Department

Of the

Treasury

Internal

Revenue

Service

Steven T. Miller

Acting Commissioner 

Rosemary D. Marcuss 

Director, 

Research, Analysis and 

Statistics 

M. Susan Boehmer 

Director, 

Statistics of Income Division 

David P. Paris 

Chief,

Individual Statistics Branch 

For further information contact: 

Jeff Hartzok, Chief 

Individual Returns Analysis Section 

Statistics of Income Division 

Jeffrey.A.Hartzok@irs.gov 

2010 Estimated 

Data Line Counts 

Individual Income 

Tax Returns 

(Rev. 11-2012) 

This 2010 Statistics of Income (SOI) estimated data line counts indicates 

the estimates of frequencies of the entries on the lines of the forms and 

schedules filed with individual tax returns as shown on the 2010 

Individual SOI Complete Report weighted file. It is based on returns 

filed in Processing Year 2011 that were sampled statistically and then 

weighted to estimate the entire 2010 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 other wise have been filed on paper as a 1040 or 1040A, and then 

it would be classified as such statistically. 

2010 Complete Report estimates: 

142,892,050 Total, all individual returns filed 

 84,071,480 1040 returns 

 40,810,489 1040A returns 

 18,010,081 1040EZ returns 

 

Estimates of returns filed electronically: 

 111,559,553 Total, all individual returns filed 

 62,427,066 1040 returns 

 35,419,288 1040A returns 

 13,713,200 1040EZ returns 

2010 Totals for Forms and Schedules ..... pg 7

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

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

Line Item Counts are reported for:

All Returns filed

Returns............................................. pg 13

Amount............................................. pg 14

Form 1040 only

Returns............................................. pg 17

Amount............................................. pg 18

Electronically filed returns

Returns............................................. pg 21

Amount............................................. pg 22

Form 1040A

Returns............................................. pg 25

Amount............................................. pg 26

Form 1040EZ 

Returns............................................. pg 29

Amount............................................. pg 30

Schedule A

Returns............................................. pg 31

Amount............................................. pg 32

Schedule B

Returns............................................. pg 33

Amount............................................. pg 34

Schedule C

Returns............................................. pg 35

Amount............................................. pg 36

Schedule C-EZ

Returns............................................. pg 39

Amount............................................. pg 40

Schedule D

Returns............................................. pg 41

Amount............................................. pg 42

Schedule E

Returns............................................. pg 45

Amount............................................. pg 46

Schedule EIC

Contents

Returns............................................. pg 49

Amount............................................. pg 50

Schedule F

Returns............................................. pg 51

Amount............................................. pg 52

Schedule L

Returns............................................. pg 55

Amount............................................. pg 56

Schedule M

Returns............................................. pg 57

Amount............................................. pg 58

Schedule R

Returns............................................. pg 59

Amount............................................. pg 60

Schedule SE

Returns............................................. pg 63

Amount............................................. pg 64

Form 982

Returns............................................. pg 67

Amount............................................. pg 68

Form 2106

Returns............................................. pg 69

Amount............................................. pg 70

Form 2106-EZ

Returns............................................. pg 73

Amount............................................. pg 74

Form 2439

Returns............................................. pg 75

Amount............................................. pg 76

Form 2441

Returns............................................. pg 77

Amount............................................. pg 78

Form 3468

Returns............................................. pg 81

Amount............................................. pg 82

Form 3800

Returns............................................. pg 87

Amount............................................. pg 88
Form 3903

Returns............................................. pg 93

Amount............................................. pg 94

Form 4136

Returns............................................. pg 95

Amount............................................. pg 96

Form 4562

Returns........................................... pg 103

Amount........................................... pg 104

Form 4684

Returns........................................... pg 107

Amount........................................... pg 108

Form 4797

Returns............................................pg 111

Amount............................................pg 112

Form 4835

Returns............................................pg 115

Amount............................................pg 116

Form 4952

Returns............................................pg 117

Amount............................................pg 118

Form 4972

Returns............................................pg 119

Amount........................................... pg 120

Form 5329

Returns........................................... pg 121

Amount........................................... pg 122

Form 5405

Returns........................................... pg 125

Amount........................................... pg 126

Form 5695

Returns........................................... pg 129

Amount........................................... pg 130

Form 5884

Returns........................................... pg 133

Amount........................................... pg 134

Form 6251

Returns........................................... pg 135

Amount........................................... pg 136

Form 6252

Returns........................................... pg 139

Amount........................................... pg 140

Form 6781

Returns........................................... pg 141

Amount........................................... pg 142

Form 8283

Returns........................................... pg 143

Amount........................................... pg 144

Form 8396

Returns........................................... pg 147

Amount........................................... pg 148

Form 8582

Returns........................................... pg 149

Amount........................................... pg 150

Form 8586

Returns........................................... pg 151

Amount........................................... pg 152

Form 8606

Returns........................................... pg 153

Amount........................................... pg 154

Form 8615

Returns........................................... pg 157

Amount........................................... pg 158

Form 8801

Returns........................................... pg 159

Amount........................................... pg 160

Form 8812

Returns........................................... pg 167

Amount........................................... pg 168

Form 8814

Returns........................................... pg 169

Amount........................................... pg 170

Form 8824

Returns........................................... pg 171

Amount........................................... pg 172

Form 8829

Returns........................................... pg 175

Amount........................................... pg 176

Form 8834

Returns........................................... pg 177

Amount........................................... pg 178

Form 8835

Returns........................................... pg 181

Amount........................................... pg 182

Form 8839

Returns........................................... pg 185

Amount........................................... pg 186

Form 8844

Returns........................................... pg 189

Amount........................................... pg 190
* New Form for Tax Year 2010 Edition

This publication was prepared by Kyle Mudry and Adrian Dungan, 

economists with the Individual Returns Analysis Section.

Form 8846

Returns........................................... pg 191

Amount........................................... pg 192

Form 8853

Returns........................................... pg 193

Amount........................................... pg 194

Form 8863

Returns........................................... pg 197

Amount........................................... pg 198

Form 8864

Returns........................................... pg 201

Amount........................................... pg 202

Form 8880

Returns........................................... pg 203

Amount........................................... pg 204

Form 8885

Returns........................................... pg 205

Amount........................................... pg 206

Form 8889

Returns........................................... pg 207

Amount........................................... pg 208

Form 8903

Returns............................................pg 211

Amount........................................... pg 212

Form 8910

Returns........................................... pg 213

Amount........................................... pg 214

* Form 8911

Returns........................................... pg 215

Amount........................................... pg 216

Form 8917

Returns........................................... pg 217

Amount........................................... pg 218

Form 8936

Returns........................................... pg 219

Amount........................................... pg 220

* Form 8941

Returns........................................... pg 221

Amount........................................... pg 222

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2010

Total Electronically Filed

All returns filed 142,892,051 111,559,553

Form 982, reduction of tax attributes 423,574 329,752

Form 1040 84,071,480 62,427,066

Form 1040A 40,810,489 35,419,288

Form 1040EZ 18,010,081 13,713,200

Schedule A, itemized deductions 47,275,945 37,574,242

Schedule B, interest & dividends 19,454,803 13,957,194

Schedule C, sole-prop business 25,438,357 18,991,418

Schedule C-EZ 4,523,710 3,411,060 tabulated within Schedule C total

Schedule D, capital gain/loss 20,974,812 16,330,382

Schedule E, supplemental income 18,158,674 13,977,194

Schedule EIC, earned income credit 20,720,294 18,722,219

Schedule F, profit or loss from farming 1,979,105 1,586,079

Schedule L, standard deduction for certain filers 384,371 170,849

Schedule M, making work pay & gov retiree credit 94,098,189 77,658,886

Schedule R, elderly or disabled 114,613 70,935

Schedule SE, self employed tax 18,867,753 13,935,083

Form 2106, employee business expense 8,351,710 6,745,166

Form 2106-EZ 4,404,338 3,575,341

Form 2439, undistributed long term capital gains 7,583 7,267

Form 2441, child care expenses 7,000,288 6,156,146

Form 3468, investment credit 25,970 23,429

Form 3800, general business credit 646,978 495,537

Form 3903, moving expenses 1,051,112 890,387

Form 4136, fuels tax credit 354,848 294,297

Form 4562, depreciation expense 11,602,772 9,218,173

Form 4684, casualties and thefts 310,319 241,589

Form 4797, sales of business property 2,844,940 2,257,656

Form 4835, farm rental 584,665 464,760

Form 4952, investment interest 1,859,304 1,409,509

Form 4972, lump-sum distributions 17,718 9,349

Form 5329, retirement plans tax 2,248,795 1,827,663

Form 5405, first-time homebuyer credit 1,357,660 878,469

Form 5695, residential energy credits 7,231,725 5,928,201

Form 5884, work opportunity credit 45,023 34,434

Form 6251, alternative minimum tax 9,338,627 7,368,439

Form 6252, installment sale income 683,552 548,083

Form 6781, gains/losses from contracts, etc 659,872 500,104

Form 8283, noncash charitable contributions 7,268,430 5,924,327

Form 8396, mortgage interest credit 44,292 41,476

Form 8582, passive activity loss limit 4,352,139 3,345,567

Form 8586, low income housing 50,371 37,763

Form 8606, nondeductible IRA's 2,709,458 2,173,423

Form 8615, under age 14 tax 235,971 177,444

Form 8801, prior year minimum tax credit 1,067,415 770,805

Form 8812, additional child tax credit 21,050,952 17,879,779

Form 8814, parent's report for child 168,715 129,644

Form 8824, like-kind exchanges 158,299 130,299

Form 8829, expense for business use of home 4,013,720 3,145,712

Form 8835, renew. elect, refined coal, & indian coal prod. cre 1,424 655

Form 8834, qualified electric & elec. vehicle credit 3,191 1,852

Form 8839, qualified adoption expenses 97,666 0

Form 8844, empowerment zone credit 30,362 21,187

Form 8846, credit for employer SS and medicare tax 91,759 64,452

Form 8853, medical savings account 126,771 89,225

Form 8863, education, hope & lifetime learning credits 14,709,820 12,869,422

Form 8864, biodiesel and renewable diesel fuels 6,449 5,144

Form 8880, credit for qualified retirement savings contrib. 6,544,345 5,736,966

Form 8885, health coverage tax credit 16,174 11,509

Form 8889, health savings accounts 3,572,866 3,035,123

Form 8903, domestic production activities 647,917 513,471

Form 8910, alternative motor vehicle credit 69,037 57,611

Form 8917, tuition and fees deduction 2,006,375 1,587,731

Form 8936, qualified plug-in elect. drive motor veh. credit 1,246 1,113

Form 8941, credit for small employer health insurance premiu 187,959 159,796

Limitations and Guidelines for 

The 2010 Data Line Counts

Since the line counts used in this package are obtained from the Tax Year 2010 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 117,566,054 and 

118,074,094). These confidence intervals correspond to the estimates for all Individual Income Tax 

Returns filed for Tax Year 2010. 

95 Percent Confidence Intervals for Selected Items on all Form 1040's

Item Line number on 1040

Salaries and wages 7 ( 117,566,054 , 118,074,094 )

Taxable interest 8a ( 54,816,765 , 55,443,485 )

Tax-exempt interest 8b ( 5,984,755 , 6,221,607 )

Ordinary dividends 9a ( 27,766,089 , 28,249,165 )

Taxable refunds of state & local taxes 10 ( 21,597,553 , 22,059,621 )

Alimony received 11 ( 399,426 , 478,966 )

Capital gain distributions 13 (margin write in) ( 1,093,684 , 1,217,822 )

Total taxable IRA distributions 15b ( 12,325,916 , 12,708,644 )

Total pension and annuities 16a ( 28,629,089 , 29,150,025 )

Taxable pension and annuities 16b ( 26,336,089 , 26,857,385 )

Unemployment compensation 19 ( 14,719,869 , 15,153,147 )

Social security benefits 20a ( 25,173,703 , 25,671,991 )

Taxable social security benefits 20b ( 15,977,430 , 16,383,364 )

Net operating loss 21 (margin write in) ( 1,072,616 , 1,166,534 )

Educator expenses 23 ( 3,503,072 , 3,725,510 )

IRA deduction 32 ( 2,491,031 , 2,675,325 )

95% confidence interval
Limitations and Guidelines for 2010 Data Line Counts 

95 Percent Confidence Intervals for Selected Items on all Form 1040's--Continued

Item Line number on 1040

Student loan interest deduction 33 ( 9,932,781 , 10,305,653 )

Tuition and fees deduction 34 ( 1,911,678 , 2,082,334 )

Moving expenses 26 ( 942,789 , 1,061,839 )

One-half of self-employment tax 27 ( 17,522,999 , 17,813,893 )

Self-employed health insurance deduction 29 ( 3,736,081 , 3,925,287 )

Keogh and self-employed SEP and SIMPLE plan 28 ( 872,344 , 947,610 )

Penalty on early withdrawal of savings 30 ( 1,040,814 , 1,163,974 )

Alimony paid 31a ( 542,520 , 650,556 )

Total adjustments 36 ( 35,004,974 , 35,516,394 )

Adjusted gross income 37 ( 142,866,844 , 142,917,256 )

Total standard deduction 40 ( 93,402,762 , 93,953,590 )

Additional standard deduction 40 (margin write in) ( 12,478,380 , 12,880,986 )

Total itemized deductions 40 ( 46,370,239 , 46,918,779 )

Taxable income 43 ( 107,030,986 , 107,577,810 )

Income tax before credits 44 ( 106,329,636 , 106,872,876 )

95% confidence interval

Forms whose line entries have weak estimates (implying a returns sampled count less than 

50) are listed below.

