Department 

of the 

Treasury

Internal 

Revenue

Service

John A. Koskinen

Commissioner

Rosemary Marcuss

Director, Research, Analysis, and

Statistics

Barry Johnson

Acting Director, Statistics of Income

Division

David P. Paris

Chief, Individual Statistics Branch

Individual Income 

Tax Returns Line 

Item Estimates, 

2012

Publication 4801 (Rev. 10-2014)

This 2012 Statistics of Income (SOI) line item estimates publication provides estimates of frequencies and amounts of the 

entries on the lines of the forms and schedules filed with individual tax returns as shown on the 2012 Individual SOI Complete Report weighted file. The estimates are based on returns 

filed in Processing Year 2013 that were sampled statistically 

and then weighted to estimate the entire 2012 Tax Year.

Variations of the three basic forms: 1040, 1040A, and 

1040EZ, include electronically filed returns. The form 

variations were categorized into the basic forms according 

to the data reported on the return. For example, if a return 

was filed electronically and its characteristics indicate that 

it would otherwise have been filed on paper as a 1040 or 

1040A, then it would be classified as such statistically.

2012 Complete Report estimates:

144,928,472 Total, all individual returns filed

83,631,395 1040 returns

38,243,922 1040A returns

23,053,156 1040EZ returns

Estimates of return filed electronically:

121,314,249 Total, all individual returns filed

87,402,503 1040 returns

34,305,758 1040A returns

18,605,988 1040EZ returns

Suggested Citation

Statistics of Income—2012

Individual Income Tax Returns

Line Item Estimates

Internal Revenue Service

Washington, D.C.

3

2012 Totals for Forms and Schedules.........................7

Limitations and Guidelines........................................9

Description of the Sample........................................11

Line Item Counts are reported for:

All Returns filed

Returns.....................................................................14

Amount ....................................................................15

Form 1040 only

Returns.....................................................................18

Amount ....................................................................19

Electronically filed returns

Returns.....................................................................22

Amount ....................................................................23

Form 1040A

Returns.....................................................................26

Amount ....................................................................27

Form 1040EZ

Returns.....................................................................30

Amount ....................................................................31

Schedule A, Itemized Deductions

Returns.....................................................................32

Amount ....................................................................33

Schedule B, Interest & Ordinary Dividends

Returns.....................................................................34

Amount ....................................................................35

Schedule C, Profit or Loss From Business (Sole 

Proprietorship)

Returns.....................................................................36

Amount ....................................................................37

Schedule C-EZ, Net Profit From Business (Sole 

Proprietorship)

Returns.....................................................................40

Amount ....................................................................41

Schedule D, Capital Gains and Losses

Returns.....................................................................42

Amount ....................................................................43

Schedule E, Supplemental Income and Loss

Returns.....................................................................46

Amount ....................................................................47

Contents

Page Page

Schedule EIC, Earned Income Credit

Returns.....................................................................50

Amount ....................................................................51

Schedule F, Profit or Loss From Farming

Returns.....................................................................52

Amount ....................................................................53

Schedule R, Credit for the Elderly or Disabled

Returns.....................................................................56

Amount ....................................................................57

Schedule SE, Self-Employment Tax

Returns.....................................................................60

Amount ....................................................................61

Form 982, Reduction of Tax Attributes Due to 

Discharge of Indebtedness (and Section 1082 Basis 

Adjustment)

Returns.................................................................... 64

Amount ....................................................................65

Form 2106, Employee Business Expenses

Returns.....................................................................66

Amount ....................................................................67

Form 2106-EZ, Unreimbursed Employee Business 

Expenses

Returns.....................................................................70

Amount ....................................................................71

Form 2439, Notice to Shareholder of Undistributed 

Long-Term Capital Gains

Returns.....................................................................72

Amount ....................................................................73

Form 2441, Child and Dependent Care Expenses

Returns.....................................................................74

Amount ....................................................................75

Form 3468, Investment Credit

Returns.....................................................................78

Amount ....................................................................79

Form 3800, General Business Credit

Returns.....................................................................84

Amount ....................................................................85

Form 3903, Moving Expenses

Returns.....................................................................90

Amount ....................................................................91
Individual Income Tax Returns Line Item Estimates, 

2012 Contents

4

Form 4136, Credit for Federal Tax Paid on Fuels

Returns.....................................................................92

Amount ....................................................................93

Form 4562, Depreciation and Amortization 

(Including Information on Listed Property)

Returns...................................................................100

Amount ..................................................................101

Form 4684, Casualties and Thefts

Returns...................................................................104

Amount ..................................................................105

Form 4797, Sales of Business Property

Returns...................................................................108

Amount ..................................................................109

Form 4835, Farm Rental Income and Expenses

Returns...................................................................112

Amount .................................................................. 113

Form 4952, Investment Interest Expense Deduction

Returns................................................................... 114

Amount .................................................................. 115

Form 4972, Tax on Lump-Sum Distributions

Returns................................................................... 116

Amount .................................................................. 117

Form 5329, Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

Returns................................................................... 118

Amount .................................................................. 119

Form 5405, Repayment of the First-Time 

Homebuyer Credit

Returns...................................................................122

Amount ..................................................................123

Form 5695, Residential Energy Credits

Returns...................................................................124

Amount ..................................................................125

Form 5884, Work Opportunity Credit

Returns...................................................................128

Amount ..................................................................129

Form 5884-B, New Hire Retention Credit

Returns...................................................................130

Amount .................................................................. 131

Form 6251, Alternative Minimum Tax—Individuals

Returns...................................................................132

Amount ..................................................................133

Form 6252, Installment Sale Income

Returns...................................................................136

Amount ..................................................................137

Form 6781, Gains and Losses From Section 1256 

Contracts and Straddles

Returns...................................................................138

Amount ..................................................................139

Form 8283, Noncash Charitable Contributions

Returns...................................................................140

Amount .................................................................. 141

Form 8396, Mortgage Interest Credit

Returns...................................................................144

Amount ..................................................................145

Form 8582, Passive Activity Loss Limitations

Returns...................................................................146

Amount ..................................................................147

Form 8586, Low-Income Housing Credit

Returns...................................................................148

Amount ..................................................................149

Form 8606, Nondeductible IRAs

Returns...................................................................150

Amount ..................................................................151

Form 8615, Tax for Certain Children Who Have 

Investment Income of More Than $1,900

Returns...................................................................154

Amount ..................................................................155

Form 8801, Credit for Prior Year Minimum Tax—

Individuals, Estates, and Trusts

Returns...................................................................156

Amount ..................................................................157

Schedule 8812, Child Tax Credit

Returns...................................................................164

Amount ..................................................................165

Form 8814, Parents’ Election To Report Child’s 

Interest and Dividends

Returns...................................................................168

Amount ..................................................................169

Form 8824, Like-Kind Exchanges

Returns...................................................................170

Amount .................................................................. 171

Form 8829, Expenses for Business Use of Your Home

Returns................................................................... 174

Amount .................................................................. 175

Form 8834, Qualified Plug-in Electric and Electric 

Vehicle Credit

Returns................................................................... 176

Amount ..................................................................177

Page Page
Contents Individual Income Tax Returns Line Item Estimates, 

2012

5

Form 8835, Renewable Electricity, Refined Coal, and 

Indian Coal Production Credit

Returns...................................................................180

Amount .................................................................. 181

Form 8839, Qualified Adoption Expenses

Returns...................................................................184

Amount ..................................................................185

Form 8844, Empowerment Zone Employment Credit

Returns...................................................................188

Amount ..................................................................189

Form 8846, Credit for Employer Social Security and 

Medicare Taxes Paid on Certain Employee Tips

Returns...................................................................190

Amount ..................................................................191

Form 8853, Archer MSAs and Long-Term Care 

Insurance Contracts

Returns...................................................................192

Amount ..................................................................193

Form 8863, Education Credits (American Opportunity 

and Lifetime Learning Credits)

Returns...................................................................196

Amount ..................................................................197

Form 8864, Biodiesel and Renewable Diesel Fuels 

Credit

Returns...................................................................200

Amount ..................................................................201

Form 8880, Credit for Qualified Retirement Savings 

Contributions

Returns...................................................................202

Amount ..................................................................203

Form 8885, Health Coverage Tax Credit

Returns...................................................................204

Amount ..................................................................205

Form 8889, Health Savings Accounts (HSAs)

Returns...................................................................206

Amount ..................................................................207

Form 8903, Domestic Production Activities Deduction

Returns................................................................... 210

Amount .................................................................. 211

Form 8910, Alternative Motor Vehicle Credit

Returns...................................................................212

Amount ..................................................................213

Form 8911, Alternative Fuel Vehicle Refueling 

Property Credit

Returns................................................................... 214

Amount ..................................................................215

Form 8917, Tuition and Fees Deduction 

Returns................................................................... 216

Amount .................................................................. 217

Form 8936, Qualified Plug-in Electric Drive Motor 

Vehicle Credit

Returns................................................................... 218

Amount ..................................................................219

Form 8941, Credit for Small Employer Health 

Insurance Premiums

Returns...................................................................222

Amount ..................................................................223

This publication was prepared by Justin Bryan, Adrian Dungan, Jessica Holland, and Michael Parisi, economists 

with the Individual Returns Analysis Section.

Page Page

7

Line Item Estimates Totals for Tax Year 2012

In total, the Statistics of Income (SOI) Division collected data from more than 60 IRS individual income tax 

forms and schedules to produce the estimates in this report. The table presented here breaks these forms and 

schedules out by number and name, and by total number filed and total number filed electronically.

Totals for Forms and Schedules

Totals for Forms and Schedules from Line Item Estimates for Tax Year 2012

Total Electronically Filed

All returns filed 144,928,472 121,314,249

Form 1040 83,631,395 67,402,503

Form 1040A 38,243,922 34,305,758

Form 1040EZ 23,053,156 19,605,988

Schedule A, Itemized Deductions 46,135,354 39,188,018

Schedule B, Interest & Ordinary Dividends 19,925,282 16,246,543

Schedule C, Profit or Loss From Business (Sole Proprietorship) 26,202,494 21,098,440

Schedule C-EZ, Net Profit From Business (Sole Proprietorship) 4,730,857 3,806,937

Schedule D, Capital Gains and Losses 20,878,869 17,641,163

Schedule E, Supplemental Income and Loss 19,191,964 16,060,249

Schedule EIC, Earned Income Credit 20,972,964 19,414,992

Schedule F, Profit or Loss From Farming 1,907,750 1,647,919

Schedule R, Credit for the Elderly or Disabled 78,901 53,287

Schedule SE, Self-Employment Tax 20,232,861 16,386,923

Form 982, Reduction of Tax Attributes 614,391 504,157

Form 2106, Employee Business Expenses 8,757,770 7,587,717

Form 2106-EZ, Unreimbursed Employee Business Expenses 4,483,112 3,915,987

Form 2439, Undistributed Long-Term Capital Gains 23,371 22,245

Form 2441, Child and Dependent Care Expenses 7,154,641 6,566,424

Form 3468, Investment Credit 17,055 12,462

Form 3800, General Business Credit 698,900 589,745

Form 3903, Moving Expenses 1,188,425 1,057,923

Form 4136, Credit for Federal Tax Paid on Fuels 282,904 243,038

Form 4562, Depreciation and Amortization 11,969,678 10,238,741

Form 4684, Casualties and Thefts 389,020 332,569

Form 4797, Sales of Business Property 3,117,900 2,686,968

Form 4835, Farm Rental Income and Expenses 600,245 499,635

Form 4952, Investment Interest Expense Deduction 1,953,077 1,624,492

Form 4972, Tax on Lump-Sum Distributions 7,695 3,049

Form 5329, Additional Taxes on Qualified Plans (including IRAs) 2,320,131 2,031,363

Form 5405, Repayment of the First-Time Homebuyer Credit 237,496 175,195

Form 5695, Residential Energy Credits 2,387,414 2,001,432

Form 5884, Work Opportunity Credit 30,177 24,529

Form 5884-B, New Hire Retention Credit 99 0

Form 6251, Alternative Minimum Tax-Individuals 10,036,131 8,661,241

Form 6252, Installment Sale Income 641,959 535,912
Individual Income Tax Returns Line Item Estimates, 

2012 Totals for Forms and Schedules

8

Totals for Forms and Schedules from Line Item Estimates for Tax Year 2012

Total Electronically Filed

Form 6781, Gains and Losses From Section 1256 Contracts 604,082 492,210

Form 8283, Noncash Charitable Contributions 7,487,063 6,483,873

Form 8396, Mortgage Interest Credit 51,746 45,514

Form 8582, Passive Activity Loss Limitations 7,158,038 6,080,355

Form 8586, Low-Income Housing Credit 30,668 22,440

Form 8606, Nondeductible IRAs 2,326,607 1,978,205

Form 8615, Tax for Certain Children Who Have Investment Income 312,326 258,039

Form 8801, Credit for Prior Year Minimum Tax 1,128,102 956,512

Schedule 8812, Child Tax Credit 20,682,808 18,498,571

Form 8814, Parents' Election To Report Child's Interest and Dividends 63,874 45,890

Form 8824, Like-Kind Exchanges 194,563 174,902

Form 8829, Expenses for Business Use of Your Home 4,079,767 3,427,712

Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit 3,350 3,302

Form 8835, Renewable Elec., Refined Coal, and Indian Coal Prod. Credit 777 497

Form 8839, Qualified Adoption Expenses 35,887 0

Form 8844, Empowerment Zone Employment Credit 21,924 16,332

Form 8846, Credit for Employer SS and Medicare Taxes Paid on Emp. Tips 23,860 17,063

Form 8853, Archer MSAs and Long-Term Care Insurance Contracts 136,391 116,875

Form 8863, Education Credits (American Opportunity and Lifetime Learning) 12,470,225 11,273,183

Form 8864, Biodiesel and Renewable Diesel Fuels Credit 4,025 3,102

Form 8880, Credit for Qualified Retirement Savings Contributions 7,466,898 6,818,134

Form 8885, Health Coverage Tax Credit 11,754 8,734

Form 8889, Health Savings Accounts 5,215,437 4,673,024

Form 8903, Domestic Production Activities Deduction 825,399 737,672

Form 8910, Alternative Motor Vehicle Credit 7,286 2,855

Form 8911, Alternative Fuel Vehicle Refueling Property Credit 10,222 6,582

Form 8917, Tuition and Fees Deduction 2,125,059 1,829,773

Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit 26,909 18,030

Form 8941, Credit for Small Employer Health Insurance Premiums 73,415 61,769
9

Limitations and Guidelines for 

2012 Line Item Estimates

Since the line counts used in this package are obtained from the Tax Year 2012 Individual SOI Complete Report 

File, they are subject to the same limitations as the data that are included in the Complete Report File. These limitations are derived from the fact that these data are statistically sampled, meaning that the line counts included in 

this package are estimates based on samples, and should not be mistaken for actual counts of the entire population. 

While most forms and items are present often enough to provide accurate estimates, some less popular items should 

be used with a high degree of caution. All line items with a sample count fewer than 10 have been removed.

The sample used in this study is one of a large number of samples that could have been selected using the 

same sample design. The estimates calculated from these different samples would vary. The sample estimate and 

an estimate of its standard error permit the construction of interval estimates with prescribed confidence that the 

interval includes the population value. Shown below are 95 percent confidence intervals for selected Form 1040 

items: (For example, the population value of number of returns for salaries and wages, with 95 percent confidence, 

is between 119,587,371 and 120,114,715). These confidence intervals correspond to the estimates for all Individual 

Income Tax Returns filed for Tax Year 2012. 

95 Percent Confidence Intervals for Number of Returns for Selected Items on All Form 1040’s

Item Line number on 1040 95% confidence interval

Salaries and wages 7 ( 119,587,371 120,114,715 )

Taxable interest 8a ( 47,665,485 48,279,533 )

Tax-exempt interest 8b ( 5,836,914 6,072,724 )

Ordinary dividends 9a ( 27,728,796 28,221,156 )

Taxable refunds of state & local taxes 10 ( 21,767,612 22,242,926 )

Alimony received 11 ( 399,796 481,006 )

Capital gain distributions 13 (margin write in) ( 2,386,804 2,572,274 )

Total taxable IRA distributions 15b ( 12,997,709 13,393,579 )

Total pension and annuities 16a ( 29,245,323 29,788,433 )

Taxable pension and annuities 16b ( 27,022,269 27,557,147 )

Unemployment compensation 19 ( 11,147,272 11,537,450 )

Social security benefits 20a ( 26,221,043 26,740,061 )

Taxable social security benefits 20b ( 17,555,445 17,989,089 )

Net operating loss 21 (margin write in) ( 1,241,453 1,347,065 )

Educator expenses 23 ( 3,673,609 3,907,095 )

IRA deduction 32 ( 2,481,595 2,669,079 )

Student loan interest deduction 33 ( 10,568,883 10,960,721 )

Tuition and fees deduction 34 ( 2,022,594 2,202,586 )

Moving expenses 26 ( 1,072,003 1,201,599 )

One-half of self-employment tax 27 ( 18,522,066 18,820,810 )

Self-employed health insurance deduction 29 ( 3,806,040 3,998,020 )

Keogh and self-employed SEP and SIMPLE plans 28 ( 885,500 960,830 )

Penalty on early withdrawal of savings 30 ( 716,527 821,745 )

Alimony paid 31a ( 578,843 667,321 )

Total adjustments 36 ( 36,359,711 36,887,087 )

Adjusted gross income (amount in thousands) 37 ( 9,083,751,145 9,116,511,617 )
Limitations and Guidelines for 2012 

Line Item Estimates

10

Individual Income Tax Returns Line Item Estimates, 

2012

Forms whose line entries have weak estimates (implying a returns sampled count less than 50) are listed below. 

Form 4972

Form 5884-B

Form 8834

Form 8885

Form 8910

Total standard deduction 40 ( 96,936,329 97,480,697 )

Additional standard deduction 40 ( 13,490,852 13,912,870 )

Total itemized deductions 40 ( 45,308,207 45,855,187 )

Taxable income 43 ( 108,712,471 109,279,249 )

Income tax before credits 44 ( 107,836,560 108,398,772 )

95 Percent Confidence Intervals for Number of Returns for Selected Items on All Form 1040’s

Item Line number on 1040 95% confidence interval
11

Description of the Sample 

for the Line Item Estimates

This section describes the sample design and selection, 

the method of estimation, the sampling variability of 

the estimates, and the methodology of computing confidence intervals presented in this report.

Domain of Study

The Statistics of Income Division (SOI) based the estimates in this report on a probability sample of unaudited Individual Income Tax Returns, Forms 1040, 

1040A, and 1040EZ (including electronic returns) filed 

by U.S. citizens and residents during Calendar Year 

2013. 

SOI subjected all returns processed during 2013 

to sampling except tentative and amended returns. It 

excluded tentative returns because the revised returns 

may be sampled later and amended returns because SOI 

had already subjected the original returns to sampling. 

Also, after sampling, SOI identified a small percentage 

of returns as tentative or amended and excluded these 

returns, along with those containing no income information, from the estimates. 

The estimates are intended to represent all returns 

filed for Tax Year 2012. Returns filed for 2012 made 

up the majority of returns, while prior-year returns and 

a few for noncalendar years ending during 2011 and 

2012 accounted for the remainder processed during 

Calendar Year 2013. SOI included prior-year returns 

in place of 2012 returns received and processed after 

December 31, 2013, in the estimates. This was done 

based on the assumption that the characteristics of returns due, but not yet processed, can best be represented by the returns for previous income years that 

were processed in 2013.

Sample Design and Selection

The current design is a stratified probability sample, 

in which the population of tax returns is classified into 

subpopulations, called strata, and a random sample is 

selected independently from each stratum. SOI identified the strata by:

(1) Nontaxable returns (including no alternative 

minimum tax) with an adjusted gross income 

or expanded income of $200,000 or more.

(2) High business receipts of $50,000,000 or more.

(3) Presence or absence of special tax forms or 

schedules (Form 2555, Form 1116, Form 1040 

Schedule C, and Form 1040 Schedule F).

(4) Indexed positive or negative income. SOI used 

60 variables to derive positive and negative 

incomes and deflated these income classes 

using the Chain-Type Price Index for the Gross 

Domestic Product so the sample represents a 

base year of 1991. 

(5) Potential usefulness of the return for tax policy 

modeling. SOI used 32 variables to determine 

how useful the return would be for tax modeling purposes.

SOI used tax data processed to the IRS Individual 

Master File at the Enterprise Computing Center in 

Martinsburg during Calendar Year 2013 to assign each 

taxpayer’s record to the appropriate stratum and determine whether the record should be included in the 

sample. Records included in the sample had to meet 

one of the following criteria: 1) certain combinations 

of the last 4 digits of the Social Security number (SSN), 

or 2) ending 5 digits of an 11-digit number generated 

by a mathematical transformation of the SSN that was 

less than or equal to the stratum sampling rate times 

100,000. 

Data Capture and Cleaning

Data capture for the SOI sample begins with the designation of a sample of administrative records. SOI 

monitors this process continuously for sample selection and data collection errors while the selection is 

underway. In addition, SOI selects and independently 

reviews, analyzes, and processes for a quality evaluation a small subsample of returns.

SOI loaded the administrative data and controlling 

information for each record in the sample into an online 

database at the Cincinnati Submission Processing 

Center, and used these data to identify inconsistencies, 

questionable and missing values, as well as any additional variables that an editor needed to extract for each 

record. The editors use a hardcopy of the taxpayer’s 
Individual Income Tax Returns Line Item Estimates, 

2012 Description of the Sample

12

return to enter the required information onto the online 

system. 

After the Processing Center completed its review, 

SOI further validated, tested, and balanced the data. 

SOI used adjustments and imputations for selected 

fields based on prior year data and other available information to make each record internally consistent. 

Finally, prior to publication, SOI reviewed all statistics 

and tables for accuracy and reasonableness in light of 

provisions of the tax law, taxpayer reporting variations 

and limitations, economic conditions, and comparability with other statistical series.

A small number of returns designated for the 

sample were not available for SOI processing because 

other areas of IRS needed the return at the same time. 

For Tax Year 2012, less than 1 percent (0.02 percent) 

of the returns selected for the sample were unavailable. 

Method of Estimation

SOI weighted the data by dividing the population count 

of returns in a stratum by the number of sample returns 

for that stratum and adjusted the weights to correct for 

misclassified returns. SOI applied these weights to the 

sample data to produce the estimates in this report.
Description of the Sample Individual Income Tax Returns Line Item Estimates, 

2012

13

Line Item Estimates, by Individual Income Tax Form and Schedule for Tax Year 2012

The total estimated line counts for each individual tax form and schedule follow. The number of returns for 

the lines appears on the pages on the left, while the corresponding amount (in thousands of dollars) for the lines 

appear on the colored pages on the right.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

14Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

Total of all 

1040 Returns

Total of all returns filed = 144,928,472 Electronically Filed Returns = 121,314,249

1040 = 83,631,395

1040A = 38,243,922

1040EZ = 23,053,156

66,655,855 21,814,184

53,718,396

2,663,017 77,021

4,246,004 6,428,336

=136,080,353

53,740,377

Y = * Y = **

Number of

Number of Returns

Exempt.=

CHILDREN AT HOME 47,243,999 83,620,329

465,595 567,447

Total Children under age

17 qualifying for credit CHILDREN AWAY FROM HOME

PARENTS 2,837,960 3,408,835 70,441,562

OTHER DEPENDENTS 6,888,996 10,315,782

Total Exemptions= 287,733,123

119,851,043

47,972,509

5,954,819

27,974,976

25,490,820

22,005,269

440,401

13 Cap. Gain Dist. = 2,479,539 23,034,726

20,241,430

2,039,106

13,882,102 13,195,644

29,516,878 27,289,708

17,208,947

1,835,688

11,342,361

26,480,552 17,772,267

6,635,317

144,519,302

3,790,352

36,623,399

21. Net oper. loss= 1,294,259

143,148

21. Stock options=

21. Cancel. of debt=

3,582

769,859

1,083,379 21. For. earn. inc. ex= 475,386

21. Gambling inc.= 1,925,505 1,136,801

18,671,438 21. Taxable HSA = 213,243

923,165

3,902,030

769,136

643,469 623,082

2,575,337

10,764,802 36. Archer MSA Ded.= 4,740

2,112,590 36. Housing ded.= 8,055

659,401 36. Other adj.= 148,885

144,928,472

* One election box checked ** Both election boxes checked (counts each box separately)
15 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

Total of all 

1040 Returns

Total of all returns filed = Electronically Filed Returns = 121,314,249

83,631,395

38,243,922

23,053,156

1040 =

1040A =

1040EZ =

6,301,357,591

111,789,613

71,066,052

260,393,306

204,401,524

27,462,015

8,936,487

13 Cap. Gain Dist. = 2,216,531 304,191,539

620,670,288

-9,357,957

272,043,736 230,783,461

975,274,407 612,544,219

613,258,347

-5,531,687

71,234,134

526,514,454

144,928,472

223,597,024

37,415,381

9,234,159,288

957,868

134,027,907

21. Net oper. loss= 189,072,930

520,781

21. Stock options= 339,925

21. Cancel. of debt=

21. For. earn. inc. ex= 3,355,278

12,424,870

29,633,268

21. Gambling inc.= 29,235,562 3,087,642

244,759 27,535,555 21. Taxable HSA =

20,849,020

25,677,807

456,333

11,156,210

11,795,245

10,693,660 36. Archer MSA Ded.= 6,932

4,686,828 36. Housing ded.= 136,044

11,158,127 36. Other adj.= 1,954,575

9,100,131,381
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

16

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

Total of all 

1040 Returns

45,581,697

13,701,861

97,208,513

854,845 97,208,513

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

39a A = 22,143,646 B = 9,137,602 C = 282,063 D = 102,912

126,736,118

136,087,302

108,995,860

108,081,852

4,224,741

108,117,666

7,096,246

6,339,717 53b F8801=

53a F3800= 466,097

262,061

53c other= 5,642

53c AMV= 7,241 10,079,053 53c Sch R= 67,430

6,925,814 53c F8834= 1,958

22,889,677 53c F8911= 8,104

53c F8859= 61

53c F8936= 2,225,307 25,061

53c F8396= 46,653

53c F8839= 30,485

44,569,999

96,302,736

18,671,438

a= 111,916 b= 39,328

5,613,766

198,535

877,513

Recapture Tax = 2,527 Other Taxes = 1,000,859

105,651,541

126,606,913

9,275,669

27,848,264

15,457

20,533,173

9,972,160

1,851,870

1,384,900

282,904

71a F2439= 31,824

71c F8801= 220,916

71d F8885= 11,754

Other Payments:

136,561,943 24,244

114,811,407

85,346,835

111,861,777

3,926,808

24,915,734

7,619,267

81,548,116
17 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

Total of all 

1040 Returns

Basic Stand. Ded. = 773,692,650

23,709,341

Stand. = 797,425,658

Add. Stand. Ded. =

Itmzed = 1,238,693,453

7,321,226,807

1,092,429,351

6,394,527,770

1,228,072,309

32,770,139

1,260,955,131

19,115,247

3,411,987

53a F3800= 2,580,523

53b F8801= 683,888

53c other= 35,547

53c AMV= 20,177 10,522,539 53c Sch R= 9,406

1,202,908 53c F8834= 4,872

53c F8911= 8,183

27,726,578 53c F8859= 474

1,266,559 53c F8936= 139,027

53c F8396= 65,306

53c F8839= 169,444

66,962,192

1,193,992,939

48,773,186

a= 18,590 b= 17,127

5,583,667

921,268

540,455

Recapture Tax = 2,551 Other Taxes = 474,479

1,250,332,103

1,023,112,148

261,962,988

64,128,627

184,518

27,717,367

8,805,984

104,569,724

1,697,065

138,483

71a F2439= 137,497

71c F8801= 553,130

71d F8885= 24,548

Other Payments:

1,493,291,607 19,753

367,984,216

314,028,757

53,955,460

125,864,771

840,059
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

18Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

1040 

Returns 

Only

Total 1040 ONLY returns filed = 83,631,395

Electronically filed forms 1040 Only = 67,402,503

30,366,846 9,573,104

41,756,497

1,882,821 52,127

Y = * 2,667,494 Y = ** 5,642,452

=81,865,013

41,772,510

Number of

Number of Returns Exempt.=

CHILDREN AT HOME 29,886,527 53,944,995

CHILDREN AWAY FROM HOME 298,909 360,824

PARENTS 1,669,964 2,013,089

OTHER DEPENDENTS 2,816,528 3,853,112

Exemptions = 183,809,542

63,734,031

39,301,400

5,781,203

25,151,597

23,100,111

22,005,269

440,401

13 Cap. Gain Dist. = 1,961,389 23,034,726

20,241,430

2,039,106

11,750.431 11,168,920

23,282,424 21,366,079

17,208,947

1,835,688

6,238,235

19,007,070 14,060,522

5,641,085

83,438,399

3,029,827

31,246,851

21. Net oper. loss= 1,294,259

143,148

21. Stock options=

21. Cancel. of debt=

3,582

769,859

1,083,379 21. For. earn. inc. ex= 475,386

21. Gambling inc.= 1,925,505 1,136,801

21. Taxable HSA = 18,671,438 213,243

923,165

3,902,030

769,136

623,082

2,177,468

6,792,418 36. Archer MSA Ded.= 4,740

1,355,031 36. Housing ded.= 8,055

659,401 36. Other adj.= 148,885

83,631,395

* One election box checked ** Both election boxes checked (counts each box separately)
19 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

1040 

Returns 

Only

Total 1040 ONLY returns filed = 83,631,395

Electronically filed forms 1040 Only = 67,402,503

4,922,072,934

107,423,888

189,072,930

70,709,139

255,057,319

200,281,404

22,090,615

8,936,487

13 Cap. Gain Dist. = 1,667,598 304,191,539

620,670,288

-9,357,957

251,440,408 213,039,297

849,054,868 510,469,567

613,258,347

-5,531,687

43,809,058

395,599,227 193,777,297

34,444,382

7,664,589,367

777,794 21. Net oper. loss=

339,925

520,781

126,787,450

21. Stock options=

21. Cancel. of debt= 12,424,870

21. For. earn. inc. ex= 29,633,268 3,355,278 21. Gambling inc.= 29,235,562 3,087,642 21. Taxable HSA = 244,759 27,535,555

20,849,020

25,677,807

456,333

11,156,210

10,533,419

6,714,229 36. Archer MSA Ded.= 6,932

2,867,703 36. Housing ded.= 136,044

11,158,127 36. Other adj.= 1,954,575

7,537,801,917

* One election box checked ** Both election boxes checked (counts each box separately)
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

20

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

1040 

Returns 

Only

8,625

7,096,246

4,505,473

6,206,800

2,867,760

14,135,746

2,225,307

45,581,697

75,453,513

81,865,013

67,860,261

67,132,109

4,223,737

1,153,369,014

29,469,196

62,367,319

18,671,438

111,916

5,613,766

7,486,913

36,170,312

39,328

36,170,312

a= b=

852,852

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

39a A = 16,180,922 B = 6,980,129 C = 175,935 D = 55,893

A

B D

C

53a F3800= 466,097

53b F8801= 262,061

53c other= 5,642

53c AMV= 7,241

53c Sch R= 14,488

53c F8834= 1,958

53c F8911= 8,104

53c F8859= 61

53c F8936= 25,061

53c F8396= 46,653

53c F8839= 30,485

198,535

877,513

Recapture Tax = 2,527 Other Taxes = 1,000,859

71,714,126

69,088,664

8,878,453

10,881,906

4,513

8,460,651

5,821,582

1,825,584

1,378,906

282,904

71a F2439= 31,824

71c F8801= 220,916

71d F8885= 11,754

Other Payments:

77,185,142 23,245

58,947,824

56,109,781

3,786,152

20,981,516

7,025,782

52,565,546
21 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

1040 

Returns 

Only

Basic Stand. Ded. = 317,358,652

Add. Stand. Ded. = 13,251,734

1,238,693,453

Stand. = 330,629,856

Itmzed =

6,205,211,797

697,723,772

5,592,893,960

1,120,000,953

32,769,861

67,167,922

19,115,247

53,364,982

53a F3800= 2,580,523

53b F8801= 683,888

2,438,113 53c other= 35,547

53c AMV= 20,177 7,273,022 53c Sch R= 1,578

555,424 53c F8834= 4,872

19,008,072 53c F8911= 8,183

53c F8859= 474

1,266,559 53c F8936= 139,027

53c F8396= 65,306

53c F8839= 169,444

1,100,004,032

48,773,186

18,590 17,127

5,583,667

a=

921,268

b=

540,455

Recapture Tax = 2,551 Other Taxes = 474,479

1,156,341,443

868,953,630

260,902,751

25,752,804

21,133

11,461,583

5,341,757

104,552,371

1,695,495

138,483

71a F2439= 137,497

71c F8801= 553,130

71d F8885= 24,548

Other Payments:

1,279,878,074 19,154

245,075,176

191,231,275

53,843,901

122,359,583

821,039
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

22Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation (see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

Electronically 

Filed Returns

Electronically Filed Returns = 121,314,249

1040's E-filed = 67,402,503

1040A's E-filed = 34,305,758

1040EZ's E-filed = 19,605,988

54,840,536 19,252,312

45,277,535

1,875,457 68,410

3,405,770 5,147,654

=114,120,477

45,282,649

Y = * Y = **

Number of Returns

Number of

CHILDREN AT HOME 41,547,111

Exempt.=

73,724,202

CHILDREN AWAY FROM HOME 377,541 455,563

PARENTS 2,347,399 2,802,576

OTHER DEPENDENTS 6,019,541 8,704,731

Exemptions = 245,090,199

102,383,196

39,374,075

5,015,683

23,304,630

21,633,359

19,119,814

362.639

13 Cap. Gain Dist. = 2,029,896 18,536,702

17,092,595

1,755,835

11,209,195 10,645,263

23,825,349 21,865,642

14,269,774

1,587,920

9,630,461

21,078,992 14,222,208

5,429,511

121,157,422

3,289,886

30,906,316

21. Net oper. loss= 1,053,522

121,884

21. Stock options=

21. Cancel. of debt=

3,183

613,009

929,079 21. For. earn. inc. ex= 210,326

21. Gambling inc.= 1,597,227 1,001,150

21. Taxable HSA = 185,875 15,044,153

772,708

3,245,907

636,702

513,632

2,152,884

9,755,608 36. Archer MSA Ded.= 4,501

1,829,773 36. Housing ded.= 3,295

590,293 36. Other adj.= 118,402

121,314,249

* One election box checked ** Both election boxes checked (counts each box separately)
23 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2012 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2012, or other tax year beginning , 2012, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

4 Head of household (with qualifying person). (See instructions.) If 

the qualifying person is a child but not your dependent, enter this 

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if child under age 17 

qualifying for child tax credit 

(see instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Boxes checked 

on 6a and 6b

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation (see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends . . . . . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ▶ 13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount . . . 15b 

16 a Pensions and annuities 16a b Taxable amount . . . 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 

20 a Social security benefits 20a b Taxable amount . . . 20b 

21 Other income. List type and amount 21 

22 Combine the amounts in the far right column for lines 7 through 21. This is your total income ▶ 22 

Adjusted 

Gross 

Income 

23 Educator expenses . . . . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 Deductible part of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction . . . . 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN ▶ 31a 

32 IRA deduction . . . . . . . . . . . . . 32 

33 Student loan interest deduction . . . . . . . . 33 

34 Tuition and fees. Attach Form 8917 . . . . . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . ▶ 37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2012) 

Electronically 

Filed Returns

Electronically Filed Returns =

1040's E-filed = 67,402,503

1040A's E-filed = 34,305,758

1040EZ's E-filed = 19,605,988

5,398,586,371

79,249,463

56,741,101

185,538,630

143,610,279

22,687,929

7,521,766

13 Cap. Gain Dist. = 1,684,684 240,348,950

434,096,862

-8,898,181

216,584,008 184,631,240

794,294,815 482,078,384

505,123,997

-3,894,354

58,485,718

419,882,359 178,365,024

28,882,709

7,676,507,231

828,957

389,567 21. Cancel. of debt=

21. Stock options=

134,787,687

253,660

9,291,288

21. For. earn. inc. ex= 14,091,421

21. Gambling inc.= 21,390,162

111,351,059

2,852,797

2,700,532 21. Taxable HSA = 216,313 21,923,458

17,175,222

21,642,765

403,672

9,277,678

9,775,207

9,640,592 36. Archer MSA Ded.= 6,203

4,090,453 36. Housing ded.= 63,781

9,199,203

21. Net oper. loss=

36. Other adj.= 1,380,973

121,314,249

7,565,156,173

* One election box checked ** Both election boxes checked (counts each box separately)
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

24

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

Electronically 

Filed Returns

107,229,672

10,619,945

81,082,739

656,314

Basic Stand. Ded. =

Add. Stand. Ded. =

39a A = 17,337,719 B = 7,164,578 C = 215,329 D = 89,397

A

B D

C

Stand. = 81,082,739

Itmzed = 38,768,120

114,126,435

92,109,746

91,346,042

3,607,902

91,374,767

5,989,590

5,824,705 53b F8801=

53a F3800= 396,477

227,340

53c other= 2,187

53c AMV= 2,814 9,110,839 53c Sch R= 52,288

6,341,795 53c F8834= 1,914

53c F8911= 4,474

20,396,208 53c F8859= 52

53c F8936= 1,851,523 16,219

53c F8396= 42,510

53c F8839= 0

39,354,544

80,810,122

15,044,153

a= 101,445 b= 31,128

4,894,669

157,990

753,239

Recapture Tax = 21 Other Taxes = 876,490

88,363,487

107,943,520

7,424,163

25,095,644

12,479

18,435,618

9,028,759

1,407,270 71a F2439=

1,206,972 71c F8801=

243,038

24,373

196,913

71d F8885= 8,734

Other Payments:

115,660,405 2,028

99,266,477

96,852,803

3,184,084

18,499,242

5,962,729

73,265,058
25 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 1040 (2012) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1948, Blind.

Spouse was born before January 2, 1948, Blind.} Total boxes checked ▶ 39a 

Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here ▶ 39b 

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40

41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 

45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . ▶ 46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 19 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit. Attach Schedule 8812, if required . . . 51 

52 Residential energy credits. Attach Form 5695 . . . . 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . ▶ 55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59a 59a

b 59b

Household employment taxes from Schedule H . . . . . . . . . . . . . .

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . .

60 Other taxes. Enter code(s) from instructions 60

61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . ▶ 61

Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62

63 2012 estimated tax payments and amount applied from 2011 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Schedule 8812 . . . . . 65

66 American opportunity credit from Form 8863, line 8 . . . . 66

67 Reserved . . . . . . . . . . . . . . . . 67

68 Amount paid with request for extension to file . . . . . 68

69 Excess social security and tier 1 RRTA tax withheld . . . . 69

70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70

71 Credits from Form: a 2439 b Reserved c 8801 d 8885 71

72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73

74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . ▶ 74a 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2013 estimated tax ▶ 75

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions ▶ 76

77 Estimated tax penalty (see instructions) . . . . . . . 77

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, 

they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. ▲Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date 

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2012) 

Electronically 

Filed Returns

C Basic Stand. Ded. = 649,080,140

D 18,321,781

667,401,920

Add. Stand. Ded. =

Stand. =

Itmzed = 1,015,667,905

6,065,886,844

931,319,264

5,271,070,999

1,007,471,231

26,607,546

1,034,088,004

9,737,479

3,122,363

53a F3800= 2,052,736

53b F8801= 574,088

53c other= 8,133

53c AMV= 11,112 9,522,971 53c Sch R= 7,555

1,099,116 53c F8834= 4,766

53c F8911= 3,158 24,820,110 53c F8859= 341

53c F8936= 91,582 1,017,864 53c F8396= 62,401

0

52,135,432

53c F8839=

981,952,572

38,730,529

a= 17,171 b= 10,939

4,663,112

686,774

463,315

Recapture Tax = 41 Other Taxes = 367,438

1,026,895,485

876,695,276

200,656,552

59,379,927

183,167

24,577,724

7,983,195

74,115,414

1,471,205

109,862

71a F2439= 117,241

71c F8801= 457,064

71d F8885= 20,959

Other Payments:

1,245,588,223 3,337

317,316,950

279,819,962

38,170,335

99,930,572

633,013
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

26

Form 

1040A U.S. Individual Income Tax Return 2012

Department of the Treasury—Internal Revenue Service 

 (99) IRS Use Only—Do not write or staple in this space.

Your first name and initial OMB No. 1545-0074 Last name 

Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing 

status 

Check only 

one box.

1 Single

2 Married filing jointly (even if only one had income)

3 Married filing separately. Enter spouse’s SSN above and 

full name here. ▶

4 Head of household (with qualifying person). (See instructions.)

If the qualifying person is a child but not your dependent, 

enter this child’s name here. ▶

5 Qualifying widow(er) with dependent child (see instructions)

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check 

box 6a.

b Spouse }

c Dependents: 

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if child under

age 17 qualifying for 

child tax credit (see 

instructions)

If more than six 

dependents, see 

instructions.

d Total number of exemptions claimed.

Boxes 

checked on 

6a and 6b

No. of children 

on 6c who: 

• lived with 

you

• did not live

with you due to 

divorce or

separation (see 

instructions)

Dependents 

on 6c not 

entered above

Add numbers 

on lines 

above ▶

Income 

 

Attach 

Form(s) W-2 

here. Also 

attach 

Form(s) 

1099-R if tax 

was 

withheld. 

 

If you did not 

get a W-2, see 

instructions.

 

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8a

b Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9a

b Qualified dividends (see instructions). 9b

10 Capital gain distributions (see instructions). 10

11 a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12 a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14 a Social security 

benefits. 14a

14b Taxable amount 

(see instructions). 14b

15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15

Adjusted 

gross 

income

16 Educator expenses (see instructions). 16

17 IRA deduction (see instructions). 17

18 Student loan interest deduction (see instructions). 18

19 Tuition and fees. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2012)

Total Forms Filed = 38,243,922

Total Forms Filed Electronically = 34,305,758

Y = * 823,446 Y = ** 687,797

14,559,906 12,241,079

10,637,846

780,196

24,894

37,648,348

10,645,800

CHILDREN AT HOME 17,357,472 29,675,333

CHILDREN AWAY FROM HOME 166,686 206,623

PARENTS 1,167,995 1,395,746

OTHER DEPENDENTS 4,072,467 6,462,670

TOTAL DEPENDENTS 20,543,899 37,740,374

Total 86,034,521

33,378,129

6,853,068

172,624

2,823,379

2,390,709

518,150

2,131,671 2,026,725

6,234,454 5,923,629

Other Income = 690,960

3,353,022

7,473,482 3,711,745

38,028,740

760,524

397,869

3,972,384

757,559

5,376,548

38,243,922

* One election box checked ** Both election boxes checked (counts each box separately)
27 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 

1040A U.S. Individual Income Tax Return 2012

Department of the Treasury—Internal Revenue Service 

 (99) IRS Use Only—Do not write or staple in this space.

Your first name and initial OMB No. 1545-0074 Last name 

Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) above 

and on line 6c are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Filing 

status 

Check only 

one box.

1 Single

2 Married filing jointly (even if only one had income)

3 Married filing separately. Enter spouse’s SSN above and 

full name here. ▶

4 Head of household (with qualifying person). (See instructions.)

If the qualifying person is a child but not your dependent, 

enter this child’s name here. ▶

5 Qualifying widow(er) with dependent child (see instructions)

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check 

box 6a.

b Spouse }

c Dependents: 

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if child under

age 17 qualifying for 

child tax credit (see 

instructions)

If more than six 

dependents, see 

instructions.

d Total number of exemptions claimed.

Boxes 

checked on 

6a and 6b

No. of children 

on 6c who: 

• lived with 

you

• did not live

with you due to 

divorce or

separation (see 

instructions)

Dependents 

on 6c not 

entered above

Add numbers 

on lines 

above ▶

Income 

 

Attach 

Form(s) W-2 

here. Also 

attach 

Form(s) 

1099-R if tax 

was 

withheld. 

 

If you did not 

get a W-2, see 

instructions.

