includes a child lawfully placed with you
for legal adoption.
Dependent. To find out if someone is your

dependent, see the instructions for line 6c
that begin on page 15.

A child is considered to have lived with
you for all of 2010 if the child was born or
died in 2010 and your home was the child’s
home for the entire time he or she was
alive.
Keeping up a home. To find out what is

included in the cost of keeping up a home,
see Pub. 501.
If you used payments you received
under Temporary Assistance for Needy
Families (TANF) or other public assistance
programs to pay part of the cost of keeping
up your home, you cannot count them as
money you paid. However, you must include them in the total cost of keeping up
your home to figure if you paid over half
the cost.

Exemptions
You can deduct $3,650 on line 42 for each
exemption you can take.

Exception to time lived with you. Tempo-

rary absences by you or the child for special
circumstances, such as school, vacation,
business, medical care, military service, or
detention in a juvenile facility, count as
time lived in the home. Also see Kidnapped
child on page 17, if applicable.

Line 6b
Spouse
Check the box on line 6b if either of the
following applies.

Need more information or forms? See page 93.

- 14 -

1. Your filing status is married filing
jointly and your spouse cannot be claimed
as a dependent on another person’s return.
2. You were married at the end of 2010,
your filing status is married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not
filing a return.
b. Your spouse cannot be claimed as a
dependent on another person’s return.
If your filing status is head of household
and you check the box on line 6b, enter the
name of your spouse on the dotted line next
to line 6b. Also, enter your spouse’s social
security number in the space provided at
the top of your return. If you became divorced or legally separated during 2010,
you cannot take an exemption for your former spouse.
Death of your spouse. If your spouse died

in 2010 and you did not remarry by the end
of 2010, check the box on line 6b if you
could have taken an exemption for your
spouse on the date of death. For other filing
instructions, see Death of a Taxpayer on
page 88.

2010 Form 1040 — Line 6c
1. Do you have a child who meets the conditions to be your
qualifying child?

Line 6c—Dependents

Yes. Go to Step 2.

Dependents and Qualifying Child for Child
Tax Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If you
have more than four dependents, check the box to the left of line 6c
and include a statement showing the information required in
columns (1) through (4).

Step 1

Do You Have a Qualifying Child?

Step 2

Is Your Qualifying Child Your
Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? (See Pub. 519 for
the definition of a U.S. national or U.S. resident alien. If the
child was adopted, see Exception to citizen test on page 17.)
Yes. Continue

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a
descendant of any of them (for example, your grandchild,
niece, or nephew)

No. Go to Step 4 on page
16.

䊲

No.

STOP

You cannot claim this child
as a dependent. Go to Form
1040, line 7.

2. Was the child married?
Yes. See Married
person on page 17.

AND

No. Continue

䊲

3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2010 tax return? See Steps 1,
2, and 4.

was ...

Yes. You cannot
claim any dependents.
Go to Form 1040, line
7.

Under age 19 at the end of 2010 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2010, a student (see page 18), and
younger than you (or your spouse, if filing jointly)

Step 3

or
Any age and permanently and totally disabled (see page 17)

AND

No. You can claim this
child as a dependent. Complete Form 1040, line 6c,
columns (1) through (3) for
this child. Then, go to Step
3.

Does Your Qualifying Child
Qualify You for the Child Tax
Credit?

1. Was the child under age 17 at the end of 2010?
Yes. Continue

Who did not provide over half of his or her own support for
2010 (see Pub. 501)

䊲

AND
Who is not filing a joint return for 2010
or is filing a joint return for 2010 only as a claim for refund
(defined on page 17)

Who lived with you for more than half of 2010. If the child
did not live with you for the required time, see Exception to
time lived with you on page 17.

CAUTION

STOP

This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? (See Pub. 519 for the definition of a U.S. national or
U.S. resident alien. If the child was adopted, see Exception
to citizen test on page 17.)

AND

!

No.

Yes. This child is a
qualifying child for the
child tax credit. Check
the box on Form 1040,
line 6c, column (4).

No.

STOP

This child is not a qualifying child for the child tax
credit. Go to Form 1040,
line 7.

If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
if filing jointly) for 2010, see Qualifying child of
more than one person on page 17.
(Continued on next page)

- 15 -

Need more information or forms? See page 93.

2010 Form 1040 — Line 6c

Step 4

1. Does any person meet the conditions to be your qualifying
relative?

Is Your Qualifying Relative Your
Dependent?

Yes. Continue

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)

䊲

Yes. Continue

Brother, sister, half brother, half sister, or a son or daughter
of any of them (for example, your niece or nephew)

䊲

or

or

Go to Form 1040, line 7.

No.

STOP

You cannot claim this person as a dependent. Go to
Form 1040, line 7.

3. Was your qualifying relative married?
Yes. See Married person on page 17.

or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law

STOP

2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See
Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test on page 17.)

or

Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)

No.

No. Continue

䊲

4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2010 tax return? See Steps 1,
2, and 4.
Yes.

Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 17

STOP

You cannot claim any
dependents. Go to
Form 1040, line 7.

No. You can claim this
person as a dependent.
Complete Form 1040, line
6c, columns (1) through
(3). Do not check the box
on Form 1040, line 6c, column (4).

AND
Who was not a qualifying child (see Step 1) of any taxpayer
for 2010. For this purpose, a person is not a taxpayer if he or
she is not required to file a U.S. income tax return and either
does not file such a return or files only to get a refund of
withheld income tax or estimated tax paid

AND
Who had gross income of less than $3,650 in 2010. If the
person was permanently and totally disabled, see Exception to
gross income test on page 17

AND
For whom you provided over half of his or her support in
2010. But see the special rule for Children of divorced or
separated parents that begins on this page, Multiple support
agreements on page 17, and Kidnapped child on page 17.

Need more information or forms? See page 93.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you
for legal adoption.
Adoption taxpayer identification numbers (ATINs). If you have a

dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details. If the dependent is not a
U.S. citizen or resident alien, apply for an ITIN instead, using Form
W-7. See page 12.
Children of divorced or separated parents. A child will be treated

as the qualifying child or qualifying relative of his or her noncustodial parent (defined on page 17) if all of the following conditions
apply.
1. The parents are divorced, legally separated, separated under a
written separation agreement, or lived apart at all times during
the last 6 months of 2010 (whether or not they are or were
married).
2. The child received over half of his or her support for 2010
from the parents (and the rules on Multiple support agreements on page 17 do not apply). Support of a child received
from a parent’s spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for more
than half of 2010.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a
dependent for 2010, and the noncustodial parent includes a
copy of the form or statement with his or her return. If the
divorce decree or separation agreement went into effect after
1984 and before 2009, the noncustodial parent may be able to
include certain pages from the decree or agreement instead of
Form 8332. See Post-1984 and pre-2009 decree or agreement
and Post-2008 decree or agreement on page 17.

- 16 -

2010 Form 1040 — Line 6c
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides
that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for
support of the child during 2010.
If conditions (1) through (4) apply, only the noncustodial parent
can claim the child for purposes of the dependency exemption (line
6c) and the child tax credits (lines 51 and 65). However, this special
rule does not apply to head of household filing status, the credit for
child and dependent care expenses, the exclusion for dependent
care benefits, the earned income credit, or the health coverage tax
credit. See Pub. 501 for details.
Custodial and noncustodial parents. The custodial parent is the
parent with whom the child lived for the greater number of nights in
2010. The noncustodial parent is the other parent. If the child was
with each parent for an equal number of nights, the custodial parent
is the parent with the higher adjusted gross income. See Pub. 501
for an exception for a parent who works at night, rules for a child
who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement. The decree or
agreement must state all three of the following.
1. The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages
from the decree or agreement.
• Cover page (include the other parent’s SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent’s signature and date of
agreement.

!

You must include the required information even if you
filed it with your return in an earlier year.

CAUTION

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent
cannot include pages from the decree or agreement instead of Form
8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the
custodial parent’s claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The
form or statement must release the custodial parent’s claim to the
child without any conditions. For example, the release must not
depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child
must include a copy of the revocation with his or her return. For
details, see Form 8332.
Claim for refund. A claim for refund is a return filed only to get a

refund of withheld income tax or estimated tax paid. A return is not
a claim for refund if the making work pay credit, earned income
credit, or any other similar refundable credit is claimed on it.
Exception to citizen test. If you are a U.S. citizen or U.S. national

and your adopted child lived with you all year as a member of your
household, that child meets the citizen test.
Exception to gross income test. If your relative (including a person

who lived with you all year as a member of your household) is
permanently and totally disabled (defined on this page), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you or

the other person for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile
facility, count as time the person lived with you. Also see Children
of divorced or separated parents that begins on page 16 or Kidnapped child on this page.

A person is considered to have lived with you for all of 2010 if
the person was born or died in 2010 and your home was this
person’s home for the entire time he or she was alive in 2010.
Foster child. A foster child is any child placed with you by an

authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
Kidnapped child. If your child is presumed by law enforcement

authorities to have been kidnapped by someone who is not a family
member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er)
filing status, the dependency exemption, the child tax credit, and the
earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for
the EIC).
Married person. If the person is married, you cannot claim that

person as your dependent if he or she files a joint return. But this
rule does not apply if the return is filed only as a claim for refund
(defined on this page) and no tax liability would exist for either
spouse if they had filed separate returns. If the person meets this
exception, go to Step 2, question 3, on page 15 (for a qualifying
child) or Step 4, question 4, on page 16 (for a qualifying relative). If
the person does not meet this exception, you cannot claim this
person as a dependent. Go to Form 1040, line 7.
Multiple support agreements. If no one person contributed over
half of the support of your relative (or a person who lived with you
all year as a member of your household) but you and another
person(s) provided more than half of your relative’s support, special
rules may apply that would treat you as having provided over half of
the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently and

totally disabled if, at any time in 2010, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition has lasted
or can be expected to last continuously for at least a year or can be
expected to lead to death.
Qualifying child of more than one person. Even if a child meets the

conditions to be the qualifying child of more than one person, only
one person can claim the child as a qualifying child for all of the
following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following
rules apply.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2010. If the child lived
with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2010.
• If no parent can claim the child as a qualifying child, the child
is treated as the qualifying child of the person who had the
highest AGI for 2010.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the
qualifying child of the person who had the highest AGI for
2010, but only if that person’s AGI is higher than the highest
AGI of any parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. Your daughter does not meet
the conditions to be a qualifying child of any other person, includ-

- 17 -

Need more information or forms? See page 93.

2010 Form 1040 — Line 6c
ing her other parent. Under the rules just described, you can claim
your daughter as a qualifying child for all of the six tax benefits
listed on page 17 for which you otherwise qualify. Your mother
cannot claim any of the six tax benefits listed on page 17 unless she
has a different qualifying child. However, if your mother’s AGI is
higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to Step
2 on page 15. Otherwise, stop; you cannot claim any benefits based
on this child. Go to Form 1040, line 7.

dependent’s social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your
dependent can get an SSN, see page 12. If your dependent will not
have a number by the date your return is due, see What if You
Cannot File on Time? on page 7.

Social security number. You must enter each dependent’s social

months of 2010 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

security number (SSN). Be sure the name and SSN entered agree
with the dependent’s social security card. Otherwise, at the time we
process your return, we may disallow the exemption claimed for the
dependent and reduce or disallow any other tax benefits (such as the
child tax credit) based on that dependent. If the name or SSN on the

Need more information or forms? See page 93.

If your dependent child was born and died in 2010 and you do
not have an SSN for the child, enter “Died” in column (2) and
include a copy of the child’s birth certificate, death certificate, or
hospital records. The document must show the child was born alive.
Student. A student is a child who during any part of 5 calendar

- 18 -

2010 Form 1040 — Line 7

Income
Foreign-Source Income
You must report unearned income, such as
interest, dividends, and pensions, from
sources outside the United States unless exempt by law or a tax treaty. You must also
report earned income, such as wages and
tips, from sources outside the United
States.
If you worked abroad, you may be able
to exclude part or all of your foreign earned
income. For details, see Pub. 54 and Form
2555 or 2555-EZ.
Foreign retirement plans. If you were a

beneficiary of a foreign retirement plan,
you may have to report the undistributed
income earned in your plan. However, if
you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to
find out if you can elect to defer tax on the
undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
Foreign accounts and trusts. You must

complete Part III of Schedule B if you:
• Had a foreign account, or
• Received a distribution from, or were
a grantor of, or a transferor to, a foreign
trust.

Chapter 11 Bankruptcy
Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate’s
income tax return includes:
• Earnings from services you performed
after the beginning of the case (both wages
and self-employment income), and
• Income from property described in
section 541 of title 11 of the U.S. Code that
you either owned when the case began or
that you acquired after the case began and
before the case was closed, dismissed, or
converted to a case under a different chapter.
Because this income is taxable to the
estate, do not include this income on your
own individual income tax return. The only
exception is for purposes of figuring your
self-employment tax. For that purpose, you
must take into account all your self-employment income for the year from services
performed both before and after the beginning of the case. Also, you (or the trustee, if
one is appointed) must allocate between
you and the bankruptcy estate the wages,
salary, or other compensation and withheld
income tax reported to you on Form W-2.
A similar allocation is required for income
and withheld income tax reported to you on
Forms 1099. You must also include a statement that indicates you filed a chapter 11

case and that explains how income and
withheld income tax reported to you on
Forms W-2 and 1099 are allocated between
you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available
at
www.irs.gov/irb/2006-40_IRB/ar12.html.

Community Property States
Community property states are Arizona,
California, Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually
follow state law to determine what is community income and what is separate income. For details, see Pub. 555.
Nevada, Washington, and California
domestic partners. A registered domestic

partner in Nevada, Washington, or California (or a person in California who is married to a person of the same sex) generally
must report half the combined community
income earned by the individual and his or
her domestic partner (or same-sex spouse).
See Pub. 555.

Rounding Off to Whole
Dollars
You can round off cents to whole dollars on
your return and schedules. If you do round
to whole dollars, you must round all
amounts. To round, drop amounts under 50
cents and increase amounts from 50 to 99
cents to the next dollar. For example, $1.39
becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts
to figure the amount to enter on a line,
include cents when adding the amounts and
round off only the total.

Line 7
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips,
etc. If a joint return, also include your
spouse’s income. For most people, the
amount to enter on this line should be
shown in box 1 of their Form(s) W-2. But
the following types of income must also be
included in the total on line 7.
• Wages received as a household employee for which you did not receive a
Form W-2 because your employer paid you
less than $1,700 in 2010. Also, enter
‘‘HSH’’ and the amount not reported on
Form W-2 on the dotted line next to line 7.
• Tip income you did not report to your
employer. Also include allocated tips
shown on your Form(s) W-2 unless you can
prove that you received less. Allocated tips
should be shown in box 8 of your Form(s)
W-2. They are not included as income in
box 1. See Pub. 531 for more details.

- 19 -

!

CAUTION

page 42.

You may owe social security
and Medicare tax on unreported
or allocated tips. See the instructions for line 57 on

• Dependent care benefits, which
should be shown in box 10 of your Form(s)
W-2. But first complete Form 2441 to see if
you can exclude part or all of the benefits.
• Employer-provided adoption benefits,
which should be shown in box 12 of your
Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you
can exclude part or all of the benefits. You
may also be able to exclude amounts if you
adopted a child with special needs and the
adoption became final in 2010.
• Scholarship and fellowship grants not
reported on Form W-2. Also, enter “SCH”
and the amount on the dotted line next to
line 7. However, if you were a degree candidate, include on line 7 only the amounts
you used for expenses other than tuition
and course-related expenses. For example,
amounts used for room, board, and travel
must be reported on line 7.
• Excess salary deferrals. The amount
deferred should be shown in box 12 of your
Form W-2, and the “Retirement plan” box
in box 13 should be checked. If the total
amount you (or your spouse if filing
jointly) deferred for 2010 under all plans
was more than $16,500 (excluding
catch-up contributions as explained below), include the excess on line 7. This
limit is (a) $11,500 if you only have
SIMPLE plans, or (b) $19,500 for section
403(b) plans if you qualify for the 15-year
rule in Pub. 571. Although designated Roth
contributions are subject to this limit, do
not include the excess attributable to such
contributions on line 7. They are already
included as income in box 1 of your Form
W-2.
A higher limit may apply to participants
in section 457(b) deferred compensation
plans for the 3 years before retirement age.
Contact your plan administrator for more
information.
If you were age 50 or older at the end of
2010, your employer may have allowed an
additional deferral (catch-up contributions)
of up to $5,500 ($2,500 for section
401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the
overall limit on elective deferrals.

!

CAUTION

You cannot deduct the amount
deferred. It is not included as
income in box 1 of your Form
W-2.

• Disability pensions shown on Form
1099-R if you have not reached the minimum retirement age set by your employer.
But see Insurance Premiums for Retired
Public Safety Officers on page 23. Disability pensions received after you reach mini-

Need more information or forms? See page 93.

2010 Form 1040 — Lines 7 Through 9b
mum retirement age and other payments
shown on Form 1099-R (other than payments from an IRA*) are reported on lines
16a and 16b. Payments from an IRA are
reported on lines 15a and 15b.
• Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess
contributions (plus earnings). But do not
include distributions from an IRA* on line
7. Instead, report distributions from an IRA
on lines 15a and 15b.
• Wages from Form 8919, line 6.
*This includes a Roth, SEP, or SIMPLE IRA.

Were You a Statutory Employee?
If you were, the “Statutory employee” box
in box 13 of your Form W-2 should be
checked. Statutory employees include
full-time life insurance salespeople, certain
agent or commission drivers and traveling
salespeople, and certain homeworkers. If
you have related business expenses to deduct, report the amount shown in box 1 of
your Form W-2 on Schedule C or C-EZ
along with your expenses.

Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest,
such as from municipal bonds, each payer
should send you a Form 1099-INT. Your
tax-exempt interest, including any
exempt-interest dividends from a mutual
fund or other regulated investment company, should be included in box 8 of Form
1099-INT. Enter the total on line 8b. Do not
include interest earned on your IRA, health
savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Line 9a
Ordinary Dividends
Each payer should send you a Form
1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be
shown in box 1a of Form(s) 1099-DIV.
You must fill in and attach Schedule B if
the total is over $1,500 or you received, as a
nominee, ordinary dividends that actually
belong to someone else.

Missing or Incorrect Form W-2?

Nondividend Distributions

Your employer is required to provide or
send Form W-2 to you no later than
January 31, 2011. If you do not receive it
by early February, use TeleTax topic 154
(see page 90) to find out what to do. Even if
you do not get a Form W-2, you must still
report your earnings on line 7. If you lose
your Form W-2 or it is incorrect, ask your
employer for a new one.

Some distributions are a return of your cost
(or other basis). They will not be taxed until
you recover your cost (or other basis). You
must reduce your cost (or other basis) by
these distributions. After you get back all of
your cost (or other basis), you must report
these distributions as capital gains on
Schedule D. For details, see Pub. 550.

Dividends on insurance policies
are a partial return of the premiums you paid. Do not report
them as dividends. Include
them in income on line 21 only if they
exceed the total of all net premiums you
paid for the contract.

TIP

Line 8a
Taxable Interest
Each payer should send you a Form
1099-INT or Form 1099-OID. Enter your
total taxable interest income on line 8a. But
you must fill in and attach Schedule B if the
total is over $1,500 or any of the other
conditions listed at the beginning of the
Schedule B instructions apply to you.
Interest credited in 2010 on deposits that
you could not withdraw because of the
bankruptcy or insolvency of the financial
institution may not have to be included in
your 2010 income. For details, see
Pub. 550.

If you get a 2010 Form
1099-INT for U.S. savings
TIP
bond interest that includes
amounts you reported before
2010, see Pub. 550.

Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified
dividends are eligible for a lower tax rate
than other ordinary income. Generally,
these dividends are shown in box 1b of
Form(s) 1099-DIV. See Pub. 550 for the
definition of qualified dividends if you received dividends not reported on Form
1099-DIV.
Exception. Some dividends may be re-

ported as qualified dividends in box 1b of
Form 1099-DIV but are not qualified dividends. These include:

Need more information or forms? See page 93.

- 20 -

• Dividends you received as a nominee.
See the Schedule B instructions.
• Dividends you received on any share
of stock that you held for less than 61 days
during the 121-day period that began 60
days before the ex-dividend date. The
ex-dividend date is the first date following
the declaration of a dividend on which the
purchaser of a stock is not entitled to receive the next dividend payment. When
counting the number of days you held the
stock, include the day you disposed of the
stock but not the day you acquired it. See
the examples on this page and page 21.
Also, when counting the number of days
you held the stock, you cannot count certain days during which your risk of loss was
diminished. See Pub. 550 for more details.
• Dividends attributable to periods totaling more than 366 days that you received
on any share of preferred stock held for less
than 91 days during the 181-day period that
began 90 days before the ex-dividend date.
When counting the number of days you
held the stock, you cannot count certain
days during which your risk of loss was
diminished. See Pub. 550 for more details.
Preferred dividends attributable to periods
totaling less than 367 days are subject to the
61-day holding period rule on this page.
• Dividends on any share of stock to the
extent that you are under an obligation (including a short sale) to make related payments with respect to positions in
substantially similar or related property.
• Payments in lieu of dividends, but
only if you know or have reason to know
that the payments are not qualified dividends.
Example 1. You bought 5,000 shares of
XYZ Corp. common stock on July 8, 2010.
XYZ Corp. paid a cash dividend of 10 cents
per share. The ex-dividend date was July
16, 2010. Your Form 1099-DIV from XYZ
Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends).
However, you sold the 5,000 shares on August 11, 2010. You held your shares of
XYZ Corp. for only 34 days of the 121-day
period (from July 9, 2010, through August
11, 2010). The 121-day period began on
May 17, 2010 (60 days before the ex-dividend date), and ended on September 14,
2010. You have no qualified dividends
from XYZ Corp. because you held the
XYZ stock for less than 61 days.
Example 2. Assume the same facts as in
Example 1 except that you bought the stock
on July 15, 2010 (the day before the ex-dividend date), and you sold the stock on September 16, 2010. You held the stock for 63
days (from July 16, 2010, through September 16, 2010). The $500 of qualified dividends shown in box 1b of Form 1099-DIV
are all qualified dividends because you held
the stock for 61 days of the 121-day period
(from July 16, 2010, through September
14, 2010).

2010 Form 1040 — Lines 9b and 10
Example 3. You bought 10,000 shares
of ABC Mutual Fund common stock on
July 8, 2010. ABC Mutual Fund paid a cash
dividend of 10 cents a share. The ex-dividend date was July 16, 2010. The ABC
Mutual Fund advises you that the portion of
the dividend eligible to be treated as qualified dividends equals 2 cents per share.
Your Form 1099-DIV from ABC Mutual
Fund shows total ordinary dividends of
$1,000 and qualified dividends of $200.
However, you sold the 10,000 shares on
August 11, 2010. You have no qualified
dividends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for
less than 61 days.

TIP

Be sure you use the Qualified
Dividends and Capital Gain
Tax Worksheet or the
Schedule D Tax Worksheet,

whichever applies, to figure your tax. See
the instructions for line 44 on page 35 for
details.

Line 10
Taxable Refunds, Credits, or
Offsets of State and Local
Income Taxes
None of your refund is taxable
if, in the year you paid the tax,
TIP
you either (a) did not itemize
deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
If you received a refund, credit, or offset
of state or local income taxes in 2010, you
may receive a Form 1099-G. If you chose

to apply part or all of the refund to your
2010 estimated state or local income tax,
the amount applied is treated as received in
2010. If the refund was for a tax you paid in
2009 and you deducted state and local income taxes on line 5 of your 2009 Schedule
A, use the worksheet below to see if any of
your refund is taxable.
Exception. See Itemized Deduction Re-

coveries in Pub. 525 instead of using the
worksheet below if any of the following
applies.
1. You received a refund in 2010 that is
for a tax year other than 2009.
2. You received a refund other than an
income tax refund, such as a general sales
tax or real property tax refund, in 2010 of
an amount deducted or credit claimed in an
earlier year.

State and Local Income Tax Refund Worksheet—Line 10
Before you begin:
1.
2.

u

Keep for Your Records

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.

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 . . . . . . . . . . . 1.
Enter your total allowable itemized deductions from your 2009 Schedule A, line 29 . . . . 2.
Note. If the filing status on your 2009 Form 1040 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.
• Single or married filing separately—$5,700
• Married filing jointly or qualifying widow(er)—$11,400
• Head of household—$8,350
3.
Did you fill in line 39a on your 2009 Form 1040?
No. Enter -0-.
Yes. Multiply the number in the box on line 39a of your 2009
Form 1040 by $1,100 ($1,400 if your 2009 filing status
was single or head of household).
4.
Enter any state or local real estate taxes shown on your 2009 Schedule A,
line 6. Do not include foreign real estate taxes . . . . . . . . . . . . . . . . . . . . 5.
Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . 6.
Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Enter any net disaster loss from your 2009 Form 4684, line 18 . . . . . . . . 8.
Enter any new motor vehicle taxes shown on your 2009 Schedule A, line
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Add lines 3, 4, 7, 8, and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Is the amount on line 10 less than the amount on line 2?

}

4.

5.
6.
7.
8.
9.
10.
11.

}

No.

12.

STOP

None of your refund is taxable.
Yes. Subtract line 10 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Taxable part of your refund. Enter the smaller of line 1 or line 11 here and on Form 1040, line 10 . . 12.

- 21 -

Need more information or forms? See page 93.

2010 Form 1040 — Lines 10 Through 15b
3. The amount on your 2009 Form 1040,
line 42, was more than the amount on your
2009 Form 1040, line 41.
4. You had taxable income on your
2009 Form 1040, line 43, but no tax on
your Form 1040, line 44, because of the 0%
tax rate on net capital gain and qualified
dividends in certain situations.
5. Your 2009 state and local income tax
refund is more than your 2009 state and
local income tax deduction minus the
amount you could have deducted as your
2009 state and local general sales taxes.
6. You made your last payment of 2009
estimated state or local income tax in 2010.
7. You owed alternative minimum tax in
2009.
8. You could not use the full amount of
credits you were entitled to in 2009 because
the total credits were more than the amount
shown on your 2009 Form 1040, line 46.
9. You could be claimed as a dependent
by someone else in 2009.
10. You had to use the Itemized Deductions Worksheet in the 2009 Instructions
for Schedule A because your 2009 adjusted
gross income was over $166,800 ($83,400
if married filing separately) and both of the
following apply.
a. You could not deduct all of the
amount on the 2009 Itemized Deductions
Worksheet, line 1.
b. The amount on line 8 of that 2009
worksheet would be more than the amount
on line 4 of that worksheet if the amount on
line 4 were reduced by 80% of the refund
you received in 2010.
11. You received a refund because of a
jointly filed state or local income tax return,
but you are not filing a joint 2010 Form
1040 with the same person.

Line 13
Capital Gain or (Loss)
If you had a capital gain or loss, including
any capital gain distributions or a capital
loss carryover from 2009, you must complete and attach Schedule D.
Exception. You do not have to file Sched-

Also, enter “Rollover” next to line 15b.
If the total distribution was rolled over in a
qualified rollover, enter -0- on line 15b. If
the total distribution was not rolled over in
a qualified rollover, enter the part not rolled
over on line 15b unless Exception 2 applies
to the part not rolled over. Generally, a
qualified rollover must be made within 60
days after the day you received the distribution. For more details on rollovers, see Pub.
590.

If both of the above apply, enter your
total capital gain distributions (from box 2a
of Form(s) 1099-DIV) on line 13 and check
the box on that line. If you received capital
gain distributions as a nominee (that is,
they were paid to you but actually belong to
someone else), report on line 13 only the
amount that belongs to you. Include a statement showing the full amount you received
and the amount you received as a nominee.
See the Schedule B instructions for filing
requirements for Forms 1099-DIV and
1096.

If you rolled over the distribution into a
qualified plan other than an IRA or you
made the rollover in 2011, include a statement explaining what you did.

ule D if both of the following apply.
• The only amounts you have to report
on Schedule D are capital gain distributions
from Form(s) 1099-DIV, box 2a, or substitute statements.
• None of the Form(s) 1099-DIV or
substitute statements have an amount in
box 2b (unrecaptured section 1250 gain),
box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

TIP
your tax.

If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax
Worksheet on page 37 to figure

Line 14
Other Gains or (Losses)

Line 11
Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the person
who made the payments know your social
security number. If you do not, you may
have to pay a penalty. For more details, see
Pub. 504.

Line 12
Business Income or (Loss)
If you operated a business or practiced your
profession as a sole proprietor, report your
income and expenses on Schedule C or
C-EZ.

• IRA to another IRA of the same type
(for example, from one traditional IRA to
another traditional IRA),
• SEP or SIMPLE IRA to a traditional
IRA, or
• IRA to a qualified plan other than an
IRA.

If you sold or exchanged assets used in a
trade or business, see the Instructions for
Form 4797.

Lines 15a and 15b
IRA Distributions
You should receive a Form 1099-R showing the total amount of any distribution
from your IRA before income tax or other
deductions were withheld. This amount
should be shown in box 1 of Form 1099-R.
Unless otherwise noted in the line 15a and
15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee
pension (SEP) IRA, and a savings incentive
match plan for employees (SIMPLE) IRA.
Except as provided below, leave line 15a
blank and enter the total distribution (from
Form 1099-R, box 1) on line 15b.
Exception 1. Enter the total distribution on

line 15a if you rolled over part or all of the
distribution from one:

Need more information or forms? See page 93.

- 22 -

Exception 2. If any of the following apply,

enter the total distribution on line 15a and
see Form 8606 and its instructions to figure
the amount to enter on line 15b.
1. You received a distribution from an
IRA (other than a Roth IRA) and you made
nondeductible contributions to any of your
traditional or SEP IRAs for 2010 or an earlier year. If you made nondeductible contributions to these IRAs for 2010, also see
Pub. 590.
2. You received a distribution from a
Roth IRA. But if either (a) or (b) below
applies, enter -0- on line 15b; you do not
have to see Form 8606 or its instructions.
a. Distribution code T is shown in box 7
of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA
for 2005 or an earlier year.
b. Distribution code Q is shown in box 7
of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA
in 2010.
4. You had a 2009 or 2010 IRA contribution returned to you, with the related
earnings or less any loss, by the due date
(including extensions) of your tax return
for that year.
5. You made excess contributions to
your IRA for an earlier year and had them
returned to you in 2010.
6. You recharacterized part or all of a
contribution to a Roth IRA as a traditional
IRA contribution, or vice versa.
Exception 3. If the distribution is a quali-

fied charitable distribution (QCD), enter
the total distribution on line 15a. If the total
amount distributed is a QCD, enter -0- on
line 15b. If only part of the distribution is a
QCD, enter the part that is not a QCD on

2010 Form 1040 — Lines 15b Through 16b
line 15b unless Exception 2 applies to that
part. Enter “QCD” next to line 15b.
A QCD is a distribution made directly
by the trustee of your IRA (other than an
ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible
contributions (with certain exceptions).
You must have been at least age 701⁄2 when
the distribution was made. Your total
QCDs for the year cannot be more than
$100,000. (On a joint return, your spouse
can also have a QCD of up to $100,000.)
The amount of the QCD is limited to the
amount that would otherwise be included in
your income. If your IRA includes nondeductible contributions, the distribution is
first considered to be paid out of otherwise
taxable income. See Pub. 590 for details.

!

You cannot claim a charitable
contribution deduction for any
QCD not included in your income.

TIP

If a QCD is made in January
2011, you can elect to treat it as
made in 2010. See Pub. 590.

CAUTION

Exception 4. If the distribution is a quali-

fied health savings account (HSA) funding
distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it
from income, enter -0- on line 15b. If only
part of the distribution is an HFD and you
elect to exclude that part from income,
enter the part that is not an HFD on line 15b
unless Exception 2 applies to that part.
Enter “HFD” next to line 15b.
An HFD is a distribution made directly
by the trustee of your IRA (other than an
ongoing SEP or SIMPLE IRA) to your
HSA. If eligible, you generally can elect to
exclude an HFD from your income once in
your lifetime. You cannot exclude more
than the limit on HSA contributions or
more than the amount that would otherwise
be included in your income. If your IRA
includes nondeductible contributions, the
HFD is first considered to be paid out of
otherwise taxable income. See Pub. 969 for
details.

The amount of an HFD reduces
the amount you can contribute
to your HSA for the year. If you
CAUTION
fail to maintain eligibility for an
HSA for the 12 months following the
month of the HFD, you may have to report
the HFD as income and pay an additional
tax. See Form 8889, Part III.

!

See Pub. 590 for details.
More than one exception applies. If more

than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line
15b. For example: “Line 15b – $1,000
Rollover and $500 HFD.”

More than one distribution. If you (or

your spouse if filing jointly) received more
than one distribution, figure the taxable
amount of each distribution and enter the
total of the taxable amounts on line 15b.
Enter the total amount of those distributions on line 15a.

You may have to pay an additional tax if (a) you received an
early distribution from your
CAUTION
IRA and the total was not rolled
over, or (b) you were born before July 1,
1939, and received less than the minimum
required distribution from your traditional,
SEP, and SIMPLE IRAs. See the instructions for line 58 on page 42 for details.