Form 4972 

Form 8885 
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. 

Domain of Study 

The statistics in this report are estimates from 

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 

2011. 

All returns processed during 2011 were subjected to sampling except tentative and amended 

returns. Tentative returns were not subjected to 

sampling because the revised returns may have 

been sampled later, while amended returns were 

excluded because the original returns had already 

been subjected to sampling. A small percentage of 

returns were not identified as tentative or amended until after sampling. These returns, along with 

those that contained no income information, were 

excluded in calculating estimates. 

The estimates in this report are intended to 

represent all returns filed for Tax Year 2010. 

While most of the returns processed during Calendar Year 2011 were for Tax Year 2010, the remaining returns were mostly for prior years, and 

a few for non-calendar years ending during 2011 

and 2012. Returns for prior years were used in 

place of 2010 returns received and processed after 

December 31, 2010. 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 2011. 

Sample Design and Selection 

The sample design is a stratified probability 

sample, in which the population of tax returns is 

classified into subpopulations, called strata, and a 

sample is randomly selected independently from 

each stratum. Strata are defined by: 

1. Nontaxable (including no alternative minimum 

tax) with 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 Forms or Schedules (Form 2555, Form 1116, Form 1040 

Schedule C, and Form 1040 Schedule F). 

4. Indexed positive or negative income. Sixty 

variables are used to derive positive and negative incomes. These positive and negative income classes are deflated using the Chain-Type 

Description of the Sample

For the Estimated Data Line Counts
Price Index for the Gross Domestic Product to 

represent a base year of 1991. 

5. Potential usefulness of the return for tax policy 

modeling. Thirty-two variables are used to determine how useful the return is for tax modeling purposes. 

Tax data processed to the IRS Individual 

Master File at the Enterprise Computing Center 

at Martinsburg during Calendar Year 2011 were 

used to assign each taxpayer’s record to the appropriate stratum and to determine whether or not the 

record should be included in the sample. Records 

are selected for the sample either if they possess 

certain combinations of the four ending digits of 

the social security number, or if their ending five 

digits of an eleven-digit number generated by a 

mathematical transformation of the SSN is 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. While the sample was being selected, the 

process was continually monitored for sample selection and data collection errors. In addition, a 

small subsample of returns was selected and independently reviewed, analyzed, and processed for 

a quality evaluation. 

The administrative data and controlling information for each record designated for this sample 

was loaded onto an online database at the Cincinnati Submission Processing Center. Computer 

data for the selected administrative records were 

then used to identify inconsistencies, questionable 

values, 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 return to enter the required information 

onto the online system. 

After the completion of service center review, 

data were further validated, tested, and balanced. 

Adjustments and imputations for selected fields 

based on prior year data and other available information were used to make each record internally consistent. Finally, prior to publication, all 

statistics and tables were reviewed 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. 

Some 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 2010, 0.03 percent of the sample returns 

were unavailable. 

Method of Estimation 

Weights were obtained by dividing the population count of returns in a stratum by the number 

of sample returns for that stratum. The weights 

were adjusted to correct for misclassified returns. 

These weights were applied to the sample data to 

produce all of the estimates in this report.

Description of the Sample
13

Total of All 

Returns Filed

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

6,103,182

25,049,470

1,155,754 22,505,697

12,517,280

26,596,737

13,498,285

28,889,557

25,422,847

16,503,383

1,909,241

14,936,508

16,180,397

6,666,372

142,244,789

3,614,291

1,004,561

1,002,314

17,668,446

3,830,684

1,102,394

596,538

2,583,178

10,119,216

1,997,005

35,260,684

20,159,535

1,977,152

131,619

909,977

117,820,074

55,130,125

28,007,627

21,828,587

439,196

615,952

64,846,356 21,916,717

4,424,733 6,952,603

Exemptions =

47,482,209

23,613,281

53,548,055

498,528

35,986,245

70,595

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

84,399,229

645,182

3,455,796

287,678,582

OTHER DEPENDENTS 2,569,637

Returns =

6,863,549 10,596,827

2,859,793 8,987,450

Y = * Y = **

53,526,090

2,532,292

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately) *** Included in wages

144,127

6,276

2,761

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

188,581,547

47,482,209

498,528

84,399,229

645,182

Ret. =

Exempt.=

Ret. =

415,519

1,147,033

1,841,697

***4,966

634,797

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

135,033,492

See 6a

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

142,892,051

84,071,480

40,810,489

18,010,081

Total of all returns filed =

1040 =

1040A =

1040EZ =

Electronically Filed Returns = 111,559,553

^ Returns that reported an adjusted gross income of zero were not included in this item

51,385

597,206

Number of Returns

Number of

Exempt.=

Exempt.=

Exempt.=

Ret. = 135,033,492

Dep. other earned income =

^142,256,500
14

Total of All 

Returns Filed

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

75,163,368

136,483,398

601,335 267,265,585

194,332,950

558,540,932

290,619,093

881,195,991

477,855,868

445,734,486

-11,732,278

120,249,961

190,745,678

34,629,333

8,208,441,150

915,028

2,912,661

2,674,311

24,174,249

23,335,953

356,207

10,416,420

11,443,203

9,093,467

4,364,960

119,299,058

363,808,623

-18,076,040

472,960

18,906,400

5,837,350,365

139,611,242

183,539,268

27,454,568

8,795,589

8,674,889 1,473,458

10,664

74,227

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

25,823,350

144,553,116

25,187,996

176,484

10,327,231

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

142,892,051

84,071,480

40,810,489

18,010,081

Total of all returns filed =

1040 =

1040A =

1040EZ =

Electronically Filed Returns = 111,559,553

Dep. other earned income = 163,874

8,089,142,092

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
15

Total of All 

Returns Filed

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

81,107,021

6,661,896

6,338,315

98,345 11,867,055

6,130,006

23,579,773

121,393,087 21,336

9,547,968

1,204,270

20,979,862

1,457,793

4,114,885

6,670,019

23,958

7,155,888

263,847

46,644,509

124,962,697

135,034,489

107,304,398

106,601,255

4,019,538

106,631,729

48,092,456

41,733

93,480,314

17,668,446

132,436

5,921,264

119,541 201,661

102,899,991

135,487,961

12,679,683

93,678,175

462,320

259,546

4,159

8,671

354,848 16,174

110,706,225

27,367,757

66,503

1,002,375

29,849

334,422

93,678,175

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

A

B D

C

684,801

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

113,568,220

23,889,539

39a A = 20,854,588 B = 8,236,128 C = 276,440 D = 76,184

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

3,136

984

211

105,809,553

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

10,874

11,979,099

Other Payments:

74,364,164

53c F8859= 2,014

97,084

57,491,941
16

Total of All 

Returns Filed

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

15,223,190

3,397,639

15,627 12,272,073

1,029,595

28,503,646

875,470,232 243,717

221,801,067

2,098,214

27,754,241

68,878,004

47,377,267

805,807

339,350

6,173,494

812,206

1,216,667,246

6,386,817,688

1,049,271,708

5,502,000,658

1,037,759,795

27,460,515

1,065,250,236

69,621,344

51,199

995,628,892

48,339,745

23,288

5,817,684

71,619 968,164

1,051,971,188

1,325,416,423

21,011,499

717,074,903

2,168,205

663,274

24,476

98,333

158,669 31,149

326,054,483

59,562,031

93,449

295,454

12,840

2,285,948

738,538,671

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

-373,431,750

100,792,322

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,945

1,156

1,135

54,328,950

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

32,392

10,620,383

Other Payments:

53c F8859= 3,135

1,206,776

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Real Est. Tax Ded. = 22,187
17

Total for Form 

1040 Only

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

5,902,609

22,892,287

956,524 22,505,697

10,668,457

21,341,217

11,548,551

23,328,918

18,510,485

16,503,383

1,909,241

8,277,662

13,149,795

5,599,293

83,870,486

3,014,070

1,004,561

1,002,314

17,668,446

3,830,684

1,102,394

596,538

2,209,056

6,623,754

1,424,650

30,645,806

20,159,535

1,977,152

131,619

909,977

64,394,209

44,714,042

25,400,993

21,828,587

439,196

615,952

30,393,005 9,570,141

2,867,054 6,215,530

Exemptions =

30,332,818

14,799,878

42,332,762

329,549

20,964,646

51,475

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

54,930,810

415,149

2,002,749

185,860,047

OTHER DEPENDENTS 1,493,493

Returns =

2,798,942 4,002,452

1,664,288 5,477,293

Y = * Y = **

42,316,792

1,740,067

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately)

144,127

6,276

2,761

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

124,508,888

30,332,818

329,549

54,930,810

415,149

Ret. =

Exempt.=

Ret. =

415,519

1,147,033

1,841,697

4,966

634,797

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

82,176,126

See 6a

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Number of Returns

Number of

Exempt.=

Exempt.=

Exempt.=

84,071,480

Electronically filed forms 1040 Only =

Total 1040 ONLY returns filed =

62,427,066

84,071,480
18

Total for Form 

1040 Only

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

74,623,536

134,882,282

510,182 267,265,585

179,732,560

474,670,048

273,142,240

777,595,365

364,594,370

445,734,486

-11,732,278

72,619,838

167,984,981

31,681,769

6,766,343,216

770,340

2,912,661

2,674,311

24,174,249

23,335,953

356,207

10,416,420

10,292,318

5,971,263

2,936,517

113,452,837

363,808,623

-18,076,040

472,960

18,906,400

4,576,697,663

132,574,556

181,031,535

27,454,568

8,795,589

8,674,889 1,473,458

10,664

74,227

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

25,823,350

144,553,116

25,187,996

176,484

10,327,231

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

597,206

84,071,480

Electronically filed forms 1040 Only =

Total 1040 ONLY returns filed =

62,427,066

6,652,890,379

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
19

Total for Form 

1040 Only

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

53,001,879

6,661,896

4,495,518

38,390 7,311,114

2,764,645

14,884,407

68,584,105 21,336

9,108,655

1,195,898

8,847,716

1,435,735

3,968,772

6,009,462

6,961

7,155,888

263,847

46,644,509

75,349,568

82,176,126

67,626,346

67,000,722

4,013,558

67,031,196

32,981,747

41,733

61,338,870

17,668,446

132,436

5,921,264

34,630 201,661

70,682,652

78,990,585

7,220,928

35,367,927

462,320

259,546

4,159

8,671

354,848 16,174

58,345,200

10,837,896

66,503

1,002,375

29,849

334,422

35,367,927

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

A

B D

C

680,804

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

61,108,977

19,269,711

39a A = 15,413,429 B = 6,459,522 C = 195,480 D = 50,118

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

3,136

984

211

60,854,513

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

8,879

6,926,849

Other Payments:

53c F8859= 2,014

97,084
20

Total for Form 

1040 Only

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

15,223,190

2,403,852

5,856 8,449,485

498,041

20,057,521

751,523,962 243,717

220,629,155

2,094,820

11,735,439

68,852,094

47,248,125

775,912

74,411

6,173,494

812,206

1,216,667,246

5,361,284,347

677,828,406

4,769,752,344

939,611,272

27,456,220

967,097,419

55,817,520

51,199

911,279,899

48,339,745

23,288

5,817,684

15,899 968,164

967,566,475

1,124,189,540

12,228,898

296,234,886

2,168,205

663,274

24,476

98,333

158,669 31,149

205,535,987

24,034,223

93,449

295,454

12,840

2,285,948

308,733,735

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

-252,784,112

96,936,959

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,945

1,156

1,135

34,095,672

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

32,293

6,383,979

Other Payments:

53c F8859= 2,014

1,206,776

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
21

Electronically 

Filed Returns

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

4,706,999

19,587,407

869,281 16,784,236

9,261,092

19,793,079

10,025,626

21,668,643

18,499,476

12,547,020

1,531,510

12,167,883

11,836,289

5,149,596

111,272,485

2,945,113

823,181

836,703

13,054,605

2,913,916

840,955

441,128

1,998,832

8,801,950

1,587,731

27,747,082

15,686,942

1,568,061

97,906

697,690

94,387,913

42,056,011

21,399,849

17,940,760

340,994

506,546

49,301,003 18,474,881

56,109,746

3,210,964 5,167,687

Exemptions =

39,586,975

19,797,229

42,177,615

364,653

30,503,386

55,008

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

70,414,125

460,591

2,550,621

229,296,853

OTHER DEPENDENTS 1,937,769

Returns =

5,454,636 7,762,201

2,151,988 7,229,165

Y = * Y = **

42,168,404

1,560,257

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately)

98,132

3,449

607

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

148,109,316

39,586,975

364,653

70,414,125

460,591

Ret. =

Exempt.=

Ret. =

146,729

840,834

1,392,366

2,983

459,849

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

=105,931,699

See 6a

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

111,559,553

62,427,066

35,419,288

13,713,200

1040 =

1040A =

1040EZ =

Electronically Filed Returns = 111,559,553

397,555

Number of Returns

Number of

Exempt.=

Exempt.=

Exempt.=

Ret. = =105,931,699

111,559,553
22

Electronically 

Filed Returns

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2010 (99) IRS Use Only—Do not write or staple in this space. 

Name, 

Address, 

and SSN

See separate 

instructions. 

 

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

For the year Jan. 1–Dec. 31, 2010, or other tax year beginning , 2010, ending , 20 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 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . ▶ 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 

If more than four 

dependents, see 

instructions and 

check here ▶

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } Boxes checked 

on 6a and 6b

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 page 15) 

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 

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

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 page 20. 

