Janice Morgan, age 32, is single and has no dependents. She is a freelance writer. In January 2011, Janice opened her own office located at 2751 Waldham road, Pleasat Hill, NM 88135. She called her buiness Writers Anonymous. Janice is a cash basis taxpayer. She lives at 132 Stone Avenue, Pleasant Hill, NM 88135. Her Social Security number is 123-45-6789. Janice wants to contribute to the Presidentual Election campaign fund. During 2011, Janice had the following income and expense items connected with her business: Income from sales of articles $105,000 Rent $16,500 Utilities $7,900 Supplies $1,800 Insurance $5,000 Travel (including meals of $1,200) $3,500 Janice purchased and placed in service the following fixed assets for her business: ? Furniture and fixtures (new) costing $17,000 on January 10, 2011. ? Computer equipment (new) costing $40,000 on July 28, 2011. Janice did not elect immediate expensing under 179. She elected not to take addional first year depreciation. Janice?s itemized deductions are as follows: State income tax $3,000 Home mortgage interest paid to First Bank $6,000 Property taxes on home $1,500 Charitable contributions $1,200 Janice did not keep a record of the sales tax she paid. The amount from the sales tax table is $437. Janice has interest income of $5,000 on certificates of deposit at Second Bank. Janice makes estimated tax payments of $17,000 for 2011. Compute Janice Morgan?s 2011 Federal income tax payable (or refund due.) If you use tax forms for your conputations, you will need forms 1040 and 4562 and schedules A,B,C, and SE.

1040 NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS INSTRUCTIONS Including Instructions for Schedules A, C, D, E, F, J, R, and SE 2011 makes doing your taxes faster and easier. is the fast, safe, and free way to prepare and e-le your taxes. See www.irs.gov/freele. Get a faster refund, reduce errors, and save paper. For more information on IRS e-le and Free File, see Options for e-ling your returns in these instructions or click on IRS e-le at IRS.gov. NEW FORMS You may have to report your capital gains and losses on new Form 8949 and report the totals on Schedule D. If you have foreign financial assets, you may have to file new Form 8938. MAILING YOUR RETURN If you file a paper return, you may be mailing it to a different address this year. FUTURE DEVELOPMENTS The IRS has created a page on IRS.gov for information about Form 1040 and its instructions at www.irs.gov/form1040. Information about any future developments affecting Form 1040 (such as legislation enacted after we release it) will be posted on that page. IRS For details on these and other changes, see What's New in these instructions. Department of the Treasury Internal Revenue Service IRS.gov Cat. No. 11325E A Message From the Commissioner Dear Taxpayer, As we enter the 2012 tax filing season, the IRS is always looking to find new and innovative ways to help you get your tax questions answered. The newest is our smartphone application, IRS2Go, which can be downloaded for free. You can do a number of things with this app, such as checking the status of your tax refund or subscribing to tax tips. We also continue to enhance our website, IRS.gov, which is the most convenient way to get tax information. We also post videos on YouTube to help taxpayers understand their tax obligations. Check these out at www.youtube. com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent source of tax information. Keep in mind that 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 2011. These include the American opportunity credit and the expanded earned income credit. Make sure to check to see if you qualify for these and other important deductions and credits. Remember that the fastest, safest and easiest way to get your refund is to e-file and use direct deposit. E-file has become so popular that nearly eight out of 10 individual taxpayers now e-file their return. It's now the first choice for about 112 million taxpayers. 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 a fillable form available at IRS.gov. We know that it takes time to prepare and file a tax return, but the IRS wants to help you fulfill your tax obligations and will continue to go the extra mile to provide assistance. 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. -2- 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 2011 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 2011 Tax Table . . . . . . . . . . . . . . . . . . 74 Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099 . . . . . . . . . . . . . . . . . 10 2011 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 Forms and Publications . . . . 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 . . . . . . . . . . . . 28 Major Categories of Federal Income and Outlays For Fiscal Year 2010 . . . . 97 Tax and Credits . . . . . . . . . . . . . . . . . . 33 Other Taxes . . . . . . . . . . . . . . . . . . . . . 42 Payments . . . . . . . . . . . . . . . . . . . . . . . 44 -3- 2011 Tax Rate Schedules . . . . . . . . . . . . . 98 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 The Taxpayer Advocate Service Is Here To Help Taxpayer Advocate Service The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated 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 haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all! TAS can help if you can't resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action. You've tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn't responded by the date promised. If you qualify for our help, we'll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free. If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office. As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our online tax toolkit at www. TaxpayerAdvocate.irs.gov can help you understand these rights. 