!

Lines 16a and 16b
Pensions and Annuities
You should receive a Form 1099-R showing the total amount of your pension and
annuity payments before income tax or
other deductions were withheld. This
amount should be shown in box 1 of Form
1099-R. Pension and annuity payments include distributions from 401(k), 403(b),
and governmental 457(b) plans. See page
25 for details on rollovers and lump-sum
distributions. Do not include the following
payments on lines 16a and 16b. Instead,
report them on line 7.
• Disability pensions received before
you reach the minimum retirement age set
by your employer.
• Corrective distributions (including
any earnings) of excess salary deferrals or
excess contributions to retirement plans.
The plan must advise you of the year(s) the
distributions are includible in income.

TIP

Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.

Fully Taxable Pensions and
Annuities
Your payments are fully taxable if (a) you
did not contribute to the cost (see page 25)
of your pension or annuity, or (b) you got
your entire cost back tax free before 2010.
But see Insurance Premiums for Retired
Public Safety Officers on this page. If your
pension or annuity is fully taxable, enter the
total pension or annuity payments (from
Form(s) 1099-R, box 1) on line 16b; do not
make an entry on line 16a.
Fully taxable pensions and annuities
also include military retirement pay shown
on Form 1099-R. For details on military
disability pensions, see Pub. 525. If you
received a Form RRB-1099-R, see
Pub. 575 to find out how to report your
benefits.

- 23 -

Partially Taxable Pensions and
Annuities
Enter the total pension or annuity payments
(from Form 1099-R, box 1) on line 16a. If
your Form 1099-R does not show the taxable amount, you must use the General
Rule explained in Pub. 939 to figure the
taxable part to enter on line 16b. But if your
annuity starting date (defined on page 25)
was after July 1, 1986, see Simplified
Method on page 24 to find out if you must
use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable
amount, you can report that amount on
line 16b. But you may be able to report a
lower taxable amount by using the General
Rule or the Simplified Method or if the
exclusion for retired public safety officers,
discussed next, applies.

Insurance Premiums for Retired
Public Safety Officers
If you are an eligible retired public safety
officer (law enforcement officer,
firefighter, chaplain, or member of a rescue
squad or ambulance crew), you can elect to
exclude from income distributions made
from your eligible retirement plan that are
used to pay the premiums for coverage by
an accident or health plan or a long-term
care insurance contract. You can do this
only if you retired because of disability or
because you reached normal retirement
age. The premiums can be for coverage for
you, your spouse, or dependents. The distribution must be from a plan maintained
by the employer from which you retired as
a public safety officer. Also, the distribution must be made directly from the plan to
the provider of the accident or health plan
or long-term care insurance contract. You
can exclude from income the smaller of the
amount of the premiums or $3,000. You
can only make this election for amounts
that would otherwise be included in your
income.
An eligible retirement plan is a governmental plan that is:
• A qualified trust,
• A section 403(a) plan,
• A section 403(b) plan, or
• A section 457(b) plan.
If you make this election, reduce the
otherwise taxable amount of your pension
or annuity by the amount excluded. The
amount shown in box 2a of Form 1099-R
does not reflect the exclusion. Report your
total distributions on line 16a and the taxable amount on line 16b. Enter “PSO” next
to line 16b.

Need more information or forms? See page 93.

2010 Form 1040 — Lines 16a and 16b

Simplified Method

If you are retired on disability and reporting your disability pension on line 7,
include only the taxable amount on that line
and enter “PSO” and the amount excluded
on the dotted line next to line 7.

2. Your annuity starting date was after
November 18, 1996, and both of the following apply.

You must use the Simplified Method if either of the following applies.

a. The payments are from a qualified
employee plan, a qualified employee annuity, or a tax-sheltered annuity.

1. Your annuity starting date (defined
on page 25) was after July 1, 1986, and you
used this method last year to figure the
taxable part.

Simplified Method Worksheet—Lines 16a and 16b
Before you begin:

Keep for Your Records

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.
V

1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040,
line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

.

1.

.

.

8.

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. If 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 . . . . . . . . . . . . . . . . . . . .

9.

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.

2.

3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate
number from Table 2 below . . . . . . . . . . . . . . . . . . .

3.
4.

4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . .
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . .
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this
worksheet last year, enter the amount from line 10 of last year’s worksheet . . .

.

.

7. Subtract line 6 from line 2 . . .
8. Enter the smaller of line 5 or line 7 .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

5.
6.
7.
.

.

.

.

.

10. Was your annuity starting date before 1987?
Yes.
No.

STOP

Leave line 10 blank.

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
IF the age at annuity starting
date was . . .
55 or under
56–60
61–65
66–70
71 or older

AND your annuity starting date was—
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
360
260
310
240
260
170
210
120
160
Table 2 for Line 3 Above

IF the combined ages at annuity
starting date were . . .
110 or under
111–120
121–130
131–140
141 or older

Need more information or forms? See page 93.

THEN enter on line 3 . . .
410
360
310
260
210

- 24 -

2010 Form 1040 — Lines 16a Through 20b
b. On your annuity starting date, either
you were under age 75 or the number of
years of guaranteed payments was fewer
than five. See Pub. 575 for the definition of
guaranteed payments.
If you must use the Simplified Method,
complete the worksheet on page 24 to figure the taxable part of your pension or annuity. For more details on the Simplified
Method, see Pub. 575 or Pub. 721 for U.S.
Civil Service retirement benefits.

If you received U.S. Civil Service retirement benefits and you
chose the alternative annuity
CAUTION
option, see Pub. 721 to figure
the taxable part of your annuity. Do not use
the worksheet on page 24.
Annuity Starting Date
Your annuity starting date is the later of the
first day of the first period for which you
received a payment or the date the plan’s
obligations became fixed.
Age (or Combined Ages) at
Annuity Starting Date
If you are the retiree, use your age on the
annuity starting date. If you are the survivor
of a retiree, use the retiree’s age on his or
her annuity starting date. But if your annuity starting date was after 1997 and the
payments are for your life and that of your
beneficiary, use your combined ages on the
annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is
more than one beneficiary, see Pub. 575 or
Pub. 721 to figure each beneficiary’s taxable amount.
Cost
Your cost is generally your net investment
in the plan as of the annuity starting date. It
does not include pre-tax contributions.
Your net investment should be shown in
box 9b of Form 1099-R for the first year
you received payments from the plan.
Rollovers
Generally, a qualified rollover is a tax-free
distribution of cash or other assets from one
retirement plan that is contributed to another plan within 60 days of receiving the
distribution. However, a qualified rollover
to a Roth IRA or a designated Roth account
is generally not a tax-free distribution. Use
lines 16a and 16b to report a qualified rollover, including a direct rollover, from one
qualified employer’s plan to another or to
an IRA or SEP.

!

Enter on line 16a the distribution from
Form 1099-R, box 1. From this amount,
subtract any contributions (usually shown
in box 5) that were taxable to you when
made. From that result, subtract the amount
of the qualified rollover. Enter the remaining amount on line 16b. If the remaining
amount is zero and you have no other distribution to report on line 16b, enter zero on
line 16b. Also, enter ‘‘Rollover’’ next to
line 16b.
See Pub. 575 for more details on rollovers, including special rules that apply to
rollovers from designated Roth accounts,
partial rollovers of property, and distributions under qualified domestic relations orders.
Rollovers to a Roth IRA or a designated
Roth account (other than from a
designated Roth account). Enter on line

16a the distribution from Form 1099-R,
box 1. See Form 8606 and its instructions
to figure the amount to enter on line 16b.

Lump-Sum Distributions
If you received a lump-sum distribution
from a profit-sharing or retirement plan,
your Form 1099-R should have the ‘‘Total
distribution’’ box in box 2b checked. You
may owe an additional tax if you received
an early distribution from a qualified retirement plan and the total amount was not
rolled over in a qualified rollover. For details, see the instructions for line 58 on page
42.
Enter the total distribution on line 16a
and the taxable part on line 16b. For details,
see Pub. 575.

You may be able to pay less tax
on the distribution if you were
born before January 2, 1936, or
you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.

TIP

Line 19
Unemployment
Compensation
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2010. Report this
amount on line 19. However, if you made
contributions to a governmental unemployment compensation program and you are

- 25 -

not itemizing deductions, reduce the
amount you report on line 19 by those contributions.
If you received an overpayment of unemployment compensation in 2010 and
you repaid any of it in 2010, subtract the
amount you repaid from the total amount
you received. Enter the result on line 19.
Also, enter “Repaid” and the amount you
repaid on the dotted line next to line 19. If,
in 2010, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the
amount repaid on Schedule A, line 23. But
if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to
report the repayment.

Lines 20a and 20b
Social Security Benefits
You should receive a Form SSA-1099
showing in box 3 the total social security
benefits paid to you. Box 4 will show the
amount of any benefits you repaid in 2010.
If you received railroad retirement benefits
treated as social security, you should receive a Form RRB-1099.
Use the worksheet on page 26 to see if
any of your benefits are taxable.
Exception. Do not use the worksheet on

page 26 if any of the following applies.
• You made contributions to a traditional IRA for 2010 and you or your spouse
were covered by a retirement plan at work
or through self-employment. Instead, use
the worksheets in Pub. 590 to see if any of
your social security benefits are taxable and
to figure your IRA deduction.
• You repaid any benefits in 2010 and
your total repayments (box 4) were more
than your total benefits for 2010 (box 3).
None of your benefits are taxable for 2010.
Also, you may be able to take an itemized
deduction or a credit for part of the excess
repayments if they were for benefits you
included in gross income in an earlier year.
For more details, see Pub. 915.
• You file Form 2555, 2555-EZ, 4563,
or 8815, or you exclude employer-provided
adoption benefits or income from sources
within Puerto Rico. Instead, use the worksheet in Pub. 915.

Need more information or forms? See page 93.

2010 Form 1040 — Lines 20a and 20b

Social Security Benefits Worksheet—Lines 20a and 20b
Before you begin:

u
u
u
u

Keep for Your Records

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 Exception 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
Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . . . . . . 1.
2. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19,
and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Combine lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
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.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. If you are:
• Married filing jointly, enter $32,000
• Single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2010,
enter $25,000
. . . . . . . . . . . . . . 8.
• 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
enter the result on line 16. Then go to line 17
9. Is the amount on line 8 less than the amount on line 7?
No. 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.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying
widow(er), or married filing separately and you lived apart from your spouse for all of 2010 . . 10.
11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount
on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP 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.

}

Need more information or forms? See page 93.

- 26 -

2010 Form 1040 — Lines 21 and 23

Line 21
Other Income
Do not report on this line any
income from self-employment
or fees received as a notary
CAUTION
public. Instead, you must use
Schedule C, C-EZ, or F, even if you do not
have any business expenses. Also, do not
report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it is not self-employment income, such
as income from a hobby or a sporadic activity). Instead, see the instructions on Form
1099-MISC to find out where to report that
income.

!

Taxable income. Use line 21 to report any

taxable income not reported elsewhere on
your return or other schedules. See the examples below. List the type and amount of
income. If necessary, include a statement
showing the required information. For
more details, see Miscellaneous Income in
Pub. 525.
Examples of income to report on line 21
include the following.
• Prizes and awards.
• Jury duty pay. Also, see the instructions for line 36 on page 33.
• Alaska Permanent Fund dividends.
• Taxable distributions from a Coverdell education savings account (ESA) or a
qualified tuition program (QTP). Distributions from these accounts may be taxable if
(a) they are more than the qualified higher
education expenses of the designated beneficiary in 2010, and (b) they were not included in a qualified rollover. See Pub. 970.
Nontaxable distributions from these accounts, including rollovers, do not have to
be reported on Form 1040.

You may have to pay an additional tax if you received a taxable distribution from a
CAUTION
Coverdell ESA or a QTP. See
the Instructions for Form 5329.

!

• Taxable distributions from a health
savings account (HSA) or an Archer MSA.
Distributions from these accounts may be
taxable if (a) they are more than the unreimbursed qualified medical expenses of
the account beneficiary or account holder
in 2010, and (b) they were not included in a
qualified rollover. See Pub. 969.
You may have to pay an additional tax if you received a taxable distribution from an HSA
CAUTION
or an Archer MSA. See the Instructions for Form 8889 for HSAs or the
Instructions for Form 8853 for Archer
MSAs.
• Amounts deemed to be income from
an HSA because you did not remain an

!

eligible individual during the testing period. See Form 8889, Part III.
• Gambling winnings, including lotteries, raffles, a lump-sum payment from the
sale of a right to receive future lottery payments, etc. For details on gambling losses,
see the instructions for Schedule A, line 28.

TIP

Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.

• Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments.
These payments should be shown in box 5
of Form 1099-G.
• Reimbursements or other amounts received for items deducted in an earlier year,
such as medical expenses, real estate taxes,
general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
• Income from the rental of personal
property if you engaged in the rental for
profit but were not in the business of renting such property. Also, see the instructions
for line 36 on page 33.
• Income from an activity not engaged
in for profit. See Pub. 535.
• Loss on certain corrective distributions of excess deferrals. See Retirement
Plan Contributions in Pub. 525.
• Dividends on insurance policies if
they exceed the total of all net premiums
you paid for the contract.
• Recapture of a charitable contribution
deduction relating to the contribution of a
fractional interest in tangible personal
property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest
and an additional 10% tax apply to the
amount of the recapture. See the instructions for line 60 on page 43.
• Recapture of a charitable contribution
deduction if the charitable organization disposes of the donated property within 3
years of the contribution. See Recapture if
no exempt use in Pub. 526.
• Canceled debts. These amounts may
be shown in box 2 of Form 1099-C. However, part or all of your income from the
cancellation of debt may be nontaxable.
See Pub. 4681 or go to IRS.gov and enter
“canceled debt” or “foreclosure” in the
search box.
Nontaxable income. Do not report any

nontaxable income on line 21. Examples of
nontaxable income include the following.

• Child support.
• Economic recovery payments of $250

made to certain recipients of social security
benefits, supplemental security income,
railroad retirement benefits, or certain veterans disability compensation or pension
benefits. You may have received an eco-

- 27 -

nomic recovery payment in 2010 if you did
not receive one in 2009.
• Any Pay-for-Performance Success
Payments that reduce the principal balance
of your home mortgage under the Home
Affordable Modification Program.
• Life insurance proceeds received because of someone’s death (other than from
certain employer-owned life insurance contracts).
• Gifts and bequests. However, if you
received a gift or bequest from a foreign
person of more than $14,165, you may
have to report information about it on Form
3520, Part IV. See the Instructions for
Form 3520.

Adjusted Gross
Income
Line 23
Educator Expenses
If you were an eligible educator in 2010,
you can deduct on line 23 up to $250 of
qualified expenses you paid in 2010. If you
and your spouse are filing jointly and both
of you were eligible educators, the maximum deduction is $500. However, neither
spouse can deduct more than $250 of his or
her qualified expenses on line 23. You may
be able to deduct expenses that are more
than the $250 (or $500) limit on Schedule
A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor,
counselor, principal, or aide who worked in
a school for at least 900 hours during a
school year.
Qualified expenses include ordinary and
necessary expenses paid in connection with
books, supplies, equipment (including
computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is
common and accepted in your educational
field. A necessary expense is one that is
helpful and appropriate for your profession
as an educator. An expense does not have
to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for
nonathletic supplies for courses in health or
physical education.
You must reduce your qualified expenses by the following amounts.
• Excludable U.S. series EE and I savings bond interest from Form 8815.
• Nontaxable qualified tuition program
earnings or distributions.
• Any nontaxable distribution of Coverdell education savings account earnings.
• Any reimbursements you received for
these expenses that were not reported to
you in box 1 of your Form W-2.

Need more information or forms? See page 93.

2010 Form 1040 — Lines 23 Through 29
For more details, use TeleTax topic 458
(see page 91) or see Pub. 529.

Line 24
Certain Business Expenses
of Reservists, Performing
Artists, and Fee-Basis
Government Officials
Include the following deductions on
line 24.
• Certain business expenses of National
Guard and reserve members who traveled
more than 100 miles from home to perform
services as a National Guard or reserve
member.
• Performing-arts-related expenses as a
qualified performing artist.
• Business expenses of fee-basis state
or local government officials.
For more details, see Form 2106 or
2106-EZ.

Line 25

Line 27

Health Savings Account
(HSA) Deduction

One-Half of
Self-Employment Tax

You may be able to take this deduction if
contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made
to your HSA for 2010. See Form 8889.

If you were self-employed and owe
self-employment tax, fill in Schedule SE to
figure the amount of your deduction.

Line 28

Line 26
Moving Expenses
If you moved in connection with your job
or business or started a new job, you may
be able to take this deduction. But your new
workplace must be at least 50 miles farther
from your old home than your old home
was from your old workplace. If you had no
former workplace, your new workplace
must be at least 50 miles from your old
home. Use TeleTax topic 455 (see page 91)
or see Form 3903.

Self-Employed SEP, SIMPLE,
and Qualified Plans
If you were self-employed or a partner, you
may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub.
517.

Line 29
Self-Employed Health
Insurance Deduction
You may be able to deduct the amount you
paid for health insurance for yourself, your
spouse, and your dependents. Effective
March 30, 2010, the insurance can also

Self-Employed Health Insurance Deduction Worksheet—Line 29
Before you begin:

u

u

Keep for Your Records

If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient,
alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA)
recipient, or Pension Benefit Guaranty Corporation pension recipient, see the Note on page
29.
Be sure you have read the Exception on page 29 to see if you can use this worksheet
instead of Pub. 535 to figure your deduction.

1. Enter the total amount paid in 2010 for health insurance coverage established under your business
(or the S corporation in which you were a more-than-2% shareholder) for 2010 for you, your
spouse, and your dependents. Effective March 30, 2010, your insurance can also cover your child
who was under age 27 at the end of 2010, even if the child was not your dependent. But do not
include amounts for any month you were eligible to participate in an employer-sponsored health
plan (see page 29) or amounts paid from retirement plan distributions that were nontaxable because
you are a retired public safety officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2a. Enter your net profit* and any other earned income** from the business under which the insurance
plan is established (excluding the self-employed health insurance deduction), minus any deduction
on Form 1040, line 28. Do not include Conservation Reserve Program payments exempt from
self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a.
2b. If you pay self-employment tax, complete Schedule SE as a worksheet for purposes of this line.
When completing Section A, line 3, or Section B, line 3, of the worksheet Schedule SE, treat the
amount from Form 1040, line 29, as zero. Enter on this line the amount shown on that worksheet
Schedule SE, Section A, line 6, or Section B, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
2c. Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2c here and on
Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on
Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the
amount from Schedule SE, Section B, line 4b.
**Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned
income is your Medicare wages (box 5 of Form W-2) from that corporation.

Need more information or forms? See page 93.

- 28 -

2010 Form 1040 — Lines 29 Through 32
cover your child (defined on this page) who
was under age 27 at the end of 2010, even if
the child was not your dependent.
One of the following statements must be
true.
• You were self-employed and had a net
profit for the year.
• You used one of the optional methods
to figure your net earnings from self-employment on Schedule SE.
• You received wages in 2010 from an
S corporation in which you were a
more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S
corporation are shown as wages on Form
W-2.
A child includes your son, daughter,
stepchild, adopted child, or foster child (defined on page 17).
The insurance plan must be established
under your business. Your personal services must have been a material income-producing factor in the business. If you are a
more-than-2% shareholder in an S corporation, the plan must be established by the S
corporation. A plan is established by the S
corporation if (a) the S corporation makes
the premium payments for the policy in
2010 or (b) you make the premium payments and furnish proof of payment to the S
corporation and then the S corporation reimburses you for the premium payments in
2010. You can deduct the premiums only if
the S corporation reports the premiums
paid or reimbursed as wages in box 1 of
your Form W-2 in 2010 and you also report
the premium payments or reimbursements
as wages on Form 1040, line 7.
But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse’s employer
for any month or part of a month in 2010,
amounts paid for health insurance coverage
for that month cannot be used to figure the
deduction. In addition, effective March 30,
2010, if you were eligible for any month or
part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your
child who was under age 27 at the end of
2010, do not use amounts paid for coverage
for that month to figure the deduction.
Example. If you were eligible to participate in a subsidized health plan maintained by your spouse’s employer from
September 30 through December 31, you
cannot use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare Part B premiums can be used
to figure the deduction. Amounts paid for
health insurance coverage from retirement
plan distributions that were nontaxable because you are a retired public safety officer
cannot be used to figure the deduction.
For more details, see Pub. 535.
Note. If, during 2010, you were an eligible

trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance
(RTAA) recipient, or Pension Benefit
Guaranty Corporation pension recipient,
you must complete Form 8885 before completing the worksheet on page 28. When

figuring the amount to enter on line 1 of the
worksheet on page 28, do not include:
• Any amounts you included on Form
8885, line 4,
• Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or
• Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
If you qualify to take the deduction, use
the worksheet on page 28 to figure the
amount you can deduct.
Exception. Use Pub. 535 instead of the

worksheet on page 28 to figure your deduction if any of the following applies.
• You had more than one source of income subject to self-employment tax.
• You file Form 2555 or 2555-EZ.
• You are using amounts paid for qualified long-term care insurance to figure the
deduction.

Line 30
Penalty on Early Withdrawal
of Savings
The Form 1099-INT or Form 1099-OID
you received will show the amount of any
penalty you were charged.

Lines 31a and 31b
Alimony Paid
If you made payments to or for your spouse
or former spouse under a divorce or separation instrument, you may be able to take
this deduction. Use TeleTax topic 452 (see
page 91) or see Pub. 504.

Line 32
IRA Deduction
If you made any nondeductible
contributions to a traditional individual retirement arrangement (IRA) for 2010, you must
report them on Form 8606.

TIP

If you made contributions to a traditional IRA for 2010, you may be able to
take an IRA deduction. But you, or your
spouse if filing a joint return, must have
had earned income to do so. For IRA purposes, earned income includes alimony and
separate maintenance payments reported
on line 11. If you were a member of the
U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned
income is generally your net earnings from
self-employment if your personal services
were a material income-producing factor.
For more details, see Pub. 590. A statement
should be sent to you by May 31, 2011, that

- 29 -

shows all contributions to your traditional
IRA for 2010.
Use the worksheet on pages 30 and 31 to
figure the amount, if any, of your IRA deduction. But read the following list before
you fill in the worksheet.
1. If you were age 701⁄2 or older at the
end of 2010, you cannot deduct any contributions made to your traditional IRA for
2010 or treat them as nondeductible contributions.
2. You cannot deduct contributions to a
Roth IRA. But you may be able to take the
retirement savings contributions credit
(saver’s credit). See the instructions for line
50 on page 38.

If you are filing a joint return
and you or your spouse made
contributions to both a tradiCAUTION
tional IRA and a Roth IRA for
2010, do not use the worksheet on pages 30
and 31. Instead, see Pub. 590 to figure the
amount, if any, of your IRA deduction.

!

3. You cannot deduct elective deferrals
to a 401(k) plan, 403(b) plan, section 457
plan, SIMPLE plan, or the federal Thrift
Savings Plan. These amounts are not included as income in box 1 of your Form
W-2. But you may be able to take the retirement savings contributions credit. See the
instructions for line 50 on page 38.
4. If you made contributions to your
IRA in 2010 that you deducted for 2009, do
not include them in the worksheet.
5. If you received income from a nonqualified deferred compensation plan or
nongovernmental section 457 plan that is
included in box 1 of your Form W-2, or in
box 7 of Form 1099-MISC, do not include
that income on line 8 of the worksheet. The
income should be shown in (a) box 11 of
your Form W-2, (b) box 12 of your Form
W-2 with code Z, or (c) box 15b of Form
1099-MISC. If it is not, contact your employer or the payer for the amount of the
income.
6. You must file a joint return to deduct
contributions to your spouse’s IRA. Enter
the total IRA deduction for you and your
spouse on line 32.
7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and
15b that begin on page 22.
8. Do not include trustees’ fees that
were billed separately and paid by you for
your IRA. These fees can be deducted only
as an itemized deduction on Schedule A.
9. Do not include any repayments of
qualified reservist distributions. You cannot deduct them. For information on how to
report these repayments, see Qualified reservist repayments in Pub. 590.
10. If the total of your IRA deduction on
line 32 plus any nondeductible contribution

Need more information or forms? See page 93.

2010 Form 1040 — Line 32
to your traditional IRAs shown on Form
8606 is less than your total traditional IRA
contributions for 2010, see Pub. 590 for
special rules.

By April 1 of the year after the
year in which you turn age 701⁄2,
you must start taking minimum
required distributions from

TIP

your traditional IRA. If you do not, you
may have to pay a 50% additional tax on
the amount that should have been distributed. For details, including how to figure
the minimum required distribution, see
Pub. 590.

Were You Covered by a
Retirement Plan?
If you were covered by a retirement plan
(qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at
work or through self-employment, your
IRA deduction may be reduced or eliminated. But you can still make contributions

IRA Deduction Worksheet—Line 32

!

CAUTION

Keep for Your Records

If you were age 701⁄2 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 701⁄2 or older at the end of 2010. If you are
married filing jointly and only one spouse was under age 701⁄2 at the end of 2010, complete this worksheet only for that spouse.

Before you begin:

u
u
u

Be sure you have read the list on page 29. You may not be able to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 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.
b.

2.

3.
4.

5.
6.

Were you covered by a retirement plan (see above)? . . . . . . . . . . . . . . . . . . . . . .

Yes
No
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
applicable), and go to line 8.
• $5,000, if under age 50 at the end of 2010.
• $6,000, if age 50 or older but under age 701⁄2 at the end of 2010.
Otherwise, go to line 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
2a.
• 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
Enter the amount from Form 1040, line 22 . . . . . . . . . . . 3.
Enter the total of the amounts from Form 1040, lines 23
through 31a, plus any write-in adjustments you entered on
the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . 4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
5a.
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Subtract line 5 from line 2 in each column. Follow the instruction below
Yes.
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 701⁄2 at the end
of 2010.
Otherwise, go to line 7.
6a.
• 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 701⁄2 at the end
of 2010.
Otherwise, go to line 7.

}

}

Need more information or forms? See page 93.

- 30 -

Spouse’s IRA

1a.

1b.

2b.

5b.

6b.

Yes

No

2010 Form 1040 — Line 32

IRA Deduction Worksheet—Continued from page 30
Your IRA

Spouse’s IRA

7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 50%
(.50) (or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2010)
• 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
8.
• Alimony and separate maintenance payments reported
on Form 1040, line 11
• Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q
9. Enter the earned income you (and your spouse if filing
jointly) received as a self-employed individual or a
partner. Generally, this is your (and your spouse’s if
filing jointly) net earnings from self-employment if
your personal services were a material
income-producing factor, minus any deductions on
Form 1040, lines 27 and 28. If zero or less, enter -0-.
For more details, see Pub. 590 . . . . . . . . . . . . . . . . .
9.
10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . .
10.

}

7a.

7b.

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
CAUTION
Pub. 590 to figure your IRA deduction.
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 . . . . . . . 11a.
On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the
smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the
amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if
you want, you can deduct a smaller amount and treat the rest as a nondeductible
contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a.

11b.

}

!

11.
12.

to an IRA even if you cannot deduct them.
In any case, the income earned on your IRA
contributions is not taxed until it is paid to
you.
The “Retirement plan” box in box 13 of
your Form W-2 should be checked if you
were covered by a plan at work even if you
were not vested in the plan. You are also
covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan
and you file Form 2555, 2555-EZ, or 8815,
or you exclude employer-provided adoption benefits, see Pub. 590 to figure the
amount, if any, of your IRA deduction.
Married persons filing separately. If you

were not covered by a retirement plan but
your spouse was, you are considered cov-

- 31 -

12b.

ered by a plan unless you lived apart from
your spouse for all of 2010.

TIP

You may be able to take the
retirement savings contributions credit. See the line 50 instructions on page 38.

Need more information or forms? See page 93.

2010 Form 1040 — Line 33

Line 33
Student Loan Interest
Deduction
You can take this deduction only if all of
the following apply.
• You paid interest in 2010 on a qualified student loan (see below).
• Your filing status is any status except
married filing separately.
• Your modified adjusted gross income
(AGI) is less than: $75,000 if single, head
of household, or qualifying widow(er);
$150,000 if married filing jointly. Use lines
2 through 4 of the worksheet below to figure your modified AGI.
• You, or your spouse if filing jointly,
are not claimed as a dependent on someone
else’s (such as your parent’s) 2010 tax return.
Use the worksheet below to figure your
student loan interest deduction.
Exception. Use Pub. 970 instead of the

worksheet below to figure your student
loan interest deduction if you file Form
2555, 2555-EZ, or 4563, or you exclude
income from sources within Puerto Rico.
Qualified student loan. A qualified student

loan is any loan you took out to pay the
qualified higher education expenses for any
of the following individuals.

1. Yourself or your spouse.
2. Any person who was your dependent
when the loan was taken out.
3. Any person you could have claimed
as a dependent for the year the loan was
taken out except that:
a. The person filed a joint return,
b. The person had gross income that was
equal to or more than the exemption
amount for that year ($3,650 for 2010), or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s return.
The person for whom the expenses were
paid must have been an eligible student
(see this page). However, a loan is not a
qualified student loan if (a) any of the proceeds were used for other purposes, or (b)
the loan was from either a related person or
a person who borrowed the proceeds under
a qualified employer plan or a contract purchased under such a plan. To find out who
is a related person, see Pub. 970.
Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board,
and related expenses such as books and
supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution.
An eligible educational institution includes

Student Loan Interest Deduction Worksheet—Line 33
Before you begin:

u
u

most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
• Employer-provided educational assistance benefits that are not included in box 1
of Form(s) W-2.
• Excludable U.S. series EE and I savings bond interest from Form 8815.
• Any nontaxable distribution of qualified tuition program earnings.
• Any nontaxable distribution of Coverdell education savings account earnings.
• Any scholarship, educational assistance allowance, or other payment (but not
gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see
Pub. 970.
Eligible student. An eligible student is a

person who:
• Was enrolled in a degree, certificate,
or other program (including a program of
study abroad that was approved for credit
by the institution at which the student was
enrolled) leading to a recognized educational credential at an eligible educational
institution, and
• Carried at least half the normal
full-time workload for the course of study
he or she was pursuing.

Keep for Your Records

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).
Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to
figure your deduction.

1. Enter the total interest you paid in 2010 on qualified student loans (see above). Do not enter more than $2,500
2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in
adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er) — $60,000
. . . . . . . . . . . 5.
• Married filing jointly — $120,000
6. Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least
three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on
Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

}

Need more information or forms? See page 93.

- 32 -

7.
8.

9.

.

2010 Form 1040 — Lines 34 Through 40

Line 34
Tuition and Fees
If you paid qualified tuition and fees for
yourself, your spouse, or your
dependent(s), you may be able to take this
deduction. See Form 8917.

You may be able to take a credit
for your educational expenses
instead of a deduction. See the
instructions for line 49 on page
38 for details.

TIP

Line 35
Domestic Production
Activities Deduction
You may be able to deduct up to 9% of
your qualified production activities income
from the following activities.
1. Construction of real property performed in the United States.
2. Engineering or architectural services
performed in the United States for construction of real property in the United
States.
3. Any lease, rental, license, sale, exchange, or other disposition of:
a. Tangible personal property, computer
software, and sound recordings that you
manufactured, produced, grew, or extracted in whole or in significant part in the
United States,
b. Any qualified film you produced, or
c. Electricity, natural gas, or potable
water you produced in the United States.
In certain cases, the references above to
the United States include Puerto Rico.
Your deduction may be reduced if you
had oil-related qualified production activities income.
The deduction does not apply to income
derived from:
• The sale of food and beverages you
prepared at a retail establishment;
• Property you leased, licensed, or
rented for use by any related person;
• The transmission or distribution of
electricity, natural gas, or potable water; or
• The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.

next to line 36, enter the amount of your
deduction and identify it as indicated.
• Archer MSA deduction (see Form
8853). Identify as “MSA.”
• Jury duty pay if you gave the pay to
your employer because your employer paid
your salary while you served on the jury.
Identify as “Jury Pay.”
• Deductible expenses related to income reported on line 21 from the rental of
personal property engaged in for profit.
Identify as “PPR.”
• Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
• Repayment of supplemental unemployment benefits under the Trade Act of
1974 (see Pub. 525). Identify as “Sub-Pay
TRA.”
• Contributions to section
501(c)(18)(D) pension plans (see Pub.
525). Identify as “501(c)(18)(D).”
• Contributions by certain chaplains to
section 403(b) plans (see Pub. 517). Identify as “403(b).”
• Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of
gross income from such actions (see Pub.
525). Identify as “UDC.”
• Attorney fees and court costs you paid
in connection with an award from the IRS
for information you provided that helped
the IRS detect tax law violations, up to the
amount of the award includible in your
gross income. Identify as “WBF.”

• You cannot see better than 20/200 in
your better eye with glasses or contact
lenses, or
• Your field of vision is 20 degrees or
less.
If your eye condition is not likely to
improve beyond the conditions listed
above, you can get a statement certified by
your eye doctor or registered optometrist to
this effect instead.
You must keep the statement for your
records.