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 One-half 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 31a and 32 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 (2010) 

52,989,321

82,490,971

406,951 190,421,968

140,964,524

403,609,641

210,463,276

659,427,398

348,613,154

327,148,764

-8,396,741

96,083,842

139,110,767

22,964,403

6,348,138,287

743,366

2,348,273

2,187,606

17,140,285

17,955,835

289,101

7,622,750

8,694,149

7,872,557

3,450,258

90,099,786

205,541,978

-13,619,245

336,477

14,228,773

4,686,116,001

87,818,168

113,532,267

20,988,511

6,936,874

6,330,672

6,258,038,501

877,507

5,196

16,981

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

9,788,214

84,439,408

16,831,931

75,241

5,546,790

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Electronically Filed Returns =

1040's E-filed =

1040A's E-filed =

1040EZ's E-filed =

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

111,559,553

62,427,066

35,419,288

13,713,200
23

Electronically 

Filed Returns

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

68,596,071

5,229,365

5,606,479

68,940 10,366,304

5,416,222

20,048,321

97,182,042 14,385

6,966,655

969,697

17,872,155

928,563

3,015,998

4,589,331

20,019

5,900,848

211,991

37,134,265

98,947,891

105,932,698

84,869,375

84,354,121

3,152,208

84,374,247

40,494,649

39,480

73,075,582

13,054,605

106,920

4,873,986

107,440 132,538

80,256,381

107,124,161

8,933,017

72,801,938

360,666

198,212

515

7,447

294,297 11,509

90,503,895

23,865,597

55,312

835,941

16,419

0

0

72,801,938

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

422,143

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

92,638,081

15,565,950

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

1,819

***

100

86,964,156

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

142

10,581,505

Other Payments:

71,568,078

53c F8859= 2,014

0

*** Entry for this line is greater than zero, but too small to report

39a A = 14,886,764 B = 5,893,123 C = 201,064 D = 62,826

A

B D

C
24

Electronically 

Filed Returns

Form 1040 (2010) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1946, Blind.

Spouse was born before January 2, 1946, Blind.} Total boxes 

checked ▶ 39a 

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

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

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

42 Exemptions. Multiply $3,650 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 tax is from: a Form(s) 8814 b Form 4972 . 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 23 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see instructions) . . . . . . . . 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

59 a Form(s) W-2, box 9 b Schedule H c Form 5405, line 16 . . . . 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . ▶ 60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2010 estimated tax payments and amount applied from 2009 return 62 

63 Making work pay credit. Attach Schedule M . . . . . . . 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 Form 8812 . . . . . . 65 

66 American opportunity credit from Form 8863, line 14 . . . 66 

67 First-time homebuyer credit from Form 5405, line 10 . . . 67 

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

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

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

71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71 

72 Add lines 61, 62, 63, 64a, and 65 through 71. These are your total payments . . . . ▶ 72 

Refund 73 If line 72 is more than line 60, subtract line 60 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 

Direct deposit? 

See 

instructions. 

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2011 estimated tax ▶ 75 

Amount 

You Owe 

76 Amount you owe. Subtract line 72 from line 60. 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 page 12. 

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

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 1040 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

6,189,245

3,003,258

10,758 10,668,967

901,626

24,459,009

700,347,241 153,551

150,979,907

1,676,495

23,002,033

37,548,791

28,377,380

508,042

303,332

5,019,519

517,588

931,358,278

4,907,983,881

836,933,041

4,195,741,029

781,300,454

20,269,748

801,587,200

52,455,376

49,820

749,131,824

34,274,040

18,469

4,452,191

66,311 604,279

789,342,427

1,022,341,347

14,752,868

561,298,978

1,580,483

487,643

2,333

49,489

138,837 22,603

274,318,979

53,889,184

80,266

178,311

5,226

0

576,270,284

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

71a F2439=

71b F8839=

71c F8801=

71d F8885=

a=

a=

b=

b=

Recapture Tax =

Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

-302,696,359

70,205,480

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,105

***

343

44,794,763

40

9,374,376

Other Payments:

53c F8859= 2,014

0

*** Entry for this line is greater than zero, but too small to report
25

Form 

1040A U.S. Individual Income Tax Return 2010

Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

 (99) IRS Use Only—Do not write or staple in this space.

Name, 

Address, 

and SSN 

 

See separate 

instructions.

P 

R 

I 

N 

T 

C 

L 

E 

A 

R 

L 

Y

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

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. ▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

Presidential change your tax or refund.

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . . ▶ 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 

page 16)

If more than six 

dependents, see 

instructions.

} 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

d Total number of exemptions claimed.

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 

page 20.

 

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

11a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a 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 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

50,431,453

200,572

2,157,184

1,949,734

5,560,639

6,912,362

600,221

374,122

3,495,463

572,356

4,614,878

* One election box checked ** Both election boxes checked (counts each box separately)

40,810,489

Other Income = 939,947

35,959,301

8,336,358

2,606,634

199,229

1,848,823

5,255,520

4,841,156

3,030,602

40,368,226

17,149,392

168,978 8,813,403

29,468,419 15,021,599

230,033

1,453,047

88,177,329

4,064,607 6,594,376 1,076,143

1,195,505 3,510,157

10,258,360

17,149,392

168,978

29,468,419

230,033

Y = * 947,550 Y = ** 667,073

17,400,203 12,346,576

10,252,365

792,225

19,120

Total Forms Filed = 40,810,489

Total Forms Filed Electronically = 35,419,288

Single = 17,400,203 Joint = 10,252,365

20,324,139 37,745,876

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

OTHER DEPENDENTS

TOTAL DEPENDENTS

Total

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

40,810,489

Returns = See 6a
26

Form 

1040A U.S. Individual Income Tax Return 2010

Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

 (99) IRS Use Only—Do not write or staple in this space.

Name, 

Address, 

and SSN 

 

See separate 

instructions.

P 

R 

I 

N 

T 

C 

L 

E 

A 

R 

L 

Y

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

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. ▲ Make sure the SSN(s) above 

and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. Checking a box below will not 

Presidential change your tax or refund.

Election Campaign ▶ Check here if you, or your spouse if filing jointly, want $3 to go to this fund . . . . . . ▶ 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 

page 16)

If more than six 

dependents, see 

instructions.

} 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

d Total number of exemptions claimed.

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 

page 20.

 

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

11a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a 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 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

539,832

1,601,116

17,476,853

103,600,627

113,261,498

144,688

1,150,886

3,122,205

1,428,442

5,846,221

* One election box checked ** Both election boxes checked (counts each box separately)

1,106,935,708

Other Income = 2,481,875

944,996,486

6,746,409

2,507,733

91,153

14,600,390

83,870,885

34,726,302

22,760,697

1,112,781,929

Total Forms Filed = 40,810,489

Total Forms Filed Electronically = 35,419,288

Single = 17,400,203 Joint = 10,252,365

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
27

Form 1040A (2010) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23a Check 

if: { You were born before January 2, 1946, Blind

Spouse was born before January 2, 1946, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

deductions, see page 30 and check here ▶ 23b

24 Enter your standard deduction (see instructions). 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 Exemptions. Multiply $3,650 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 23. 31

32 Retirement savings contributions credit. Attach Form 8880. 32

33 Child tax credit (see instructions). 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-. 35

36 Advance earned income credit payments from Form(s) W-2, box 9. 36

37 Add lines 35 and 36. This is your total tax. ▶ 37

38 Federal income tax withheld from Forms W-2 and 1099. 38

39 2010 estimated tax payments and amount applied 

from 2009 return. 39

40 Making work pay credit. Attach Schedule M. 40 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

41a Earned income credit (EIC). 41a

b Nontaxable combat pay election. 41b

42 Additional child tax credit. Attach Form 8812. 42

43 American opportunity credit from Form 8863, line 14. 43

44 Add lines 38, 39, 40, 41a, 42, and 43. These are your total payments. ▶ 44

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

46b, 46c, 

and 46d or 

Form 8888.

45 If line 44 is more than line 37, subtract line 37 from line 44. 

This is the amount you overpaid. 45

46a Amount of line 45 you want refunded to you. If Form 8888 is attached, check here ▶ 46a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

47 Amount of line 45 you want applied to your 

2011 estimated tax. 47

Amount 

you owe

48 Amount you owe. Subtract line 44 from line 37. For details on how to pay, 

see instructions. ▶ 48

49 Estimated tax penalty (see instructions). 49

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 page 13.

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

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 (2010)

A= 5,441,160

21,750,784

1,842,797

59,955

4,555,941

3,365,361

8,695,365

14,568,699

12,132,147

146,113

660,558

B= 1,776,606

3,997

8,372

20,039

15,995

36,020,337

40,174,090

27,611,132

15,110,709

20,074,524

84,911

20,150,419

39,182,066

36,562,448

3,019,149

27,533,614

36,464,229

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D C= 80,960 D= 26,066

35,988,092

439,313

33,183,479

5,052,251

Boxes Checked=

Excess FICA withheld=

Extension Request=

Tot. Std. Ded.= 40,304,172 Add. Std. Ded= 5,458,755
28

Form 1040A (2010) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23a Check 

if: { You were born before January 2, 1946, Blind

Spouse was born before January 2, 1946, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

deductions, see page 30 and check here ▶ 23b

24 Enter your standard deduction (see instructions). 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 Exemptions. Multiply $3,650 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 23. 31

32 Retirement savings contributions credit. Attach Form 8880. 32

33 Child tax credit (see instructions). 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-. 35

36 Advance earned income credit payments from Form(s) W-2, box 9. 36

37 Add lines 35 and 36. This is your total tax. ▶ 37

38 Federal income tax withheld from Forms W-2 and 1099. 38

39 2010 estimated tax payments and amount applied 

from 2009 return. 39

40 Making work pay credit. Attach Schedule M. 40 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

41a Earned income credit (EIC). 41a

b Nontaxable combat pay election. 41b

42 Additional child tax credit. Attach Form 8812. 42

43 American opportunity credit from Form 8863, line 14. 43

44 Add lines 38, 39, 40, 41a, 42, and 43. These are your total payments. ▶ 44

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

46b, 46c, 

and 46d or 

Form 8888.

45 If line 44 is more than line 37, subtract line 37 from line 44. 

This is the amount you overpaid. 45

46a Amount of line 45 you want refunded to you. If Form 8888 is attached, check here ▶ 46a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

47 Amount of line 45 you want applied to your 

2011 estimated tax. 47

Amount 

you owe

48 Amount you owe. Subtract line 44 from line 37. For details on how to pay, 

see instructions. ▶ 48

49 Estimated tax penalty (see instructions). 49

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 page 13.

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

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 (2010)

993,787

9,771

3,822,588

531,554

8,446,125

35,010,366

16,018,801

129,142

29,894

3,997

3,395

23,672

264,330

792,102,265

321,687,861

539,746,013

13,803,825

57,918,779

55,721

57,974,500

161,967,650

-107,142,707

3,179,452

71,718,309

107,013,565

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

89,927,919

1,171,912

15,535,199

4,236,404

Boxes Checked=

Excess FICA withheld=

Extension Request=

Tot. Std. Ded.= 329,045,600 Add. Std. Ded= 8,782,602

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
29

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2010 OMB No. 1545-0074

Name, 

Address, 

and SSN 

See separate 

instructions.

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

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

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Make sure the SSN(s) ▲ above are correct. ▲

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.

Checking a box below will not 

Presidential change your tax or refund.

Election 

Campaign 

(see page 9) ▲

Check here if you, or your spouse if a joint return, want $3 to go to this fund . . ▶ You Spouse

Income

Attach 

Form(s) W-2 

here.

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 

Enclose, but do 

not attach, any 

payment.

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 11). 3 

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 

You may be 

entitled to a larger 

deduction if you 

file Form 1040A or 

1040. See Before 

You Begin on 

page 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 $9,350 if single;

$18,700 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 

8 Making work pay credit (see worksheet on back). 8 

9 a Earned income credit (EIC) (see page 13). 9a 

b Nontaxable combat pay election. 9b 

10 Add lines 7, 8, and 9a. These are your total payments and credits. ▶ 10 

11 Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27 

through 35 of the instructions. Then, enter the tax from the table on this line. 11 

Refund 12a If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund. 

If Form 8888 is attached, check here ▶ 12a

Have it directly 

deposited! See 

page 18 and fill in 

12b, 12c, 

and 12d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

13 If line 11 is larger than line 10, subtract line 10 from line 11. This is 

the amount you owe. For details on how to pay, see page 19. ▶ 13 

Third Party 

Designee

Do you want to allow another person to discuss this return with the IRS (see page 20)? Yes. Complete the following. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

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.

Joint return? See 

page 6.

Keep a copy for 

your records. ▲

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36. Cat. No. 11329W Form 1040EZ (2010)

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. 

Total Forms Filed =

Total Exemptions =

0

1,001 2,019

127,133

6,354,358

0

17,466,564

2,079,725

1,817,690

16,820,890

1,961,163

17,315,309

12,066,920

12,066,920

15,896,796

18,006,077

Tax exempt interest =

You boxes checked = 5,055,141 13,641,206

Excess FICA / RRTA =

F4868 payment =

18,010,081

Single = 17,053,148 Joint = 956,933

Other Net Income or Loss =

18,010,081

Y = * 610,129 Y = ** 70,000

* One election box checked ** Both election boxes checked (counts each box separately)

1,600,679

11,771,561

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
30

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2010 OMB No. 1545-0074

Name, 

Address, 

and SSN 

See separate 

instructions.

P 

R 

I 

N 

T 

 

C 

L 

E 

A 

R 

L 

Y

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

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Make sure the SSN(s) ▲ above are correct. ▲

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.

Checking a box below will not 

Presidential change your tax or refund.