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). -4- Options for e-ling your returnssafely, quickly, and easily. Why do 80% of Americans file their taxes electronically? SecurityThe IRS uses the latest encryption technology to safeguard your information. Flexible PaymentsFile early; pay by April 17. Greater AccuracyFewer errors mean faster processing. Quick ReceiptReceive an acknowledgment that your return was accepted. Go GreenReduce the amount of paper used. It's Freethrough Free File. Faster RefundsGet your refund faster by e-filing using direct deposit. IRS e-le: It's Safe. It's Easy. It's Time. Joining the 110 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 more than 1 billion e-filed tax returns safely and securely. There's no paper return to be lost or stolen. Starting January 1, 2012, many tax return preparers will be required to use IRS e-file. If you are asked if you want to e-file, just give it a try. IRS e-file is now the norm, not the exception. Most states also use electronic filing. Free e-le Help Available Nationwide Volunteers are available in communities nationwide providing free tax assistance to low to moderate income (generally under $50,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically file their own tax return with the assistance from an IRS-certified volunteer. See Free Tax Return Assistance near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you! Everyone Can Free File If your adjusted gross income was $57,000 or less in 2011, 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. -5- What's New For information about any additional changes to the 2011 tax law or any other developments affecting Form 1040 or its instructions, go to www.irs.gov/form1040. Due date of return. File Form 1040 by April 17, 2012. The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia. Capital gains and losses. In most cases, you must report your capital gains and losses on new Form 8949 and report the totals on Schedule D. If you sold a covered security in 2011, your broker will send you a Form 1099-B (or substitute statement) that shows your basis. This will help you complete Form 8949. Generally, a covered security is a security acquired after 2010. See the instructions for line 13. after December 31, 2008, and ending before May 1, 2010. See the instructions for line 67. must report half of it on your 2011 return and the rest on your 2012 return. See the instructions for lines 16a and 16b. Repayment of first-time homebuyer credit. Health savings accounts (HSAs) and Archer MSAs. The additional tax on distri- Self-employed health insurance deduction. This deduction is no longer allowed on Schedule SE. However, you can still take it on Form 1040, line 29. See the instructions for line 29 for more information about this deduction. Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount has increased to $48,450 ($74,450 if married filing jointly or a qualifying widow(er); $37,225 if married filing separately). First-time homebuyer credit. To claim the first-time homebuyer credit for 2011, you (or your spouse if married) must have been a member of the uniformed services or Foreign Service or an employee of the intelligence community on qualified official extended duty outside the United States for at least 90 days during the period beginning If you have to repay the credit, you may be able to do so without attaching Form 5405. See the instructions for line 59b. Standard mileage rates. The 2011 rate for business use of your vehicle is increased to 51 cents a mile (5512 cents a mile after June 30, 2011). The 2011 rate for use of your vehicle to get medical care or to move is increased to 19 cents a mile (2312 cents a mile after June 30, 2011). In addition, beginning in 2011, you may use the business standard mileage rate for a vehicle used for hire, such as a taxicab. Roth IRAs. If you converted or rolled over an amount to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. Report the amount that is taxable on your 2011 return on line 15b (for conversions from IRAs) or 16b (for rollovers from qualified retirement plans, other than from a designated Roth account). See the instructions for lines 15a and 15b and lines 16a and 16b. Designated Roth accounts. If you rolled over an amount from a 401(k) or 403(b) plan to a designated Roth account in 2010 and did not elect to report the taxable amount on your 2010 return, you generally -6- butions from HSAs and Archer MSAs not used for qualified medical expenses has increased to 20% for distributions after 2010. See Form 8889 or Form 8853 (and the instructions) for details. Foreign financial assets. If you had foreign financial assets in 2011, you may have to file new Form 8938 with your return. Check www.irs.gov/form8938 for details. Schedule L. Schedule L is no longer in use. You do not need it to figure your 2011 standard deduction. Instead, see the instructions for line 40. Expired tax benefits. The making work pay credit has expired. You cannot claim it on your 2011 return. Schedule M is no longer in use. You cannot claim the alternative motor vehicle credit for a vehicle you bought after 2010, unless the vehicle is a new fuel cell motor vehicle. See Form 8910 and its instructions. 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? at the end of these instructions. 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 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. 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. See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement). 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 2011 or was a full-time student under age 24 at the end of 2011. 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 or see Form 8814. A child born on January 1, 1988, is considered to be age 24 at the end of 2011. 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 2011. 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. You elected to be taxed as a resident alien. 