Line 39b
If your filing status is married filing separately (box 3 is checked), and your spouse
itemizes deductions on his or her return,
check the box on line 39b. Also check that
box if you were a dual-status alien. But if
you were a dual-status alien and you file a
joint return with your spouse who was a
U.S. citizen or resident alien at the end of
2010 and you and your spouse agree to be
taxed on your combined worldwide income, do not check the box.

Line 40
Itemized Deductions or
Standard Deduction
In most cases, your federal income tax will
be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

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

Tax and Credits

To figure your itemized deductions, fill in
Schedule A.

Standard Deduction
Generally, your standard deduction is:
• $5,700 if single or married filing separately,
• $11,400 if married filing jointly or
qualifying widow(er), or
• $8,400 if head of household.
Exception 1. Use the worksheet on page 34

Line 39a
If you were born before January 2, 1946, or
were blind at the end of 2010, check the
appropriate box(es) on line 39a. If you were
married and checked the box on Form
1040, line 6b, and your spouse was born
before January 2, 1946, or was blind at the
end of 2010, also check the appropriate
box(es) for your spouse. Be sure to enter
the total number of boxes checked.

Line 36

Blindness

Include in the total on line 36 any of the
following write-in adjustments. To find out
if you can take the deduction, see the form
or publication indicated. On the dotted line

If you were partially blind as of December
31, 2010, you must get a statement certified
by your eye doctor or registered optometrist that:

- 33 -

to figure your standard deduction if:
• You, or your spouse if filing jointly,
can be claimed as a dependent on someone
else’s 2010 return, or
• You checked any box on line 39a.
Exception 2. Your standard deduction may

be higher if you:
• Had a net disaster loss in 2010 because of a disaster that was declared a federal disaster after 2007 and occurred before
2010, or
• Purchased a new motor vehicle after
February 16, 2009, and before January 1,
2010, and paid the sales or excise taxes (or
certain other taxes or fees in a state without
a sales tax) in 2010.

Need more information or forms? See page 93.

2010 Form 1040 — Line 40
If you can increase your standard deduction by either of these items, use Schedule
L to figure your standard deduction. You
must attach Schedule L to your return.
Exception 3. If you checked the box on

line 39b, your standard deduction is zero,
even if you were born before January 2,
1946, were blind, had a net disaster loss, or

paid sales or excise taxes on a new motor
vehicle.

!

CAUTION

If you received a refund in 2010
of an amount that increased
your standard deduction in an
earlier year, you generally have

Standard Deduction Worksheet—Line 40

!

CAUTION

to include the refund in your income. See
Recoveries in Pub. 525.

Keep for Your Records

Complete this worksheet only if Exception 1 on page 33 applies to you. Do not complete this worksheet if you
checked the box on line 39b; your standard deduction is zero. Also, do not complete this worksheet if you must use
Schedule L to figure your standard deduction (see Exception 2 on page 33).

1.

Enter the amount shown below for your filing status.
• Single or married filing separately—$5,700
• Married filing jointly or Qualifying widow(er)—$11,400
. . . . . . . . . . . . . . . 1.
• Head of household—$8,400
2. Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s
return?
No. Enter the amount from line 1 on line 4, skip line 3,
and go to line 5.
Yes. Go to line 3.
3. Is your earned income* more than $650?
Yes. Add $300 to your earned income. Enter the total
. . . . . . . . . . . . . . . . 3.
No. Enter $950
4. Enter the smaller of line 1 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. If born before January 2, 1946, or blind, multiply the number on Form 1040, line 39a, by $1,100
($1,400 if single or head of household). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add lines 4 and 5. Enter the total here and on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you
performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your
earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line
27.

}
}

Need more information or forms? See page 93.

- 34 -

2010 Form 1040 — Line 44

Line 44
Tax
Include in the total on line 44 all of the
following taxes that apply.
• Tax on your taxable income. Figure
the tax using one of the methods described
on this page.
• Tax from Form 8814 (relating to the
election to report child’s interest or dividends). Check the appropriate box.
• Tax from Form 4972 (relating to
lump-sum distributions). Check the appropriate box.
• Recapture of an education credit. You
may owe this tax if you claimed an education credit in an earlier year, and either
tax-free educational assistance or a refund
of qualified expenses was received in 2010
for the student. See Form 8863 for more
details. Enter the amount and “ECR” in the
space next to line 44.
Do you want the IRS to figure the tax
on your taxable income for you?
❏ Yes. See Pub. 967 for details, including who is eligible and what to do. If you
have paid too much, we will send you a
refund. If you did not pay enough, we will
send you a bill.
❏ No. Use one of the following methods
to figure your tax.
Tax Table or Tax Computation Worksheet. If your taxable income is less than

$100,000, you must use the Tax Table that
begins on page 74 to figure your tax. Be

sure you use the correct column. If your
taxable income is $100,000 or more, use
the Tax Computation Worksheet on
page 86.
However, do not use the Tax Table or
Tax Computation Worksheet to figure your
tax if any of the following applies.

structions for Schedule D to figure the
amount to enter on Form 1040, line 44. But
if you are filing Form 2555 or 2555-EZ,
you must use the Foreign Earned Income
Tax Worksheet on page 36 instead.

Form 8615. Form 8615 generally must be

Schedule D Tax Worksheet (see above),
use the worksheet on page 37 to figure the
amount to enter on Form 1040, line 44, if
any of the following applies.
• You reported qualified dividends on
Form 1040, line 9b.
• You do not have to file Schedule D
and you reported capital gain distributions
on Form 1040, line 13.
• You are filing Schedule D and Schedule D, lines 15 and 16, are both more than
zero.

used to figure the tax for any child who had
more than $1,900 of investment income,
such as taxable interest, ordinary dividends, or capital gains (including capital
gain distributions), and who either:
1. Was under age 18 at the end of 2010,
2. Was age 18 at the end of 2010 and did
not have earned income that was more than
half of the child’s support, or
3. Was a full-time student over age 18
and under age 24 at the end of 2010 and did
not have earned income that was more than
half of the child’s support.
But if the child files a joint return for
2010 or if neither of the child’s parents was
alive at the end of 2010, do not use Form
8615 to figure the child’s tax.
A child born on January 1, 1993, is considered to be age 18 at the end of 2010; a
child born on January 1, 1992, is considered to be age 19 at the end of 2010; a child
born on January 1, 1987, is considered to be
age 24 at the end of 2010.
Schedule D Tax Worksheet. If you have to

file Schedule D and Schedule D, line 18 or
19, is more than zero, use the Schedule D
Tax Worksheet on page D-10 of the In-

- 35 -

Qualified Dividends and Capital Gain Tax
Worksheet. If you do not have to use the

But if you are filing Form 2555 or
2555-EZ, you must use the Foreign Earned
Income Tax Worksheet on page 36 instead.
Schedule J. If you had income from farm-

ing or fishing (including certain amounts
received in connection with the Exxon
Valdez litigation), your tax may be less if
you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income
exclusion, housing exclusion, or housing
deduction on Form 2555 or 2555-EZ, you
must figure your tax using the worksheet
on page 36.

Need more information or forms? See page 93.

2010 Form 1040 — Line 44

Foreign Earned Income Tax Worksheet—Line 44

!

CAUTION

Keep for Your Records

If Form 1040, line 43, is zero, do not complete this worksheet.

1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from your (and your spouse’s, if filing jointly) Form 2555, lines 45 and 50, or
Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified
Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615,
whichever applies. See the instructions for line 44 on page 35 to see which tax computation
method applies. (Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on
this line) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Tax on the amount on line 2. If the amount on line 2 is less than $100,000, use the Tax Table to
figure this tax. If the amount on line 2 is $100,000 or more, use the Tax Computation Worksheet
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on
Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.
3.

4.
5.
6.

*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if
you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use
the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess,
subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax
Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then
complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet
(whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6
above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax
Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet on page D-9 of the
Instructions for Schedule D (Form 1040).

Need more information or forms? See page 93.

- 36 -

2010 Form 1040 — Line 44

Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Before you begin:

u
u

Keep for Your Records

See the instructions for line 44 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.

1. 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.
2. Enter the amount from Form 1040, line 9b* . . . . . . . . .
2.
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is
blank or a loss, enter -03.
No. Enter the amount from Form 1040, line 13
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . .
5.
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 7.
8. 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.
9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . 11.
12. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. 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 . . . . . . . . . . . . . . . . . . . . . .

}

}

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.

- 37 -

Need more information or forms? See page 93.

2010 Form 1040 — Lines 45 Through 50

Line 45
Alternative Minimum Tax
Use Form 6251 to figure the amount, if any,
of your alternative minimum tax (AMT).
Also see the Instructions for Form 6251 to
see if you must file the form. For example,
you may need to file Form 6251 to figure
the tax liability limit for certain credits.

An electronic “AMT Assistant”
is available on IRS.gov to help
TIP
you see if you should fill out
Form 6251. Enter “AMT Assistant” in the search box.

Line 47
Foreign Tax Credit
If you paid income tax to a foreign country,
you may be able to take this credit. Generally, you must complete and attach Form
1116 to do so.
Exception. You do not have to complete

Form 1116 to take this credit if all of the
following apply.

1. All of your gross foreign source income was from interest and dividends and
all of that income and the foreign tax paid
on it were reported to you on Form
1099-INT, Form 1099-DIV, or Schedule
K-1 (or substitute statement).
2. If you had dividend income from
shares of stock, you held those shares for at
least 16 days.
3. You are not filing Form 4563 or excluding income from sources within Puerto
Rico.
4. The total of your foreign taxes was
not more than $300 (not more than $600 if
married filing jointly).
5. All of your foreign taxes were:
a. Legally owed and not eligible for a
refund, and
b. Paid to countries that are recognized
by the United States and do not support
terrorism.
For more details on these requirements,
see the Instructions for Form 1116.
Do you meet all five requirements
above?
Yes. Enter on line 47 the smaller of (a)
your total foreign taxes, or (b) the amount
on Form 1040, line 44.
❏

No. See Form 1116 to find out if you
can take the credit and, if you can, if you
have to file Form 1116.
❏

Line 48
Credit for Child and
Dependent Care Expenses
You may be able to take this credit if you
paid someone to care for any of the following persons.
1. Your qualifying child under age 13
whom you claim as your dependent.
2. Your disabled spouse who could not
care for himself or herself, and who lived
with you for more than half the year.
3. Any disabled person not able to care
for himself or herself, who lived with you
for more than half the year, and whom you
claim as a dependent.
4. Any disabled person not able to care
for himself or herself, who lived with you
for more than half the year, and whom you
could have claimed as a dependent except
that:
a. The person filed a joint return,
b. The person had $3,650 or more of
gross income, or
c. You, or your spouse if filing jointly,
could be claimed as a dependent on someone else’s 2010 return.
5. Your child whom you could not claim
as a dependent because of the rules for
Children of divorced or separated parents
that begin on page 16.
For details, use TeleTax topic 602 (see
page 91) or see Form 2441.

Line 49
Education Credits
If you (or your dependent) paid qualified
expenses in 2010 for yourself, your spouse,
or your dependent to enroll in or attend an
eligible educational institution, you may be
able to take an education credit. See Form
8863 for details. However, you cannot take
an education credit if any of the following
applies.
• You, or your spouse if filing jointly,
are claimed as a dependent on someone
else’s (such as your parent’s) 2010 tax return.

Need more information or forms? See page 93.

- 38 -

• Your filing status is married filing
separately.
• The amount on Form 1040, line 38, is
$90,000 or more ($180,000 or more if married filing jointly).
• You are taking a deduction for tuition
and fees on Form 1040, line 34, for the
same student.
• You, or your spouse, were a nonresident alien for any part of 2010 unless your
filing status is married filing jointly.

Line 50
Retirement Savings
Contributions Credit
(Saver’s Credit)
You may be able to take this credit if you,
or your spouse if filing jointly, made (a)
contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan
(including designated Roth contributions)
or to a governmental 457, SEP, or SIMPLE
plan; (c) voluntary employee contributions
to a qualified retirement plan (including the
federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if
either of the following applies.
1. The amount on Form 1040, line 38, is
more than $27,750 ($41,625 if head of
household; $55,500 if married filing
jointly).
2. The person(s) who made the qualified
contribution or elective deferral (a) was
born after January 1, 1993, (b) is claimed as
a dependent on someone else’s 2010 tax
return, or (c) was a student (defined next).
You were a student if during any part of
5 calendar months of 2010 you:
• Were enrolled as a full-time student at
a school, or
• Took a full-time, on-farm training
course given by a school or a state, county,
or local government agency.
A school includes a technical, trade, or
mechanical school. It does not include an
on-the-job training course, correspondence
school, or school offering courses only
through the Internet.
For more details, use TeleTax topic 610
(see page 91) or see Form 8880.

2010 Form 1040 — Line 51

Line 51—Child Tax Credit
Three Steps To Take the Child Tax Credit!
Step 1.
Step 2.
Step 3.

Make sure you have a qualifying child for the child
tax credit. Follow Steps 1 through 3 in the
instructions for line 6c on page 15.
Make sure you checked the box on Form 1040, line
6c, column (4), for each qualifying child.
Answer the questions on this page to see if you can
use the worksheet on pages 40 and 41 to figure
your credit or if you must use Pub. 972.

Question

Who Must Use
Pub. 972

Pub.
972

1. Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form
8859.
• Residential energy efficient property credit, Form 5695,
Part II.
Yes.

STOP

You must use Pub.
972 to figure your
child tax credit. You
will also need the
form(s) listed above
for any credit(s) you
are claiming.

No. Continue

䊲

2. Are you excluding income from Puerto Rico or are you
filing any of the following forms?
• Form 2555 or 2555-EZ (relating to foreign earned
income).
• Form 4563 (exclusion of income for residents of
American Samoa).
Yes.

STOP

You must use Pub.
972 to figure your
credit.

No. Use the worksheet on
pages 40 and 41 to figure
your credit.

- 39 -

Need more information or forms? See page 93.

2010 Form 1040 — Line 51

Child Tax Credit Worksheet—Line 51

CAUTION

Part 1

Keep for Your Records

● To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2010, and meet all the conditions in Steps 1 through 3 on page 15.
● Do not use this worksheet if you answered “Yes” to question 1 or 2 on page 39. Instead, use Pub. 972.
⫻ $1,000.

1. Number of qualifying children:
Enter the result.

2. Enter the amount from Form 1040, line 38.

1

2

3. Enter the amount shown below for your filing status.
● Married filing jointly — $110,000
● Single, head of household, or
qualifying widow(er) — $75,000
● Married filing separately — $55,000

其

3

4. Is the amount on line 2 more than the amount on line 3?
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.

4

5. Multiply the amount on line 4 by 5% (.05). Enter the result.

5

6. Is the amount on line 1 more than the amount on line 5?
No. STOP
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.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2 on the next page.

Need more information or forms? See page 93.

- 40 -

6

2010 Form 1040 — Line 51 (continued)

Child Tax Credit Worksheet—Continued from page 40

Keep for Your Records

Before you begin Part 2: ⻫ Figure the amount of any credits you are claiming on Form 5695, Part I; Form 8834,
Part I; Form 8910; Form 8936; or Schedule R.

Part 2

7. Enter the amount from Form 1040, line 46.

7

8. Add any 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 22 +

Enter the total.

8

9. Are the amounts on lines 7 and 8 the same?
Yes. STOP
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.
9

No. Subtract line 8 from line 7.
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.
No. Enter the amount from line 6.

其

This is your child tax
credit.

10
Enter this amount on
Form 1040, line 51.

1040

TIP

䊴

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.
● First, complete your Form 1040 through lines 64a and 64b.
● Then, use Form 8812 to figure any additional child tax
credit.

- 41 -

Need more information or forms? See page 93.

2010 Form 1040 — Lines 52 Through 58

Line 52
Residential Energy Credits

share of any costs of such association or
corporation for purposes of this credit.
For details, see Form 5695.

Nonbusiness energy property credit. You

may be able to take this credit by completing and attaching Form 5695 for any of the
following improvements to your main
home located in the United States in 2010 if
they are new and meet certain requirements
for energy efficiency.
• Any insulation material or system primarily designed to reduce heat gain or loss
in your home.
• Exterior windows (including skylights).
• Exterior doors.
• A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your
home.
You may also be able to take this credit
for the cost of the following items if the
items meet certain performance and quality
standards.
• Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil
water heaters.
• A qualified furnace or hot water boiler
that uses natural gas, propane, or oil.
• A stove that burns biomass fuel to
heat your home or to heat water for use in
your home.
• An advanced main air circulating fan
used in a natural gas, propane, or oil furnace.
If you are a member of a condominium
management association for a condominium you own or a tenant-stockholder in a
cooperative housing corporation, you are
treated as having paid your proportionate
share of any costs of such association or
corporation for purposes of this credit.
For details, see Form 5695.
Residential energy efficient property
credit. You may be able to take this credit

by completing and attaching Form 5695 if
you paid for any of the following during
2010.
• Qualified solar electric property for
use in your home located in the United
States.
• Qualified solar water heating property
for use in your home located in the United
States.
• Qualified fuel cell property installed
on or in connection with your main home
located in the United States.
• Qualified small wind energy property
for use in connection with your home located in the United States.
• Qualified geothermal heat pump property installed on or in connection with your
home located in the United States.
If you are a member of a condominium
management association for a condominium you own or a tenant-stockholder in a
cooperative housing corporation, you are
treated as having paid your proportionate

Line 53
Other Credits
Include the following credits on line 53 and
check the appropriate box(es). If box c is
checked, also enter the applicable form
number. To find out if you can take the
credit, see the form or publication indicated.
• General business credit. This credit
consists of a number of credits that usually
apply only to individuals who are partners,
shareholders in an S corporation, self-employed, or who have rental property. See
Form 3800 or Pub. 334.
• Credit for prior year minimum tax. If
you paid alternative minimum tax in a prior
year, see Form 8801.
• Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
• Credit for the elderly or the disabled.
See Schedule R.
• District of Columbia first-time
homebuyer credit. See Form 8859.
• Qualified plug-in electric drive motor
vehicle credit. See Form 8936.
• Qualified plug-in electric vehicle
credit. See Form 8834, Part I.
• Qualified electric vehicle credit. You
cannot claim this credit for a vehicle placed
in service after 2006. You can claim this
credit only if you have a passive activity
electric vehicle credit carried forward from
a prior year. See Form 8834, Part II.
• Alternative motor vehicle credit. See
Form 8910 if you placed an alternative motor vehicle (such as certain qualified hybrid
vehicles) in service during 2010 or converted a motor vehicle to a qualified
plug-in electric drive motor vehicle in
2010.
• Alternative fuel vehicle refueling
property credit. See Form 8911.
• Credit to holders of tax credit bonds.
See Form 8912.

Other Taxes

You may be charged a penalty
equal to 50% of the social security and Medicare tax due on
CAUTION
tips you received but did not report to your employer.

!

Form 8919. If you are an employee who

received wages from an employer who did
not withhold social security and Medicare
tax from your wages, use Form 8919 to
figure your share of the unreported tax. Include on line 57 the amount from line 13 of
Form 8919. Include the amount from line 6
of Form 8919 on Form 1040, line 7.

Line 58
Additional Tax on IRAs,
Other Qualified Retirement
Plans, etc.
If any of the following apply, see
Form 5329 and its instructions to find out if
you owe this tax and if you must file
Form 5329.
1. You received an early distribution
from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified
endowment contract entered into after June
20, 1988, and the total distribution was not
rolled over in a qualified rollover contribution.
2. Excess contributions were made to
your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health
savings accounts (HSAs).
3. You received taxable distributions
from Coverdell ESAs or qualified tuition
programs.
4. You were born before July 1, 1939,
and did not take the minimum required distribution from your IRA or other qualified
retirement plan.
Exception. If only item (1) applies and dis-

Line 57
Unreported Social Security
and Medicare Tax from
Forms 4137 and 8919
Enter the total of any taxes from Form 4137
and Form 8919. Check the appropriate
box(es).
Form 4137. If you received tips of $20 or

more in any month and you did not report
the full amount to your employer, you must

Need more information or forms? See page 93.

pay the social security and Medicare or
railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if
your Form(s) W-2 shows allocated tips that
you are including in your income on Form
1040, line 7.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA
tax, contact your employer. Your employer
will figure and collect the RRTA tax.

- 42 -

tribution code 1 is correctly shown in box 7
of Form 1099-R, you do not have to file
Form 5329. Instead, multiply the taxable
amount of the distribution by 10% (.10) and
enter the result on line 58. The taxable
amount of the distribution is the part of the
distribution you reported on Form 1040,
line 15b or line 16b, or on Form 4972.
Also, enter “No” under the heading Other
Taxes to the left of line 58 to indicate that
you do not have to file Form 5329. But if
distribution code 1 is incorrectly shown in

2010 Form 1040 — Lines 58 Through 61
box 7 of Form 1099-R or you qualify for an
exception for qualified medical expenses,
qualified higher education expenses, qualified first-time homebuyer distributions, or
a qualified reservist distribution, you must
file Form 5329.

Line 59
Include the following amounts on line 59
and check the appropriate box(es).
Form(s) W-2, box 9 (advance earned
income credit payments). Enter the total of

any amounts shown in box 9 of Form(s)
W-2. These are any advance earned income
credit payments you received.
Schedule H (household employment taxes).

These are the employment taxes you owe
for having a household employee. If any of
the following apply, see Schedule H and its
instructions to find out if you owe these
taxes.
1. You paid any one household employee (defined below) cash wages of
$1,700 or more in 2010. Cash wages include wages paid by check, money order,
etc. But do not count amounts paid to an
employee who was under age 18 at any
time in 2010 and was a student.
2. You withheld federal income tax during 2010 at the request of any household
employee.
3. You paid total cash wages of $1,000
or more in any calendar quarter of 2009 or
2010 to household employees.
Any person who does household work is a
household employee if you can control
what will be done and how it will be done.
Household work includes work done in or
around your home by babysitters, nannies,
health aides, maids, yard workers, and similar domestic workers.
Form 5405, line 16 (repayment of first-time
homebuyer credit). This is the amount of

first-time homebuyer credit you have to repay if you:
• Disposed of the home within 36
months after buying it,
• Stopped using the home as your main
home within 36 months after buying it, or
• Bought the home in 2008.
See the Form 5405 instructions for exceptions to the repayment rule.

Line 60
Total Tax
Include in the total on line 60 any of the
following taxes. To find out if you owe the
tax, see the form or publication indicated.
On the dotted line next to line 60, enter the
amount of the tax and identify it as indicated.

1. Additional tax on health savings account (HSA) distributions (see Form 8889,
Part II). Identify as “HSA.”
2. Additional tax on an HSA because
you did not remain an eligible individual
during the testing period (see Form 8889,
Part III). Identify as “HDHP.”
3. Additional tax on Archer MSA distributions (see Form 8853). Identify as
“MSA.”
4. Additional tax on Medicare Advantage MSA distributions (see Form 8853).
Identify as “Med MSA.”
5. Recapture of the following credits.
a. Investment credit (see Form 4255).
Identify as “ICR.”
b. Low-income housing credit (see
Form 8611). Identify as “LIHCR.”
c. Qualified plug-in electric vehicle
credit (see Form 8834, Part I). Identify as
“8834.”
d. Indian employment credit (see Form
8845). Identify as “IECR.”
e. New markets credit (see Form 8874).
Identify as “NMCR.”
f. Credit for employer-provided child
care facilities (see Form 8882). Identify as
“ECCFR.”
g. Alternative motor vehicle credit (see
Form 8910). Identify as “AMVCR.”
h. Alternative fuel vehicle refueling
property credit (see Form 8911). Identify as
“ARPCR.”
i. Qualified plug-in electric drive motor
vehicle credit (see Form 8936). Identify as
“8936.”
6. Recapture of federal mortgage subsidy. If you sold your home in 2010 and it
was financed (in whole or in part) from the
proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage
interest credit, see Form 8828. Identify as
“FMSR.”
7. Recapture of COBRA premium assistance. If you received premium assistance
under COBRA continuation coverage that
covered you, your spouse, or any of your
dependents, and your modified adjusted
gross income is more than $125,000
($250,000 if married filing jointly), see
Pub. 502. Identify as “COBRA.”
8. Section 72(m)(5) excess benefits tax
(see Pub. 560). Identify as ‘‘Sec.
72(m)(5).’’
9. Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance. This tax should
be shown in box 12 of Form W-2 with
codes A and B or M and N. Identify as
“UT.”
10. Golden parachute payments. If you
received an excess parachute payment
(EPP), you must pay a 20% tax on it. This
tax should be shown in box 12 of Form
W-2 with code K. If you received a Form

- 43 -

1099-MISC, the tax is 20% of the EPP
shown in box 13. Identify as “EPP.”
11. Tax on accumulation distribution of
trusts (see Form 4970). Identify as “ADT.”
12. Excise tax on insider stock compensation from an expatriated corporation.
You may owe a 15% excise tax on the
value of nonstatutory stock options and certain other stock-based compensation held
by you or a member of your family from an
expatriated corporation or its expanded affiliated group in which you were an officer,
director, or more-than-10% owner. See
section 4985. Identify as “ISC.”
13. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain
requirements. This income should be
shown in box 12 of Form W-2 with code Z,
or in box 15b of Form 1099-MISC. The tax
is 20% of the amount required to be included in income plus an interest amount
determined
under
section
409A(a)(1)(B)(ii). See section
409A(a)(1)(B) for details. Identify as
“NQDC.”
14. Interest on the tax due on installment
income from the sale of certain residential
lots and timeshares. Identify as “453(l)(3).”
15. Interest on the deferred tax on gain
from certain installment sales with a sales
price over $150,000. Identify as “453A(c).”
16. Additional tax on recapture of a charitable contribution deduction relating to a
fractional interest in tangible personal
property. See Pub. 526. Identify as
“FITPP.”
17. Look-back interest under section
167(g) or 460(b). See Form 8697 or 8866.
Identify as “From Form 8697” or “From
Form 8866.”
18. Any negative amount on Form 8885,
line 5, because of advance payments of the
health coverage tax credit you received for
months you were not eligible. Enter this
additional tax as a positive amount. Identify as “HCTC.”

Payments
Line 61
Federal Income Tax
Withheld
Add the amounts shown as federal income
tax withheld on your Forms W-2, W-2G,
and 1099-R. Enter the total on line 61. The
amount withheld should be shown in box 2
of Form W-2 or W-2G, and in box 4 of
Form 1099-R. Attach Forms W-2G and
1099-R to the front of your return if federal
income tax was withheld.
If you received a 2010 Form 1099
showing federal income tax withheld on
dividends, taxable or tax-exempt interest

Need more information or forms? See page 93.

2010 Form 1040 — Lines 61 Through 63
income, unemployment compensation, social security benefits, or other income you
received, include the amount withheld in
the total on line 61. This should be shown
in box 4 of Form 1099 or box 6 of Form
SSA-1099.

Line 62
2010 Estimated Tax
Payments
Enter any estimated federal income tax
payments you made for 2010. Include any
overpayment that you applied to your 2010
estimated tax from:
• Your 2009 return, or
• An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the
amount paid in any way you choose as long
as you both agree. If you cannot agree, you
must divide the payments in proportion to
each spouse’s individual tax as shown on
your separate returns for 2010. For an example of how to do this, see Pub. 505. Be
sure to show both social security numbers
(SSNs) in the space provided on the separate returns. If you or your spouse paid
separate estimated tax but you are now filing a joint return, add the amounts you each
paid. Follow these instructions even if your
spouse died in 2010 or in 2011 before filing
a 2010 return.

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

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

The credit is reduced if:
1. Your modified AGI is more than
$75,000 ($150,000 if married filing
jointly), or
2. You received a $250 economic recovery payment in 2010. You may have received an economic recovery payment in
2010 if:
a. You received social security benefits,
supplemental security income, railroad retirement benefits, or veterans disability
compensation or pension benefits in November 2008, December 2008, or January
2009, and
b. You did not receive an economic recovery payment in 2009.
Complete Schedule M if you can take
this credit.

Line 63
Making Work Pay Credit
You may be able to take this credit if you
have earned income from work. However,
you cannot take the credit if:

• Your modified adjusted gross income
(AGI) is $95,000 ($190,000 if married filing jointly) or more, or

Need more information or forms? See page 93.

• You can be claimed as a dependent on
someone else’s return. (If you are married
and claim the making work pay credit on a
2010 joint return, neither you nor your
spouse can be claimed as a dependent on
anyone else’s 2010 return.)

- 44 -

Social security number. To take the credit,

you must include your social security number (if filing a joint return, the number of
either you or your spouse) on your return.
A social security number does not include
an identification number issued by the IRS.
Only the Social Security Administration issues social security numbers.

2010 Form 1040 — Lines 64a and 64b
Yes.

Lines 64a and 64b—
Earned Income Credit (EIC)

No. Continue

STOP

You cannot take the
credit.

What Is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.

5. Were you or your spouse a nonresident alien for any part of
2010?
Yes. See Nonresident
aliens on page 48.

To Take the EIC:
• Follow the steps below.
• Complete the worksheet that applies to you or let the IRS
figure the credit for you.

• If you have a qualifying child, complete and attach Schedule

EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.

Step 2

Investment Income

Line
Line
Line
Line

!

No.

STOP

You cannot take the credit.

2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 48)?
Yes. Continue

䊲

+
+
+

Investment Income =
*If line 13 is a loss, enter -0-.
Yes. Continue

1. If, in 2010:
• 3 or more children lived with you, is the amount on Form
1040, line 38, less than $43,352 ($48,362 if married filing
jointly)?
• 2 children lived with you, is the amount on Form 1040,
line 38, less than $40,363 ($45,373 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040, line
38, less than $35,535 ($40,545 if married filing jointly)?
• No children lived with you, is the amount on Form 1040,
line 38, less than $13,460 ($18,470 if married filing
jointly)?

䊲

8a
8b
9a
13*

2. Is your investment income more than $3,100?

All Filers

Yes. Continue

No. Go to Step 2.

1. Add the amounts from
Form 1040:

If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, on page 48. You may also have to pay penalties.

Step 1

䊲

No.

䊲

No. Skip question 3; go to
question 4.

3. Are you filing Form 4797 (relating to sales of business
property)?
Yes. See Form 4797
filers on page 48.

No.

STOP

You cannot take the credit.

4. Do any of the following apply for 2010?
• You are filing Schedule E.
• You are a member of a qualified joint venture that is a
passive activity reporting rental real estate income not
subject to self-employment tax on Schedule C or C-EZ.
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child’s interest
and dividends).

STOP

You cannot take the credit.
Enter “No” on the dotted
line next to line 64a.

Yes. You must use
Worksheet 1 in Pub.
596 to see if you can
take the credit.

No. Go to Step 3 on page
46.

3. Is your filing status married filing separately?
Yes.

STOP

You cannot take the
credit.

No. Continue

䊲

4. Are you filing Form 2555 or 2555-EZ (relating to foreign
earned income)?
(Continued on next page)

- 45 -

Need more information or forms? See page 93.

2010 Form 1040 — Lines 64a and 64b

Step 3

2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2010?

Qualifying Child

Yes.

STOP

You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.

A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a
descendant of any of them (for example, your grandchild,
niece, or nephew)

Step 4

No. Skip Step 4; go to
Step 5 on page 47.

Filers Without a Qualifying Child

1. Is the amount on Form 1040, line 38, less than $13,460
($18,470 if married filing jointly)?

AND

Yes. Continue

was ...
Under age 19 at the end of 2010 and younger than you
(or your spouse, if filing jointly)

䊲

No.

STOP

You cannot take the credit.

2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2010?
Yes.

or

No. Continue

STOP

You cannot take the
credit. Enter “No” on
the dotted line next to
line 64a.

Under age 24 at the end of 2010, a student (see page 48), and
younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (see page 48)

䊲

3. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2010? If your spouse died
in 2010, see Pub. 596 before you answer.

AND

Yes. Continue

Who is not filing a joint return for 2010
or is filing a joint return for 2010 only as a claim for refund
(defined on page 47)

䊲

No.

STOP

You cannot take the credit.

4. Was your main home, and your spouse’s if filing a joint
return, in the United States for more than half of 2010?
Members of the military stationed outside the United States,
see page 48 before you answer.

AND
Who lived with you in the United States for more than half
of 2010.
If the child did not live with you for the required time, see
Exception to time lived with you on page 47.

Yes. Continue

䊲

No.

STOP

You cannot take the credit.
Enter “No” on the dotted
line next to line 64a.

5. Are you filing a joint return?

!

If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a
joint return) for 2010, or the child was married, see page 48.

Yes. Skip question 6;
go to Step 5 on page
47.

CAUTION

Yes.

No. Skip question 2; go to
Step 4.

Need more information or forms? See page 93.

䊲

6. Can you be claimed as a dependent on someone else’s 2010
tax return?

1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
have a valid social security number (SSN)
as defined on page 48
unless the child was
born and died in 2010.
If at least one qualifying child has a valid
SSN (or was born or
died in 2010), go to
question 2. Otherwise,
you cannot take the
credit.