Election 

Campaign 

(see page 9) ▲

Check here if you, or your spouse if a joint return, want $3 to go to this fund . . ▶ You Spouse

Income

Attach 

Form(s) W-2 

here.

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 

Enclose, but do 

not attach, any 

payment.

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 11). 3 

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 

You may be 

entitled to a larger 

deduction if you 

file Form 1040A or 

1040. See Before 

You Begin on 

page 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 $9,350 if single;

$18,700 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 

8 Making work pay credit (see worksheet on back). 8 

9 a Earned income credit (EIC) (see page 13). 9a 

b Nontaxable combat pay election. 9b 

10 Add lines 7, 8, and 9a. These are your total payments and credits. ▶ 10 

11 Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27 

through 35 of the instructions. Then, enter the tax from the table on this line. 11 

Refund 12a If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund. 

If Form 8888 is attached, check here ▶ 12a

Have it directly 

deposited! See 

page 18 and fill in 

12b, 12c, 

and 12d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

13 If line 11 is larger than line 10, subtract line 10 from line 11. This is 

the amount you owe. For details on how to pay, see page 19. ▶ 13 

Third Party 

Designee

Do you want to allow another person to discuss this return with the IRS (see page 20)? Yes. Complete the following. No

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

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.

Joint return? See 

page 6.

Keep a copy for 

your records. ▲

Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36. Cat. No. 11329W Form 1040EZ (2010)

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. 

Total Forms Filed =

Total Exemptions =

0

610 2,237

465,690

0

315,656,217

290,277

12,903,821

34,018,350

517,442

39,259,233

192,502,301

26,430,214

13,504,931

100,759,336

Tax exempt interest =

You boxes checked = 5,055,141 13,641,206

Excess FICA / RRTA =

F4868 payment =

18,010,081

Single = 17,053,148 Joint = 956,933

Other Net Income or Loss =

329,316,005

675,912

4,698,080

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
31

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

▶ Attach to Form 1040. ▶ See Instructions for Schedule A (Form 1040). 

OMB No. 1545-0074

2010

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 New motor vehicle taxes from line 11 of the worksheet on 

back (for certain vehicles purchased in 2009). Skip this line if 

you checked box 5b . . . . . . . . . . . . . . 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) 2010 

10,431,416

118,067

10,430,419

44,868,999

40,982,684

Personal Property Tax = 17,191,317 5,249,633

36,436,224

1,192,359

2,916,508

1,523,334

35,027,193

22,485,278

629,920

14,631,980

22,458,969

7,812,696

28,759,810

28,758,265

Gambling Loss Deduction = 889,144

 Capital Gains Deduction Limitation = 27,162

 Other than Gambling Deduction = 519,797

 Property Income, Casualty, & Theft Deduction = 9,079

46,644,509

Income Tax= 33,473,437

10,431,416

Gen. Sales Tax=11,395,561

46,315,562

37,481,356

38,143,170

104,659

11,558,003

1,401,929

4,197,222

308,717

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 47,275,945
32

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

▶ Attach to Form 1040. ▶ See Instructions for Schedule A (Form 1040). 

OMB No. 1545-0074

2010

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 New motor vehicle taxes from line 11 of the worksheet on 

back (for certain vehicles purchased in 2009). Skip this line if 

you checked box 5b . . . . . . . . . . . . . . 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) 2010 

128,122,538

42,785,975

262,697,597

172,201,075

Personal Property Tax = 6,806,167 2,975,418

387,244,132

6,713,746

1,525,892

13,619,217

134,800,994

44,321,908

31,045,639

72,143,485

6,857,307

33,824,083

112,824,875

72,598,469

Gambling Loss Deduction = 16,101,281 Other than Gambling Deduction = 3,148,695

Property Income, Casualty & Theft Deduction = 1,198,321

1,216,667,246

Income Tax=246,234,424

85,336,564

Gen Sales Tax=16,463,173

445,096,983

414,712,788

170,235,681

2,233,970

78,924,750

20,448,296

5,609,800

416,726

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 47,275,945
33

SCHEDULE B 

(Form 1040A or 1040) 2010 Interest and Ordinary Dividends

Department of the Treasury 

Internal Revenue Service (99) 

▶ Attach to Form 1040A or 1040. ▶ See instructions on back. 

OMB No. 1545-0074

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

7 a At any time during 2010, did you have an interest in or a signature or other authority over a financial 

account in a foreign country, such as a bank account, securities account, or other financial account? 

See instructions on back for exceptions and filing requirements for Form TD F 90-22.1 . . . . .

b If “Yes,” enter the name of the foreign country ▶

8 During 2010, 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) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 19,454,803

Of the total schedules filed the component parts are as follows:

F1040 = 17,769,855 F1040A = 1,684,948

The component parts of line 2 are as follows:

F1040 = 16,641,541 F1040A = 1,567,733

18,209,274

16,204

The component parts of line 6 are as follows:

F1040 = 13,012,593 F1040A = 703,649

13,716,242

 Yes = 515,635

 Yes = 45,585
34

SCHEDULE B 

(Form 1040A or 1040) 2010 Interest and Ordinary Dividends

Department of the Treasury 

Internal Revenue Service (99) 

▶ Attach to Form 1040A or 1040. ▶ See instructions on back. 

OMB No. 1545-0074

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

7 a At any time during 2010, did you have an interest in or a signature or other authority over a financial 

account in a foreign country, such as a bank account, securities account, or other financial account? 

See instructions on back for exceptions and filing requirements for Form TD F 90-22.1 . . . . .

b If “Yes,” enter the name of the foreign country ▶

8 During 2010, 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) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 19,454,803

Of the total schedules filed the component parts are as follows:

F1040 = 17,769,855 F1040A = 1,684,948

The component parts of line 2 are as follows:

F1040 = 126,369,624 F1040A = 5,275,893

131,645,517

27,590

The component parts of line 6 are as follows:

F1040 =176,848,626 F1040A = 2,100,991

178,949,617
35

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss 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 for Schedule C (Form 1040). 

OMB No. 1545-0074

2010

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 pages C-9, 10, & 11 

▶

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any 

E Business address (including suite 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 2010? If “No,” see instructions for limit on losses Yes No

H If you started or acquired this business during 2010, check here . . . . . . . . . . . . . . . . . . . . ▶

Part I Income 

1 Gross receipts or sales. Caution. See instructions 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, or 

• You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. Also see instructions for limit on losses. 

} . . ▶

1 

2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42 on page 2) . . . . . . . . . . . . . . . . . . . 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 . . . . . . 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 Other expenses (from line 48 on 

page 2) . . . . . . . . 27

28 Total expenses before expenses for business use of home. Add lines 8 through 27 . . . . . . ▶ 28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829 . . . . . . . . . . . . . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

• If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13

(if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 

• 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, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (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) 2010 

Total Boxes Checked = 5,400,809

23,005,467

3,427,269

21,826,786

663,972

21,829,357

4,193,203

21,842,863

1,040,732

22,049,265

5,616,214

11,353,921

987,139

2,043,631

78,947

6,157,276

291,524

5,534,158

529,214

1,492,344

7,116,059

115,376

1,724,239

3,039,448

4,416,708

9,090,771

6,090,807

4,201,832

6,111,276

8,604,241

1,082,790

11,923,325

19,555,505

22,754,095

3,395,954

22,505,698

nondeductible loss (+)/suspended loss carryover (-) 148,969

80,234

Boxes Checked = 1,628,892

Total Schedules Filed = 25,438,357 Includes 4,523,710 Schedule C-EZ's

7,153,058

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
36

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss 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 for Schedule C (Form 1040). 

OMB No. 1545-0074

2010

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 pages C-9, 10, & 11 

▶

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any 

E Business address (including suite 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 2010? If “No,” see instructions for limit on losses Yes No

H If you started or acquired this business during 2010, check here . . . . . . . . . . . . . . . . . . . . ▶

Part I Income 

1 Gross receipts or sales. Caution. See instructions 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, or 

• You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. Also see instructions for limit on losses. 

} . . ▶

1 

2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42 on page 2) . . . . . . . . . . . . . . . . . . . 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 . . . . . . 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 Other expenses (from line 48 on 

page 2) . . . . . . . . 27

28 Total expenses before expenses for business use of home. Add lines 8 through 27 . . . . . . ▶ 28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829 . . . . . . . . . . . . . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

• If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13

(if you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. 

• 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, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (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) 2010 

1,171,960,183

3,643,479

1,168,316,704

359,513,673

808,803,031

18,989,655

827,792,686

13,259,977

73,210,279

12,285,326

34,349,278

912,974

35,041,382

3,026,454

16,262,474

4,890,163

6,201,657

10,125,489

1,041,804

8,087,203

33,076,577

14,832,133

29,841,411

17,807,295

11,758,222

7,982,053

24,374,040

73,953,373

103,444,828

551,240,805

276,551,880

10,391,137

267,265,585

nondeductible loss (+)/suspended loss carryover (-) 1,104,841

Total Schedules Filed = 25,438,357 Includes 4,523,710 Schedule C-EZ's

11,644,811

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
37

Schedule C (Form 1040) 2010 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 page 1, 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 2010, 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 page 1, line 27 . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2010 

1,372,636

1,338,885

2,374,884

603,727

1,759,642

888,197
38

Schedule C (Form 1040) 2010 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 page 1, 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 2010, 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 page 1, line 27 . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2010 

39,509,204

39,208,745

238,197,654

26,824,369

42,582,462

52,209,646
39

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

2010

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

Part II Figure Your Net Profit

1 Gross receipts. Caution. See the instructions for Schedule C, 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, or

• You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. } . . . ▶ 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. (If you checked the

box on line 1, do not report the amount from line 3 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 2010, 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) 2010

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 4,523,710 Data is tabulated with the Schedule C's
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

2010

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

Part II Figure Your Net Profit

1 Gross receipts. Caution. See the instructions for Schedule C, 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, or

• You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. } . . . ▶ 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. (If you checked the

box on line 1, do not report the amount from line 3 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 2010, 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) 2010

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 4,523,710 Data is tabulated with the Schedule C's
41

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Capital Gains and Losses

▶ Attach to Form 1040 or Form 1040NR. ▶ See Instructions for Schedule D (Form 1040). 

▶ Use Schedule D-1 to list additional transactions for lines 1 and 8. 

OMB No. 1545-0074

2010

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 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of 

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

1 

2 Enter your short-term totals, if any, from Schedule D-1, 

line 2 . . . . . . . . . . . . . . . . . 2 

3 Total short-term sales price amounts. Add lines 1 and 

2 in column (d) . . . . . . . . . . . . . . 3 

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 10 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) . . . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of 

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

8 

9 Enter your long-term totals, if any, from Schedule D-1, 

line 9 . . . . . . . . . . . . . . . . . 9 

10 Total long-term sales price amounts. Add lines 8 and 

9 in column (d). . . . . . . . . . . . . . 10 

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 page D-2 of the instructions . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III 

on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 20,974,812 Total Sales Reported with Form 1099 = 15,693,546

8,575,262

8,953,823

663,892

1,150,615

3,714,527

10,761,351

12,115,749

12,844,690

2,120,569

1,931,680

5,411,425

8,269,543

17,880,047
42

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Capital Gains and Losses

▶ Attach to Form 1040 or Form 1040NR. ▶ See Instructions for Schedule D (Form 1040). 

▶ Use Schedule D-1 to list additional transactions for lines 1 and 8. 

OMB No. 1545-0074

2010

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 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of 

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

1 

2 Enter your short-term totals, if any, from Schedule D-1, 

line 2 . . . . . . . . . . . . . . . . . 2 

3 Total short-term sales price amounts. Add lines 1 and 

2 in column (d) . . . . . . . . . . . . . . 3 

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 10 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) . . . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of 

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

8 

9 Enter your long-term totals, if any, from Schedule D-1, 

line 9 . . . . . . . . . . . . . . . . . 9 

10 Total long-term sales price amounts. Add lines 8 and 

9 in column (d). . . . . . . . . . . . . . 10 

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 page D-2 of the instructions . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III 

on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 20,974,812 Total Sales Reported with Form 1099 = 4,104,354,144

7,347,589

2,725,821,338

4,444,224

17,794,051

240,378,369

-210,792,507

116,002,941

1,378,532,806

118,074,286

107,205,137

5,668,861

406,537,024

-59,585,771
43

Schedule D (Form 1040) 2010 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 on page D-8 of the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page 

D-9 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19 

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 

(or in the Instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below. 

No. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and 22 

below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: 

• 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 Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 

(or in the Instructions for Form 1040NR, line 42). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2010 

435,026

79,222

20,159,535
44

Schedule D (Form 1040) 2010 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 on page D-8 of the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page 

D-9 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19 

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 

(or in the Instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below. 

No. Complete Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and 22 

below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: 

• 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 Form 1040 through line 43, or Form 1040NR through line 41. Then complete the

Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040, line 44 

(or in the Instructions for Form 1040NR, line 42). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2010 

9,272,449

2,713,368

-270,378,277
45

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. ▶ See Instructions for Schedule E (Form 1040). 

OMB No. 1545-0074

2010

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 page E-3). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

1 List the type and address of each rental real estate property: 

A 

B 

C 

2 For each rental real estate property 

listed on line 1, did you or your family 

use it during the tax year for personal 

purposes for more than the greater of: 

• 14 days or 

• 10% of the total days rented at fair 

rental value? 

(See page E-4) 

Yes No 

A

B

C

Income: Properties Totals 

 A B C (Add columns A, B, and C.) 