 

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8a

b Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9a

b Qualified dividends (see instructions). 9b

10 Capital gain distributions (see instructions). 10

11 a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12 a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14 a Social security 

benefits. 14a

14b Taxable amount 

(see instructions). 14b

15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15

Adjusted 

gross 

income

16 Educator expenses (see instructions). 16

17 IRA deduction (see instructions). 17

18 Student loan interest deduction (see instructions). 18

19 Tuition and fees. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2012)

Total Forms Filed = 38,243,922

Total Forms Filed Electronically = 34,305,758

944,660,200

4,169,724

355,902

5,335,987

4,120,120

548,932

20,603,328 17,744,164

126,219,540 102,074,653

Other Income = 2,001,728

18,447,462

130,915,227 29,819,726

1,124,802,577

180,074

1,261,826

3,979,432

1,819,125

7,240,457

1,117,562,120

* One election box checked ** Both election boxes checked (counts each box separately)
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

28

Form 1040A (2012) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23 a Check 

if: { You were born before January 2, 1948, Blind

Spouse was born before January 2, 1948, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

Standard deductions, check here ▶ 23b

Deduction 

for— 

• People who 

check any 

box on line 

23a or 23b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

24 Enter your standard deduction. 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 Exemptions. Multiply $3,800 by the number on line 6d. 26

27 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-. 

This is your taxable income. ▶ 27

28 Tax, including any alternative minimum tax (see instructions). 28

29 Credit for child and dependent care expenses. Attach 

Form 2441. 29

30 Credit for the elderly or the disabled. Attach 

Schedule R. 30

31 Education credits from Form 8863, line 19. 31

32 Retirement savings contributions credit. Attach 

Form 8880. 32

33 Child tax credit. Attach Schedule 8812, if required. 33

34 Add lines 29 through 33. These are your total credits. 34

35 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-. This is 

your total tax. 35

36 Federal income tax withheld from Forms W-2 and 

1099. 36

37 2012 estimated tax payments and amount applied 

from 2011 return. 37 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

38a Earned income credit (EIC). 38a

b Nontaxable combat pay 

election. 38b

39 Additional child tax credit. Attach Schedule 8812. 39

40 American opportunity credit from Form 8863, line 8. 40

41 Add lines 36, 37, 38a, 39, and 40. These are your total payments. ▶ 41

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

43b, 43c, 

and 43d or 

Form 8888.

42 If line 41 is more than line 35, subtract line 35 from line 41. 

This is the amount you overpaid. 42

43a Amount of line 42 you want refunded to you. If Form 8888 is attached, check here ▶ 43a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

44 Amount of line 42 you want applied to your 

2013 estimated tax. 44

Amount 

you owe

45 Amount you owe. Subtract line 41 from line 35. For details on how to pay, 

see instructions. ▶ 45

46 Estimated tax penalty (see instructions). 46 

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete the following. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

here

Joint return? 

See instructions. 

Keep a copy 

for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge 

and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other 

▲

than the taxpayer) is based on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

preparer 

use only

Print/type preparer's name Preparer’s signature Date Check ▶ if 

self-employed

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 1040A (2012)

A= 5,962,694 B= 2,157,473

1,993

A

B

C

D C= 106,128 D= 47,019

Boxes Checked=

Tot. Std. Ded.= 37,986,039 Add. Std. Ded= 6,214,948

33,999,545

37,649,341

25,921,861

25,736,999

1,834,244

52,941

3,872,253

4,058,054

8,753,931

15,100,803

18,724,669

35,128,720

397,216

14,076,422

8,953

12,072,521 Excess FICA withheld= 4,002

4,150,578 Extension Request= 22,296 Other Payments:

36,757,900 999

34,414,057

34,302,470

140,656

2,655,504

593,485

19,355,134
29 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 1040A (2012) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23 a Check 

if: { You were born before January 2, 1948, Blind

Spouse was born before January 2, 1948, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

Standard deductions, check here ▶ 23b

Deduction 

for— 

• People who 

check any 

box on line 

23a or 23b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,950 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,900 

Head of 

household, 

$8,700 

24 Enter your standard deduction. 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 Exemptions. Multiply $3,800 by the number on line 6d. 26

27 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-. 

This is your taxable income. ▶ 27

28 Tax, including any alternative minimum tax (see instructions). 28

29 Credit for child and dependent care expenses. Attach 

Form 2441. 29

30 Credit for the elderly or the disabled. Attach 

Schedule R. 30

31 Education credits from Form 8863, line 19. 31

32 Retirement savings contributions credit. Attach 

Form 8880. 32

33 Child tax credit. Attach Schedule 8812, if required. 33

34 Add lines 29 through 33. These are your total credits. 34

35 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-. This is 

your total tax. 35

36 Federal income tax withheld from Forms W-2 and 

1099. 36

37 2012 estimated tax payments and amount applied 

from 2011 return. 37 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

38a Earned income credit (EIC). 38a

b Nontaxable combat pay 

election. 38b

39 Additional child tax credit. Attach Schedule 8812. 39

40 American opportunity credit from Form 8863, line 8. 40

41 Add lines 36, 37, 38a, 39, and 40. These are your total payments. ▶ 41

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

43b, 43c, 

and 43d or 

Form 8888.

42 If line 41 is more than line 35, subtract line 35 from line 41. 

This is the amount you overpaid. 42

43a Amount of line 42 you want refunded to you. If Form 8888 is attached, check here ▶ 43a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

44 Amount of line 42 you want applied to your 

2013 estimated tax. 44

Amount 

you owe

45 Amount you owe. Subtract line 41 from line 35. For details on how to pay, 

see instructions. ▶ 45

46 Estimated tax penalty (see instructions). 46 

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete the following. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

here

Joint return? 

See instructions. 

Keep a copy 

for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge 

and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other 

▲

than the taxpayer) is based on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

preparer 

use only

Print/type preparer's name Preparer’s signature Date Check ▶ if 

self-employed

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 1040A (2012)

Tot. Std. Ded.= 331,868,704 Add. Std. Ded= 10,457,608

799,766,987

326,775,611

541,123,725

71,640,898

973,874

7,827

3,249,518

647,484

8,718,506

13,597,210

58,045,720

103,244,436

1,060,237

37,578,692

162,908

16,255,784 Excess FICA withheld= 1,471

3,464,227 Extension Request= 15,111 Other Payments:

161,667,507 599

106,476,233

106,364,674

111,559

2,873,465

19,020
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

30

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2012 OMB No. 1545-0074

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) 

above are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Income

Attach 

Form(s) W-2 

here.

Enclose, but do 

not attach, any 

payment.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. 

Attach your Form(s) W-2. 1 

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2 

3 Unemployment compensation and Alaska Permanent Fund dividends (see instructions). 3 

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 

5 If someone can claim you (or your spouse if a joint return) as a dependent, check 

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,750 if single;

$19,500 if married filing jointly. See back for explanation. 5 

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. 

This is your taxable income. ▶ 6 

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 

8a Earned income credit (EIC) (see instructions). 8a 

b Nontaxable combat pay election. 8b 

9 Add lines 7 and 8a. These are your total payments and credits. ▶ 9

10 Tax. Use the amount on line 6 above to find your tax in the tax table in the 

instructions. Then, enter the tax from the table on this line. 10

11a If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund. 

If Form 8888 is attached, check here ▶ 11a

Refund

Have it directly 

deposited! See 

instructions and 

fill in 11b, 11c, 

and 11d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

12 If line 10 is larger than line 9, subtract line 9 from line 10. This is 

the amount you owe. For details on how to pay, see instructions. ▶ 12 

Third Party 

Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

Joint return? See 

instructions.

Keep a copy for 

your records.

Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and 

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based 

▲

on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2012)

Total Forms Filed =

Total Forms Filed Electronically = 19,605,988

Single = 21,729,103 Joint = 1,324,053 Y = * 755,064 Y = ** 98,087

Tax exempt interest = 993

Other Net Income or Loss = 303,272

22,738,883

1,818,040

1,751,104

23,053,156

You boxes checked = 6,486,162

23,053,156

Total Exemptions = 17,889,061

23,052,163

15,213,738

22,389,529

2,889,936

1,992 F4868 payment = 3,991 Excess FICA / RRTA =

22,618,901 1,993

15,212,745

21,449,526

1,278,715

9,627,436

* One election box checked ** Both election boxes checked (counts each box separately)
31 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2012 OMB No. 1545-0074

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

▲ Make sure the SSN(s) 

above are correct.

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

jointly, want $3 to go to this fund. Checking 

a box below will not change your tax or 

refund. You Spouse

Income

Attach 

Form(s) W-2 

here.

Enclose, but do 

not attach, any 

payment.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. 

Attach your Form(s) W-2. 1 

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2 

3 Unemployment compensation and Alaska Permanent Fund dividends (see instructions). 3 

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 

5 If someone can claim you (or your spouse if a joint return) as a dependent, check 

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,750 if single;

$19,500 if married filing jointly. See back for explanation. 5 

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. 

This is your taxable income. ▶ 6 

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 

8a Earned income credit (EIC) (see instructions). 8a 

b Nontaxable combat pay election. 8b 

9 Add lines 7 and 8a. These are your total payments and credits. ▶ 9

10 Tax. Use the amount on line 6 above to find your tax in the tax table in the 

instructions. Then, enter the tax from the table on this line. 10

11a If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund. 

If Form 8888 is attached, check here ▶ 11a

Refund

Have it directly 

deposited! See 

instructions and 

fill in 11b, 11c, 

and 11d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

12 If line 10 is larger than line 9, subtract line 9 from line 10. This is 

the amount you owe. For details on how to pay, see instructions. ▶ 12 

Third Party 

Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

Joint return? See 

instructions.

Keep a copy for 

your records.

Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and 

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based 

▲

on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2012)

Total Forms Filed =

Total Forms Filed Electronically = 19,605,988

Tax exempt interest =

Other Net Income or Loss = 969,272

434,624,457

1,010

196,000

8,977,615

23,053,156

444,767,344

134,927,098

260,510,084

50,914,082

797,131

476 F4868 payment = 2,241 Excess FICA / RRTA =

51,746,026 98

35,944,941

16,432,808

631,723

* One election box checked ** Both election boxes checked (counts each box separately)
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

32

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

▶ Information about Schedule A and its separate instructions is at www.irs.gov/form1040. 

▶ Attach to Form 1040. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see instructions) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 

Taxes You 

Paid

5 State and local (check only one box):

a Income taxes, or

b General sales taxes } . . . . . . . . . . . 5 

6 Real estate taxes (see instructions) . . . . . . . . . 6 

7 Personal property taxes . . . . . . . . . . . . . 7 

8 Other taxes. List type and amount ▶

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid

Note.

Your mortgage 

interest 

deduction may 

be limited (see 

instructions). 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see instructions 

and show that person’s name, identifying no., and address ▶

11 

12 Points not reported to you on Form 1098. See instructions for 

special rules . . . . . . . . . . . . . . . . . 12 

13 Mortgage insurance premiums (see instructions) . . . . . 13 

14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity

If you made a 

gift and got a 

benefit for it, 

see instructions. 

16 Gifts by cash or check. If you made any gift of $250 or more, 

see instructions . . . . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

instructions. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

21 Unreimbursed employee expenses—job travel, union dues, 

job education, etc. Attach Form 2106 or 2106-EZ if required. 

(See instructions.) ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount ▶

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list in instructions. List type and amount ▶

28 

Total 

Itemized 

Deductions 

29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount 

on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2012 

Total Schedules Filed = 46,135,354

10,215,951

10,211,954

Income Taxes = 33,424,186 43,907,077

General Sales Tax = 10,482,891

39,251,103

19,888,727

2,492,156

34,322,419

1,157,823

2,719,082

1,560,983

34,200,602

22,182,567

565,569

Capital Gains Deduction Limitation = 21,591

14,604,311

21,717,122

7,719,312

28,307,259

28,301,260

45,581,697

10,215,951

45,233,072

35,416,360

37,367,247

159,624

11,851,076

1,264,044

4,114,661

Gambling Loss Deduction = 929,310 Other than Gambling Deduction = 333,976

Property Income, Casualty, & Theft Deduction = 13,132

125,733
33 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

▶ Information about Schedule A and its separate instructions is at www.irs.gov/form1040. 

▶ Attach to Form 1040. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see instructions) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 

Taxes You 

Paid

5 State and local (check only one box):

a Income taxes, or

b General sales taxes } . . . . . . . . . . . 5 

6 Real estate taxes (see instructions) . . . . . . . . . 6 

7 Personal property taxes . . . . . . . . . . . . . 7 

8 Other taxes. List type and amount ▶

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid

Note.

Your mortgage 

interest 

deduction may 

be limited (see 

instructions). 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see instructions 

and show that person’s name, identifying no., and address ▶

11 

12 Points not reported to you on Form 1098. See instructions for 

special rules . . . . . . . . . . . . . . . . . 12 

13 Mortgage insurance premiums (see instructions) . . . . . 13 

14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity

If you made a 

gift and got a 

benefit for it, 

see instructions. 

16 Gifts by cash or check. If you made any gift of $250 or more, 

see instructions . . . . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

instructions. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

21 Unreimbursed employee expenses—job travel, union dues, 

job education, etc. Attach Form 2106 or 2106-EZ if required. 

(See instructions.) ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount ▶

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list in instructions. List type and amount ▶

28 

Total 

Itemized 

Deductions 

29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount 

on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2012 

Total Schedules Filed = 46,135,354

General Sales Taxes = 16,539,416

129,825,203

44,512,617

Income Taxes = 282,963,547 299,502,963

173,308,015

8,462,130

1,804,338

326,143,983

6,466,556

1,661,068

14,419,894

152,157,640

49,047,100

31,938,858

81,428,583

7,223,334

40,383,958

129,035,875

83,461,290

1,238,693,453

85,312,586

483,081,704

354,057,732

199,270,460

4,945,470

90,388,804

21,650,355

5,366,230

Gambling Loss Deduction = 17,809,053 Other than Gambling Deduction = 2,567,987

Property Income, Casualty & Theft Deduction = 1,273,315
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

34

SCHEDULE B 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Interest and Ordinary Dividends

▶ Attach to Form 1040A or 1040.

▶ Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address ▶

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 

1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4 

Note. If line 4 is over $1,500, you must complete Part III. Amount 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer ▶

5 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 

1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7a At any time during 2012, did you have a financial interest in or signature authority over a financial 

account (such as a bank account, securities account, or brokerage account) located in a foreign 

country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .

b 

If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature 

authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to 

those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .

If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the 

financial account is located ▶

8 During 2012, did you receive a distribution from, or were you the grantor of, or transferor to, a 

foreign trust? If “Yes,” you may have to file Form 3520. See instructions on back . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2012 

Total Schedules Filed = 19,925,282

F1040: 18,273,342 F1040A: 1,651,940

The component parts of line 2 are as follows:

F1040: 16,235,337 F1040A: 1,293,893

17,529,231

16,043

The component parts of line 6 are as follows:

F1040: 13,915,957 F1040A: 838,768

14,754,725
35 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE B 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Interest and Ordinary Dividends

▶ Attach to Form 1040A or 1040.

▶ Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address ▶

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 

1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4 

Note. If line 4 is over $1,500, you must complete Part III. Amount 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer ▶

5 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 

1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7a At any time during 2012, did you have a financial interest in or signature authority over a financial 

account (such as a bank account, securities account, or brokerage account) located in a foreign 

country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .

b 

If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature 

authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to 

those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .

If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the 

financial account is located ▶

8 During 2012, did you receive a distribution from, or were you the grantor of, or transferor to, a 

foreign trust? If “Yes,” you may have to file Form 3520. See instructions on back . . . . . .

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2012 

Total Schedules Filed = 19,925,282

F1040: 18,273,342 F1040A: 1,651,940

The component parts of line 2 are as follows:

F1040: 103,132,432 F1040A: 3,142,927

106,275,359

31,549

The component parts of line 6 are as follows:

F1040: 251,031,854 F1040A: 4,855,874

255,887,728
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

36

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business 

(Sole Proprietorship)

▶ For information on Schedule C and its instructions, go to www.irs.gov/schedulec.

▶ Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions 

▶

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), (see instr.) 

E Business address (including suite or room no.) ▶

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) ▶

G Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on losses . Yes No

H If you started or acquired this business during 2012, check here . . . . . . . . . . . . . . . . . ▶

I Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes No

J If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Income 

1 

1

Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on 

Form W-2 and the “Statutory employee” box on that form was checked . . . . . . . . . ▶

2 Returns and allowances (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . ▶ 7 

Part II Expenses Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

instructions). . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see instructions) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see 

instructions) . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional services 17

18 Office expense (see instructions) 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see instructions):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see instructions) . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 a Other expenses (from line 48) . . 27a

b Reserved for future use . . . 27b

28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . ▶ 28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. 

(If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 

• If a loss, you must go to line 32.

} 31

32 If you have a loss, check the box that describes your investment in this activity (see instructions). 

• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and 

on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and 

trusts, enter on Form 1041, line 3. 

• If you checked 32b, you must attach Form 6198. Your loss may be limited. 

} 32a All investment is at risk. 

32b Some investment is not 

at risk. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11334P Schedule C (Form 1040) 2012 

Total Schedules Filed = 26,202,494 Includes 4,730,857 Schedule C-EZ's

23,552,564

4,122,569

Boxes Checked = 1,667,083

22,350,082

642,322

22,351,631

4,211,719

22,375,491

1,038,510

22,624,716

7,245,485

107,706

5,688,724

11,605,744

1,000,131

2,125,951

1,762,438

66,545

3,064,707

4,468,394

9,392,343

5,722,018

5,980,526

241,459

5,584,469

472,460

1,465,270

7,118,049

4,338,578

6,254,697

10,601,382

1,059,881

12,968,364

20,198,974

23,310,857

3,393,895

23,034,725

nondeductible loss (+)/suspended loss carryover (-)

Total Boxes Checked = 5,702,693

153,820
37 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business 

(Sole Proprietorship)

▶ For information on Schedule C and its instructions, go to www.irs.gov/schedulec.

▶ Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions 

▶

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), (see instr.) 

E Business address (including suite or room no.) ▶

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) ▶

G Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on losses . Yes No

H If you started or acquired this business during 2012, check here . . . . . . . . . . . . . . . . . ▶

I Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes No

J If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Income 

1 

1

Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on 

Form W-2 and the “Statutory employee” box on that form was checked . . . . . . . . . ▶

2 Returns and allowances (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . ▶ 7 

Part II Expenses Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

instructions). . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see instructions) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see 

instructions) . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional services 17

18 Office expense (see instructions) 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see instructions):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see instructions) . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 a Other expenses (from line 48) . . 27a

b Reserved for future use . . . 27b

28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . ▶ 28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. 

(If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 

• If a loss, you must go to line 32.

} 31

32 If you have a loss, check the box that describes your investment in this activity (see instructions). 

• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and 

on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and 

trusts, enter on Form 1041, line 3. 

• If you checked 32b, you must attach Form 6198. Your loss may be limited. 

} 32a All investment is at risk. 

32b Some investment is not 

at risk. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11334P Schedule C (Form 1040) 2012 

Total Schedules Filed = 26,202,494 Includes 4,730,857 Schedule C-EZ's

1,279,684,288

7,265,729

1,272,418,560

381,811,517

890,607,042

20,074,843

910,681,885

11,999,833

1,278,783

13,711,011

86,159,765

14,290,746

41,953,004

8,702,055

941,416

34,326,325

16,702,265

33,539,621

34,179,334

18,141,181

2,949,971

16,799,970

3,543,499

5,803,955

10,849,763

13,446,159

8,835,249

27,887,106

79,631,617

109,359,852

597,350,090

313,331,795

10,012,361

304,191,539

nondeductible loss (+)/suspended loss carryover (-)

872,106
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

38

Schedule C (Form 1040) 2012 Page 2 

Part III Cost of Goods Sold (see instructions) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must 

file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year) ▶ / / 

44 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2012 

1,371,531

1,313,129

2,382,100

599,466

1,763,213

897,571
39 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule C (Form 1040) 2012 Page 2 

Part III Cost of Goods Sold (see instructions) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must 

file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year) ▶ / / 

44 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2012 

38,662,447

37,904,305

247,694,847

31,548,958

48,269,333

55,056,521
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

40

SCHEDULE C-EZ 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Net Profit From Business 

(Sole Proprietorship)

▶ Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

▶ Attach to Form 1040, 1040NR, or 1041. ▶ See instructions on page 2.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 09A

Name of proprietor Social security number (SSN)

Part I General Information

You May Use 

Schedule C-EZ 

Instead of 

Schedule C 

Only If You:

▶ • Had business expenses of $5,000 or 

less. 

• Use the cash method of accounting. 

• Did not have an inventory at any time 

during the year. 

• Did not have a net loss from your 

business. 

• Had only one business as either a sole 

proprietor, qualified joint venture, or 

statutory employee. 

And You:

▶ • Had no employees during the year. 

• Are not required to file Form 4562, 

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, to find out if you 

must file. 

• Do not deduct expenses for business 

use of your home. 

• Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)

▶

C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

F Did you make any payments in 2012 that would require you to file Form(s) 1099? (see the Schedule C 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . Yes No

Part II Figure Your Net Profit

1 Gross receipts. Caution. If this income was reported to you on Form W-2 and the “Statutory 

employee” box on that form was checked, see Statutory Employees in the instructions for 

Schedule C, line 1, and check here . . . . . . . . . . . . . . . . . . ▶ 1

2 Total expenses (see page 2). If more than $5,000, you must use Schedule C . . . . . . . 2

3 Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE, 

line 2 (see instructions). (Statutory employees, do not report this amount on Schedule SE, line 2.) 

Estates and trusts, enter on Form 1041, line 3 . . . . . . . . . . . . . . . . . 3

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

4 When did you place your vehicle in service for business purposes? (month, day, year) ▶ .

5 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:

a Business b Commuting (see page 2) c Other

6 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

7 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

8a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 14374D Schedule C-EZ (Form 1040) 2012

Total Schedules Filed = 4,730,857 Data is tabulated with the Schedule C's
41 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE C-EZ 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Net Profit From Business 

(Sole Proprietorship)

▶ Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

▶ Attach to Form 1040, 1040NR, or 1041. ▶ See instructions on page 2.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 09A

Name of proprietor Social security number (SSN)

Part I General Information

You May Use 

Schedule C-EZ 

Instead of 

Schedule C 

Only If You:

▶ • Had business expenses of $5,000 or 

less. 

• Use the cash method of accounting. 

• Did not have an inventory at any time 

during the year. 

• Did not have a net loss from your 

business. 

• Had only one business as either a sole 

proprietor, qualified joint venture, or 

statutory employee. 

And You:

▶ • Had no employees during the year. 

• Are not required to file Form 4562, 

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, to find out if you 

must file. 

• Do not deduct expenses for business 

use of your home. 

• Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)

▶

C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

F Did you make any payments in 2012 that would require you to file Form(s) 1099? (see the Schedule C 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . Yes No

Part II Figure Your Net Profit

1 Gross receipts. Caution. If this income was reported to you on Form W-2 and the “Statutory 

employee” box on that form was checked, see Statutory Employees in the instructions for 

Schedule C, line 1, and check here . . . . . . . . . . . . . . . . . . ▶ 1

2 Total expenses (see page 2). If more than $5,000, you must use Schedule C . . . . . . . 2

3 Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE, 

line 2 (see instructions). (Statutory employees, do not report this amount on Schedule SE, line 2.) 

Estates and trusts, enter on Form 1041, line 3 . . . . . . . . . . . . . . . . . 3

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

4 When did you place your vehicle in service for business purposes? (month, day, year) ▶ .

5 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:

a Business b Commuting (see page 2) c Other

6 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

7 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

8a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 14374D Schedule C-EZ (Form 1040) 2012

Total Schedules Filed = 4,730,857 Data is tabulated with the Schedule C's
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

42

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99)

Capital Gains and Losses

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Schedule D and its separate instructions is at www.irs.gov/form1040. 

▶ Use Form 8949 to list your transactions for lines 1, 2, 3, 8, 9, and 10. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

Complete Form 8949 before completing line 1, 2, or 3. 

This form may be easier to complete if you round off cents to 

whole dollars.

(d) Proceeds (sales

price) from Form(s) 

8949, Part I, line 2, 

column (d)

(e) Cost or other basis 

from Form(s) 8949, Part 

I, line 2, column (e)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, Part I, 

line 2, column (g) 

(h) Gain or (loss) 

Subtract column (e) from 

column (d) and combine 

the result with column (g) 

1 Short-term totals from all Forms 8949 with box A

checked in Part I . . . . . . . . . . . . .

2 Short-term totals from all Forms 8949 with box B

checked in Part I . . . . . . . . . . . . .

3 Short-term totals from all Forms 8949 with box C

checked in Part I . . . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any longterm capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

Complete Form 8949 before completing line 8, 9, or 10. 

This form may be easier to complete if you round off cents to 

whole dollars.

(d) Proceeds (sales 

price) from Form(s) 

8949, Part II, line 4, 

column (d)

(e) Cost or other basis 

from Form(s) 8949, Part 

II, line 4, column (e)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, Part II, 

line 4, column (g) 

(h) Gain or (loss) 

Subtract column (e) from 

column (d) and combine 

the result with column (g) 

8 Long-term totals from all Forms 8949 with box A

checked in Part II . . . . . . . . . . . .

9 Long-term totals from all Forms 8949 with box B

checked in Part II . . . . . . . . . . . .

10 Long-term totals from all Forms 8949 with box C

checked in Part II . . . . . . . . . . . . .

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) 

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12 

13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (h). Then go to Part III on

the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2012 

Total Schedules Filed = 20,878,869 Total Sales Reported with Form 1099 = 15,826,691

7,508,473 7,421,242 991,063 7,082,391

5,325,072 5,022,692 325,599 5,022,315

825,318 811,731 109,930 828,458

629,205

1,210,942

3,119,661

11,372,892

4,833,512 4,768,167 316,565 4,609,502

9,280,727 8,912,503 530,247 8,917,920

1,802,724 1,672,421 521,292 1,510,291

2,320,066

2,080,803

7,932,852

6,971,435

18,172,183
43 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99)

Capital Gains and Losses

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Schedule D and its separate instructions is at www.irs.gov/form1040. 

▶ Use Form 8949 to list your transactions for lines 1, 2, 3, 8, 9, and 10. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

Complete Form 8949 before completing line 1, 2, or 3. 

This form may be easier to complete if you round off cents to 

whole dollars.

(d) Proceeds (sales

price) from Form(s) 

8949, Part I, line 2, 

column (d)

(e) Cost or other basis 

from Form(s) 8949, Part 

I, line 2, column (e)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, Part I, 

line 2, column (g) 

(h) Gain or (loss) 

Subtract column (e) from 

column (d) and combine 

the result with column (g) 

1 Short-term totals from all Forms 8949 with box A

checked in Part I . . . . . . . . . . . . .

2 Short-term totals from all Forms 8949 with box B

checked in Part I . . . . . . . . . . . . .

3 Short-term totals from all Forms 8949 with box C

checked in Part I . . . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any longterm capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

Complete Form 8949 before completing line 8, 9, or 10. 

This form may be easier to complete if you round off cents to 

whole dollars.

(d) Proceeds (sales 

price) from Form(s) 

8949, Part II, line 4, 

column (d)

(e) Cost or other basis 

from Form(s) 8949, Part 

II, line 4, column (e)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, Part II, 

line 4, column (g) 

(h) Gain or (loss) 

Subtract column (e) from 

column (d) and combine 

the result with column (g) 

8 Long-term totals from all Forms 8949 with box A

checked in Part II . . . . . . . . . . . .

9 Long-term totals from all Forms 8949 with box B

checked in Part II . . . . . . . . . . . .

10 Long-term totals from all Forms 8949 with box C

checked in Part II . . . . . . . . . . . . .

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) 

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12 

13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (h). Then go to Part III on

the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2012 

Total Schedules Filed = 20,878,869 Total Sales Reported with Form 1099 = 15,826,691

1,767,384,400 1,828,009,842 57,062,864 -3,562,583

485,232,800 485,190,563 2,458,922 2,500,986

142,795,148 151,359,669 4,810,604 -3,766,472

2,422,280

14,021,785

212,423,683

-200,945,633

243,979,916 231,349,123 3,782,460 16,413,199

1,049,216,821 881,781,101 -686,881 166,637,700

358,226,884 278,427,718 -7,261,420 72,537,746

164,148,484

191,651,717

15,612,711

369,510,303

257,929,986
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

44

Schedule D (Form 1040) 2012 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . 16

• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line

14. Then go to line 17 below. 

• If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete 

line 22.

• If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 

1040NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . ▶ 18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions

for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines

21 and 22 below. 

No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 

and 22 below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: 

• The loss on line 16 or 

• ($3,000), or if married filing separately, ($1,500) } . . . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions

for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2012 

734,398

341,301

20,241,430
45 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule D (Form 1040) 2012 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . 16

• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line

14. Then go to line 17 below. 

• If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete 

line 22.

• If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 

1040NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . ▶ 18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions

for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines

21 and 22 below. 

No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 

and 22 below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: 

• The loss on line 16 or 

• ($3,000), or if married filing separately, ($1,500) } . . . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions

for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2012 

17,000,437

4,567,521

56,984,350
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

46

SCHEDULE E 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)

▶ Attach to Form 1040, 1040NR, or Form 1041. 

▶ Information about Schedule E and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

A Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) Yes No

B If “Yes,” did you or will you file required Forms 1099? Yes No

1a Physical address of each property (street, city, state, ZIP code)

A

B

C

1b Type of Property 

(from list below)

A

B

C

2 For each rental real estate property listed 

above, report the number of fair rental and 

personal use days. Check the QJV box 

only if you meet the requirements to file as 

a qualified joint venture. See instructions. 

Fair Rental Days Personal Use 

Days QJV

A

B

C

Type of Property:

1 Single Family Residence

2 Multi-Family Residence

3 Vacation/Short-Term Rental

4 Commercial

5 Land

6 Royalties

7 Self-Rental

8 Other (describe)

Income: Properties: A B C 

3 Rents received . . . . . . . . . . . . . 3

4 Royalties received . . . . . . . . . . . . 4

Expenses: 

5 Advertising . . . . . . . . . . . . . . 5 

6 Auto and travel (see instructions) . . . . . . . 6 

7 Cleaning and maintenance . . . . . . . . . 7 

8 Commissions. . . . . . . . . . . . . . 8 

9 Insurance . . . . . . . . . . . . . . . 9 

10 Legal and other professional fees . . . . . . . 10 

11 Management fees . . . . . . . . . . . . 11 

12 Mortgage interest paid to banks, etc. (see instructions) 12 

13 Other interest. . . . . . . . . . . . . . 13 

14 Repairs. . . . . . . . . . . . . . . . 14 

15 Supplies . . . . . . . . . . . . . . . 15 

16 Taxes . . . . . . . . . . . . . . . . 16 

17 Utilities . . . . . . . . . . . . . . . . 17 

18 Depreciation expense or depletion . . . . . . . 18

19 Other (list) ▶ 19

20 Total expenses. Add lines 5 through 19 . . . . . 20

21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If 

result is a (loss), see instructions to find out if you must 

file Form 6198 . . . . . . . . . . . . . 21

22 Deductible rental real estate loss after limitation, if any, 

on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )

23a Total of all amounts reported on line 3 for all rental properties . . . . 23a

b Total of all amounts reported on line 4 for all royalty properties . . . . 23b

c Total of all amounts reported on line 12 for all properties . . . . . . 23c

d Total of all amounts reported on line 18 for all properties . . . . . . 23d

e Total of all amounts reported on line 20 for all properties . . . . . . 23e

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11344L Schedule E (Form 1040) 2012 

Total Schedules Filed = 19,191,964

Number of RENTALS = 10,592,719 Total Number of Rental Properties = 17,459,172

Number of ROYALTIES = 1,976,264 Total Number of Royalties = 3,019,797

RENT ROYALTY

10,097,745

1,954,357

5,567,177

657,044

8,887,582

8,156,943 748,668

10,082,129 1,278,799

10,420,363 1,956,945

Nondeductible Rental Loss = 1,527,772

5,565,189 Suspended Loss Carryover = 836,935

10,097,745

1,954,357

5,567,177

8,761,483

11,062,150

7,088,534

5,812,066

10,919,768
47 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE E 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)

▶ Attach to Form 1040, 1040NR, or Form 1041. 

▶ Information about Schedule E and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

A Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) Yes No

B If “Yes,” did you or will you file required Forms 1099? Yes No

1a Physical address of each property (street, city, state, ZIP code)

A

B

C

1b Type of Property 

(from list below)

A

B

C

2 For each rental real estate property listed 

above, report the number of fair rental and 

personal use days. Check the QJV box 

only if you meet the requirements to file as 

a qualified joint venture. See instructions. 

Fair Rental Days Personal Use 

Days QJV

A

B

C

Type of Property:

1 Single Family Residence

2 Multi-Family Residence

3 Vacation/Short-Term Rental

4 Commercial

5 Land

6 Royalties

7 Self-Rental

8 Other (describe)

Income: Properties: A B C 

3 Rents received . . . . . . . . . . . . . 3

4 Royalties received . . . . . . . . . . . . 4

Expenses: 

5 Advertising . . . . . . . . . . . . . . 5 

6 Auto and travel (see instructions) . . . . . . . 6 

7 Cleaning and maintenance . . . . . . . . . 7 

8 Commissions. . . . . . . . . . . . . . 8 

9 Insurance . . . . . . . . . . . . . . . 9 

10 Legal and other professional fees . . . . . . . 10 

11 Management fees . . . . . . . . . . . . 11 

12 Mortgage interest paid to banks, etc. (see instructions) 12 

13 Other interest. . . . . . . . . . . . . . 13 

14 Repairs. . . . . . . . . . . . . . . . 14 

15 Supplies . . . . . . . . . . . . . . . 15 

16 Taxes . . . . . . . . . . . . . . . . 16 

17 Utilities . . . . . . . . . . . . . . . . 17 

18 Depreciation expense or depletion . . . . . . . 18

19 Other (list) ▶ 19

20 Total expenses. Add lines 5 through 19 . . . . . 20

21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If 

result is a (loss), see instructions to find out if you must 

file Form 6198 . . . . . . . . . . . . . 21

22 Deductible rental real estate loss after limitation, if any, 

on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )

23a Total of all amounts reported on line 3 for all rental properties . . . . 23a

b Total of all amounts reported on line 4 for all royalty properties . . . . 23b

c Total of all amounts reported on line 12 for all properties . . . . . . 23c

d Total of all amounts reported on line 18 for all properties . . . . . . 23d

e Total of all amounts reported on line 20 for all properties . . . . . . 23e

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11344L Schedule E (Form 1040) 2012 

Total Schedules Filed = 19,191,964

RENT ROYALTY

295,500,376

32,772,113

63,295,406

6,983,024

41,913,692

70,808,159 3,352,551

281,112,917 8,558,829

14,387,459 24,213,285

Nondeductible Rental Loss = 19,809,023

50,406,188 Suspended Loss Carryover = 11,172,864

295,500,376

32,772,113

63,295,406

74,160,710

289,671,746

108,069,778

60,832,877

47,236,902
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

48

Schedule E (Form 1040) 2012 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see instructions before completing this section. Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required)

(g) Passive income

from Schedule K–1

(h) Nonpassive loss

from Schedule K–1

(i) Section 179 expense

deduction from Form 4562

(j) Nonpassive income

from Schedule K–1

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

(d) Passive income

from Schedule K–1

(e) Deduction or loss

from Schedule K–1

(f) Other income from

Schedule K–1

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see instructions)

(d) Taxable income (net loss) 

from Schedules Q, line 1b

(e) Income from

Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 ▶ 41 

42 Reconciliation of farming and fishing income. Enter your gross 

farming and fishing income reported on Form 4835, line 7; Schedule K-1 

(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code 

U; and Schedule K-1 (Form 1041), box 14, code F (see instructions) . . 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see instructions), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2012 

10,498,991

Number of PARTNERSHIPS 6,144,300 17,468 9,431,283

Number of S-CORPS 4,772,479 305,595

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

1,390,418 1,880,785 1,472,013 421,332 1,941,830

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

229,611 586,170 1,342,740 1,096,078 2,906,140

2,331,031 4,571,821

1,543,100 2,678,473 1,487,188

6,203,291

4,946,752

8,306,398

306,525 350,734

58,045 49,836

593,408

102,748

646,094

* 14,324

22,513

547,963

17,208,948

730,366

403,309

* Data not shown because of the small number of sample returns on which it is based.
49 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule E (Form 1040) 2012 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see instructions before completing this section. Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required)

(g) Passive income

from Schedule K–1

(h) Nonpassive loss

from Schedule K–1

(i) Section 179 expense

deduction from Form 4562

(j) Nonpassive income

from Schedule K–1

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

(d) Passive income

from Schedule K–1

(e) Deduction or loss

from Schedule K–1

(f) Other income from

Schedule K–1

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see instructions)

(d) Taxable income (net loss) 

from Schedules Q, line 1b

(e) Income from

Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 ▶ 41 

42 Reconciliation of farming and fishing income. Enter your gross 

farming and fishing income reported on Form 4835, line 7; Schedule K-1 

(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code 

U; and Schedule K-1 (Form 1041), box 14, code F (see instructions) . . 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see instructions), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2012 

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

34,537,927 86,098,725 77,194,264 7,508,903 246,974,354

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

8,261,238 53,788,075 55,832,280 26,677,716 358,158,039

139,886,799 605,132,393

42,799,165 133,026,545 34,186,619

745,019,192

210,012,329

535,006,863

14,294,491 15,150,623

1,212,493 3,050,818

29,445,114

4,263,311

25,181,803

* 6,496

23,233

5,809,546

613,258,347

112,040,748

19,407,492

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

50

SCHEDULE EIC 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Earned Income Credit

Qualifying Child Information

▶ Complete and attach to Form 1040A or 1040 only if you have a qualifying child.

1040A 

. . . . . . . . . . 

1040 

EIC 

◀

OMB No. 1545-0074

2012

Attachment 

Sequence No. 43 ▶ Information about Schedule EIC (Form 1040A or 1040) and its instructions is at www.irs.gov/form1040.

Name(s) shown on return Your social security number 

Before you begin: • See the instructions for Form 1040A, lines 38a and 38b, or Form 1040, lines 64a and 64b, to make 

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213. 

▲!

CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See page 2 for details. 

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined in 

the instructions for Form 1040A, lines 38a 

and 38b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2012. If your child was born and died in 

2012 and did not have an SSN, enter 

“Died” on this line and attach a copy of 

the child’s birth certificate, death 

certificate, or hospital medical records. 

3 Child’s year of birth 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

4 a Was the child under age 24 at the end of 

2012, a student, and younger than you (or 

your spouse, if filing jointly)? 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

b Was the child permanently and totally 

disabled during any part of 2012? Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild, 

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2012 

• If the child lived with you for more than 

half of 2012 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2012 and 

your home was the child’s home for more 

than half the time he or she was alive 

during 2012, enter “12.”

months 

Do not enter more than 12 

months. 

months 

Do not enter more than 12 

months. 

months 

Do not enter more than 12 

months. 

For Paperwork Reduction Act Notice, see your tax 

return instructions. 

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2012

Total Schedules Filed = 20,972,964

20,972,964 10,803,840 3,518,749

20,972,964 10,803,840 3,518,749

1,488,787 576,455 189,472

561,056 170,440 52,065

10,803,840

20,972,964 10,803,840

20,972,964 3,519,760

3,518,749
51 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE EIC 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Earned Income Credit

Qualifying Child Information

▶ Complete and attach to Form 1040A or 1040 only if you have a qualifying child.

1040A 

. . . . . . . . . . 

1040 

EIC 

◀

OMB No. 1545-0074

2012

Attachment 

Sequence No. 43 ▶ Information about Schedule EIC (Form 1040A or 1040) and its instructions is at www.irs.gov/form1040.

Name(s) shown on return Your social security number 

Before you begin: • See the instructions for Form 1040A, lines 38a and 38b, or Form 1040, lines 64a and 64b, to make 

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213. 

▲!

CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See page 2 for details. 

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined in 

the instructions for Form 1040A, lines 38a 

and 38b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2012. If your child was born and died in 

2012 and did not have an SSN, enter 

“Died” on this line and attach a copy of 

the child’s birth certificate, death 

certificate, or hospital medical records. 

3 Child’s year of birth 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1993 and the child was 

younger than you (or your spouse, if 

filing jointly), skip lines 4a and 4b; 

go to line 5. 

4 a Was the child under age 24 at the end of 

2012, a student, and younger than you (or 

your spouse, if filing jointly)? 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

Yes.

Go to 

line 5. 

No.

Go to line 4b. 

b Was the child permanently and totally 

disabled during any part of 2012? Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild, 

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2012 

• If the child lived with you for more than 

half of 2012 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2012 and 

your home was the child’s home for more 

than half the time he or she was alive 

during 2012, enter “12.”

months 

Do not enter more than 12 

months. 

months 

Do not enter more than 12 

months. 

months 

Do not enter more than 12 

months. 

For Paperwork Reduction Act Notice, see your tax 

return instructions. 

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2012

Total Schedules Filed = 20,972,964
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

52

SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service (99)

Profit or Loss From Farming

▶ Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

▶ Information about Schedule F and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal crop or activity B Enter code from Part IV

▶

C Accounting method:

Cash Accrual

D Employer ID number (EIN), (see instr)

E Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on passive losses Yes No

F Did you make any payments in 2012 that would require you to file Form(s) 1099 (see instructions) . . . . . . . . . Yes No

G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a Sales of livestock and other resale items (see instructions) . . . . . . 1a

b Cost or other basis of livestock or other items reported on line 1a . . . . 1b

c Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . 1c

2 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 2

3a Cooperative distributions (Form(s) 1099-PATR) . 3a 3b Taxable amount 3b

4a Agricultural program payments (see instructions) . 4a 4b Taxable amount 4b

5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . 5a

b CCC loans forfeited . . . . . . . . . 5b 5c Taxable amount 5c

6 Crop insurance proceeds and federal crop disaster payments (see instructions)

a Amount received in 2012 . . . . . . . 6a 6b Taxable amount 6b

c If election to defer to 2013 is attached, check here ▶ 6d Amount deferred from 2011 6d

7 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 7

8 Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8

9 Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the 

accrual method, enter the amount from Part III, line 50 (see instructions) . . . . . . . . . . ▶ 9

Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions).

10 Car and truck expenses (see 

instructions). Also attach Form 4562 10

11 Chemicals . . . . . . 11

12 Conservation expenses (see instructions) 12

13 Custom hire (machine work) . 13

14 Depreciation and section 179 

expense (see instructions) . 14

15 Employee benefit programs 

other than on line 23 . . . 15

16 Feed . . . . . . . 16

17 Fertilizers and lime . . . 17

18 Freight and trucking . . . 18

19 Gasoline, fuel, and oil . . . 19

20 Insurance (other than health) 20

21 Interest:

a Mortgage (paid to banks, etc.) 21a

b Other . . . . . . . 21b

22 Labor hired (less employment credits) 22

23 Pension and profit-sharing plans 23

24 Rent or lease (see instructions):

a Vehicles, machinery, equipment 24a

b Other (land, animals, etc.) . . 24b

25 Repairs and maintenance . . 25

26 Seeds and plants . . . . . 26

27 Storage and warehousing . . 27

28 Supplies . . . . . . . 28

29 Taxes . . . . . . . . 29

30 Utilities . . . . . . . . 30

31 Veterinary, breeding, and medicine 31

32 Other expenses (specify):

a 32a

b 32b

c 32c

d 32d

e 32e

f 32f

33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . ▶ 33

34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . .

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36.