No. Continue

STOP

You cannot take the
credit.

No. Go to Step 5 on page
47.

(Continued on next page)

- 46 -

2010 Form 1040 — Lines 64a and 64b

• 1 qualifying child, is your earned income less than

Step 5

$35,535 ($40,545 if married filing jointly)?
• No qualifying children, is your earned income less than
$13,460 ($18,470 if married filing jointly)?

Earned Income

1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
Church employees,
whichever applies, on
this page.

No. Continue

Yes. Go to Step 6.

•

•

䊲

Step 6

How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

Form 1040, line 7
Subtract, if included on line 7, any:
Taxable scholarship or fellowship grant
not reported on a Form W-2.
Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted
on the dotted line next to Form 1040,
line 7).
Amount received as a pension or annuity
from a nonqualified deferred
compensation plan or a nongovernmental
section 457 plan (enter “DFC” and the
amount subtracted on the dotted line next
to Form 1040, line 7). This amount may
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is
blank, contact your employer for the
amount received as a pension or annuity.

}

Yes. See Credit
figured by the IRS on
this page.

No. Go to Worksheet A
on page 49.

Definitions and Special Rules
Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you
for legal adoption.
Church employees. Determine how much of the amount on Form

1040, line 7, was also reported on Schedule SE, line 5a. Subtract
that amount from the amount on Form 1040, line 7, and enter the
result in the first space of Step 5, line 2. Be sure to answer “Yes” to
question 3 in Step 5.

–

Claim for refund. A claim for refund is a return filed only to get a

refund of withheld income tax or estimated tax paid. A return is not
a claim for refund if the making work pay credit, earned income
credit, or any other similar refundable credit is claimed on it.

Clergy. The following instructions apply to ministers, members of

religious orders who have not taken a vow of poverty, and Christian
Science practitioners. If you are filing Schedule SE and the amount
on line 2 of that schedule includes an amount that was also reported
on Form 1040, line 7:
1. Enter “Clergy” on the dotted line next to Form 1040, line 64a.
2. Determine how much of the amount on Form 1040, line 7,
was also reported on Schedule SE, Section A, line 2, or
Section B, line 2.
3. Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
4. Be sure to answer “Yes” to question 3 in Step 5.

Add all of your nontaxable combat pay if
you elect to include it in earned income.
Also enter this amount on Form 1040,
line 64b. See Combat pay, nontaxable on
this page.
+

!

Combat pay, nontaxable. If you were a member of the U.S. Armed

Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
CAUTION

Forces who served in a combat zone, certain pay is excluded from
your income. See Combat Zone Exclusion in Pub. 3. You can elect
to include this pay in your earned income when figuring the EIC.
The amount of your nontaxable combat pay should be shown in box
12 of Form(s) W-2 with code Q. If you are filing a joint return and
both you and your spouse received nontaxable combat pay, you can
each make your own election.

Earned Income =

Credit figured by the IRS. To have the IRS figure your EIC:

3. Were you self-employed at any time in 2010, or are you
filing Schedule SE because you were a member of the
clergy or you had church employee income, or are you filing
Schedule C or C-EZ as a statutory employee?
Yes. Skip question 4
and Step 6; go to
Worksheet B on
page 50.

STOP

You cannot take the credit.

2. Figure earned income:

•

No.

No. Continue

1. Enter “EIC” on the dotted line next to Form 1040, line 64a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040, line 64b. See Combat pay, nontaxable above.
3. If you have a qualifying child, complete and attach Schedule
EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file on page 48.

䊲

4. If you have:
• 3 or more qualifying children, is your earned income less
than $43,352 ($48,362 if married filing jointly)?
• 2 qualifying children, is your earned income less than
$40,363 ($45,373 if married filing jointly)?

Exception to time lived with you. Temporary absences by you or

the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child
on page 17 or Members of the military on page 48. A child is
considered to have lived with you for all of 2010 if the child was
born or died in 2010 and your home was this child’s home for the
entire time he or she was alive in 2010.

- 47 -

Need more information or forms? See page 93.

2010 Form 1040 — Lines 64a and 64b
Form 4797 filers. If the amount on Form 1040, line 13, includes an

amount from Form 4797, you must use Worksheet 1 in Pub. 596 to
see if you can take the EIC. Otherwise, stop; you cannot take the
EIC.
Form 8862, who must file. You must file Form 8862 if your EIC for
a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
• You filed Form 8862 for another year, the EIC was allowed for
that year, and your EIC has not been reduced or disallowed
again for any reason other than a math or clerical error.
• You are taking the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the other year
was because it was determined that a child listed on Schedule
EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was a
final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2010 is a

qualifying child only if (a) you can claim him or her as your
dependent on Form 1040, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule for Children
of divorced or separated parents that begins on page 16.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.

other person can claim the child as a qualifying child, the following
rules apply.
• If only one of the persons is the child’s parent, the child is
treated as the qualifying child of the parent.
• If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2010. If the child lived
with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2010.
• If no parent can claim the child as a qualifying child, the child
is treated as the qualifying child of the person who had the
highest AGI for 2010.
• If a parent can claim the child as a qualifying child but no
parent does so claim the child, the child is treated as the
qualifying child of the person who had the highest AGI for
2010, but only if that person’s AGI is higher than the highest
AGI of any parent of the child who can claim the child.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. Your daughter does not meet
the conditions to be a qualifying child of any other person, including her other parent. Under the rules above, you can claim your
daughter as a qualifying child for all of the six tax benefits listed on
this page for which you otherwise qualify. Your mother cannot
claim any of the six tax benefits listed on this page unless she has a
different qualifying child. However, if your mother’s AGI is higher
than yours and you do not claim your daughter as a qualifying child,
your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.
If you will not be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 64a. Otherwise, go to Step 3,
question 1, on page 46.
Social security number (SSN). For the EIC, a valid SSN is a num-

totally disabled if, at any time in 2010, the person could not engage
in any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition (a) has
lasted or can be expected to last continuously for at least a year, or
(b) can be expected to lead to death.

ber issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 12. If you will not have
an SSN by the date your return is due, see What if You Cannot File
on Time? on page 7.
Student. A student is a child who during any part of 5 calendar
months of 2010 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
on-the-job training course, correspondence school, or school offering courses only through the Internet.

Qualifying child of more than one person. Even if a child meets the

Welfare benefits, effect of credit on. Any refund you receive as a

Nonresident aliens. If your filing status is married filing jointly, go

to Step 2 on page 45. Otherwise, stop; you cannot take the EIC.
Enter “No” on the dotted line next to line 64a.
Permanently and totally disabled. A person is permanently and

conditions to be the qualifying child of more than one person, only
one person can claim the child as a qualifying child for all of the
following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 16 applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 51 and 65).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 48).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 64a and 64b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any

Need more information or forms? See page 93.

result of taking the EIC will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Supplemental Nutrition Assistance Program (food stamps)
and low-income housing.

- 48 -

Worksheet

A—Earned Income Credit (EIC)—Lines 64a and 64b

Keep for Your Records

Before you begin: ⻫ Be sure you are using the correct worksheet. Use this worksheet only if you

answered “No” to Step 5, question 3, on page 47. Otherwise, use Worksheet B
that begins on page 50.

Part 1

All Filers Using
Worksheet A

1.

Enter your earned income from Step 5 on page 47.

2.

Look up the amount on line 1 above in the EIC Table on pages 52–68
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.

1

2

STOP

If line 2 is zero,
You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
3.

Enter the amount from Form 1040, line 38.

4.

Are the amounts on lines 3 and 1 the same?

3

Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
5.

Part 2

Filers Who
Answered
“No” on
Line 4

Part 3

If you have:
● No qualifying children, is the amount on line 3 less than $7,500
($12,500 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than
$16,450 ($21,500 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table on
pages 52–68 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

6.

5

This is your earned income credit.

6
Enter this amount on
Form 1040, line 64a.

Your Earned
Income Credit

Reminder—
⻫

If you have a qualifying child, complete and attach Schedule EIC.

1040 䊴

1040

䊴

EIC

CAUTION

If your EIC for a year after 1996 was reduced or disallowed, see
page 48 to find out if you must file Form 8862 to take the credit for
2010.

- 49 -

Need more information or forms? See page 93.

Worksheet

B—Earned Income Credit (EIC)—Lines 64a and 64b

Keep for Your Records

Use this worksheet if you answered “Yes” to Step 5, question 3, on page 47.
⻫ Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
⻫ If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to
enter in Parts 1 through 3.

Part 1

Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE

Part 2

Self-Employed
NOT Required
To File
Schedule SE
For example, your
net earnings from
self-employment
were less than $400.

1a. Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.

1a

b. Enter any amount from Form 1040, line 29.

+ 1b

c. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.

+ 1c

d. Combine lines 1a, 1b, and 1c.

= 1d

e. Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.

– 1e

f. Subtract line 1e from 1d.

= 1f

2.

Do not include on these lines any statutory employee income, any net profit from services performed as a
notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form
4029 or Form 4361, any income or loss from a qualified joint venture reporting only rental real estate
income not subject to self-employment tax, or any other amounts exempt from self-employment tax.

a. Enter any net farm profit or (loss) from Schedule F, line 36, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.

2a

b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
and Schedule K-1 (Form 1065-B), box 9, code J1*.

+ 2b

c. Combine lines 2a and 2b.

= 2c

*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.

Part 3

Statutory Employees
Filing Schedule
C or C-EZ
Part 4

All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid selfemployment tax but
did not, we may
reduce your credit by
the amount of
self-employment tax
not paid.

3.

Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are filing as a statutory employee.

4a. Enter your earned income from Step 5 on page 47.
b. Combine lines 1f, 2c, 3, and 4a. This is your total earned income.
If line 4b is zero or less,
5.

If
●
●
●
●

STOP

3

4a
4b

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

you have:
3 or more qualifying children, is line 4b less than $43,352 ($48,362 if married filing jointly)?
2 qualifying children, is line 4b less than $40,363 ($45,373 if married filing jointly)?
1 qualifying child, is line 4b less than $35,535 ($40,545 if married filing jointly)?
No qualifying children, is line 4b less than $13,460 ($18,470 if married filing jointly)?
Yes. If you want the IRS to figure your credit, see page 47. If you want to
figure the credit yourself, enter the amount from line 4b on line 6 (page 51).
No.

STOP

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

Need more information or forms? See page 93.

- 50 -

Worksheet

B—Continued from page 50

Part 5

All Filers Using
Worksheet B

Keep for Your Records

6.

Enter your total earned income from Part 4, line 4b,
on page 50.

7.

Look up the amount on line 6 above in the EIC Table on pages 52–68
to find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.

6

7

If line 7 is zero, STOP You cannot take the credit.
Enter “No” on the dotted line next to line 64a.
8.

Enter the amount from Form 1040, line 38.

9.

Are the amounts on lines 8 and 6 the same?

8

Yes. Skip line 10; enter the amount from line 7 on line 11.
No. Go to line 10.

Part 6

10.

Filers Who
Answered
“No” on
Line 9

If you have:
● No qualifying children, is the amount on line 8 less than $7,500
($12,500 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 8 less than $16,450
($21,500 if married filing jointly)?
Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
No. Look up the amount on line 8 in the EIC Table on
pages 52–68 to find the credit. Be sure you use the correct
column for your filing status and the number of children
you have. Enter the credit here.
Look at the amounts on lines 10 and 7.
Then, enter the smaller amount on line 11.

Part 7

Your Earned
Income Credit

11.

10

This is your earned income credit.

11
Enter this amount on
Form 1040, line 64a.

Reminder—
⻫

If you have a qualifying child, complete and attach Schedule EIC.

1040 䊴

EIC

CAUTION

1040

䊴

If your EIC for a year after 1996 was reduced or disallowed, see
page 48 to find out if you must file Form 8862 to take the credit for
2010.

- 51 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read
down the “At least - But less
than” columns and find the
line that includes the amount
you were told to look up from
your EIC Worksheet.

2. Then, go to the column
that includes your filing status
and the number of qualifying
children you have. Enter the
credit from that column on
your EIC Worksheet.

And your filing status is—

If the amount you are
looking up from the
worksheet is—

Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you
would enter $842.

Single, head of
household, or qualifying
widow(er) and you have—

No
children
At least But less than

2,400
2,450

2,450
2,500

One
child

Two
Three
children children

Your credit is—

186
189

825
842

970
990

1,091
1,114

And your filing status is –
If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

$1
50
100
150
200

$50
100
150
200
250

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

$11
34
56
79
101

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

$11
34
56
79
101

250
300
350
400
450

300
350
400
450
500

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

124
146
169
191
214

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

124
146
169
191
214

500
550
600
650
700

550
600
650
700
750

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

236
259
281
304
326

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

236
259
281
304
326

750
800
850
900
950

800
850
900
950
1,000

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

349
371
394
416
439

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

349
371
394
416
439

1,000
1,050
1,100
1,150
1,200

1,050
1,100
1,150
1,200
1,250

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

461
484
506
529
551

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

461
484
506
529
551

1,250
1,300
1,350
1,400
1,450

1,300
1,350
1,400
1,450
1,500

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

574
596
619
641
664

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

574
596
619
641
664

1,500
1,550
1,600
1,650
1,700

1,550
1,600
1,650
1,700
1,750

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

686
709
731
754
776

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

686
709
731
754
776

1,750
1,800
1,850
1,900
1,950

1,800
1,850
1,900
1,950
2,000

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

799
821
844
866
889

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

799
821
844
866
889

2,000
2,050
2,100
2,150
2,200

2,050
2,100
2,150
2,200
2,250

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

911
934
956
979
1,001

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

911
934
956
979
1,001

2,250
2,300
2,350
2,400
2,450

2,300
2,350
2,400
2,450
2,500

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

1,024
1,046
1,069
1,091
1,114

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

1,024
1,046
1,069
1,091
1,114

(Continued on next page)

Need more information or forms? See page 93.

- 52 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

2,500
2,550
2,600
2,650
2,700

2,550
2,600
2,650
2,700
2,750

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

1,136
1,159
1,181
1,204
1,226

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

1,136
1,159
1,181
1,204
1,226

2,750
2,800
2,850
2,900
2,950

2,800
2,850
2,900
2,950
3,000

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

1,249
1,271
1,294
1,316
1,339

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

1,249
1,271
1,294
1,316
1,339

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

1,361
1,384
1,406
1,429
1,451

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

1,361
1,384
1,406
1,429
1,451

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

1,474
1,496
1,519
1,541
1,564

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

1,474
1,496
1,519
1,541
1,564

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

1,586
1,609
1,631
1,654
1,676

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

1,586
1,609
1,631
1,654
1,676

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

1,699
1,721
1,744
1,766
1,789

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

1,699
1,721
1,744
1,766
1,789

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

1,811
1,834
1,856
1,879
1,901

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

1,811
1,834
1,856
1,879
1,901

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

1,924
1,946
1,969
1,991
2,014

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

1,924
1,946
1,969
1,991
2,014

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

2,036
2,059
2,081
2,104
2,126

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

2,036
2,059
2,081
2,104
2,126

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

2,149
2,171
2,194
2,216
2,239

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

2,149
2,171
2,194
2,216
2,239

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

2,261
2,284
2,306
2,329
2,351

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

2,261
2,284
2,306
2,329
2,351

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

404
407
411
415
419

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

2,374
2,396
2,419
2,441
2,464

404
407
411
415
419

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

2,374
2,396
2,419
2,441
2,464

(Continued on next page)

- 53 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

423
426
430
434
438

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

2,486
2,509
2,531
2,554
2,576

423
426
430
434
438

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

2,486
2,509
2,531
2,554
2,576

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

442
446
449
453
457

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

2,599
2,621
2,644
2,666
2,689

442
446
449
453
457

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

2,599
2,621
2,644
2,666
2,689

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

457
457
457
457
457

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

2,711
2,734
2,756
2,779
2,801

457
457
457
457
457

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

2,711
2,734
2,756
2,779
2,801

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

457
457
457
457
457

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

2,824
2,846
2,869
2,891
2,914

457
457
457
457
457

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

2,824
2,846
2,869
2,891
2,914

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

457
457
457
457
457

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

2,936
2,959
2,981
3,004
3,026

457
457
457
457
457

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

2,936
2,959
2,981
3,004
3,026

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

457
457
457
457
457

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

3,049
3,071
3,094
3,116
3,139

457
457
457
457
457

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

3,049
3,071
3,094
3,116
3,139

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

457
457
457
457
457

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

3,161
3,184
3,206
3,229
3,251

457
457
457
457
457

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

3,161
3,184
3,206
3,229
3,251

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

457
457
457
457
457

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

3,274
3,296
3,319
3,341
3,364

457
457
457
457
457

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

3,274
3,296
3,319
3,341
3,364

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

454
450
446
443
439

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

3,386
3,409
3,431
3,454
3,476

457
457
457
457
457

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

3,386
3,409
3,431
3,454
3,476

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

435
431
427
423
420

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

3,499
3,521
3,544
3,566
3,589

457
457
457
457
457

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

3,499
3,521
3,544
3,566
3,589

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

416
412
408
404
400

2,729
2,746
2,763
2,780
2,797

3,210
3,230
3,250
3,270
3,290

3,611
3,634
3,656
3,679
3,701

457
457
457
457
457

2,729
2,746
2,763
2,780
2,797

3,210
3,230
3,250
3,270
3,290

3,611
3,634
3,656
3,679
3,701

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

397
393
389
385
381

2,814
2,831
2,848
2,865
2,882

3,310
3,330
3,350
3,370
3,390

3,724
3,746
3,769
3,791
3,814

457
457
457
457
457

2,814
2,831
2,848
2,865
2,882

3,310
3,330
3,350
3,370
3,390

3,724
3,746
3,769
3,791
3,814

(Continued on next page)

Need more information or forms? See page 93.

- 54 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

378
374
370
366
362

2,899
2,916
2,933
2,950
2,967

3,410
3,430
3,450
3,470
3,490

3,836
3,859
3,881
3,904
3,926

457
457
457
457
457

2,899
2,916
2,933
2,950
2,967

3,410
3,430
3,450
3,470
3,490

3,836
3,859
3,881
3,904
3,926

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

358
355
351
347
343

2,984
3,001
3,018
3,035
3,050

3,510
3,530
3,550
3,570
3,590

3,949
3,971
3,994
4,016
4,039

457
457
457
457
457

2,984
3,001
3,018
3,035
3,050

3,510
3,530
3,550
3,570
3,590

3,949
3,971
3,994
4,016
4,039

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

339
335
332
328
324

3,050
3,050
3,050
3,050
3,050

3,610
3,630
3,650
3,670
3,690

4,061
4,084
4,106
4,129
4,151

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,610
3,630
3,650
3,670
3,690

4,061
4,084
4,106
4,129
4,151

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

320
316
313
309
305

3,050
3,050
3,050
3,050
3,050

3,710
3,730
3,750
3,770
3,790

4,174
4,196
4,219
4,241
4,264

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,710
3,730
3,750
3,770
3,790

4,174
4,196
4,219
4,241
4,264

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

301
297
293
290
286

3,050
3,050
3,050
3,050
3,050

3,810
3,830
3,850
3,870
3,890

4,286
4,309
4,331
4,354
4,376

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,810
3,830
3,850
3,870
3,890

4,286
4,309
4,331
4,354
4,376

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

282
278
274
270
267

3,050
3,050
3,050
3,050
3,050

3,910
3,930
3,950
3,970
3,990

4,399
4,421
4,444
4,466
4,489

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

3,910
3,930
3,950
3,970
3,990

4,399
4,421
4,444
4,466
4,489

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

263
259
255
251
247

3,050
3,050
3,050
3,050
3,050

4,010
4,030
4,050
4,070
4,090

4,511
4,534
4,556
4,579
4,601

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,010
4,030
4,050
4,070
4,090

4,511
4,534
4,556
4,579
4,601

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

244
240
236
232
228

3,050
3,050
3,050
3,050
3,050

4,110
4,130
4,150
4,170
4,190

4,624
4,646
4,669
4,691
4,714

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,110
4,130
4,150
4,170
4,190

4,624
4,646
4,669
4,691
4,714

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

225
221
217
213
209

3,050
3,050
3,050
3,050
3,050

4,210
4,230
4,250
4,270
4,290

4,736
4,759
4,781
4,804
4,826

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,210
4,230
4,250
4,270
4,290

4,736
4,759
4,781
4,804
4,826

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

205
202
198
194
190

3,050
3,050
3,050
3,050
3,050

4,310
4,330
4,350
4,370
4,390

4,849
4,871
4,894
4,916
4,939

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,310
4,330
4,350
4,370
4,390

4,849
4,871
4,894
4,916
4,939

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

186
182
179
175
171

3,050
3,050
3,050
3,050
3,050

4,410
4,430
4,450
4,470
4,490

4,961
4,984
5,006
5,029
5,051

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,410
4,430
4,450
4,470
4,490

4,961
4,984
5,006
5,029
5,051

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

167
163
160
156
152

3,050
3,050
3,050
3,050
3,050

4,510
4,530
4,550
4,570
4,590

5,074
5,096
5,119
5,141
5,164

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,510
4,530
4,550
4,570
4,590

5,074
5,096
5,119
5,141
5,164

(Continued on next page)

- 55 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

148
144
140
137
133

3,050
3,050
3,050
3,050
3,050

4,610
4,630
4,650
4,670
4,690

5,186
5,209
5,231
5,254
5,276

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,610
4,630
4,650
4,670
4,690

5,186
5,209
5,231
5,254
5,276

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

129
125
121
117
114

3,050
3,050
3,050
3,050
3,050

4,710
4,730
4,750
4,770
4,790

5,299
5,321
5,344
5,366
5,389

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,710
4,730
4,750
4,770
4,790

5,299
5,321
5,344
5,366
5,389

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

110
106
102
98
94

3,050
3,050
3,050
3,050
3,050

4,810
4,830
4,850
4,870
4,890

5,411
5,434
5,456
5,479
5,501

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,810
4,830
4,850
4,870
4,890

5,411
5,434
5,456
5,479
5,501

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

91
87
83
79
75

3,050
3,050
3,050
3,050
3,050

4,910
4,930
4,950
4,970
4,990

5,524
5,546
5,569
5,591
5,614

457
457
457
457
457

3,050
3,050
3,050
3,050
3,050

4,910
4,930
4,950
4,970
4,990

5,524
5,546
5,569
5,591
5,614

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

72
68
64
60
56

3,050
3,050
3,050
3,050
3,050

5,010
5,036
5,036
5,036
5,036

5,636
5,666
5,666
5,666
5,666

455
451
447
443
439

3,050
3,050
3,050
3,050
3,050

5,010
5,036
5,036
5,036
5,036

5,636
5,666
5,666
5,666
5,666

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

52
49
45
41
37

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

436
432
428
424
420

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

33
29
26
22
18

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

417
413
409
405
401

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

14
10
7
3
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

397
394
390
386
382

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

378
374
371
367
363

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

359
355
352
348
344

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

340
336
332
329
325

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

321
317
313
309
306

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

(Continued on next page)

Need more information or forms? See page 93.

- 56 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

302
298
294
290
286

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

283
279
275
271
267

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

264
260
256
252
248

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

244
241
237
233
229

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

225
221
218
214
210

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

206
202
199
195
191

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

187
183
179
176
172

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

0
0
0
0
0

3,050
3,050
3,050
3,050
3,046

5,036
5,036
5,036
5,036
5,031

5,666
5,666
5,666
5,666
5,660

168
164
160
156
153

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

0
0
0
0
0

3,038
3,030
3,022
3,014
3,006

5,020
5,010
4,999
4,989
4,978

5,650
5,639
5,629
5,618
5,608

149
145
141
137
133

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

0
0
0
0
0

2,998
2,990
2,982
2,974
2,966

4,968
4,957
4,946
4,936
4,925

5,597
5,587
5,576
5,565
5,555

130
126
122
118
114

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

0
0
0
0
0

2,958
2,950
2,942
2,934
2,926

4,915
4,904
4,894
4,883
4,873

5,544
5,534
5,523
5,513
5,502

111
107
103
99
95

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

0
0
0
0
0

2,918
2,910
2,902
2,894
2,886

4,862
4,852
4,841
4,831
4,820

5,492
5,481
5,471
5,460
5,450

91
88
84
80
76

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

(Continued on next page)

- 57 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

0
0
0
0
0

2,878
2,870
2,862
2,854
2,846

4,810
4,799
4,789
4,778
4,767

5,439
5,429
5,418
5,408
5,397

72
68
65
61
57

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

0
0
0
0
0

2,838
2,830
2,822
2,814
2,806

4,757
4,746
4,736
4,725
4,715

5,386
5,376
5,365
5,355
5,344

53
49
46
42
38

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

0
0
0
0
0

2,798
2,790
2,782
2,774
2,766

4,704
4,694
4,683
4,673
4,662

5,334
5,323
5,313
5,302
5,292

34
30
26
23
19

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

0
0
0
0
0

2,758
2,750
2,742
2,734
2,726

4,652
4,641
4,631
4,620
4,610

5,281
5,271
5,260
5,250
5,239

15
11
7
3
*

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

0
0
0
0
0

2,718
2,710
2,702
2,694
2,686

4,599
4,588
4,578
4,567
4,557

5,229
5,218
5,207
5,197
5,186

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

0
0
0
0
0

2,678
2,670
2,662
2,654
2,646

4,546
4,536
4,525
4,515
4,504

5,176
5,165
5,155
5,144
5,134

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

0
0
0
0
0

2,638
2,630
2,622
2,614
2,606

4,494
4,483
4,473
4,462
4,452

5,123
5,113
5,102
5,092
5,081

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

0
0
0
0
0

2,598
2,590
2,582
2,574
2,566

4,441
4,431
4,420
4,409
4,399

5,071
5,060
5,049
5,039
5,028

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

0
0
0
0
0

2,558
2,550
2,542
2,534
2,526

4,388
4,378
4,367
4,357
4,346

5,018
5,007
4,997
4,986
4,976

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

0
0
0
0
0

2,518
2,510
2,502
2,494
2,487

4,336
4,325
4,315
4,304
4,294

4,965
4,955
4,944
4,934
4,923

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

0
0
0
0
0

2,479
2,471
2,463
2,455
2,447

4,283
4,273
4,262
4,252
4,241

4,913
4,902
4,892
4,881
4,870

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

*If the amount you are looking up from the worksheet is at least $18,450 but less than $18,470, your credit is $1. Otherwise, you cannot take the
credit.
(Continued on next page)

Need more information or forms? See page 93.

- 58 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

0
0
0
0
0

2,439
2,431
2,423
2,415
2,407

4,230
4,220
4,209
4,199
4,188

4,860
4,849
4,839
4,828
4,818

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

0
0
0
0
0

2,399
2,391
2,383
2,375
2,367

4,178
4,167
4,157
4,146
4,136

4,807
4,797
4,786
4,776
4,765

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

0
0
0
0
0

2,359
2,351
2,343
2,335
2,327

4,125
4,115
4,104
4,094
4,083

4,755
4,744
4,734
4,723
4,713

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

0
0
0
0
0

2,319
2,311
2,303
2,295
2,287

4,073
4,062
4,051
4,041
4,030

4,702
4,691
4,681
4,670
4,660

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

0
0
0
0
0

2,279
2,271
2,263
2,255
2,247

4,020
4,009
3,999
3,988
3,978

4,649
4,639
4,628
4,618
4,607

0
0
0
0
0

3,050
3,050
3,050
3,050
3,050

5,036
5,036
5,036
5,036
5,036

5,666
5,666
5,666
5,666
5,666

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

0
0
0
0
0

2,239
2,231
2,223
2,215
2,207

3,967
3,957
3,946
3,936
3,925

4,597
4,586
4,576
4,565
4,555

0
0
0
0
0

3,039
3,031
3,023
3,015
3,007

5,022
5,012
5,001
4,991
4,980

5,652
5,641
5,631
5,620
5,610

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

0
0
0
0
0

2,199
2,191
2,183
2,175
2,167

3,915
3,904
3,893
3,883
3,872

4,544
4,534
4,523
4,512
4,502

0
0
0
0
0

2,999
2,991
2,983
2,975
2,968

4,970
4,959
4,949
4,938
4,928

5,599
5,589
5,578
5,568
5,557

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

0
0
0
0
0

2,159
2,151
2,143
2,135
2,127

3,862
3,851
3,841
3,830
3,820

4,491
4,481
4,470
4,460
4,449

0
0
0
0
0

2,960
2,952
2,944
2,936
2,928

4,917
4,906
4,896
4,885
4,875

5,547
5,536
5,525
5,515
5,504

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

0
0
0
0
0

2,119
2,111
2,103
2,095
2,087

3,809
3,799
3,788
3,778
3,767

4,439
4,428
4,418
4,407
4,397

0
0
0
0
0

2,920
2,912
2,904
2,896
2,888

4,864
4,854
4,843
4,833
4,822

5,494
5,483
5,473
5,462
5,452

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

0
0
0
0
0

2,079
2,071
2,063
2,055
2,047

3,757
3,746
3,736
3,725
3,714

4,386
4,376
4,365
4,355
4,344

0
0
0
0
0

2,880
2,872
2,864
2,856
2,848

4,812
4,801
4,791
4,780
4,770

5,441
5,431
5,420
5,410
5,399

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

0
0
0
0
0

2,039
2,031
2,023
2,015
2,007

3,704
3,693
3,683
3,672
3,662

4,333
4,323
4,312
4,302
4,291

0
0
0
0
0

2,840
2,832
2,824
2,816
2,808

4,759
4,749
4,738
4,727
4,717

5,389
5,378
5,368
5,357
5,346

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

0
0
0
0
0

1,999
1,991
1,983
1,975
1,967

3,651
3,641
3,630
3,620
3,609

4,281
4,270
4,260
4,249
4,239

0
0
0
0
0

2,800
2,792
2,784
2,776
2,768

4,706
4,696
4,685
4,675
4,664

5,336
5,325
5,315
5,304
5,294

(Continued on next page)

- 59 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

0
0
0
0
0

1,959
1,951
1,943
1,935
1,927

3,599
3,588
3,578
3,567
3,557

4,228
4,218
4,207
4,197
4,186

0
0
0
0
0

2,760
2,752
2,744
2,736
2,728

4,654
4,643
4,633
4,622
4,612

5,283
5,273
5,262
5,252
5,241

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

0
0
0
0
0

1,919
1,911
1,903
1,895
1,887

3,546
3,535
3,525
3,514
3,504

4,176
4,165
4,154
4,144
4,133

0
0
0
0
0

2,720
2,712
2,704
2,696
2,688

4,601
4,591
4,580
4,570
4,559

5,231
5,220
5,210
5,199
5,188

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

0
0
0
0
0

1,879
1,871
1,863
1,855
1,847

3,493
3,483
3,472
3,462
3,451

4,123
4,112
4,102
4,091
4,081

0
0
0
0
0

2,680
2,672
2,664
2,656
2,648

4,548
4,538
4,527
4,517
4,506

5,178
5,167
5,157
5,146
5,136

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

0
0
0
0
0

1,839
1,831
1,823
1,815
1,807

3,441
3,430
3,420
3,409
3,399

4,070
4,060
4,049
4,039
4,028

0
0
0
0
0

2,640
2,632
2,624
2,616
2,608

4,496
4,485
4,475
4,464
4,454

5,125
5,115
5,104
5,094
5,083

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

0
0
0
0
0

1,799
1,791
1,783
1,775
1,767

3,388
3,378
3,367
3,356
3,346

4,018
4,007
3,996
3,986
3,975

0
0
0
0
0

2,600
2,592
2,584
2,576
2,568

4,443
4,433
4,422
4,412
4,401

5,073
5,062
5,052
5,041
5,031

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

0
0
0
0
0

1,759
1,751
1,743
1,735
1,727

3,335
3,325
3,314
3,304
3,293

3,965
3,954
3,944
3,933
3,923

0
0
0
0
0

2,560
2,552
2,544
2,536
2,528

4,391
4,380
4,369
4,359
4,348

5,020
5,009
4,999
4,988
4,978

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

0
0
0
0
0

1,719
1,711
1,703
1,695
1,688

3,283
3,272
3,262
3,251
3,241

3,912
3,902
3,891
3,881
3,870

0
0
0
0
0

2,520
2,512
2,504
2,496
2,488

4,338
4,327
4,317
4,306
4,296

4,967
4,957
4,946
4,936
4,925

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

0
0
0
0
0

1,680
1,672
1,664
1,656
1,648

3,230
3,220
3,209
3,199
3,188

3,860
3,849
3,839
3,828
3,817

0
0
0
0
0

2,480
2,472
2,464
2,456
2,448

4,285
4,275
4,264
4,254
4,243

4,915
4,904
4,894
4,883
4,873

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

0
0
0
0
0

1,640
1,632
1,624
1,616
1,608

3,177
3,167
3,156
3,146
3,135

3,807
3,796
3,786
3,775
3,765

0
0
0
0
0

2,440
2,432
2,424
2,416
2,408

4,233
4,222
4,212
4,201
4,190

4,862
4,852
4,841
4,830
4,820

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

0
0
0
0
0

1,600
1,592
1,584
1,576
1,568

3,125
3,114
3,104
3,093
3,083

3,754
3,744
3,733
3,723
3,712

0
0
0
0
0

2,400
2,392
2,384
2,376
2,368

4,180
4,169
4,159
4,148
4,138

4,809
4,799
4,788
4,778
4,767

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

0
0
0
0
0

1,560
1,552
1,544
1,536
1,528

3,072
3,062
3,051
3,041
3,030

3,702
3,691
3,681
3,670
3,660

0
0
0
0
0

2,360
2,352
2,344
2,336
2,328

4,127
4,117
4,106
4,096
4,085

4,757
4,746
4,736
4,725
4,715

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

0
0
0
0
0

1,520
1,512
1,504
1,496
1,488

3,020
3,009
2,998
2,988
2,977

3,649
3,638
3,628
3,617
3,607

0
0
0
0
0

2,320
2,312
2,304
2,296
2,288

4,075
4,064
4,054
4,043
4,032

4,704
4,694
4,683
4,673
4,662

(Continued on next page)

Need more information or forms? See page 93.