3 Rents received . . . . . . 3 3 

4 Royalties received . . . . . 4 4 

Expenses: 

5 Advertising . . . . . . . 5 

6 Auto and travel (see page E-5) . 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 page E-5) . . 12 12 

13 Other interest. . . . . . . 13 

14 Repairs. . . . . . . . . 14 

15 Supplies . . . . . . . . 15 

16 Taxes . . . . . . . . . 16 

17 Utilities . . . . . . . . . 17 

18 Other (list) ▶

18 

19 Add lines 5 through 18. . . . 19 19 

20 Depreciation expense or 

depletion (see page E-5) . . . 20 20 

21 Total expenses. Add lines 19 and 20 21 

22 Income or (loss) from rental real 

estate or royalty properties. 

Subtract line 21 from line 3 (rents) 

or line 4 (royalties). If the result is 

a (loss), see page E-6 to find out 

if you must file Form 6198 . . 22 

23 Deductible rental real estate loss. 

Caution. Your rental real estate loss 

on line 22 may be limited. See page 

E-6 to find out if you must file Form 

8582. Real estate professionals 

must complete line 43 on page 2 . 23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses . . . . . . . 24 

25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. 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) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 18,158,674

Number of RENTALS = 9,295,303 Total # of Rental Properties = 15,628,560 Yes= 203,033

Number of ROYALTIES = 1,571,927 Total # of Royalties = 2,375,545

RENT 9,520,529

ROYALTY 1,751,697

5,319,883

639,340

7,727,826

9,309,797 1,029,397

7,803,547 596,045

10,000,670 1,737,521

nondeductible rental loss 1,500,187

suspended loss carryover 707,665

5,221,168

6,344,720

5,803,694

10,376,390
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. ▶ See Instructions for Schedule E (Form 1040). 

OMB No. 1545-0074

2010

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 page E-3). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

1 List the type and address of each rental real estate property: 

A 

B 

C 

2 For each rental real estate property 

listed on line 1, did you or your family 

use it during the tax year for personal 

purposes for more than the greater of: 

• 14 days or 

• 10% of the total days rented at fair 

rental value? 

(See page E-4) 

Yes No 

A

B

C

Income: Properties Totals 

 A B C (Add columns A, B, and C.) 

3 Rents received . . . . . . 3 3 

4 Royalties received . . . . . 4 4 

Expenses: 

5 Advertising . . . . . . . 5 

6 Auto and travel (see page E-5) . 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 page E-5) . . 12 12 

13 Other interest. . . . . . . 13 

14 Repairs. . . . . . . . . 14 

15 Supplies . . . . . . . . 15 

16 Taxes . . . . . . . . . 16 

17 Utilities . . . . . . . . . 17 

18 Other (list) ▶

18 

19 Add lines 5 through 18. . . . 19 19 

20 Depreciation expense or 

depletion (see page E-5) . . . 20 20 

21 Total expenses. Add lines 19 and 20 21 

22 Income or (loss) from rental real 

estate or royalty properties. 

Subtract line 21 from line 3 (rents) 

or line 4 (royalties). If the result is 

a (loss), see page E-6 to find out 

if you must file Form 6198 . . 22 

23 Deductible rental real estate loss. 

Caution. Your rental real estate loss 

on line 22 may be limited. See page 

E-6 to find out if you must file Form 

8582. Real estate professionals 

must complete line 43 on page 2 . 23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses . . . . . . . 24 

25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. 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) 2010 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 18,158,674

RENT 273,980,605

ROYALTY 25,317,814

70,500,961

7,783,004

37,312,023

209,974,347 4,273,589

67,681,739 2,452,261

-3,675,480 18,591,964

nondeductible rental loss 22,340,007

suspended loss carryover 9,828,166

52,544,087

92,428,186

64,999,862

27,428,325
47

Schedule E (Form 1040) 2010 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 page E-2. 

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 page E-7 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 page E-8)

(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), line 14, code F (see page E-8) 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see page E-2), 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) 2010 

9,661,138

Number of PARTNERSHIPS 5,667,994 8,949,569

Number of S-CORPS 4,649,975 13,271 263,871

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

1,233,889 1,623,197 1,607,248 375,134 1,866,985

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

213,940 562,392 1,520,660 989,483 2,701,180

2,074,117 4,327,396

1,374,595 2,939,048 1,339,407

5,754,917

4,894,460

8,010,483

304,584 353,610

55,142 40,551

600,250

90,387

638,731

* 8,441

17,831

542,061

16,503,383

754,370

400,652

*Entry for this line is greater than zero, but too small to report
48

Schedule E (Form 1040) 2010 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 page E-2. 

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 page E-7 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 page E-8)

(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), line 14, code F (see page E-8) 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see page E-2), 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) 2010 

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

24,108,315 60,534,203 94,092,331 5,732,466 222,761,667

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

4,760,358 38,324,206 66,755,167 20,955,209 289,257,120

98,858,409 512,018,787

28,868,674 160,847,498 26,687,675

610,877,196

216,403,847

394,473,349

12,054,998 11,151,292

1,049,632 2,464,349

23,206,290

3,513,980

19,692,310

* 3,107

-1,486

4,141,989

445,734,486

87,704,671

-3,512,951

*Entry for this line is greater than zero, but too small to report
49

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

2010

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: 

▲!

CAUTION

• See the instructions for Form 1040A, lines 41a and 41b, 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. 

• 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 of 

schedule 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 41a 

and 41b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2010. If your child was born and died in 

2010 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 1991 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 1991 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 1991 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 

2010, a student, and younger than you (or 

your spouse, if filing jointly)? Yes.

Go to line 5. 

No.

Continue. 

Yes.

Go to line 5. 

No.

Continue. 

Yes.

Go to line 5. 

No.

Continue. 

b Was the child permanently and totally 

disabled during any part of 2010? Yes.

Continue. 

No.

The child is not a 

qualifying child. 

Yes.

Continue. 

No.

The child is not a 

qualifying child. 

Yes.

Continue. 

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 2010 

• If the child lived with you for more than 

half of 2010 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2010 and 

your home was the child’s home for the 

entire time he or she was alive during 

2010, 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) 2010

Total Schedules Filed = 20,720,294

10,717,698

20,719,296 10,718,552

20,720,294 10,719,549

523,060 178,928

20,720,294 10,720,661

20,718,291

1,430,518 550,190

52,880

3,384,399

184,841

3,384,399

3,385,371

3,388,332

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
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

2010

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: 

▲!

CAUTION

• See the instructions for Form 1040A, lines 41a and 41b, 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. 

• 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 of 

schedule 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 41a 

and 41b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2010. If your child was born and died in 

2010 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 1991 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 1991 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 1991 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 

2010, a student, and younger than you (or 

your spouse, if filing jointly)? Yes.

Go to line 5. 

No.

Continue. 

Yes.

Go to line 5. 

No.

Continue. 

Yes.

Go to line 5. 

No.

Continue. 

b Was the child permanently and totally 

disabled during any part of 2010? Yes.

Continue. 

No.

The child is not a 

qualifying child. 

Yes.

Continue. 

No.

The child is not a 

qualifying child. 

Yes.

Continue. 

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 2010 

• If the child lived with you for more than 

half of 2010 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2010 and 

your home was the child’s home for the 

entire time he or she was alive during 

2010, 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) 2010

Total Schedules Filed = 20,720,294

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
51

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.

▶ See Instructions for Schedule F (Form 1040).

OMB No. 1545-0074

2010

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal product. Describe in one or two words your principal crop or activity for the current tax year. B Enter code from Part IV

▶

C Accounting method: (1) Cash (2) Accrual

D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2010? If “No,” see instructions for limit on passive losses. Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 11.) Do 

not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797.

1 Sales of livestock and other items you bought for resale . . . . . . 1

2 Cost or other basis of livestock and other items reported on line 1 . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 4

5a Cooperative distributions (Form(s) 1099-PATR) . . 5a 5b Taxable amount 5b

6a Agricultural program payments (see instructions) 6a 6b Taxable amount 6b

7 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 7a

b CCC loans forfeited . . . . . . . . . 7b 7c Taxable amount 7c

8 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2010 . . . . . . . 8a 8b Taxable amount 8b

c If election to defer to 2011 is attached, check here ▶ 8d Amount deferred from 2009 8d

9 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . 10

11 Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method to 

figure your income, enter the amount from Part III, line 51 . . . . . . . . . . . . . . ▶ 11

Part II Farm Expenses—Cash and Accrual Method. 

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

12 Car and truck expenses (see 

instructions). Also attach Form 4562 12

13 Chemicals . . . . . . 13

14 Conservation expenses (see instructions) 14

15 Custom hire (machine work) . 15

16 Depreciation and section 179 

expense deduction not claimed 

elsewhere (see instructions) . 16

17 Employee benefit programs other 

than on line 25 . . . . . 17

18 Feed . . . . . . . 18

19 Fertilizers and lime . . . 19

20 Freight and trucking . . . 20

21 Gasoline, fuel, and oil . . . 21

22 Insurance (other than health) 22

23 Interest:

a Mortgage (paid to banks, etc.) 23a

b Other . . . . . . . 23b

24 Labor hired (less employment credits) 24

25 Pension and profit-sharing plans 25

26 Rent or lease (see instructions):

Vehicles, machinery, and 

equipment . . . . . . .

a 

26a

b Other (land, animals, etc.) . . 26b

27 Repairs and maintenance . . 27

28 Seeds and plants . . . . . 28

29 Storage and warehousing . . 29

30 Supplies . . . . . . . 30

31 Taxes . . . . . . . . 31

32 Utilities . . . . . . . . 32

33 Veterinary, breeding, and medicine 33

34 Other expenses (specify):

a 34a

b 34b

c 34c

d 34d

e 34e

f 34f

35 Total expenses. Add lines 12 through 34f. If line 34f is negative, see instructions . . . . . . . ▶ 35

36 Net farm profit or (loss). Subtract line 35 from line 11. Partnerships, see instructions. } • If a profit, enter the profit on both Form 1040, line 18, and Schedule SE, line 

1a; on Form 1040NR, line 19; or on Form 1041, line 6. 36

• If a loss, you must go to line 37.

37 If you have a loss, you must check the box that describes your investment in this activity and whether you 

received any applicable subsidy (see instructions).

• If you checked 37a, enter the loss on both Form 1040, line 18, and Schedule SE, line 1a; on Form } 1040NR, line 19; or on Form 1041, line 6.

37a All investment is at risk and 

you did not receive a subsidy. 

37b Some investment is not at risk 

or you received a subsidy. • If you checked 37b, your loss may be limited. See instructions.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2010

Total boxes checked = 1,322,286

234,873

Total Schedules Filed = 1,979,105

**442,307

**647,246

**2,146

121,932

506,960

1,514,243

38,821

1,238,856

381,074

499,639

362,017

= 1,945,077 = 40,261

1,945,342

Nondeductible Loss (+) / Suspended Carryover (-) = 16,132

Total of all unmarked expenses = 1,650,163

298,601

573,324

519,483

37,780

1,063,366

758,058

1,046,365

1,909,242

130,956

**640,007

**115,152

**193,718

1,695,574

2,657

1,356,535

652,512

1,191,502

1,122,631

1,889,722

1,872,408

317,328

**1,240,704

**435,153

**6,592

**883

**612,306

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Mat. Participation 'Yes' =

**Denotes that the line item is the addition of both cash and accrual methods of accounting
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.

▶ See Instructions for Schedule F (Form 1040).

OMB No. 1545-0074

2010

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal product. Describe in one or two words your principal crop or activity for the current tax year. B Enter code from Part IV

▶

C Accounting method: (1) Cash (2) Accrual

D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2010? If “No,” see instructions for limit on passive losses. Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 11.) Do 

not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797.

1 Sales of livestock and other items you bought for resale . . . . . . 1

2 Cost or other basis of livestock and other items reported on line 1 . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 4

5a Cooperative distributions (Form(s) 1099-PATR) . . 5a 5b Taxable amount 5b

6a Agricultural program payments (see instructions) 6a 6b Taxable amount 6b

7 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 7a

b CCC loans forfeited . . . . . . . . . 7b 7c Taxable amount 7c

8 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2010 . . . . . . . 8a 8b Taxable amount 8b

c If election to defer to 2011 is attached, check here ▶ 8d Amount deferred from 2009 8d

9 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . 10

11 Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method to 

figure your income, enter the amount from Part III, line 51 . . . . . . . . . . . . . . ▶ 11

Part II Farm Expenses—Cash and Accrual Method. 

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

12 Car and truck expenses (see 

instructions). Also attach Form 4562 12

13 Chemicals . . . . . . 13

14 Conservation expenses (see instructions) 14

15 Custom hire (machine work) . 15

16 Depreciation and section 179 

expense deduction not claimed 

elsewhere (see instructions) . 16

17 Employee benefit programs other 

than on line 25 . . . . . 17

18 Feed . . . . . . . 18

19 Fertilizers and lime . . . 19

20 Freight and trucking . . . 20

21 Gasoline, fuel, and oil . . . 21

22 Insurance (other than health) 22

23 Interest:

a Mortgage (paid to banks, etc.) 23a

b Other . . . . . . . 23b

24 Labor hired (less employment credits) 24

25 Pension and profit-sharing plans 25

26 Rent or lease (see instructions):

Vehicles, machinery, and 

equipment . . . . . . .

a 

26a

b Other (land, animals, etc.) . . 26b

27 Repairs and maintenance . . 27

28 Seeds and plants . . . . . 28

29 Storage and warehousing . . 29

30 Supplies . . . . . . . 30

31 Taxes . . . . . . . . 31

32 Utilities . . . . . . . . 32

33 Veterinary, breeding, and medicine 33

34 Other expenses (specify):

a 34a

b 34b

c 34c

d 34d

e 34e

f 34f

35 Total expenses. Add lines 12 through 34f. If line 34f is negative, see instructions . . . . . . . ▶ 35

36 Net farm profit or (loss). Subtract line 35 from line 11. Partnerships, see instructions. } • If a profit, enter the profit on both Form 1040, line 18, and Schedule SE, line 

1a; on Form 1040NR, line 19; or on Form 1041, line 6. 36

• If a loss, you must go to line 37.