34

35 Did you receive an applicable subsidy in 2012? (see instructions) . . . . . . . . . . . . . . . . . Yes No

36 Check the box that describes your investment in this activity and see instructions for where to report your loss.

a All investment is at risk. b Some investment is not at risk.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2012

Total Schedules Filed = 1,907,750

1,842,141 134,301

346,218

240,886

367,711

1,124,702

**475,553 **466,546

**616,219 **608,357

**7,062

**1,209 **1,161

178,883 **151,387

**184,197

**488,115

1,618,713

550,216

2,898

524,396

31,080

1,304,136

637,642

1,142,841

1,089,568

478,402

1,407,770

32,816

991,177

737,443

1,174,811

993,439

372,674

447,282

346,884

1,800,913

Total of all unmarked expenses = 1,574,952 1,835,687

Nondeductible Loss (+) / Suspended Carryover (-)

= 12,456

**Denotes that the line item is the addition of both cash and accrual methods of accounting.
53 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service (99)

Profit or Loss From Farming

▶ Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

▶ Information about Schedule F and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal crop or activity B Enter code from Part IV

▶

C Accounting method:

Cash Accrual

D Employer ID number (EIN), (see instr)

E Did you “materially participate” in the operation of this business during 2012? If “No,” see instructions for limit on passive losses Yes No

F Did you make any payments in 2012 that would require you to file Form(s) 1099 (see instructions) . . . . . . . . . Yes No

G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a Sales of livestock and other resale items (see instructions) . . . . . . 1a

b Cost or other basis of livestock or other items reported on line 1a . . . . 1b

c Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . 1c

2 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 2

3a Cooperative distributions (Form(s) 1099-PATR) . 3a 3b Taxable amount 3b

4a Agricultural program payments (see instructions) . 4a 4b Taxable amount 4b

5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . 5a

b CCC loans forfeited . . . . . . . . . 5b 5c Taxable amount 5c

6 Crop insurance proceeds and federal crop disaster payments (see instructions)

a Amount received in 2012 . . . . . . . 6a 6b Taxable amount 6b

c If election to defer to 2013 is attached, check here ▶ 6d Amount deferred from 2011 6d

7 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 7

8 Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8

9 Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the 

accrual method, enter the amount from Part III, line 50 (see instructions) . . . . . . . . . . ▶ 9

Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions).

10 Car and truck expenses (see 

instructions). Also attach Form 4562 10

11 Chemicals . . . . . . 11

12 Conservation expenses (see instructions) 12

13 Custom hire (machine work) . 13

14 Depreciation and section 179 

expense (see instructions) . 14

15 Employee benefit programs 

other than on line 23 . . . 15

16 Feed . . . . . . . 16

17 Fertilizers and lime . . . 17

18 Freight and trucking . . . 18

19 Gasoline, fuel, and oil . . . 19

20 Insurance (other than health) 20

21 Interest:

a Mortgage (paid to banks, etc.) 21a

b Other . . . . . . . 21b

22 Labor hired (less employment credits) 22

23 Pension and profit-sharing plans 23

24 Rent or lease (see instructions):

a Vehicles, machinery, equipment 24a

b Other (land, animals, etc.) . . 24b

25 Repairs and maintenance . . 25

26 Seeds and plants . . . . . 26

27 Storage and warehousing . . 27

28 Supplies . . . . . . . 28

29 Taxes . . . . . . . . 29

30 Utilities . . . . . . . . 30

31 Veterinary, breeding, and medicine 31

32 Other expenses (specify):

a 32a

b 32b

c 32c

d 32d

e 32e

f 32f

33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . ▶ 33

34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . .

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36.

34

35 Did you receive an applicable subsidy in 2012? (see instructions) . . . . . . . . . . . . . . . . . Yes No

36 Check the box that describes your investment in this activity and see instructions for where to report your loss.

a All investment is at risk. b Some investment is not at risk.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2012

Total Schedules Filed = 1,907,750

36,862,274

21,142,446

15,719,828

125,811,599

**24,891,569 **17,099,959

**5,392,917 **5,343,007

**516,268

**75,180 **56,581

8,479,845 **5,986,764

**5,167,364

**9,889,212

176,368,629

1,939,612

34,401

7,548,644

134,755

10,908,781

11,103,218

5,012,751

3,405,381

5,004,819

33,999,388

398,513

20,407,501

19,178,055

9,131,653

5,866,117

4,063,930

3,607,085

6,400,544

184,218,110

Total of all unmarked expenses = 36,072,964 -5,531,686

Nondeductible Loss (+) / Suspended Carryover (-)

246,242

**Denotes that the line item is the addition of both cash and accrual methods of accounting.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

54

Schedule F (Form 1040) 2012 Page 2

Part III Farm Income—Accrual Method (see instructions).

37 Sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . . . 37

38a Cooperative distributions (Form(s) 1099-PATR) . 38a 38bTaxable amount 38b

39a Agricultural program payments . . . . . . 39a 39bTaxable amount 39b

40 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 40a

b CCC loans forfeited . . . . . . . . . 40b 40cTaxable amount 40c

41 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 41

42 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 42

43 Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 43

44 Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) . . 44

45 Inventory of livestock, produce, grains, and other products at beginning of 

the year. Do not include sales reported on Form 4797 . . . . . . . 45

46 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 46

47 Add lines 45 and 46 . . . . . . . . . . . . . . . . . 47

48 Inventory of livestock, produce, grains, and other products at end of year . 48

49 Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . 49

50 Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . ▶ 50

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 

47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

Do not file Schedule F (Form 1040) to report the 

following.

• Income from providing agricultural services such as 

soil preparation, veterinary, farm labor, horticultural, or 

management for a fee or on a contract basis. Instead 

file Schedule C (Form 1040) or Schedule C-EZ (Form 

1040).

• Income from breeding, raising, or caring for dogs, cats, or 

other pet animals. Instead file Schedule C (Form 1040) or 

Schedule C-EZ (Form 1040).

• Sales of livestock held for draft, breeding, sport, or dairy 

purposes. Instead file Form 4797.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six-digit number on line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2012

1,124,702

**475,553 **466,546

**616,219 **608,357

**7,062

**1,209 **1,161

**151,387

**184,197

**488,115

12,827

12,830
55 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule F (Form 1040) 2012 Page 2

Part III Farm Income—Accrual Method (see instructions).

37 Sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . . . 37

38a Cooperative distributions (Form(s) 1099-PATR) . 38a 38bTaxable amount 38b

39a Agricultural program payments . . . . . . 39a 39bTaxable amount 39b

40 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 40a

b CCC loans forfeited . . . . . . . . . 40b 40cTaxable amount 40c

41 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 41

42 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 42

43 Other income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 43

44 Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) . . 44

45 Inventory of livestock, produce, grains, and other products at beginning of 

the year. Do not include sales reported on Form 4797 . . . . . . . 45

46 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 46

47 Add lines 45 and 46 . . . . . . . . . . . . . . . . . 47

48 Inventory of livestock, produce, grains, and other products at end of year . 48

49 Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . 49

50 Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . ▶ 50

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 

47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

Do not file Schedule F (Form 1040) to report the 

following.

• Income from providing agricultural services such as 

soil preparation, veterinary, farm labor, horticultural, or 

management for a fee or on a contract basis. Instead 

file Schedule C (Form 1040) or Schedule C-EZ (Form 

1040).

• Income from breeding, raising, or caring for dogs, cats, or 

other pet animals. Instead file Schedule C (Form 1040) or 

Schedule C-EZ (Form 1040).

• Sales of livestock held for draft, breeding, sport, or dairy 

purposes. Instead file Form 4797.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six-digit number on line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2012

125,811,599

**24,891,569 **17,099,959

**5,392,917 **5,343,007

**516,268

**75,180 **56,581

**5,986,764

**5,167,364

**9,889,212

10,448,292

2,071,554
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

56

Schedule R 

(Form 1040A 

or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Credit for the Elderly or the Disabled

▶ Complete and attach to Form 1040A or 1040.

▶ Information about Schedule R and its separate instructions is at

www.irs.gov/form1040.

1040A 

. . . . . . . . . . 

1040 

R

◀

OMB No. 1545-0074

2012

Attachment 

Sequence No. 16

Name(s) shown on Form 1040A or 1040 Your social security number

You may be able to take this credit and reduce your tax if by the end of 2012:

• You were age 65 or older or • You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See instructions.

TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2012: Check only one box:

Single, 

Head of household, or 

Qualifying widow(er)

1 You were 65 or older . . . . . . . . . . . . . . . . . . . . 1

2 You were under 65 and you retired on permanent and total disability . . 2

Married filing 

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . . 3

4 Both spouses were under 65, but only one spouse retired on permanent and 

total disability . . . . . . . . . . . . . . . . . . . . . . . 4

5 Both spouses were under 65, and both retired on permanent and total 

disability . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 One spouse was 65 or older, and the other spouse was under 65 and retired 

on permanent and total disability . . . . . . . . . . . . . . . . 6

7 One spouse was 65 or older, and the other spouse was under 65 and not 

retired on permanent and total disability . . . . . . . . . . . . . 7

Married filing 

separately

8 You were 65 or older and you lived apart from your spouse for all of 2012 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2012 . . . . . . . . . . . . 9

Did you check 

box 1, 3, 7, or 

8?

Yes ▶ Skip Part II and complete Part III on the back.

No ▶ Complete Parts II and III.

Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a 

statement for tax years after 1983 and your physician signed line B on the statement, and

2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2012, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2012.

• If you did not check this box, have your physician complete the statement in the instructions. You must

keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2012

Total Schedules Filed: 78,901
57 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule R 

(Form 1040A 

or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Credit for the Elderly or the Disabled

▶ Complete and attach to Form 1040A or 1040.

▶ Information about Schedule R and its separate instructions is at

www.irs.gov/form1040.

1040A 

. . . . . . . . . . 

1040 

R

◀

OMB No. 1545-0074

2012

Attachment 

Sequence No. 16

Name(s) shown on Form 1040A or 1040 Your social security number

You may be able to take this credit and reduce your tax if by the end of 2012:

• You were age 65 or older or • You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See instructions.

TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2012: Check only one box:

Single, 

Head of household, or 

Qualifying widow(er)

1 You were 65 or older . . . . . . . . . . . . . . . . . . . . 1

2 You were under 65 and you retired on permanent and total disability . . 2

Married filing 

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . . 3

4 Both spouses were under 65, but only one spouse retired on permanent and 

total disability . . . . . . . . . . . . . . . . . . . . . . . 4

5 Both spouses were under 65, and both retired on permanent and total 

disability . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 One spouse was 65 or older, and the other spouse was under 65 and retired 

on permanent and total disability . . . . . . . . . . . . . . . . 6

7 One spouse was 65 or older, and the other spouse was under 65 and not 

retired on permanent and total disability . . . . . . . . . . . . . 7

Married filing 

separately

8 You were 65 or older and you lived apart from your spouse for all of 2012 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2012 . . . . . . . . . . . . 9

Did you check 

box 1, 3, 7, or 

8?

Yes ▶ Skip Part II and complete Part III on the back.

No ▶ Complete Parts II and III.

Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a 

statement for tax years after 1983 and your physician signed line B on the statement, and

2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2012, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2012.

• If you did not check this box, have your physician complete the statement in the instructions. You must

keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2012

Total Schedules Filed: 78,901
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

58

Schedule R (Form 1040A or 1040) 2012 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I): Enter:

Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750 } . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes ▶ You must complete line 11.

No ▶ Enter the amount from line 10 

on line 12 and go to line 13. 11 If you checked (in Part I):

• Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

• Box 2, 4, or 9, enter your taxable disability income.

• Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

} . . . . . . . 11

TIP For more details on what to include on line 11, see Figure Your Credit in the instructions.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2012.

a 

 

Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

instructions). . . . . . . . . . . . . . . . . . . . 13a

b 

 

Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see instructions). . . . . . . . . . 13b

c 

 

 

Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000 } 15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . 21

22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter “Sch R” on the line next to that box) . . . . . . . . . . . . . . . . . 22

Schedule R (Form 1040A or 1040) 2012

*

78,901

14,636

*

14,639

71,729

71,729

77,753

69,772

67,430

* Data not shown because of the small number of sample returns on which it is based.
59 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule R (Form 1040A or 1040) 2012 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I): Enter:

Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750 } . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes ▶ You must complete line 11.

No ▶ Enter the amount from line 10 

on line 12 and go to line 13. 11 If you checked (in Part I):

• Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

• Box 2, 4, or 9, enter your taxable disability income.

• Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

} . . . . . . . 11

TIP For more details on what to include on line 11, see Figure Your Credit in the instructions.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2012.

a 

 

Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

instructions). . . . . . . . . . . . . . . . . . . . 13a

b 

 

Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see instructions). . . . . . . . . . 13b

c 

 

 

Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000 } 15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . 21

22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter “Sch R” on the line next to that box) . . . . . . . . . . . . . . . . . 22

Schedule R (Form 1040A or 1040) 2012

*

409,526

130,956

*

130,959

514,119

257,076

388,035

120,889

9,406

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

60

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Information about Schedule SE and its separate instructions is at www.irs.gov/form1040.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. 

No

Did you receive wages or tips in 2012? 

Yes

▼ ▼ ▼

Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes

▶

No

▼

Are you using one of the optional methods to figure your net 

earnings (see instructions)? 

Yes

▶

No

▼

Did you receive church employee income (see instructions) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $110,100?

Yes

▶

No

▼

Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes

▶

No

▼

No ◀ Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes

▶

▶ You must use Long Schedule SE on page 2 

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do 

not file this schedule unless you have an amount on line 1b . . . . . . . . . . . ▶ 4 

Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, 

see instructions.

5 Self-employment tax. If the amount on line 4 is: 

• $110,100 or less, multiply line 4 by 13.3% (.133). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $110,100, multiply line 4 by 2.9% (.029). Then, add $11,450.40 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for employer-equivalent portion of self-employment tax. 

If the amount on line 5 is: 

• $14,643.30 or less, multiply line 5 by 57.51% (.5751)

• More than $14,643.30, multiply line 5 by 50% (.50) and add 

$1,100 to the result.

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2012 

Total Schedules Filed = 20,232,861

18,671,438

717,419

18,484,462

18,927,205

24,127
61 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Information about Schedule SE and its separate instructions is at www.irs.gov/form1040.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. 

No

Did you receive wages or tips in 2012? 

Yes

▼ ▼ ▼

Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes

▶

No

▼

Are you using one of the optional methods to figure your net 

earnings (see instructions)? 

Yes

▶

No

▼

Did you receive church employee income (see instructions) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $110,100?

Yes

▶

No

▼

Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes

▶

No

▼

No ◀ Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes

▶

▶ You must use Long Schedule SE on page 2 

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do 

not file this schedule unless you have an amount on line 1b . . . . . . . . . . . ▶ 4 

Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, 

see instructions.

5 Self-employment tax. If the amount on line 4 is: 

• $110,100 or less, multiply line 4 by 13.3% (.133). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $110,100, multiply line 4 by 2.9% (.029). Then, add $11,450.40 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for employer-equivalent portion of self-employment tax. 

If the amount on line 5 is: 

• $14,643.30 or less, multiply line 5 by 57.51% (.5751)

• More than $14,643.30, multiply line 5 by 50% (.50) and add 

$1,100 to the result.

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2012 

Total Schedules Filed = 20,232,861

48,773,186

18,362,319

546,394,884

520,991,013

191,105
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

62

Schedule SE (Form 1040) 2012 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the 

definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report. Note. Skip this line if you use the nonfarm

optional method (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue ▶ 4c 

5 a Enter your church employee income from Form W-2. See 

instructions for definition of church employee income . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 4.2% portion of the 5.65% railroad retirement (tier 1) tax for 2012 . . . . . . 7 

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $110,100 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 8b 

c Wages subject to social security tax (from Form 8919, line 10) 8c 

d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d 

9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . ▶ 9 

10 Multiply the smaller of line 6 or line 9 by 10.4% (.104) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 12 

13 

• 59.6% (.596) of line 10.

• One-half of line 11.

Deduction for employer-equivalent portion of self-employment tax. Add the two following amounts. 

13 

Part II Optional Methods To Figure Net Earnings (see instructions) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,780, or (b) your net farm profits2 were less than $4,894. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,520. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $4,894 

and also less than 72.189% of your gross nonfarm income,4

 and (b) you had net earnings from self-employment 

of at least $400 in 2 of the prior 3 years. Caution. You may use this method no more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code 

A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code 

C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2012

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . .

18,484,462

11,655

717,419

18,927,205

18,644,851

46,584

18,671,438

1,823,842

18,008,838

18,671,438

18,671,438

18,891

1,823,332

2,060

455

24,127
63 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule SE (Form 1040) 2012 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the 

definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report. Note. Skip this line if you use the nonfarm

optional method (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue ▶ 4c 

5 a Enter your church employee income from Form W-2. See 

instructions for definition of church employee income . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 4.2% portion of the 5.65% railroad retirement (tier 1) tax for 2012 . . . . . . 7 

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $110,100 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 8b 

c Wages subject to social security tax (from Form 8919, line 10) 8c 

d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d 

9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . ▶ 9 

10 Multiply the smaller of line 6 or line 9 by 10.4% (.104) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 12 

13 

• 59.6% (.596) of line 10.

• One-half of line 11.

Deduction for employer-equivalent portion of self-employment tax. Add the two following amounts. 

13 

Part II Optional Methods To Figure Net Earnings (see instructions) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,780, or (b) your net farm profits2 were less than $4,894. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,520. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less than $4,894 

and also less than 72.189% of your gross nonfarm income,4

 and (b) you had net earnings from self-employment 

of at least $400 in 2 of the prior 3 years. Caution. You may use this method no more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code 

A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code 

C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2012

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . .

546,394,884

44,598

18,362,319

520,991,013

524,684,442

999,279

525,607,275

121,040,350

33,529,684

15,242,336

48,773,186

84,402

120,981,607

8,152

50,591

191,105
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

64

Form 982

(Rev. February 2011)

Department of the Treasury 

Internal Revenue Service 

Reduction of Tax Attributes Due to Discharge of 

Indebtedness (and Section 1082 Basis Adjustment)

▶ Attach this form to your income tax return.

OMB No. 1545-0046

Attachment 

Sequence No. 94

Name shown on return Identifying number

Part I General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case . . . . . . . . . . . . . . . . . . . . . . . .

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) . . . . . . . . . . . . . . .

c Discharge of qualified farm indebtedness . . . . . . . . . . . . . . . . . . . . . . . . .

d Discharge of qualified real property business indebtedness . . . . . . . . . . . . . . . . . . .

e Discharge of qualified principal residence indebtedness . . . . . . . . . . . . . . . . . . . .

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . . 2 

3 Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to 

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . . Yes No

Part II Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

4 For a discharge of qualified real property business indebtedness applied to reduce the basis of

depreciable real property . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . . 6 

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge . 7 

8 Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the

tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss 

carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . . 9 

10a Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5. 

DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . . 10a

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b

11 For a discharge of qualified farm indebtedness applied to reduce the basis of:

a Depreciable property used or held for use in a trade or business or for the production of income if

not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Land used or held for use in a trade or business of farming . . . . . . . . . . . . . 11b

c Other property used or held for use in a trade or business or for the production of income . . . 11c

12 Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge 12 

13 Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . . 13 

Part III Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see page 5 of this form. Cat. No. 17066E Form 982 (Rev. 2-2011)

Total Forms Filed = 614,391

51,521

181,871

*

20,509

382,862

614,391

141,250

* Data not shown because of the small number of sample returns on which it is based.
65 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 982

(Rev. February 2011)

Department of the Treasury 

Internal Revenue Service 

Reduction of Tax Attributes Due to Discharge of 

Indebtedness (and Section 1082 Basis Adjustment)

▶ Attach this form to your income tax return.

OMB No. 1545-0046

Attachment 

Sequence No. 94

Name shown on return Identifying number

Part I General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case . . . . . . . . . . . . . . . . . . . . . . . .

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) . . . . . . . . . . . . . . .

c Discharge of qualified farm indebtedness . . . . . . . . . . . . . . . . . . . . . . . . .

d Discharge of qualified real property business indebtedness . . . . . . . . . . . . . . . . . . .

e Discharge of qualified principal residence indebtedness . . . . . . . . . . . . . . . . . . . .

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . . 2 

3 Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to 

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . . Yes No

Part II Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

4 For a discharge of qualified real property business indebtedness applied to reduce the basis of

depreciable real property . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . . 6 

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge . 7 

8 Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the

tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss 

carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . . 9 

10a Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5. 

DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . . 10a

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b

11 For a discharge of qualified farm indebtedness applied to reduce the basis of:

a Depreciable property used or held for use in a trade or business or for the production of income if

not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Land used or held for use in a trade or business of farming . . . . . . . . . . . . . 11b

c Other property used or held for use in a trade or business or for the production of income . . . 11c

12 Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge 12 

13 Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . . 13 

Part III Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see page 5 of this form. Cat. No. 17066E Form 982 (Rev. 2-2011)

Total Forms Filed = 614,391

67,933,387

16,870,375
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

66

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses

Column A 

Other Than Meals 

and Entertainment

Column B 

Meals and 

Entertainment

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not include 

meals and entertainment . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions). . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 

is greater than line 6 in Column A, report the excess as income on 

Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply line 

8 by 50% (.50). (Employees subject to Department of Transportation 

(DOT) hours of service limits: Multiply meal expenses incurred while 

away from home on business by 80% (.80) instead of 50%. For 

details, see instructions.) . . . . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and individuals 

with disabilities: See the instructions for special rules on where to enter the total.) . . . . . ▶ 10 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2012) 

Total Forms Filed = 8,757,770 Includes 4,483,112 F2016EZ's

4,798,364

1,948,716

1,799,166

5,387,548

2,903,451

7,774,281

406,758 211,794

7,753,391 2,883,936

2,883,936

7,919,562
67 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses

Column A 

Other Than Meals 

and Entertainment

Column B 

Meals and 

Entertainment

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not include 

meals and entertainment . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions). . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 

is greater than line 6 in Column A, report the excess as income on 

Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply line 

8 by 50% (.50). (Employees subject to Department of Transportation 

(DOT) hours of service limits: Multiply meal expenses incurred while 

away from home on business by 80% (.80) instead of 50%. For 

details, see instructions.) . . . . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and individuals 

with disabilities: See the instructions for special rules on where to enter the total.) . . . . . ▶ 10 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2012) 

Total Forms Filed = 8,757,770 Includes 4,483,112 F2016EZ's

32,463,272

1,986,679

5,667,227

17,964,080

10,696,193

58,081,258

2,156,207 721,095

56,004,058 10,012,082

6,060,253

62,064,311
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

68

Form 2106 (2012) Page 2 

 Vehicle Expenses Part II 

Section A—General Information (You must complete this section if you 

are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 2 

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 

12 Total miles the vehicle was driven during 2012 . . . . . . . . . 12 miles miles 

13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 

14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 

15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 

16 Commuting miles included on line 12 . . . . . . . . . . . . 16 miles miles 

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 

18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 

22 Multiply line 13 by 55.5¢ (.555). Enter the result here and on line 1 . . . . . . . . . . 22 

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2 

23 Gasoline, oil, repairs, vehicle 

insurance, etc. . . . . . . 23 

24a Vehicle rentals . . . . . . 24a 

b Inclusion amount (see instructions) . 24b 

c Subtract line 24b from line 24a . 24c 

25 Value of employer-provided vehicle 

(applies only if 100% of annual 

lease value was included on Form 

W-2—see instructions) . . . . 25 

26 Add lines 23, 24c, and 25. . . 26 

27 Multiply line 26 by the percentage 

on line 14 . . . . . . . . 27 

28 Depreciation (see instructions) . 28 

29 Add lines 27 and 28. Enter total 

here and on line 1 . . . . . 29 

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) (a) Vehicle 1 (b) Vehicle 2 

30 Enter cost or other basis (see 

instructions) . . . . . . . 30 

31 Enter section 179 deduction and 

special allowance (see instructions) 31 

32 Multiply line 30 by line 14 (see 

instructions if you claimed the 

section 179 deduction or special 

allowance). . . . . . . . 32 

33 Enter depreciation method and 

percentage (see instructions) . 33 

34 Multiply line 32 by the percentage 

on line 33 (see instructions) . . 34 

35 Add lines 31 and 34 . . . . 35 

36 Enter the applicable limit explained 

in the line 36 instructions . . . 36 

37 Multiply line 36 by the percentage 

on line 14 . . . . . . . . 37 

38 Enter the smaller of line 35 or line 

37. If you skipped lines 36 and 37, 

enter the amount from line 35. 

Also enter this amount on line 28 

above . . . . . . . . . 38 

Form 2106 (2012) 

3,649,004

490,577
69 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2106 (2012) Page 2 

 Vehicle Expenses Part II 

Section A—General Information (You must complete this section if you 

are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 2 

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 

12 Total miles the vehicle was driven during 2012 . . . . . . . . . 12 miles miles 

13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 

14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 

15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 

16 Commuting miles included on line 12 . . . . . . . . . . . . 16 miles miles 

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 

18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 

22 Multiply line 13 by 55.5¢ (.555). Enter the result here and on line 1 . . . . . . . . . . 22 

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2 

23 Gasoline, oil, repairs, vehicle 

insurance, etc. . . . . . . 23 

24a Vehicle rentals . . . . . . 24a 

b Inclusion amount (see instructions) . 24b 

c Subtract line 24b from line 24a . 24c 

25 Value of employer-provided vehicle 

(applies only if 100% of annual 

lease value was included on Form 

W-2—see instructions) . . . . 25 

26 Add lines 23, 24c, and 25. . . 26 

27 Multiply line 26 by the percentage 

on line 14 . . . . . . . . 27 

28 Depreciation (see instructions) . 28 

29 Add lines 27 and 28. Enter total 

here and on line 1 . . . . . 29 

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) (a) Vehicle 1 (b) Vehicle 2 

30 Enter cost or other basis (see 

instructions) . . . . . . . 30 

31 Enter section 179 deduction and 

special allowance (see instructions) 31 

32 Multiply line 30 by line 14 (see 

instructions if you claimed the 

section 179 deduction or special 

allowance). . . . . . . . 32 

33 Enter depreciation method and 

percentage (see instructions) . 33 

34 Multiply line 32 by the percentage 

on line 33 (see instructions) . . 34 

35 Add lines 31 and 34 . . . . 35 

36 Enter the applicable limit explained 

in the line 36 instructions . . . 36 

37 Multiply line 36 by the percentage 

on line 14 . . . . . . . . 37 

38 Enter the smaller of line 35 or line 

37. If you skipped lines 36 and 37, 

enter the amount from line 35. 

Also enter this amount on line 28 

above . . . . . . . . . 38 

Form 2106 (2012) 

24,365,651

3,103,064
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

70

Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

You Can Use This Form Only if All of the Following Apply.

• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for 

your business. An expense does not have to be required to be considered necessary.

• You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not 

considered reimbursements for this purpose).

• If you are claiming vehicle expense, you are using the standard mileage rate for 2012.

Caution: You can use the standard mileage rate for 2012 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 55.5¢ (.555). Enter the result here . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2 

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do 

not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3 

4 Business expenses not included on lines 1 through 3. Do not include meals and 

entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5 

6 Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or 

on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.) . . . . . . . . . . . . 6 

Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7 When did you place your vehicle in service for business use? (month, day, year) ▶ / /

8 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No

10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2012)

Total Forms Filed = 4,483,112
71 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

▶ Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

You Can Use This Form Only if All of the Following Apply.

• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for 

your business. An expense does not have to be required to be considered necessary.

• You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not 

considered reimbursements for this purpose).

• If you are claiming vehicle expense, you are using the standard mileage rate for 2012.

Caution: You can use the standard mileage rate for 2012 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 55.5¢ (.555). Enter the result here . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2 

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do 

not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3 

4 Business expenses not included on lines 1 through 3. Do not include meals and 

entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5 

6 Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or 

on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.) . . . . . . . . . . . . 6 

Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7 When did you place your vehicle in service for business use? (month, day, year) ▶ / /

8 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No

10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2012)

Total Forms Filed = 4,483,112
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

72

Form 2439

2012

Cat. No. 11858E

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0145

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

(99)

For calendar year 2012, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2012, and

ending , 20

VOID CORRECTED

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

1a Total undistributed long-term capital gains

1b Unrecaptured section 1250 gain

1c Section 1202 gain 1d Collectibles (28%) gain

2 Tax paid by the RIC or REIT on the box 1a gains

Form 2439 www.irs.gov/form2439

Total Forms Filed = 23,371

7,989

*

23,002

*

23,001

* Data not shown because of the small number of sample returns on which it is based.
73 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2439

2012

Cat. No. 11858E

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0145

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

(99)

For calendar year 2012, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2012, and

ending , 20

VOID CORRECTED

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

1a Total undistributed long-term capital gains

1b Unrecaptured section 1250 gain

1c Section 1202 gain 1d Collectibles (28%) gain

2 Tax paid by the RIC or REIT on the box 1a gains

Form 2439 www.irs.gov/form2439

Total Forms Filed = 23,371

40,215

269,805

* *

105,004

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

74

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Form 2441 and its separate instructions is at

www.irs.gov/form2441.

1040A 

. . . . . . . . . . 

1040 

2441

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No ▶ Complete only Part II below.

Yes ▶ Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59a, or Form 1040NR, line 58a.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2012 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying 

person or $6,000 for two or more persons. If you completed Part III, enter the amount 

from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 

5 If married filing jointly, enter your spouse’s earned income (if your spouse was a student 

or was disabled, see the instructions); all others, enter the amount from line 4 . . . . 5 

6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 

7 Enter the amount from Form 1040, line 38; Form 

1040A, line 22; or Form 1040NR, line 37. . . . . 7 

8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:

Over

But not 

over

Decimal 

amount is

$0—15,000 .35

15,000—17,000 .34

17,000—19,000 .33

19,000—21,000 .32

21,000—23,000 .31

23,000—25,000 .30

25,000—27,000 .29

27,000—29,000 .28

If line 7 is:

Over

But not 

over

Decimal 

amount is

$29,000—31,000 .27

31,000—33,000 .26

33,000—35,000 .25

35,000—37,000 .24

37,000—39,000 .23

39,000—41,000 .22

41,000—43,000 .21

43,000—No limit .20

8 X .

9 Multiply line 6 by the decimal amount on line 8. If you paid 2011 expenses in 2012, see 

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Tax liability limit. Enter the amount from the Credit 

Limit Worksheet in the instructions. . . . . . . 10 

11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10

here and on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46 . . . . 11 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2012)

Total Forms Filed = 7,154,641

6,984,525

6,339,717

7,068,963

6,856,041

2,454,959 2,372,296

6,620,696

7,100,725

4,405,418

6,595,988

7,039,578

6,594,508
75 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Form 2441 and its separate instructions is at

www.irs.gov/form2441.

1040A 

. . . . . . . . . . 

1040 

2441

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No ▶ Complete only Part II below.

Yes ▶ Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59a, or Form 1040NR, line 58a.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2012 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying 

person or $6,000 for two or more persons. If you completed Part III, enter the amount 

from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 

5 If married filing jointly, enter your spouse’s earned income (if your spouse was a student 

or was disabled, see the instructions); all others, enter the amount from line 4 . . . . 5 

6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 

7 Enter the amount from Form 1040, line 38; Form 

1040A, line 22; or Form 1040NR, line 37. . . . . 7 

8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:

Over

But not 

over

Decimal 

amount is

$0—15,000 .35

15,000—17,000 .34

17,000—19,000 .33

19,000—21,000 .32

21,000—23,000 .31

23,000—25,000 .30

25,000—27,000 .29

27,000—29,000 .28

If line 7 is:

Over

But not 

over

Decimal 

amount is

$29,000—31,000 .27

31,000—33,000 .26

33,000—35,000 .25

35,000—37,000 .24

37,000—39,000 .23

39,000—41,000 .22

41,000—43,000 .21

43,000—No limit .20

8 X .

9 Multiply line 6 by the decimal amount on line 8. If you paid 2011 expenses in 2012, see 

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Tax liability limit. Enter the amount from the Credit 

Limit Worksheet in the instructions. . . . . . . 10 

11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10

here and on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46 . . . . 11 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2012)

Total Forms Filed = 7,154,641

3,411,987

33,230,293

22,623,947

7,592,276

17,791,756

442,051,133

223,046,786

17,480,988

3,859,846
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

76

Form 2441 (2012) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2012. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not include

amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a 

partner, include amounts you received under a dependent care assistance program from

your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 12 

13 Enter the amount, if any, you carried over from 2011 and used in 2012 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2013. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2012 for the care of the qualifying person(s) . . . 16 

17 Enter the smaller of line 15 or 16 . . . . . . . . 17 

18 Enter your earned income. See instructions . . . . 18 

19 Enter the amount shown below that applies 

to you. 

• If married filing jointly, enter your 

spouse’s earned income (if your 

spouse was a student or was disabled, 

see the instructions for line 5).

• If married filing separately, see 

instructions.

• All others, enter the amount from line 18.

} . . . 19 

20 Enter the smallest of line 17, 18, or 19 . . . . . . 20 

21 Enter $5,000 ($2,500 if married filing separately and

you were required to enter your spouse’s earned 

income on line 19). . . . . . . . . . . . . 21 

22 Is any amount on line 12 from your sole proprietorship or partnership? (Form 1040A filers 

go to line 25.)

No. Enter -0-.

Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . 22 

23 Subtract line 22 from line 15 . . . . . . . . . 23 

24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on

the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 24 

25 Excluded benefits. Form 1040 and 1040NR filers: If you checked "No" on line 22, enter 

the smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line

21. If zero or less, enter -0-. Form 1040A filers: Enter the smaller of line 20 or line 21 . . 25 

26 Taxable benefits. Form 1040 and 1040NR filers: Subtract line 25 from line 23. If zero or 

less, enter -0-. Also, include this amount on Form 1040, line 7; or Form 1040NR, line 8. On

the dotted line next to Form 1040, line 7; or Form 1040NR, line 8, enter “DCB.”

Form 1040A filers: Subtract line 25 from line 15. Also, include this amount on Form 1040A, 

line 7. In the space to the left of line 7, enter “DCB” . . . . . . . . . . . . . . 26 

To claim the child and dependent care 

credit, complete lines 27 through 31 below.

27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 27 

28 Form 1040 and 1040NR filers: Add lines 24 and 25. Form 1040A filers: Enter the amount

from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 27. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2011 expenses in 2012, see the instructions for line 9 . . . . . 29 

30 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 28 above. Then, add the amounts in column (c) and enter the total here. . . . . 30 

31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form

and complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . 31 

Form 2441 (2012)

1,263,731

71,115

4,405,418

13,418

1,241,584

7,100,725

6,620,696

3,223

2,054

250,808

1,091,108

1,089,055
77 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 2441 (2012) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2012. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not include

amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a 

partner, include amounts you received under a dependent care assistance program from

your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 12 

13 Enter the amount, if any, you carried over from 2011 and used in 2012 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2013. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2012 for the care of the qualifying person(s) . . . 16 

17 Enter the smaller of line 15 or 16 . . . . . . . . 17 

18 Enter your earned income. See instructions . . . . 18 

19 Enter the amount shown below that applies 

to you. 

• If married filing jointly, enter your 

spouse’s earned income (if your 

spouse was a student or was disabled, 

see the instructions for line 5).

• If married filing separately, see 

instructions.

• All others, enter the amount from line 18.

} . . . 19 

20 Enter the smallest of line 17, 18, or 19 . . . . . . 20 

21 Enter $5,000 ($2,500 if married filing separately and

you were required to enter your spouse’s earned 

income on line 19). . . . . . . . . . . . . 21 

22 Is any amount on line 12 from your sole proprietorship or partnership? (Form 1040A filers 

go to line 25.)

No. Enter -0-.

Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . 22 

23 Subtract line 22 from line 15 . . . . . . . . . 23 

24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on

the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 24 

25 Excluded benefits. Form 1040 and 1040NR filers: If you checked "No" on line 22, enter 

the smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line

21. If zero or less, enter -0-. Form 1040A filers: Enter the smaller of line 20 or line 21 . . 25 

26 Taxable benefits. Form 1040 and 1040NR filers: Subtract line 25 from line 23. If zero or 

less, enter -0-. Also, include this amount on Form 1040, line 7; or Form 1040NR, line 8. On

the dotted line next to Form 1040, line 7; or Form 1040NR, line 8, enter “DCB.”

Form 1040A filers: Subtract line 25 from line 15. Also, include this amount on Form 1040A, 

line 7. In the space to the left of line 7, enter “DCB” . . . . . . . . . . . . . . 26 

To claim the child and dependent care 

credit, complete lines 27 through 31 below.

27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 27 

28 Form 1040 and 1040NR filers: Add lines 24 and 25. Form 1040A filers: Enter the amount

from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 27. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2011 expenses in 2012, see the instructions for line 9 . . . . . 29 

30 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 28 above. Then, add the amounts in column (c) and enter the total here. . . . . 30 

31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form

and complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . 31 

Form 2441 (2012)

4,366,811

99,690

223,046,786

13,672

9,642,099

442,051,133

17,791,756

9,217

7,434

498,959

3,780,744

3,773,311
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

78

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ Attach to your tax return. 

▶ Information about Form 3468 and its separate instructions is at www.irs.gov/form3468.

OMB No. 1545-0155

2012

Attachment 

Sequence No. 174

Name(s) shown on return Identifying number

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the 

following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1 Name of lessor

2 Address of lessor

3 Description of property

4 Amount for which you were treated as having acquired the property . . . . . . . . . . ▶ $

Part II Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and Qualifying 

Advanced Energy Project Credit

5 Qualifying advanced coal project credit (see instructions):

a Qualified investment in integrated gasification combined cycle property 

placed in service during the tax year for projects described in section 

48A(d)(3)(B)(i) . . . . . . . $ × 20% (.20) 5a

b Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(ii) . . . . . $ × 15% (.15) 5b

c Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(iii) . . . . . $ × 30% (.30) 5c

d Total. Add lines 5a, 5b, and 5c . . . . . . . . . . . . . . . . . . . . . . . 5d

6 Qualifying gasification project credit (see instructions):

a Qualified investment in qualified gasification property placed in service 

during the tax year for which credits were allocated or reallocated after 

October 3, 2008, and that includes equipment that separates and

sequesters at least 75% of the project’s carbon dioxide 

emissions . . . . . . . . . $ × 30% (.30) 6a

b Qualified investment in property other than in a above placed in service 

during the tax year . . . . . . $ × 20% (.20) 6b

c Total. Add lines 6a and 6b . . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Qualifying advanced energy project credit (see instructions):

Qualified investment in advanced energy project property placed in 

service during the tax year . . . . . . . . . . . . $ × 30% (.30) 7

8 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 9

10 Add lines 5d, 6c, 7, and 9. Report this amount on Form 3800, line 1a . . . . . . . . . . 10

Part III Rehabilitation Credit and Energy Credit

11 Rehabilitation credit (see instructions for requirements that must be met):

a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation 

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when 

capitalized). See instructions. Note. This election applies to the current tax year and to all later tax 

years. You may not revoke this election without IRS consent . . . . . . . . . . . ▶

b Enter the dates on which the 24- or 60-month measuring period begins

and ends

c Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later) . . . . . . . . . $

d Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 11b above . . . . . $

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Pre-1936 buildings located in the Gulf Opportunity Zone . $ × 13% (.13) 11e

f Pre-1936 buildings affected by a Midwestern disaster . . $ × 13% (.13) 11f

g Other pre-1936 buildings . . . . . . . . . . . . $ × 10% (.10) 11g

h Certified historic structures located in the Gulf Opportunity Zone $ × 26% (.26) 11h

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12276E Form 3468 (2012) 

Total Forms Filed = 17,055

*

1,981

1,953

2,185

1,007

*

*

0

2,562

* Data not shown because of the small number of sample returns on which it is based.
79 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ Attach to your tax return. 

▶ Information about Form 3468 and its separate instructions is at www.irs.gov/form3468.

OMB No. 1545-0155

2012

Attachment 

Sequence No. 174

Name(s) shown on return Identifying number

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the 

following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1 Name of lessor

2 Address of lessor

3 Description of property

4 Amount for which you were treated as having acquired the property . . . . . . . . . . ▶ $

Part II Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and Qualifying 

Advanced Energy Project Credit

5 Qualifying advanced coal project credit (see instructions):

a Qualified investment in integrated gasification combined cycle property 

placed in service during the tax year for projects described in section 

48A(d)(3)(B)(i) . . . . . . . $ × 20% (.20) 5a

b Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(ii) . . . . . $ × 15% (.15) 5b

c Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(iii) . . . . . $ × 30% (.30) 5c

d Total. Add lines 5a, 5b, and 5c . . . . . . . . . . . . . . . . . . . . . . . 5d

6 Qualifying gasification project credit (see instructions):

a Qualified investment in qualified gasification property placed in service 

during the tax year for which credits were allocated or reallocated after 

October 3, 2008, and that includes equipment that separates and

sequesters at least 75% of the project’s carbon dioxide 

emissions . . . . . . . . . $ × 30% (.30) 6a

b Qualified investment in property other than in a above placed in service 

during the tax year . . . . . . $ × 20% (.20) 6b

c Total. Add lines 6a and 6b . . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Qualifying advanced energy project credit (see instructions):

Qualified investment in advanced energy project property placed in 

service during the tax year . . . . . . . . . . . . $ × 30% (.30) 7

8 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 9

10 Add lines 5d, 6c, 7, and 9. Report this amount on Form 3800, line 1a . . . . . . . . . . 10

Part III Rehabilitation Credit and Energy Credit

11 Rehabilitation credit (see instructions for requirements that must be met):

a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation 

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when 

capitalized). See instructions. Note. This election applies to the current tax year and to all later tax 

years. You may not revoke this election without IRS consent . . . . . . . . . . . ▶

b Enter the dates on which the 24- or 60-month measuring period begins

and ends

c Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later) . . . . . . . . . $

d Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 11b above . . . . . $

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Pre-1936 buildings located in the Gulf Opportunity Zone . $ × 13% (.13) 11e

f Pre-1936 buildings affected by a Midwestern disaster . . $ × 13% (.13) 11f

g Other pre-1936 buildings . . . . . . . . . . . . $ × 10% (.10) 11g

h Certified historic structures located in the Gulf Opportunity Zone $ × 26% (.26) 11h

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12276E Form 3468 (2012) 

Total Forms Filed = 17,055

*

13,393

4,968

3,686

14,982

*

*

0

22,103

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

80

Form 3468 (2012) Page 2 

Part III Rehabilitation Credit and Energy Credit (continued)

i Certified historic structures affected by a Midwestern disaster $ × 26% (.26) 11i

j Other certified historic structures . . . . . . . . . $ × 20% (.20) 11j

For properties identified on lines 11h, 11i, or 11j, complete lines 11k and 11l.

k Enter the assigned NPS project number or the pass-through entity’s employer identification

number (see instructions) . . . . . . . . . . . . . . .

l Enter the date that the NPS approved the Request for Certification of Completed Work (see 

instructions) . . . . . . . . . . . . . . . . . . . .

m Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) . . 11m

12 Energy credit:

a Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, and 

the basis attributable to construction, reconstruction, or erection by the taxpayer before January 

1, 2006) placed in service during the tax year (see instructions) . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 10% (.10) 12a

b Basis of property using solar illumination or solar energy placed in service during the tax year that 

was acquired after December 31, 2005, and the basis attributable to construction, reconstruction, or 

erection by the taxpayer after December 31, 2005 (see instructions) . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12b

Qualified fuel cell property (see instructions):

c Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection

by the taxpayer after December 31, 2005, and before October 4, 2008 . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12c

d Applicable kilowatt capacity of property on line 12c (see instructions) ▶ × $1,000 12d

e Enter the lesser of line 12c or line 12d . . . . . . . . . . . . . . . . . . . . 12e

f Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . $ × 30% (.30) 12f

g Applicable kilowatt capacity of property on line 12f (see instructions) ▶ × $3,000 12g

h Enter the lesser of line 12f or line 12g . . . . . . . . . . . . . . . . . . . . 12h

i 

Qualified microturbine property (see instructions):

Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2005 . . . . . . . . . . . . . . $ × 10% (.10) 12i

j Kilowatt capacity of property on line 12i . . . . . . . . . . ▶ × $200 12j

k Enter the lesser of line 12i or line 12j . . . . . . . . . . . . . . . . . . . . . 12k

Form 3468 (2012) 

1,647

5,978

0

*

*

2,473

*

0

* Data not shown because of the small number of sample returns on which it is based.
81 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3468 (2012) Page 2 

Part III Rehabilitation Credit and Energy Credit (continued)

i Certified historic structures affected by a Midwestern disaster $ × 26% (.26) 11i

j Other certified historic structures . . . . . . . . . $ × 20% (.20) 11j

For properties identified on lines 11h, 11i, or 11j, complete lines 11k and 11l.

k Enter the assigned NPS project number or the pass-through entity’s employer identification

number (see instructions) . . . . . . . . . . . . . . .

l Enter the date that the NPS approved the Request for Certification of Completed Work (see 

instructions) . . . . . . . . . . . . . . . . . . . .

m Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) . . 11m

12 Energy credit:

a Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, and 

the basis attributable to construction, reconstruction, or erection by the taxpayer before January 

1, 2006) placed in service during the tax year (see instructions) . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 10% (.10) 12a

b Basis of property using solar illumination or solar energy placed in service during the tax year that 

was acquired after December 31, 2005, and the basis attributable to construction, reconstruction, or 

erection by the taxpayer after December 31, 2005 (see instructions) . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12b

Qualified fuel cell property (see instructions):

c Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection

by the taxpayer after December 31, 2005, and before October 4, 2008 . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12c

d Applicable kilowatt capacity of property on line 12c (see instructions) ▶ × $1,000 12d

e Enter the lesser of line 12c or line 12d . . . . . . . . . . . . . . . . . . . . 12e

f Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . $ × 30% (.30) 12f

g Applicable kilowatt capacity of property on line 12f (see instructions) ▶ × $3,000 12g

h Enter the lesser of line 12f or line 12g . . . . . . . . . . . . . . . . . . . . 12h

i 

Qualified microturbine property (see instructions):

Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2005 . . . . . . . . . . . . . . $ × 10% (.10) 12i

j Kilowatt capacity of property on line 12i . . . . . . . . . . ▶ × $200 12j

k Enter the lesser of line 12i or line 12j . . . . . . . . . . . . . . . . . . . . . 12k

Form 3468 (2012) 

2,806

177,407

0

*

*

167,940

*

0

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

82

Form 3468 (2012) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution. You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 12l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12m .

n Multiply line 12l by line 12m . . . . . . . . . . . . . . . . . . . . . . . . 12n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12o

p Enter the smaller of line 12o or $4,000 . . . . . . . . . . . . . . . . . . . . 12p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 12q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 12r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 12s

13 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 13

14 Add lines 11e through 11j, 11m, 12a, 12b, 12e, 12h, 12k, 12n, 12p, 12q, 12r, 12s, and 13. Report 

this amount on Form 3800, line 4a . . . . . . . . . . . . . . . . . . . . . 14

Form 3468 (2012) 

*

14,504

*

*

594

3,064

24

* Data not shown because of the small number of sample returns on which it is based.
83 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3468 (2012) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution. You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 12l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12m .

n Multiply line 12l by line 12m . . . . . . . . . . . . . . . . . . . . . . . . 12n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12o

p Enter the smaller of line 12o or $4,000 . . . . . . . . . . . . . . . . . . . . 12p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 12q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 12r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 12s

13 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 13

14 Add lines 11e through 11j, 11m, 12a, 12b, 12e, 12h, 12k, 12n, 12p, 12q, 12r, 12s, and 13. Report 

this amount on Form 3800, line 4a . . . . . . . . . . . . . . . . . . . . . 14

Form 3468 (2012) 

*

429,874

*

*

1,679

51,478

6,655

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

84

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

▶ Information about Form 3800 and its separate instructions is at www.irs.gov/form3800.