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 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia). If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. Filing instructions and addresses are at the end of these instructions. What if You Cannot File on Time? You can get an automatic 6-month extension (to October 15, 2012) 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. ! -7- 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 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, 2012, 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. Chart AFor Most People IF your filing status is . . . AND at the end of 2011 you were* . . . THEN file a return if your gross income** was at least . . . Single (see the instructions for line 1) under 65 65 or older Married filing jointly*** (see the instructions for line 2) under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) Married filing separately (see the instructions for line 3) any age Head of household (see the instructions for line 4) under 65 65 or older $12,200 13,650 Qualifying widow(er) with dependent child (see the instructions for line 5) under 65 65 or older $15,300 16,450 $9,500 10,950 $19,000 20,150 21,300 $3,700 *If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011. **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 2011 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. Gross income includes gains, but not losses, reported on Form 8949. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. ***If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return regardless of your age. -8- Chart BFor Children and Other Dependents 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 $5,800. Your gross income was more than the larger of $950, or Your earned income (up to $5,500) plus $300. Yes. You must file a return if any of the following apply. Your unearned income was over $2,400 ($3,850 if 65 or older and blind). Your earned income was over $7,250 ($8,700 if 65 or older and blind). Your gross income was more than the larger of $2,400 ($3,850 if 65 or older and blind), or Your earned income (up to $5,500) plus $1,750 ($3,200 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 $5,800. 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 $5,500) plus $300. Yes. You must file a return if any of the following apply. Your unearned income was over $2,100 ($3,250 if 65 or older and blind). Your earned income was over $6,950 ($8,100 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 $2,100 ($3,250 if 65 or older and blind), or Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind). Chart COther Situations When You Must File You must file a return if any of the four conditions below apply for 2011. 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 59b. 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. g. Recapture taxes. See the instructions for line 44 and line 60. 2. You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 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. -9- Where To Report Certain Items From 2011 Forms W-2, 1097, 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 62. 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 W-2 Wages, tips, other compensation (box 1) Allocated tips (box 8) 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) Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) Form 1040, See Wages, Form 2441, Form 8839, Form 8853, line 7 Salaries, Tips, etc. Part III line 16 line 1 Form 8889, line 9 See the instructions for Form 1040, line 60 W-2G Gambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) 1097-BTC Bond tax credit See Form 8912 and its instructions 1098 Mortgage interest (box 1) Points (box 2) Refund of overpaid interest (box 3) Mortgage insurance premiums (box 4) } Schedule A, line 10, but first see the instructions on Form 1098* 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* 1098-MA Homeowner mortgage payments (box 3) Schedule A, line 10, but first see the instructions on Form 1098-MA 1098-T Qualified tuition and related expenses (box 1) See the instructions for Form 1040, line 34, or Form 1040, line 49; but first see the instructions on Form 1098-T* 1099-A Acquisition or abandonment of secured property See Pub. 4681 1099-B Sales price of stocks, bonds, etc. (box 2), cost or other basis (box 3), and wash sale loss disallowed (box 5) Aggregate profit or (loss) on contracts (box 13) Bartering (box 14) Form 8949, but first see the Instructions for Schedule D Form 6781, line 1 See Pub. 525 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 Form 1040, line 13, or, if required, Schedule D, line 13 See the instructions for Schedule D, line 19 See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D See the instructions for Schedule D, line 18 See the instructions for Form 1040, line 9a Schedule A, line 23 Form 1040, line 47, or Schedule A, line 8; but first see the instructions for line 47 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 See the instructions for Form 1040, line 10, and 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 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 Form 1040, line 30 See the instructions for Form 1040, line 8a 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 Form 1040, line 8b Form 6251, line 12 1099-K Merchant card/third party network payments Schedule C, C-EZ, E, or F 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* See the Instructions for Schedule E* (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 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, 14, 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) 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 and other deductions (boxes 7, 8, and 10) Patron's AMT adjustment (box 9) 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 1099-Q Qualified education program payments See the instructions for Form 1040, line 21 1099-R Distributions from IRAs** Distributions from pensions, annuities, etc. Capital gain (box 3) See the instructions for Form 1040, lines 15a and 15b See the instructions for Form 1040, lines 16a and 16b See the instructions on Form 1099-R 1099-S Gross proceeds from real estate transactions (box 2) Buyer's part of real estate tax (box 5) Form 4797, Form 6252, Form 8824, or Form 8949 See the instructions for Schedule A, line 6* 1099-SA Distributions from health savings accounts (HSAs) Distributions from MSAs*** Form 8889, line 14a Form 8853 See the instructions on Form 1099-OID Form 1040, line 30 See the instructions on Form 1099-OID *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 - 2011 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 2010 and you are filing a joint TIP return for 2011 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2010 return. 