37 If you have a loss, you must check the box that describes your investment in this activity and whether you 

received any applicable subsidy (see instructions).

• If you checked 37a, enter the loss on both Form 1040, line 18, and Schedule SE, line 1a; on Form } 1040NR, line 19; or on Form 1041, line 6.

37a All investment is at risk and 

you did not receive a subsidy. 

37b Some investment is not at risk 

or you received a subsidy. • If you checked 37b, your loss may be limited. See instructions.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2010

16,807,146

Total Schedules Filed = 1,979,105

**13,083,177

**6,827,530

**95,965

3,044,041

4,331,775

28,383,975

460,480

7,370,888

4,163,042

4,036,721

6,055,861

Nondeductible Loss (+) / Suspended Carryover (-) 141,532

Total of all unmarked expenses 31,594,422

28,232,542

1,792,028

5,749,123

165,849

15,396,990

13,945,134

4,840,425

-11,732,278

**6,721,525

**2,641,320

**4,623,578

140,977,888

15,455

9,560,169

9,025,328

4,433,323

3,125,606

154,446,593

11,425,396

**100,619,690

**8,098,134

**793,163

**78,266

**8,464,484

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

**Denotes that the line item is the addition of both cash and accrual methods of accounting
53

Schedule F (Form 1040) 2010 Page 2

Part III Farm Income—Accrual Method (see instructions).

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797 and 

do not include this livestock on line 46 below.

38 Sales of livestock, produce, grains, and other products . . . . . . . . . . . . . . . . 38

39a Cooperative distributions (Form(s) 1099-PATR) . . 39a 39b Taxable amount 39b

40a Agricultural program payments . . . . . . 40a 40b Taxable amount 40b

41 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 41a

b CCC loans forfeited . . . . . . . . . 41b 41c Taxable amount 41c

42 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 43

44 Other income, including federal and state gasoline or fuel tax credit or refund . . . . . . . . . 44

45 Add amounts in the right column for lines 38 through 44 . . . . . . . . . . . . . . . 45

46 Inventory of livestock, produce, grains, and other products at beginning of 

the year . . . . . . . . . . . . . . . . . . . . . 46

47 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 47

48 Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48

49 Inventory of livestock, produce, grains, and other products at end of year . 49

50 Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* . . . . . 50

51 Gross income. Subtract line 50 from line 45. Enter the result here and on Part I, line 11 . . . . . ▶ 51

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 49 is larger than the amount on line 

48, subtract line 48 from line 49. Enter the result on line 50. Add lines 45 and 50. Enter the total on line 51 and on Part I, line 11.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

File Schedule C (Form 1040) or Schedule C-EZ (Form 

1040) instead of Schedule F if (a) your principal 

source of income is from providing agricultural 

services such as soil preparation, veterinary, farm 

labor, horticultural, or management for a fee or on a contract 

basis, or (b) you are engaged in the business of breeding, 

raising, and caring for dogs, cats, or other pet animals.

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 page 1, 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) 2010

10,539

**442,307

**647,246 **640,007

**2,146

**115,152

**193,718

9,568

**1,240,704

**435,153

**6,592

**883

**612,306

**Denotes that the line item is the addition of both cash and accrual methods of accounting
54

Schedule F (Form 1040) 2010 Page 2

Part III Farm Income—Accrual Method (see instructions).

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797 and 

do not include this livestock on line 46 below.

38 Sales of livestock, produce, grains, and other products . . . . . . . . . . . . . . . . 38

39a Cooperative distributions (Form(s) 1099-PATR) . . 39a 39b Taxable amount 39b

40a Agricultural program payments . . . . . . 40a 40b Taxable amount 40b

41 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 41a

b CCC loans forfeited . . . . . . . . . 41b 41c Taxable amount 41c

42 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 43

44 Other income, including federal and state gasoline or fuel tax credit or refund . . . . . . . . . 44

45 Add amounts in the right column for lines 38 through 44 . . . . . . . . . . . . . . . 45

46 Inventory of livestock, produce, grains, and other products at beginning of 

the year . . . . . . . . . . . . . . . . . . . . . 46

47 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 47

48 Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48

49 Inventory of livestock, produce, grains, and other products at end of year . 49

50 Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* . . . . . 50

51 Gross income. Subtract line 50 from line 45. Enter the result here and on Part I, line 11 . . . . . ▶ 51

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 49 is larger than the amount on line 

48, subtract line 48 from line 49. Enter the result on line 50. Add lines 45 and 50. Enter the total on line 51 and on Part I, line 11.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

File Schedule C (Form 1040) or Schedule C-EZ (Form 

1040) instead of Schedule F if (a) your principal 

source of income is from providing agricultural 

services such as soil preparation, veterinary, farm 

labor, horticultural, or management for a fee or on a contract 

basis, or (b) you are engaged in the business of breeding, 

raising, and caring for dogs, cats, or other pet animals.

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 page 1, 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) 2010

1,594,895

**13,083,177

**6,827,530 **6,721,525

**95,965

**2,641,320

**4,623,578

2,996,644

**100,619,690

**8,098,134

**793,163

**78,266

**8,464,484

**Denotes that the line item is the addition of both cash and accrual methods of accounting
55

SCHEDULE L 

(Form 1040A or 1040)

Department of the Treasury 

Internal Revenue Service (99) 

Standard Deduction for Certain Filers

▶ Attach to Form 1040A or 1040. ▶ See instructions on back.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 57

Name(s) shown on return Your social security number

▲! CAUTION

File this form only if you are increasing your standard deduction by certain net disaster losses or new motor vehicle taxes paid 

in 2010 for certain vehicles purchased in 2009.

1 Enter the amount shown below for your filing status.

• Single or married filing separately—$5,700

• Married filing jointly or Qualifying widow(er)—$11,400 . .

• Head of household—$8,400 } 1

2 Can you (or your spouse if filing jointly) be claimed as a dependent 

on someone else’s return?

No. Enter the amount from line 1 on line 4, skip line 3, and go 

to line 5.

Yes. Go to line 3.

3 Is your earned income more than $650 (see instructions)?

Yes. Add $300 to your earned income. Enter the total . .

No. Enter $950 } 3

4 Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . 4

5 Multiply the number on Form 1040, line 39a, or Form 1040A, line 23a, by $1,100 ($1,400 if single 

or head of household). If blank, enter -0- . . . . . . . . . . . . . . . . . . 5

6 Form 1040 filers only, enter from your 2010 Form 4684, line 17, any loss from a disaster 

declared a federal disaster after 2007 that occurred before 2010 (see instructions) . . . . . 6

7 Did you (or your spouse if filing jointly) pay any state or local sales or excise taxes in 2010 for the 

purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010 (see 

instructions)?

No. Skip lines 7 through 16, enter -0- on line 17, and go to line 18.

Yes. If Form 1040, line 38, or Form 1040A, line 22, is less than $135,000

($260,000 if married filing jointly), enter the amount of these taxes paid.

Otherwise, skip lines 7 through 16, enter -0- on line 17, and go to line 18 7

8 Enter the purchase price (before taxes) of the new motor vehicle(s) 

(see instructions) . . . . . . . . . . . . . . . . 8

9 Is the amount on line 8 more than $49,500?

No. Enter the amount from line 7.

Yes. Figure the portion of the tax from line 7 that is

attributable to the first $49,500 of the purchase price of each 

new motor vehicle and enter it here (see instructions) . . 9

10 Enter the amount from Form 1040, line 38, or Form 1040A, line 22 10

11 Form 1040 filers only, enter the total of any—

• Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 

18; and Form 4563, line 15, and

• Exclusion of income from Puerto Rico . . . . . . . . . 11

12 Add lines 10 and 11 . . . . . . . . . . . . . . . 12

13 Enter $125,000 ($250,000 if married filing jointly) . . . . . . 13

14 Is the amount on line 12 more than the amount on line 13?

No. Skip lines 14 through 16, enter the amount from line 9 on 

line 17, and go to line 18.

Yes. Subtract line 13 from line 12 . . . . . . . . . 14

15 Divide the amount on line 14 by $10,000. Enter the result as a 

decimal (rounded to at least three places). If the result is 1.000 or 

more, enter 1.000 . . . . . . . . . . . . . . . . 15 .

16 Multiply line 9 by line 15 . . . . . . . . . . . . . . 16

17 Subtract line 16 from line 9 . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 4, 5, 6, and 17. Enter the total here and on Form 1040, line 40, or Form 1040A, line 24. 18

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 49875F Schedule L (Form 1040A or 1040) 2010

Form 1040 Filers Only: It may be better for you to itemize your deductions instead. See the Instructions for Schedule A (Form 1040).

259,191

384,371

384,371

74,202

*

259,191

0

259,191

247,669

259,191

259,191

0

0

0

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 384,371

*Entry for this line is greater than zero, but too small to report
56

SCHEDULE L 

(Form 1040A or 1040)

Department of the Treasury 

Internal Revenue Service (99) 

Standard Deduction for Certain Filers

▶ Attach to Form 1040A or 1040. ▶ See instructions on back.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 57

Name(s) shown on return Your social security number

▲! CAUTION

File this form only if you are increasing your standard deduction by certain net disaster losses or new motor vehicle taxes paid 

in 2010 for certain vehicles purchased in 2009.

1 Enter the amount shown below for your filing status.

• Single or married filing separately—$5,700

• Married filing jointly or Qualifying widow(er)—$11,400 . .

• Head of household—$8,400 } 1

2 Can you (or your spouse if filing jointly) be claimed as a dependent 

on someone else’s return?

No. Enter the amount from line 1 on line 4, skip line 3, and go 

to line 5.

Yes. Go to line 3.

3 Is your earned income more than $650 (see instructions)?

Yes. Add $300 to your earned income. Enter the total . .

No. Enter $950 } 3

4 Enter the smaller of line 1 or line 3 . . . . . . . . . . . . . . . . . . . . 4

5 Multiply the number on Form 1040, line 39a, or Form 1040A, line 23a, by $1,100 ($1,400 if single 

or head of household). If blank, enter -0- . . . . . . . . . . . . . . . . . . 5

6 Form 1040 filers only, enter from your 2010 Form 4684, line 17, any loss from a disaster 

declared a federal disaster after 2007 that occurred before 2010 (see instructions) . . . . . 6

7 Did you (or your spouse if filing jointly) pay any state or local sales or excise taxes in 2010 for the 

purchase of any new motor vehicle(s) after February 16, 2009, and before January 1, 2010 (see 

instructions)?

No. Skip lines 7 through 16, enter -0- on line 17, and go to line 18.

Yes. If Form 1040, line 38, or Form 1040A, line 22, is less than $135,000

($260,000 if married filing jointly), enter the amount of these taxes paid.

Otherwise, skip lines 7 through 16, enter -0- on line 17, and go to line 18 7

8 Enter the purchase price (before taxes) of the new motor vehicle(s) 

(see instructions) . . . . . . . . . . . . . . . . 8

9 Is the amount on line 8 more than $49,500?

No. Enter the amount from line 7.

Yes. Figure the portion of the tax from line 7 that is

attributable to the first $49,500 of the purchase price of each 

new motor vehicle and enter it here (see instructions) . . 9

10 Enter the amount from Form 1040, line 38, or Form 1040A, line 22 10

11 Form 1040 filers only, enter the total of any—

• Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 

18; and Form 4563, line 15, and

• Exclusion of income from Puerto Rico . . . . . . . . . 11

12 Add lines 10 and 11 . . . . . . . . . . . . . . . 12

13 Enter $125,000 ($250,000 if married filing jointly) . . . . . . 13

14 Is the amount on line 12 more than the amount on line 13?

No. Skip lines 14 through 16, enter the amount from line 9 on 

line 17, and go to line 18.

Yes. Subtract line 13 from line 12 . . . . . . . . . 14

15 Divide the amount on line 14 by $10,000. Enter the result as a 

decimal (rounded to at least three places). If the result is 1.000 or 

more, enter 1.000 . . . . . . . . . . . . . . . . 15 .

16 Multiply line 9 by line 15 . . . . . . . . . . . . . . 16

17 Subtract line 16 from line 9 . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 4, 5, 6, and 17. Enter the total here and on Form 1040, line 40, or Form 1040A, line 24. 18

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 49875F Schedule L (Form 1040A or 1040) 2010

Form 1040 Filers Only: It may be better for you to itemize your deductions instead. See the Instructions for Schedule A (Form 1040).

328,905

3,966,504

3,407,177

123,077

*

47,122,232

0

329,670

4,417,015

328,905

10,755,522

0

0

0

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 384,371

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
57

SCHEDULE M 

(Form 1040A or 1040)

Department of the Treasury 

Internal Revenue Service (99) 

Making Work Pay Credit

▶ Attach to Form 1040A or 1040. ▶ See separate instructions. 

OMB No. 1545-0074

2010

Attachment 

Sequence No. 166

Name(s) shown on return Your social security number

1

(e) You are filing Form 2555 or 2555-EZ.

a

Important: Check the “No” box on line 1a and see the instructions if:

Do you (and your spouse if filing jointly) have 2010 wages of more than $6,451 ($12,903 if married filing jointly)?

Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.