- 60 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

0
0
0
0
0

1,480
1,472
1,464
1,456
1,448

2,967
2,956
2,946
2,935
2,925

3,596
3,586
3,575
3,565
3,554

0
0
0
0
0

2,280
2,272
2,264
2,256
2,248

4,022
4,011
4,001
3,990
3,980

4,651
4,641
4,630
4,620
4,609

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

0
0
0
0
0

1,440
1,432
1,424
1,416
1,408

2,914
2,904
2,893
2,883
2,872

3,544
3,533
3,523
3,512
3,502

0
0
0
0
0

2,240
2,232
2,224
2,216
2,208

3,969
3,959
3,948
3,938
3,927

4,599
4,588
4,578
4,567
4,557

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

0
0
0
0
0

1,400
1,392
1,384
1,376
1,368

2,862
2,851
2,840
2,830
2,819

3,491
3,481
3,470
3,459
3,449

0
0
0
0
0

2,200
2,192
2,184
2,176
2,169

3,917
3,906
3,896
3,885
3,875

4,546
4,536
4,525
4,515
4,504

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

0
0
0
0
0

1,360
1,352
1,344
1,336
1,328

2,809
2,798
2,788
2,777
2,767

3,438
3,428
3,417
3,407
3,396

0
0
0
0
0

2,161
2,153
2,145
2,137
2,129

3,864
3,853
3,843
3,832
3,822

4,494
4,483
4,472
4,462
4,451

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

0
0
0
0
0

1,320
1,312
1,304
1,296
1,288

2,756
2,746
2,735
2,725
2,714

3,386
3,375
3,365
3,354
3,344

0
0
0
0
0

2,121
2,113
2,105
2,097
2,089

3,811
3,801
3,790
3,780
3,769

4,441
4,430
4,420
4,409
4,399

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

0
0
0
0
0

1,280
1,272
1,264
1,256
1,248

2,704
2,693
2,683
2,672
2,661

3,333
3,323
3,312
3,302
3,291

0
0
0
0
0

2,081
2,073
2,065
2,057
2,049

3,759
3,748
3,738
3,727
3,717

4,388
4,378
4,367
4,357
4,346

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

0
0
0
0
0

1,240
1,232
1,224
1,216
1,208

2,651
2,640
2,630
2,619
2,609

3,280
3,270
3,259
3,249
3,238

0
0
0
0
0

2,041
2,033
2,025
2,017
2,009

3,706
3,696
3,685
3,674
3,664

4,336
4,325
4,315
4,304
4,293

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

0
0
0
0
0

1,200
1,192
1,184
1,176
1,168

2,598
2,588
2,577
2,567
2,556

3,228
3,217
3,207
3,196
3,186

0
0
0
0
0

2,001
1,993
1,985
1,977
1,969

3,653
3,643
3,632
3,622
3,611

4,283
4,272
4,262
4,251
4,241

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

0
0
0
0
0

1,160
1,152
1,144
1,136
1,128

2,546
2,535
2,525
2,514
2,504

3,175
3,165
3,154
3,144
3,133

0
0
0
0
0

1,961
1,953
1,945
1,937
1,929

3,601
3,590
3,580
3,569
3,559

4,230
4,220
4,209
4,199
4,188

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

0
0
0
0
0

1,120
1,112
1,104
1,096
1,088

2,493
2,482
2,472
2,461
2,451

3,123
3,112
3,101
3,091
3,080

0
0
0
0
0

1,921
1,913
1,905
1,897
1,889

3,548
3,538
3,527
3,517
3,506

4,178
4,167
4,157
4,146
4,135

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

0
0
0
0
0

1,080
1,072
1,064
1,056
1,048

2,440
2,430
2,419
2,409
2,398

3,070
3,059
3,049
3,038
3,028

0
0
0
0
0

1,881
1,873
1,865
1,857
1,849

3,495
3,485
3,474
3,464
3,453

4,125
4,114
4,104
4,093
4,083

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

0
0
0
0
0

1,040
1,032
1,024
1,016
1,008

2,388
2,377
2,367
2,356
2,346

3,017
3,007
2,996
2,986
2,975

0
0
0
0
0

1,841
1,833
1,825
1,817
1,809

3,443
3,432
3,422
3,411
3,401

4,072
4,062
4,051
4,041
4,030

(Continued on next page)

- 61 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

0
0
0
0
0

1,000
992
984
976
968

2,335
2,325
2,314
2,303
2,293

2,965
2,954
2,943
2,933
2,922

0
0
0
0
0

1,801
1,793
1,785
1,777
1,769

3,390
3,380
3,369
3,359
3,348

4,020
4,009
3,999
3,988
3,978

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

0
0
0
0
0

960
952
944
936
928

2,282
2,272
2,261
2,251
2,240

2,912
2,901
2,891
2,880
2,870

0
0
0
0
0

1,761
1,753
1,745
1,737
1,729

3,338
3,327
3,316
3,306
3,295

3,967
3,956
3,946
3,935
3,925

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

0
0
0
0
0

920
912
904
896
889

2,230
2,219
2,209
2,198
2,188

2,859
2,849
2,838
2,828
2,817

0
0
0
0
0

1,721
1,713
1,705
1,697
1,689

3,285
3,274
3,264
3,253
3,243

3,914
3,904
3,893
3,883
3,872

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

0
0
0
0
0

881
873
865
857
849

2,177
2,167
2,156
2,146
2,135

2,807
2,796
2,786
2,775
2,764

0
0
0
0
0

1,681
1,673
1,665
1,657
1,649

3,232
3,222
3,211
3,201
3,190

3,862
3,851
3,841
3,830
3,820

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

0
0
0
0
0

841
833
825
817
809

2,124
2,114
2,103
2,093
2,082

2,754
2,743
2,733
2,722
2,712

0
0
0
0
0

1,641
1,633
1,625
1,617
1,609

3,180
3,169
3,159
3,148
3,137

3,809
3,799
3,788
3,777
3,767

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

0
0
0
0
0

801
793
785
777
769

2,072
2,061
2,051
2,040
2,030

2,701
2,691
2,680
2,670
2,659

0
0
0
0
0

1,601
1,593
1,585
1,577
1,569

3,127
3,116
3,106
3,095
3,085

3,756
3,746
3,735
3,725
3,714

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

0
0
0
0
0

761
753
745
737
729

2,019
2,009
1,998
1,988
1,977

2,649
2,638
2,628
2,617
2,607

0
0
0
0
0

1,561
1,553
1,545
1,537
1,529

3,074
3,064
3,053
3,043
3,032

3,704
3,693
3,683
3,672
3,662

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

0
0
0
0
0

721
713
705
697
689

1,967
1,956
1,945
1,935
1,924

2,596
2,585
2,575
2,564
2,554

0
0
0
0
0

1,521
1,513
1,505
1,497
1,489

3,022
3,011
3,001
2,990
2,979

3,651
3,641
3,630
3,620
3,609

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

0
0
0
0
0

681
673
665
657
649

1,914
1,903
1,893
1,882
1,872

2,543
2,533
2,522
2,512
2,501

0
0
0
0
0

1,481
1,473
1,465
1,457
1,449

2,969
2,958
2,948
2,937
2,927

3,598
3,588
3,577
3,567
3,556

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

0
0
0
0
0

641
633
625
617
609

1,861
1,851
1,840
1,830
1,819

2,491
2,480
2,470
2,459
2,449

0
0
0
0
0

1,441
1,433
1,425
1,417
1,409

2,916
2,906
2,895
2,885
2,874

3,546
3,535
3,525
3,514
3,504

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

0
0
0
0
0

601
593
585
577
569

1,809
1,798
1,787
1,777
1,766

2,438
2,428
2,417
2,406
2,396

0
0
0
0
0

1,401
1,393
1,385
1,377
1,370

2,864
2,853
2,843
2,832
2,822

3,493
3,483
3,472
3,462
3,451

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

0
0
0
0
0

561
553
545
537
529

1,756
1,745
1,735
1,724
1,714

2,385
2,375
2,364
2,354
2,343

0
0
0
0
0

1,362
1,354
1,346
1,338
1,330

2,811
2,800
2,790
2,779
2,769

3,441
3,430
3,419
3,409
3,398

(Continued on next page)

Need more information or forms? See page 93.

- 62 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

0
0
0
0
0

521
513
505
497
489

1,703
1,693
1,682
1,672
1,661

2,333
2,322
2,312
2,301
2,291

0
0
0
0
0

1,322
1,314
1,306
1,298
1,290

2,758
2,748
2,737
2,727
2,716

3,388
3,377
3,367
3,356
3,346

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

0
0
0
0
0

481
473
465
457
449

1,651
1,640
1,630
1,619
1,608

2,280
2,270
2,259
2,249
2,238

0
0
0
0
0

1,282
1,274
1,266
1,258
1,250

2,706
2,695
2,685
2,674
2,664

3,335
3,325
3,314
3,304
3,293

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

0
0
0
0
0

441
433
425
417
409

1,598
1,587
1,577
1,566
1,556

2,227
2,217
2,206
2,196
2,185

0
0
0
0
0

1,242
1,234
1,226
1,218
1,210

2,653
2,643
2,632
2,621
2,611

3,283
3,272
3,262
3,251
3,240

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

0
0
0
0
0

401
393
385
377
369

1,545
1,535
1,524
1,514
1,503

2,175
2,164
2,154
2,143
2,133

0
0
0
0
0

1,202
1,194
1,186
1,178
1,170

2,600
2,590
2,579
2,569
2,558

3,230
3,219
3,209
3,198
3,188

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

0
0
0
0
0

361
353
345
337
329

1,493
1,482
1,472
1,461
1,451

2,122
2,112
2,101
2,091
2,080

0
0
0
0
0

1,162
1,154
1,146
1,138
1,130

2,548
2,537
2,527
2,516
2,506

3,177
3,167
3,156
3,146
3,135

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

0
0
0
0
0

321
313
305
297
289

1,440
1,429
1,419
1,408
1,398

2,070
2,059
2,048
2,038
2,027

0
0
0
0
0

1,122
1,114
1,106
1,098
1,090

2,495
2,485
2,474
2,464
2,453

3,125
3,114
3,104
3,093
3,082

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

0
0
0
0
0

281
273
265
257
249

1,387
1,377
1,366
1,356
1,345

2,017
2,006
1,996
1,985
1,975

0
0
0
0
0

1,082
1,074
1,066
1,058
1,050

2,442
2,432
2,421
2,411
2,400

3,072
3,061
3,051
3,040
3,030

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

0
0
0
0
0

241
233
225
217
209

1,335
1,324
1,314
1,303
1,293

1,964
1,954
1,943
1,933
1,922

0
0
0
0
0

1,042
1,034
1,026
1,018
1,010

2,390
2,379
2,369
2,358
2,348

3,019
3,009
2,998
2,988
2,977

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

0
0
0
0
0

201
193
185
177
169

1,282
1,272
1,261
1,250
1,240

1,912
1,901
1,890
1,880
1,869

0
0
0
0
0

1,002
994
986
978
970

2,337
2,327
2,316
2,306
2,295

2,967
2,956
2,946
2,935
2,925

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

0
0
0
0
0

161
153
145
137
129

1,229
1,219
1,208
1,198
1,187

1,859
1,848
1,838
1,827
1,817

0
0
0
0
0

962
954
946
938
930

2,285
2,274
2,263
2,253
2,242

2,914
2,903
2,893
2,882
2,872

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

0
0
0
0
0

121
113
105
97
90

1,177
1,166
1,156
1,145
1,135

1,806
1,796
1,785
1,775
1,764

0
0
0
0
0

922
914
906
898
890

2,232
2,221
2,211
2,200
2,190

2,861
2,851
2,840
2,830
2,819

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

0
0
0
0
0

82
74
66
58
50

1,124
1,114
1,103
1,093
1,082

1,754
1,743
1,733
1,722
1,711

0
0
0
0
0

882
874
866
858
850

2,179
2,169
2,158
2,148
2,137

2,809
2,798
2,788
2,777
2,767

(Continued on next page)

- 63 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

0
0
0
0
0

42
34
26
18
10

1,071
1,061
1,050
1,040
1,029

1,701
1,690
1,680
1,669
1,659

0
0
0
0
0

842
834
826
818
810

2,127
2,116
2,106
2,095
2,084

2,756
2,746
2,735
2,724
2,714

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

0
0
0
0
0

*
0
0
0
0

1,019
1,008
998
987
977

1,648
1,638
1,627
1,617
1,606

0
0
0
0
0

802
794
786
778
770

2,074
2,063
2,053
2,042
2,032

2,703
2,693
2,682
2,672
2,661

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

0
0
0
0
0

0
0
0
0
0

966
956
945
935
924

1,596
1,585
1,575
1,564
1,554

0
0
0
0
0

762
754
746
738
730

2,021
2,011
2,000
1,990
1,979

2,651
2,640
2,630
2,619
2,609

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

0
0
0
0
0

0
0
0
0
0

914
903
892
882
871

1,543
1,532
1,522
1,511
1,501

0
0
0
0
0

722
714
706
698
690

1,969
1,958
1,948
1,937
1,926

2,598
2,588
2,577
2,567
2,556

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

0
0
0
0
0

0
0
0
0
0

861
850
840
829
819

1,490
1,480
1,469
1,459
1,448

0
0
0
0
0

682
674
666
658
650

1,916
1,905
1,895
1,884
1,874

2,545
2,535
2,524
2,514
2,503

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

0
0
0
0
0

0
0
0
0
0

808
798
787
777
766

1,438
1,427
1,417
1,406
1,396

0
0
0
0
0

642
634
626
618
610

1,863
1,853
1,842
1,832
1,821

2,493
2,482
2,472
2,461
2,451

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

0
0
0
0
0

0
0
0
0
0

756
745
734
724
713

1,385
1,375
1,364
1,353
1,343

0
0
0
0
0

602
594
586
578
571

1,811
1,800
1,790
1,779
1,769

2,440
2,430
2,419
2,409
2,398

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

0
0
0
0
0

0
0
0
0
0

703
692
682
671
661

1,332
1,322
1,311
1,301
1,290

0
0
0
0
0

563
555
547
539
531

1,758
1,747
1,737
1,726
1,716

2,388
2,377
2,366
2,356
2,345

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

0
0
0
0
0

0
0
0
0
0

650
640
629
619
608

1,280
1,269
1,259
1,248
1,238

0
0
0
0
0

523
515
507
499
491

1,705
1,695
1,684
1,674
1,663

2,335
2,324
2,314
2,303
2,293

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

0
0
0
0
0

0
0
0
0
0

598
587
577
566
555

1,227
1,217
1,206
1,196
1,185

0
0
0
0
0

483
475
467
459
451

1,653
1,642
1,632
1,621
1,611

2,282
2,272
2,261
2,251
2,240

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

0
0
0
0
0

0
0
0
0
0

545
534
524
513
503

1,174
1,164
1,153
1,143
1,132

0
0
0
0
0

443
435
427
419
411

1,600
1,590
1,579
1,568
1,558

2,230
2,219
2,209
2,198
2,187

*If the amount you are looking up from the worksheet is at least $35,500 but less than $35,535, your credit is $3. Otherwise, you cannot take the
credit.
(Continued on next page)

Need more information or forms? See page 93.

- 64 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

0
0
0
0
0

0
0
0
0
0

492
482
471
461
450

1,122
1,111
1,101
1,090
1,080

0
0
0
0
0

403
395
387
379
371

1,547
1,537
1,526
1,516
1,505

2,177
2,166
2,156
2,145
2,135

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

0
0
0
0
0

0
0
0
0
0

440
429
419
408
398

1,069
1,059
1,048
1,038
1,027

0
0
0
0
0

363
355
347
339
331

1,495
1,484
1,474
1,463
1,453

2,124
2,114
2,103
2,093
2,082

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

0
0
0
0
0

0
0
0
0
0

387
376
366
355
345

1,017
1,006
995
985
974

0
0
0
0
0

323
315
307
299
291

1,442
1,432
1,421
1,411
1,400

2,072
2,061
2,051
2,040
2,029

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

0
0
0
0
0

0
0
0
0
0

334
324
313
303
292

964
953
943
932
922

0
0
0
0
0

283
275
267
259
251

1,389
1,379
1,368
1,358
1,347

2,019
2,008
1,998
1,987
1,977

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

0
0
0
0
0

0
0
0
0
0

282
271
261
250
240

911
901
890
880
869

0
0
0
0
0

243
235
227
219
211

1,337
1,326
1,316
1,305
1,295

1,966
1,956
1,945
1,935
1,924

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

0
0
0
0
0

0
0
0
0
0

229
219
208
197
187

859
848
837
827
816

0
0
0
0
0

203
195
187
179
171

1,284
1,274
1,263
1,253
1,242

1,914
1,903
1,893
1,882
1,872

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

0
0
0
0
0

0
0
0
0
0

176
166
155
145
134

806
795
785
774
764

0
0
0
0
0

163
155
147
139
131

1,232
1,221
1,210
1,200
1,189

1,861
1,850
1,840
1,829
1,819

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

0
0
0
0
0

0
0
0
0
0

124
113
103
92
82

753
743
732
722
711

0
0
0
0
0

123
115
107
99
91

1,179
1,168
1,158
1,147
1,137

1,808
1,798
1,787
1,777
1,766

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

0
0
0
0
0

0
0
0
0
0

71
61
50
40
29

701
690
680
669
658

0
0
0
0
0

83
75
67
59
51

1,126
1,116
1,105
1,095
1,084

1,756
1,745
1,735
1,724
1,714

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

0
0
0
0
0

0
0
0
0
0

18
8
*
0
0

648
637
627
616
606

0
0
0
0
0

43
35
27
19
11

1,074
1,063
1,053
1,042
1,031

1,703
1,693
1,682
1,671
1,661

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

595
585
574
564
553

0
0
0
0
0

**
0
0
0
0

1,021
1,010
1,000
989
979

1,650
1,640
1,629
1,619
1,608

*If the amount you are looking up from the worksheet is at least $40,350 but less than $40,363, your credit is $1. Otherwise, you cannot take the
credit.
**If the amount you are looking up from the worksheet is at least $40,500 but less than $40,545, your credit is $4. Otherwise, you cannot take the
credit.
(Continued on next page)

- 65 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

543
532
522
511
501

0
0
0
0
0

0
0
0
0
0

968
958
947
937
926

1,598
1,587
1,577
1,566
1,556

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

490
479
469
458
448

0
0
0
0
0

0
0
0
0
0

916
905
895
884
873

1,545
1,535
1,524
1,514
1,503

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

437
427
416
406
395

0
0
0
0
0

0
0
0
0
0

863
852
842
831
821

1,492
1,482
1,471
1,461
1,450

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

385
374
364
353
343

0
0
0
0
0

0
0
0
0
0

810
800
789
779
768

1,440
1,429
1,419
1,408
1,398

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

332
322
311
300
290

0
0
0
0
0

0
0
0
0
0

758
747
737
726
716

1,387
1,377
1,366
1,356
1,345

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

279
269
258
248
237

0
0
0
0
0

0
0
0
0
0

705
694
684
673
663

1,335
1,324
1,313
1,303
1,292

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

227
216
206
195
185

0
0
0
0
0

0
0
0
0
0

652
642
631
621
610

1,282
1,271
1,261
1,250
1,240

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

174
164
153
143
132

0
0
0
0
0

0
0
0
0
0

600
589
579
568
558

1,229
1,219
1,208
1,198
1,187

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

121
111
100
90
79

0
0
0
0
0

0
0
0
0
0

547
537
526
515
505

1,177
1,166
1,156
1,145
1,134

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

69
58
48
37
27

0
0
0
0
0

0
0
0
0
0

494
484
473
463
452

1,124
1,113
1,103
1,092
1,082

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16
6
0
0
0

0
0
0
0
0

0
0
0
0
0

442
431
421
410
400

1,071
1,061
1,050
1,040
1,029

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

389
379
368
358
347

1,019
1,008
998
987
976

(Continued on next page)

Need more information or forms? See page 93.

- 66 -

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

336
326
315
305
294

966
955
945
934
924

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

284
273
263
252
242

913
903
892
882
871

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

231
221
210
200
189

861
850
840
829
819

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

179
168
157
147
136

808
797
787
776
766

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

126
115
105
94
84

755
745
734
724
713

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

73
63
52
42
31

703
692
682
671
661

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21
10
*
0
0

650
640
629
618
608

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

597
587
576
566
555

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

545
534
524
513
503

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

492
482
471
461
450

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

439
429
418
408
397

*If the amount you are looking up from the worksheet is at least $45,350 but less than $45,373, your credit is $2. Otherwise, you cannot take the
credit.
(Continued on next page)

- 67 -

Need more information or forms? See page 93.

2010 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)
And your filing status is –

If the amount you are looking up
from the worksheet is –

Single, head of household, or qualifying widow(er)
and you have –
No Children

At least

One Child

Two Children

Married filing jointly and you have –

Three Children

No Children

Your credit is –

But less than

One Child

Two Children

Three Children

Your credit is –

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

387
376
366
355
345

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

334
324
313
303
292

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

282
271
260
250
239

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

229
218
208
197
187

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

176
166
155
145
134

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

124
113
103
92
81

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

71
60
50
39
29

48,250
48,300
48,350

48,300
48,350
48,362

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

18
8
1

Need more information or forms? See page 93.

- 68 -

2010 Form 1040 — Lines 65 Through 74a

Line 65
Additional Child Tax Credit
What Is the Additional Child Tax
Credit?
This credit is for certain people who have at
least one qualifying child as defined in the
instructions for line 6c on page 15. The
additional child tax credit may give you a
refund even if you do not owe any tax.

Two Steps To Take the Additional
Child Tax Credit!

official extended duty outside the United
States may have additional time to buy a
home.
If you constructed your main home, you
are treated as having bought it on the date
you first occupied it.
You generally must repay the credit if:
• You dispose of the home within 36
months after buying it, or
• You stop using the home as your main
home during that 36-month period.
See Form 5405 and its instructions for
more details.

Step 1. Be sure you figured the amount, if

any, of your child tax credit. See the instructions for line 51 that begin on page 39.
Step 2. Read the TIP at the end of your

Child Tax Credit Worksheet. Use Form
8812 to see if you can take the additional
child tax credit, but only if you meet the
condition given in that TIP.

Line 66
American Opportunity Credit
If you meet the requirements to claim an
education credit (see the instructions for
line 49 on page 38), enter on line 66 the
amount, if any, from Form 8863, line 14.

Line 67
First-Time Homebuyer Credit
You may be able to take this credit if:
1. You bought a main home in the
United States in 2010 before May 1, and
2. You (and your spouse if married) did
not own any other main home during the
3-year period ending on the date you
bought the home.
The credit generally is 10% of the purchase
price of the home but is limited to $8,000
($4,000 if married filing separately).
You also may be able to take the credit,
but it is limited to $6,500 ($3,250 if married filing separately), if:
1. You bought a main home in the
United States in 2010 before May 1, and
2. You (and your spouse if married)
owned and used the same home as your
main home for any period of 5 consecutive
years during the 8-year period ending on
the date you bought the new main home in
2010.
In either case, you also may be able to
claim the credit if you entered into a written
binding contract before May 1, 2010, to
buy the home before July 1, 2010, and actually bought the home before October 1,
2010. Also, members of the uniformed
services or Foreign Service and employees
of the intelligence community on qualified

Line 71
Check the box(es) on line 71 to report any
credit from Form 2439, 8839, 8801 (line
27), or 8885.

Refund
Line 73

Line 68

Amount Overpaid

Amount Paid With Request
for Extension To File
If you filed Form 4868 to get an automatic
extension of time to file Form 1040, enter
any amount you paid with that form or by
electronic funds withdrawal or credit or
debit card. If you paid by credit or debit
card, do not include on line 68 the convenience fee you were charged. Also, include
any amounts paid with Form 2350.

TIP

off-highway business use). Attach Form
4136.

You may be able to deduct any
credit or debit card convenience
fees on your 2011 Schedule A.

Line 69
Excess Social Security and
Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for 2010
and total wages of more than $106,800, too
much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for
the amount withheld in excess of
$6,621.60. But if any one employer withheld more than $6,621.60, you cannot
claim the excess on your return. The employer should adjust the tax for you. If the
employer does not adjust the overcollection, you can file a claim for refund using
Form 843. Figure this amount separately
for you and your spouse.
You cannot claim a refund for excess
tier 2 RRTA tax on Form 1040. Instead, use
Form 843.
For more details, see Pub. 505.

Line 70
Credit for Federal Tax on
Fuels
Enter any credit for federal excise taxes
paid on fuels that are ultimately used for a
nontaxable purpose (for example, an

- 69 -

If line 73 is under $1, we will send a refund
only on written request.

If the amount you overpaid is
large, you may want to decrease
the amount of income tax withheld from your pay by filing a
new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2011
on page 87.
Refund Offset
If you owe past-due federal tax, state income tax, child support, spousal support, or
certain federal nontax debts, such as student loans, all or part of the overpayment
on line 73 may be used (offset) to pay the
past-due amount. Offsets for federal taxes
are made by the IRS. All other offsets are
made by the Treasury Department’s Financial Management Service (FMS). For federal tax offsets, you will receive a notice
from the IRS. For all other offsets, you will
receive a notice from FMS. To find out if
you may have an offset or if you have any
questions about it, contact the agency to
which you owe the debt.
Injured Spouse
If you file a joint return and your spouse
has not paid past-due federal tax, state income tax, child support, spousal support, or
a federal nontax debt, such as a student
loan, part or all of the overpayment on line
73 may be used (offset) to pay the past-due
amount. But your part of the overpayment
may be refunded to you if certain conditions apply and you complete Form 8379.
For details, use TeleTax topic 203 (see
page 90) or see Form 8379.

TIP

Lines 74a Through 74d
Amount Refunded to You
If you want to check the status of your
refund, see page 90. Before checking the
status of your refund, please wait at least 72
hours after IRS acknowledges receipt of
your e-filed return (3 to 4 weeks after you
mail a paper return). But if you filed Form
5405, 8379, or 8839 with your return, allow
14 weeks (11 weeks if you filed electronically).

Need more information or forms? See page 93.

2010 Form 1040 — Lines 74a Through 74d

DIRECT DEPOSIT
Simple. Safe. Secure.

Fast Refunds! Choose direct
deposit —a fast, simple, safe, secure
way to have your refund deposited
automatically to your checking or
savings account, including an
individual retirement arrangement
(IRA). See the information about IRAs
on this page.
If you want us to directly deposit the
amount shown on line 74a to your checking
or savings account, including an IRA, at a
bank or other financial institution (such as a
mutual fund, brokerage firm, or credit
union) in the United States:
• Complete lines 74b through 74d (if
you want your refund deposited to only one
account), or
• Check the box on line 74a and attach
Form 8888 if you want to split the direct
deposit of your refund into more than one
account or use all or part of your refund to
buy paper series I savings bonds.
If you do not want your refund directly
deposited to your account, do not check the
box on line 74a. Draw a line through the
boxes on lines 74b and 74d. We will send
you a check instead.

is not an IRA contribution for 2010. In that
case, you must file an amended 2010 return
and reduce any IRA deduction and any retirement savings contributions credit you
claimed.

You and your spouse, if filing
jointly, each may be able to
contribute up to $5,000 ($6,000
CAUTION
if age 50 or older at the end of
2010) to a traditional IRA or Roth IRA for
2010. The limit for 2011 is also $5,000
($6,000 if age 50 or older at the end of
2011). You may owe a penalty if your contributions exceed these limits.

!

For more information on IRAs, see Pub.
590.
TreasuryDirect. You can request a de-

posit of your refund (or part of it) to a
TreasuryDirect online account to buy
U.S. Treasury marketable securities and
savings bonds. For more information, go to
www.treasurydirect.gov.
Form 8888. You can have your refund di-

rectly deposited into more than one account
or use it to buy up to $5,000 in paper series
I savings bonds. You do not need a
TreasuryDirect account to do this. For
more information, see the Form 8888 instructions.

Why Use Direct Deposit?

Line 74a

deposit than you do by check.
• Payment is more secure. There is no
check that can get lost or stolen.
• It is more convenient. You do not
have to make a trip to the bank to deposit
your check.
• It saves tax dollars. It costs the government less to refund by direct deposit.

You cannot file Form 8888 to split your
refund into more than one account or buy
paper series I savings bonds if Form 8379 is
filed with your return.

The account number can be up to 17 characters (both numbers and letters). Include
hyphens but omit spaces and special symbols. Enter the number from left to right
and leave any unused boxes blank. On the
sample check below, the account number is
20202086. Do not include the check number.
If the direct deposit to your account(s) is
different from the amount you expected,
you will receive an explanation in the mail
about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit
Request May Be Rejected
If any of the following apply, your direct
deposit request will be rejected and a check
will be sent instead.
• Any numbers or letters on lines 74b
through 74d are crossed out or whited out.

Sample Check—Lines 74b Through 74d

1234

TONY MAPLE
JENNIFER MAPLE
123 Pear Lane
Anyplace, GA 00000

E

15-0000/0000

PAY TO THE
ORDER OF

$

ANYPLACE BANK
Anyplace, GA 00000

Routing
number

Account
number

(line 74b)

(line 74d)

For

"’86". 1234

|:250250025|:202020

DOLLARS

Do not include
the check number.

䊲

it) directly deposited to a traditional IRA,
Roth IRA, or SEP-IRA, but not a SIMPLE
IRA. You must establish the IRA at a bank
or other financial institution before you request direct deposit. Make sure your direct
deposit will be accepted. You must also
notify the trustee or custodian of your account of the year to which the deposit is to
be applied (unless the trustee or custodian
will not accept a deposit for 2010). If you
do not, the trustee or custodian can assume
the deposit is for the year during which you
are filing the return. For example, if you
file your 2010 return during 2011 and do
not notify the trustee or custodian in advance, the trustee or custodian can assume
the deposit to your IRA is for 2011. If you
designate your deposit to be for 2010, you
must verify that the deposit was actually
made to the account by the due date of the
return (without regard to extensions). If the
deposit is not made by that date, the deposit

Line 74d

PL

IRA. You can have your refund (or part of

Check the appropriate box for the type of
account. Do not check more than one box.
If the deposit is to an account such as an
IRA, health savings account, brokerage account, or other similar account, ask your
financial institution whether you should
check the “Checking” or “Savings” box.
You must check the correct box to ensure
your deposit is accepted. For a
TreasuryDirect online account, check the
“Savings” box.

M

!

The routing number must be nine digits.
The first two digits must be 01 through 12
or 21 through 32. On the sample check
below, the routing number is 250250025.
Tony and Jennifer Maple would use that
routing number unless their financial institution instructed them to use a different
routing number for direct deposits.

SA

If you file a joint return and
check the box on line 74a and
attach Form 8888 or fill in lines
CAUTION
74b through 74d, your spouse
may get at least part of the refund.

Line 74b

Line 74c

䊲

• You get your refund faster by direct

Ask your financial institution for the
correct routing number to enter on line 74b
if:
• The routing number on a deposit slip
is different from the routing number on
your checks,
• Your deposit is to a savings account
that does not allow you to write checks, or
• Your checks state they are payable
through a financial institution different
from the one at which you have your checking account.

The routing and account numbers may be in different places on your check.
CAUTION

Need more information or forms? See page 93.

- 70 -

2010 Form 1040 — Lines 74d Through 77

• Your financial institution(s) will not
allow a joint refund to be deposited to an
individual account. The IRS is not responsible if a financial institution rejects a direct
deposit.
• You request a deposit of your refund
to an account that is not in your name (such
as your tax preparer’s own account).
• You file your 2010 return after December 31, 2011.
The IRS is not responsible for a
lost refund if you enter the
wrong account information.
CAUTION
Check with your financial institution to get the correct routing and account
numbers and to make sure your direct deposit will be accepted.

!

Line 75
Applied to Your 2011
Estimated Tax
Enter on line 75 the amount, if any, of the
overpayment on line 73 you want applied
to your 2011 estimated tax. We will apply
this amount to your account unless you include a statement requesting us to apply it
to your spouse’s account. Include your
spouse’s social security number in the
statement.

!

CAUTION

This election to apply part or all
of the amount overpaid to your
2011 estimated tax cannot be
changed later.