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. Address Change If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address. P.O. Box Enter your box number only if your post office does not deliver mail to your home. Foreign Address If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state. Death of a Taxpayer See Death of a Taxpayer under General Information, later. 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. 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 both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed 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 SSA. 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. 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. 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, 2011. 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 2011, 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, 2011, and did not remarry before the end of 2011. 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. Line 2 Social Security Number (SSN) Presidential Election Campaign Fund An incorrect or missing SSN can increase your tax, reduce your refund, or delay your 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 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 Need more information or forms? Visit IRS.gov. - 12 - Married Filing Jointly You can check the box on line 2 if any of the following apply. You were married at the end of 2011, even if you did not live with your spouse at the end of 2011. Your spouse died in 2011 and you did not remarry in 2011. 2011 Form 1040 Lines 2 Through 4 You were married at the end of 2011, and your spouse died in 2012 before filing a 2011 return. For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and the word \"spouse\" means a person of the opposite sex who is a husband or a wife. A husband and wife filing jointly report their 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 and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. See the instructions for line 3. Also see Innocent Spouse Relief under General Information, later. Nonresident aliens and dual-status aliens. 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 2011, 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 generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555. However, 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. Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse does not have and is not required to have an SSN or ITIN, enter \"NRA.\" 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 2011. See Married persons who live apart. TIP be claimed as a dependent on someone else's 2011 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 in the line 6c instructions. 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 Line 4 your qualifying child, see Step 1 of the line 6c instructions. 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 or separate maintenance at the end of 2011. But if, at the end of 2011, 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 2011 and you meet the other rules under Married persons who live apart, below. 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. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2011 of your parent whom you can claim as a dependent, except under a multiple support agreement (see the line 6c instructions). Your parent did not have to live with you. Test 2. You paid over half the cost of keeping 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). 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 in the line 6c instructions, b. Any person who is your dependent only because he or she lived with you for all of 2011, or c. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions. 2. Your unmarried qualifying child who is not your dependent. 3. Your married qualifying child who is not your dependent only because you can - 13 - Dependent. To find out if someone is your dependent, see the instructions for line 6c. 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 service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable. If the person for whom you kept up a home was born or died in 2011, 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. 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. Married persons who live apart. Even if you were not divorced or legally separated at the end of 2011, you are considered unmarried if all of the following apply. You lived apart from your spouse for the last 6 months of 2011. 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 2011. Your home was the main home of your child, stepchild, or foster child for more than half of 2011 (if half or less, see Exception to time lived with you, earlier). 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 Need more information or forms? Visit IRS.gov. 2011 Form 1040 Lines 4 Through 6b or separated parents in the line 6c instructions. 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 2011 if all of the following apply. Your spouse died in 2009 or 2010 and you did not remarry before the end of 2011. 