No. Enter your earned income (see instructions) . . . . . . . 1a

b Nontaxable combat pay included on line 1a 

(see instructions) . . . . . . . . . 1b

2 Multiply line 1a by 6.2% (.062) . . . . . . . . . . . . . . 2

3 Enter $400 ($800 if married filing jointly) . . . . . . . . . . . 3

4 Enter the smaller of line 2 or line 3 (unless you checked “Yes” on line 1a) . . . . . . . . . 4 

5 Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 . . 5 

6 Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . 6 

7 Is the amount on line 5 more than the amount on line 6?

No. Skip line 8. Enter the amount from line 4 on line 9 below.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . 7 

8 Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . 

10 Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2010? You may

have received this payment in 2010 if you did not receive an economic recovery payment in 2009 

but you received social security benefits, supplemental security income, railroad retirement 

benefits, or veterans disability compensation or pension benefits in November 2008, December 

2008, or January 2009 (see instructions).

No. Enter -0- on line 10 and go to line 11.

Yes. Enter the total of the payments you (and your spouse, if filing jointly) received in 2010. Do 

not enter more than $250 ($500 if married filing jointly) . . . . . . . . . . . . 10

11 Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result 

here and on Form 1040, line 63; or Form 1040A, line 40 . . . . . . . . . . . . . . 11

*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 52903Q Schedule M (Form 1040A or 1040) 2010

(a) You have a net loss from a business, 

(b) You received a taxable scholarship or fellowship grant not reported on a Form W-2, 

(c) Your wages include pay for work performed while an inmate in a penal institution,

▲! CAUTION

To take the making work pay credit, you must include your social security number (if filing a joint return, the number of either you or your spouse) 

on your tax return. A social security number does not include an identification number issued by the IRS. Only the Social Security Administration 

issues social security numbers.

(d) You received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 

section 457 plan, or 

▲! CAUTION

You cannot take the making work pay credit if you can be claimed as someone else's dependent or if you are a nonresident alien.

9

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 94,098,189

21,828,798

195,727

21,828,798

21,942,803

93,984,184

94,089,501

94,098,189

4,905,849

4,903,528

93,939,142

282,576

93,920,099
58

SCHEDULE M 

(Form 1040A or 1040)

Department of the Treasury 

Internal Revenue Service (99) 

Making Work Pay Credit

▶ Attach to Form 1040A or 1040. ▶ See separate instructions. 

OMB No. 1545-0074

2010

Attachment 

Sequence No. 166

Name(s) shown on return Your social security number

1

(e) You are filing Form 2555 or 2555-EZ.

a

Important: Check the “No” box on line 1a and see the instructions if:

Do you (and your spouse if filing jointly) have 2010 wages of more than $6,451 ($12,903 if married filing jointly)?

Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.

No. Enter your earned income (see instructions) . . . . . . . 1a

b Nontaxable combat pay included on line 1a 

(see instructions) . . . . . . . . . 1b

2 Multiply line 1a by 6.2% (.062) . . . . . . . . . . . . . . 2

3 Enter $400 ($800 if married filing jointly) . . . . . . . . . . . 3

4 Enter the smaller of line 2 or line 3 (unless you checked “Yes” on line 1a) . . . . . . . . . 4 

5 Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 . . 5 

6 Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . 6 

7 Is the amount on line 5 more than the amount on line 6?

No. Skip line 8. Enter the amount from line 4 on line 9 below.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . 7 

8 Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . 

10 Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2010? You may

have received this payment in 2010 if you did not receive an economic recovery payment in 2009 

but you received social security benefits, supplemental security income, railroad retirement 

benefits, or veterans disability compensation or pension benefits in November 2008, December 

2008, or January 2009 (see instructions).

No. Enter -0- on line 10 and go to line 11.

Yes. Enter the total of the payments you (and your spouse, if filing jointly) received in 2010. Do 

not enter more than $250 ($500 if married filing jointly) . . . . . . . . . . . . 10

11 Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result 

here and on Form 1040, line 63; or Form 1040A, line 40 . . . . . . . . . . . . . . 11

*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 52903Q Schedule M (Form 1040A or 1040) 2010

(a) You have a net loss from a business, 

(b) You received a taxable scholarship or fellowship grant not reported on a Form W-2, 

(c) Your wages include pay for work performed while an inmate in a penal institution,

▲! CAUTION

To take the making work pay credit, you must include your social security number (if filing a joint return, the number of either you or your spouse) 

on your tax return. A social security number does not include an identification number issued by the IRS. Only the Social Security Administration 

issues social security numbers.

(d) You received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental 

section 457 plan, or 

▲! CAUTION

You cannot take the making work pay credit if you can be claimed as someone else's dependent or if you are a nonresident alien.

9

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 94,098,189

508,928,296

3,084,732

31,553,612

12,729,077

50,955,023

4,526,117,558

10,131,156,722

69,962,530

1,399,299

49,651,562

79,900

49,584,646
59

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.

1040A 

. . . . . . . . . . 

1040 

R

◀ OMB No. 1545-0074

2010

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 2010:

• 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 page R-1 of the instructions.

TIP In most cases, the IRS can figure the credit for you. See page R-1 of the instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2010: 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 2010 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2010 . . . . . . . . . . . . 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 2010, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2010.

• If you did not check this box, have your physician complete the statement on page R-4 of 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) 2010

Total Filing Status and Age Indicator Boxes Checked = 163,866

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 114,613
60

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.

1040A 

. . . . . . . . . . 

1040 

R

◀ OMB No. 1545-0074

2010

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 2010:

• 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 page R-1 of the instructions.

TIP In most cases, the IRS can figure the credit for you. See page R-1 of the instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2010: 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 2010 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2010 . . . . . . . . . . . . 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 2010, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2010.

• If you did not check this box, have your physician complete the statement on page R-4 of 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) 2010

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 114,613
61

Schedule R (Form 1040A or 1040) 2010 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 page R-2.

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 2010.

a Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

page R-3 of the 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 page R-3 of the 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 on page R-3 of 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) 2010

6,038

108,519

114,613

18,216

18,210

*

98,345

108,519

111,328

104,183

* Entry for this line is greater than zero but too small to report
62

Schedule R (Form 1040A or 1040) 2010 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 page R-2.

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 2010.

a Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

page R-3 of the 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 page R-3 of the 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 on page R-3 of 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) 2010

76,022

1,047,711

591,477

118,493

118,488

*

15,627

523,882

642,375

181,630

* Entry for this line is greater than zero but too small to report
63

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Attach to Form 1040 or Form 1040NR. ▶ See Instructions for Schedule SE (Form 1040). 

OMB No. 1545-0074

2010

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 on page SE-1. 

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 on page SE-1. 

Did you receive wages or tips in 2010? 

No

▼

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 page SE-5)? 

Yes

▶

No

▼

Did you receive church employee income (see page SE-1) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Yes

▼

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $106,800?

Yes

▶

No

▼

Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes

▶

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 

▼

No ◀

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or 

Form 1040NR, line 29, and enter the result (see page SE-3) . . . . . . . . . . . 3 

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 page SE-3.

5 Self-employment tax. If the amount on line 4 is: 

• $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for one-half of self-employment tax. Multiply line 5 

by 50% (.50). Enter the result here and on Form 1040, line 27, 

or Form 1040NR, line 27 . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2010 

17,668,446

641,333

17,401,131

17,753,118

Total Schedules Filed = 18,867,753

20,621

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
64

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Attach to Form 1040 or Form 1040NR. ▶ See Instructions for Schedule SE (Form 1040). 

OMB No. 1545-0074

2010

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 on page SE-1. 

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 on page SE-1. 

Did you receive wages or tips in 2010? 

No

▼

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 page SE-5)? 

Yes

▶

No

▼

Did you receive church employee income (see page SE-1) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Yes

▼

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $106,800?

Yes

▶

No

▼

Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes

▶

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 

▼

No ◀

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or 

Form 1040NR, line 29, and enter the result (see page SE-3) . . . . . . . . . . . 3 

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 page SE-3.

5 Self-employment tax. If the amount on line 4 is: 

• $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for one-half of self-employment tax. Multiply line 5 

by 50% (.50). Enter the result here and on Form 1040, line 27, 

or Form 1040NR, line 27 . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2010 

48,339,745

12,523,436

490,256,082

449,649,162

Total Schedules Filed = 18,867,753

171,942

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
65

Schedule SE (Form 1040) 2010 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 page SE-3 for specific instructions. Also 

see page SE-1 for the definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-5) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-4 for other income to report. Note. Skip this line if you use the nonfarm

optional method (see page SE-5) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or 

Form 1040NR, line 29, and enter the result (see page SE-3) . . . . . . . . . . . 3 

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 page SE-3.

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 

page SE-1 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 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2010 . . . . . . 7 106,800 00

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 $106,800 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 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 12.4% (.124) . . . . . . . . . . . . . 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 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (.50). 

Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 . 13 

Part II Optional Methods To Figure Net Earnings (see page SE-4) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,720, or (b) your net farm profits2 were less than $4,851. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 4,480 00 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,480. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less 

than $4,851 and also less than 72.189% of your gross nonfarm income,4

 and (b) you had net earnings 

from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no 

more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4

 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

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) 2010 

20,621

18,518

641,333

17,401,131

17,753,118

17,644,893

45,365

17,667,449

1,825,018

17,060,140

17,667,449

17,668,446

20,044

1,821,073

10,820

4,945
66

Schedule SE (Form 1040) 2010 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 page SE-3 for specific instructions. Also 

see page SE-1 for the definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-5) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-4 for other income to report. Note. Skip this line if you use the nonfarm

optional method (see page SE-5) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2. Subtract from that total the amount on Form 1040, line 29, or 

Form 1040NR, line 29, and enter the result (see page SE-3) . . . . . . . . . . . 3 

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 page SE-3.

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 

page SE-1 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 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2010 . . . . . . 7 106,800 00

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 $106,800 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 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 12.4% (.124) . . . . . . . . . . . . . 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 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (.50). 

Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 . 13 

Part II Optional Methods To Figure Net Earnings (see page SE-4) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,720, or (b) your net farm profits2 were less than $4,851. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 4,480 00 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,480. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less 

than $4,851 and also less than 72.189% of your gross nonfarm income,4

 and (b) you had net earnings 

from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no 

more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4

 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

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) 2010 

171,942

65,305

12,523,436

490,256,082

449,649,162

450,731,275

929,801

451,589,936

110,012,133

35,243,501

13,096,042

48,339,745

86,855

109,960,677

27,087

24,369
67

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)

423,574

72,520

*

137,558

229,959

21,629

45,793

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 423,574

*Entry for this line is greater than zero but too small to report
68

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)

50,394,609

10,091,040

Total Forms Filed = 423,574

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
69

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074 

2010

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 9). (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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 8,351,710 Includes 4,404,338 F2106EZ's

4,632,351

1,833,980

1,677,998

5,191,360

2,736,014

7,417,026

425,415 174,881

7,382,592 2,717,799

2,717,799

7,544,432
70

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074 

2010

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 9). (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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 8,351,710 Includes 4,404,338 F2106EZ's

28,564,702

1,590,214

4,780,523

16,347,306

9,728,548

51,282,745

2,192,686 595,751

49,192,572 9,158,745

5,535,723

54,728,296
71

Form 2106 (2010) 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 2010 . . . . . . . . . 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 50¢ (.50). 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 (2010) 

4,046,804

447,149
72

Form 2106 (2010) 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 2010 . . . . . . . . . 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 50¢ (.50). 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 (2010) 

24,366,912

2,886,931
73

Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 2010.

Caution: You can use the standard mileage rate for 2010 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 Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 50¢ 

(.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 9). (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 2010, 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 (2010)

Total Forms Filed = 4,404,338

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
74

Form 2106-EZ

Department of the Treasury 

Internal Revenue Service (99)

Unreimbursed Employee Business Expenses

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 2010.

Caution: You can use the standard mileage rate for 2010 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 Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 50¢ 

(.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 9). (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 2010, 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 (2010)

Total Forms Filed = 4,404,338

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
75 VOID CORRECTED (99)

OMB No. 1545-0145

2010

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2010, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2010, and

ending , 20

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

Cat. No. 11858E Department of the Treasury - Internal Revenue Service

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

Total Forms Filed = 7,583

*

7,565

0

*

7,559

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
76 VOID CORRECTED (99)

OMB No. 1545-0145

2010

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2010, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2010, and

ending , 20

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

Cat. No. 11858E Department of the Treasury - Internal Revenue Service

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

Total Forms Filed = 7,583

*

160,168

0

*

48,391

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
77

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

 

▶ Attach to Form 1040, Form 1040A, or Form 1040NR. 

▶ See separate instructions.

1040A 

. . . . . . . . . . 

1040 

2441

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2010

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 59, or Form 1040NR, line 58.

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 2010 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 2009 expenses in 2010, 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 (2010)

Total Forms Filed = 7,000,288

6,338,315

6,930,661

6,794,326

2,242,854

6,513,143

6,944,519

4,340,136

6,489,856

6,939,084

6,489,542

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

6,878,916

2,279,096
78

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

 

▶ Attach to Form 1040, Form 1040A, or Form 1040NR. 

▶ See separate instructions.

1040A 

. . . . . . . . . . 

1040 

2441

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2010

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 59, or Form 1040NR, line 58.