▶ Attach to your tax return.

OMB No. 1545-0895

2012

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) 

(See instructions and complete Part(s) III before Parts I and II)

1 General business credit from line 2 of all Parts III with box A checked . . . . . . . . . 1

2 Passive activity credits from line 2 of all Parts III with box B checked 2

3 Enter the applicable passive activity credits allowed for 2012 (see instructions) . . . . . . 3

4 Carryforward of general business credit to 2012. Enter the amount from line 2 of Part III with 

box C checked. See instructions for statement to attach . . . . . . . . . . . . . 4

5 Carryback of general business credit from 2013. Enter the amount from line 2 of Part III with 

box D checked (see instructions) . . . . . . . . . . . . . . . . . . . . . 5

6 Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . 6

Part II Allowable Credit 

7 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42 .

• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the 

applicable line of your return . . . . . . . . . . . . . . . . . .

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b; or the amount from the applicable line of your return . . . . } . . 7

8 Alternative minimum tax: 

• Individuals. Enter the amount from Form 6251, line 35 . . . . . . . .

• Corporations. Enter the amount from Form 4626, line 14 . . . . . . . .

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . . } . . . 8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10a Foreign tax credit . . . . . . . . . . . . . . . . 10a 

b Certain allowable credits (see instructions) . . . . . . . . 10b 

c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . 10c 

11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16a 11

12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- 12

13 Enter 25% (.25) of the excess, if any, of line 12 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 13

14 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33 . . .

• Corporations. Enter the amount from Form 4626, line 12 . . .

• Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . .

} 14

15 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . 15

16a Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 16a

b Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b

c Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16c

17a Enter the smaller of line 6 or line 16a . . . . . . . . . . . . . . . . . . . 17a 

C corporations: See the line 17a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b

c Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17c

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2012) 

Total Forms Filed = 698,900

110,167

89,265

67,771

159,603

296,435

226,614

138,527

341,833

624,154

620,838

337,004

511,767

511,437

389,034

142,237
85 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

▶ Information about Form 3800 and its separate instructions is at www.irs.gov/form3800.

▶ Attach to your tax return.

OMB No. 1545-0895

2012

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) 

(See instructions and complete Part(s) III before Parts I and II)

1 General business credit from line 2 of all Parts III with box A checked . . . . . . . . . 1

2 Passive activity credits from line 2 of all Parts III with box B checked 2

3 Enter the applicable passive activity credits allowed for 2012 (see instructions) . . . . . . 3

4 Carryforward of general business credit to 2012. Enter the amount from line 2 of Part III with 

box C checked. See instructions for statement to attach . . . . . . . . . . . . . 4

5 Carryback of general business credit from 2013. Enter the amount from line 2 of Part III with 

box D checked (see instructions) . . . . . . . . . . . . . . . . . . . . . 5

6 Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . 6

Part II Allowable Credit 

7 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42 .

• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the 

applicable line of your return . . . . . . . . . . . . . . . . . .

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b; or the amount from the applicable line of your return . . . . } . . 7

8 Alternative minimum tax: 

• Individuals. Enter the amount from Form 6251, line 35 . . . . . . . .

• Corporations. Enter the amount from Form 4626, line 14 . . . . . . . .

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . . } . . . 8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10a Foreign tax credit . . . . . . . . . . . . . . . . 10a 

b Certain allowable credits (see instructions) . . . . . . . . 10b 

c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . 10c 

11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16a 11

12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- 12

13 Enter 25% (.25) of the excess, if any, of line 12 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 13

14 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33 . . .

• Corporations. Enter the amount from Form 4626, line 12 . . .

• Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . .

} 14

15 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . 15

16a Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 16a

b Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b

c Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16c

17a Enter the smaller of line 6 or line 16a . . . . . . . . . . . . . . . . . . . 17a 

C corporations: See the line 17a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b

c Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17c

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2012) 

Total Forms Filed = 698,900

1,333,338

155,047

180,460

3,023,744

4,534,067

5,230,345

285,442

3,882,077

120,570,960

115,348,220

26,070,536

112,559,754

112,588,468

8,108,869

746,299
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

86

Form 3800 (2012) Page 2 

Part II Allowable Credit (Continued)

Note. If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18 Multiply line 14 by 75% (.75) (see instructions) . . . . . . . . . . . . . . . . . 18

19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 20

21 Subtract line 17a from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . 21 

22 Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . . . . 22 

23 Passive activity credit from line 3 of all Parts III with box B checked 23 

24 Enter the applicable passive activity credit allowed for 2012 (see instructions) . . . . . . 24 

25 Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 27 

28 Add lines 17a and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . 29

30 Enter the general business credit from line 5 of all Parts III with box A checked . . . . . . 30

31 Enter the total eligible small business credit from line 6 of all Parts III with box E checked . . 31

32 Passive activity credits from line 5 of all Parts III with box B checked

and line 6 of all Parts III with box F checked . . . . . . . 32

33 Enter the applicable passive activity credits allowed for 2012 (see instructions) . . . . . . 33

34 Carryforward of business credit to 2012. Enter the amount from line 5 of Part III with box C 

checked and line 6 of Part III with box G checked. See instructions for statement to attach . . 34

35 Carryback of business credit from 2013. Enter the amount from line 5 of Part III with box D 

checked and line 6 of Part III with box H checked (see instructions) . . . . . . . . . . 35

36 Add lines 30, 31, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . . 36

37 Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . . . . 37

38 Credit allowed for the current year. Add lines 28 and 37. 

Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 

36, see instructions) as indicated below or on the applicable line of your return: 

• Individuals. Form 1040, line 53, or Form 1040NR, line 50 . . . . . .

• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . .

38

Form 3800 (2012) 

45,098

45,155

50,552

50,230

23,713

6,093

3,447

28,373

23,957

624,153

159,876

611,635

279,871

8,671

106,513

69,819

61,443

371,615

329,937

466,097
87 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3800 (2012) Page 2 

Part II Allowable Credit (Continued)

Note. If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18 Multiply line 14 by 75% (.75) (see instructions) . . . . . . . . . . . . . . . . . 18

19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 20

21 Subtract line 17a from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . 21 

22 Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . . . . 22 

23 Passive activity credit from line 3 of all Parts III with box B checked 23 

24 Enter the applicable passive activity credit allowed for 2012 (see instructions) . . . . . . 24 

25 Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 27 

28 Add lines 17a and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . 29

30 Enter the general business credit from line 5 of all Parts III with box A checked . . . . . . 30

31 Enter the total eligible small business credit from line 6 of all Parts III with box E checked . . 31

32 Passive activity credits from line 5 of all Parts III with box B checked

and line 6 of all Parts III with box F checked . . . . . . . 32

33 Enter the applicable passive activity credits allowed for 2012 (see instructions) . . . . . . 33

34 Carryforward of business credit to 2012. Enter the amount from line 5 of Part III with box C 

checked and line 6 of Part III with box G checked. See instructions for statement to attach . . 34

35 Carryback of business credit from 2013. Enter the amount from line 5 of Part III with box D 

checked and line 6 of Part III with box H checked (see instructions) . . . . . . . . . . 35

36 Add lines 30, 31, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . . 36

37 Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . . . . 37

38 Credit allowed for the current year. Add lines 28 and 37. 

Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 

36, see instructions) as indicated below or on the applicable line of your return: 

• Individuals. Form 1040, line 53, or Form 1040NR, line 50 . . . . . .

• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . .

38

Form 3800 (2012) 

13,038,665

13,054,237

5,457,690

5,403,397

180,146

7,168

5,181

195,591

62,815

94,500,321

809,114

1,671,228

93,691,207

45,717

352,740

259,525

1,485,672

3,459,562

1,769,629

2,580,523
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

88

Form 3800 (2012) Page 3 

Part III General Business Credits or Eligible Small Business Credits (see instructions) 

Name(s) shown on return Identifying number 

Complete a separate Part III for each box checked below. (see instructions)

A General Business Credit From a Non-Passive Activity

B General Business Credit From a Passive Activity

C General Business Credit Carryforwards

D General Business Credit Carrybacks

E Eligible Small Business Credit From a Non-Passive Activity

F Eligible Small Business Credit From a Passive Activity

G Eligible Small Business Credit Carryforwards

H Eligible Small Business Credit Carrybacks

I If you are filing more than one Part III with box A, B, E, or F checked, complete and attach first an additional Part III combining amounts from all 

Parts III with box A, B, E, or F checked. Check here if this is the consolidated Part III . . . . . . . . . . . . . . . . ▶

(a) Description of credit

Note. On any line where the credit is from more than one source, a separate Part III is needed for each 

pass-through entity.

(b) 

If claiming the credit 

from a pass-through 

entity, enter the EIN

(c) 

Enter the appropriate 

 amount

1a Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . 1a 

b Reserved . . . . . . . . . . . . . . . . . . . . . . 1b 

c Increasing research activities (Form 6765) . . . . . . . . . . . 1c 

d Low-income housing (Form 8586, Part I only) . . . . . . . . . . 1d 

e Disabled access (Form 8826) (see instructions for limitation) . . . . . 1e 

f Renewable electricity, refined coal, and Indian coal production (Form 8835) 1f 

g Indian employment (Form 8845) . . . . . . . . . . . . . . . 1g 

h Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . 1h 

i New markets (Form 8874) . . . . . . . . . . . . . . . . . 1i 

j Small employer pension plan startup costs (Form 8881) (see instructions for limitation) 1j 

k Employer-provided child care facilities and services (Form 8882) (see 

instructions for limitation) . . . . . . . . . . . . . . . . . 1k 

l Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . 1l 

m Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . 1m 

n Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel (Form 8907) . . . . . . . . . . . 1o 

p Energy efficient home (Form 8908) . . . . . . . . . . . . . . 1p 

q Energy efficient appliance (Form 8909) . . . . . . . . . . . . 1q 

r Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property (Form 8911) . . . . . . . 1s 

t Reserved . . . . . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training (Form 8923) . . . . . . . . . . . . 1u 

v Agricultural chemicals security (Form 8931) (see instructions for limitation) . 1v 

w Employer differential wage payments (Form 8932) . . . . . . . . . 1w 

x Carbon dioxide sequestration (Form 8933) . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . 1y 

z Qualified plug-in electric vehicle (Form 8834, Part I only) . . . . . . . 1z 

aa New hire retention (Form 5884-B) . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1bb 

zz Other . . . . . . . . . . . . . . . . . . . . . . . 1zz 

2 Add lines 1a through 1zz and enter here . . . . . . . . . . . . 2 

3 Enter the amount from Form 8844 . . . . . . . . . . . . . . 3 

4a Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . 4a

b Work opportunity (Form 5884) . . . . . . . . . . . . . . . 4b

c Alcohol and cellulosic biofuel fuels (Form 6478) . . . . . . . . . . 4c

d Low-income housing (Form 8586, Part II) . . . . . . . . . . . . 4d

e Renewable electricity, refined coal, and Indian coal production (Form 8835) 4e

f Employer social security and Medicare taxes paid on certain employee tips (Form 8846) 4f

g Qualified railroad track maintenance (Form 8900) . . . . . . . . . 4g

h Small employer health insurance premiums (Form 8941) . . . . . . . 4h

i Reserved . . . . . . . . . . . . . . . . . . . . . . 4i

j Reserved . . . . . . . . . . . . . . . . . . . . . . 4j

z Other . . . . . . . . . . . . . . . . . . . . . . . 4z

5 Add lines 4a through 4z and enter here . . . . . . . . . . . . 5 

6 Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . . 6 

Form 3800 (2012) 

No. of forms with box checked = 111,881

18,167

92,708

46,231

17,008

3,397

7,211

626

1,128

4,465

16,076

6,228

380

260

10,387

8,786

1,555

4,363

5,563

67

254

303

*

1,865

521

49,064

3,497

19,532

29,417

15,697

48,224

6,363

5,539

1,379

102,449

244

215,047

3,612

* Data not shown because of the small number of sample returns on which it is based.
89 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3800 (2012) Page 3 

Part III General Business Credits or Eligible Small Business Credits (see instructions) 

Name(s) shown on return Identifying number 

Complete a separate Part III for each box checked below. (see instructions)

A General Business Credit From a Non-Passive Activity

B General Business Credit From a Passive Activity

C General Business Credit Carryforwards

D General Business Credit Carrybacks

E Eligible Small Business Credit From a Non-Passive Activity

F Eligible Small Business Credit From a Passive Activity

G Eligible Small Business Credit Carryforwards

H Eligible Small Business Credit Carrybacks

I If you are filing more than one Part III with box A, B, E, or F checked, complete and attach first an additional Part III combining amounts from all 

Parts III with box A, B, E, or F checked. Check here if this is the consolidated Part III . . . . . . . . . . . . . . . . ▶

(a) Description of credit

Note. On any line where the credit is from more than one source, a separate Part III is needed for each 

pass-through entity.

(b) 

If claiming the credit 

from a pass-through 

entity, enter the EIN

(c) 

Enter the appropriate 

 amount

1a Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . 1a 

b Reserved . . . . . . . . . . . . . . . . . . . . . . 1b 

c Increasing research activities (Form 6765) . . . . . . . . . . . 1c 

d Low-income housing (Form 8586, Part I only) . . . . . . . . . . 1d 

e Disabled access (Form 8826) (see instructions for limitation) . . . . . 1e 

f Renewable electricity, refined coal, and Indian coal production (Form 8835) 1f 

g Indian employment (Form 8845) . . . . . . . . . . . . . . . 1g 

h Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . 1h 

i New markets (Form 8874) . . . . . . . . . . . . . . . . . 1i 

j Small employer pension plan startup costs (Form 8881) (see instructions for limitation) 1j 

k Employer-provided child care facilities and services (Form 8882) (see 

instructions for limitation) . . . . . . . . . . . . . . . . . 1k 

l Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . 1l 

m Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . 1m 

n Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel (Form 8907) . . . . . . . . . . . 1o 

p Energy efficient home (Form 8908) . . . . . . . . . . . . . . 1p 

q Energy efficient appliance (Form 8909) . . . . . . . . . . . . 1q 

r Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property (Form 8911) . . . . . . . 1s 

t Reserved . . . . . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training (Form 8923) . . . . . . . . . . . . 1u 

v Agricultural chemicals security (Form 8931) (see instructions for limitation) . 1v 

w Employer differential wage payments (Form 8932) . . . . . . . . . 1w 

x Carbon dioxide sequestration (Form 8933) . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . 1y 

z Qualified plug-in electric vehicle (Form 8834, Part I only) . . . . . . . 1z 

aa New hire retention (Form 5884-B) . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1bb 

zz Other . . . . . . . . . . . . . . . . . . . . . . . 1zz 

2 Add lines 1a through 1zz and enter here . . . . . . . . . . . . 2 

3 Enter the amount from Form 8844 . . . . . . . . . . . . . . 3 

4a Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . 4a

b Work opportunity (Form 5884) . . . . . . . . . . . . . . . 4b

c Alcohol and cellulosic biofuel fuels (Form 6478) . . . . . . . . . . 4c

d Low-income housing (Form 8586, Part II) . . . . . . . . . . . . 4d

e Renewable electricity, refined coal, and Indian coal production (Form 8835) 4e

f Employer social security and Medicare taxes paid on certain employee tips (Form 8846) 4f

g Qualified railroad track maintenance (Form 8900) . . . . . . . . . 4g

h Small employer health insurance premiums (Form 8941) . . . . . . . 4h

i Reserved . . . . . . . . . . . . . . . . . . . . . . 4i

j Reserved . . . . . . . . . . . . . . . . . . . . . . 4j

z Other . . . . . . . . . . . . . . . . . . . . . . . 4z

5 Add lines 4a through 4z and enter here . . . . . . . . . . . . 5 

6 Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . . 6 

Form 3800 (2012) 

428,365

1,398,674

359,820

45,021

30,486

166,006

9,423

15,650

1,788

10,034

33,142

33,518

8,054

25,477

449,144

1,701

109,104

24,596

246

3,366

497

*

16,196

2,424

98,222

15,197

586,584

192,051

807,320

460,022

18,526

103,188

66,659

1,269,046

72,287

376,151

45,027

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

90

Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Information about Form 3903 and its instructions is available at www.irs.gov/form3903. 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 170 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces in the instructions, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K Form 3903 (2012) 

Number of Forms Filed = 1,188,425

1,125,020

1,005,741

939,663

1,151,623

166,963
91 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Information about Form 3903 and its instructions is available at www.irs.gov/form3903. 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 170 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces in the instructions, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K Form 3903 (2012) 

Number of Forms Filed = 1,188,425

3,071,376

2,373,038

976,496

3,349,534

329,625
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

92

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ Information about Form 4136 and its instructions is at www.irs.gov/form4136.

OMB No. 1545-0162

2012

Attachment 

Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 

claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. 

For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the 

credit card issuer.

The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as 

a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720.

1 Nontaxable Use of Gasoline Note. CRN is credit reference number.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Off-highway business use

b Use on a farm for farming purposes

c Other nontaxable use (see Caution above line 1) $

d Exported

}

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $

b Other nontaxable use (see Caution above line 1)

c Exported

d LUST tax on aviation fuels used in foreign trade

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye. 

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use

b Use on a farm for farming purposes $

c Use in trains

d Use in certain intercity and local buses (see Caution 

above line 1)

e Exported

}

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244

b Use on a farm for farming purposes $

c Use in certain intercity and local buses (see Caution 

above line 1)

d Exported

e Nontaxable use taxed at $.044

f Nontaxable use taxed at $.219

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2012)

Number of Forms Filed = 282,904

250,924

*

730

411

0

0

45,663

*

2,605

*

6,574

0

0

0

*

* Data not shown because of the small number of sample returns on which it is based.
93 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ Information about Form 4136 and its instructions is at www.irs.gov/form4136.

OMB No. 1545-0162

2012

Attachment 

Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 

claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. 

For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the 

credit card issuer.

The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as 

a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720.

1 Nontaxable Use of Gasoline Note. CRN is credit reference number.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Off-highway business use

b Use on a farm for farming purposes

c Other nontaxable use (see Caution above line 1) $

d Exported

}

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $

b Other nontaxable use (see Caution above line 1)

c Exported

d LUST tax on aviation fuels used in foreign trade

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye. 

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use

b Use on a farm for farming purposes $

c Use in trains

d Use in certain intercity and local buses (see Caution 

above line 1)

e Exported

}

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244

b Use on a farm for farming purposes $

c Use in certain intercity and local buses (see Caution 

above line 1)

d Exported

e Nontaxable use taxed at $.044

f Nontaxable use taxed at $.219

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2012)

Number of Forms Filed = 282,904

67,914

*

284

354

0

0

25,160

*

4,030

*

9,645

0

0

0

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

94

Form 4136 (2012) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219

c Nontaxable use (other than use by state or local 

government) taxed at $.244

d Nontaxable use (other than use by state or local 

government) taxed at $.219

e LUST tax on aviation fuels used in foreign trade

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. ▶

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent 

of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $

b Use in certain intercity and local buses

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. ▶

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government

b Sales from a blocked pump $

c Use in certain intercity and local buses

}

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219 $

b Use in commercial aviation (other than foreign trade) taxed 

at $.244

c Nonexempt use in noncommercial aviation

d Other nontaxable uses taxed at $.244

e Other nontaxable uses taxed at $.219

f LUST tax on aviation fuels used in foreign trade

Form 4136 (2012)

90

*

0

35

6,574

6,574

*

0

45,663

2,605

0

35

90

*

6,574

* Data not shown because of the small number of sample returns on which it is based.
95 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4136 (2012) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219

c Nontaxable use (other than use by state or local 

government) taxed at $.244

d Nontaxable use (other than use by state or local 

government) taxed at $.219

e LUST tax on aviation fuels used in foreign trade

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. ▶

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent 

of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $

b Use in certain intercity and local buses

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. ▶

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government

b Sales from a blocked pump $

c Use in certain intercity and local buses

}

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219 $

b Use in commercial aviation (other than foreign trade) taxed 

at $.244

c Nonexempt use in noncommercial aviation

d Other nontaxable uses taxed at $.244

e Other nontaxable uses taxed at $.219

f LUST tax on aviation fuels used in foreign trade

Form 4136 (2012)

331

*

0

178

9,645

9,645

4,030

*

0

25,160

0

178

331

*

9,645

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

96

Form 4136 (2012) Page 3 

9 Reserved Registration No. ▶

(b) Rate (c) Gallons of 

alcohol (d) Amount of credit (e) CRN

a Reserved

b Reserved

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $

b Agri-biodiesel mixtures

c Renewable diesel mixtures

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

d Liquefied hydrogen

e Fischer-Tropsch process liquid fuel from coal (including 

peat) 

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

12 Alternative Fuel Credit Registration No. ▶

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 121 cu. ft.)

d Liquefied hydrogen

e Fischer-Tropsch process liquid fuel from coal (including peat)

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

Form 4136 (2012)

*

*

0

287

*

*

*

0

0

*

2,292

57

55

0

*

0

*

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
97 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4136 (2012) Page 3 

9 Reserved Registration No. ▶

(b) Rate (c) Gallons of 

alcohol (d) Amount of credit (e) CRN

a Reserved

b Reserved

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $

b Agri-biodiesel mixtures

c Renewable diesel mixtures

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

d Liquefied hydrogen

e Fischer-Tropsch process liquid fuel from coal (including 

peat) 

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

12 Alternative Fuel Credit Registration No. ▶

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 121 cu. ft.)

d Liquefied hydrogen

e Fischer-Tropsch process liquid fuel from coal (including peat)

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

Form 4136 (2012)

*

*

0

344

*

*

*

0

0

*

2,438

0

54

1,707

*

0

*

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

98

Form 4136 (2012) Page 4 

13 Registered Credit Card Issuers Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $

b Kerosene sold for the exclusive use of a state or local government

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219

14 Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions). 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $

b Exported

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $

b Exported dyed kerosene

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or 

the proper line of other returns. ▶ 17 $

Form 4136 (2012)

45,663

6,574

*

0

0

0

0

*

282,904

* Data not shown because of the small number of sample returns on which it is based.
99 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4136 (2012) Page 4 

13 Registered Credit Card Issuers Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $

b Kerosene sold for the exclusive use of a state or local government

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219

14 Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions). 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $

b Exported

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $

b Exported dyed kerosene

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or 

the proper line of other returns. ▶ 17 $

Form 4136 (2012)

25,160

9,645

*

0

0

0

*

0

138,483

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

100

Form 4562

Department of the Treasury 

Internal Revenue Service (99)

Depreciation and Amortization 

(Including Information on Listed Property)

▶ See separate instructions. ▶ Attach to your tax return.

OMB No. 1545-0172

2012

Attachment 

Sequence No. 179

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2011 Form 4562 . . . . . . . . . . . 10

11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11

12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . 12

13 Carryover of disallowed deduction to 2013. Add lines 9 and 10, less line 12 ▶ 13

Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

14 Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . 14

15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . 15

16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . 16

Part III MACRS Depreciation (Do not include listed property.) (See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2012 . . . . . . . 17

18 If you are electing to group any assets placed in service during the tax year into one or more general 

asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . ▶

Section B—Assets Placed in Service During 2012 Tax Year Using the General Depreciation System 

(a) Classification of property

(b) Month and year

 placed in

service

(c) Basis for depreciation

(business/investment use 

only—see instructions)

(d) Recovery

period (e) Convention (f) Method (g) Depreciation deduction

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

g 25-year property

h Residential rental 

 property

i Nonresidential real 

 property

 Section C—Assets Placed in Service During 2012 Tax Year Using the Alternative Depreciation System 

20a Class life

b 12-year

c 40-year

Part IV Summary (See instructions.)

21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21

22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter 

here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . 22

23 For assets shown above and placed in service during the current year, enter the

portion of the basis attributable to section 263A costs . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2012)

Total Forms Filed = 11,969,678

2,844,286

4,675,126

282,928

4,360,495

4,360,448

212,388

4,464,559

4,317,250

1,497,692

118

920,270

5,936,149

Boxes Checked = 10,034

140,020 139,822

1,553,457 1,549,751

1,280,905 1,276,799

141,479 141,438

311,683 311,574

93,720 93,662

2,558 2,558

1,230,243 1,229,937

Undetermined Type 2,470 2,470

597,507 596,180

Total GDS Cost 4,159,412 4,152,527

26,169 26,169

434 434

5,527 5,526

Total ADS Cost = 31,898 Total ADS Deduction = 31,897

2,315,180

11,654,137

0
101 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4562

Department of the Treasury 

Internal Revenue Service (99)

Depreciation and Amortization 

(Including Information on Listed Property)

▶ See separate instructions. ▶ Attach to your tax return.

OMB No. 1545-0172

2012

Attachment 

Sequence No. 179

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2011 Form 4562 . . . . . . . . . . . 10

11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11

12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . 12

13 Carryover of disallowed deduction to 2013. Add lines 9 and 10, less line 12 ▶ 13

Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

14 Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . 14

15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . 15

16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . 16

Part III MACRS Depreciation (Do not include listed property.) (See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2012 . . . . . . . 17

18 If you are electing to group any assets placed in service during the tax year into one or more general 

asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . ▶

Section B—Assets Placed in Service During 2012 Tax Year Using the General Depreciation System 

(a) Classification of property

(b) Month and year

 placed in

service

(c) Basis for depreciation

(business/investment use 

only—see instructions)

(d) Recovery

period (e) Convention (f) Method (g) Depreciation deduction

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

g 25-year property

h Residential rental 

 property

i Nonresidential real 

 property

 Section C—Assets Placed in Service During 2012 Tax Year Using the Alternative Depreciation System 

20a Class life

b 12-year

c 40-year

Part IV Summary (See instructions.)

21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21

22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter 

here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . 22

23 For assets shown above and placed in service during the current year, enter the

portion of the basis attributable to section 263A costs . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2012)

Total Forms Filed = 11,969,678

50,978,982

2,322,543,177

2,101,518

64,733,767

64,679,100

2,933,783

694,563,982

64,402,123

10,039,806

11,800

4,540,521

43,421,829

1,747,022 457,101

12,071,430 1,891,982

19,222,332 1,945,328

3,344,764 208,464

6,006,724 247,617

2,509,864 78,359

176,868 8,296

153,221,958 3,341,397

Undetermined Type 3,155 3,155

45,259,604 674,281

Total GDS Cost 243,563,720 8,855,979

508,577 52,445

53,076 2,431

1,603,174 28,919

Total GDS Cost = 2,164,827 Total ADS Deduction = 83,795

5,842,134

137,197,986

0
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

102

Form 4562 (2012) Page 2 

Part V Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for 

entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 

24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed? Yes No 24b If “Yes,” is the evidence written? Yes No

(a) 

Type of property (list

vehicles first)

(b) 

Date placed 

in service

(c) 

Business/

investment use

percentage

(d) 

Cost or other basis

(e) 

Basis for depreciation

(business/investment

use only)

(f) 

Recovery

period

(g) 

Method/

Convention

(h) 

Depreciation

deduction

(i) 

Elected section 179

cost

25 Special depreciation allowance for qualified listed property placed in service during 

the tax year and used more than 50% in a qualified business use (see instructions) . 25 

26 Property used more than 50% in a qualified business use:

% 

% 

% 

27 Property used 50% or less in a qualified business use:

% S/L –

% S/L –

% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . 28 

29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . 29 

Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles 

to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30 Total business/investment miles driven during 

the year (do not include commuting miles) . 

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

(d) 

Vehicle 4

(e) 

Vehicle 5

(f) 

Vehicle 6

31 Total commuting miles driven during the year

32 Total other personal (noncommuting) 

miles driven . . . . . . . . .

33 Total miles driven during the year. Add 

lines 30 through 32 . . . . . . .

 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No

use during off-duty hours? . . . . .

35 Was the vehicle used primarily by a more 

than 5% owner or related person? . .

36 Is another vehicle available for personal use? 

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not 

more than 5% owners or related persons (see instructions).

37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No

38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your 

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . .

39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . .

40 Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . .

41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) . . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.

Part VI Amortization

(a) 

Description of costs

(b) 

Date amortization

begins

(c) 

Amortizable amount

(d) 

Code section

(e) 

Amortization

period or

percentage

(f) 

Amortization for this year

42 Amortization of costs that begins during your 2012 tax year (see instructions):

43 Amortization of costs that began before your 2012 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2012)

198,944

1,831,895 1,712,949

690,984 655,584

Total 26e + 27e =

2,409,247

2,315,180

282,928

449,626

648,937

947,037
103 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4562 (2012) Page 2 

Part V Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for 

entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 

24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed? Yes No 24b If “Yes,” is the evidence written? Yes No

(a) 

Type of property (list

vehicles first)

(b) 

Date placed 

in service

(c) 

Business/

investment use

percentage

(d) 

Cost or other basis

(e) 

Basis for depreciation

(business/investment

use only)

(f) 

Recovery

period

(g) 

Method/

Convention

(h) 

Depreciation

deduction

(i) 

Elected section 179

cost

25 Special depreciation allowance for qualified listed property placed in service during 

the tax year and used more than 50% in a qualified business use (see instructions) . 25 

26 Property used more than 50% in a qualified business use:

% 

% 

% 

27 Property used 50% or less in a qualified business use:

% S/L –

% S/L –

% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . 28 

29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . 29 

Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles 

to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30 Total business/investment miles driven during 

the year (do not include commuting miles) . 

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

(d) 

Vehicle 4

(e) 

Vehicle 5

(f) 

Vehicle 6

31 Total commuting miles driven during the year

32 Total other personal (noncommuting) 

miles driven . . . . . . . . .

33 Total miles driven during the year. Add 

lines 30 through 32 . . . . . . .

 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No

use during off-duty hours? . . . . .

35 Was the vehicle used primarily by a more 

than 5% owner or related person? . .

36 Is another vehicle available for personal use? 

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not 

more than 5% owners or related persons (see instructions).

37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No

38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your 

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . .

39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . .

40 Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . .

41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) . . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.

Part VI Amortization

(a) 

Description of costs

(b) 

Date amortization

begins

(c) 

Amortizable amount

(d) 

Code section

(e) 

Amortization

period or

percentage

(f) 

Amortization for this year

42 Amortization of costs that begins during your 2012 tax year (see instructions):

43 Amortization of costs that began before your 2012 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2012)

1,500,628

36,126,045 3,983,929

3,796,104 357,577

Total 26e + 27e =

39,921,042

5,842,134

2,101,518

6,350,200

1,651,023

2,176,146
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

104

Form 4684

Department of the Treasury 

Internal Revenue Service

Casualties and Thefts

▶ Information about Form 4684 and its separate instructions is at www.irs.gov/form4684.

▶ Attach to your tax return.

▶ Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

2012

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or 

business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for 

that column. See instructions if line 3 includes insurance 

or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

• If line 14 is less than line 13, enter -0- here and go to line 16.

• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or 

Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax 

return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2012)

Total Forms Filed = 389,020

378,616

1,096

325,784

166,551

325,790

3,115
105 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4684

Department of the Treasury 

Internal Revenue Service

Casualties and Thefts

▶ Information about Form 4684 and its separate instructions is at www.irs.gov/form4684.

▶ Attach to your tax return.

▶ Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

2012

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or 

business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for 

that column. See instructions if line 3 includes insurance 

or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

• If line 14 is less than line 13, enter -0- here and go to line 16.

• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or 

Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax 

return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2012)

Total Forms Filed = 389,020

9,032,252

21,473

7,064,920

5,115,844

7,065,860

22,839
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

106

Form 4684 (2012) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

20 Cost or adjusted basis of each property . . . . . 20

21 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 21 

Note: If line 20 is more than line 21, skip line 22.

22 Gain from casualty or theft. If line 21 is more than line 20, enter 

the difference here and on line 29 or line 34, column (c), except 

as provided in the instructions for line 33. Also, skip lines 23 

through 27 for that column. See the instructions for line 4 if line 

21 includes insurance or other reimbursement you did not 

claim, or you received payment for your loss in a later tax year 22

23 Fair market value before casualty or theft . . . . 23

24 Fair market value after casualty or theft . . . . . 24 

25 Subtract line 24 from line 23 . . . . . . . . 25

26 Enter the smaller of line 20 or line 25 . . . . . 26

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 26 the amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

 Casualty or Theft of Property Held One Year or Less 

29 ( ) ( )

( ) ( )

30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )

31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A

(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule 

A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33

34 ( ) ( )

( ) ( )

35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )

36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37

38 If the loss on line 37 is more than the gain on line 36:

a 

 

Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a

b 

 

 

 

Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations, 

see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b

39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

Form 4684 (2012)

20,335

1,376

31,775 16,147

8,149

46,904

31,151

16,105

7,430
107 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4684 (2012) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

20 Cost or adjusted basis of each property . . . . . 20

21 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 21 

Note: If line 20 is more than line 21, skip line 22.

22 Gain from casualty or theft. If line 21 is more than line 20, enter 

the difference here and on line 29 or line 34, column (c), except 

as provided in the instructions for line 33. Also, skip lines 23 

through 27 for that column. See the instructions for line 4 if line 

21 includes insurance or other reimbursement you did not 

claim, or you received payment for your loss in a later tax year 22

23 Fair market value before casualty or theft . . . . 23

24 Fair market value after casualty or theft . . . . . 24 

25 Subtract line 24 from line 23 . . . . . . . . 25

26 Enter the smaller of line 20 or line 25 . . . . . 26

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 26 the amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

 Casualty or Theft of Property Held One Year or Less 

29 ( ) ( )

( ) ( )

30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )

31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A

(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule 

A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33

34 ( ) ( )

( ) ( )

35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )

36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37

38 If the loss on line 37 is more than the gain on line 36:

a 

 

Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a

b 

 

 

 

Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations, 

see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b

39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

Form 4684 (2012)

-233,607

57,126

688,920 1,176,931

189,761

326,622

1,865,851

-552,318

1,309,534
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

108

Form 4797

Department of the Treasury 

Internal Revenue Service

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

▶ Attach to your tax return.

▶ Information about Form 4797 and its separate instructions is at www.irs.gov/form4797.

OMB No. 1545-0184

2012

Attachment 

Sequence No. 27

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2012 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2012)

Total Forms Filed = 3,117,900

2,215,401

7,522

228,481

3,854

404,210

2,694,116

245,385

136,609

430,174

1,074,112

245,385

473,911

14,065

573

1,719

1,994,061

*

1,994,060

* Data not shown because of the small number of sample returns on which it is based.
109 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4797

Department of the Treasury 

Internal Revenue Service

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

▶ Attach to your tax return.

▶ Information about Form 4797 and its separate instructions is at www.irs.gov/form4797.

OMB No. 1545-0184

2012

Attachment 

Sequence No. 27

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2012 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2012)

Total Forms Filed = 3,117,900

81,172,628

204,301

6,468,963

862,200

29,488,376

118,196,468

13,054,513

33,822,655

6,900,410

26,340,669

3,448,249

7,148,754

-189,467

32,664

29,950

-8,970,109

*

-8,748,000

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

110

Form 4797 (2012) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

A

B

C

D

These columns relate to the properties on lines 19A through 19D. ▶

Property A Property B Property C Property D

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property 

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2012)

496,672

11,484

0

2,320

*

711,127

474,889

405,312

* Data not shown because of the small number of sample returns on which it is based.
111 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4797 (2012) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

A

B

C

D

These columns relate to the properties on lines 19A through 19D. ▶

Property A Property B Property C Property D

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property 

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2012)

7,035,832

141,581

0

301,983

*

36,689,429

7,148,755

29,540,674

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

112

Form 4835 

Department of the Treasury 

Internal Revenue Service (99)

Farm Rental Income and Expenses (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)) 

 (Income not subject to self-employment tax)

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Form 4835 and its instructions is at www.irs.gov/form4835.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 37

Name(s) shown on tax return Your social security number

Employer ID number (EIN), if any 

A Did you actively participate in the operation of this farm during 2012 (see instructions)? . . . . . . . Yes No

Part I Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

1 Income from production of livestock, produce, grains, and other crops. . . . . . . . 1 

2 a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3 a Agricultural program payments (see instructions) 3a 3b Taxable amount 3b

4 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . 4a 

b CCC loans forfeited . . . . . . . . 4b 4c Taxable amount 4c 

5 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2012 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2013 is attached, check here ▶ 5d Amount deferred from 2011 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . . ▶ 7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F (Form 1040) 

instructions). Also attach Form 4562 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs other 

than on line 21 (see Schedule F 

(Form 1040) instructions). . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F (Form 

1040) instructions) . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . . ▶ 31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here 

and on Schedule E (Form 1040), line 40. If the result is a loss, you must go to lines 33 and 34 . 32 

33 Did you receive an applicable subsidy in 2012? (see instructions) . . . . . . . . . 33 Yes No

34 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 34a All investment is at risk.

34b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 34b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E

(Form 1040), line 40 . . . . . . . . . . . . . . . . . . . . . . . . 34c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2012) 

Total Forms Filed = 600,245

281,830

114,772

268,641 261,265

*

*

35,858 33,382

241,279

549,052

58,175

185,653

36

105,381

50,084

31,238

19,551

*

162,151

64,442

87,711

390,577

485,600

559,226

59,801

88,766

9,695

17,257

120,460

253,079

Nondeductible loss (+)/suspended loss carryover (-) = 28,237 109,142

* Data not shown because of the small number of sample returns on which it is based.
113 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4835 

Department of the Treasury 

Internal Revenue Service (99)

Farm Rental Income and Expenses (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)) 

 (Income not subject to self-employment tax)

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Form 4835 and its instructions is at www.irs.gov/form4835.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 37

Name(s) shown on tax return Your social security number

Employer ID number (EIN), if any 

A Did you actively participate in the operation of this farm during 2012 (see instructions)? . . . . . . . Yes No

Part I Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

1 Income from production of livestock, produce, grains, and other crops. . . . . . . . 1 

2 a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3 a Agricultural program payments (see instructions) 3a 3b Taxable amount 3b

4 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . 4a 

b CCC loans forfeited . . . . . . . . 4b 4c Taxable amount 4c 

5 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2012 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2013 is attached, check here ▶ 5d Amount deferred from 2011 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . . ▶ 7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F (Form 1040) 

instructions). Also attach Form 4562 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs other 

than on line 21 (see Schedule F 

(Form 1040) instructions). . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F (Form 

1040) instructions) . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . . ▶ 31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here 

and on Schedule E (Form 1040), line 40. If the result is a loss, you must go to lines 33 and 34 . 32 

33 Did you receive an applicable subsidy in 2012? (see instructions) . . . . . . . . . 33 Yes No

34 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 34a All investment is at risk.

34b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 34b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E

(Form 1040), line 40 . . . . . . . . . . . . . . . . . . . . . . . . 34c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2012) 

Total Forms Filed = 600,245

898,198

879,895

7,021,137

867,191

*

*

368,888 261,350

3,111,497

12,084,240

71,483

293,486

157,098

977,375

377,734

359,106

263

73,856

168,778

352,551

290,316

173,914

52,170

*

115,013

902,921

6,225,919

5,858,321

40,097

711,831

Nondeductible loss (+)/suspended loss carryover (-) = -48,775 648,047

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

114

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Information about Form 4952 and its instructions is at www.irs.gov/form4952.

▶ Attach to your tax return.

OMB No. 1545-0191 

2012

Attachment 

Sequence No. 51 

Name(s) shown on return Identifying number 

Part I Total Investment Interest Expense 

1 Investment interest expense paid or accrued in 2012 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2011 Form 4952, line 7 . . . . . . . . . 2 

3 Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . 3 

Part II Net Investment Income 

4 a Gross income from property held for investment (excluding any net 

gain from the disposition of property held for investment) . . . 4a 

b Qualified dividends included on line 4a . . . . . . . . . 4b 

c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . 4c 

d Net gain from the disposition of property held for investment . . 4d 

e Enter the smaller of line 4d or your net capital gain from the

disposition of property held for investment (see instructions) . 4e 

f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . 4f 

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g

h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . 4h 

5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . 5 

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . 6 

Part III Investment Interest Expense Deduction 

7 Disallowed investment interest expense to be carried forward to 2013. Subtract line 6 from 

line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7 

8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . 8 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13177Y Form 4952 (2012) 

Total Forms Filed = 1,953,077

1,415,632

972,265

1,928,165

1,777,341

1,447,780

1,700,809

650,296

593,661

311,222

215,920

1,740,624

725,489

1,553,819

1,017,125

1,528,907
115 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Information about Form 4952 and its instructions is at www.irs.gov/form4952.

▶ Attach to your tax return.

OMB No. 1545-0191 

2012

Attachment 

Sequence No. 51 

Name(s) shown on return Identifying number 

Part I Total Investment Interest Expense 

1 Investment interest expense paid or accrued in 2012 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2011 Form 4952, line 7 . . . . . . . . . 2 

3 Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . 3 

Part II Net Investment Income 

4 a Gross income from property held for investment (excluding any net 

gain from the disposition of property held for investment) . . . 4a 

b Qualified dividends included on line 4a . . . . . . . . . 4b 

c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . 4c 

d Net gain from the disposition of property held for investment . . 4d 

e Enter the smaller of line 4d or your net capital gain from the

disposition of property held for investment (see instructions) . 4e 

f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . 4f 

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g

h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . 4h 

5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . 5 

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . 6 

Part III Investment Interest Expense Deduction 

7 Disallowed investment interest expense to be carried forward to 2013. Subtract line 6 from 

line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7 

8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . 8 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13177Y Form 4952 (2012) 

Total Forms Filed = 1,953,077

21,644,834

31,609,213

53,254,047

163,981,802

87,516,497

76,465,305

284,923,986

261,658,370

23,265,617

3,687,645

103,418,567

15,979,912

90,128,975

32,745,930

20,508,117
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

116

Form 4972

Department of the Treasury 

Internal Revenue Service (99) 

Tax on Lump-Sum Distributions 

(From Qualified Plans of Participants Born Before January 2, 1936)

▶ Information about Form 4972 and its instructions is available at www.irs.gov/form4972.

▶ Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2012

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee 

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . .

Yes No

1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2012 distribution from your own plan . . . . . . . . . . . . . . . . . . . . 5a 

b 

 

If you are receiving this distribution as a beneficiary of a plan participant who died, did you use Form 4972 

for a previous distribution received for that participant after 1986? If “Yes,” do not use the form for this

distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

Part II Complete this part to choose the 20% capital gain election (see instructions)

6 Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . 6 

7 Multiply line 6 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . ▶ 7 

If you also choose to use Part III, go to line 8. Otherwise, include the amount from line 7 in the total on 

Form 1040, line 44, Form 1040NR, line 42, or Form 1041, Schedule G, line 1b, whichever applies.

Part III Complete this part to choose the 10-year tax option (see instructions)

8 Enter the amount from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

amount from box 2a. Multiple recipients (and recipients who elect to include NUA in taxable

income) see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . 9 

10 Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . 10 

11 Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . 11 

12 Adjusted total taxable amount. Add lines 10 and 11. If this amount is $70,000 or more, skip lines

13 through 16, enter this amount on line 17, and go to line 18 . . . . . . . . . . . . 12 

13 Multiply line 12 by 50% (.50), but do not enter more than $10,000 . . 13 

14 Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0- . . . . . . 14 

15 Multiply line 14 by 20% (.20) . . . . . . . . . . . . . . 15 

16 Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . 16 

17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Federal estate tax attributable to lump-sum distribution . . . . . . . . . . . . . . 18 

19 Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23 . . . 19 

20 Divide line 11 by line 12 and enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . . . 20 .

21 Multiply line 16 by the decimal on line 20 . . . . . . . . . . 21 

22 Subtract line 21 from line 11 . . . . . . . . . . . . . . 22 

23 Multiply line 19 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . 24 

25 Multiply line 24 by ten (10). If line 11 is zero, skip lines 26 through 28, enter this amount on 

line 29, and go to line 30 . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . 26 

27 Tax on amount on line 26. Use the Tax Rate Schedule in the 

instructions . . . . . . . . . . . . . . . . . . . . 27 

28 Multiply line 27 by ten (10) . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 25. Multiple recipients see instructions . . . . . . . . . . ▶ 29 

30 Tax on lump-sum distribution. Add lines 7 and 29. Also include this amount in the total on Form

1040, line 44, Form 1040NR, line 42, or Form 1041, Schedule G, line 1b, whichever applies . . ▶ 30 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13187U Form 4972 (2012)

Total Forms Filed = 7,695

39

7,656

*

7,656

0

7,656

7,616

*

7,656

0

7,656

7,695

* Data not shown because of the small number of sample returns on which it is based.
117 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 4972

Department of the Treasury 

Internal Revenue Service (99) 

Tax on Lump-Sum Distributions 

(From Qualified Plans of Participants Born Before January 2, 1936)

▶ Information about Form 4972 and its instructions is available at www.irs.gov/form4972.

▶ Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2012

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee 

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . .

Yes No

1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2012 distribution from your own plan . . . . . . . . . . . . . . . . . . . . 5a 

b 

 

If you are receiving this distribution as a beneficiary of a plan participant who died, did you use Form 4972 

for a previous distribution received for that participant after 1986? If “Yes,” do not use the form for this

distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

Part II Complete this part to choose the 20% capital gain election (see instructions)

6 Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . 6 

7 Multiply line 6 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . ▶ 7 

If you also choose to use Part III, go to line 8. Otherwise, include the amount from line 7 in the total on 

Form 1040, line 44, Form 1040NR, line 42, or Form 1041, Schedule G, line 1b, whichever applies.

Part III Complete this part to choose the 10-year tax option (see instructions)

8 Enter the amount from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

amount from box 2a. Multiple recipients (and recipients who elect to include NUA in taxable

income) see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . 9 

10 Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . 10 

11 Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . 11 

12 Adjusted total taxable amount. Add lines 10 and 11. If this amount is $70,000 or more, skip lines

13 through 16, enter this amount on line 17, and go to line 18 . . . . . . . . . . . . 12 

13 Multiply line 12 by 50% (.50), but do not enter more than $10,000 . . 13 

14 Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0- . . . . . . 14 

15 Multiply line 14 by 20% (.20) . . . . . . . . . . . . . . 15 

16 Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . 16 

17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Federal estate tax attributable to lump-sum distribution . . . . . . . . . . . . . . 18 

19 Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23 . . . 19 

20 Divide line 11 by line 12 and enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . . . 20 .

21 Multiply line 16 by the decimal on line 20 . . . . . . . . . . 21 

22 Subtract line 21 from line 11 . . . . . . . . . . . . . . 22 

23 Multiply line 19 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . 24 

25 Multiply line 24 by ten (10). If line 11 is zero, skip lines 26 through 28, enter this amount on 

line 29, and go to line 30 . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . 26 

27 Tax on amount on line 26. Use the Tax Rate Schedule in the 

instructions . . . . . . . . . . . . . . . . . . . . 27 

28 Multiply line 27 by ten (10) . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 25. Multiple recipients see instructions . . . . . . . . . . ▶ 29 

30 Tax on lump-sum distribution. Add lines 7 and 29. Also include this amount in the total on Form

1040, line 44, Form 1040NR, line 42, or Form 1041, Schedule G, line 1b, whichever applies . . ▶ 30 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13187U Form 4972 (2012)

Total Forms Filed = 7,695

*

117,533

*

117,232

0

117,232

29,767

*

1,057

0

10,572

11,117

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

118

Form 5329

Department of the Treasury 

Internal Revenue Service (99)

Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Form 5329 and its separate instructions is at www.irs.gov/form5329.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 29

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return ▲

Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete 

the spaces below (see instructions). If this is an amended 

return, check here ▶

Foreign country name Foreign province/state/county Foreign postal code

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 58, or 

Form 1040NR, line 56, without filing Form 5329. See the instructions for Form 1040, line 58, or for Form 1040NR, line 56.

Part I Additional Tax on Early Distributions

Complete this part if you took a taxable distribution before you reached age 591⁄2 from a qualified retirement plan (including an 

IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040 or Form 1040NR—see above). You 

may also have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for 

certain Roth IRA distributions (see instructions).

1 Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . 1 

2 Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions: . . . . . . . . . 2 

3 Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 

4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 4 

Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have 

to include 25% of that amount on line 4 instead of 10% (see instructions).

Part II Additional Tax on Certain Distributions From Education Accounts

Complete this part if you included an amount in income, on Form 1040 or Form 1040NR, line 21, from a Coverdell 

education savings account (ESA) or a qualified tuition program (QTP).

5 Distributions included in income from Coverdell ESAs and QTPs . . . . . . . . . . . . 5 

6 Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . 6 

7 Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . 7 

8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 8 

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2012 than is allowable or you had an amount on line 

17 of your 2011 Form 5329.

9 Enter your excess contributions from line 16 of your 2011 Form 5329 (see instructions). If zero, go to line 15 . 9 

10 If your traditional IRA contributions for 2012 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2012 traditional IRA distributions included in income (see instructions) . 11 

12 2012 distributions of prior year excess contributions (see instructions) . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . 14 

15 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 15 

16 Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . . 16 

17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2012 

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 . 17 

Part IV Additional Tax on Excess Contributions to Roth IRAs

Complete this part if you contributed more to your Roth IRAs for 2012 than is allowable or you had an amount on line 25 of your 2011 Form 5329.

18 Enter your excess contributions from line 24 of your 2011 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2012 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2012 distributions from your Roth IRAs (see instructions) . . . . . 20 

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . . 22 

23 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 23 

24 Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . . 24 

25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2012

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 . 25 

For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13329Q Form 5329 (2012) 

Total Forms Filed = 2,320,131

1,706,380

791,396

1,229,552

1,205,886

143,805

111,565

109,154

28,740

21,926

36,505

7,427

33,804

49,718

41,400
119 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5329

Department of the Treasury 

Internal Revenue Service (99)

Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

▶ Attach to Form 1040 or Form 1040NR. 

▶ Information about Form 5329 and its separate instructions is at www.irs.gov/form5329.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 29

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return ▲

Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete 

the spaces below (see instructions). If this is an amended 

return, check here ▶

Foreign country name Foreign province/state/county Foreign postal code

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 58, or 

Form 1040NR, line 56, without filing Form 5329. See the instructions for Form 1040, line 58, or for Form 1040NR, line 56.

Part I Additional Tax on Early Distributions

Complete this part if you took a taxable distribution before you reached age 591⁄2 from a qualified retirement plan (including an 

IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040 or Form 1040NR—see above). You 

may also have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for 

certain Roth IRA distributions (see instructions).

1 Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . 1 

2 Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions: . . . . . . . . . 2 

3 Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 

4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 4 

Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have 

to include 25% of that amount on line 4 instead of 10% (see instructions).

Part II Additional Tax on Certain Distributions From Education Accounts

Complete this part if you included an amount in income, on Form 1040 or Form 1040NR, line 21, from a Coverdell 

education savings account (ESA) or a qualified tuition program (QTP).

5 Distributions included in income from Coverdell ESAs and QTPs . . . . . . . . . . . . 5 

6 Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . 6 

7 Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . 7 

8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 8 

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2012 than is allowable or you had an amount on line 

17 of your 2011 Form 5329.

9 Enter your excess contributions from line 16 of your 2011 Form 5329 (see instructions). If zero, go to line 15 . 9 

10 If your traditional IRA contributions for 2012 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2012 traditional IRA distributions included in income (see instructions) . 11 

12 2012 distributions of prior year excess contributions (see instructions) . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . 14 

15 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 15 

16 Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . . 16 

17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2012 

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 . 17 

Part IV Additional Tax on Excess Contributions to Roth IRAs

Complete this part if you contributed more to your Roth IRAs for 2012 than is allowable or you had an amount on line 25 of your 2011 Form 5329.

18 Enter your excess contributions from line 24 of your 2011 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2012 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2012 distributions from your Roth IRAs (see instructions) . . . . . 20 

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . . 22 

23 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 23 

24 Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . . 24 

25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2012

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 . 25 

For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13329Q Form 5329 (2012) 

Total Forms Filed = 2,320,131

22,819,432

7,659,135

15,160,297

1,526,507

241,919

201,906

20,199

267,997

8,234

131,843

83,266

130,479

174,914

9,110
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

120

Form 5329 (2012) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2012 were more than is allowable or you had an amount 

on line 33 of your 2011 Form 5329.

26 Enter the excess contributions from line 32 of your 2011 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2012 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2012 distributions from your Coverdell ESAs (see instructions) . . . 28 

29 Add lines 27 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . 29 

30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- . . . . . 30 

31 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 31 

32 Total excess contributions. Add lines 30 and 31 . . . . . . . . . . . . . . . . . 32 

33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on 

December 31, 2012 (including 2012 contributions made in 2013). Include this amount on Form

1040, line 58, or Form 1040NR, line 56 . . . . . . . . . . . . . . . . . . . . 33 

Part VI Additional Tax on Excess Contributions to Archer MSAs

Complete this part if you or your employer contributed more to your Archer MSAs for 2012 than is allowable or you had an 

amount on line 41 of your 2011 Form 5329.

34 Enter the excess contributions from line 40 of your 2011 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2012 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2012 distributions from your Archer MSAs from Form 8853, line 8 . . 36 

37 Add lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0- . . . . . 38 

39 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 39 

40 Total excess contributions. Add lines 38 and 39 . . . . . . . . . . . . . . . . . 40 

41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2012 (including 2012 contributions made in 2013). Include this amount on Form

1040, line 58, or Form 1040NR, line 56 . . . . . . . . . . . . . . . . . . . . 41 

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2012 than is 

allowable or you had an amount on line 49 of your 2011 Form 5329.

42 Enter the excess contributions from line 48 of your 2011 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2012 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2012 distributions from your HSAs from Form 8889, line 16 . . . . 44 

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . 46 

47 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 47 

48 Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48 

49 Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2012 

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 49 

Part VIII Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

50 Minimum required distribution for 2012 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2012 . . . . . . . . . . . . . . . . . . . 51 

52 Subtract line 51 from line 50. If zero or less, enter -0- . . . . . . . . . . . . . . . 52 

53 Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 53 

Sign Here Only If You 

Are Filing This Form by 

Itself and Not With Your 

Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

▲

Your signature ▲Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date

Check if 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

Form 5329 (2012) 

0

0

8,378

3,803

302,743

193,262

6,601

8,612
121 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5329 (2012) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2012 were more than is allowable or you had an amount 

on line 33 of your 2011 Form 5329.

26 Enter the excess contributions from line 32 of your 2011 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2012 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2012 distributions from your Coverdell ESAs (see instructions) . . . 28 

29 Add lines 27 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . 29 

30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- . . . . . 30 

31 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 31 

32 Total excess contributions. Add lines 30 and 31 . . . . . . . . . . . . . . . . . 32 

33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on 

December 31, 2012 (including 2012 contributions made in 2013). Include this amount on Form

1040, line 58, or Form 1040NR, line 56 . . . . . . . . . . . . . . . . . . . . 33 

Part VI Additional Tax on Excess Contributions to Archer MSAs

Complete this part if you or your employer contributed more to your Archer MSAs for 2012 than is allowable or you had an 

amount on line 41 of your 2011 Form 5329.

34 Enter the excess contributions from line 40 of your 2011 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2012 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2012 distributions from your Archer MSAs from Form 8853, line 8 . . 36 

37 Add lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0- . . . . . 38 

39 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 39 

40 Total excess contributions. Add lines 38 and 39 . . . . . . . . . . . . . . . . . 40 

41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2012 (including 2012 contributions made in 2013). Include this amount on Form

1040, line 58, or Form 1040NR, line 56 . . . . . . . . . . . . . . . . . . . . 41 

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2012 than is 

allowable or you had an amount on line 49 of your 2011 Form 5329.

42 Enter the excess contributions from line 48 of your 2011 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2012 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2012 distributions from your HSAs from Form 8889, line 16 . . . . 44 

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . 46 

47 Excess contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . 47 

48 Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48 

49 Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2012 

(including 2012 contributions made in 2013). Include this amount on Form 1040, line 58, or Form 1040NR, line 56 49 

Part VIII Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

50 Minimum required distribution for 2012 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2012 . . . . . . . . . . . . . . . . . . . 51 

52 Subtract line 51 from line 50. If zero or less, enter -0- . . . . . . . . . . . . . . . 52 

53 Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 58, or Form 1040NR, line 56 53 

Sign Here Only If You 

Are Filing This Form by 

Itself and Not With Your 

Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

▲

Your signature ▲Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date

Check if 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

Form 5329 (2012) 

0

0

23,210

238

586,538

16,109

14,318

8,150
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

122

Form 5405

(Rev. December 2012)

Department of the Treasury 

Internal Revenue Service

Repayment of the First-Time 

 Homebuyer Credit 

▶ Attach to Form 1040, Form 1040NR, or Form 1040X.

▶ Information about Form 5405 and its separate instructions is at www.irs.gov/form5405.

OMB No. 1545-0074

Attachment 

Sequence No. 58

Name(s) shown on return Your social security number

Part I Disposition or Change in Use of Main Home for Which the Credit Was Claimed

1 Enter the date you disposed of, or ceased using as your main home, the home for which you claimed the credit 

(MM/DD/YYYY) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . ▶

2 If you meet the following conditions, check here . . . . . . . . . . . . . . . . . . . . . . . . . ▶

I (or my spouse if married) am, or was, a member of the uniformed services or Foreign Service, or an employee of the intelligence 

community. I sold the home, or it ceased to be my main home, in connection with Government orders for qualified official 

extended duty service. No repayment of the credit is required (see instructions). Stop here.

3 Check the box below that applies to you. See the instructions for the definition of “related person.”

a I sold (including through foreclosure) the home to a person who is not related to me and had a gain on the sale (as figured in Part 

III below). Go to Part II below.

b I sold (including through foreclosure) the home to a person who is not related to me and did not have a gain on the sale (as figured 

in Part III below). No repayment of the credit is required. Stop here.

c I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my divorce 

settlement). Go to Part II below.

d I converted the entire home to a rental or business use OR I still own the home but no longer use it as my main home. Go to Part II 

below.

e I transferred the home to my spouse (or ex-spouse as part of my divorce settlement). The full name of my ex-spouse is ▶

The responsibility for repayment of the credit is transferred to your spouse or ex-spouse. Stop here.

f My home was destroyed, condemned, or sold under threat of condemnation and I had a gain (see instructions).

g My home was destroyed, condemned, or sold under threat of condemnation and I did not have a gain (see instructions).

h The taxpayer who claimed the credit died in 2012. No repayment of the credit is required of the deceased taxpayer. If you are filing 

a joint return for 2012 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part II Repayment of the Credit 

4 Enter the amount of the credit you claimed on Form 5405 for a prior year. See instructions if you filed a joint 

return for the year you claimed the credit or you checked the box on line 3f or 3g . . . . . . . . . 4 

5 If you purchased the home in 2008, enter the amount of the credit you repaid with your 2010 and 2011 

returns. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4. If you checked the box on line 3f or 3g, see instructions. If you checked the 

box on line 3a, go to line 7. Otherwise, skip line 7 and go to line 8 . . . . . . . . . . . . 6 

7 Enter the gain on the disposition of your main home (from line 15 below) . . . . . . . . . . 7

8 Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . . 8

Next: Enter the amount from line 8 on your 2012 Form 1040, line 59b, or Form 1040NR, line 58b.

Part III Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who is not related to you (including a 

sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on what to enter on 

lines 9, 10, and 12. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and Other Dispositions of 

Assets, for information on what to enter on lines 9 and 10. 

9 Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . . . 9

10 Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) or 

expenses in getting the condemnation award . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9. This is the amount realized on the sale of the home . . . . . . . . 11

12 Adjusted basis of home sold (from line 13 of Worksheet 1 in Pub. 523) . . . . . . . . . . . 12

13 Enter the first-time homebuyer credit claimed on Form 5405 minus the amount you repaid with your 

2010 and 2011 tax returns . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Subtract line 13 from line 12. This is the adjusted basis for purposes of repaying the credit . . . . 14

15 Subtract line 14 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 15

• If line 15 is more than -0-, you have a gain. Check the box on line 3a and complete Part II. However, 

check the box on line 3f (instead of the box on line 3a) if your home was destroyed or you sold the home 

through condemnation or under threat of condemnation. Then complete Part II if you purchased the 

home in 2008 or you purchased the home in 2009 or 2010 and the event occurred in 2010. 

• If line 15 is -0- or less, check the box on line 3b of Form 5405. However, if your home was destroyed 

or you sold the home through condemnation or under threat of condemnation, check the box on line 3g 

instead. You do not have to repay the credit.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11880I Form 5405 (Rev. 12-2012)

Total Forms Filed = 237,496

117,634

97,556

112,084

10,326

177,887

35,485

25,350

35,485

37,485

37,504

38,505

38,505
123 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5405

(Rev. December 2012)

Department of the Treasury 

Internal Revenue Service

Repayment of the First-Time 

 Homebuyer Credit 

▶ Attach to Form 1040, Form 1040NR, or Form 1040X.

▶ Information about Form 5405 and its separate instructions is at www.irs.gov/form5405.

OMB No. 1545-0074

Attachment 

Sequence No. 58

Name(s) shown on return Your social security number

Part I Disposition or Change in Use of Main Home for Which the Credit Was Claimed

1 Enter the date you disposed of, or ceased using as your main home, the home for which you claimed the credit 

(MM/DD/YYYY) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . ▶

2 If you meet the following conditions, check here . . . . . . . . . . . . . . . . . . . . . . . . . ▶

I (or my spouse if married) am, or was, a member of the uniformed services or Foreign Service, or an employee of the intelligence 

community. I sold the home, or it ceased to be my main home, in connection with Government orders for qualified official 

extended duty service. No repayment of the credit is required (see instructions). Stop here.

3 Check the box below that applies to you. See the instructions for the definition of “related person.”

a I sold (including through foreclosure) the home to a person who is not related to me and had a gain on the sale (as figured in Part 

III below). Go to Part II below.

b I sold (including through foreclosure) the home to a person who is not related to me and did not have a gain on the sale (as figured 

in Part III below). No repayment of the credit is required. Stop here.

c I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my divorce 

settlement). Go to Part II below.

d I converted the entire home to a rental or business use OR I still own the home but no longer use it as my main home. Go to Part II 

below.

e I transferred the home to my spouse (or ex-spouse as part of my divorce settlement). The full name of my ex-spouse is ▶

The responsibility for repayment of the credit is transferred to your spouse or ex-spouse. Stop here.

f My home was destroyed, condemned, or sold under threat of condemnation and I had a gain (see instructions).

g My home was destroyed, condemned, or sold under threat of condemnation and I did not have a gain (see instructions).

h The taxpayer who claimed the credit died in 2012. No repayment of the credit is required of the deceased taxpayer. If you are filing 

a joint return for 2012 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part II Repayment of the Credit 

4 Enter the amount of the credit you claimed on Form 5405 for a prior year. See instructions if you filed a joint 

return for the year you claimed the credit or you checked the box on line 3f or 3g . . . . . . . . . 4 

5 If you purchased the home in 2008, enter the amount of the credit you repaid with your 2010 and 2011 

returns. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4. If you checked the box on line 3f or 3g, see instructions. If you checked the 

box on line 3a, go to line 7. Otherwise, skip line 7 and go to line 8 . . . . . . . . . . . . 6 

7 Enter the gain on the disposition of your main home (from line 15 below) . . . . . . . . . . 7

8 Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . . 8

Next: Enter the amount from line 8 on your 2012 Form 1040, line 59b, or Form 1040NR, line 58b.

Part III Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who is not related to you (including a 

sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on what to enter on 

lines 9, 10, and 12. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and Other Dispositions of 

Assets, for information on what to enter on lines 9 and 10. 

9 Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . . . 9

10 Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) or 

expenses in getting the condemnation award . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9. This is the amount realized on the sale of the home . . . . . . . . 11

12 Adjusted basis of home sold (from line 13 of Worksheet 1 in Pub. 523) . . . . . . . . . . . 12

13 Enter the first-time homebuyer credit claimed on Form 5405 minus the amount you repaid with your 

2010 and 2011 tax returns . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Subtract line 13 from line 12. This is the adjusted basis for purposes of repaying the credit . . . . 14

15 Subtract line 14 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 15

• If line 15 is more than -0-, you have a gain. Check the box on line 3a and complete Part II. However, 

check the box on line 3f (instead of the box on line 3a) if your home was destroyed or you sold the home 

through condemnation or under threat of condemnation. Then complete Part II if you purchased the 

home in 2008 or you purchased the home in 2009 or 2010 and the event occurred in 2010. 

• If line 15 is -0- or less, check the box on line 3b of Form 5405. However, if your home was destroyed 

or you sold the home through condemnation or under threat of condemnation, check the box on line 3g 

instead. You do not have to repay the credit.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11880I Form 5405 (Rev. 12-2012)

Total Forms Filed = 237,496

804,989

99,507

676,431

134,824

219,748

5,152,141

360,022

4,792,118

5,399,027

196,201

5,202,826

-410,708
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

124

Form 5695

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

▶ Information about Form 5695 and its instructions is at www.irs.gov/form5695.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2012)

Note. Skip lines 1 through 11 if you only have a credit carryforward from 2011.

1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 1

2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 2

3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 3

4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 4

5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Multiply line 5 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 6

7 a Qualified fuel cell property. Was qualified fuel cell property installed on or in connection with your 

main home located in the United States? (See instructions) . . . . . . . . . . . . ▶ 7a Yes No

Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip 

lines 7b through 11.

b Print the complete address of the main home where you installed the fuel cell property.

Number and street Unit No.

City, State, and ZIP code

8 Qualified fuel cell property costs . . . . . . . . . . . . . 8

9 Multiply line 8 by 30% (.30) . . . . . . . . . . . . . . . 9

10 Kilowatt capacity of property on line 8 above ▶ . x $1,000 10

11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . 11

12 Credit carryforward from 2011. Enter the amount, if any, from your 2011 Form 5695, line 32 . . 12

13 Add lines 6, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 14 

15 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 32 of this form; line 12 of the Line 11 

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8839, line 12; Form 8859, line 9; Form 8834, line 23; 

Form 8910, line 22; Form 8936, line 23; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR,

lines 45 through 47; line 32 of this form; line 12 of the Line 11

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8839, line 12; Form 8859, line 9; Form 8834, line 23; 

Form 8910, line 22; and Form 8936, line 23.

} 15

16 Subtract line 15 from line 14. If zero or less, enter -0- here and on line 17 . . . . . . . . . 16

17 Residential energy efficient property credit. Enter the smaller of line 13 or line 16. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 17

18 Credit carryforward to 2013. If line 17 is less than line 13, subtract 

line 17 from line 13 . . . . . . . . . . . . . . . . . 18

Part I Residential Energy Efficient Property Credit (See instructions before completing this part.)

Total Forms Filed = 2,387,414

117,391

37,340

10,430

37,658

184,859

184,859

7,139

7,139

7,139

7,138

124,360

303,714

246,456

2,338,185

264,782

104,850
125 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5695

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

▶ Information about Form 5695 and its instructions is at www.irs.gov/form5695.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2012)

Note. Skip lines 1 through 11 if you only have a credit carryforward from 2011.

1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 1

2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 2

3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 3

4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 4

5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Multiply line 5 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 6

7 a Qualified fuel cell property. Was qualified fuel cell property installed on or in connection with your 

main home located in the United States? (See instructions) . . . . . . . . . . . . ▶ 7a Yes No

Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip 

lines 7b through 11.

b Print the complete address of the main home where you installed the fuel cell property.

Number and street Unit No.

City, State, and ZIP code

8 Qualified fuel cell property costs . . . . . . . . . . . . . 8

9 Multiply line 8 by 30% (.30) . . . . . . . . . . . . . . . 9

10 Kilowatt capacity of property on line 8 above ▶ . x $1,000 10

11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . 11

12 Credit carryforward from 2011. Enter the amount, if any, from your 2011 Form 5695, line 32 . . 12

13 Add lines 6, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 14 

15 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 32 of this form; line 12 of the Line 11 

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8839, line 12; Form 8859, line 9; Form 8834, line 23; 

Form 8910, line 22; Form 8936, line 23; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR,

lines 45 through 47; line 32 of this form; line 12 of the Line 11

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8839, line 12; Form 8859, line 9; Form 8834, line 23; 

Form 8910, line 22; and Form 8936, line 23.

} 15

16 Subtract line 15 from line 14. If zero or less, enter -0- here and on line 17 . . . . . . . . . 16

17 Residential energy efficient property credit. Enter the smaller of line 13 or line 16. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 17

18 Credit carryforward to 2013. If line 17 is less than line 13, subtract 

line 17 from line 13 . . . . . . . . . . . . . . . . . 18

Part I Residential Energy Efficient Property Credit (See instructions before completing this part.)

Total Forms Filed = 2,387,414

1,855,168

165,365

31,549

695,317

2,747,399

824,228

28,274

8,483

2,806,583

8,459

351,398

1,184,086

235,418

38,452,017

817,502

366,584
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

126

Form 5695 (2012) Page 2 

Part II Nonbusiness Energy Property Credit

19a Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 19a Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do not complete Part II.

b Print the complete address of the main home where you made the qualifying improvements.

Caution: You can only have one main home at a time.

Number and street Unit No.

City, State, and ZIP code

c Were any of these improvements related to the construction of this main home? . . . . . ▶ 19c Yes No

Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for qualifying 

improvements that were not related to the construction of the home. Do not include expenses related to the 

construction of your main home, even if the improvements were made after you moved into the home.

20 Lifetime limitation. Amounts claimed in 2006, 2007, 2009, 2010, and 

2011. 

a Amount, if any, from line 12 of your 2006 Form 5695 . . . . . . . 20a

b Amount, if any, from line 15 of your 2007 Form 5695 . . . . . . . 20b

c Amount, if any, from line 11 of your 2009 Form 5695 . . . . . . . 20c

d Amount, if any, from line 11 of your 2010 Form 5695 . . . . . . . 20d

e Amount, if any, from line 14 of your 2011 Form 5695 . . . . . . . 20e

f Add lines 20a through 20e. If $500 or more, stop; you cannot take the nonbusiness energy property credit 20f 

21 Qualified energy efficiency improvements (original use must begin with you and the component must 

reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a Insulation material or system specifically and primarily designed to reduce heat loss or gain of 

your home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . 21a

b Exterior doors that meet or exceed the Energy Star program requirements . . . . . . . . 21b

c Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has

appropriate pigmented coatings or cooling granules which are specifically and primarily designed 

to reduce the heat gain of your home . . . . . . . . . . . . . . . . . . . . 21c

d Exterior windows and skylights that meet or exceed the Energy Star 

program requirements . . . . . . . . . . . . . . . . . 21d

e Maximum amount of cost on which the credit can be figured . . . . . 21e

f If you claimed window expenses on your Form 5695 for 2006, 2007, 2009, 

2010, or 2011, enter the amount from the Window Expense Worksheet (see 

instructions); otherwise enter -0- . . . . . . . . . . . . . . 21f

g Subtract line 21f from line 21e. If zero or less, enter -0- . . . . . . . 21g

h Enter the smaller of line 21d or line 21g . . . . . . . . . . . . . . . . . . . . . 21h

22 Add lines 21a, 21b, 21c, and 21h . . . . . . . . . . . . . . . . . . . . . . 22

23 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23

24 Residential energy property costs (must be placed in service by you; include labor costs for onsite 

preparation, assembly, and original installation) (see instructions).

a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . 24a

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . 24b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more than $50 . 24c

25 Add lines 24a through 24c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Add lines 23 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 27

28 Enter the amount, if any, from line 20f . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, stop; you cannot take the nonbusiness energy property credit . 29

30 Enter the smaller of line 26 or line 29 . . . . . . . . . . . . . . . . . . . . . 30

31 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see instructions) . 31

32 Nonbusiness energy property credit. Enter the smaller of line 30 or line 31. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 32

Form 5695 (2012)

10,592

10,441

75,301

180,152

296,962

491,413

579,490

500,394

207,130

619,882

151,984

2,277,802

603,700

1,404,372

1,404,372

344,659

487,885

91,010

810,983

2,005,288

2,111,177

2,001,151

1,995,156
127 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5695 (2012) Page 2 

Part II Nonbusiness Energy Property Credit

19a Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 19a Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do not complete Part II.

b Print the complete address of the main home where you made the qualifying improvements.

Caution: You can only have one main home at a time.

Number and street Unit No.

City, State, and ZIP code

c Were any of these improvements related to the construction of this main home? . . . . . ▶ 19c Yes No

Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for qualifying 

improvements that were not related to the construction of the home. Do not include expenses related to the 

construction of your main home, even if the improvements were made after you moved into the home.

20 Lifetime limitation. Amounts claimed in 2006, 2007, 2009, 2010, and 

2011. 

a Amount, if any, from line 12 of your 2006 Form 5695 . . . . . . . 20a

b Amount, if any, from line 15 of your 2007 Form 5695 . . . . . . . 20b

c Amount, if any, from line 11 of your 2009 Form 5695 . . . . . . . 20c

d Amount, if any, from line 11 of your 2010 Form 5695 . . . . . . . 20d

e Amount, if any, from line 14 of your 2011 Form 5695 . . . . . . . 20e

f Add lines 20a through 20e. If $500 or more, stop; you cannot take the nonbusiness energy property credit 20f 

21 Qualified energy efficiency improvements (original use must begin with you and the component must 

reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a Insulation material or system specifically and primarily designed to reduce heat loss or gain of 

your home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . 21a

b Exterior doors that meet or exceed the Energy Star program requirements . . . . . . . . 21b

c Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has

appropriate pigmented coatings or cooling granules which are specifically and primarily designed 

to reduce the heat gain of your home . . . . . . . . . . . . . . . . . . . . 21c

d Exterior windows and skylights that meet or exceed the Energy Star 

program requirements . . . . . . . . . . . . . . . . . 21d

e Maximum amount of cost on which the credit can be figured . . . . . 21e

f If you claimed window expenses on your Form 5695 for 2006, 2007, 2009, 

2010, or 2011, enter the amount from the Window Expense Worksheet (see 

instructions); otherwise enter -0- . . . . . . . . . . . . . . 21f

g Subtract line 21f from line 21e. If zero or less, enter -0- . . . . . . . 21g

h Enter the smaller of line 21d or line 21g . . . . . . . . . . . . . . . . . . . . . 21h

22 Add lines 21a, 21b, 21c, and 21h . . . . . . . . . . . . . . . . . . . . . . 22

23 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23

24 Residential energy property costs (must be placed in service by you; include labor costs for onsite 

preparation, assembly, and original installation) (see instructions).

a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . 24a

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . 24b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more than $50 . 24c

25 Add lines 24a through 24c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Add lines 23 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 27

28 Enter the amount, if any, from line 20f . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, stop; you cannot take the nonbusiness energy property credit . 29

30 Enter the smaller of line 26 or line 29 . . . . . . . . . . . . . . . . . . . . . 30

31 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see instructions) . 31

32 Nonbusiness energy property credit. Enter the smaller of line 30 or line 31. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 32

Form 5695 (2012)

2,436

4,224

37,052

80,130

58,293

182,135

1,046,424

718,649

1,126,319

2,312,453

593,074

4,490,951

881,820

3,740,104

374,074

108,936

93,488

8,168

176,771

570,926

981,484

452,891

449,058
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

128

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

▶ Information about Form 5884 and its instructions is at www.irs.gov/form5884.

OMB No. 1545-0219

2012

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid 

or incurred during the tax year, and multiply by the percentage shown, for services of 

employees who are certified as members of a targeted group.

a Qualified first-year wages of employees who worked 

for you at least 120 hours but fewer than 400 hours . $ × 25% (.25) 1a

b Qualified first-year wages of employees who worked 

for you at least 400 hours . . . . . . . . . . $ × 40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . $ × 50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to 

salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and 

trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others, stop here 

and report this amount on Form 3800, line 4b . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on 

Form 3800, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2012) 

Total Forms Filed = 30,177

441

980

1,141

69

29,092

30,172
129 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

▶ Information about Form 5884 and its instructions is at www.irs.gov/form5884.

OMB No. 1545-0219

2012

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid 

or incurred during the tax year, and multiply by the percentage shown, for services of 

employees who are certified as members of a targeted group.

a Qualified first-year wages of employees who worked 

for you at least 120 hours but fewer than 400 hours . $ × 25% (.25) 1a

b Qualified first-year wages of employees who worked 

for you at least 400 hours . . . . . . . . . . $ × 40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . $ × 50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to 

salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and 

trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others, stop here 

and report this amount on Form 3800, line 4b . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on 

Form 3800, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2012) 

Total Forms Filed = 30,177

1,368

10,354

12,395

673

167,786

180,182
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

130

Form 5884-B

(December 2010)

Department of the Treasury 

Internal Revenue Service

New Hire Retention Credit

▶ Attach to your tax return. 

▶ Use Part II to list additional retained workers.

OMB No. 1545-2202

Attachment 

Sequence No. 65

Name(s) shown on return Identifying number

A credit of up to $1,000 is allowed for each retained worker. A retained worker generally is a qualified employee (see instructions) 

whose first 52 consecutive weeks of employment ended in the current tax year. However, the worker's wages (as defined for income 

tax withholding purposes) for the second 26 consecutive weeks must equal at least 80% of the worker's wages for the first 26 

consecutive weeks.

Part I New Hire Retention Credit for Retained Workers

Use a separate column for each retained worker. 

If you need more columns, use Part II and include 

the totals on line 10.

(a) 

Retained 

Worker 

No. 1 

(b) 

Retained 

Worker 

No. 2 

 

(c) 

Retained 

Worker 

No. 3 

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement . . . . 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

10 Add columns (a) through (c) on line 9 above and columns (a) through (c) on lines 9 of any attached 

Parts II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Enter the total number of retained workers for whom you are receiving a 

credit on line 10 (see instructions) . . . . . . . . . . . . . 11

12 New hire retention credit from partnerships and S corporations (see instructions) . . . . . . 12

13 Current year credit. Add lines 10 and 12. Partnerships and S corporations, report this amount on

Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line 1aa of the

2010 Form 3800) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 55035V Form 5884-B (12-2010)

Total Forms Filed = 99

96

99
131 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 5884-B

(December 2010)

Department of the Treasury 

Internal Revenue Service

New Hire Retention Credit

▶ Attach to your tax return. 

▶ Use Part II to list additional retained workers.

OMB No. 1545-2202

Attachment 

Sequence No. 65

Name(s) shown on return Identifying number

A credit of up to $1,000 is allowed for each retained worker. A retained worker generally is a qualified employee (see instructions) 

whose first 52 consecutive weeks of employment ended in the current tax year. However, the worker's wages (as defined for income 

tax withholding purposes) for the second 26 consecutive weeks must equal at least 80% of the worker's wages for the first 26 

consecutive weeks.

Part I New Hire Retention Credit for Retained Workers

Use a separate column for each retained worker. 

If you need more columns, use Part II and include 

the totals on line 10.

(a) 

Retained 

Worker 

No. 1 

(b) 

Retained 

Worker 

No. 2 

 

(c) 

Retained 

Worker 

No. 3 

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement . . . . 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

10 Add columns (a) through (c) on line 9 above and columns (a) through (c) on lines 9 of any attached 

Parts II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Enter the total number of retained workers for whom you are receiving a 

credit on line 10 (see instructions) . . . . . . . . . . . . . 11

12 New hire retention credit from partnerships and S corporations (see instructions) . . . . . . 12

13 Current year credit. Add lines 10 and 12. Partnerships and S corporations, report this amount on

Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line 1aa of the

2010 Form 3800) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 55035V Form 5884-B (12-2010)

Total Forms Filed = 99

96

227
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

132

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

▶ Information about Form 6251 and its separate instructions is at www.irs.gov/form6251.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, 

enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 

38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27. . . . . . . . . . . . . . 5 

6 Skip this line. It is reserved for future use . . . . . . . . . . . . . . . . . . . . . 6 

7 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . 7 ( )

8 Investment interest expense (difference between regular tax and AMT). . . . . . . . . . . . 8

9 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 9

10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . 10 

11 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . 12

13 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . 13

14 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . 14 

15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . 15

16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . 16 

17 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . 17

18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . 18 

19 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . 19

20 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . 20

21 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . 21 

22 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . 22

23 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 23

24 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . 24

25 Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . 25 ( )

26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . 27 

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately, see 

instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 

33, and 35, and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. } • If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as 

refigured for the AMT, if necessary), complete Part III on the back and enter the amount from line 54 here. . . . 31 

• All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), 

multiply line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately) from the result. 

32 Alternative minimum tax foreign tax credit (see instructions) . . . . . . . . . . . . . . . 32

33 Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . 33

34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 

1040, line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be 

refigured without using Schedule J (see instructions) . . . . . . . . . . . . . . . . . 34

35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . 35

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13600G Form 6251 (2012) 

Total Forms Filed = 10,036,131

10,029,952

967,448

7,445,460

99,734

1,912,033

2,873,626

201,998

37,082

295,606

141,440

1,128,396

8,820

16,204

198,571

431

565,631

1,811,637

1,497,731

406,934

762

4,447

13,745

1,773

*

4,277

218,063

10,030,499

8,991,831

6,971,700

6,833,076

2,300,818

6,787,668

8,867,280

4,223,737

* Data not shown because of the small number of sample returns on which it is based.
133 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

▶ Information about Form 6251 and its separate instructions is at www.irs.gov/form6251.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, 

enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 

38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27. . . . . . . . . . . . . . 5 

6 Skip this line. It is reserved for future use . . . . . . . . . . . . . . . . . . . . . 6 

7 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . 7 ( )

8 Investment interest expense (difference between regular tax and AMT). . . . . . . . . . . . 8

9 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 9

10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . 10 

11 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . 12

13 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . 13

14 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . 14 

15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . 15

16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . 16 

17 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . 17

18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . 18 

19 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . 19

20 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . 20

21 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . 21 

22 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . 22

23 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 23

24 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . 24

25 Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . 25 ( )

26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . 27 

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately, see 

instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 

33, and 35, and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. } • If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as 

refigured for the AMT, if necessary), complete Part III on the back and enter the amount from line 54 here. . . . 31 

• All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), 

multiply line 30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately) from the result. 

32 Alternative minimum tax foreign tax credit (see instructions) . . . . . . . . . . . . . . . 32

33 Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . 33

34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 

1040, line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be 

refigured without using Schedule J (see instructions) . . . . . . . . . . . . . . . . . 34

35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . 35

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13600G Form 6251 (2012) 

Total Forms Filed = 10,036,131

2,378,336,015

1,972,403

209,172,683

541,693

30,284,487

9,308,764

-323,994

525,021

90,327,043

19,887,463

1,254,938

115,112

1,606,971

1,492,456

1,250

-3,818,467

-1,372,959

1,007,297

-502,643

7,171

65,014

146,621

-97,290

*

352,857

352,239

2,683,216,957

505,568,677

2,306,186,249

550,268,191

16,931,040

533,366,100

534,046,147

32,769,861

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

134

Form 6251 (2012) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from 

line 3 of the worksheet in the instructions for line 31 . . . . . . . . . . . . . . . . . 36

37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 

13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 

1040), whichever applies (as refigured for the AMT, if necessary) (see 

instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the 

amount to enter . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the 

AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, 

see instructions for the amount to enter . . . . . . . . . . . . 38 

39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and 

enter the smaller of that result or the amount from line 10 of the Schedule D 

Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 

2555 or 2555-EZ, see instructions for the amount to enter . . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 41

42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, 

multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . ▶ 42 

43 Enter: 

• $70,700 if married filing jointly or qualifying widow(er),

• $35,350 if single or married filing separately, or 

• $47,350 if head of household. } . . . . . . . 43

44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 

14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 

1040), whichever applies (as figured for the regular tax). If you did not 

complete either worksheet for the regular tax, enter -0- . . . . . . . 44

45 Subtract line 44 from line 43. If zero or less, enter -0- . . . . . . . . 45 

46 Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . 46 

47 Enter the smaller of line 45 or line 46 . . . . . . . . . . . . . 47

48 Subtract line 47 from line 46 . . . . . . . . . . . . . . . . 48 

49 Multiply line 48 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 49

If line 38 is zero or blank, skip lines 50 and 51 and go to line 52. Otherwise, go to line 50. 

50 Subtract line 46 from line 40 . . . . . . . . . . . . . . . . 50 

51 Multiply line 50 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 51 

52 Add lines 42, 49, and 51 . . . . . . . . . . . . . . . . . . . . . . . . . . 52

53 If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26). 

Otherwise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result 53

54 Enter the smaller of line 52 or line 53 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not 

enter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 . . 54 

Form 6251 (2012) 

4,733,349

291,370

4,714,177

4,179,701

4,113,858

224,594

4,463,828
135 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 6251 (2012) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from 

line 3 of the worksheet in the instructions for line 31 . . . . . . . . . . . . . . . . . 36

37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 

13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 

1040), whichever applies (as refigured for the AMT, if necessary) (see 

instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the 

amount to enter . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the 

AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, 

see instructions for the amount to enter . . . . . . . . . . . . 38 

39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and 

enter the smaller of that result or the amount from line 10 of the Schedule D 

Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 

2555 or 2555-EZ, see instructions for the amount to enter . . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 41

42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, 

multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . ▶ 42 

43 Enter: 

• $70,700 if married filing jointly or qualifying widow(er),

• $35,350 if single or married filing separately, or 

• $47,350 if head of household. } . . . . . . . 43

44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 

14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 

1040), whichever applies (as figured for the regular tax). If you did not 

complete either worksheet for the regular tax, enter -0- . . . . . . . 44

45 Subtract line 44 from line 43. If zero or less, enter -0- . . . . . . . . 45 

46 Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . 46 

47 Enter the smaller of line 45 or line 46 . . . . . . . . . . . . . 47

48 Subtract line 47 from line 46 . . . . . . . . . . . . . . . . 48 

49 Multiply line 48 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 49

If line 38 is zero or blank, skip lines 50 and 51 and go to line 52. Otherwise, go to line 50. 

50 Subtract line 46 from line 40 . . . . . . . . . . . . . . . . 50 

51 Multiply line 50 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 51 

52 Add lines 42, 49, and 51 . . . . . . . . . . . . . . . . . . . . . . . . . . 52

53 If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26). 

Otherwise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result 53

54 Enter the smaller of line 52 or line 53 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not 

enter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 . . 54 

Form 6251 (2012) 

643,347,822

13,213,562

656,507,418

356,356,885

88,269,666

2,320,876

526,074,446
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

136

Form 6252

Department of the Treasury 

Internal Revenue Service

Installment Sale Income

▶ Attach to your tax return.