Amount You Owe
IRS e-file offers you the
electronic payment option
of electronic funds withdrawal (EFW).
EFW can be used to pay your current year
balance due and can be used to make up to
four estimated tax payments. If you are filing early, you can schedule your payment
for withdrawal from your account on a future date, up to and including April 18,
2011. If you file your return after April 18,
2011, you can include interest and penalty
in your payment. Visit www.irs.gov/e-pay
for details.
You can also pay using EFTPS, a free
tax payment system that allows you to
make payments online or by phone. For
more information or details on enrolling,
visit www.irs.gov/e-pay or www.eftps.gov
or call EFTPS’ Customer Service at
1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

Line 76
Amount You Owe
To save interest and penalties,
pay your taxes in full by April
18, 2011. You do not have to
pay if line 76 is under $1.
Include any estimated tax penalty from
line 77 in the amount you enter on line 76.
You can pay by check, money order, or
credit or debit card. Do not include any
estimated tax payment for 2011 in this payment. Instead, make the estimated tax payment separately.
To pay by check or money order. Make
your check or money order payable to the
“United States Treasury” for the full
amount due. Do not send cash. Do not attach the payment to your return. Write
“2010 Form 1040” and your name, address,
daytime phone number, and social security
number (SSN) on your payment. If you are
filing a joint return, enter the SSN shown
first on your tax return.
To help process your payment, enter the
amount on the right side of the check like
this: $ XXX.XX. Do not use dashes or lines
(for example,
do not enter “$ XXX – ” or
xx
“$ XXX100”).
Then, complete Form 1040-V following
the instructions on that form and enclose it
in the envelope with your tax return and
payment. Although you do not have to use
Form 1040-V, doing so allows us to process your payment more accurately and efficiently.
To pay by credit or debit card. For information on paying your taxes with a credit
or debit card, go to www.irs.gov/e-pay.

TIP

You may need to (a) increase
the amount of income tax withheld from your pay by filing a
new Form W-4, (b) increase the
tax withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2011. See Income
Tax Withholding and Estimated Tax Payments for 2011 on page 87.
What If You Cannot Pay?
If you cannot pay the full amount shown on
line 76 when you file, you can ask for:
• An installment agreement, or
• An extension of time to pay.
Installment agreement. Under an installment agreement, you can pay all or part of
the tax you owe in monthly installments.
Generally, you can have up to 60 months to
pay. However, even if your request to pay
in installments is granted, you will be
charged interest and may be charged a late
payment penalty on the tax not paid by
April 18, 2011. You must also pay a fee. To
limit the interest and penalty charges, pay
as much of the tax as possible when you
file. But before requesting an installment
agreement, you should consider other less
costly alternatives, such as a bank loan or
credit card payment.

TIP

- 71 -

To ask for an installment agreement,
you can apply online or use Form 9465. To
apply online, go to IRS.gov, click on “I
Need To” and select “Set Up a Payment
Agreement.” If you use Form 9465, you
should receive a response to your request to
make installment payments within 30 days.
But if you file your return after March 31, it
may take us longer to reply.
Extension of time to pay. If paying the tax
when it is due would cause you an undue
hardship, you can ask for an extension of
time to pay by filing Form 1127 by April
18, 2011. An extension generally will not
be granted for more than 6 months. If you
pay after April 18, 2011, you will be
charged interest on the tax not paid by April
15, 2011. You must pay the tax before the
extension runs out. If you do not, penalties
may be imposed.

Line 77
Estimated Tax Penalty
You may owe this penalty if:
• Line 76 is at least $1,000 and it is
more than 10% of the tax shown on your
return, or
• You did not pay enough estimated tax
by any of the due dates. This is true even if
you are due a refund.
For most people, the “tax shown on your
return” is the amount on your 2010 Form
1040, line 60, minus the total of any
amounts shown on lines 63, 64a, 65, 66, 67,
and 70 and Forms 8828, 4137, 5329 (Parts
III through VIII only), 8801 (line 27 only),
8839, 8885, and 8919. Also subtract from
line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation,
any uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance, any look-back interest due under
section 167(g) or 460(b), and any write-in
tax included on line 60 from Form 8885.
When figuring the amount on line 60, include household employment taxes only if
line 61 is more than zero or you would owe
the penalty even if you did not include
those taxes. But if you entered an amount
on Schedule H, line 7, include the total of
that amount plus the household employment taxes on Form 1040, line 59.
Exception. You will not owe the penalty if
your 2009 tax return was for a tax year of
12 full months and either of the following
applies.
1. You had no tax shown on your 2009
return and you were a U.S. citizen or resident for all of 2009.
2. The total of lines 61, 62, and 69 on
your 2010 return is at least 100% of the tax
shown on your 2009 return (110% of that
amount if you are not a farmer or fisherman, and your adjusted gross income
(AGI) shown on your 2009 return was
more than $150,000 (more than $75,000 if
married filing separately for 2010)). Your
estimated tax payments for 2010 must have

Need more information or forms? See page 93.

2010 Form 1040 — Line 77
been made on time and for the required
amount.
For most people, the “tax shown on your
2009 return” is the amount on your 2009
Form 1040, line 60, minus the total of any
amounts shown on lines 63, 64a, 65, 66,
and 67 and Forms 8828, 4137, 4136, 5329
(Parts III through VIII only), 8801 (line 29
only), 8885, and 8919. Also subtract from
line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation,
any uncollected social security and Medicare or RRTA tax on tips or group-term life
insurance, any look-back interest due under
section 167(g) or 460(b), and any write-in
tax included on line 60 from Form 8885.
When figuring the amount on line 60, include household employment taxes only if
line 61 is more than zero or you would have
owed the estimated tax penalty for 2009
even if you did not include those taxes. But
if you entered an amount on your 2009
Schedule H, line 7, include the total of that
amount plus the household employment
taxes on your 2009 Form 1040, line 59.

Figuring the Penalty
If the Exception on page 71 does not apply

and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers
and fishermen) to find out if you owe the
penalty. If you do, you can use the form to
figure the amount.
Enter any penalty on line 77. Add the
penalty to any tax due and enter the total on
line 76.
However, if you have an overpayment
on line 73, subtract the penalty from the
amount you would otherwise enter on line
74a or line 75. Lines 74a, 75, and 77 must
equal line 73.
If the penalty is more than the overpayment on line 73, enter -0- on lines 74a and
75. Then subtract line 73 from line 77 and
enter the result on line 76.
Do not file Form 2210 with your return
unless Form 2210 indicates that you must
do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line 77
blank and the IRS will figure
the penalty and send you a bill.
We will not charge you interest on the penalty if you pay by the date specified on the
bill. If your income varied during the year,
the annualized income installment method
may reduce the amount of your penalty.
But you must file Form 2210 because the
IRS cannot figure your penalty under this
method. See the Instructions for Form 2210
for other situations in which you may be
able to lower your penalty by filing Form
2210.

TIP

Third Party Designee
If you want to allow your preparer, a friend,
a family member, or any other person you
choose to discuss your 2010 tax return with

the IRS, check the “Yes” box in the “Third
Party Designee” area of your return. Also,
enter the designee’s name, phone number,
and any five digits the designee chooses as
his or her personal identification number
(PIN).
If you check the “Yes” box, you, and
your spouse if filing a joint return, are authorizing the IRS to call the designee to
answer any questions that may arise during
the processing of your return. You are also
authorizing the designee to:
• Give the IRS any information that is
missing from your return,
• Call the IRS for information about the
processing of your return or the status of
your refund or payment(s),
• Receive copies of notices or transcripts related to your return, upon request,
and
• Respond to certain IRS notices about
math errors, offsets, and return preparation.
You are not authorizing the designee to
receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the
IRS. If you want to expand the designee’s
authorization, see Pub. 947.
The authorization will automatically
end no later than the due date (without regard to extensions) for filing your 2011 tax
return. This is April 17, 2012, for most
people. If you wish to revoke the authorization before it ends, see Pub. 947.

Sign Your Return
Form 1040 is not considered a valid return
unless you sign it. If you are filing a joint
return, your spouse must also sign. If your
spouse cannot sign the return, see Pub. 501.
Be sure to date your return and enter your
occupation(s). If you have someone prepare your return, you are still responsible
for the correctness of the return. If your
return is signed by a representative for you,
you must have a power of attorney attached
that specifically authorizes the representative to sign your return. To do this, you can
use Form 2848. If you are filing a joint
return as a surviving spouse, see Death of a
Taxpayer on page 88.

Child’s Return
If your child cannot sign the return, either
parent can sign the child’s name in the
space provided. Then, enter “By (your signature), parent for minor child.”

Daytime Phone Number
Providing your daytime phone number may
help speed the processing of your return.
We may have questions about items on
your return, such as the earned income
credit, credit for child and dependent care
expenses, etc. If you answer our questions
over the phone, we may be able to continue
processing your return without mailing you
a letter. If you are filing a joint return, you

Need more information or forms? See page 93.

- 72 -

can enter either your or your spouse’s daytime phone number.

Paid Preparer Must Sign
Your Return
Generally, anyone you pay to prepare your
return must sign it and include their
Preparer Tax Identification Number
(PTIN) in the space provided. The preparer
must give you a copy of the return for your
records. Someone who prepares your return
but does not charge you should not sign
your return.

Electronic Return
Signatures!
To file your return electronically, you must
sign the return electronically using a personal identification number (PIN). If you
are filing online using software, you must
use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can
use a Self-Select PIN or a Practitioner PIN.
Self-Select PIN. The Self-Select PIN

method allows you to create your own PIN.
If you are married filing jointly, you and
your spouse will each need to create a PIN
and enter these PINs as your electronic signatures.
A PIN is any combination of five digits
you choose except five zeros. If you use a
PIN, there is nothing to sign and nothing to
mail — not even your Forms W-2.
To verify your identity, you will be
prompted to enter your adjusted gross income (AGI) from your originally filed
2009 federal income tax return, if applicable. Do not use your AGI from an amended
return (Form 1040X) or a math error correction made by IRS. AGI is the amount
shown on your 2009 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ,
line 4. If you do not have your 2009 income
tax return, call the IRS at 1-800-908-9946
to get a free transcript of your return. (If
you filed electronically last year, you may
use your prior year PIN to verify your identity instead of your prior year AGI. The
prior year PIN is the five digit PIN you
used to electronically sign your 2009 return.) You will also be prompted to enter
your date of birth (DOB). Make sure your
DOB is accurate and matches the information on record with the Social Security Administration by checking your annual
social security statement.

!

CAUTION

You cannot use the Self-Select
PIN method if you are a
first-time filer under age 16 at
the end of 2010.

If you cannot locate your prior
year AGI or prior year PIN, use
the Electronic Filing PIN Request. This can be found at
IRS.gov. Click on “Electronic Filing PIN
Request” under “Online Services.” Or you
can call 1-866-704-7388.

TIP

Practitioner PIN. The Practitioner PIN

method allows you to authorize your tax
practitioner to enter or generate your PIN.
The practitioner can provide you with details.
Form 8453. You must send in a paper
Form 8453 if you have to attach certain
forms or other documents that cannot be
electronically filed. For details, see Form
8453.

Assemble Your Return
Assemble any schedules and forms behind
Form 1040 in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have
supporting statements, arrange them in the
same order as the schedules or forms they
support and attach them last. Do not attach

- 73 -

correspondence or other items unless required to do so. Attach a copy of Forms
W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a corrected
Form W-2), attach a copy of your original
Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front
of Form 1040 if tax was withheld.

Need more information or forms? See page 93.

2010
Tax Table
If line 43
(taxable
income) is —
At
least

But
less
than

0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975

See the instructions for line 44 on page 35 to
see if you must use the Tax Table below to
figure your tax.

!

CAUTION

If line 43
(taxable
income) is —

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000

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

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

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

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

1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

101
104
106
109
111
114
116
119
121
124
126
129

1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275

At
least

Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they
find the $25,300 – 25,350 taxable income line. Next, they find
the column for married filing jointly and read down the
column. The amount shown where the taxable income line
and filing status column meet is $2,961. This is the tax
amount they should enter on Form 1040, line 44.

And you are —
Single

Sample Table

At
least

But
less
than

1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
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

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

1,325
1,350
1,375
1,400
1,425
1,450
1,475
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

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

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

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

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

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
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700

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

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

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

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

2,000
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
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675

* This column must also be used by a qualifying widow(er).

25,250
25,300
25,350
25,400

Single Married
filing
jointly
*

3,365
3,373
3,380
3,388

If line 43
(taxable
income) is —

And you are —
Single

25,200
25,250
25,300
25,350

But
less
than

At
least

But
less
than

2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975

Married
filing
separately

Head
of a
household

Your tax is—
2,946 3,365
2,954 3,373
2,961 3,380
2,969 3,388

3,186
3,194
3,201
3,209

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498

3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950

4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950

(Continued on next page)

- 74 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950

6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

803
808
813
818
823
828
833
838
845
853
860
868
875
883
890
898
905
913
920
928

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000

11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950

11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000

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

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198

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

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,199

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

1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298

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

1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349

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

1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398

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

1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499

12,000
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

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

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

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950

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

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

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

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950

10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950

At
least

And you are —

11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000

9,000

7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950

But
less
than

And you are —

8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000

6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950

At
least

If line 43
(taxable
income) is —

12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000

13,000

* This column must also be used by a qualifying widow(er).

13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000

(Continued on next page)

- 75 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950

14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
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
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000

1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498

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

1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649

16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950

17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000

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

1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,568
1,573
1,578
1,583
1,588
1,593
1,598

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

1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799

18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950

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

1,603
1,608
1,613
1,618
1,623
1,628
1,633
1,638
1,643
1,648
1,653
1,658
1,663
1,668
1,673
1,679
1,686
1,694
1,701
1,709

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

1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950

18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000

1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859

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

1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950

20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000

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

2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309

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

2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549

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

2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459

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

2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699

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

2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609

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

2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849

21,000
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

1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009

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

2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249

21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950

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

2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159

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

2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399

22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000

At
least

And you are —

20,000
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

18,000

16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950

But
less
than

17,000
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

15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950

At
least

If line 43
(taxable
income) is —

And you are —

21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000

22,000

* This column must also be used by a qualifying widow(er).

22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000

(Continued on next page)

- 76 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950

23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
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
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000

2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759

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

2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999

25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950

26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000

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

2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909

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

3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149

27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950

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

2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059

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

3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950

27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000

3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209

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

3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950

29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000

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

3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659

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

3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899

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

3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809

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

3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049

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

3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959

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

4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199

30,000
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

3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359

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

3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599

30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950

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

3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509

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

3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749

31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000

At
least

And you are —

29,000
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

27,000

25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950

But
less
than

And you are —

26,000
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

24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950

At
least

If line 43
(taxable
income) is —

30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000

31,000

* This column must also be used by a qualifying widow(er).

31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000

(Continued on next page)

- 77 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950

32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
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
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000

3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109

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

4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349

34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950

35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000

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

4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259

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

4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499

36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950

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

4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409

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

4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950

36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000

4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559

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

4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950

38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000

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

4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009

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

5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159
5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249

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

5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159

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

5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309
5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399

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

5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309

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

5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459
5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549

39,000
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

4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709

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

4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859
4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949

39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950

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

4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859

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

4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009
5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099

40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000

At
least

And you are —

38,000
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

36,000

34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950

But
less
than

35,000
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

33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950

At
least

If line 43
(taxable
income) is —

And you are —

39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000

40,000

* This column must also be used by a qualifying widow(er).

40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000

(Continued on next page)

- 78 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950

41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000

42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000

5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459

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

5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609
5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699

43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950

44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000

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

5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549
5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609

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

5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759
5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841
5,849

45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950

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

5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691
5,699
5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759

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

5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909
5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991
5,999

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950

45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000

5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841
5,849
5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909

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

6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059
6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141
6,149

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950

47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000

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
8,175

6,216
6,224
6,231
6,239
6,246
6,254
6,261
6,269
6,276
6,284
6,291
6,299
6,306
6,314
6,321
6,329
6,336
6,344
6,351
6,359

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
8,175

6,604
6,616
6,629
6,641
6,654
6,666
6,679
6,691
6,704
6,716
6,729
6,741
6,754
6,766
6,779
6,791
6,804
6,816
6,829
6,841

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

6,366
6,374
6,381
6,389
6,396
6,404
6,411
6,419
6,426
6,434
6,441
6,449
6,456
6,464
6,471
6,479
6,486
6,494
6,501
6,509

8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
8,350
8,363
8,375
8,388
8,400
8,413
8,425

6,854
6,866
6,879
6,891
6,904
6,916
6,929
6,941
6,954
6,966
6,979
6,991
7,004
7,016
7,029
7,041
7,054
7,066
7,079
7,091

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

6,516
6,524
6,531
6,539
6,546
6,554
6,561
6,569
6,576
6,584
6,591
6,599
6,606
6,614
6,621
6,629
6,636
6,644
6,651
6,659

8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
8,600
8,613
8,625
8,638
8,650
8,663
8,675

7,104
7,116
7,129
7,141
7,154
7,166
7,179
7,191
7,204
7,216
7,229
7,241
7,254
7,266
7,279
7,291
7,304
7,316
7,329
7,341

48,000
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

5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991
5,999
6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059

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

6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209
6,216
6,224
6,231
6,241
6,254
6,266
6,279
6,291
6,304
6,316
6,329
6,341

48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950

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

6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141
6,149
6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209

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

6,354
6,366
6,379
6,391
6,404
6,416
6,429
6,441
6,454
6,466
6,479
6,491
6,504
6,516
6,529
6,541
6,554
6,566
6,579
6,591

49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000

At
least

And you are —

47,000
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

45,000

43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950

But
less
than

And you are —

44,000
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

42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950

At
least

If line 43
(taxable
income) is —

48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000

49,000

* This column must also be used by a qualifying widow(er).

49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000

(Continued on next page)

- 79 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950

50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000

51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000

6,666
6,674
6,681
6,689
6,696
6,704
6,711
6,719
6,726
6,734
6,741
6,749
6,756
6,764
6,771
6,779
6,786
6,794
6,801
6,809

8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

7,354
7,366
7,379
7,391
7,404
7,416
7,429
7,441
7,454
7,466
7,479
7,491
7,504
7,516
7,529
7,541
7,554
7,566
7,579
7,591

52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950

53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

6,816
6,824
6,831
6,839
6,846
6,854
6,861
6,869
6,876
6,884
6,891
6,899
6,906
6,914
6,921
6,929
6,936
6,944
6,951
6,959

8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
9,100
9,113
9,125
9,138
9,150
9,163
9,175

7,604
7,616
7,629
7,641
7,654
7,666
7,679
7,691
7,704
7,716
7,729
7,741
7,754
7,766
7,779
7,791
7,804
7,816
7,829
7,841

54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

6,966
6,974
6,981
6,989
6,996
7,004
7,011
7,019
7,026
7,034
7,041
7,049
7,056
7,064
7,071
7,079
7,086
7,094
7,101
7,109

9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
9,350
9,363
9,375
9,388
9,400
9,413
9,425

7,854
7,866
7,879
7,891
7,904
7,916
7,929
7,941
7,954
7,966
7,979
7,991
8,004
8,016
8,029
8,041
8,054
8,066
8,079
8,091

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950

54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000

7,116
7,124
7,131
7,139
7,146
7,154
7,161
7,169
7,176
7,184
7,191
7,199
7,206
7,214
7,221
7,229
7,236
7,244
7,251
7,259

9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

8,104
8,116
8,129
8,141
8,154
8,166
8,179
8,191
8,204
8,216
8,229
8,241
8,254
8,266
8,279
8,291
8,304
8,316
8,329
8,341

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950

56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

7,566
7,574
7,581
7,589
7,596
7,604
7,611
7,619
7,626
7,634
7,641
7,649
7,656
7,664
7,671
7,679
7,686
7,694
7,701
7,709

10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
10,350
10,363
10,375
10,388
10,400
10,413
10,425

8,854
8,866
8,879
8,891
8,904
8,916
8,929
8,941
8,954
8,966
8,979
8,991
9,004
9,016
9,029
9,041
9,054
9,066
9,079
9,091

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

7,716
7,724
7,731
7,739
7,746
7,754
7,761
7,769
7,776
7,784
7,791
7,799
7,806
7,814
7,821
7,829
7,836
7,844
7,851
7,859

10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
10,600
10,613
10,625
10,638
10,650
10,663
10,675

9,104
9,116
9,129
9,141
9,154
9,166
9,179
9,191
9,204
9,216
9,229
9,241
9,254
9,266
9,279
9,291
9,304
9,316
9,329
9,341

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

7,866
7,874
7,881
7,889
7,896
7,904
7,911
7,919
7,926
7,934
7,941
7,949
7,956
7,964
7,971
7,979
7,986
7,994
8,001
8,009

10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
10,850
10,863
10,875
10,888
10,900
10,913
10,925

9,354
9,366
9,379
9,391
9,404
9,416
9,429
9,441
9,454
9,466
9,479
9,491
9,504
9,516
9,529
9,541
9,554
9,566
9,579
9,591

57,000
9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

7,266
7,274
7,281
7,289
7,296
7,304
7,311
7,319
7,326
7,334
7,341
7,349
7,356
7,364
7,371
7,379
7,386
7,394
7,401
7,409

9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
9,850
9,863
9,875
9,888
9,900
9,913
9,925

8,354
8,366
8,379
8,391
8,404
8,416
8,429
8,441
8,454
8,466
8,479
8,491
8,504
8,516
8,529
8,541
8,554
8,566
8,579
8,591

57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

7,416
7,424
7,431
7,439
7,446
7,454
7,461
7,469
7,476
7,484
7,491
7,499
7,506
7,514
7,521
7,529
7,536
7,544
7,551
7,559

9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
10,100
10,113
10,125
10,138
10,150
10,163
10,175

8,604
8,616
8,629
8,641
8,654
8,666
8,679
8,691
8,704
8,716
8,729
8,741
8,754
8,766
8,779
8,791
8,804
8,816
8,829
8,841

58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000

At
least

And you are —

56,000
9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
9,600
9,613
9,625
9,638
9,650
9,663
9,675

54,000

52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950

But
less
than

53,000
8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
8,850
8,863
8,875
8,888
8,900
8,913
8,925

51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950

At
least

If line 43
(taxable
income) is —

And you are —

57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000

58,000

* This column must also be used by a qualifying widow(er).

58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000

(Continued on next page)

- 80 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950

59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000

60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000

8,016
8,024
8,031
8,039
8,046
8,054
8,061
8,069
8,076
8,084
8,091
8,099
8,106
8,114
8,121
8,129
8,136
8,144
8,151
8,159

10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

9,604
9,616
9,629
9,641
9,654
9,666
9,679
9,691
9,704
9,716
9,729
9,741
9,754
9,766
9,779
9,791
9,804
9,816
9,829
9,841

61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950

62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000

10,354
10,366
10,379
10,391
10,404
10,416
10,429
10,441
10,454
10,466
10,479
10,491
10,504
10,516
10,529
10,541
10,554
10,566
10,579
10,591

65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

8,166
8,174
8,181
8,189
8,196
8,204
8,211
8,219
8,226
8,234
8,241
8,249
8,256
8,264
8,271
8,279
8,286
8,294
8,301
8,309

11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
11,350
11,363
11,375
11,388
11,400
11,413
11,425

9,854
9,866
9,879
9,891
9,904
9,916
9,929
9,941
9,954
9,966
9,979
9,991
10,004
10,016
10,029
10,041
10,054
10,066
10,079
10,091

63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

8,316
8,324
8,331
8,339
8,346
8,354
8,361
8,369
8,376
8,384
8,391
8,399
8,406
8,414
8,421
8,429
8,436
8,444
8,451
8,459

11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
11,600
11,613
11,625
11,638
11,650
11,663
11,675

10,104
10,116
10,129
10,141
10,154
10,166
10,179
10,191
10,204
10,216
10,229
10,241
10,254
10,266
10,279
10,291
10,304
10,316
10,329
10,341

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950

63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000

8,466
8,474
8,481
8,489
8,496
8,504
8,511
8,519
8,526
8,534
8,541
8,549
8,556
8,564
8,571
8,579
8,586
8,594
8,601
8,609

11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

8,916
8,924
8,931
8,939
8,946
8,954
8,961
8,969
8,976
8,984
8,991
8,999
9,006
9,014
9,021
9,029
9,036
9,044
9,051
9,059

12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
12,600
12,613
12,625
12,638
12,650
12,663
12,675

11,104
11,116
11,129
11,141
11,154
11,166
11,179
11,191
11,204
11,216
11,229
11,241
11,254
11,266
11,279
11,291
11,304
11,316
11,329
11,341

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

9,066
9,074
9,081
9,089
9,096
9,104
9,111
9,119
9,126
9,134
9,141
9,149
9,156
9,164
9,171
9,179
9,186
9,194
9,201
9,209

12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
12,850
12,863
12,875
12,888
12,900
12,913
12,925

11,354
11,366
11,379
11,391
11,404
11,416
11,429
11,441
11,454
11,466
11,479
11,491
11,504
11,516
11,529
11,541
11,554
11,566
11,579
11,591

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

9,216
9,224
9,231
9,239
9,246
9,254
9,261
9,269
9,276
9,284
9,291
9,299
9,306
9,314
9,321
9,329
9,336
9,344
9,351
9,359

12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
13,100
13,113
13,125
13,138
13,150
13,163
13,175

11,604
11,616
11,629
11,641
11,654
11,666
11,679
11,691
11,704
11,716
11,729
11,741
11,754
11,766
11,779
11,791
11,804
11,816
11,829
11,841

66,000
11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

8,616
8,624
8,631
8,639
8,646
8,654
8,661
8,669
8,676
8,684
8,691
8,699
8,706
8,714
8,721
8,729
8,736
8,744
8,751
8,759

11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
12,100
12,113
12,125
12,138
12,150
12,163
12,175

10,604
10,616
10,629
10,641
10,654
10,666
10,679
10,691
10,704
10,716
10,729
10,741
10,754
10,766
10,779
10,791
10,804
10,816
10,829
10,841

66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

8,766
8,774
8,781
8,789
8,796
8,804
8,811
8,819
8,826
8,834
8,841
8,849
8,856
8,864
8,871
8,879
8,886
8,894
8,901
8,909

12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
12,350
12,363
12,375
12,388
12,400
12,413
12,425

10,854
10,866
10,879
10,891
10,904
10,916
10,929
10,941
10,954
10,966
10,979
10,991
11,004
11,016
11,029
11,041
11,054
11,066
11,079
11,091

67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000

But
less
than

And you are —

65,000
11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
11,850
11,863
11,875
11,888
11,900
11,913
11,925

63,000

61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950

But
less
than

And you are —

62,000
10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
11,100
11,113
11,125
11,138
11,150
11,163
11,175

60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950

At
least

If line 43
(taxable
income) is —

66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000

67,000

* This column must also be used by a qualifying widow(er).

67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000

(Continued on next page)

- 81 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

11,854
11,866
11,879
11,891
11,904
11,916
11,929
11,941
11,954
11,966
11,979
11,991
12,004
12,016
12,029
12,041
12,054
12,066
12,079
12,091

71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950

68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950

68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000

69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000

9,369
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606

13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,351
13,365
13,379
13,393
13,407
13,421
13,435

70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000

13,938
13,950
13,963
13,975
13,988
14,000
14,013
14,025
14,038
14,050
14,063
14,075
14,088
14,100
14,113
14,125
14,138
14,150
14,163
14,175

10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356

12,604
12,616
12,629
12,641
12,654
12,666
12,679
12,691
12,704
12,716
12,729
12,741
12,754
12,766
12,779
12,791
12,804
12,816
12,829
12,841

74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950

13,438
13,450
13,463
13,475
13,488
13,500
13,513
13,525
13,538
13,550
13,563
13,575
13,588
13,600
13,613
13,625
13,638
13,650
13,663
13,675

9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856

13,449
13,463
13,477
13,491
13,505
13,519
13,533
13,547
13,561
13,575
13,589
13,603
13,617
13,631
13,645
13,659
13,673
13,687
13,701
13,715

12,104
12,116
12,129
12,141
12,154
12,166
12,179
12,191
12,204
12,216
12,229
12,241
12,254
12,266
12,279
12,291
12,304
12,316
12,329
12,341

72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950

13,688
13,700
13,713
13,725
13,738
13,750
13,763
13,775
13,788
13,800
13,813
13,825
13,838
13,850
13,863
13,875
13,888
13,900
13,913
13,925

9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106

13,729
13,743
13,757
13,771
13,785
13,799
13,813
13,827
13,841
13,855
13,869
13,883
13,897
13,911
13,925
13,939
13,953
13,967
13,981
13,995

12,354
12,366
12,379
12,391
12,404
12,416
12,429
12,441
12,454
12,466
12,479
12,491
12,504
12,516
12,529
12,541
12,554
12,566
12,579
12,591

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950

72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000

14,688
14,700
14,713
14,725
14,738
14,750
14,763
14,775
14,788
14,800
14,813
14,825
14,838
14,850
14,863
14,875
14,888
14,900
14,913
14,925

10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106

14,849
14,863
14,877
14,891
14,905
14,919
14,933
14,947
14,961
14,975
14,989
15,003
15,017
15,031
15,045
15,059
15,073
15,087
15,101
15,115

13,354
13,366
13,379
13,391
13,404
13,416
13,429
13,441
13,454
13,466
13,479
13,491
13,504
13,516
13,529
13,541
13,554
13,566
13,579
13,591

14,938
14,950
14,963
14,975
14,988
15,000
15,013
15,025
15,038
15,050
15,063
15,075
15,088
15,100
15,113
15,125
15,138
15,150
15,163
15,175

11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356

15,129
15,143
15,157
15,171
15,185
15,199
15,213
15,227
15,241
15,255
15,269
15,283
15,297
15,311
15,325
15,339
15,353
15,367
15,381
15,395

13,604
13,616
13,629
13,641
13,654
13,666
13,679
13,691
13,704
13,716
13,729
13,741
13,754
13,766
13,779
13,791
13,804
13,816
13,829
13,841

15,188
15,200
15,213
15,225
15,238
15,250
15,263
15,275
15,288
15,300
15,313
15,325
15,338
15,350
15,363
15,375
15,388
15,400
15,413
15,425

11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606

15,409
15,423
15,437
15,451
15,465
15,479
15,493
15,507
15,521
15,535
15,549
15,563
15,577
15,591
15,605
15,619
15,633
15,647
15,661
15,675

13,854
13,866
13,879
13,891
13,904
13,916
13,929
13,941
13,954
13,966
13,979
13,991
14,004
14,016
14,029
14,041
14,054
14,066
14,079
14,091

75,000
14,188
14,200
14,213
14,225
14,238
14,250
14,263
14,275
14,288
14,300
14,313
14,325
14,338
14,350
14,363
14,375
14,388
14,400
14,413
14,425

10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606

14,289
14,303
14,317
14,331
14,345
14,359
14,373
14,387
14,401
14,415
14,429
14,443
14,457
14,471
14,485
14,499
14,513
14,527
14,541
14,555

12,854
12,866
12,879
12,891
12,904
12,916
12,929
12,941
12,954
12,966
12,979
12,991
13,004
13,016
13,029
13,041
13,054
13,066
13,079
13,091

75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950

14,438
14,450
14,463
14,475
14,488
14,500
14,513
14,525
14,538
14,550
14,563
14,575
14,588
14,600
14,613
14,625
14,638
14,650
14,663
14,675

10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856

14,569
14,583
14,597
14,611
14,625
14,639
14,653
14,667
14,681
14,695
14,709
14,723
14,737
14,751
14,765
14,779
14,793
14,807
14,821
14,835

13,104
13,116
13,129
13,141
13,154
13,166
13,179
13,191
13,204
13,216
13,229
13,241
13,254
13,266
13,279
13,291
13,304
13,316
13,329
13,341

76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000

But
less
than

And you are —

74,000
14,009
14,023
14,037
14,051
14,065
14,079
14,093
14,107
14,121
14,135
14,149
14,163
14,177
14,191
14,205
14,219
14,233
14,247
14,261
14,275

72,000

70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950

Single

71,000
13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
13,350
13,363
13,375
13,388
13,400
13,413
13,425

69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950

But
less
than

If line 43
(taxable
income) is —

And you are —

75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000

76,000

* This column must also be used by a qualifying widow(er).