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 2011. If the child did not live with you for the required time, see Exception to time lived with you, later. 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 2011, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2. 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. Line 6b Dependent. To find out if someone is your Check the box on line 6b if either of the following applies. dependent, see the instructions for line 6c. 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 in the line 6c instructions, if applicable. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 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 $3,700 on line 42 for each exemption you can take. Need more information or forms? Visit IRS.gov. - 14 - Spouse 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 2011, 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 2011, you cannot take an exemption for your former spouse. Death of your spouse. If your spouse died in 2011 and you did not remarry by the end of 2011, 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 under General Information, later. 2011 Form 1040 Line 6c 1. Do you have a child who meets the conditions to be your qualifying child? Line 6cDependents 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, later.) Yes. Continue 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) STOP 2. Was the child married? Yes. See Married person, later. No. Continue 3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 tax return? See Steps 1, 2, and 4. AND Yes. You cannot claim any dependents. Go to Form 1040, line 7. was ... Under age 19 at the end of 2011 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2011, a student (defined later), and younger than you (or your spouse, if filing jointly) Step 3 or Any age and permanently and totally disabled (defined later) 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 2011? Yes. Continue Who did not provide over half of his or her own support for 2011 (see Pub. 501) Who is not filing a joint return for 2011 or is filing a joint return for 2011 only as a claim for refund (defined later) No. STOP This child is not a qualifying child for the child tax credit. Go to Form 1040, line 7. AND 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, later.) AND Who lived with you for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later. CAUTION No. You cannot claim this child as a dependent. Go to Form 1040, line 7. A qualifying child is a child who is your... ! No. Go to Step 4. 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 2011, see Qualifying child of more than one person, later. (Continued) - 15 - Need more information or forms? Visit IRS.gov. 2011 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 No. STOP Go to Form 1040, line 7. 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) 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, later.) or Yes. Continue Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) No. STOP You cannot claim this person as a dependent. Go to Form 1040, line 7. or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) 3. Was your qualifying relative married? or Yes. See Married person, later. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or No. Continue 4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 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, later 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 2011. 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 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 AND 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. Who had gross income of less than $3,700 in 2011. If the person was permanently and totally disabled, see Exception to gross income test, later Children of divorced or separated parents. A child will be treated AND For whom you provided over half of his or her support in 2011. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later. Need more information or forms? Visit IRS.gov. as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) 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 2011 (whether or not they are or were married). 2. The child received over half of his or her support for 2011 from the parents (and the rules on Multiple support agreements, later, 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 2011. 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 2011, 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. - 16 - 2011 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 2011. 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 2011. 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 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 requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; and Step 4, question 2. 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 later), 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, earlier, or Kidnapped child, later. A person is considered to have lived with you for all of 2011 if the person was born or died in 2011 and your home was this person's home for the entire time he or she was alive in 2011. 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 and files a joint return, you cannot claim that person as your dependent. Go to Form 1040, line 7. However, if the person is married but does not file a joint return or files a joint return only as a Claim for refund (defined earlier) and no tax liability would exist for either spouse if they filed separate returns, you may be able to claim him or her as a dependent. Go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative). 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 2011, 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, described earlier, 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 2011. 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 2011. If no parent c