▶ Use a separate form for each sale or other disposition of property on the installment method.

▶ Instructions and more are at www.IRS.gov/form6252.

OMB No. 1545-0228

2012

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property ▶ 

2 a Date acquired (mm/dd/yyyy) ▶ b Date sold (mm/dd/yyyy) ▶

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest, whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded 

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . ▶

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the IRS that tax avoidance was not a principal purpose for either of the

dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2012 tax year (see instructions) . . . . . . . . 33

 34 Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . 34

 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . . 35

 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . 36

 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions). . . 37

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13601R Form 6252 (2012)

Total Forms Filed = 641,959

89,655

80,845

89,291

88,983

2,084

88,249

590,961

591,309

555,901

1,778

583,370

583,561

*

*

*

*

*

*

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
137 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 6252

Department of the Treasury 

Internal Revenue Service

Installment Sale Income

▶ Attach to your tax return.

▶ Use a separate form for each sale or other disposition of property on the installment method.

▶ Instructions and more are at www.IRS.gov/form6252.

OMB No. 1545-0228

2012

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property ▶ 

2 a Date acquired (mm/dd/yyyy) ▶ b Date sold (mm/dd/yyyy) ▶

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest, whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded 

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . ▶

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the IRS that tax avoidance was not a principal purpose for either of the

dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2012 tax year (see instructions) . . . . . . . . 33

 34 Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . 34

 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . . 35

 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . 36

 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions). . . 37

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13601R Form 6252 (2012)

Total Forms Filed = 641,959

37,193,275

11,299,478

25,893,796

25,727,671

1,005,402

36,529,342

48,896,012

49,901,414

117,348,950

68,761

27,320,761

27,389,522

*

*

*

*

*

*

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

138

Form 6781

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

▶ Information about Form 6781 and its instructions is at www.irs.gov/form6781.

▶ Attach to your tax return. 

OMB No. 1545-0644 

2012

Attachment 

Sequence No. 82

Name(s) shown on tax return Identifying number 

Check all applicable boxes (see instructions). A Mixed straddle election 

B Straddle-by-straddle identification election 

C Mixed straddle account election 

D Net section 1256 contracts loss election 

Part I Section 1256 Contracts Marked to Market 

(a) Identification of account (b) (Loss) (c) Gain 

1 

2 Add the amounts on line 1 in columns (b) and (c) . . . . . . . . . . . . 2 ( ) 

3 Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . . . . . . 3 

4 Form 1099-B adjustments. See instructions and attach statement . . . . . . . . . . . . . . 4 

5 Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions. 

6 If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be 

carried back. Enter the loss as a positive number . . . . . . . . . . . . . . . . . . 6 

7 Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 9 

Part II Gains and Losses From Straddles. Attach a separate statement listing each straddle and its components. 

Section A—Losses From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or 

other basis 

plus 

expense of 

sale 

(f) Loss. 

If column (e) 

is more than 

(d), enter 

difference. 

Otherwise, 

enter -0-

(g) 

Unrecognized 

gain on 

offsetting 

positions 

(h) Recognized loss. 

If column (f) is more 

than (g), enter 

difference. 

Otherwise, enter -0-

10 

11 a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13 a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13715G Form 6781 (2012) 

Total Forms Filed = 604,082

600,821

2,917

599,885

1,475

582,677

598,941

598,938

1,977

262

1,520

1,388
139 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 6781

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

▶ Information about Form 6781 and its instructions is at www.irs.gov/form6781.

▶ Attach to your tax return. 

OMB No. 1545-0644 

2012

Attachment 

Sequence No. 82

Name(s) shown on tax return Identifying number 

Check all applicable boxes (see instructions). A Mixed straddle election 

B Straddle-by-straddle identification election 

C Mixed straddle account election 

D Net section 1256 contracts loss election 

Part I Section 1256 Contracts Marked to Market 

(a) Identification of account (b) (Loss) (c) Gain 

1 

2 Add the amounts on line 1 in columns (b) and (c) . . . . . . . . . . . . 2 ( ) 

3 Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . . . . . . 3 

4 Form 1099-B adjustments. See instructions and attach statement . . . . . . . . . . . . . . 4 

5 Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions. 

6 If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be 

carried back. Enter the loss as a positive number . . . . . . . . . . . . . . . . . . 6 

7 Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 9 

Part II Gains and Losses From Straddles. Attach a separate statement listing each straddle and its components. 

Section A—Losses From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or 

other basis 

plus 

expense of 

sale 

(f) Loss. 

If column (e) 

is more than 

(d), enter 

difference. 

Otherwise, 

enter -0-

(g) 

Unrecognized 

gain on 

offsetting 

positions 

(h) Recognized loss. 

If column (f) is more 

than (g), enter 

difference. 

Otherwise, enter -0-

10 

11 a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13 a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13715G Form 6781 (2012) 

Total Forms Filed = 604,082

4,417,092

-12,869

4,404,223

45,888

1,780,049

4,450,111

2,670,063

18,986

16,369

446,390

407,044
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

140

Form 8283 

(Rev. December 2012)

Department of the Treasury 

Internal Revenue Service 

Noncash Charitable Contributions

▶ Attach to your tax return if you claimed a total deduction 

of over $500 for all contributed property.

▶ Information about Form 8283 and its separate instructions is at www.irs.gov/form8283.

OMB No. 1545-0908

Attachment 

Sequence No. 155

Name(s) shown on your income tax return Identifying number 

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions. 

Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities—List in this section only 

items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain 

publicly traded securities even if the deduction is more than $5,000 (see instructions). 

Part I Information on Donated Property—If you need more space, attach a statement. 

1 (a) Name and address of the 

donee organization

(b) If donated property is a vehicle (see instructions), 

check the box. Also enter the vehicle identification 

number (unless Form 1098-C is attached)

(c) Description of donated property 

(For a donated vehicle, enter the year, make, model, 

condition, and mileage, 

unless Form 1098-C is attached.) 

A 

B 

C 

D 

E 

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g). 

(d) Date of the 

contribution 

(e) Date acquired 

by donor (mo., yr.) 

(f) How acquired 

by donor 

(g) Donor’s cost 

or adjusted basis 

(h) Fair market value 

(see instructions) 

(i) Method used to determine 

the fair market value 

A 

B 

C 

D 

E 

Part II Partial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an 

entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a 

contribution listed in Part I; also attach the required statement (see instructions). 

2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest ▶

If Part II applies to more than one property, attach a separate statement. 

b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year ▶

(2) For any prior tax years ▶

c Name and address of each organization to which any such contribution was made in a prior year (complete only if different 

from the donee organization above): 

Name of charitable organization (donee)

Address (number, street, and room or suite no.) 

City or town, state, and ZIP code 

d For tangible property, enter the place where the property is located or kept ▶

e Name of any person, other than the donee organization, having actual possession of the property ▶

3a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated 

property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No 

b Did you give to anyone (other than the donee organization or another organization participating with the donee 

organization in cooperative fundraising) the right to the income from the donated property or to the possession of 

the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to 

designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . .

c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62299J Form 8283 (Rev. 12-2012) 

Total Forms Filed = 7,487,063

4,080,183 7,434,791
141 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8283 

(Rev. December 2012)

Department of the Treasury 

Internal Revenue Service 

Noncash Charitable Contributions

▶ Attach to your tax return if you claimed a total deduction 

of over $500 for all contributed property.

▶ Information about Form 8283 and its separate instructions is at www.irs.gov/form8283.

OMB No. 1545-0908

Attachment 

Sequence No. 155

Name(s) shown on your income tax return Identifying number 

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions. 

Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities—List in this section only 

items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain 

publicly traded securities even if the deduction is more than $5,000 (see instructions). 

Part I Information on Donated Property—If you need more space, attach a statement. 

1 (a) Name and address of the 

donee organization

(b) If donated property is a vehicle (see instructions), 

check the box. Also enter the vehicle identification 

number (unless Form 1098-C is attached)

(c) Description of donated property 

(For a donated vehicle, enter the year, make, model, 

condition, and mileage, 

unless Form 1098-C is attached.) 

A 

B 

C 

D 

E 

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g). 

(d) Date of the 

contribution 

(e) Date acquired 

by donor (mo., yr.) 

(f) How acquired 

by donor 

(g) Donor’s cost 

or adjusted basis 

(h) Fair market value 

(see instructions) 

(i) Method used to determine 

the fair market value 

A 

B 

C 

D 

E 

Part II Partial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an 

entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a 

contribution listed in Part I; also attach the required statement (see instructions). 

2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest ▶

If Part II applies to more than one property, attach a separate statement. 

b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year ▶

(2) For any prior tax years ▶

c Name and address of each organization to which any such contribution was made in a prior year (complete only if different 

from the donee organization above): 

Name of charitable organization (donee)

Address (number, street, and room or suite no.) 

City or town, state, and ZIP code 

d For tangible property, enter the place where the property is located or kept ▶

e Name of any person, other than the donee organization, having actual possession of the property ▶

3a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated 

property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No 

b Did you give to anyone (other than the donee organization or another organization participating with the donee 

organization in cooperative fundraising) the right to the income from the donated property or to the possession of 

the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to 

designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . .

c Is there a restriction limiting the donated property for a particular use? . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62299J Form 8283 (Rev. 12-2012) 

Total Forms Filed = 7,487,063

35,493,329 34,924,128
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

142

Form 8283 (Rev. 12-2012) Page 2 

Name(s) shown on your income tax return Identifying number 

Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities)—List in this section only items (or groups of similar

items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded 

securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions). 

Part I Information on Donated Property—To be completed by the taxpayer and/or the appraiser. 

4 Check the box that describes the type of property donated: 

a Art* (contribution of $20,000 or more) b Qualified Conservation Contribution c Equipment 

d Art* (contribution of less than $20,000) e Other Real Estate f Securities 

g Collectibles** h Intellectual Property i Vehicles

j Other 

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects. 

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above. 

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions. 

5 (a) Description of donated property (if you need 

more space, attach a separate statement) 

(b) If tangible property was donated, give a brief summary of the overall 

physical condition of the property at the time of the gift 

(c) Appraised fair 

market value 

A 

B 

C 

D 

(d) Date acquired 

by donor (mo., yr.) (e) How acquired by donor (f) Donor’s cost or adjusted basis 

(g) For bargain sales, enter 

amount received 

See instructions

 (h) Amount claimed as a deduction (i) Average trading price of securities 

A 

B 

C 

D 

Part II Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having

a value of $500 or less. See instructions. 

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 

(per item). Enter identifying letter from Part I and describe the specific item. See instructions. ▶

Signature of taxpayer (donor) ▶ Date ▶

Part III Declaration of Appraiser 

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or 

married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my 

appraisals during my tax year for other persons. 

Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type 

of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or 

fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and 

abetting the understatement of tax liability). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my 

appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not 

been barred from presenting evidence or testimony by the Office of Professional Responsibility. 

Sign 

Here Signature ▶ Title ▶ Date ▶

Business address (including room or suite no.) Identifying number 

City or town, state, and ZIP code 

Part IV Donee Acknowledgment—To be completed by the charitable organization. 

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described 

in Section B, Part I, above on the following date ▶

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any 

portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that 

form. This acknowledgment does not represent agreement with the claimed fair market value. 

Does the organization intend to use the property for an unrelated use? . . . . . . . . . . . . . . . ▶ Yes No

Name of charitable organization (donee) Employer identification number 

Address (number, street, and room or suite no.) City or town, state, and ZIP code 

Authorized signature Title Date 

Form 8283 (Rev. 12-2012) 

94,729

76,913 4,086 67,538 4,980
143 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8283 (Rev. 12-2012) Page 2 

Name(s) shown on your income tax return Identifying number 

Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities)—List in this section only items (or groups of similar

items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded 

securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions). 

Part I Information on Donated Property—To be completed by the taxpayer and/or the appraiser. 

4 Check the box that describes the type of property donated: 

a Art* (contribution of $20,000 or more) b Qualified Conservation Contribution c Equipment 

d Art* (contribution of less than $20,000) e Other Real Estate f Securities 

g Collectibles** h Intellectual Property i Vehicles

j Other 

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects. 

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above. 

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions. 

5 (a) Description of donated property (if you need 

more space, attach a separate statement) 

(b) If tangible property was donated, give a brief summary of the overall 

physical condition of the property at the time of the gift 

(c) Appraised fair 

market value 

A 

B 

C 

D 

(d) Date acquired 

by donor (mo., yr.) (e) How acquired by donor (f) Donor’s cost or adjusted basis 

(g) For bargain sales, enter 

amount received 

See instructions

 (h) Amount claimed as a deduction (i) Average trading price of securities 

A 

B 

C 

D 

Part II Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having

a value of $500 or less. See instructions. 

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 

(per item). Enter identifying letter from Part I and describe the specific item. See instructions. ▶

Signature of taxpayer (donor) ▶ Date ▶

Part III Declaration of Appraiser 

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or 

married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my 

appraisals during my tax year for other persons. 

Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type 

of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or 

fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and 

abetting the understatement of tax liability). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my 

appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not 

been barred from presenting evidence or testimony by the Office of Professional Responsibility. 

Sign 

Here Signature ▶ Title ▶ Date ▶

Business address (including room or suite no.) Identifying number 

City or town, state, and ZIP code 

Part IV Donee Acknowledgment—To be completed by the charitable organization. 

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described 

in Section B, Part I, above on the following date ▶

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any 

portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that 

form. This acknowledgment does not represent agreement with the claimed fair market value. 

Does the organization intend to use the property for an unrelated use? . . . . . . . . . . . . . . . ▶ Yes No

Name of charitable organization (donee) Employer identification number 

Address (number, street, and room or suite no.) City or town, state, and ZIP code 

Authorized signature Title Date 

Form 8283 (Rev. 12-2012) 

15,213,087

7,295,103 1,959,522 3,691,890 203,112
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

144

Form 8396

Department of the Treasury 

Internal Revenue Service (99)

Mortgage Interest Credit

(For Holders of Qualified Mortgage Credit Certificates Issued by 

State or Local Governmental Units or Agencies) 

▶ Information about Form 8396 and its instructions is at www.irs.gov/form8396.

▶ Attach to Form 1040 or 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 138

Name(s) shown on your tax return Your social security number 

Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return. 

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date 

Before you begin Part I, figure the amounts of any of the following credits you are claiming: Credit for the elderly or the disabled, 

alternative motor vehicle credit, qualified plug-in electric vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part I Current Year Mortgage Interest Credit 

1 Interest paid on the certified indebtedness amount. If someone else (other than your spouse if 

filing jointly) also held an interest in the home, enter only your share of the interest paid . . . 1 

2 Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the 

interest rate on your home mortgage . . . . . . . . . . . . . . . . . . . . 2 % 

3 If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced 

your mortgage and received a reissued certificate, see the instructions for the amount to enter . 3 

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

4 Enter any 2009 credit carryforward from line 16 of your 2011 Form 8396 . . . . . . . . 4 

5 Enter any 2010 credit carryforward from line 14 of your 2011 Form 8396 . . . . . . . . 5 

6 Enter any 2011 credit carryforward from line 17 of your 2011 Form 8396 . . . . . . . . 6 

7 Add lines 3 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Current year mortgage interest credit. Enter the smaller of line 7 or line 8. Also include this 

amount in the total on Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and 

enter “8396” in the space next to that box . . . . . . . . . . . . . . . . . . . 9 

Part II Mortgage Interest Credit Carryforward to 2013. (Complete only if line 9 is less than line 7.) 

10 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from line 7. . . . . . . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . 12 

13 Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 13 

14 2011 credit carryforward to 2013. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2010 credit carryforward to 2013. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2012 credit carryforward to 2013. Subtract line 9 from line 3. If zero or less, enter -0- . . . 17 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 62502X Form 8396 (2012) 

Total Forms Filed = 51,746

50,747

*

6,098

8,118

51,746

46,653

46,653

* Data not shown because of the small number of sample returns on which it is based.
145 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8396

Department of the Treasury 

Internal Revenue Service (99)

Mortgage Interest Credit

(For Holders of Qualified Mortgage Credit Certificates Issued by 

State or Local Governmental Units or Agencies) 

▶ Information about Form 8396 and its instructions is at www.irs.gov/form8396.

▶ Attach to Form 1040 or 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 138

Name(s) shown on your tax return Your social security number 

Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return. 

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date 

Before you begin Part I, figure the amounts of any of the following credits you are claiming: Credit for the elderly or the disabled, 

alternative motor vehicle credit, qualified plug-in electric vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part I Current Year Mortgage Interest Credit 

1 Interest paid on the certified indebtedness amount. If someone else (other than your spouse if 

filing jointly) also held an interest in the home, enter only your share of the interest paid . . . 1 

2 Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the 

interest rate on your home mortgage . . . . . . . . . . . . . . . . . . . . 2 % 

3 If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced 

your mortgage and received a reissued certificate, see the instructions for the amount to enter . 3 

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

4 Enter any 2009 credit carryforward from line 16 of your 2011 Form 8396 . . . . . . . . 4 

5 Enter any 2010 credit carryforward from line 14 of your 2011 Form 8396 . . . . . . . . 5 

6 Enter any 2011 credit carryforward from line 17 of your 2011 Form 8396 . . . . . . . . 6 

7 Add lines 3 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Current year mortgage interest credit. Enter the smaller of line 7 or line 8. Also include this 

amount in the total on Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and 

enter “8396” in the space next to that box . . . . . . . . . . . . . . . . . . . 9 

Part II Mortgage Interest Credit Carryforward to 2013. (Complete only if line 9 is less than line 7.) 

10 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from line 7. . . . . . . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . 12 

13 Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 13 

14 2011 credit carryforward to 2013. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2010 credit carryforward to 2013. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2012 credit carryforward to 2013. Subtract line 9 from line 3. If zero or less, enter -0- . . . 17 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 62502X Form 8396 (2012) 

Total Forms Filed = 51,746

102,200

*

17,947

9,409

131,549

229,949

65,306

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

146

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1041.

▶ Information about Form 8582 and its instructions is available at www.irs.gov/form8582.

OMB No. 1545-1008

2012

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2012 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities in the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

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

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with

your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 

2b, or 3c. Report the losses on the forms and schedules normally used . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see instructions . . 6 

7 Enter modified adjusted gross income, but not less than zero (see instructions) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2012. Add lines 10, 14, and 15. See

instructions to find out how to report the losses on your tax return . . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2012) 

Total Forms Filed = 7,158,038

1,987,748

3,211,286

1,529,220

4,432,230

*

43

59

2,424,812

1,881,059

1,441,012

3,704,500

7,149,773

2,932,169

2,918,603

3,146,201

1,821,729

1,821,729

1,821,729

29

29

29

1,228,787

3,676,178

* Data not shown because of the small number of sample returns on which it is based.
147 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1041.

▶ Information about Form 8582 and its instructions is available at www.irs.gov/form8582.

OMB No. 1545-1008

2012

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2012 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities in the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

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

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with

your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 

2b, or 3c. Report the losses on the forms and schedules normally used . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see instructions . . 6 

7 Enter modified adjusted gross income, but not less than zero (see instructions) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2012. Add lines 10, 14, and 15. See

instructions to find out how to report the losses on your tax return . . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2012) 

Total Forms Filed = 7,158,038

61,749,169

45,078,253

89,880,746

-73,209,829

*

12,973

22,359

158,846,369

41,352,230

92,920,115

24,574,023

-48,658,165

118,771,306

436,942,720

724,599,228

117,915,240

35,456,344

17,127,716

702

25,530

475

25,017,965

67,890,561

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

148

Form 8586 

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . ▶

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . ▶

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, 

S corporations, estates, and trusts. . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop

here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 13

14 Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, line 4d . . 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (Rev. 12-2011)

Total Forms Filed = 30,668

*

29,719

29,753

*

656

717

* Data not shown because of the small number of sample returns on which it is based.
149 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8586 

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . ▶

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . ▶

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, 

S corporations, estates, and trusts. . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop

here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 13

14 Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, line 4d . . 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (Rev. 12-2011)

Total Forms Filed = 30,668

*

40,512

40,585

*

10,355

10,412

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

150

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ Information about Form 8606 and its separate instructions is at www.irs.gov/form8606.

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return ▲

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2012. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2012 and you made nondeductible contributions to a 

traditional IRA in 2012 or an earlier year. For this purpose, a distribution does not include a rollover, one-time 

distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. 

• You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2012 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2012 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2012, including those made for 2012 

from January 1, 2013, through April 15, 2013 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2012, did you take a distribution 

from traditional, SEP, or SIMPLE IRAs, 

or make a Roth IRA conversion?

No ▶ Enter the amount from line 3 on line 14. 

Do not complete the rest of Part I.

Yes ▶ Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2013, through April 15, 2013 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of 

December 31, 2012, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2012. Do not include rollovers, a one-time distribution to fund an HSA, 

conversions to a Roth IRA, certain returned contributions, or 

recharacterizations of traditional IRA contributions (see instructions) . 7

8 Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2012. Do not include amounts converted that you 

later recharacterized (see instructions). Also enter this amount on line 16 . 8

9 Add lines 6, 7, and 8 . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 

3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10 × .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount 

you converted to Roth IRAs. Also enter this amount on line 17 . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your 

distributions that you did not convert to a Roth IRA . . . . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2012 and earlier years 14

15 Taxable amount. Subtract line 12 from line 7. If more than zero, also include this amount on Form

1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . 15

Note. You may be subject to an additional 10% tax on the amount on line 15 if you were under 

age 591⁄2 at the time of the distribution (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2012) 

Total Forms Filed = 2,326,607

607,656

962,389

1,290,649

7,473

1,288,916

362,521

462,100

47,939

513,733

469,219

39,282

395,828

1,210,027

431,439
151 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ Information about Form 8606 and its separate instructions is at www.irs.gov/form8606.

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return ▲

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2012. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2012 and you made nondeductible contributions to a 

traditional IRA in 2012 or an earlier year. For this purpose, a distribution does not include a rollover, one-time 

distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. 

• You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2012 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2012 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2012, including those made for 2012 

from January 1, 2013, through April 15, 2013 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2012, did you take a distribution 

from traditional, SEP, or SIMPLE IRAs, 

or make a Roth IRA conversion?

No ▶ Enter the amount from line 3 on line 14. 

Do not complete the rest of Part I.

Yes ▶ Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2013, through April 15, 2013 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of 

December 31, 2012, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2012. Do not include rollovers, a one-time distribution to fund an HSA, 

conversions to a Roth IRA, certain returned contributions, or 

recharacterizations of traditional IRA contributions (see instructions) . 7

8 Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2012. Do not include amounts converted that you 

later recharacterized (see instructions). Also enter this amount on line 16 . 8

9 Add lines 6, 7, and 8 . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 

3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10 × .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount 

you converted to Roth IRAs. Also enter this amount on line 17 . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your 

distributions that you did not convert to a Roth IRA . . . . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2012 and earlier years 14

15 Taxable amount. Subtract line 12 from line 7. If more than zero, also include this amount on Form

1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . 15

Note. You may be subject to an additional 10% tax on the amount on line 15 if you were under 

age 591⁄2 at the time of the distribution (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2012) 

Total Forms Filed = 2,326,607

3,442,403

23,746,941

27,189,344

45,637

27,143,707

126,204,090

9,391,779

2,382,589

137,978,458

2,017,810

310,541

1,288,387

25,171,534

8,103,392
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

152

Form 8606 (2012) Page 2 

Part II 2012 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2012 (excluding 

any portion you recharacterized).

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you 

converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2012. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2012 or 2013 (see instructions) 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2012. For this purpose, a distribution does not 

include a rollover, a one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see 

instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2012, including any qualified first-time 

homebuyer distributions (see instructions) . . . . . . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25 . . . . . . . 21

22 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, 

you may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 24

25 Taxable amount. Subtract line 24 from line 23. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 25

Sign Here Only If You 

Are Filing This Form 

by Itself and Not With 

Your Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and 

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

Your signature ▲

Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 8606 (2012) 

218,785

94,827

173,009

412,544

11,641

404,473

267,228

228,293

22,896

213,028
153 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8606 (2012) Page 2 

Part II 2012 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2012 (excluding 

any portion you recharacterized).

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you 

converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2012. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2012 or 2013 (see instructions) 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2012. For this purpose, a distribution does not 

include a rollover, a one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see 

instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2012, including any qualified first-time 

homebuyer distributions (see instructions) . . . . . . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25 . . . . . . . 21

22 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, 

you may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 24

25 Taxable amount. Subtract line 24 from line 23. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 25

Sign Here Only If You 

Are Filing This Form 

by Itself and Not With 

Your Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and 

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

Your signature ▲

Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 8606 (2012) 

11,000,365

1,227,069

9,773,296

3,061,313

94,497

2,966,844

2,766,969

1,314,743

1,195,290

921,471
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

154

Form 8615

Department of the Treasury 

Internal Revenue Service (99)

Tax for Certain Children Who Have Investment 

Income of More Than $1,900

▶ Attach only to the child's Form 1040, Form 1040A, or Form 1040NR. 

▶ Information about Form 8615 and its separate instructions is at www.irs.gov/form8615.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 41. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . . ▶ 10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b × . 

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 64113U Form 8615 (2012) 

Total Forms Filed = 312,326

302,951

282,048

311,983

312,326

307,998

302,951

270,030

111,645

302,951

295,980

264,963

278,052

302,951 307,998

276,968

279,155

139,811

280,050

192,532
155 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8615

Department of the Treasury 

Internal Revenue Service (99)

Tax for Certain Children Who Have Investment 

Income of More Than $1,900

▶ Attach only to the child's Form 1040, Form 1040A, or Form 1040NR. 

▶ Information about Form 8615 and its separate instructions is at www.irs.gov/form8615.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 41. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . . ▶ 10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b × . 

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 64113U Form 8615 (2012) 

Total Forms Filed = 312,326

4,779,427

924,595

5,348,237

655,952

4,701,639

4,330,065

151,624,089

4,687,586

160,641,741

42,599,949

40,749,157

1,850,792

9,017,651 244,512

897,740

449,361

25,255

922,995

647,226
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

156

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

▶ Information about Form 8801 and its separate instructions is at www.irs.gov/form8801.

▶ Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2012

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1 and 10 of your 2011 Form 6251. Estates and trusts, see instructions . . . . . 1 

2 Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . 2 

3 Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . 3 ( )

4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $223,900 and you were married filing separately for 2011, see instructions . . . . . . 4 

5 Enter: $74,450 if married filing jointly or qualifying widow(er) for 2011; $48,450 if single or head of 

household for 2011; or $37,225 if married filing separately for 2011. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2011; $112,500 if single or head 

of household for 2011; or $75,000 if married filing separately for 2011. Estates and trusts, enter 

$75,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 . . . . 7 

8 Multiply line 7 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2011, see instructions 9 

10 Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form 

1040NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . 10 

11 • If for 2011 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If for 2011 you reported capital gain distributions directly on Form 1040, line 13; you 

reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a 

gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 14a and 15, column (2), of 

Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line 

47 here. Form 1040NR filers, see instructions.

• All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for 

2011), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2011) from the result. Form 1040NR filers, 

see instructions. 

} 11 

12 Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . 12 

13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . 13 

14 Enter the amount from your 2011 Form 6251, line 34, or 2011 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 10002S Form 8801 (2012) 

Total Forms Filed = 1,128,102

1,106,317

1,032,417

14,650

1,061,729

1,128,102

1,128,102

861,207

861,207

920,094

971,422

963,290

290,284

961,832

967,200

807,445
157 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

▶ Information about Form 8801 and its separate instructions is at www.irs.gov/form8801.

▶ Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2012

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1 and 10 of your 2011 Form 6251. Estates and trusts, see instructions . . . . . 1 

2 Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . 2 

3 Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . 3 ( )

4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $223,900 and you were married filing separately for 2011, see instructions . . . . . . 4 

5 Enter: $74,450 if married filing jointly or qualifying widow(er) for 2011; $48,450 if single or head of 

household for 2011; or $37,225 if married filing separately for 2011. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2011; $112,500 if single or head 

of household for 2011; or $75,000 if married filing separately for 2011. Estates and trusts, enter 

$75,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 . . . . 7 

8 Multiply line 7 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2011, see instructions 9 

10 Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form 

1040NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . 10 

11 • If for 2011 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If for 2011 you reported capital gain distributions directly on Form 1040, line 13; you 

reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a 

gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 14a and 15, column (2), of 

Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line 

47 here. Form 1040NR filers, see instructions.

• All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for 

2011), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2011) from the result. Form 1040NR filers, 

see instructions. 

} 11 

12 Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . 12 

13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . 13 

14 Enter the amount from your 2011 Form 6251, line 34, or 2011 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 10002S Form 8801 (2012) 

Total Forms Filed = 1,128,102

350,253,592

49,456,581

2,383,589

407,557,802

77,117,796

158,823,614

271,066,774

67,766,804

43,933,750

371,038,940

86,770,774

1,630,430

85,166,690

77,026,982

9,244,751
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

158

Form 8801 (2012) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2013

16 Enter the amount from your 2011 Form 6251, line 35, or 2011 Form 1041, Schedule I, line 56 . . 16 

17 Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . 18 

19 2011 credit carryforward. Enter the amount from your 2011 Form 8801, line 28 . . . . . . 19 

20 Enter your 2011 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . 20 

21 Combine lines 18 through 20. If zero or less, stop here and see the instructions . . . . . . . 21 

22 Enter your 2012 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2012 Form 6251, line 33, or 2012 Form 1041, Schedule I, line 54 . . 23 

24 Subtract line 23 from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . . 24 

25 Current year nonrefundable credit. Enter the smaller of line 21 or line 24. Also enter this amount 

on your 2012 Form 1040, line 53 (check box b); Form 1040NR, line 50 (check box b); or Form

1041, Schedule G, line 2c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Estates and trusts: Skip lines 26 and 27 and go to line 28.

Individuals: Did you have a minimum tax credit carryforward to 2010 (on your 2009 Form 8801, 

line 30)?

No. Leave lines 26 and 27 blank and go to line 28. 

Yes. Complete Part IV of Form 8801 to figure the amount to enter . . . . . . . . . . 26 

27 Is line 26 more than line 25? 

No. Leave line 27 blank and go to line 28. 

Yes. Subtract line 25 from line 26. This is your current year refundable credit. Enter the

result here and on your 2012 Form 1040, line 71 (check box c), or Form 1040NR, line 67 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2013. Subtract the larger of line 25 or line 26 from line 21. Keep a record

of this amount because you may use it in future years . . . . . . . . . . . . . . . 28 

Form 8801 (2012) 

881,385

685,764

795,557

428

1,054,465

963,511

923,724

262,060

262,060

254,181

220,916

843,516
159 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8801 (2012) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2013

16 Enter the amount from your 2011 Form 6251, line 35, or 2011 Form 1041, Schedule I, line 56 . . 16 

17 Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . 18 

19 2011 credit carryforward. Enter the amount from your 2011 Form 8801, line 28 . . . . . . 19 

20 Enter your 2011 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . 20 

21 Combine lines 18 through 20. If zero or less, stop here and see the instructions . . . . . . . 21 

22 Enter your 2012 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2012 Form 6251, line 33, or 2012 Form 1041, Schedule I, line 54 . . 23 

24 Subtract line 23 from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . . 24 

25 Current year nonrefundable credit. Enter the smaller of line 21 or line 24. Also enter this amount 

on your 2012 Form 1040, line 53 (check box b); Form 1040NR, line 50 (check box b); or Form

1041, Schedule G, line 2c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Estates and trusts: Skip lines 26 and 27 and go to line 28.

Individuals: Did you have a minimum tax credit carryforward to 2010 (on your 2009 Form 8801, 

line 30)?

No. Leave lines 26 and 27 blank and go to line 28. 

Yes. Complete Part IV of Form 8801 to figure the amount to enter . . . . . . . . . . 26 

27 Is line 26 more than line 25? 

No. Leave line 27 blank and go to line 28. 

Yes. Subtract line 25 from line 26. This is your current year refundable credit. Enter the

result here and on your 2012 Form 1040, line 71 (check box c), or Form 1040NR, line 67 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2013. Subtract the larger of line 25 or line 26 from line 21. Keep a record

of this amount because you may use it in future years . . . . . . . . . . . . . . . 28 

Form 8801 (2012) 

10,206,063

961,312

9,067,525

1,960

10,453,794

95,647,333

102,595,961

2,236,488

683,846

652,327

553,130

9,216,818
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

160

Form 8801 (2012) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2011 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2011 Schedule D Tax Worksheet, or Part V of the 2011 Schedule D (Form 1041), see the

instructions before completing this part. 

29 Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2011, enter the

amount from line 3 of the Foreign Earned Income Tax Worksheet in the instructions . . . . . 29

Caution. If for 2011 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see the instructions before 

completing lines 30, 31, and 32. 

30 Enter the amount from line 6 of your 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2011 

Schedule D Tax Worksheet, or the amount from line 22 of the 2011 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2011 tax using the 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 31 and enter the amount 

from line 30 on line 32. Otherwise, go to line 31. 

31 Enter the amount from line 19 of your 2011 Schedule D (Form 1040), or 

line 14b, column (2), of the 2011 Schedule D (Form 1041) . . . . . 31 

32 Add lines 30 and 31, and enter the smaller of that result or the amount 

from line 10 of your 2011 Schedule D Tax Worksheet . . . . . . 32

33 Enter the smaller of line 29 or line 32 . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 29 . . . . . . . . . . . . . . . . . . . . . . . 34 

35 If line 34 is $175,000 or less ($87,500 or less if married filing separately for 2011), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2011) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $69,000 if married filing jointly or qualifying widow(er) for 2011, 

• $34,500 if single or married filing separately for 2011, 

• $46,250 if head of household for 2011, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2011 

Schedule D Tax Worksheet, or the amount from line 23 of the 2011 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2011 Schedule D (Form 1041), enter 

-0-. Form 1040NR filers, see instructions . . . . . . . . . . 37

38 Subtract line 37 from line 36. If zero or less, enter -0- . . . . . . 38 

39 Enter the smaller of line 29 or line 30 . . . . . . . . . . . 39

40 Enter the smaller of line 38 or line 39 . . . . . . . . . . . 40 

41 Subtract line 40 from line 39 . . . . . . . . . . . . . . 41 

42 Multiply line 41 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . ▶ 42 

If line 31 is zero or blank, skip lines 43 and 44 and go to line 45. Otherwise, go to line 43. 

43 Subtract line 39 from line 33 . . . . . . . . . . . . . . 43 

44 Multiply line 43 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . ▶ 44 

45 Add lines 35, 42, and 44 . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 If line 29 is $175,000 or less ($87,500 or less if married filing separately for 2011), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2011) from the result. Form 1040NR filers, see instructions . . . . . . . . . 46

47 Enter the smaller of line 45 or line 46 here and on line 11. If you filed Form 2555 or 2555-EZ for 

2011, do not enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income

Tax Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . 47

* The 2011 Qualified Dividends and Capital Gain Tax Worksheet is in the 2011 Instructions for Form 1040. The 2011 Schedule D Tax Worksheet is in the 2011 Instructions 

for Schedule D (Form 1040) (or the 2011 Instructions for Schedule D (Form 1041)). 

Form 8801 (2012) 
161 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8801 (2012) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2011 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2011 Schedule D Tax Worksheet, or Part V of the 2011 Schedule D (Form 1041), see the

instructions before completing this part. 

29 Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2011, enter the

amount from line 3 of the Foreign Earned Income Tax Worksheet in the instructions . . . . . 29

Caution. If for 2011 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see the instructions before 

completing lines 30, 31, and 32. 

30 Enter the amount from line 6 of your 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2011 

Schedule D Tax Worksheet, or the amount from line 22 of the 2011 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2011 tax using the 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 31 and enter the amount 

from line 30 on line 32. Otherwise, go to line 31. 

31 Enter the amount from line 19 of your 2011 Schedule D (Form 1040), or 

line 14b, column (2), of the 2011 Schedule D (Form 1041) . . . . . 31 

32 Add lines 30 and 31, and enter the smaller of that result or the amount 

from line 10 of your 2011 Schedule D Tax Worksheet . . . . . . 32

33 Enter the smaller of line 29 or line 32 . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 29 . . . . . . . . . . . . . . . . . . . . . . . 34 

35 If line 34 is $175,000 or less ($87,500 or less if married filing separately for 2011), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2011) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $69,000 if married filing jointly or qualifying widow(er) for 2011, 

• $34,500 if single or married filing separately for 2011, 

• $46,250 if head of household for 2011, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2011 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2011 

Schedule D Tax Worksheet, or the amount from line 23 of the 2011 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2011 Schedule D (Form 1041), enter 

-0-. Form 1040NR filers, see instructions . . . . . . . . . . 37

38 Subtract line 37 from line 36. If zero or less, enter -0- . . . . . . 38 

39 Enter the smaller of line 29 or line 30 . . . . . . . . . . . 39

40 Enter the smaller of line 38 or line 39 . . . . . . . . . . . 40 

41 Subtract line 40 from line 39 . . . . . . . . . . . . . . 41 

42 Multiply line 41 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . ▶ 42 

If line 31 is zero or blank, skip lines 43 and 44 and go to line 45. Otherwise, go to line 43. 

43 Subtract line 39 from line 33 . . . . . . . . . . . . . . 43 

44 Multiply line 43 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . ▶ 44 

45 Add lines 35, 42, and 44 . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 If line 29 is $175,000 or less ($87,500 or less if married filing separately for 2011), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2011) from the result. Form 1040NR filers, see instructions . . . . . . . . . 46

47 Enter the smaller of line 45 or line 46 here and on line 11. If you filed Form 2555 or 2555-EZ for 

2011, do not enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income

Tax Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . 47

* The 2011 Qualified Dividends and Capital Gain Tax Worksheet is in the 2011 Instructions for Form 1040. The 2011 Schedule D Tax Worksheet is in the 2011 Instructions 

for Schedule D (Form 1040) (or the 2011 Instructions for Schedule D (Form 1041)). 

Form 8801 (2012) 
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

162

Form 8801 (2012) Page 4 

Part IV Tentative Refundable Credit 

48 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . 48

49 Enter the total of lines 18 and 20 from your 2010 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2011 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2012 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 51 

52 Add lines 49 through 51 . . . . . . . . . . . . . . . . . . . . . . . . . 52 

53 Long-term unused minimum tax credit. Subtract line 52 from line 48 (If zero or less, enter -0-

here and on line 26. Do not complete the rest of Part IV) . . . . . . . . . . . . . . 53

54 Multiply line 53 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . 54

55 Enter the amount from your 2011 Form 8801, line 57. . . . . . . . . . . . . . . . 55 

56 Enter the larger of line 54 or line 55 . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the smaller of line 53 or line 56. Enter the result here and on line 26 . . . . . . . . 57

Form 8801 (2012) 

154,100

155,176

132,891

243,071

254,289

143,162
163 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8801 (2012) Page 4 

Part IV Tentative Refundable Credit 

48 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . 48

49 Enter the total of lines 18 and 20 from your 2010 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2011 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2012 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 51 

52 Add lines 49 through 51 . . . . . . . . . . . . . . . . . . . . . . . . . 52 

53 Long-term unused minimum tax credit. Subtract line 52 from line 48 (If zero or less, enter -0-

here and on line 26. Do not complete the rest of Part IV) . . . . . . . . . . . . . . 53

54 Multiply line 53 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . 54

55 Enter the amount from your 2011 Form 8801, line 57. . . . . . . . . . . . . . . . 55 

56 Enter the larger of line 54 or line 55 . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the smaller of line 53 or line 56. Enter the result here and on line 26 . . . . . . . . 57

Form 8801 (2012) 

422,560

444,990

383,999

1,251,549

1,041,431

427,214
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

164

SCHEDULE 8812 

(Form 1040A 

or 1040) 

 Department of the Treasury 

Internal Revenue Service (99)

Child Tax Credit

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Schedule 8812 and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 47

Name(s) shown on return Your social security number 

Part I Filers Who Have Certain Child Dependent(s) with an ITIN (Individual Taxpayer Identification Number)

▲!

CAUTION

Complete this part only for each dependent who has an ITIN and for whom you are claiming the child tax credit. 

If your dependent does not qualify for the credit, you cannot include that dependent in the calculation of this credit.

Answer the following questions for each dependent listed on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c, who has an ITIN 

(Individual Taxpayer Identification Number) and that you indicated qualified for the child tax credit by checking column (4) for that dependent.

A For the first dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

B For the second dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

C For the third dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

D For the fourth dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

Note. If you have more than four dependents identified with an ITIN and listed as a qualifying child for the child tax credit, see the instructions 

Part II Additional Child Tax Credit Filers

1 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040, line 51).

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040A, line 33).

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040NR, line 48).

If you used Pub. 972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication. } 1

2 Enter the amount from Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48 . . . . . 2 

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3 

4a Earned income (see separate instructions) . . . . . . . . . . . 4a 

b Nontaxable combat pay (see separate 

instructions) . . . . . . . . . . . 4b 

5 Is the amount on line 4a more than $3,000? 

No. Leave line 5 blank and enter -0- on line 6. 

Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . . 5

6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . . 6 

Next. Do you have three or more qualifying children? 

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part III and enter the smaller of 

line 3 or line 6 on line 13. 

Yes. If line 6 is equal to or more than line 3, skip Part III and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040A or 1040) 2012

and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Total Forms Filed = 20,682,808

20,682,762

7,618,637

20,578,393

20,577,423

154,934

20,556,642

20,555,622
165 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

SCHEDULE 8812 

(Form 1040A 

or 1040) 

 Department of the Treasury 

Internal Revenue Service (99)

Child Tax Credit

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Schedule 8812 and its separate instructions is at www.irs.gov/form1040.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 47

Name(s) shown on return Your social security number 

Part I Filers Who Have Certain Child Dependent(s) with an ITIN (Individual Taxpayer Identification Number)

▲!

CAUTION

Complete this part only for each dependent who has an ITIN and for whom you are claiming the child tax credit. 

If your dependent does not qualify for the credit, you cannot include that dependent in the calculation of this credit.

Answer the following questions for each dependent listed on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c, who has an ITIN 

(Individual Taxpayer Identification Number) and that you indicated qualified for the child tax credit by checking column (4) for that dependent.

A For the first dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

B For the second dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

C For the third dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

D For the fourth dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial 

presence test? See separate instructions.

Yes No

Note. If you have more than four dependents identified with an ITIN and listed as a qualifying child for the child tax credit, see the instructions 

Part II Additional Child Tax Credit Filers

1 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040, line 51).

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040A, line 33).

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040NR, line 48).

If you used Pub. 972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication. } 1

2 Enter the amount from Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48 . . . . . 2 

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3 

4a Earned income (see separate instructions) . . . . . . . . . . . 4a 

b Nontaxable combat pay (see separate 

instructions) . . . . . . . . . . . 4b 

5 Is the amount on line 4a more than $3,000? 

No. Leave line 5 blank and enter -0- on line 6. 

Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . . 5

6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . . 6 

Next. Do you have three or more qualifying children? 

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part III and enter the smaller of 

line 3 or line 6 on line 13. 

Yes. If line 6 is equal to or more than line 3, skip Part III and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040A or 1040) 2012

and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Total Forms Filed = 20,682,808

38,618,584

5,896,672

32,721,912

474,794,512

2,801,515

412,903,097

61,936,022
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

166

Schedule 8812 (Form 1040A or 1040) 2012 Page 2 

Part III Certain Filers Who Have Three or More Qualifying Children 

7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6. 

If married filing jointly, include your spouse’s amounts with yours. If you 

worked for a railroad, see separate instructions . . . . . . . . . . 7 

8 1040 filers: Enter the total of the amounts from Form 1040, lines 

27 and 57, plus any taxes that you identified using code 

“UT” and entered on line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, 

lines 27 and 55, plus any taxes that you identified using 

code “UT” and entered on line 59. 

} 8 

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9 

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

38a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 41 

(see separate instructions). 

1040NR filers: Enter the amount from Form 1040NR, line 65. 

} 10 

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12 

Next, enter the smaller of line 3 or line 12 on line 13. 

Part IV Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13 

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 39, or 

Form 1040NR, line 63.

Schedule 8812 (Form 1040A or 1040) 2012

1,559,359

535,141

1,881,423

1,429,668

503,199

1,963,219

20,533,173
167 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Schedule 8812 (Form 1040A or 1040) 2012 Page 2 

Part III Certain Filers Who Have Three or More Qualifying Children 

7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6. 