76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000

(Continued on next page)

- 82 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

15,438
15,450
15,463
15,475
15,488
15,500
15,513
15,525
15,538
15,550
15,563
15,575
15,588
15,600
15,613
15,625
15,638
15,650
15,663
15,675

11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856

14,104
14,116
14,129
14,141
14,154
14,166
14,179
14,191
14,204
14,216
14,229
14,241
14,254
14,266
14,279
14,291
14,304
14,316
14,329
14,341

80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950

77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950

77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000

78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000

79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000

16,188
16,200
16,213
16,225
16,238
16,250
16,263
16,275
16,288
16,300
16,313
16,325
16,338
16,350
16,363
16,375
16,388
16,400
16,413
16,425

12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606

14,854
14,866
14,879
14,891
14,904
14,916
14,929
14,941
14,954
14,966
14,979
14,991
15,004
15,016
15,029
15,041
15,054
15,066
15,079
15,091

83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950

15,688
15,700
15,713
15,725
15,738
15,750
15,763
15,775
15,788
15,800
15,813
15,825
15,838
15,850
15,863
15,875
15,888
15,900
15,913
15,925

11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106

15,969
15,983
15,997
16,011
16,025
16,039
16,053
16,067
16,081
16,095
16,109
16,123
16,137
16,151
16,165
16,179
16,193
16,207
16,221
16,235

14,354
14,366
14,379
14,391
14,404
14,416
14,429
14,441
14,454
14,466
14,479
14,491
14,504
14,516
14,529
14,541
14,554
14,566
14,579
14,591

81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950

15,938
15,950
15,963
15,975
15,988
16,000
16,013
16,025
16,038
16,050
16,063
16,075
16,088
16,100
16,113
16,125
16,138
16,150
16,163
16,175

12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356

16,249
16,263
16,277
16,291
16,305
16,319
16,333
16,347
16,361
16,375
16,389
16,403
16,417
16,431
16,445
16,459
16,473
16,487
16,501
16,515

14,604
14,616
14,629
14,641
14,654
14,666
14,679
14,691
14,704
14,716
14,729
14,741
14,754
14,766
14,779
14,791
14,804
14,816
14,829
14,841

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950

81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000

16,956
16,970
16,984
16,998
17,012
17,026
17,040
17,054
17,068
17,082
17,096
17,110
17,124
17,138
17,152
17,166
17,180
17,194
17,208
17,222

13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356

17,369
17,383
17,397
17,411
17,425
17,439
17,453
17,467
17,481
17,495
17,509
17,523
17,537
17,551
17,565
17,579
17,593
17,607
17,621
17,635

15,604
15,616
15,629
15,641
15,654
15,666
15,679
15,691
15,704
15,716
15,729
15,741
15,754
15,766
15,779
15,791
15,804
15,816
15,829
15,841

17,236
17,250
17,264
17,278
17,292
17,306
17,320
17,334
17,348
17,362
17,376
17,390
17,404
17,418
17,432
17,446
17,460
17,474
17,488
17,502

13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606

17,649
17,663
17,677
17,691
17,705
17,719
17,733
17,747
17,761
17,775
17,789
17,803
17,817
17,831
17,845
17,859
17,873
17,887
17,901
17,915

15,854
15,866
15,879
15,891
15,904
15,916
15,929
15,941
15,954
15,966
15,979
15,991
16,004
16,016
16,029
16,041
16,054
16,066
16,079
16,091

17,516
17,530
17,544
17,558
17,572
17,586
17,600
17,614
17,628
17,642
17,656
17,670
17,684
17,698
17,712
17,726
17,740
17,754
17,768
17,782

13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856

17,929
17,943
17,957
17,971
17,985
17,999
18,013
18,027
18,041
18,055
18,069
18,083
18,097
18,111
18,125
18,139
18,153
18,167
18,181
18,195

16,104
16,116
16,129
16,141
16,154
16,166
16,179
16,191
16,204
16,216
16,229
16,241
16,254
16,266
16,279
16,291
16,304
16,316
16,329
16,341

84,000
16,438
16,450
16,463
16,475
16,488
16,500
16,513
16,525
16,538
16,550
16,563
16,575
16,588
16,600
16,613
16,625
16,638
16,650
16,663
16,675

12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856

16,809
16,823
16,837
16,851
16,865
16,879
16,893
16,907
16,921
16,935
16,949
16,963
16,977
16,991
17,005
17,019
17,033
17,047
17,061
17,075

15,104
15,116
15,129
15,141
15,154
15,166
15,179
15,191
15,204
15,216
15,229
15,241
15,254
15,266
15,279
15,291
15,304
15,316
15,329
15,341

84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950

16,688
16,700
16,713
16,725
16,738
16,750
16,763
16,775
16,788
16,802
16,816
16,830
16,844
16,858
16,872
16,886
16,900
16,914
16,928
16,942

12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106

17,089
17,103
17,117
17,131
17,145
17,159
17,173
17,187
17,201
17,215
17,229
17,243
17,257
17,271
17,285
17,299
17,313
17,327
17,341
17,355

15,354
15,366
15,379
15,391
15,404
15,416
15,429
15,441
15,454
15,466
15,479
15,491
15,504
15,516
15,529
15,541
15,554
15,566
15,579
15,591

85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000

But
less
than

And you are —

83,000
16,529
16,543
16,557
16,571
16,585
16,599
16,613
16,627
16,641
16,655
16,669
16,683
16,697
16,711
16,725
16,739
16,753
16,767
16,781
16,795

81,000

79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950

And you are —

80,000
15,689
15,703
15,717
15,731
15,745
15,759
15,773
15,787
15,801
15,815
15,829
15,843
15,857
15,871
15,885
15,899
15,913
15,927
15,941
15,955

78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950

But
less
than

If line 43
(taxable
income) is —

84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000

85,000

* This column must also be used by a qualifying widow(er).

85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000

(Continued on next page)

- 83 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

17,796
17,810
17,824
17,838
17,852
17,866
17,880
17,894
17,908
17,922
17,936
17,950
17,964
17,978
17,992
18,006
18,020
18,034
18,048
18,062

13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106

16,354
16,366
16,379
16,391
16,404
16,416
16,429
16,441
16,454
16,466
16,479
16,491
16,504
16,516
16,529
16,541
16,554
16,566
16,579
16,591

89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950

86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950

86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000

87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000

88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000

18,636
18,650
18,664
18,678
18,692
18,706
18,720
18,734
18,748
18,762
18,776
18,790
18,804
18,818
18,832
18,846
18,860
18,874
18,888
18,902

14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856

17,104
17,116
17,129
17,141
17,154
17,166
17,179
17,191
17,204
17,216
17,229
17,241
17,254
17,266
17,279
17,291
17,304
17,316
17,329
17,341

92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950

18,076
18,090
18,104
18,118
18,132
18,146
18,160
18,174
18,188
18,202
18,216
18,230
18,244
18,258
18,272
18,286
18,300
18,314
18,328
18,342

14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356

18,489
18,503
18,517
18,531
18,545
18,559
18,573
18,587
18,601
18,615
18,629
18,643
18,657
18,671
18,685
18,699
18,713
18,727
18,741
18,755

16,604
16,616
16,629
16,641
16,654
16,666
16,679
16,691
16,704
16,716
16,729
16,741
16,754
16,766
16,779
16,791
16,804
16,816
16,829
16,841

90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950

18,356
18,370
18,384
18,398
18,412
18,426
18,440
18,454
18,468
18,482
18,496
18,510
18,524
18,538
18,552
18,566
18,580
18,594
18,608
18,622

14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606

18,769
18,783
18,797
18,811
18,825
18,839
18,853
18,867
18,881
18,895
18,909
18,923
18,937
18,951
18,965
18,979
18,993
19,007
19,021
19,035

16,854
16,866
16,879
16,891
16,904
16,916
16,929
16,941
16,954
16,966
16,979
16,991
17,004
17,016
17,029
17,041
17,054
17,066
17,079
17,091

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950

90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000

19,476
19,490
19,504
19,518
19,532
19,546
19,560
19,574
19,588
19,602
19,616
19,630
19,644
19,658
19,672
19,686
19,700
19,714
19,728
19,742

15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606

19,889
19,903
19,917
19,931
19,945
19,959
19,973
19,987
20,001
20,015
20,029
20,043
20,057
20,071
20,085
20,099
20,113
20,127
20,141
20,155

17,854
17,866
17,879
17,891
17,904
17,916
17,929
17,941
17,954
17,966
17,979
17,991
18,004
18,016
18,029
18,041
18,054
18,066
18,079
18,091

19,756
19,770
19,784
19,798
19,812
19,826
19,840
19,854
19,868
19,882
19,896
19,910
19,924
19,938
19,952
19,966
19,980
19,994
20,008
20,022

15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856

20,169
20,183
20,197
20,211
20,225
20,239
20,253
20,267
20,281
20,295
20,309
20,323
20,337
20,351
20,365
20,379
20,393
20,407
20,421
20,435

18,104
18,116
18,129
18,141
18,154
18,166
18,179
18,191
18,204
18,216
18,229
18,241
18,254
18,266
18,279
18,291
18,304
18,316
18,329
18,341

20,036
20,050
20,064
20,078
20,092
20,106
20,120
20,134
20,148
20,162
20,176
20,190
20,204
20,218
20,232
20,246
20,260
20,274
20,288
20,302

15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106

20,449
20,463
20,477
20,491
20,505
20,519
20,533
20,547
20,561
20,575
20,589
20,603
20,617
20,631
20,645
20,659
20,673
20,687
20,701
20,715

18,354
18,366
18,379
18,391
18,404
18,416
18,429
18,441
18,454
18,466
18,479
18,491
18,504
18,516
18,529
18,541
18,554
18,566
18,579
18,591

93,000
18,916
18,930
18,944
18,958
18,972
18,986
19,000
19,014
19,028
19,042
19,056
19,070
19,084
19,098
19,112
19,126
19,140
19,154
19,168
19,182

14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106

19,329
19,343
19,357
19,371
19,385
19,399
19,413
19,427
19,441
19,455
19,469
19,483
19,497
19,511
19,525
19,539
19,553
19,567
19,581
19,595

17,354
17,366
17,379
17,391
17,404
17,416
17,429
17,441
17,454
17,466
17,479
17,491
17,504
17,516
17,529
17,541
17,554
17,566
17,579
17,591

93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950

19,196
19,210
19,224
19,238
19,252
19,266
19,280
19,294
19,308
19,322
19,336
19,350
19,364
19,378
19,392
19,406
19,420
19,434
19,448
19,462

15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356

19,609
19,623
19,637
19,651
19,665
19,679
19,693
19,707
19,721
19,735
19,749
19,763
19,777
19,791
19,805
19,819
19,833
19,847
19,861
19,875

17,604
17,616
17,629
17,641
17,654
17,666
17,679
17,691
17,704
17,716
17,729
17,741
17,754
17,766
17,779
17,791
17,804
17,816
17,829
17,841

94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000

But
less
than

And you are —

92,000
19,049
19,063
19,077
19,091
19,105
19,119
19,133
19,147
19,161
19,175
19,189
19,203
19,217
19,231
19,245
19,259
19,273
19,287
19,301
19,315

90,000

88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950

Single

89,000
18,209
18,223
18,237
18,251
18,265
18,279
18,293
18,307
18,321
18,335
18,349
18,363
18,377
18,391
18,405
18,419
18,433
18,447
18,461
18,475

87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950

But
less
than

If line 43
(taxable
income) is —

And you are —

93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000

94,000

* This column must also be used by a qualifying widow(er).

94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000

(Continued on next page)

- 84 -

2010 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

20,316
20,330
20,344
20,358
20,372
20,386
20,400
20,414
20,428
20,442
20,456
20,470
20,484
20,498
20,512
20,526
20,540
20,554
20,568
20,582

16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356

18,604
18,616
18,629
18,641
18,654
18,666
18,679
18,691
18,704
18,716
18,729
18,741
18,754
18,766
18,779
18,791
18,804
18,816
18,829
18,841

97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950

95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950

95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000

96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

20,876
20,890
20,904
20,918
20,932
20,946
20,960
20,974
20,988
21,002
21,016
21,030
21,044
21,058
21,072
21,086
21,100
21,114
21,128
21,142

16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856

21,289
21,303
21,317
21,331
21,345
21,359
21,373
21,387
21,401
21,415
21,429
21,443
21,457
21,471
21,485
21,499
21,513
21,527
21,541
21,555

19,104
19,116
19,129
19,141
19,154
19,166
19,179
19,191
19,204
19,216
19,229
19,241
19,254
19,266
19,279
19,291
19,304
19,316
19,329
19,341

99,000 99,050
99,050 99,100
99,100 99,150
99,150 99,200
99,200 99,250
99,250 99,300
99,300 99,350
99,350 99,400
99,400 99,450
99,450 99,500
99,500 99,550
99,550 99,600
99,600 99,650
99,650 99,700
99,700 99,750
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000

21,156
21,170
21,184
21,198
21,212
21,226
21,240
21,254
21,268
21,282
21,296
21,310
21,324
21,338
21,352
21,366
21,380
21,394
21,408
21,422

16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106

21,569
21,583
21,597
21,611
21,625
21,639
21,653
21,667
21,681
21,695
21,709
21,723
21,737
21,751
21,765
21,779
21,793
21,807
21,821
21,835

19,354
19,366
19,379
19,391
19,404
19,416
19,429
19,441
19,454
19,466
19,479
19,491
19,504
19,516
19,529
19,541
19,554
19,566
19,579
19,591

97,000
20,729
20,743
20,757
20,771
20,785
20,799
20,813
20,827
20,841
20,855
20,869
20,883
20,897
20,911
20,925
20,939
20,953
20,967
20,981
20,995

96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950

But
less
than

If line 43
(taxable
income) is —

97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000

But
less
than

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

21,436
21,450
21,464
21,478
21,492
21,506
21,520
21,534
21,548
21,562
21,576
21,590
21,604
21,618
21,632
21,646
21,660
21,674
21,688
21,702

17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
17,319
17,331
17,344
17,356

19,604
19,616
19,629
19,641
19,654
19,666
19,679
19,691
19,704
19,716
19,729
19,741
19,754
19,766
19,779
19,791
19,804
19,816
19,829
19,841

99,000

98,000
20,596
20,610
20,624
20,638
20,652
20,666
20,680
20,694
20,708
20,722
20,736
20,750
20,764
20,778
20,792
20,806
20,820
20,834
20,848
20,862

16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606

21,009
21,023
21,037
21,051
21,065
21,079
21,093
21,107
21,121
21,135
21,149
21,163
21,177
21,191
21,205
21,219
21,233
21,247
21,261
21,275

18,854
18,866
18,879
18,891
18,904
18,916
18,929
18,941
18,954
18,966
18,979
18,991
19,004
19,016
19,029
19,041
19,054
19,066
19,079
19,091

98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950

98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000

* This column must also be used by a qualifying widow(er)

- 85 -

$100,000
or over —
use the Tax
Computation
Worksheet
on page 86

21,849
21,863
21,877
21,891
21,905
21,919
21,933
21,947
21,961
21,975
21,989
22,003
22,017
22,031
22,045
22,059
22,073
22,087
22,101
22,115

2010 Tax Computation Worksheet—Line 44

!

See the instructions for line 44 on page 35 to see if you must use the worksheet below to figure your tax.

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and
Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount
from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the
form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.
If line 43 is —

(a)
Enter the amount from line
43

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44

At least $100,000 but not over
$171,850

$

× 28% (.28)

$

$ 6,290.75

$

Over $171,850 but not over
$373,650

$

× 33% (.33)

$

$ 14,883.25

$

Over $373,650

$

× 35% (.35)

$

$22,356.25

$

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.

Taxable income.
If line 43 is —

(a)
Enter the amount from line
43

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44

At least $100,000 but not over
$137,300

$

× 25% (.25)

$

$ 7,637.50

$

Over $137,300 but not over
$209,250

$

× 28% (.28)

$

$ 11,756.50

$

Over $209,250 but not over
$373,650

$

× 33% (.33)

$

$ 22,219.00

$

Over $373,650

$

× 35% (.35)

$

$ 29,692.00

$

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line 43 is —

(a)
Enter the amount from line
43

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44

At least $100,000 but not over
$104,625

$

× 28% (.28)

$

$ 5,878.25

$

Over $104,625 but not over
$186,825

$

× 33% (.33)

$

$ 11,109.50

$

Over $186,825

$

× 35% (.35)

$

$ 14,846.00

$

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line 43 is —

(a)
Enter the amount from line
43

(b)
Multiplication
amount

(c)
Multiply
(a) by (b)

(d)
Subtraction
amount

Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44

At least $100,000 but not over
$117,650

$

× 25% (.25)

$

$ 5,152.50

$

Over $117,650 but not over
$190,550

$

× 28% (.28)

$

$ 8,682.00

$

Over $190,550 but not over
$373,650

$

× 33% (.33)

$

$ 18,209.50

$

Over $373,650

$

× 35% (.35)

$

$ 25,682.50

$

Need more information or forms? See page 93.

- 86 -

General Information
How To Avoid Common
Mistakes
Mistakes can delay your refund or result in
notices being sent to you.
• Make sure you entered the correct
name and social security number (SSN) for
each dependent you claim on line 6c.
Check that each dependent’s name and
SSN agrees with his or her social security
card. For each child under age 17 who is a
qualifying child for the child tax credit,
make sure you checked the box in line 6c,
column (4).
• Check your math, especially for the
child tax credit, earned income credit
(EIC), taxable social security benefits, total
income, itemized deductions or standard
deduction, deduction for exemptions, taxable income, total tax, federal income tax
withheld, and refund or amount you owe.
• Be sure you used the correct method
to figure your tax. See the instructions for
line 44 on page 35.
• Be sure to enter your SSN in the space
provided on page 1 of Form 1040. If you
are married filing a joint or separate return,
also enter your spouse’s SSN. Be sure to
enter your SSN in the space next to your
name. Check that your name and SSN
agree with your social security card.
• Make sure your name and address are
correct. Enter your (and your spouse’s)
name in the same order as shown on your
last return.
• If you live in an apartment, be sure to
include your apartment number in your address.
• If you are taking the standard deduction, see pages 33 and 34 to be sure you
entered the correct amount on line 40.
• If you received capital gain distributions but were not required to file Schedule
D, make sure you checked the box on line
13.
• If you are taking the EIC, be sure you
used the correct column of the EIC Table
for your filing status and the number of
children you have.
• Remember to sign and date Form
1040 and enter your occupation(s).
• Attach your Form(s) W-2 and other
required forms and schedules. Put all forms
and schedules in the proper order. See Assemble Your Return on page 73.
• If you owe tax and are paying by
check or money order, be sure to include all
the required information on your payment.
See the instructions for line 76 on page 71
for details.
• Do not file more than one original return for the same year, even if you have not
gotten your refund or have not heard from

the IRS since you filed. Filing more than
one original return for the same year, or
sending in more than one copy of the same
return (unless we ask you to do so), could
delay your refund.

sation or social security benefits), you can
have tax withheld from those payments by
giving the payer Form W-4V.

You can use the IRS Withholding Calculator at www.irs.gov/
individuals, instead of Pub. 919
or the worksheets included with
Form W-4 or W-4P, to determine whether
you need to have your withholding increased or decreased.

TIP

What Are Your Rights
as a Taxpayer?
You have the right to be treated fairly, professionally, promptly, and courteously by
IRS employees. Our goal at the IRS is to
protect your rights so that you will have the
highest confidence in the integrity, efficiency, and fairness of our tax system. To
ensure that you always receive such treatment, you should know about the many
rights you have at each step of the tax process. For details, see Pub. 1.

Innocent Spouse Relief
Generally, both you and your spouse are
each responsible for paying the full amount
of tax, interest, and penalties on your joint
return. However, you may qualify for relief
from liability for tax on a joint return if (a)
there is an understatement of tax because
your spouse omitted income or claimed
false deductions or credits, (b) you are divorced, separated, or no longer living with
your spouse, or (c) given all the facts and
circumstances, it would not be fair to hold
you liable for the tax. You may also qualify
for relief if you were a married resident of a
community property state but did not file a
joint return and are now liable for an underpaid or understated tax. To request relief, you generally must file Form 8857 no
later than 2 years after the date on which
the IRS first attempted to collect the tax
from you. Do not file Form 8857 with your
Form 1040. For more information, see Pub.
971 and Form 8857 or you can call the
Innocent Spouse office toll-free at
1-866-897-4270.

Income Tax
Withholding and
Estimated Tax
Payments for 2011
If the amount you owe or the amount you
overpaid is large, you may want to file a
new Form W-4 with your employer to
change the amount of income tax withheld
from your 2011 pay. For details on how to
complete Form W-4, see Pub. 919. If you
have pension or annuity income, use Form
W-4P. If you receive certain government
payments (such as unemployment compen-

- 87 -

In general, you do not have to make
estimated tax payments if you expect that
your 2011 Form 1040 will show a tax refund or a tax balance due of less than
$1,000. If your total estimated tax for 2011
is $1,000 or more, see Form 1040-ES. It
has a worksheet you can use to see if you
have to make estimated tax payments. For
more details, see Pub. 505.

Do Both the Name and
SSN on Your Tax
Forms Agree With Your
Social Security Card?
If not, certain deductions and credits may
be reduced or disallowed, your refund may
be delayed, and you may not receive credit
for your social security earnings. If your
Form W-2 shows an incorrect SSN or
name, notify your employer or the form-issuing agent as soon as possible to make
sure your earnings are credited to your social security record. If the name or SSN on
your social security card is incorrect, call
the Social Security Administration at
1-800-772-1213.

Secure Your Tax
Records from Identity
Theft
Identity theft occurs when someone uses
your personal information, such as your
name, social security number (SSN), or
other identifying information, without your
permission, to commit fraud or other
crimes. An identity thief may use your SSN
to get a job or may file a tax return using
your SSN to receive a refund.
To reduce your risk:

• Protect your SSN,
• Ensure your employer is protecting

your SSN, and
• Be careful when choosing a tax
preparer.
If your tax records are affected by identity theft and you receive a notice from the
IRS, respond right away to the name and

phone number printed on the IRS notice or
letter.
If your tax records are not currently affected by identity theft but you think you
are at risk due to a lost or stolen purse or
wallet, questionable credit card activity or
credit report, etc., contact the IRS Identity
Protection Specialized Unit at
1-800-908-4490 or submit Form 14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax
problems that have not been resolved
through normal channels, may be eligible
for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the
National Taxpayer Advocate helpline at
1-877-777-4778 or TTY/TDD
1-800-829-4059.
Protect yourself from suspicious emails or
phishing schemes. Phishing is the creation

and use of email and websites designed to
mimic legitimate business emails and websites. The most common form is the act of
sending an email to a user falsely claiming
to be an established legitimate enterprise in
an attempt to scam the user into surrendering private information that will be used for
identity theft.
The IRS does not initiate contacts with
taxpayers via emails. Also, the IRS does
not request detailed personal information
through email or ask taxpayers for the PIN
numbers, passwords, or similar secret access information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward the
message to phishing@irs.gov. You may
also report misuse of the IRS name, logo,
forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can
forward suspicious emails to the Federal
Trade Commission at spam@uce.gov or
contact them at www.ftc.gov/idtheft or
1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov and enter “identity theft”
in the search box to learn more about identity theft and how to reduce your risk.

TIP

You may be able to deduct this
gift on your 2011 tax return.

How Long Should
Records Be Kept?
Keep a copy of your tax return, worksheets
you used, and records of all items appearing on it (such as Forms W-2 and 1099)
until the statute of limitations runs out for
that return. Usually, this is 3 years from the
date the return was due or filed or 2 years
from the date the tax was paid, whichever is
later. You should keep some records
longer. For example, keep property records
(including those on your home) as long as
they are needed to figure the basis of the
original or replacement property. For more
details, see Pub. 552.

Amended Return
File Form 1040X to change a return you
already filed. Generally, Form 1040X must
be filed within 3 years after the date the
original return was filed or within 2 years
after the date the tax was paid, whichever is
later. But you may have more time to file
Form 1040X if you live in a federally declared disaster area or you are physically or
mentally unable to manage your financial
affairs. See Pub. 556 for details.

Need a Copy of Your
Tax Return?
If you need a copy of your tax return, use
Form 4506. There is a $57 fee (subject to
change) for each return requested. If your
main home, principal place of business, or
tax records are located in a federally declared disaster area, this fee will be waived.
If you want a free transcript of your tax
return or account, use Form 4506-T or
4506T-EZ or call us at 1-800-908-9946.

Death of a Taxpayer
How Do You Make a
Gift To Reduce Debt
Held By the Public?
If you wish to do so, make a check payable
to “Bureau of the Public Debt.” You can
send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg,
WV 26106-2188. Or you can enclose the
check with your income tax return when
you file. Do not add your gift to any tax you
may owe. See page 71 for details on how to
pay any tax you owe.

If a taxpayer died before filing a return for
2010, the taxpayer’s spouse or personal
representative may have to file and sign a
return for that taxpayer. A personal representative can be an executor, administrator,
or anyone who is in charge of the deceased
taxpayer’s property. If the deceased taxpayer did not have to file a return but had
tax withheld, a return must be filed to get a
refund. The person who files the return
must enter “Deceased,” the deceased
taxpayer’s name, and the date of death
across the top of the return. If this informa-

- 88 -

tion is not provided, it may delay the
processing of the return.
If your spouse died in 2010 and you did
not remarry in 2010, or if your spouse died
in 2011 before filing a return for 2010, you
can file a joint return. A joint return should
show your spouse’s 2010 income before
death and your income for all of 2010.
Enter “Filing as surviving spouse” in the
area where you sign the return. If someone
else is the personal representative, he or she
must also sign.
The surviving spouse or personal representative should promptly notify all payers
of income, including financial institutions,
of the taxpayer’s death. This will ensure the
proper reporting of income earned by the
taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should
not be used for tax years after the year of
death, except for estate tax return purposes.

Claiming a Refund for a
Deceased Taxpayer
If you are filing a joint return as a surviving
spouse, you only need to file the tax return
to claim the refund. If you are a court-appointed representative, file the return and
include a copy of the certificate that shows
your appointment. All other filers requesting the deceased taxpayer’s refund must
file the return and attach Form 1310.
For more details, use TeleTax topic 356
(see page 91) or see Pub. 559.

Past Due Returns
The integrity of our tax system and
well-being of our country depend, to a large
degree, on the timely filing and payment of
taxes by each individual, family, and business in this country. Those choosing not to
file and pay their fair share increase the
burden on the rest of us to support our
schools, maintain and repair roadways, and
the many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should
file a tax return; some don’t file because
they expect a refund; and some don’t file
because they owe taxes. Encourage your
family, neighbors, friends, and coworkers
to do their fair share by filing their federal
tax returns and paying any tax due on time.
If you or someone you know needs to
file past due tax returns, use TeleTax topic
153 (see page 90) or visit IRS.gov and click
on “Individuals” for help in filing those
returns. Send the return to the address that
applies to you in the latest Form 1040 instructions. For example, if you are filing a
2007 return in 2011, use the address on the
last page of these instructions. However, if
you got an IRS notice, mail the return to the
address in the notice.

Other Ways To Get
Help
Send Your Written Tax
Questions to the IRS
You should get an answer in about 30 days.
For the mailing address, call us at
1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment
may call 1-800-829-4059). Do not send
questions with your return.

Research Your Tax
Questions Online
You can find answers to many of your tax
questions online in several ways by accessing www.irs.gov/help and then clicking on
“Help With Tax Questions.” Here are some
of the methods you may want to try.
• Frequently asked questions. This section contains an extensive list of questions
and answers. You can select your question
by category or keyword.
• Tax trails. This is an interactive section which asks questions you can answer
by selecting “Yes” or “No.”
• Tax topics. This is an online version
of the TeleTax topics listed on pages 90 and
91.
Interactive Tax Assistant (ITA). The ITA

provides answers to a limited number of tax
law questions using a probe and response
process. You can access the ITA at www.
irs.gov/ita.

Free Help With Your Return
Free help in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and
certified to prepare federal income tax returns by passing an IRS test. The Volunteer
Income Tax Assistance (VITA) program is
designed to help low-income taxpayers.
The Tax Counseling for the Elderly (TCE)
program is designed to assist taxpayers age
60 or older with their tax return preparation. VITA/TCE tax preparation sites must
adhere to strict quality standards necessary
to prepare accurate returns. Free electronic
filing is offered by IRS authorized e-file
providers at many of the VITA/TCE locations nationwide. Volunteers will help you
with claiming the credits and deductions
you may be entitled to. If you are a member
of the military, you can also get assistance
on military tax benefits, such as combat
zone tax benefits, at an office within your
installation. For more information on these
programs, go to IRS.gov and enter keyword
“VITA” in the upper right corner. Or, call
us at 1-800-829-1040. To find the nearest
AARP Tax-Aide site, visit AARP’s website at www.aarp.org/money/taxaide or call
1-888-227-7669.
When you go for help, take proof of
identity and social security numbers (or individual taxpayer identification numbers)
for your spouse, your dependents, and
yourself. Take a copy of your 2009 tax

return (if available), all your Forms W-2,
1099, and 1098 for 2010, and any other
information about your 2010 income and
expenses.

Everyday Tax Solutions
You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers. An employee
can explain IRS letters, request adjustments
to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find
the number, go to www.irs.gov/localcontacts or look in the phone book under
“United States Government, Internal Revenue Service.”

IRS Videos
The IRS Video portal www.IRSvideos.gov
contains video and audio presentations on
topics of interest to small businesses, individuals, and tax professionals. You will
find video clips of tax topics, archived versions of live panel discussions and
Webinars, and audio archives of tax practitioner phone forums.

Help for People With
Disabilities
Telephone help is available using TTY/
TDD equipment by calling
1-800-829-4059. Braille materials are
available at libraries that have special services for people with disabilities.

Tax Services in Other
Languages
To better serve taxpayers whose native language is not English, we have products and
services in various languages.
For Spanish speaking taxpayers, we
have:
• Spanish Publication 17, El Impuesto
Federal sobre los Ingresos, and
• www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the following languages.
• Spanish.
• Chinese.
• Vietnamese.
• Korean.
• Russian.
To get a copy of this CD/DVD, call the
National Distribution Center at
1-800-829-3676 and ask for Pub. 4580 in
your language.

The IRS Taxpayer Assistance
Centers provide over-the-phone
interpreter assistance in more
than 170 different languages.
To find the number, see Everyday Tax Solutions above.

TIP

Interest and Penalties
You do not have to figure the amount of
any interest or penalties you may owe. Be-

- 89 -

cause figuring these amounts can be complicated, we will do it for you if you want.
We will send you a bill for any amount due.
If you include interest or penalties
(other than the estimated tax penalty) with
your payment, identify and enter the
amount in the bottom margin of Form
1040, page 2. Do not include interest or
penalties (other than the estimated tax penalty) in the amount you owe on line 76.

Interest
We will charge you interest on taxes not
paid by their due date, even if an extension
of time to file is granted. We will also
charge you interest on penalties imposed
for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable
transaction understatements. Interest is
charged on the penalty from the due date of
the return (including extensions).

Penalties
Late filing. If you do not file your return

by the due date (including extensions), the
penalty is usually 5% of the amount due for
each month or part of a month your return
is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of
the tax due. The penalty is 15% per month,
up to a maximum of 75%, if the failure to
file is fraudulent. If your return is more
than 60 days late, the minimum penalty will
be $135 or the amount of any tax you owe,
whichever is smaller.
Late payment of tax. If you pay your taxes

late, the penalty is usually 1⁄2 of 1% of the
unpaid amount for each month or part of a
month the tax is not paid. The penalty can
be as much as 25% of the unpaid amount. It
applies to any unpaid tax on the return. This
penalty is in addition to interest charges on
late payments.
Frivolous return. In addition to any other

penalties, the law imposes a penalty of
$5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax
or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws.
This includes altering or striking out the
preprinted language above the space where
you sign. For a list of positions identified as
frivolous, see Notice 2010-33, 2010-17
I.R.B. 609, available at
www.irs.gov/irb/2010-17_IRB/ar13.html.
Other. Other penalties can be imposed for

negligence, substantial understatement of
tax, reportable transaction understatements,
filing an erroneous refund claim, and fraud.
Criminal penalties may be imposed for
willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on some of these penalties.

Refund Information
You can go
online to
check the status of your refund 72 hours after IRS acknowledges receipt of your e-filed return,
or 3 to 4 weeks after you mail a paper
return. But if you filed Form 5405, 8379, or
8839 with your return, allow 14 weeks (11
weeks if you filed electronically) before
checking your refund status.

Go to IRS.gov and click on
Where’s My Refund. Have a
copy of your tax return handy.
You will need to provide the
following information from your return:

• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of
your refund.
Refunds are sent out weekly on
Fridays. If you check the status
TIP
of your refund and are not given
the date it will be issued, please
wait until the next week before checking
back.

If you do not have Internet access, call:

• 1-800-829-1954 during the hours

shown on page 92, or
• 1-800-829-4477 24 hours a day, 7
days a week, for automated refund information.
Do not send in a copy of your return
unless asked to do so.
To get a refund, you generally must file
your return within 3 years from the date the
return was due (including extensions).
Refund information also is available in
Spanish at www.irs.gov/espanol and the
phone numbers listed above.

What Is
TeleTax?
Recorded Tax
Information

Topics by Internet

Recorded tax information is available 24
hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil
handy to take notes.

TeleTax topics are also available at
www.irs.gov/taxtopics.

TeleTax Topics

Topic
No.
Subject
154 Forms W-2 and Form
1099-R — What to do if not
received
155 Forms and publications — How to
order
156 Copy of your tax return — How to
get one
157 Change of address — How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 — How to
get a copy of
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)

All topics are available in Spanish.
Topic
No.