If married filing jointly, include your spouse’s amounts with yours. If you 

worked for a railroad, see separate instructions . . . . . . . . . . 7 

8 1040 filers: Enter the total of the amounts from Form 1040, lines 

27 and 57, plus any taxes that you identified using code 

“UT” and entered on line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, 

lines 27 and 55, plus any taxes that you identified using 

code “UT” and entered on line 59. 

} 8 

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9 

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

38a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 41 

(see separate instructions). 

1040NR filers: Enter the amount from Form 1040NR, line 65. 

} 10 

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12 

Next, enter the smaller of line 3 or line 12 on line 13. 

Part IV Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13 

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 39, or 

Form 1040NR, line 63.

Schedule 8812 (Form 1040A or 1040) 2012

1,456,042

521,505

1,977,547

7,080,370

611,486

4,194,947

27,717,367
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

168

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report 

Child's Interest and Dividends

▶ Information about Form 8814 and its instructions is at www.irs.gov/form8814.

▶ Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take in the instructions. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . ▶

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below. } . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 42. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 42. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10750J Form 8814 (2012) 

Total Forms Filed = 63,874

16,659

2,261

28,540

25,570

13,961

39,632

15,621

11,156

6,061

11,229

13,806

36,514

36,506
169 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report 

Child's Interest and Dividends

▶ Information about Form 8814 and its instructions is at www.irs.gov/form8814.

▶ Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take in the instructions. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . ▶

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below. } . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 42. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 42. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10750J Form 8814 (2012) 

Total Forms Filed = 63,874

26,811

1,188

73,106

53,514

17,881

117,798

29,951

15,954

4,473

20,427

9,612

35,731

3,573
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

170

Form 8824

Department of the Treasury 

Internal Revenue Service

Like-Kind Exchanges 

(and section 1043 conflict-of-interest sales)

▶ Attach to your tax return.

OMB No. 1545-1190

2012

Attachment 

Sequence No. 109

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 12311A Form 8824 (2012)

Total Forms Filed = 194,563
171 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8824

Department of the Treasury 

Internal Revenue Service

Like-Kind Exchanges 

(and section 1043 conflict-of-interest sales)

▶ Attach to your tax return.

OMB No. 1545-1190

2012

Attachment 

Sequence No. 109

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 12311A Form 8824 (2012)

Total Forms Filed = 194,563
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

172

Form 8824 (2012) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the 

conflict-of-interest requirements. This part can be used only if the cost of the replacement property is more than the basis of 

the divested property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . . ▶ –

27 Description of divested property ▶

28 Description of replacement property ▶

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions). . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2012)

1,801

1,152

2,054

9,897

168,867

170,862

191,626

177,676

6,971

1,959

5,643

7,358

174,580

190,555
173 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8824 (2012) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the 

conflict-of-interest requirements. This part can be used only if the cost of the replacement property is more than the basis of 

the divested property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . . ▶ –

27 Description of divested property ▶

28 Description of replacement property ▶

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions). . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2012)

318,325

157,821

160,504

1,915,482

23,549,447

25,464,929

16,264,283

9,200,646

1,351,074

35,882

1,330,510

1,366,392

7,834,355

15,715,193
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

174

Form 8829

Department of the Treasury 

Internal Revenue Service (99) 

Expenses for Business Use of Your Home

▶ File only with Schedule C (Form 1040). Use a separate Form 8829 for each

home you used for business during the year.

▶ Information about Form 8829 and its separate instructions is at www.irs.gov/form8829.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 176

Name(s) of proprietor(s) Your social security number 

Part I Part of Your Home Used for Business 

1 Area used regularly and exclusively for business, regularly for daycare, or for storage of

inventory or product samples (see instructions) . . . . . . . . . . . . . . . . 1 

2 Total area of home . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Divide line 1 by line 2. Enter the result as a percentage . . . . . . . . . . . . . 3 % 

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7. 

4 Multiply days used for daycare during year by hours used per day 4 hr.

5 Total hours available for use during the year (366 days x 24 hours) (see instructions) 5 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . . ▶ 7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your 

home and shown on Schedule D or Form 4797, minus any loss from the trade or business not derived 

from the business use of your home and shown on Schedule D or Form 4797. See instructions . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2011 Form 8829, line 42 . . 24 

25 Add line 22, column (a), line 23, and line 24 . . . . . . . . . . . . . . . . . 25 

26 Allowable operating expenses. Enter the smaller of line 15 or line 25 . . . . . . . . . 26 

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 . . . . . 27 

28 Excess casualty losses (see instructions) . . . . . . . . . 28 

29 Depreciation of your home from line 41 below . . . . . . . 29 

30 Carryover of excess casualty losses and depreciation from 2011 Form 8829, line 43 30 

31 Add lines 28 through 30 . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 . . 32 

33 Add lines 14, 26, and 32. . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684 (see instructions) 34 

35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here 

and on Schedule C, line 30. If your home was used for more than one business, see instructions ▶ 35 

Part III Depreciation of Your Home 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions) . . 36 

37 Value of land included on line 36 . . . . . . . . . . . . . . . . . . . . . 37 

38 Basis of building. Subtract line 37 from line 36 . . . . . . . . . . . . . . . . 38 

39 Business basis of building. Multiply line 38 by line 7. . . . . . . . . . . . . . . 39 

40 Depreciation percentage (see instructions). . . . . . . . . . . . . . . . . . 40 % 

41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above 41 

Part IV Carryover of Unallowed Expenses to 2013

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- . . . . . . 42 

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- 43 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13232M Form 8829 (2012) 

Total Forms Filed = 4,079,767

3,784,394

3,789,670

3,832,782

2,586,237

6,939 16,596

84,358 2,124,269

89,924 2,342,555

108,237 2,535,842

195,903

2,621,181

* 38,362

109,422 2,400,923

62,310 783,356

157,562 1,268,395

229,337 3,073,981

168,021 923,783

424,612 3,307,593

3,300,838

903,431

3,633,017

2,472,736

2,420,390

7,362

1,702,209

526,293

1,737,966

1,050,990

3,370,690

27,106

3,368,410

1,677,300

969,549

1,673,053

1,666,490

1,702,209

1,403,535

758,501

* Data not shown because of the small number of sample returns on which it is based.
175 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8829

Department of the Treasury 

Internal Revenue Service (99) 

Expenses for Business Use of Your Home

▶ File only with Schedule C (Form 1040). Use a separate Form 8829 for each

home you used for business during the year.

▶ Information about Form 8829 and its separate instructions is at www.irs.gov/form8829.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 176

Name(s) of proprietor(s) Your social security number 

Part I Part of Your Home Used for Business 

1 Area used regularly and exclusively for business, regularly for daycare, or for storage of

inventory or product samples (see instructions) . . . . . . . . . . . . . . . . 1 

2 Total area of home . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Divide line 1 by line 2. Enter the result as a percentage . . . . . . . . . . . . . 3 % 

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7. 

4 Multiply days used for daycare during year by hours used per day 4 hr.

5 Total hours available for use during the year (366 days x 24 hours) (see instructions) 5 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . . ▶ 7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your 

home and shown on Schedule D or Form 4797, minus any loss from the trade or business not derived 

from the business use of your home and shown on Schedule D or Form 4797. See instructions . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2011 Form 8829, line 42 . . 24 

25 Add line 22, column (a), line 23, and line 24 . . . . . . . . . . . . . . . . . 25 

26 Allowable operating expenses. Enter the smaller of line 15 or line 25 . . . . . . . . . 26 

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 . . . . . 27 

28 Excess casualty losses (see instructions) . . . . . . . . . 28 

29 Depreciation of your home from line 41 below . . . . . . . 29 

30 Carryover of excess casualty losses and depreciation from 2011 Form 8829, line 43 30 

31 Add lines 28 through 30 . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 . . 32 

33 Add lines 14, 26, and 32. . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684 (see instructions) 34 

35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here 

and on Schedule C, line 30. If your home was used for more than one business, see instructions ▶ 35 

Part III Depreciation of Your Home 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions) . . 36 

37 Value of land included on line 36 . . . . . . . . . . . . . . . . . . . . . 37 

38 Basis of building. Subtract line 37 from line 36 . . . . . . . . . . . . . . . . 38 

39 Business basis of building. Multiply line 38 by line 7. . . . . . . . . . . . . . . 39 

40 Depreciation percentage (see instructions). . . . . . . . . . . . . . . . . . 40 % 

41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above 41 

Part IV Carryover of Unallowed Expenses to 2013

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- . . . . . . 42 

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- 43 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13232M Form 8829 (2012) 

Total Forms Filed = 4,079,767

1,294,560

7,974,133

71,332,202

4,625,955

7,180 65,670

284,837 20,244,896

115,931 8,853,538

407,948 29,164,103

496,415

79,179,793

* 147,923

64,208 2,905,737

353,944 9,701,817

163,027 3,622,980

312,659 10,509,231

128,174 1,813,584

1,030,455 28,701,272

4,894,660

4,254,642

10,179,757

4,326,157

74,853,636

40,844

1,335,185

1,243,031

2,619,059

962,633

9,914,745

36,508

9,878,237

434,918,302

73,248,730

361,669,572

49,471,294

1,335,185

5,853,600

1,656,427

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

176

Form 8834

Department of the Treasury 

Internal Revenue Service

Qualified Plug-in Electric and Electric Vehicle Credit

▶ Attach to your tax return.

▶ Information about Form 8834 and its instructions is at www.irs.gov/form8834.

OMB No. 1545-1374

2012

Attachment 

Sequence No. 111

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain two- or three-wheeled vehicles or low-speed four-wheeled plug-in electric vehicles 

acquired before 2012.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

• Claim the credit for certain alternative motor vehicles on Form 8910.

Part I Qualified Plug-in Electric Vehicle Credit 

Section A—Vehicle Information

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8834 and include the totals on lines 12 and 19.

(a) 

Vehicle 1

(b) 

Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Cost of the vehicle . . . . . . . . . . . . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S 

corporation, skip Section B and go to Section C. All others, go to Section B.

Section B—Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6 . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle . . . . . . . . . 10

 11 Enter the smaller of line 9 or line 10 . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1z . . . . 14

Section C—Credit for Personal Use Part of Vehicle

15 If you skipped Section B, enter the amount from line 4. 

If you completed Section B, subtract line 6 from line 4 15

16 Multiply line 15 by 10% (.10) . . . . . . . . 16

17 

 

Maximum credit per vehicle. If you skipped Section B, 

enter $2,500. If you completed Section B, subtract line 

11 from line 10 . . . . . . . . . . . . . 17

18 Enter the smaller of line 16 or line 17 . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . 21

22 Subtract line 21 from line 20. If zero or less, enter -0- and stop here. You cannot claim the personal

use part of the credit . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22. Report the total of this amount

and the amount, if any, from line 30 on Form 1040, line 53 (or Form 1040NR, line 50). Check box c 

on that line and enter “8834” in the space next to that box. If line 22 is smaller than line 19, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2012)

Total Forms Filed = 3,350

*

0

*

1,955

1,956

3,350

1,955

* Data not shown because of the small number of sample returns on which it is based.
177 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8834

Department of the Treasury 

Internal Revenue Service

Qualified Plug-in Electric and Electric Vehicle Credit

▶ Attach to your tax return.

▶ Information about Form 8834 and its instructions is at www.irs.gov/form8834.

OMB No. 1545-1374

2012

Attachment 

Sequence No. 111

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain two- or three-wheeled vehicles or low-speed four-wheeled plug-in electric vehicles 

acquired before 2012.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

• Claim the credit for certain alternative motor vehicles on Form 8910.

Part I Qualified Plug-in Electric Vehicle Credit 

Section A—Vehicle Information

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8834 and include the totals on lines 12 and 19.

(a) 

Vehicle 1

(b) 

Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Cost of the vehicle . . . . . . . . . . . . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S 

corporation, skip Section B and go to Section C. All others, go to Section B.

Section B—Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6 . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle . . . . . . . . . 10

 11 Enter the smaller of line 9 or line 10 . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1z . . . . 14

Section C—Credit for Personal Use Part of Vehicle

15 If you skipped Section B, enter the amount from line 4. 

If you completed Section B, subtract line 6 from line 4 15

16 Multiply line 15 by 10% (.10) . . . . . . . . 16

17 

 

Maximum credit per vehicle. If you skipped Section B, 

enter $2,500. If you completed Section B, subtract line 

11 from line 10 . . . . . . . . . . . . . 17

18 Enter the smaller of line 16 or line 17 . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . 21

22 Subtract line 21 from line 20. If zero or less, enter -0- and stop here. You cannot claim the personal

use part of the credit . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22. Report the total of this amount

and the amount, if any, from line 30 on Form 1040, line 53 (or Form 1040NR, line 50). Check box c 

on that line and enter “8834” in the space next to that box. If line 22 is smaller than line 19, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2012)

Total Forms Filed = 3,350

*

0

*

4,873

26,230

231,731

4,871

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

178

Form 8834 (2012) Page 2

Part II Qualified Electric Vehicle Credit

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

24 Qualified electric vehicle passive activity credits allowed for 2012 (see instructions) . . . . . 24

25 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return.

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return. } . . . . 25

26 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 26a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 26b

c American Samoa economic development credit (Form 5735) . . . . 26c

d Add lines 26a through 26c . . . . . . . . . . . . . . . . . . . . . . . . 26d

27 Net regular tax. Subtract line 26d from line 25. If zero or less, enter -0- and stop here; do not file

this form unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . 27

28 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33.

• Corporations. Enter the amount from Form 4626, line 12.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. } . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- and stop here; do not file this form unless 

you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . 29

30 Qualified electric vehicle credit. Enter the smaller of line 24 or line 29. Report the total of this 

amount and the amount, if any, from line 23 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 29 is smaller than line 24, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 30

Form 8834 (2012)

*

0

0

*

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
179 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8834 (2012) Page 2

Part II Qualified Electric Vehicle Credit

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

24 Qualified electric vehicle passive activity credits allowed for 2012 (see instructions) . . . . . 24

25 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return.

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return. } . . . . 25

26 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 26a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 26b

c American Samoa economic development credit (Form 5735) . . . . 26c

d Add lines 26a through 26c . . . . . . . . . . . . . . . . . . . . . . . . 26d

27 Net regular tax. Subtract line 26d from line 25. If zero or less, enter -0- and stop here; do not file

this form unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . 27

28 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33.

• Corporations. Enter the amount from Form 4626, line 12.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. } . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- and stop here; do not file this form unless 

you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . 29

30 Qualified electric vehicle credit. Enter the smaller of line 24 or line 29. Report the total of this 

amount and the amount, if any, from line 23 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 29 is smaller than line 24, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 30

Form 8834 (2012)

*

0

0

*

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

180

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

▶ Attach to your tax return.

▶ Information about Form 8835 and its separate instructions is at www.irs.gov/form8835.

OMB No. 1545-1362

2012

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . . × 0.022 1

2 Phaseout adjustment (see instructions) . . . . . . . $ × 2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

 7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, line 

1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

13 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Wind . . . . . . . . 13a

b Closed-loop biomass . . . 13b

c Geothermal . . . . . . 13c

d Solar . . . . . . . . 13d

e Add column (c) of lines 13a through 13d and enter here (see instructions) . . . . . . . . 13e

14 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Open-loop biomass . . . 14a

b Small irrigation power . . . 14b

c Landfill gas . . . . . . 14c

d Trash . . . . . . . . 14d

e Hydropower . . . . . . 14e

f Marine and hydrokinetic 

renewables . . . . . . 14f

g Add column (c) of lines 14a through 14f and enter here (see instructions) . . . . . . . . 14g

 15 Add lines 13e and 14g . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Phaseout adjustment (see instructions) . . . . . . . $ × 16

 17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17

Refined coal produced at a qualified refined coal production facility

18 Tons produced and sold (see instructions) . . . . . . × $6.475 18

 19 Phaseout adjustment (see instructions) . . . . . . . $ × 19

 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

21 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.267 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2012)

Total Forms Filed = 777

*

0

*

0

0

0

0

*

151

154

*

0

0

0

*

0

0

*

0

0

0

*

*

0

*

*

0

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
181 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

▶ Attach to your tax return.

▶ Information about Form 8835 and its separate instructions is at www.irs.gov/form8835.

OMB No. 1545-1362

2012

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . . × 0.022 1

2 Phaseout adjustment (see instructions) . . . . . . . $ × 2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

 7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, line 

1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

13 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Wind . . . . . . . . 13a

b Closed-loop biomass . . . 13b

c Geothermal . . . . . . 13c

d Solar . . . . . . . . 13d

e Add column (c) of lines 13a through 13d and enter here (see instructions) . . . . . . . . 13e

14 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Open-loop biomass . . . 14a

b Small irrigation power . . . 14b

c Landfill gas . . . . . . 14c

d Trash . . . . . . . . 14d

e Hydropower . . . . . . 14e

f Marine and hydrokinetic 

renewables . . . . . . 14f

g Add column (c) of lines 14a through 14f and enter here (see instructions) . . . . . . . . 14g

 15 Add lines 13e and 14g . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Phaseout adjustment (see instructions) . . . . . . . $ × 16

 17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17

Refined coal produced at a qualified refined coal production facility

18 Tons produced and sold (see instructions) . . . . . . × $6.475 18

 19 Phaseout adjustment (see instructions) . . . . . . . $ × 19

 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

21 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.267 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2012)

Total Forms Filed = 777

*

0

*

0

0

0

0

*

1,446

5,558

*

0

0

0

*

0

0

*

0

0

0

*

*

0

*

*

0

*

0

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

182

Form 8835 (2012) Page 2

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S 

corporations, report this amount on Schedule K. All others: For electricity, refined coal, or Indian

coal produced during the 4-year period beginning on the date the facility was placed in service, 

report the applicable part of this amount on Form 3800, line 4e. For all other production of

electricity, refined coal, or Indian coal, report the applicable part of this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 31

32 Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or Indian 

coal produced during the 4-year period beginning on the date the facility was placed in service, report 

the applicable part of this amount on Form 3800, line 4e. For all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 32

Form 8835 (2012)

0

0

0

0

*

748

764

763

* Data not shown because of the small number of sample returns on which it is based.
183 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8835 (2012) Page 2

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S 

corporations, report this amount on Schedule K. All others: For electricity, refined coal, or Indian

coal produced during the 4-year period beginning on the date the facility was placed in service, 

report the applicable part of this amount on Form 3800, line 4e. For all other production of

electricity, refined coal, or Indian coal, report the applicable part of this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 31

32 Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or Indian 

coal produced during the 4-year period beginning on the date the facility was placed in service, report 

the applicable part of this amount on Form 3800, line 4e. For all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 32

Form 8835 (2012)

0

0

0

0

*

22,970

25,425

24,850

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

184

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 38

Name(s) shown on return Your social security number

Part I Information About Your Eligible Child or Children—You must complete this part. See instructions for 

details, including what to do if you need more space.

1

(a) 

Child’s name (b) 

Child’s year 

of birth

Check if child was—

(c) 

born before

1995 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2012 or earlier First Last 

Child 

1

Child 

2

Child 

3

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e) before you complete Part II or 

Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

Part II Adoption Credit

Child 1 Child 2 Child 3 

2 Maximum adoption credit per 

child . . . . . . . . 2 

3 Did you file Form 8839 for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 3 

4 Subtract line 3 from line 2 . 4 

5 Qualified adoption expenses 

(see instructions) . . . .

Caution. Your qualified 

adoption expenses may not be 

equal to the adoption expenses 

you paid in 2012.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Enter modified adjusted gross income (see instructions) . . . . . . 7

8 Is line 7 more than $189,710?

No. Skip lines 8 and 9, and enter -0- on line 10.

Yes. Subtract $189,710 from line 7 . . . . . . . . . . . 8

9 Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 9 × . 

10 Multiply each amount on line 6 

by line 9 . . . . . . . 10

11 Subtract line 10 from line 6 . 11

12 Add the amounts on line 11, then see the instructions for the amount of Adoption Credit to 

enter here and on Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and 

enter "8839" in the space next to box c . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2012) 

▶ For information about Form 8839 and its separate instructions, see www.irs.gov/form8839.

Total Forms Filed = 35,887

32,787

35,543 6,591 *

* 0 0

35,543 6,591 *

34,705 6,588 *

* Data not shown because of the small number of sample returns on which it is based.
185 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 38

Name(s) shown on return Your social security number

Part I Information About Your Eligible Child or Children—You must complete this part. See instructions for 

details, including what to do if you need more space.

1

(a) 

Child’s name (b) 

Child’s year 

of birth

Check if child was—

(c) 

born before

1995 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2012 or earlier First Last 

Child 

1

Child 

2

Child 

3

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e) before you complete Part II or 

Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

Part II Adoption Credit

Child 1 Child 2 Child 3 

2 Maximum adoption credit per 

child . . . . . . . . 2 

3 Did you file Form 8839 for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 3 

4 Subtract line 3 from line 2 . 4 

5 Qualified adoption expenses 

(see instructions) . . . .

Caution. Your qualified 

adoption expenses may not be 

equal to the adoption expenses 

you paid in 2012.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Enter modified adjusted gross income (see instructions) . . . . . . 7

8 Is line 7 more than $189,710?

No. Skip lines 8 and 9, and enter -0- on line 10.

Yes. Subtract $189,710 from line 7 . . . . . . . . . . . 8

9 Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 9 × . 

10 Multiply each amount on line 6 

by line 9 . . . . . . . 10

11 Subtract line 10 from line 6 . 11

12 Add the amounts on line 11, then see the instructions for the amount of Adoption Credit to 

enter here and on Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and 

enter "8839" in the space next to box c . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2012) 

▶ For information about Form 8839 and its separate instructions, see www.irs.gov/form8839.

Total Forms Filed = 35,887

196,556

434,993 101,486 *

* 0 0

338,813 72,053 *

323,469 70,066 *

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

186

Form 8839 (2012) Page 2 

Part III Employer-Provided Adoption Benefits

 Child 1 Child 2 Child 3 

13 Maximum exclusion per child 13

14 Did you receive employerprovided adoption benefits for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 14

15 Subtract line 14 from line 13 15

16 Employer-provided adoption 

benefits you received in 2012. 

This amount should be shown 

in box 12 of your 2012 Form(s) 

W-2 with code T . . . . 16

17 Add the amounts on line 16 . . . . . . . . . . . . . . . . . . . . . . . 17

18 

 

 

 

Enter the smaller of line 15 or 

line 16. But if the child was a 

child with special needs and the 

adoption became final in 2012, 

enter the amount from line 15 18

19 Enter modified adjusted gross income (from 

the worksheet in the instructions) . . . . 19

20 Is line 19 more than $189,710?

No. Skip lines 20 and 21, and enter -0- 

on line 22.

Yes. Subtract $189,710 from line 19 20

21 Divide line 20 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 21 × . 

22 Multiply each amount on line 18 

by line 21 . . . . . . . 22

23 Excluded benefits. Subtract 

line 22 from line 18 . . . . 23

24 Add the amounts on line 23 . . . . . . . . . . . . . . . . . . . . . . . 24

25 Taxable benefits. Is line 24 more than line 17?

No. Subtract line 24 from line 17. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 17 from line 24. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 25. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

} . . 25

TIP

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

• You paid adoption expenses in 2011, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2011. 

• The total adoption expenses you paid in 2012 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2012 or earlier. 

• You adopted a child with special needs and the adoption became final in 2012.

Form 8839 (2012) 

5,240

*

*

* Data not shown because of the small number of sample returns on which it is based.
187 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8839 (2012) Page 2 

Part III Employer-Provided Adoption Benefits

 Child 1 Child 2 Child 3 

13 Maximum exclusion per child 13

14 Did you receive employerprovided adoption benefits for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 14

15 Subtract line 14 from line 13 15

16 Employer-provided adoption 

benefits you received in 2012. 

This amount should be shown 

in box 12 of your 2012 Form(s) 

W-2 with code T . . . . 16

17 Add the amounts on line 16 . . . . . . . . . . . . . . . . . . . . . . . 17

18 

 

 

 

Enter the smaller of line 15 or 

line 16. But if the child was a 

child with special needs and the 

adoption became final in 2012, 

enter the amount from line 15 18

19 Enter modified adjusted gross income (from 

the worksheet in the instructions) . . . . 19

20 Is line 19 more than $189,710?

No. Skip lines 20 and 21, and enter -0- 

on line 22.

Yes. Subtract $189,710 from line 19 20

21 Divide line 20 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 21 × . 

22 Multiply each amount on line 18 

by line 21 . . . . . . . 22

23 Excluded benefits. Subtract 

line 22 from line 18 . . . . 23

24 Add the amounts on line 23 . . . . . . . . . . . . . . . . . . . . . . . 24

25 Taxable benefits. Is line 24 more than line 17?

No. Subtract line 24 from line 17. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 17 from line 24. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 25. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

} . . 25

TIP

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

• You paid adoption expenses in 2011, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2011. 

• The total adoption expenses you paid in 2012 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2012 or earlier. 

• You adopted a child with special needs and the adoption became final in 2012.

Form 8839 (2012) 

40,084

*

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

188

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone Employment Credit

▶ Attach to your tax return.

▶ Information about Form 8844 and its instructions is at www.irs.gov/form8844.

OMB No. 1545-1444

2012

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2012 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ × 20% (.20) 1a

b Reserved . . . . . . . . . . . . . . . 1b

2 Enter the amount from line 1a. See instructions for the adjustment you must make to salaries and 

wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Empowerment zone employment credit from partnerships, S corporations, cooperatives, estates, 

and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, 

stop here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,

Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2012)

Total Forms Filed = 21,924

358

0

21,923
189 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone Employment Credit

▶ Attach to your tax return.

▶ Information about Form 8844 and its instructions is at www.irs.gov/form8844.

OMB No. 1545-1444

2012

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2012 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ × 20% (.20) 1a

b Reserved . . . . . . . . . . . . . . . 1b

2 Enter the amount from line 1a. See instructions for the adjustment you must make to salaries and 

wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Empowerment zone employment credit from partnerships, S corporations, cooperatives, estates, 

and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, 

stop here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,

Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2012)

Total Forms Filed = 21,924

2,182

0

54,199
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

190

Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips 

▶ Attach to your tax return.

▶ Information about Form 8846 and its instructions is at www.irs.gov/form8846

OMB No. 1545-1414

2012

Attachment 

Sequence No. 98

Name(s) shown on return Identifying number

Note. Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where

tipping is customary for providing food or beverages. See the instructions for line 1.

1 Tips received by employees for services on which you paid or incurred employer social 

security and Medicare taxes during the tax year (see instructions) . . . . . . . . 1 

2 Tips not subject to the credit provisions (see instructions) . . . . . . . . . . . 2 

3 Creditable tips. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages 

(including tips) exceeded $110,100, see instructions and check here . . . . . ▶ 4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips 

from partnerships and S corporations . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K. 

All others, report this amount on Form 3800, line 4f . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16148Z Form 8846 (2012)

Total Forms Filed = 23,860

4,797

1,217

4,797

4,797

20,353

23,699
191 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips 

▶ Attach to your tax return.

▶ Information about Form 8846 and its instructions is at www.irs.gov/form8846

OMB No. 1545-1414

2012

Attachment 

Sequence No. 98

Name(s) shown on return Identifying number

Note. Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where

tipping is customary for providing food or beverages. See the instructions for line 1.

1 Tips received by employees for services on which you paid or incurred employer social 

security and Medicare taxes during the tax year (see instructions) . . . . . . . . 1 

2 Tips not subject to the credit provisions (see instructions) . . . . . . . . . . . 2 

3 Creditable tips. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages 

(including tips) exceeded $110,100, see instructions and check here . . . . . ▶ 4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips 

from partnerships and S corporations . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K. 

All others, report this amount on Form 3800, line 4f . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16148Z Form 8846 (2012)

Total Forms Filed = 23,860

535,694

49,538

486,156

37,110

97,625

134,735
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

192

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

▶ Information about Form 8853 and its separate instructions is available at www.irs.gov/form8853.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see instructions ▶

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See instructions before completing this part. If you are filing 

jointly and both you and your spouse have high deductible health plans with self-only coverage, complete a 

separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2012 . . . . 1

2 Archer MSA contributions you made for 2012, including those made from January 1, 2013, 

through April 15, 2013, that were for 2012. Do not include rollovers (see instructions) . . . . . 2

3 Limitation from the Line 3 Limitation Chart and Worksheet in the instructions . . . . . . . 3

4 Compensation (see instructions) from the employer maintaining the high deductible health plan. (If 

self-employed, enter your earned income from the trade or business under which the high 

deductible health plan was established.) . . . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 35. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 35, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2012 from all Archer MSAs (see instructions) . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see instructions) . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 8 that 

are subject to the additional 20% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2012 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

instructions).

10 Total distributions you received in 2012 from all Medicare Advantage MSAs (see instructions) . . 10

11 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 50% tax (see instructions). Enter 50% (.50) of the distributions included on line 12 that 

are subject to the additional 50% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “Med MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . 13b

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 24091H Form 8853 (2012) 

Total Forms Filed = 136,391

*

8,592

7,188

6,102

4,740

25,944

0

25,944

21,627

6,434

*

*

*

*

10,467

* Data not shown because of the small number of sample returns on which it is based.
193 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

▶ Information about Form 8853 and its separate instructions is available at www.irs.gov/form8853.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see instructions ▶

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See instructions before completing this part. If you are filing 

jointly and both you and your spouse have high deductible health plans with self-only coverage, complete a 

separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2012 . . . . 1

2 Archer MSA contributions you made for 2012, including those made from January 1, 2013, 

through April 15, 2013, that were for 2012. Do not include rollovers (see instructions) . . . . . 2

3 Limitation from the Line 3 Limitation Chart and Worksheet in the instructions . . . . . . . 3

4 Compensation (see instructions) from the employer maintaining the high deductible health plan. (If 

self-employed, enter your earned income from the trade or business under which the high 

deductible health plan was established.) . . . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 35. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 35, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2012 from all Archer MSAs (see instructions) . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see instructions) . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 8 that 

are subject to the additional 20% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2012 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

instructions).

10 Total distributions you received in 2012 from all Medicare Advantage MSAs (see instructions) . . 10

11 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 50% tax (see instructions). Enter 50% (.50) of the distributions included on line 12 that 

are subject to the additional 50% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “Med MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . 13b

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 24091H Form 8853 (2012) 

Total Forms Filed = 136,391

*

13,765

13,207

545,230

6,932

37,376

0

37,376

38,165

5,174

*

*

*

*

20,583

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

194

Form 8853 (2012) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder ▶

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C in the instructions

before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . ▶

14a Name of insured ▶ b Social security number of insured ▶

15 In 2012, did anyone other than you receive payments on a per diem or other periodic basis under a 

qualified LTC insurance contract covering the insured or receive accelerated death benefits under a life 

insurance policy covering the insured? . . . . . . . . . . . . . . . . . . . . . . . Yes No

16 Was the insured a terminally ill individual? . . . . . . . . . . . . . . . . . . . . . . Yes No

Note: If “Yes” and the only payments you received in 2012 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the 

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the 

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on 

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any 

amounts you received because the insured was terminally ill (see instructions) . . . . . . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees in

the instructions before completing lines 21 through 25.

21 Multiply $310 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured 

during the LTC period (see instructions) . . . . . . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the 

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2012) 

63,451

48,278

*

50,346

59,087

67,512

79,451

41,068

73,082

*

* Data not shown because of the small number of sample returns on which it is based.
195 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8853 (2012) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder ▶

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C in the instructions

before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . ▶

14a Name of insured ▶ b Social security number of insured ▶

15 In 2012, did anyone other than you receive payments on a per diem or other periodic basis under a 

qualified LTC insurance contract covering the insured or receive accelerated death benefits under a life 

insurance policy covering the insured? . . . . . . . . . . . . . . . . . . . . . . . Yes No

16 Was the insured a terminally ill individual? . . . . . . . . . . . . . . . . . . . . . . Yes No

Note: If “Yes” and the only payments you received in 2012 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the 

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the 

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on 

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any 

amounts you received because the insured was terminally ill (see instructions) . . . . . . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees in

the instructions before completing lines 21 through 25.

21 Multiply $310 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured 

during the LTC period (see instructions) . . . . . . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the 

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2012) 

5,224,344

1,586,515

1,328,227

*

1,344,619

2,458,483

5,895,072

1,107,023

4,997,510

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

196

Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits 

(American Opportunity and Lifetime Learning Credits)

▶ See separate instructions to find out if you are eligible to take the credits.

 ▶ Instructions and more are at www.irs.gov/form8863. Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number

▲!

CAUTION

Complete a separate Part III on page 2 for each student for whom you are claiming either credit 

before you complete Parts I and II.

Part I Refundable American Opportunity Credit 

1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 . 1

2 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 2

3 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 3

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take any

education credit . . . . . . . . . . . . . . . . . . . 4

5 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 5

6 If line 4 is: 

• Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . . .

• Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 6 . 

7 Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet 

the conditions described in the instructions, you cannot take the refundable American opportunity 

credit; skip line 8, enter the amount from line 7 on line 9, and check this box . . . . ▶ 7

8 Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 40. Then go to line 9 below. . . . . . . . . . 8

Part II Nonrefundable Education Credits

9 Subtract line 8 from line 7. Enter here and on line 8 of the Credit Limit Worksheet (see instructions) 9

10 After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If

zero skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . 10

11 Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . . . 11

12 Multiply line 11 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter: $124,000 if married filing jointly; $62,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 13

14 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 14

15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- 

on line 18, and go to line 19 . . . . . . . . . . . . . . . 15

16 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 16

17 If line 15 is: 

• Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 

• Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .

18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 18

19 Nonrefundable education credits. Enter the amount from line 13 of the Credit Limit Worksheet 

(see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . . . 19

For Paperwork Reduction Act Notice, see your tax return instructions. IRS.gov/form8863 Cat. No. 25379M Form 8863 (2012)

Total Forms Filed = 12,470,225

10,041,730

10,041,730

9,927,419

10,038,950

10,038,950

10,038,950

10,038,950

9,972,160

10,038,950

2,621,993

2,621,993

2,621,993

2,624,000

2,624,000

2,610,327

2,610,327

2,610,327

2,610,327

10,079,053
197 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits 

(American Opportunity and Lifetime Learning Credits)

▶ See separate instructions to find out if you are eligible to take the credits.

 ▶ Instructions and more are at www.irs.gov/form8863. Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2012

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number

▲!

CAUTION

Complete a separate Part III on page 2 for each student for whom you are claiming either credit 

before you complete Parts I and II.

Part I Refundable American Opportunity Credit 

1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 . 1

2 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 2

3 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 3

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take any

education credit . . . . . . . . . . . . . . . . . . . 4

5 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 5

6 If line 4 is: 

• Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . . .

• Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 6 . 

7 Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet 

the conditions described in the instructions, you cannot take the refundable American opportunity 

credit; skip line 8, enter the amount from line 7 on line 9, and check this box . . . . ▶ 7

8 Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 40. Then go to line 9 below. . . . . . . . . . 8

Part II Nonrefundable Education Credits

9 Subtract line 8 from line 7. Enter here and on line 8 of the Credit Limit Worksheet (see instructions) 9

10 After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If

zero skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . 10

11 Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . . . 11

12 Multiply line 11 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter: $124,000 if married filing jointly; $62,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 13

14 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you

are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from

Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . . 14

15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- 

on line 18, and go to line 19 . . . . . . . . . . . . . . . 15

16 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 16

17 If line 15 is: 

• Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 

• Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .

18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 18

19 Nonrefundable education credits. Enter the amount from line 13 of the Credit Limit Worksheet 

(see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . . . 19

For Paperwork Reduction Act Notice, see your tax return instructions. IRS.gov/form8863 Cat. No. 25379M Form 8863 (2012)

Total Forms Filed = 12,470,225

22,513,508

1,313,630,801

497,110,757

817,178,160

145,903,442

9,906,348

22,142,087

8,805,984

13,336,103

16,268,104

11,690,139

2,338,047

241,362,642

131,847,220

110,045,109

38,698,605

25,686,030

2,292,825

10,522,539
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

198

Form 8863 (2012) Page 2 

Name(s) shown on return Your social security number

▲!

CAUTION

Complete Part III for each student for whom you are claiming either the American 

opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for 

each student.

Part III Student and Educational Institution Information 

See instructions.

20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of your tax return)

22 Educational institution information (see instructions)

a. Name of first educational institution

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2012?

Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2011 with Box 

2 filled in and Box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

b. Name of second educational institution (if any)

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2012?

Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2011 with Box 2 

filled in and Box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

23 Has the Hope Scholarship Credit or American opportunity 

credit been claimed for this student for any 4 prior tax years?

Yes — Stop!

Go to line 31 for this student.

No — Go to line 24.

24 Was the student enrolled at least half-time for at least one 

academic period that began in 2012 at an eligible 

educational institution in a program leading towards a 

postsecondary degree, certificate, or other recognized 

postsecondary educational credential? (see instructions)

Yes — Go to line 25. No — Stop! Go to line 31 

for this student.

25 Did the student complete the first 4 years of post-secondary 

education before 2012?

Yes — Stop! 

Go to line 31 for this 

student.

No — Go to line 26.

26 Was the student convicted, before the end of 2012, of a 

felony for possession or distribution of a controlled 

substance?

Yes — Stop! 

Go to line 31 for this 

student.

No — See Tip below and 

complete either lines 27-30 

or line 31 for this student.

TIP

When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and 

choose the credit for each student that gives you the lower tax liability. You cannot take the American opportunity credit 

and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, 

do not complete line 31.

American Opportunity Credit 

27 Adjusted qualified education expenses (see instructions). Do not enter more than $4,000 . . . . 27

28 Subtract $2,000 from line 27. If zero or less enter -0- . . . . . . . . . . . . . . . . . 28

29 Multiply line 28 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 

enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1 . 30

Lifetime Learning Credit

31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts 

III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 31

Form 8863 (2012)

Student 1 Student 3

Student 2 Student 4

10,038,742 59,862

820,417 *

10,038,741 59,862

820,417 *

2,621,000 0

70,921 0

* Data not shown because of the small number of sample returns on which it is based.
199 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8863 (2012) Page 2 

Name(s) shown on return Your social security number

▲!

CAUTION

Complete Part III for each student for whom you are claiming either the American 

opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for 

each student.

Part III Student and Educational Institution Information 

See instructions.

20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of your tax return)

22 Educational institution information (see instructions)

a. Name of first educational institution

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2012?

Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2011 with Box 

2 filled in and Box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

b. Name of second educational institution (if any)

(1) Address. Number and street (or P.O. box). City, town or 

post office, state, and ZIP code. If a foreign address, see 

instructions.

(2) Did the student receive Form 1098-T 

from this institution for 2012?

Yes No

(3) Did the student receive Form 1098-T 

from this institution for 2011 with Box 2 

filled in and Box 7 checked?

Yes No

If you checked “No” in both (2) and (3), skip (4).

(4) If you checked “Yes” in (2) or (3), enter the institution's 

federal identification number (from Form 1098-T).

–

23 Has the Hope Scholarship Credit or American opportunity 

credit been claimed for this student for any 4 prior tax years?

Yes — Stop!

Go to line 31 for this student.

No — Go to line 24.

24 Was the student enrolled at least half-time for at least one 

academic period that began in 2012 at an eligible 

educational institution in a program leading towards a 

postsecondary degree, certificate, or other recognized 

postsecondary educational credential? (see instructions)

Yes — Go to line 25. No — Stop! Go to line 31 

for this student.

25 Did the student complete the first 4 years of post-secondary 

education before 2012?

Yes — Stop! 

Go to line 31 for this 

student.

No — Go to line 26.

26 Was the student convicted, before the end of 2012, of a 

felony for possession or distribution of a controlled 

substance?

Yes — Stop! 

Go to line 31 for this 

student.

No — See Tip below and 

complete either lines 27-30 

or line 31 for this student.

TIP

When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and 

choose the credit for each student that gives you the lower tax liability. You cannot take the American opportunity credit 

and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, 

do not complete line 31.

American Opportunity Credit 

27 Adjusted qualified education expenses (see instructions). Do not enter more than $4,000 . . . . 27

28 Subtract $2,000 from line 27. If zero or less enter -0- . . . . . . . . . . . . . . . . . 28

29 Multiply line 28 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and 

enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1 . 30

Lifetime Learning Credit

31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts 

III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 31

Form 8863 (2012)

Student 1 Student 3

Student 2 Student 4

30,019,151 172,385

2,550,778 *

20,658,801 117,424

1,728,173 *

16,087,865 0

180,239 0

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

200

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

▶ Information about Form 8864 and its instructions is at www.irs.gov/form8864.

OMB No. 1545-1924

2012

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Form 720 (Schedule C), Form 8849, or 

Form 4136.

Caution.

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if 

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or 

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

Type of Fuel

(a) 

Number of Gallons 

Sold or Used

(b) 

Rate

(c) 

Column (a) x Column (b)

1 Biodiesel (other than agri-biodiesel) . . . . . . . . . 1 $1.00

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2 $1.00

3 Renewable diesel . . . . . . . . . . . . . . . 3 $1.00

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4 $1.00

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5 $1.00

6 Renewable diesel included in a renewable diesel mixture . . 6 $1.00

7 Qualified agri-biodiesel production . . . . . . . . . 7 $ .10

8 Add lines 1 through 7. Include this amount in your income for 2012 (see instructions) . . . . . 8

9 Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives, 

estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and 

S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code.

What’s New

• The biodiesel and renewable diesel fuels credit was 

extended to cover fuel sold or used in 2012 and 2013.

Purpose of Form

Use Form 8864 to figure your biodiesel and renewable 

diesel fuels credit. Claim the credit for the tax year in 

which the sale or use occurs. This credit consists of the:

• Biodiesel credit,

• Renewable diesel credit,

• Biodiesel mixture credit,

• Renewable diesel mixture credit, and

• Small agri-biodiesel producer credit.

Definitions and Special Rules

Certification

To claim a credit on lines 1 through 6, you generally must 

attach the Certificate for Biodiesel and, if applicable, 

Statement of Biodiesel Reseller, to Form 8864. To claim a 

credit on lines 3 or 6, the certificate must indicate at all 

appropriate locations that the fuel to which it relates is 

renewable diesel and state that the fuel meets the 

requirements discussed under Renewable Diesel on page 

2. However, if the certificate or statement was attached to 

a previously filed claim, attach a statement with the 

following information.

• Certificate identification number.

• Total gallons of agri-biodiesel, biodiesel other than agribiodiesel, or renewable diesel on the certificate.

• Total gallons claimed on Schedule 3 (Form 8849).

• Total gallons claimed on Schedule C (Form 720).

• Total gallons claimed on Form 4136.

See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510, 

Excise Taxes, for the model certificate and statement.

Biodiesel

Biodiesel means the monoalkyl esters of long chain fatty 

acids derived from plant or animal matter which meet the 

registration requirements for fuels and fuel additives 

established by the Environmental Protection Agency 

(EPA) under section 211 of the Clean Air Act, and the 

requirements of the American Society of Testing and 

Materials (ASTM) D6751.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2012)

Total Forms Filed = 4,025

*

*

0

0

*

0

*

*

3,725

4,025

* Data not shown because of the small number of sample returns on which it is based.
201 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

▶ Information about Form 8864 and its instructions is at www.irs.gov/form8864.

OMB No. 1545-1924

2012

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Form 720 (Schedule C), Form 8849, or 

Form 4136.

Caution.

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if 

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or 

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

Type of Fuel

(a) 

Number of Gallons 

Sold or Used

(b) 

Rate

(c) 

Column (a) x Column (b)

1 Biodiesel (other than agri-biodiesel) . . . . . . . . . 1 $1.00

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2 $1.00

3 Renewable diesel . . . . . . . . . . . . . . . 3 $1.00

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4 $1.00

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5 $1.00

6 Renewable diesel included in a renewable diesel mixture . . 6 $1.00

7 Qualified agri-biodiesel production . . . . . . . . . 7 $ .10

8 Add lines 1 through 7. Include this amount in your income for 2012 (see instructions) . . . . . 8

9 Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives, 

estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and 

S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code.

What’s New

• The biodiesel and renewable diesel fuels credit was 

extended to cover fuel sold or used in 2012 and 2013.

Purpose of Form

Use Form 8864 to figure your biodiesel and renewable 

diesel fuels credit. Claim the credit for the tax year in 

which the sale or use occurs. This credit consists of the:

• Biodiesel credit,

• Renewable diesel credit,

• Biodiesel mixture credit,

• Renewable diesel mixture credit, and

• Small agri-biodiesel producer credit.