Subject
IRS Help Available

101

102
103
104
105
107

IRS services — Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs
Tax assistance for individuals with
disabilities and the hearing impaired
Tax help for small businesses and
self-employed
Taxpayer Advocate Service — Help
for problem situations
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures

151
152
153

Your appeal rights
Refund information
What to do if you haven’t filed your
tax return

201
202
203
204

Topic
No.
Subject
205 Innocent spouse relief (and
separation of liability and equitable
relief)
206 Dishonored payments
Alternative Filing Methods
253
254
255

General Information
301
303

Collection

304

The collection process
Tax payment options
Failure to pay child support and
federal nontax and state income tax
obligations
Offers in compromise

305
306

- 90 -

Substitute tax forms
How to choose a tax return preparer
Self-select PIN signature method for
online registration

307
308
309

When, where, and how to file
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax
Backup withholding
Amended returns
Roth IRA contributions

TeleTax Topics
(Continued)
Topic
No.
Subject
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms to File
352
356

Which form — 1040, 1040A, or
1040EZ?
Decedents
Types of Income

401
403
404
407
409
410
411
412
413
414
415
416
417
418
419
420
421
423
424
425
427
429
430
431

Wages and salaries
Interest received
Dividends
Business income
Capital gains and losses
Pensions and annuities
Pensions — The general rule and the
simplified method
Lump-sum distributions
Rollovers from retirement plans
Rental income and expenses
Renting residential and vacation
property
Farming and fishing income
Earnings for clergy
Unemployment compensation
Gambling income and expenses
Bartering income
Scholarship and fellowship grants
Social security and equivalent
railroad retirement benefits
401(k) plans
Passive activities — Losses and
credits
Stock options
Traders in securities (information
for Form 1040 filers)
Exchange of policyholder interest
for stock
Canceled debt — Is it taxable or not?

Topic
No.
Subject
505 Interest expense
506 Contributions
507 Casualty and theft losses
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses
Tax Computation
551
552
553
554
556
557
558

452
453
455
456
457
458
501
502
503
504

Electronic Media Filers — 1099
Series and Related Information
Returns

Tax Credits
601
602
607
608
610
611
612

Earned income credit (EIC)
Child and dependent care credit
Adoption credit
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
First-time homebuyer
credit — Purchases made in 2008
First-time homebuyer
credit — Purchases made in 2009
and 2010
IRS Notices

651
652
653

Notices — What to do
Notice of underreported
income — CP 2000
IRS notices and bills, penalties, and
interest charges

801
802
803
804
805

Individual retirement arrangements
(IRAs)
Alimony paid
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction

701
703
704
705

Itemized Deductions

752

Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points

753

Sale of your home
Basis of assets
Depreciation
Installment sales
Employer Tax Information

751

754

Social security and Medicare
withholding rates
Form W-2 — Where, when, and how
to file
Form W-4 — Employee’s
Withholding Allowance Certificate
Form W-5 — Advance earned
income credit

- 91 -

Who must file electronically
Applications, forms, and
information
Waivers and extensions
Test files and combined federal and
state filing
Electronic filing of information
returns
Tax Information for Aliens and
U.S. Citizens Living Abroad

851
856
857
858

Resident and nonresident aliens
Foreign tax credit
Individual taxpayer identification
number (ITIN) — Form W-7
Alien tax clearance
Tax Information for Residents
of Puerto Rico (in Spanish
only)

Basis of Assets, Depreciation,
and Sale of Assets

Adjustments to Income
451

Standard deduction
Tax and credits figured by the IRS
Tax on a child’s investment income
Self-employment tax
Alternative minimum tax
Tax on early distributions from
traditional and Roth IRAs
Tax on early distributions from
retirement plans

Topic
No.
Subject
755 Employer identification number
(EIN) — How to apply
756 Employment taxes for household
employees
757 Forms 941 and 944 — Deposit
requirements
758 Form 941 — Employer’s Quarterly
Federal Tax Return and Form
944 — Employer’s Annual Federal
Tax Return
759 A new tax exemption and business
credit are available for qualified
employers under the Hire Act of
2010
760 FICA tax refunds for medical
residents — Employee claims
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
763 The Affordable Care Act of 2010
offers employers new tax deductions
and credits

901
902
903
904

Is a person with income from
Puerto Rican sources required to file
a U.S. federal income tax return?
Credits and deductions for taxpayers
with Puerto Rican source income
that is exempt from U.S. tax
Federal employment tax in Puerto
Rico
Tax assistance for residents of
Puerto Rico

Topic numbers are effective
January 1, 2011.

Calling the IRS

If you cannot find the answer to your question in these instructions or online, please call us
for assistance. See Making the Call below. You will not be charged for the call unless your
phone company charges you for toll-free calls. Our normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from
Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

TIP

Before You Call
IRS representatives care about the quality
of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
• The tax form, schedule, or notice to
which your question relates.
• The facts about your particular situation. The answer to the same question often
varies from one taxpayer to another because of differences in their age, income,
whether they can be claimed as a dependent, etc.
• The name of any IRS publication or
other source of information that you used to
look for the answer.
To maintain your account security, you
may be asked for the following information, which you should also have available.
• Your social security number.
• The amount of refund and filing status
shown on your tax return.
• The “Caller ID Number” shown at the
top of any notice you received.

If you want to check the status of your 2010 refund, see Refund Information on
page 90.

• Your personal identification number
(PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
• Your ZIP code.
If you are asking for an installment
agreement to pay your tax, you will be
asked for the highest amount you can pay
each month and the date on which you can
pay it.
Evaluation of services provided. The IRS

uses several methods to evaluate our telephone service. One method is to record
telephone calls for quality purposes only. A
random sample of recorded calls is selected
for review through the quality assurance
process. Other methods include listening to
live calls in progress and random selection
of customers for participation in a customer
satisfaction survey.

Making the Call
Call 1-800-829-1040 (hearing impaired
customers with TTY/TDD equipment may

- 92 -

call 1-800-829-4059). Our menu allows
you to speak your responses or use your
keypad to select a menu option. After receiving your menu selection, the system
will direct your call to the appropriate assistance.

Before You Hang Up
If you do not fully understand the answer
you receive, or you feel our representative
may not fully understand your question,
our representative needs to know this. He
or she will be happy to take additional time
to be sure your question is answered fully.
By law, you are responsible for paying
your share of federal income tax. If we
should make an error in answering your
question, you are still responsible for the
payment of the correct tax. Should this occur, however, you will not be charged any
penalty.

Quick and Easy Access to Tax Help and Tax
Products
TIP

If you live outside the United States, see Pub. 54
to find out how to get help and tax products.

Internet

Phone

You can access IRS.gov 24 hours a day,
7 days a week.

Online services and help. Go to IRS.gov to obtain information on:

• Free File — Use free tax software to prepare and e-file your tax
return at www.irs.gov/freefile.
• Interactive Tax Assistant — Provides answers to a limited
number of tax law questions using a probe and response process.
• Online Services — Conduct business with the IRS electronically.
• Taxpayer Advocate Service — Helps taxpayers resolve
problems with the IRS.
• Where’s My Refund — Your refund status anytime from anywhere.
• Free Tax Return Preparation — Free tax assistance and preparation.
• Recent Tax Changes — Highlights on newly enacted tax law.
• Innocent Spouses — Tax information for innocent spouses.
• Disaster Tax Relief — Tax relief provisions for disaster situations.
• Identity Theft and Your Tax Records — Safeguard your identity and tax records.
• Online Payment Agreement (OPA) Application — Online
agreements.
• Applying for Offers in Compromise — Information on offers
in compromise.

Tax forms and publications. Call 1-800-TAX-FORM

(1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10
working days.
Tax help and questions. Call 1-800-829-1040.
Hearing Impaired TTY/TDD. Call 1-800-829-4059.
TeleTax information - 24 hour tax information. Call
1-800-829-4477. See pages 90 and 91 for topic numbers and details.
Refund hotline. Call 1-800-829-1954.
National Taxpayer Advocate helpline. Call 1-877-777-4778.

Walk-In
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
county government offices, and credit unions
have reproducible tax products available to photocopy or print from
a DVD.

Mail
You can order forms, instructions, and publications by completing the order blank on page 96.
You should receive your order within 10 days
after we receive your request.

View and download products. Click on “Forms and Publications”

or go to www.irs.gov/formspubs to:

• View or download current and previous year tax products.
• Order current year tax products online.

DVD

The Forms and Publications page provides links to access and
acquire both electronic and print media. Additionally, the “Search”
function provides basic and advanced search capabilities for published products available on IRS.gov.
Online ordering of products. To order tax products delivered by

mail, go to www.irs.gov/formspubs.

Buy IRS Pub. 1796, IRS Tax Products DVD,
from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy
the DVD for $30 (plus a $6 handling fee). Price
and handling fee are subject to change. The first release will ship
early January 2011 and the final release will ship early March 2011.
Other ways to get help. See page 89 for information.

• For current year products, click on “Forms and publications by
U.S. mail.”
• For tax products on a DVD, click on “Tax products on DVD
(Pub. 1796).” See DVD on this page.
TIP

To get information, forms, and publications in Spanish,
go to www.irs.gov/espanol.

- 93 -

Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998,
the Privacy Act of 1974, and the Paperwork
Reduction Act of 1980 require that when we ask
you for information we must first tell you our
legal right to ask for the information, why we are
asking for it, and how it will be used. We must
also tell you what could happen if we do not
receive it and whether your response is voluntary, required to obtain a benefit, or mandatory
under the law.
This notice applies to all papers you file with
us, including this tax return. It also applies to
any questions we need to ask you so we can
complete, correct, or process your return; figure
your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and
6012(a), and their regulations. They say that you
must file a return or statement with us for any tax
you are liable for. Your response is mandatory
under these sections. Code section 6109 requires
you to provide your identifying number on the
return. This is so we know who you are, and can
process your return and other papers. You must
fill in all parts of the tax form that apply to you.
But you do not have to check the boxes for the
Presidential Election Campaign Fund or for the
third-party designee. You also do not have to
provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid OMB control number. Books or
records relating to a form or its instructions must
be retained as long as their contents may become
material in the administration of any Internal
Revenue law.

We ask for tax return information to carry
out the tax laws of the United States. We need it
to figure and collect the right amount of tax.
If you do not file a return, do not provide the
information we ask for, or provide fraudulent
information, you may be charged penalties and
be subject to criminal prosecution. We may also
have to disallow the exemptions, exclusions,
credits, deductions, or adjustments shown on the
tax return. This could make the tax higher or
delay any refund. Interest may also be charged.
Generally, tax returns and return information
are confidential, as stated in Code section 6103.
However, Code section 6103 allows or requires
the Internal Revenue Service to disclose or give
the information shown on your tax return to
others as described in the Code. For example, we
may disclose your tax information to the Department of Justice to enforce the tax laws, both civil
and criminal, and to cities, states, the District of
Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of
Treasury and contractors for tax administration
purposes; and to other persons as necessary to
obtain information needed to determine the
amount of or to collect the tax you owe. We may
disclose your tax information to the Comptroller
General of the United States to permit the
Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal,
state, and local child support agencies; and to
other federal agencies for the purposes of determining entitlement for benefits or the eligibility

- 94 -

for and the repayment of loans. We may also
disclose this information to other countries
under a tax treaty, to federal and state agencies
to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It
may help you if we ask you for other information. If you have questions about the rules for
filing and giving information, please call or visit
any Internal Revenue Service office.

We Welcome Comments on
Forms
We try to create forms and instructions that can
be easily understood. Often this is difficult to do
because our tax laws are very complex. For
some people with income mostly from wages,
filling in the forms is easy. For others who have
businesses, pensions, stocks, rental income, or
other investments, it is more difficult.
If you have suggestions for making these
forms simpler, we would be happy to hear from
you. You can email us at *taxforms@irs.gov.
(The asterisk must be included in the address.)
Enter “Forms Comment” on the subject line. Or
you can write to Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do
not send your return to this address. Instead, see
the last page of these instructions.

Estimates of Taxpayer Burden
The table below shows burden estimates based
on current statutory requirements as of November 15, 2010, for taxpayers filing a 2010 Form
1040, 1040A, or 1040EZ tax return. Time spent
and out-of-pocket costs are presented separately.
Time burden is broken out by taxpayer activity,
with recordkeeping representing the largest
component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax
return preparation and submission fees, postage
and photocopying costs, and tax preparation
software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that
electronically prepared and filed returns have
fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national
averages and do not necessarily reflect a “typical” case. For instance, the estimated average
time burden for all taxpayers filing a Form 1040,
1040A, or 1040EZ is 18 hours, with an average
cost of $240 per return. This average includes all
associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is
about 23 hours and $300; for taxpayers filing
Form 1040A, it is about 9 hours and $130; and
for taxpayers filing Form 1040EZ, it is about 7
hours and $60.

Similarly, tax preparation fees and other
out-of-pocket costs vary extensively depending
on the tax situation of the taxpayer, the type of
software or professional preparer used, and the
geographic location.
The estimates of burden below do not reflect
any future legislative changes after November
15, 2010, that may affect the 2010 tax year. Any
changes to burden estimates will be included in
the annual Paperwork Reduction Act submission
from the IRS to the Office of Management and
Budget (OMB) and will be made publicly available on www.reginfo.gov.

Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have
an average burden of about 12 hours and $160,
while business taxpayers are expected to have an
average burden of about 32 hours and $410.

If you have comments concerning the time
and cost estimates below, you can contact us at
either one of the addresses shown under We
Welcome Comments on Forms on page 94.

Estimated Average Taxpayer Burden for Individuals by Activity
Average Time Burden (Hours)
Primary Form Filed or
Type of Taxpayer

All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness***
Business*** . . .

Percentage
of Returns

Total
Time*

Record
Keeping

Tax
Planning

Form
Completion

Form
Submission

All
Other

Average
Cost
(Dollars)**

.....

100

18

8

2

4

1

3

$240

.....
.....
.....

70
19
11

23
9
7

11
3
2

3
1
1

5
2
2

1
1
1

3
1
1

300
130
60

.....
.....

69
31

12
32

5
17

2
4

3
6

1
1

2
4

160
410

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

- 95 -

Order Form for
Forms and
Publications

The most frequently ordered forms and publications are listed on the order form below. You
will receive two copies of each form, one copy of the instructions, and one copy of each
publication you order. To help reduce waste, please order only the items you need to prepare
your return.

How To Use the Order
Form

sure delivery of your order. Enclose the
order form in an envelope and mail it to the
IRS address shown on this page. You
should receive your order within 10 days
after receipt of your request.
Do not send your tax return to the
address shown on this page. Instead, see
the last page of these instructions.

For faster ways of getting the items you need, go to www.irs.gov/formspubs.

TIP

Circle the items you need on the order form
below. Use the blank spaces to order items
not listed. If you need more space, attach a
separate sheet of paper.

Mail Your Order Form To:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

Print or type your name and address accurately in the space provided below to en䊱

Cut here

䊱

Save Money and Time by Going Online!
Download or order these and other tax products at www.irs.gov/formspubs

Order Form

Name

Please Print
Postal mailing address

Apt./Suite/Room

City

State

ZIP code
International postal code

Foreign country
Daytime phone number
(

Circle the forms and
publications you need. The
instructions for any form
you order will be included.

Use the blank spaces to
order items not listed.

)
1040

Schedule F
(1040)

1040-ES
(2011)

4684

8863

Pub. 523

Pub. 554

Pub. 946

Schedule A
(1040)

Schedule H
(1040)

1040-V

4868

9465

Pub. 525

Pub. 575

Pub. 970

Schedule B
(1040A or
1040)

Schedule J
(1040)

1040X

5405

Pub. 1

Pub. 526

Pub. 583

Pub. 972

Schedule C
(1040)

Schedule L
(1040A or
1040)

2106

6251

Pub. 17

Pub. 527

Pub. 587

Pub. 4681

Schedule
C-EZ (1040)

Schedule M
(1040A or
1040)

2441

8283

Pub. 334

Pub. 529

Pub. 590

Schedule D
(1040)

Schedule R
(1040A or
1040)

3903

8606

Pub. 463

Pub. 535

Pub. 596

Schedule D-1 Schedule SE
(1040)
(1040)

4506

8812

Pub. 501

Pub. 547

Pub. 910

Schedule E
(1040)

1040A

4506-T

8822

Pub. 502

Pub. 550

Pub. 915

Schedule EIC
(1040A or
1040)

1040EZ

4562

8829

Pub. 505

Pub. 551

Pub. 919

- 96 -

Major Categories of Federal Income and Outlays for Fiscal Year 2009
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2009.

Income

Outlays*

Social security, Medicare,
and unemployment and other
retirement taxes
25%

Borrowing to
cover deficit
40%

Corporate
income taxes
4%

On or before the first Monday in February
of each year, the President is required by
law to submit to the Congress a budget
proposal for the fiscal year that begins the
following October. The budget plan sets
forth the President’s proposed receipts,
spending, and the surplus or deficit for the
Federal Government. The plan includes
recommendations for new legislation as
well as recommendations to change, eliminate, and add programs. After receiving the
President’s proposal, the Congress reviews
it and makes changes. It first passes a
budget resolution setting its own targets for
receipts, outlays, and the surplus or deficit.
Next, individual spending and revenue bills
that are consistent with the goals of the
budget resolution are enacted.
In fiscal year 2009 (which began on October 1, 2008, and ended on September 30,
2009), federal income was $2.105 trillion

Personal income
taxes
26%

Law enforcement and
general government
2%

Excise, customs, estate,
gift, and miscellaneous
taxes
5%

Social security,
Medicare, and other
retirement 1
34%

Social
programs 4
21%
National defense,
Physical, human,
veterans,
and foreign
Net
interest
on
and community
affairs 2
the debt
development 3
22%
5%
15%
*The percentages for outlays do not total 100% due to rounding.

and outlays were $3.518 trillion, leaving a
deficit of $1.413 trillion.

Footnotes for Certain Federal
Outlays
1. Social security, Medicare, and
other retirement: These programs provide
income support for the retired and disabled
and medical care for the elderly.
2. National defense, veterans, and foreign affairs: About 22% of outlays were to
equip, modernize, and pay our armed
forces and to fund national defense activities; about 3% were for veterans benefits
and services; and about 1% were for international activities, including military and
economic assistance to foreign countries
and the maintenance of U.S. embassies
abroad.

3. Physical, human, and community
development: These outlays were for agriculture; natural resources; environment;
transportation; aid for elementary and secondary education and direct assistance to
college students; job training; deposit insurance, commerce and housing credit, and
community development; and space, energy, and general science programs.
4. Social programs: About 13% of total
outlays were for Medicaid, food stamps,
temporary assistance for needy families,
supplemental security income, and related
programs; and the remaining outlays were
for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentages on this page exclude undistributed offsetting receipts, which were $93 billion in fiscal year 2009. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.

- 97 -

2010
Tax Rate
Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44 on page 35.
CAUTION

Schedule X—If your filing status is Single
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$8,375

10%

$0

8,375

34,000

$837.50 + 15%

8,375

34,000

82,400

4,681.25 + 25%

34,000

82,400

171,850

16,781.25 + 28%

82,400

171,850

373,650

41,827.25 + 33%

171,850

108,421.25 + 35%

373,650

373,650

Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$16,750

10%

$0

16,750

68,000

$1,675.00 + 15%

16,750

68,000

137,300

9,362.50 + 25%

68,000

137,300

209,250

26,687.50 + 28%

137,300

209,250

373,650

46,833.50 + 33%

209,250

101,085.50 + 35%

373,650

373,650

Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$8,375

10%

$0

8,375

34,000

$837.50 + 15%

8,375

34,000

68,650

4,681.25 + 25%

34,000

68,650

104,625

13,343.75 + 28%

68,650

104,625

186,825

23,416.75 + 33%

104,625

50,542.75 + 35%

186,825

186,825

Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$11,950

10%

$0

11,950

45,550

$1,195.00 + 15%

11,950

45,550

117,650

6,235.00 + 25%

45,550

117,650

190,550

24,260.00 + 28%

117,650

190,550

373,650

44,672.00 + 33%

190,550

105,095.00 + 35%

373,650

373,650

- 98 -

Index to Instructions
A

Address change . . . . . . . . . . . .
Addresses of IRS centers . . . . . .
Adjusted gross income . . . . . . .
Adoption expenses:
Employer-provided benefits for
Aliens . . . . . . . . . . . . . . . . .
Alimony paid . . . . . . . . . . . . .
Alimony received . . . . . . . . . .
Alternative minimum tax . . . . . .
Amended return . . . . . . . . . . .
Amount you owe . . . . . . . . . .
Annuities . . . . . . . . . . . . . . .
Archer MSAs . . . . . . . . . . . . .
Attachments to the return . . . . .

. . . . . . . . . 12
. . . . . Last Page
. . . . . . . 27-33
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.
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.

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.

.
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.
.
.

. . . . 19
..... 7
. . . . 29
. . . . 22
. . . 6, 38
. . . . 88
. . 71-72
. . 23-25
27, 42, 43
. . . . . 73

B

Bankruptcy cases, chapter 11 . . . . . . . . . . . . 19
Blindness . . . . . . . . . . . . . . . . . . . . . . 33, 34

C

Capital gain distributions . . . . . . . . . . . . . . .
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child tax credits . . . . . . . . . . . . . 15, 39-40,
Community property states . . . . . . . . . . . . .
Contributions to reduce debt held by the
public . . . . . . . . . . . . . . . . . . . . . . . . .
Corrective distributions . . . . . . . . . . . . . . . .

22
38
69
19
88
20

D

Daycare center expenses . . . . . . . . . . . . . . . 38
Death of a taxpayer . . . . . . . . . . . . . . . . . . 88
Death of spouse . . . . . . . . . . . . . . . . . . 14, 88
Dependent care benefits . . . . . . . . . . . . . . . 19
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 15
Standard deduction . . . . . . . . . . . . . . . . . 34
Direct deposit of refund . . . . . . . . . . . . . 70-71
Disclosure, Privacy Act, and Paperwork Reduction
Act Notice . . . . . . . . . . . . . . . . . . . . . . 94
Dividends:
Nondividend distributions . . . . . . . . . . . . . 20
Ordinary dividends . . . . . . . . . . . . . . . . . 20
Qualified dividends . . . . . . . . . . . . . . . 20, 35
Domestic production activities deduction . . . . . 33
Dual-status aliens . . . . . . . . . . . . . . . . . . 7, 13

E

Earned income credit (EIC) . . . . . .
Combat pay, nontaxable . . . . . . .
Economic recovery payments . . . . .
Education:
Credits . . . . . . . . . . . . . . . . .
Expenses . . . . . . . . . . . . . . . .
Recapture of education credits . . .
Savings accounts . . . . . . . . . . .
Educator expenses . . . . . . . . . . . .
Elderly persons:
Credit for . . . . . . . . . . . . . . . .
Standard deduction . . . . . . . . . .
Electric vehicles . . . . . . . . . . . . .
Electronic filing (e-file) . . . . 5, 7,

. . . . . 45-68
. . . . . . . 47
. . . . . . . 27
.
.
.
.
.

.
.
.
.
.

. . . 38,
32, 38,
.....
. . . 27,
.....

69
69
35
42
27

. . . . . . . 42
. . . . . . . 34
. . . . . . . 42
10, 12, 70, 71,
72-73, 93
Estimated tax . . . . . . . . . . . . . . . . . 44, 71, 87
Excess salary deferrals . . . . . . . . . . . . . . . . 19
Excess social security and tier 1 RRTA tax
withheld . . . . . . . . . . . . . . . . . . . . . . . 69
Exemptions . . . . . . . . . . . . . . . . . . . . . . . 14
Expired tax benefits . . . . . . . . . . . . . . . . . . . 6
Extension of time to file . . . . . . . . . . . . . . 7, 69

F

Filing requirements . . . . . . . . . . . . . . . . . . 7-9
Filing status, which box to check . . . . . . . . 12-14
Foreign accounts and trusts . . . . . . . . . . . . . 19
Foreign tax credit . . . . . . . . . . . . . . . . . . . 38
Foreign-source income . . . . . . . . . . . . . . . . 19
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 20
Forms W-2, 1098, and 1099 — where to report
certain items from . . . . . . . . . . . . . . . . . 10
Forms, how to get . . . . . . . . . . . . . . . . . . . 93
Free tax help . . . . . . . . . . . . . . . . . . . . 89, 93

G

Gambling . . . . . . . . . . . . . . . . . . . . . . . . 27
Golden parachute payments . . . . . . . . . . . . . 43
Group-term life insurance, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

H

Head of household . . . . . . . . . . . . . . . . . . .
Health insurance deduction, self-employed . . . .
Health savings accounts . . . . . . . . 27, 28, 42,
Homebuyer credit, first-time . . . . . . . . . 6, 43,
Household employment taxes . . . . . . . . . . . .
How to comment on forms . . . . . . . . . . . . .

13
28
43
69
43
94

I

Identity theft . . . . . . . . . . . . . . . . . . . . . . 87
Income . . . . . . . . . . . . . . . . . . . . . . . . 19-27
Income tax withholding (federal) . . . . . . . . 44, 87
Individual retirement arrangements (IRAs):
Contributions to (line 32) . . . . . . . . . . . 29-31
Credit for contributions to . . . . . . . . . . . . 38
Distributions from (lines 15a and 15b) . . . . . 22
Nondeductible contributions to . . . . . 22, 29-31
Individual taxpayer identification numbers . . . . 12
Injured spouse . . . . . . . . . . . . . . . . . . . . . 69
Innocent spouse relief . . . . . . . . . . . . . . . . . 87
Installment payments . . . . . . . . . . . . . . . 71, 92
Interest:
Others (including late filing and late
payment) . . . . . . . . . . . . . . . . . . . . . . 89
Penalty on early withdrawal of savings . . . . 29
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . . . . . . 20
Tax-exempt . . . . . . . . . . . . . . . . . . . . . 20
Itemized deductions or standard
deduction . . . . . . . . . . . . . . . . . . . . . 33-34

J

Jury duty pay . . . . . . . . . . . . . . . . . . . . . . 27

L

Line instructions for Form 1040 . . . . .
Living abroad, U.S. citizens and resident
aliens . . . . . . . . . . . . . . . . . . . .
Long-term care insurance . . . . . . . . .
Lump-sum distributions . . . . . . . . . .

M

Making work pay credit
Married persons:
Filing joint returns . .
Filing separate returns
Living apart . . . . . .
Mileage rates, standard .
Mortgage interest credit
Moving expenses . . . .

. . . 12-73
. . . . 7, 19
. . . . . 28
. . . . . 25

. . . . . . . . . . . . . . . 44
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.

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. 12
. 13
. 13
.. 6
. 42
6, 28

N

Name change . . . . . . . . . . . . . . . . . . . . 12, 87
Nonbusiness energy property credit . . . . . . . . 42
Nonresident aliens . . . . . . . . . . . . . . . 7, 12, 13

O

Offsets . . . . . . . . . . . . . . . . . . . .
Order form for forms and publications
Other income . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . .

P

Pay taxes electronically (e-pay) . .
Payments . . . . . . . . . . . . . . .
Penalty:
Early withdrawal of savings . .
Estimated tax . . . . . . . . . . .
Others (including late filing and
payment) . . . . . . . . . . . . .
Pensions and annuities . . . . . . .
Presidential election $3 check-off
Private delivery services . . . . . .
Public debt, gift to reduce the . . .
Publications, how to get . . . . . .

Q

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

. . 69
. . 96
. . 27
42-43

. . . . . . . . . 71
. . . . . . . 43-69
...
...
late
...
...
...
...
...
...

. . . . . . 29
. . . . 71-72
.
.
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.
.
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.
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.
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.
.
.
.

. . 89
23-25
. . 12
... 7
. . 88
. . 93

Qualified dividends . . . . . . . . . . . . . . . . . . 35

Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . . . 35
Qualified retirement plans, deduction for . . . . . 28
Qualified tuition program earnings . . . . . . . 27, 42

R

Railroad retirement benefits:
Treated as a pension . . . . . . . . . . . . . . . . 23
Treated as social security . . . . . . . . . . . . . 25
Records, how long to keep . . . . . . . . . . . . . . 88
Refund . . . . . . . . . . . . . . . . . . . . . . . . 69-71
Refund information . . . . . . . . . . . . . . . . . . 90
Refund offset . . . . . . . . . . . . . . . . . . . . . . 69
Refunds, credits, or offsets of state and local income
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Reservists, expenses of . . . . . . . . . . . . . . . . 28
Resident aliens . . . . . . . . . . . . . . . . . . . . . . 7
Residential energy efficient property credit . . . 42
Retirement plan deduction, self-employed . . . . 28
Retirement savings contributions credit . . . . . . 38
Rights of taxpayers . . . . . . . . . . . . . . . . . . 87
Rollovers . . . . . . . . . . . . . . . . . . . . . . 22, 25
Roth IRAs . . . . . . . . . . . . . . . . . . . 22, 25, 29
Rounding off to whole dollars . . . . . . . . . . . 19

S

Saver’s credit . . . . . . . . . . . . . . . . . . . . . . 38
Scholarship and fellowship grants . . . . . . . . . 19
Self-employment tax:
Deduction for one-half of . . . . . . . . . . . . . 28
Signing your return . . . . . . . . . . . . . . . . 72-73
Single person . . . . . . . . . . . . . . . . . . . . . . 12
Social security and equivalent railroad retirement
benefits . . . . . . . . . . . . . . . . . . . . . . 25-26
Social security number . . . . . . . . . . . . . . 12, 87
Standard deduction or itemized
deductions . . . . . . . . . . . . . . . . . . . . 33-34
State and local income taxes, taxable refunds,
credits, or offsets of . . . . . . . . . . . . . . . . 21
Statutory employees . . . . . . . . . . . . . . . . . . 20
Student loan interest deduction . . . . . . . . . . . 32

T

Table of contents . . . . . . . . . . . . . . .
Tax and credits . . . . . . . . . . . . . . . . .
Figured by the IRS . . . . . . . . . . . . .
Other taxes:
Alternative minimum tax . . . . . . . .
IRAs and other tax-favored accounts
Lump-sum distributions . . . . . . . .
Recapture . . . . . . . . . . . . . . . . .
Tax computation worksheet . . . . . . . . .
Tax Counseling for the Elderly (TCE) . .
Tax rate schedules . . . . . . . . . . . . . . .
Tax table . . . . . . . . . . . . . . . . . . . . .
Taxpayer Advocate Service (TAS) . . . . .
Telephone assistance:
Federal tax information . . . . . . . . . .
TeleTax . . . . . . . . . . . . . . . . . . . .
Third party designee . . . . . . . . . . . . .
Tip income . . . . . . . . . . . . . . . . . . .
Tips reported to employer, uncollected tax
on . . . . . . . . . . . . . . . . . . . . . . .
Tuition and fees . . . . . . . . . . . . . . . .
Tuition program earnings . . . . . . . . . .

..... 3
. . 33-43
. . 35, 47
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.

. 38
. 42
. 25
. 43
. 86
5, 89
. 98
74-85
... 4

.
.
.
.

.
.
.
.

90-92
90-91
. . 72
19, 42

. . . . 43
. . . . 33
. . 27, 42

U

Unemployment compensation . . . . . . . . . . . . 25

V

Volunteer Income Tax Assistance Program
(VITA) . . . . . . . . . . . . . . . . . . . . . . . 5, 89

W

What if you cannot pay? . . . . . . . . . .
What’s new . . . . . . . . . . . . . . . . . .
When and where should you file? . . . .
Where do you file? . . . . . . . . . . . . .
Who must file . . . . . . . . . . . . . . . .
Who should file . . . . . . . . . . . . . . .
Widows and widowers, qualifying . . . .
Winnings, prizes, gambling, and lotteries
income) . . . . . . . . . . . . . . . . . . .
Withholding, federal income tax . . . . .

. . . 71, 92
...... 6
...... 7
. Last Page
. . . . 7, 9
...... 7
. . . . . 13
(other
. . . . . 27
. . . 43, 87

Where Do
You File?

Envelopes without enough postage will be
TIP returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is oversized
(for example, it is over 1⁄4″ thick). Also, include
your complete return address.
THEN use this address if you:
Are not enclosing a check or
Are enclosing a check or
money order...
money order...

Mail your return to the address shown below
that applies to you. If you want to use a private
delivery service, see page 7.

IF you live in...
Florida* or Georgia*

Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901-0002

Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017

Alabama, Kentucky, Louisiana, Mississippi, Tennessee,
Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Montana, Nebraska, North Dakota,
Oklahoma, South Dakota, Wisconsin

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Delaware, District of Columbia, Maryland, Missouri,
Ohio, Rhode Island, Virginia, West Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011

Connecticut, Maine, Massachusetts, New Hampshire,
New Jersey, New York, North Carolina**, Pennsylvania,
South Carolina**, Vermont

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

A foreign country, U.S. possession or territory***, or
use an APO or FPO address, or file Form 2555,
2555-EZ, or 4563, or are a dual-status alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 USA

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 USA

*If you live in Florida or Georgia, are not enclosing a check or money order, and are filing after June 30, 2011, use:
Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002.
**If you live in North Carolina or South Carolina, are enclosing a check or money order, and are filing after June 30, 2011,
use: Internal Revenue Service, P.O. Box 105017, Atlanta, GA 30348-5017.
***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.