Definitions and Special Rules

Certification

To claim a credit on lines 1 through 6, you generally must 

attach the Certificate for Biodiesel and, if applicable, 

Statement of Biodiesel Reseller, to Form 8864. To claim a 

credit on lines 3 or 6, the certificate must indicate at all 

appropriate locations that the fuel to which it relates is 

renewable diesel and state that the fuel meets the 

requirements discussed under Renewable Diesel on page 

2. However, if the certificate or statement was attached to 

a previously filed claim, attach a statement with the 

following information.

• Certificate identification number.

• Total gallons of agri-biodiesel, biodiesel other than agribiodiesel, or renewable diesel on the certificate.

• Total gallons claimed on Schedule 3 (Form 8849).

• Total gallons claimed on Schedule C (Form 720).

• Total gallons claimed on Form 4136.

See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510, 

Excise Taxes, for the model certificate and statement.

Biodiesel

Biodiesel means the monoalkyl esters of long chain fatty 

acids derived from plant or animal matter which meet the 

registration requirements for fuels and fuel additives 

established by the Environmental Protection Agency 

(EPA) under section 211 of the Clean Air Act, and the 

requirements of the American Society of Testing and 

Materials (ASTM) D6751.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2012)

Total Forms Filed = 4,025

*

*

0

0

*

0

*

*

12,319

12,736

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

202

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Form 8880 and its instructions is at www.irs.gov/form8880.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take this credit if either of the following applies.

• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,750 ($43,125 if head of 

household; $57,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1995, (b) is claimed as a 

dependent on someone else’s 2012 tax return, or (c) was a student (see instructions).

 (a) You (b) Your spouse 

1 Traditional and Roth IRA contributions for 2012. Do not include rollover 

contributions . . . . . . . . . . . . . . . . . . . . 1 

2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2012 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2009 and before the due date 

(including extensions) of your 2012 tax return (see instructions). If 

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— 

Over— But not 

over—

And your filing status is—

Married 

filing jointly

Head of 

household

Single, Married filing 

separately, or 

Enter on line 9— Qualifying widow(er) 

--- $17,250 .5 .5 .5

$17,250 $18,750 .5 .5 .2

$18,750 $25,875 .5 .5 .1

$25,875 $28,125 .5 .2 .1

$28,125 $28,750 .5 .1 .1

$28,750 $34,500 .5 .1 .0

$34,500 $37,500 .2 .1 .0

$37,500 $43,125 .1 .1 .0

$43,125 $57,500 .1 .0 .0

$57,500 --- .0 .0 .0

Note: If line 9 is zero, stop; you cannot take this credit.

9 X .

10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or 

Form 1040NR, line 44 . . . . . . . . . . . . . . . . . 11 

12 1040 filers: Enter the total of your credits from lines 47 through 49, 

and Schedule R, line 22.

1040A filers: Enter the total of your credits from lines 29 through 31.

1040NR filers: Enter the total of your credits from lines 45 and 46.

} 12 

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 

14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13 

here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . 14 

*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2012)

Total Forms Filed = 7,466,898

627,287 230,115

5,799,157 1,098,186

6,198,698 1,266,182

262,906 121,361

6,186,913 1,257,832

6,186,913 1,257,832

7,043,793

7,043,793

7,026,798

7,026,798

6,981,037

1,068,872

6,942,808

6,925,814
203 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ Information about Form 8880 and its instructions is at www.irs.gov/form8880.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take this credit if either of the following applies.

• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,750 ($43,125 if head of 

household; $57,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1995, (b) is claimed as a 

dependent on someone else’s 2012 tax return, or (c) was a student (see instructions).

 (a) You (b) Your spouse 

1 Traditional and Roth IRA contributions for 2012. Do not include rollover 

contributions . . . . . . . . . . . . . . . . . . . . 1 

2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2012 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2009 and before the due date 

(including extensions) of your 2012 tax return (see instructions). If 

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— 

Over— But not 

over—

And your filing status is—

Married 

filing jointly

Head of 

household

Single, Married filing 

separately, or 

Enter on line 9— Qualifying widow(er) 

--- $17,250 .5 .5 .5

$17,250 $18,750 .5 .5 .2

$18,750 $25,875 .5 .5 .1

$25,875 $28,125 .5 .2 .1

$28,125 $28,750 .5 .1 .1

$28,750 $34,500 .5 .1 .0

$34,500 $37,500 .2 .1 .0

$37,500 $43,125 .1 .1 .0

$43,125 $57,500 .1 .0 .0

$57,500 --- .0 .0 .0

Note: If line 9 is zero, stop; you cannot take this credit.

9 X .

10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or 

Form 1040NR, line 44 . . . . . . . . . . . . . . . . . 11 

12 1040 filers: Enter the total of your credits from lines 47 through 49, 

and Schedule R, line 22.

1040A filers: Enter the total of your credits from lines 29 through 31.

1040NR filers: Enter the total of your credits from lines 45 and 46.

} 12 

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 

14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13 

here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . 14 

*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2012)

Total Forms Filed = 7,466,898

1,886,363 772,614

8,181,706 1,943,652

10,068,069 2,716,266

537,035 391,006

9,818,459 2,568,022

6,761,887 1,510,020

8,271,907

232,057,577

1,476,575

11,692,204

749,821

10,942,384

1,202,908
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

204

Form 8885

Department of the Treasury 

Internal Revenue Service 

Health Coverage Tax Credit

▶ Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR

▶ Information about Form 8885 and its instructions is at www.irs.gov/form8885.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 134

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Before you begin: See Definitions and Special Rules in the instructions.

▲!

CAUTION

Do not complete this form if you can be claimed as a dependent on someone else’s 2012 tax return.

Part I Complete This Part To See if You Are Eligible To Take This Credit

1 Check the boxes below for each month in 2012 that all of the following statements were true on the first day of that month.

• You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) 

recipient, or Pension Benefit Guaranty Corporation (PBGC) pension payee; or you were a qualified family member of an

individual who fell under one of the categories listed above when he or she passed away or with whom you finalized 

a divorce. 

• You and/or your family member(s) were covered by a qualified health insurance plan for which you paid the entire premiums, 

or your portion of the premiums, directly to your health plan or to “U.S. Treasury–HCTC.”

• You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for 

the HCTC.

• You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

• You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the

U.S. military health system (TRICARE).

• You were not imprisoned under federal, state, or local authority.

• Your employer did not pay 50% or more of the cost of coverage.

• You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

January February March April May June

July August September October November December

Part II Health Coverage Tax Credit

2 Enter the total amount paid directly to your health plan for qualified health insurance coverage for 

the months checked on line 1 (see instructions). Do not include on line 2 any qualified health

insurance premiums paid to “U.S. Treasury–HCTC” or any insurance premiums on coverage that 

was actually paid for with a National Emergency Grant. Also, do not include any advance 

(monthly) payments or reimbursement credits you received as shown on Form 1099-H, box 1 . . 2

▲!

CAUTION

You must attach the required documents listed in the instructions for any amounts

included on line 2. If you do not attach the required documents, your credit will be

disallowed.

3 Enter the total amount of any Archer MSA or health savings accounts distributions used to pay for 

qualified health insurance coverage for the months checked on line 1 . . . . . . . . . . . 3

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take the credit . . . . . . . . 4

5 Health Coverage Tax Credit. If you received an advance (monthly) payment in any month not 

checked on line 1, see the instructions for line 5 for more details. Otherwise, multiply the amount 

on line 4 by 72.5% (.725). Enter the result here and on Form 1040, line 71 (check box d); Form

1040NR, line 67 (check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 34641D Form 8885 (2012)

Total Forms Filed = 11,754

10,747

0

10,747

11,754
205 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8885

Department of the Treasury 

Internal Revenue Service 

Health Coverage Tax Credit

▶ Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR

▶ Information about Form 8885 and its instructions is at www.irs.gov/form8885.

OMB No. 1545-0074

2012

Attachment 

Sequence No. 134

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Before you begin: See Definitions and Special Rules in the instructions.

▲!

CAUTION

Do not complete this form if you can be claimed as a dependent on someone else’s 2012 tax return.

Part I Complete This Part To See if You Are Eligible To Take This Credit

1 Check the boxes below for each month in 2012 that all of the following statements were true on the first day of that month.

• You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) 

recipient, or Pension Benefit Guaranty Corporation (PBGC) pension payee; or you were a qualified family member of an

individual who fell under one of the categories listed above when he or she passed away or with whom you finalized 

a divorce. 

• You and/or your family member(s) were covered by a qualified health insurance plan for which you paid the entire premiums, 

or your portion of the premiums, directly to your health plan or to “U.S. Treasury–HCTC.”

• You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for 

the HCTC.

• You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

• You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the

U.S. military health system (TRICARE).

• You were not imprisoned under federal, state, or local authority.

• Your employer did not pay 50% or more of the cost of coverage.

• You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

January February March April May June

July August September October November December

Part II Health Coverage Tax Credit

2 Enter the total amount paid directly to your health plan for qualified health insurance coverage for 

the months checked on line 1 (see instructions). Do not include on line 2 any qualified health

insurance premiums paid to “U.S. Treasury–HCTC” or any insurance premiums on coverage that 

was actually paid for with a National Emergency Grant. Also, do not include any advance 

(monthly) payments or reimbursement credits you received as shown on Form 1099-H, box 1 . . 2

▲!

CAUTION

You must attach the required documents listed in the instructions for any amounts

included on line 2. If you do not attach the required documents, your credit will be

disallowed.

3 Enter the total amount of any Archer MSA or health savings accounts distributions used to pay for 

qualified health insurance coverage for the months checked on line 1 . . . . . . . . . . . 3

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take the credit . . . . . . . . 4

5 Health Coverage Tax Credit. If you received an advance (monthly) payment in any month not 

checked on line 1, see the instructions for line 5 for more details. Otherwise, multiply the amount 

on line 4 by 72.5% (.725). Enter the result here and on Form 1040, line 71 (check box d); Form

1040NR, line 67 (check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 34641D Form 8885 (2012)

Total Forms Filed = 11,754

33,194

0

33,194

24,548
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

206

Form 8889

Department of the Treasury 

Internal Revenue Service 

▶ Information about Form 8889 and its separate instructions is available at www.irs.gov/form8889.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 53

Health Savings Accounts (HSAs) 

Name(s) shown on Form 1040 or Form 1040NR Social security number of HSA 

beneficiary. If both spouses have 

HSAs, see instructions ▶

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required. 

Part I HSA Contributions and Deduction. See the instructions before completing this part. If you are filing jointly 

and both you and your spouse each have separate HSAs, complete a separate Part I for each spouse. 

1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2012 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2012 (or those made on your behalf), including those made 

from January 1, 2013, through April 15, 2013, that were for 2012. Do not include employer 

contributions, contributions through a cafeteria plan, or rollovers (see instructions) . . . . . 2 

3 If you were under age 55 at the end of 2012, and on the first day of every month during 2012, 

you were, or were considered, an eligible individual with the same coverage, enter $3,100

($6,250 for family coverage). All others, see the instructions for the amount to enter . . . . 3 

4 Enter the amount you and your employer contributed to your Archer MSAs for 2012 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2012, also include any amount contributed to your spouse’s Archer MSAs . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . 5 

6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had 

family coverage under an HDHP at any time during 2012, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2012, married, and you or your spouse had family 

coverage under an HDHP at any time during 2012, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2012 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2012 from all HSAs (see instructions) . . . . . . . . 14a 

b 

 

Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see instructions) . . . . . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b 

 

 

Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 16 

that are subject to the additional 20% tax. Also include this amount in the total on Form 1040, 

line 60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 59, enter “HSA” and the amount . . . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37621P Form 8889 (2012) 

Total Forms Filed = 5,215,437

188,188

1,124,361

4,194,066

14,918

4,194,053

4,084,630

458,671

4,088,499

3,560,308

3,808,092

1,083,379

3,775,189

60,895

3,747,861

3,597,131

209,043

30,851

3,569,133
207 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8889

Department of the Treasury 

Internal Revenue Service 

▶ Information about Form 8889 and its separate instructions is available at www.irs.gov/form8889.

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074

2012

Attachment 

Sequence No. 53

Health Savings Accounts (HSAs) 

Name(s) shown on Form 1040 or Form 1040NR Social security number of HSA 

beneficiary. If both spouses have 

HSAs, see instructions ▶

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required. 

Part I HSA Contributions and Deduction. See the instructions before completing this part. If you are filing jointly 

and both you and your spouse each have separate HSAs, complete a separate Part I for each spouse. 

1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2012 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2012 (or those made on your behalf), including those made 

from January 1, 2013, through April 15, 2013, that were for 2012. Do not include employer 

contributions, contributions through a cafeteria plan, or rollovers (see instructions) . . . . . 2 

3 If you were under age 55 at the end of 2012, and on the first day of every month during 2012, 

you were, or were considered, an eligible individual with the same coverage, enter $3,100

($6,250 for family coverage). All others, see the instructions for the amount to enter . . . . 3 

4 Enter the amount you and your employer contributed to your Archer MSAs for 2012 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2012, also include any amount contributed to your spouse’s Archer MSAs . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . 5 

6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had 

family coverage under an HDHP at any time during 2012, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2012, married, and you or your spouse had family 

coverage under an HDHP at any time during 2012, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2012 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2012 from all HSAs (see instructions) . . . . . . . . 14a 

b 

 

Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see instructions) . . . . . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b 

 

 

Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 16 

that are subject to the additional 20% tax. Also include this amount in the total on Form 1040, 

line 60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 59, enter “HSA” and the amount . . . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37621P Form 8889 (2012) 

Total Forms Filed = 5,215,437

41,860

3,626,783

21,111,268

23,426

21,092,667

20,176,395

474,277

20,650,672

8,257,356

13,324,975

3,355,278

8,612,674

99,566

8,513,108

8,275,749

237,358

68,012

8,325,368
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

208

Form 8889 (2012) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before 

completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 18 

19 

Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 

20 

Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . .

20 

21 

Total income. Add lines 18 and 19. Include this amount on Form 1040, line 21, or Form 

1040NR, line 21. On the dotted line next to Form 1040, line 21, or Form 1040NR, line 21, enter 

“HSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . .

21 

Additional tax. Multiply line 20 by 10% (.10). Include this amount in the total on Form 1040, line 

60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, 

line 59, enter “HDHP” and the amount . . . . . . . . . . . . . . . . . . .

Form 8889 (2012) 

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
209 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8889 (2012) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before 

completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 18 

19 

Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 

20 

Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . .

20 

21 

Total income. Add lines 18 and 19. Include this amount on Form 1040, line 21, or Form 

1040NR, line 21. On the dotted line next to Form 1040, line 21, or Form 1040NR, line 21, enter 

“HSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . .

21 

Additional tax. Multiply line 20 by 10% (.10). Include this amount in the total on Form 1040, line 

60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, 

line 59, enter “HDHP” and the amount . . . . . . . . . . . . . . . . . . .

Form 8889 (2012) 

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

210

Form 8903

(Rev. December 2010) 

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-1984

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

Note. Do not complete column (a), unless you have oil-related 

production activities. Enter amounts for all activities in column (b), 

including oil-related production activities.

(a) 

Oil-related production activities

(b)

All activities

1 Domestic production gross receipts (DPGR) . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see instructions) . 3 

4 If you are using the small business simplified overall method, enter the 

amount of cost of goods sold and other deductions or losses you 

ratably apportion to DPGR. All others, skip line 4 . . . . . . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and 

certain partnerships and S corporations (see instructions) . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line

9 and go to line 10 . . . . . . . . . . . . . . . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . 9 

10 a Oil-related qualified production activities income. Estates and

trusts, subtract line 9, column (a), from line 8, column (a), all others, 

enter amount from line 8, column (a). If zero or less, enter -0- here . 10a 

b Qualified production activities income. Estates and trusts, subtract 

line 9, column (b), from line 8, column (b), all others, enter amount 

from line 8, column (b). If zero or less, enter -0- here, skip lines 11

through 21, and enter -0- on line 22 . . . . . . . . . . . 10b 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities } 11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21, 

and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 a Enter the smaller of line 10a or line 12 . . . . . . . . . . 14a

b Reduction for oil-related qualified production activities income. Multiply line 14a by 3% . . 14b

15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15

16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16

17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 19

20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . . 20

21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21

22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22

23 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 24

25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (Rev. 12-2010)

Total Forms Filed = 825,399

659,389

457,168

303,541

343,975

71,670

438,530

406,806

310,266

617,121

615,995

607,449

602,432

291,675

274,164

543,037

543,037

541,605

143,265

*

104,175

71,472

81,687

5,729

96,841

88,618

16,206

81,882

64,460

62,430

602,419

* Data not shown because of the small number of sample returns on which it is based.
211 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8903

(Rev. December 2010) 

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-1984

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

Note. Do not complete column (a), unless you have oil-related 

production activities. Enter amounts for all activities in column (b), 

including oil-related production activities.

(a) 

Oil-related production activities

(b)

All activities

1 Domestic production gross receipts (DPGR) . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see instructions) . 3 

4 If you are using the small business simplified overall method, enter the 

amount of cost of goods sold and other deductions or losses you 

ratably apportion to DPGR. All others, skip line 4 . . . . . . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and 

certain partnerships and S corporations (see instructions) . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line

9 and go to line 10 . . . . . . . . . . . . . . . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . 9 

10 a Oil-related qualified production activities income. Estates and

trusts, subtract line 9, column (a), from line 8, column (a), all others, 

enter amount from line 8, column (a). If zero or less, enter -0- here . 10a 

b Qualified production activities income. Estates and trusts, subtract 

line 9, column (b), from line 8, column (b), all others, enter amount 

from line 8, column (b). If zero or less, enter -0- here, skip lines 11

through 21, and enter -0- on line 22 . . . . . . . . . . . 10b 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities } 11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21, 

and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 a Enter the smaller of line 10a or line 12 . . . . . . . . . . 14a

b Reduction for oil-related qualified production activities income. Multiply line 14a by 3% . . 14b

15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15

16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16

17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 19

20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . . 20

21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21

22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22

23 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 24

25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (Rev. 12-2010)

Total Forms Filed = 825,399

11,144,385

1,060,608,919

719,660,361

209,596,015

56,465,763

985,722,140

74,886,779

60,491,919

160,870,567

458,492,373

123,750,115

11,137,311

152,989,554

94,435,649

247,425,203

123,712,727

10,235,029

902,242

*

33,140,682

20,314,311

24,155,805

572,619

45,042,735

-11,902,053

2,493,391

7,704,434

5,507,110

165,214

10,971,697

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

212

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

▶ Attach to your tax return.

▶ Information about Form 8910 and its separate instructions is at www.irs.gov/form8910.

OMB No. 1545-1998

2012

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain alternative motor vehicles.

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles acquired before 2012 on 

Form 8834.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8910 and include the totals on lines 14 and 18. (a) Vehicle 1 (b) Vehicle 2 

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Reserved . . . . . . . . . . . . . . . 4

5 Reserved . . . . . . . . . . . . . . . 5

6 Reserved . . . . . . . . . . . . . . . 6

7 Reserved . . . . . . . . . . . . . . . 7

8 Reserved . . . . . . . . . . . . . . . 8

9 Reserved . . . . . . . . . . . . . . . 9

10 Reserved . . . . . . . . . . . . . . . 10 

11 Tentative credit (see instructions for amount to enter) 11

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

12 Business/investment use percentage (see instructions) 12 % %

13 Multiply line 11 by line 12 . . . . . . . . . . 13

14 Add columns (a) and (b) on line 13 . . . . . . . . . . . . . . . . . 14

15 Alternative motor vehicle credit from partnerships and S corporations . . . . . . 15

16 Business/investment use part of credit. Add lines 14 and 15. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on 

Form 3800, line 1r . . . . . . . . . . . . . . . . . . . . . . . 16

Part III Credit for Personal Use Part of Vehicle 

17 If you skipped Part II, enter the amount from line 11. If 

you completed Part II, subtract line 13 from line 11 . 17

18 Add columns (a) and (b) on line 17 . . . . . . . . . . . . . . . . . 18

19 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 19

20 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and stop here. You cannot claim

the personal use part of the credit . . . . . . . . . . . . . . . . . . 21

22 Personal use part of credit. Enter the smaller of line 18 or line 21 here and on Form

1040, line 53 (or Form 1040NR, line 50). Check box c on that line and enter “8910” in

the space next to that box. If line 21 is smaller than line 18, see instructions . . . . 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2012)

Total Forms Filed = 7,286

7,285 *

*

0

*

7,245

1,747

7,282

7,241

* Data not shown because of the small number of sample returns on which it is based.
213 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

▶ Attach to your tax return.

▶ Information about Form 8910 and its separate instructions is at www.irs.gov/form8910.

OMB No. 1545-1998

2012

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain alternative motor vehicles.

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles acquired before 2012 on 

Form 8834.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8910 and include the totals on lines 14 and 18. (a) Vehicle 1 (b) Vehicle 2 

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Reserved . . . . . . . . . . . . . . . 4

5 Reserved . . . . . . . . . . . . . . . 5

6 Reserved . . . . . . . . . . . . . . . 6

7 Reserved . . . . . . . . . . . . . . . 7

8 Reserved . . . . . . . . . . . . . . . 8

9 Reserved . . . . . . . . . . . . . . . 9

10 Reserved . . . . . . . . . . . . . . . 10 

11 Tentative credit (see instructions for amount to enter) 11

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

12 Business/investment use percentage (see instructions) 12 % %

13 Multiply line 11 by line 12 . . . . . . . . . . 13

14 Add columns (a) and (b) on line 13 . . . . . . . . . . . . . . . . . 14

15 Alternative motor vehicle credit from partnerships and S corporations . . . . . . 15

16 Business/investment use part of credit. Add lines 14 and 15. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on 

Form 3800, line 1r . . . . . . . . . . . . . . . . . . . . . . . 16

Part III Credit for Personal Use Part of Vehicle 

17 If you skipped Part II, enter the amount from line 11. If 

you completed Part II, subtract line 13 from line 11 . 17

18 Add columns (a) and (b) on line 17 . . . . . . . . . . . . . . . . . 18

19 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 19

20 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and stop here. You cannot claim

the personal use part of the credit . . . . . . . . . . . . . . . . . . 21

22 Personal use part of credit. Enter the smaller of line 18 or line 21 here and on Form

1040, line 53 (or Form 1040NR, line 50). Check box c on that line and enter “8910” in

the space next to that box. If line 21 is smaller than line 18, see instructions . . . . 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2012)

Total Forms Filed = 7,286

27,080 *

*

0

*

22,103

623

188,262

20,177

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

214

Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

▶ Information about Form 8911 and its instructions is at www.irs.gov/form8911.

OMB No. 1545-1981

2012

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year 

(see What's New in the instructions) . . . . . . . . . . . . . . . . . . . 1 

Part II Credit for Business/Investment Use Part of Refueling Property

2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . 2 

3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 5

6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . 6

7 Enter the smaller of line 5 or line 6. . . . . . . . . . . . . . . . . . . . 7

8 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1s . . . 9

Part III Credit for Personal Use Part of Refueling Property

10 Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a 

credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Multiply line 10 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 11

12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . 12

13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . 13

14 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 42). 

• Other filers. Enter the regular tax before credits from your return. } . . . . 14

15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 15a

b Personal credits from Form 1040 or 1040NR (see instructions) . 15b

c Non-business qualified electric vehicle credit from Form 8834, line 30 15c

d Add lines 15a through 15c . . . . . . . . . . . . . . . . . . . . . . . 15d

16 Net regular tax. Subtract line 15d from line 14. If zero or less, enter -0- and stop here; do not

file this form unless you are claiming a credit on line 9 . . . . . . . . . . . . . 16

17 Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 33.

• Other filers. Enter the tentative minimum tax from your alternative minimum tax 

form or schedule. } . . . 17 

18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . 18 

19 Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form 

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller 

than line 13, see instructions . . . . . . . . . . . . . . . . . . . . . 19 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2012)

Total Forms Filed = 10,222

4,073

*

4,089

8,108

9,221

2,866

8,104

2,278

9,127

0

7,848

3,066

*

4,068

* Data not shown because of the small number of sample returns on which it is based.
215 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

▶ Information about Form 8911 and its instructions is at www.irs.gov/form8911.

OMB No. 1545-1981

2012

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year 

(see What's New in the instructions) . . . . . . . . . . . . . . . . . . . 1 

Part II Credit for Business/Investment Use Part of Refueling Property

2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . 2 

3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 5

6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . 6

7 Enter the smaller of line 5 or line 6. . . . . . . . . . . . . . . . . . . . 7

8 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1s . . . 9

Part III Credit for Personal Use Part of Refueling Property

10 Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a 

credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Multiply line 10 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 11

12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . 12

13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . 13

14 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 42). 

• Other filers. Enter the regular tax before credits from your return. } . . . . 14

15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 15a

b Personal credits from Form 1040 or 1040NR (see instructions) . 15b

c Non-business qualified electric vehicle credit from Form 8834, line 30 15c

d Add lines 15a through 15c . . . . . . . . . . . . . . . . . . . . . . . 15d

16 Net regular tax. Subtract line 15d from line 14. If zero or less, enter -0- and stop here; do not

file this form unless you are claiming a credit on line 9 . . . . . . . . . . . . . 16

17 Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 33.

• Other filers. Enter the tentative minimum tax from your alternative minimum tax 

form or schedule. } . . . 17 

18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . 18 

19 Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form 

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller 

than line 13, see instructions . . . . . . . . . . . . . . . . . . . . . 19 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2012)

Total Forms Filed = 10,222

7,203

*

7,274

8,470

240,335

195,541

8,183

4,343

48,169

0

51,687

21,995

*

92,440

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

216

Form 8917

Department of the Treasury 

Internal Revenue Service

Tuition and Fees Deduction

See Instructions. 

Attach to Form 1040 or Form 1040A. 

Instructions and more are at www.IRS.gov/form8917

OMB No. 1545-0074

2012

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the 

same student for the same tax year.

Before you begin: ✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form 

1040, line 36. See the 2012 Form 1040 instructions for line 36.

1 (a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Adjusted qualified

expenses (see

instructions)

2 Add the amounts on line 1, column (c), and enter the total . . . . . . . . . . . . . 2

3 Enter the amount from Form 1040, line 22, or Form 1040A, line 15 3

4 Enter the total from either:

• Form 1040, lines 23 through 33, plus any write-in adjustments 

entered on the dotted line next to Form 1040, line 36, or

• Form 1040A, lines 16 through 18. . . . . . . . . . . 4

5 Subtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly), 

stop; you cannot take the deduction for tuition and fees . . . . . . . . . . . . . 5

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, 

see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter 

6, to figure the amount to enter on line 5.

6 Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married 

filing jointly)?

Yes. Enter the smaller of line 2, or $2,000.

No. Enter the smaller of line 2, or $4,000.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

} . . . . . . . . . . . . . . 6

Section references are to the Internal Revenue Code unless otherwise noted.

What's New

Future developments. The IRS has created a page on IRS.gov for information 

about Form 8917, at www.irs.gov/form8917. Information about any future 

developments affecting Form 8917 (such as legislation enacted after we release it) 

will be posted on that page.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees expenses paid 

in 2012.

This deduction is based on adjusted qualified education expenses paid to an 

eligible postsecondary educational institution. See Qualified Education Expenses, 

later, for more information.

TIP

You may be able to take the American opportunity credit or lifetime 

learning credit for your education expenses instead of the tuition and fees 

deduction. See Form 8863, Education Credits, and Pub. 970, Tax 

Benefits for Education, for more information about these credits.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or a dependent you 

claim on your tax return was a student enrolled at or attending an eligible 

educational institution. The deduction is based on the amount of qualified 

education expenses you paid for the student in 2012 for academic periods 

beginning in 2012 and those beginning in the first 3 months of 2013.

Generally, in order to claim the deduction for education expenses for a 

dependent, you must have paid the expenses in 2012 and must claim an 

exemption for the student as a dependent on your 2012 tax return (line 6c of Form 

1040 or 1040A). For additional information, see chapter 6 of Pub. 970.

You cannot claim the tuition and fees deduction if any of the following apply.

• Your filing status is married filing separately.

• Another person can claim an exemption for you as a dependent on his or her tax 

return. You cannot take the deduction even if the other person does not actually 

claim that exemption.

• Your modified adjusted gross income (MAGI), as figured on line 5, is more than 

$80,000 ($160,000 if filing a joint return).

• You were a nonresident alien for any part of the year and did not elect to be 

treated as a resident alien for tax purposes. More information on nonresident 

aliens can be found in Pub. 519, U.S. Tax Guide for Aliens.

You cannot claim a tuition and fees deduction for any student if you or anyone 

else claims an American opportunity or lifetime learning credit (Form 8863) in 2012 

with respect to expenses of the student for whom the qualified education 

expenses were paid. However, a state tax credit will not disqualify you from 

claiming a tuition and fees deduction.

Qualified Education Expenses

Generally, qualified education expenses are amounts you paid in 2012 for tuition 

and fees required for the student’s enrollment or attendance at an eligible 

educational institution. Required fees include amounts for books, supplies, and 

equipment used in a course of study if required to be paid to the institution as a 

condition of enrollment or attendance. It does not matter whether the expenses 

were paid in cash, by check, by credit card, or with borrowed funds.

Qualified education expenses include nonacademic fees, such as student 

activity fees, athletic fees, or other expenses unrelated to the academic course of 

instruction, only if the fee must be paid to the institution as a condition of 

enrollment or attendance. However, fees for personal expenses (described below) 

are never qualified education expenses.

Qualified education expenses do not include amounts paid for:

• Personal expenses. This means room and board, insurance, medical expenses 

(including student health fees), transportation, and other similar personal, living, or 

family expenses.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2012)

Total Forms Filed = 2,125,059

Student 1

Student 2

Student 3 Student 4

2,117,932 2,117,932

66,519

4,498 * *

66,519

4,498

2,117,932

2,117,099

2,111,597

* Data not shown because of the small number of sample returns on which it is based.
217 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8917

Department of the Treasury 

Internal Revenue Service

Tuition and Fees Deduction

See Instructions. 

Attach to Form 1040 or Form 1040A. 

Instructions and more are at www.IRS.gov/form8917

OMB No. 1545-0074

2012

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the 

same student for the same tax year.

Before you begin: ✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form 

1040, line 36. See the 2012 Form 1040 instructions for line 36.

1 (a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Adjusted qualified

expenses (see

instructions)

2 Add the amounts on line 1, column (c), and enter the total . . . . . . . . . . . . . 2

3 Enter the amount from Form 1040, line 22, or Form 1040A, line 15 3

4 Enter the total from either:

• Form 1040, lines 23 through 33, plus any write-in adjustments 

entered on the dotted line next to Form 1040, line 36, or

• Form 1040A, lines 16 through 18. . . . . . . . . . . 4

5 Subtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly), 

stop; you cannot take the deduction for tuition and fees . . . . . . . . . . . . . 5

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, 

see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter 

6, to figure the amount to enter on line 5.

6 Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married 

filing jointly)?

Yes. Enter the smaller of line 2, or $2,000.

No. Enter the smaller of line 2, or $4,000.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

} . . . . . . . . . . . . . . 6

Section references are to the Internal Revenue Code unless otherwise noted.

What's New

Future developments. The IRS has created a page on IRS.gov for information 

about Form 8917, at www.irs.gov/form8917. Information about any future 

developments affecting Form 8917 (such as legislation enacted after we release it) 

will be posted on that page.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees expenses paid 

in 2012.

This deduction is based on adjusted qualified education expenses paid to an 

eligible postsecondary educational institution. See Qualified Education Expenses, 

later, for more information.

TIP

You may be able to take the American opportunity credit or lifetime 

learning credit for your education expenses instead of the tuition and fees 

deduction. See Form 8863, Education Credits, and Pub. 970, Tax 

Benefits for Education, for more information about these credits.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or a dependent you 

claim on your tax return was a student enrolled at or attending an eligible 

educational institution. The deduction is based on the amount of qualified 

education expenses you paid for the student in 2012 for academic periods 

beginning in 2012 and those beginning in the first 3 months of 2013.

Generally, in order to claim the deduction for education expenses for a 

dependent, you must have paid the expenses in 2012 and must claim an 

exemption for the student as a dependent on your 2012 tax return (line 6c of Form 

1040 or 1040A). For additional information, see chapter 6 of Pub. 970.

You cannot claim the tuition and fees deduction if any of the following apply.

• Your filing status is married filing separately.

• Another person can claim an exemption for you as a dependent on his or her tax 

return. You cannot take the deduction even if the other person does not actually 

claim that exemption.

• Your modified adjusted gross income (MAGI), as figured on line 5, is more than 

$80,000 ($160,000 if filing a joint return).

• You were a nonresident alien for any part of the year and did not elect to be 

treated as a resident alien for tax purposes. More information on nonresident 

aliens can be found in Pub. 519, U.S. Tax Guide for Aliens.

You cannot claim a tuition and fees deduction for any student if you or anyone 

else claims an American opportunity or lifetime learning credit (Form 8863) in 2012 

with respect to expenses of the student for whom the qualified education 

expenses were paid. However, a state tax credit will not disqualify you from 

claiming a tuition and fees deduction.

Qualified Education Expenses

Generally, qualified education expenses are amounts you paid in 2012 for tuition 

and fees required for the student’s enrollment or attendance at an eligible 

educational institution. Required fees include amounts for books, supplies, and 

equipment used in a course of study if required to be paid to the institution as a 

condition of enrollment or attendance. It does not matter whether the expenses 

were paid in cash, by check, by credit card, or with borrowed funds.

Qualified education expenses include nonacademic fees, such as student 

activity fees, athletic fees, or other expenses unrelated to the academic course of 

instruction, only if the fee must be paid to the institution as a condition of 

enrollment or attendance. However, fees for personal expenses (described below) 

are never qualified education expenses.

Qualified education expenses do not include amounts paid for:

• Personal expenses. This means room and board, insurance, medical expenses 

(including student health fees), transportation, and other similar personal, living, or 

family expenses.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2012)

Total Forms Filed = 2,125,059

Student 1

Student 2

Student 3 Student 4

11,353,052

*

242,247

21,250

11,628,047

123,454,739

4,682,853

* Data not shown because of the small number of sample returns on which it is based.
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

218

Form 8936

Department of the Treasury 

Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit

(Including Qualified Two- or Three-Wheeled Plug-in Electric Vehicles)

▶ Attach to your tax return.

▶ Information about Form 8936 and its instructions is at www.irs.gov/form8936.

OMB No. 1545-2137

2012

Attachment 

Sequence No. 125

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain plug-in electric vehicles (other than certain two- or three-wheeled or low-speed fourwheeled vehicles acquired before 2012).

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles acquired before 2012 on 

Form 8834.

• Claim the credit for certain alternative motor vehicles on Form 8910.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8936 and include the totals on lines 12 and 19. (a) Vehicle 1 (b) Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3

4 If the vehicle is a two- or three-wheeled vehicle, enter 

the cost of the vehicle. If the vehicle has at least four 

wheels, enter the tentative credit (see instructions) . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5. If the vehicle has at least four 

wheels, leave lines 7 through 10 blank and enter this 

amount on line 11 . . . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6. . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle 10 2,500 00 2,500 00

11 If the vehicle is a two- or three-wheeled vehicle, enter 

the smaller of line 9 or line 10 . . . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric drive motor vehicle credit from partnerships and S 

corporations . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form

3800, line 1y . . . . . . . . . . . . . . . . . . . . . . . . . 14

16 Multiply line 15 by 10% (.10) . . . . . . . . .

15 If you skipped Part II, enter the amount from line 4. If 

you completed Part II, subtract line 6 from line 4. If the 

vehicle has at least four wheels, leave lines 16 and 17 

blank and enter this amount on line 18 . . . . . 15

16

17 Maximum credit per vehicle. If you skipped Part II, enter 

$2,500. If you completed Part II, subtract line 11 from 

line 10 . . . . . . . . . . . . . . . . 17

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37751E Form 8936 (2012) 

Part III Credit for Personal Use Part of Vehicle

Total Forms Filed = 26,909

1,215

305

1,520
219 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8936

Department of the Treasury 

Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit

(Including Qualified Two- or Three-Wheeled Plug-in Electric Vehicles)

▶ Attach to your tax return.

▶ Information about Form 8936 and its instructions is at www.irs.gov/form8936.

OMB No. 1545-2137

2012

Attachment 

Sequence No. 125

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain plug-in electric vehicles (other than certain two- or three-wheeled or low-speed fourwheeled vehicles acquired before 2012).

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles acquired before 2012 on 

Form 8834.

• Claim the credit for certain alternative motor vehicles on Form 8910.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8936 and include the totals on lines 12 and 19. (a) Vehicle 1 (b) Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3

4 If the vehicle is a two- or three-wheeled vehicle, enter 

the cost of the vehicle. If the vehicle has at least four 

wheels, enter the tentative credit (see instructions) . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5. If the vehicle has at least four 

wheels, leave lines 7 through 10 blank and enter this 

amount on line 11 . . . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6. . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle 10 2,500 00 2,500 00

11 If the vehicle is a two- or three-wheeled vehicle, enter 

the smaller of line 9 or line 10 . . . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric drive motor vehicle credit from partnerships and S 

corporations . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form

3800, line 1y . . . . . . . . . . . . . . . . . . . . . . . . . 14

16 Multiply line 15 by 10% (.10) . . . . . . . . .

15 If you skipped Part II, enter the amount from line 4. If 

you completed Part II, subtract line 6 from line 4. If the 

vehicle has at least four wheels, leave lines 16 and 17 

blank and enter this amount on line 18 . . . . . 15

16

17 Maximum credit per vehicle. If you skipped Part II, enter 

$2,500. If you completed Part II, subtract line 11 from 

line 10 . . . . . . . . . . . . . . . . 17

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37751E Form 8936 (2012) 

Part III Credit for Personal Use Part of Vehicle

Total Forms Filed = 26,909

7,736

7,346

15,082
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

220

Form 8936 (2012) Page 2 

Part III Credit for Personal Use Part of Vehicle (continued)

(a) Vehicle 1 (b) Vehicle 2

18 If the vehicle is a two- or three-wheeled vehicle, enter the

smaller of line 16 or line 17 . . . . . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 21

22 Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22 here and on Form

1040, line 53, or Form 1040NR, line 50. Check box c on that line and enter “8936” in

the space next to that box. If line 22 is smaller than line 19, see instructions . . . . 23

Form 8936 (2012) 

25,222

15,190

26,747

25,061
221 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8936 (2012) Page 2 

Part III Credit for Personal Use Part of Vehicle (continued)

(a) Vehicle 1 (b) Vehicle 2

18 If the vehicle is a two- or three-wheeled vehicle, enter the

smaller of line 16 or line 17 . . . . . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 21

22 Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22 here and on Form

1040, line 53, or Form 1040NR, line 50. Check box c on that line and enter “8936” in

the space next to that box. If line 22 is smaller than line 19, see instructions . . . . 23

Form 8936 (2012) 

177,398

41,332

2,643,776

139,027
2012 Line Item Estimates—All figures are estimates based on samples,

Number of returns filed for selected lines

222

Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ Attach to your tax return.

▶ Information about Form 8941 and its separate instructions is at www.irs.gov/form8941.

OMB No. 1545-2198

2012

Attachment 

Sequence No. 63

Name(s) shown on return Identifying number

1 a Enter the number of individuals you employed during the tax year who are considered

employees for purposes of this credit (see instructions) . . . . . . . . . . . . . . 1a

b 

1b

Enter the employer identification number (EIN) used to report employment taxes for individuals 

included on line 1a (see instructions) . . . . . . . . . . . . . . . . . . . . 

2 Enter the number of full-time equivalent employees you had for the tax year (see instructions). If

you entered 25 or more, skip lines 3 through 11 and enter -0- on line 12 . . . . . . . . 2

3 Average annual wages you paid for the tax year (see instructions). If you entered $50,000 or 

more, skip lines 4 through 11 and enter -0- on line 12 . . . . . . . . . . . . . . 3

4 Premiums you paid during the tax year for employees included on line 1a for health insurance

coverage under a qualifying arrangement (see instructions) . . . . . . . . . . . . 4

5 Premiums you would have entered on line 4 if the total premium for each employee equaled the

average premium for the small group market in which you offered health insurance coverage 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the smaller of line 4 or line 5 . . . . . . . . . . . . . . . . . . . . 6

7 Multiply line 6 by the applicable percentage:

• Tax-exempt small employers, multiply line 6 by 25% (.25)

• All other small employers, multiply line 6 by 35% (.35) . . . . . . . . . . . . . 7

8 If line 2 is 10 or less, enter the amount from line 7. Otherwise, see instructions . . . . . . 8

9 If line 3 is $25,000 or less, enter the amount from line 8. Otherwise, see instructions . . . . 9

10 Enter the total amount of any state premium subsidies paid and any state tax credits available to 

you for premiums included on line 4 (see instructions) . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . 11

12 Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . 12

13 If line 12 is zero, skip lines 13 and 14 and go to line 15. Otherwise, enter the number of

employees included on line 1a for whom you paid premiums during the tax year for health

insurance coverage under a qualifying arrangement (see instructions) . . . . . . . . . 13

14 Enter the number of full-time equivalent employees you would have entered on line 2 if you only

included employees included on line 13 . . . . . . . . . . . . . . . . . . . 14

15 Credit for small employer health insurance premiums from partnerships, S corporations, 

cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . 15

16 Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small

employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount 

on Form 3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter the amount you paid in 2012 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2012)

Total Forms Filed = 73,415

24,863

24,858

24,858

24,858

24,858

24,797

*

24,863

24,797

41,593

66,079

* Data not shown because of the small number of sample returns on which it is based.
223 2012 Line Item Estimates—All figures are estimates based on samples,

Amounts of selected lines filed (in thousands of dollars)

Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ Attach to your tax return.

▶ Information about Form 8941 and its separate instructions is at www.irs.gov/form8941.

OMB No. 1545-2198

2012

Attachment 

Sequence No. 63

Name(s) shown on return Identifying number

1 a Enter the number of individuals you employed during the tax year who are considered

employees for purposes of this credit (see instructions) . . . . . . . . . . . . . . 1a

b 

1b

Enter the employer identification number (EIN) used to report employment taxes for individuals 

included on line 1a (see instructions) . . . . . . . . . . . . . . . . . . . . 

2 Enter the number of full-time equivalent employees you had for the tax year (see instructions). If

you entered 25 or more, skip lines 3 through 11 and enter -0- on line 12 . . . . . . . . 2

3 Average annual wages you paid for the tax year (see instructions). If you entered $50,000 or 

more, skip lines 4 through 11 and enter -0- on line 12 . . . . . . . . . . . . . . 3

4 Premiums you paid during the tax year for employees included on line 1a for health insurance

coverage under a qualifying arrangement (see instructions) . . . . . . . . . . . . 4

5 Premiums you would have entered on line 4 if the total premium for each employee equaled the

average premium for the small group market in which you offered health insurance coverage 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the smaller of line 4 or line 5 . . . . . . . . . . . . . . . . . . . . 6

7 Multiply line 6 by the applicable percentage:

• Tax-exempt small employers, multiply line 6 by 25% (.25)

• All other small employers, multiply line 6 by 35% (.35) . . . . . . . . . . . . . 7

8 If line 2 is 10 or less, enter the amount from line 7. Otherwise, see instructions . . . . . . 8

9 If line 3 is $25,000 or less, enter the amount from line 8. Otherwise, see instructions . . . . 9

10 Enter the total amount of any state premium subsidies paid and any state tax credits available to 

you for premiums included on line 4 (see instructions) . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . 11

12 Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . 12

13 If line 12 is zero, skip lines 13 and 14 and go to line 15. Otherwise, enter the number of

employees included on line 1a for whom you paid premiums during the tax year for health

insurance coverage under a qualifying arrangement (see instructions) . . . . . . . . . 13

14 Enter the number of full-time equivalent employees you would have entered on line 2 if you only

included employees included on line 13 . . . . . . . . . . . . . . . . . . . 14

15 Credit for small employer health insurance premiums from partnerships, S corporations, 

cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . 15

16 Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small

employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount 

on Form 3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter the amount you paid in 2012 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2012)

Total Forms Filed = 73,415

315,869

444,975

283,301

99,150

94,516

57,041

*

315,792

57,041

53,729

110,770

* Data not shown because of the small number of sample returns on which it is based.