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 2010 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 2009 expenses in 2010, 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 (2010)

Total Forms Filed = 7,000,288

3,397,639

31,662,725

21,902,719

7,072,457

17,326,913

405,268,659

203,676,671

17,069,323

0

3,767,274

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
79

Form 2441 (2010) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2010. 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 2009 and used in 2010 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2011. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2010 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 2009 expenses in 2010, 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 (2010)

1,232,181

4,340,136

6,274

1,190,623

6,944,519

52,281

6,513,143

1,111

931

231,066

1,069,915

1,068,984
80

Form 2441 (2010) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2010. 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 2009 and used in 2010 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2011. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2010 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 2009 expenses in 2010, 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 (2010)

4,236,055

203,676,671

7,921

8,897,609

405,268,659

89,172

17,326,913

3,810

2,711

523,397

3,630,308

3,627,597
81

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ Attach to your tax return. See instructions.

OMB No. 1545-0155

2010

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, Qualifying Advanced 

Energy Project Credit, and Qualifying Therapeutic Discovery 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 Qualifying therapeutic discovery project credit (see instructions):

Qualified investment in a qualifying therapeutic discovery project $ × 50% (.50) 8

9 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 9

10 Add lines 5d, 6c, 7, 8, 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 instructions. Cat. No. 12276E Form 3468 (2010) 

Total Forms Filed = 25,970

56

1,577

538

717

16,504

*

*

*

2,292

24

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
82

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ Attach to your tax return. See instructions.

OMB No. 1545-0155

2010

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, Qualifying Advanced 

Energy Project Credit, and Qualifying Therapeutic Discovery 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 Qualifying therapeutic discovery project credit (see instructions):

Qualified investment in a qualifying therapeutic discovery project $ × 50% (.50) 8

9 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 9

10 Add lines 5d, 6c, 7, 8, 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 instructions. Cat. No. 12276E Form 3468 (2010) 

Total Forms Filed = 25,970

50

5,761

424

1,388

60,897

*

*

*

8,693

1,069

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
83

Form 3468 (2010) 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 (2010) 

263

2,186

0

49

*

1,971

*

*

361

*Entry for this line is greater than zero, but too small to report
84

Form 3468 (2010) 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 (2010) 

1,835

110,789

0

390

*

85,502

*

*

6,202

*Entry for this line is greater than zero, but too small to report
85

Form 3468 (2010) 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 . . . 14

15 Rehabilitation and energy credits included on line 14 from passive activities . . . . . . . . 15

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . 16

17 Rehabilitation and energy credits allowed for 2010 from a passive activity . . . . . . . . 17

18 Carryforward of the rehabilitation credit that originated after 2007 and the energy credit that 

originated in a tax year that began after October 3, 2008 (see instructions) . . . . . . . . 18

19 Carryback of rehabilitation and energy credits from 2011 . . . . . . . . . . . . . . 19

20 Add lines 16 through 19. Report this amount on Form 3800, line 29a . . . . . . . . . . 20

Form 3468 (2010) 

16

21,940

2,200

19,865

1,881

1,939

23,276

0

71

555

14
86

Form 3468 (2010) 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 . . . 14

15 Rehabilitation and energy credits included on line 14 from passive activities . . . . . . . . 15

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . 16

17 Rehabilitation and energy credits allowed for 2010 from a passive activity . . . . . . . . 17

18 Carryforward of the rehabilitation credit that originated after 2007 and the energy credit that 

originated in a tax year that began after October 3, 2008 (see instructions) . . . . . . . . 18

19 Carryback of rehabilitation and energy credits from 2011 . . . . . . . . . . . . . . 19

20 Add lines 16 through 19. Report this amount on Form 3800, line 29a . . . . . . . . . . 20

Form 3468 (2010) 

115

270,860

33,426

237,434

17,979

85,166

340,579

0

237

2,387

570
87

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-0895

2010

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit 

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the credit. 

For details, see the instructions. 

1a Investment credit (Form 3468, Part II only) (attach Form 3468) . . . . . . . . . . . 1a 

b Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 1b 

c Credit for increasing research activities . . . . . . . . . . . . . . . . . . 1c 

d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a 

pass-through entity: . . . . . . . . . . . . . . . . ) 1d 

e Disabled access credit (Form 8826) (do not enter more than $5,000) . . . . . . . . . 1e 

f Renewable electricity production credit (Form 8835) (see instructions) . . . . . . . . 1f 

g Indian employment credit . . . . . . . . . . . . . . . . . . . . . . . 1g 

h Orphan drug credit (Form 8820) . . . . . . . . . . . . . . . . . . . . . 1h 

i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . . . . . . . . . . . 1i 

j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500) 1j 

k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if

claiming this credit from a pass-through entity: ) . . . . . 1k 

l Biodiesel and renewable diesel fuels credit (attach Form 8864) . . . . . . . . . . . 1l 

m Low sulfur diesel fuel production credit (Form 8896) . . . . . . . . . . . . . . 1m 

n Distilled spirits credit (Form 8906) . . . . . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel credit (Form 8907) . . . . . . . . . . . . . . . 1o 

p Energy efficient home credit . . . . . . . . . . . . . . . . . . . . . . 1p 

q Energy efficient appliance credit (Form 8909) . . . . . . . . . . . . . . . . 1q 

r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a 

pass-through entity: ) . . . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property credit (Form 8911) . . . . . . . . . . . 1s 

t Employer housing credit . . . . . . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training credit . . . . . . . . . . . . . . . . . . . . . 1u 

v Agricultural chemicals security credit (Form 8931) (do not enter more than $2 million) . . . 1v 

w Credit for employer differential wage payments . . . . . . . . . . . . . . . . 1w 

x Carbon dioxide sequestration credit (Form 8933) . . . . . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle credit (Form 8936) . . . . . . . . . . 1y 

z Qualified plug-in electric vehicle credit (Form 8834, Part I only) . . . . . . . . . . 1z 

aa New hire retention credit (Form 5884-B) . . . . . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) . . . . . 1bb 

2 Add lines 1a through 1bb . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Passive activity credits included on line 2 (see instructions) . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Passive activity credits allowed for 2010 (see instructions) . . . . . . . . . . . . 5 

6 Carryforward of general business credit to 2010. See instructions for the schedule to attach . 6 

7 Carryback of general business credit from 2011 (see instructions) . . . . . . . . . 7 

8 Add lines 4 through 7. Subtract from that sum any eligible small business credits and enter the

result (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 8 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2010) 

Total Forms Filed = 646,978

307,672

2,292

69,088

51,769

9,149

3,395

7,676

416

984

4,901

13,524

6,449

74

201,151

86,664

118,154

59,765

228,503

2,544

269

7,307

13,709

6,063

756

259

7,253

*

206

0

360

77

45

*

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

*Entry for this line is greater than zero, but too small to report
88

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-0895

2010

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit 

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the credit. 

For details, see the instructions. 

1a Investment credit (Form 3468, Part II only) (attach Form 3468) . . . . . . . . . . . 1a 

b Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 1b 

c Credit for increasing research activities . . . . . . . . . . . . . . . . . . 1c 

d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a 

pass-through entity: . . . . . . . . . . . . . . . . ) 1d 

e Disabled access credit (Form 8826) (do not enter more than $5,000) . . . . . . . . . 1e 

f Renewable electricity production credit (Form 8835) (see instructions) . . . . . . . . 1f 

g Indian employment credit . . . . . . . . . . . . . . . . . . . . . . . 1g 

h Orphan drug credit (Form 8820) . . . . . . . . . . . . . . . . . . . . . 1h 

i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . . . . . . . . . . . 1i 

j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500) 1j 

k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if

claiming this credit from a pass-through entity: ) . . . . . 1k 

l Biodiesel and renewable diesel fuels credit (attach Form 8864) . . . . . . . . . . . 1l 

m Low sulfur diesel fuel production credit (Form 8896) . . . . . . . . . . . . . . 1m 

n Distilled spirits credit (Form 8906) . . . . . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel credit (Form 8907) . . . . . . . . . . . . . . . 1o 

p Energy efficient home credit . . . . . . . . . . . . . . . . . . . . . . 1p 

q Energy efficient appliance credit (Form 8909) . . . . . . . . . . . . . . . . 1q 

r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a 

pass-through entity: ) . . . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property credit (Form 8911) . . . . . . . . . . . 1s 

t Employer housing credit . . . . . . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training credit . . . . . . . . . . . . . . . . . . . . . 1u 

v Agricultural chemicals security credit (Form 8931) (do not enter more than $2 million) . . . 1v 

w Credit for employer differential wage payments . . . . . . . . . . . . . . . . 1w 

x Carbon dioxide sequestration credit (Form 8933) . . . . . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle credit (Form 8936) . . . . . . . . . . 1y 

z Qualified plug-in electric vehicle credit (Form 8834, Part I only) . . . . . . . . . . 1z 

aa New hire retention credit (Form 5884-B) . . . . . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) . . . . . 1bb 

2 Add lines 1a through 1bb . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Passive activity credits included on line 2 (see instructions) . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Passive activity credits allowed for 2010 (see instructions) . . . . . . . . . . . . 5 

6 Carryforward of general business credit to 2010. See instructions for the schedule to attach . 6 

7 Carryback of general business credit from 2011 (see instructions) . . . . . . . . . 7 

8 Add lines 4 through 7. Subtract from that sum any eligible small business credits and enter the

result (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 8 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2010) 

Total Forms Filed = 646,978

4,917,780

8,693

586,775

107,845

23,275

13,221

41,604

2,518

7,977

1,485

4,908

4,458

537

947,129

150,304

796,825

173,333

4,337,329

20,564

8,774

4,955

68,326

29,827

3,833

169

3,614

*

854

0

24

2,193

648

*

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
89

Form 3800 (2010) Page 2 

Part II Allowable Credit 

9 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 . . . .

} . . 9

10 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 . . } . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 a Foreign tax credit . . . . . . . . . . . . . . . . 12a 

b Personal credits from Form 1040 or 1040NR (see instructions) . 12b 

c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . . 12c 

13 Net income tax. Subtract line 12c from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a 13 

14 Net regular tax. Subtract line 12c from line 9. If zero or less, enter -0- 14 

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 15 

16 Tentative minimum tax. If line 8 is zero and line 24 would be zero, 

skip lines 16 through 25 and go to line 26. Otherwise, see 

instructions . . . . . . . . . . . . . . . . . . 16 

17 Enter the greater of line 15 or line 16 . . . . . . . . . . . . . . . . . . . . 17 

18a Subtract line 17 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 18a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit. (see instructions) . . . . . . . . . . . . 18b 

c Add lines 18a and 18b . . . . . . . . . . . . . . . . . . . . . . . . 18c 

19a Enter the smaller of line 8 or line 18c . . . . . . . . . . . . . . . . . . . 19a 

C corporations: See the line 19a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise, 

skip line 19c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 19b 

c Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable 

line of your return) . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 

Form 3800 (2010) 

205,225

442,568

570,315

565,844

281,887

170,303

345,826

450,742

352,950

138,502
90

Form 3800 (2010) Page 2 

Part II Allowable Credit 

9 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 . . . .

} . . 9

10 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 . . } . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 a Foreign tax credit . . . . . . . . . . . . . . . . 12a 

b Personal credits from Form 1040 or 1040NR (see instructions) . 12b 

c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . . 12c 

13 Net income tax. Subtract line 12c from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a 13 

14 Net regular tax. Subtract line 12c from line 9. If zero or less, enter -0- 14 

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 15 

16 Tentative minimum tax. If line 8 is zero and line 24 would be zero, 

skip lines 16 through 25 and go to line 26. Otherwise, see 

instructions . . . . . . . . . . . . . . . . . . 16 

17 Enter the greater of line 15 or line 16 . . . . . . . . . . . . . . . . . . . . 17 

18a Subtract line 17 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 18a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit. (see instructions) . . . . . . . . . . . . 18b 

c Add lines 18a and 18b . . . . . . . . . . . . . . . . . . . . . . . . 18c 

19a Enter the smaller of line 8 or line 18c . . . . . . . . . . . . . . . . . . . 19a 

C corporations: See the line 19a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise, 

skip line 19c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 19b 

c Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable 

line of your return) . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 

Form 3800 (2010) 

3,799,004

73,834,363

81,539,753

77,743,721

17,029,165

282,776

2,929,272

74,317,791

7,308,288

538,452
91

Form 3800 (2010) Page 3 

Part II Allowable Credit (Continued)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25. 

20 Multiply line 16 by 75% (see instructions) . . . . . . . . . . . . . . . . . . 20 

21 Enter the greater of line 15 or line 20 . . . . . . . . . . . . . . . . . . . . 21 

22 Subtract line 21 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 22 

23 Subtract line 19b from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 8844, line 10 or line 12, excluding any portion of the credit that is 

an eligible small business credit (see instructions) . . . . . . . . . . . . . . . 24 

25 Empowerment zone and renewal community employment credit allowed. Enter the smaller of 

line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Subtract line 15 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 26 

27 If you skipped lines 16 through 25, enter -0-. Otherwise, add lines 19b and 25 . . . . . . 27 

28 Subtract line 27 from line 26. If zero or less, enter -0- . . . . . . . . . . . . . . 28 

29a Enter the investment credit from Form 3468, Part III, line 20 (attach 

Form 3468) . . . . . . . . . . . . . . . . . . 29a 

b Enter the work opportunity credit from Form 5884, line 10 or 

line 12 . . . . . . . . . . . . . . . . . . . . 29b 

c Enter the alcohol and cellulosic biofuel fuels credit from Form 6478, 

line 15 or line 17 . . . . . . . . . . . . . . . . . 29c 

d Enter the low-income housing credit from Form 8586, Part II, line 18 

or line 20 . . . . . . . . . . . . . . . . . . . 29d 

e Enter the applicable part of the amount of the renewable electricity, 

refined coal, and Indian coal production credit from Form 8835, 

Part II, line 36 or line 38 . . . . . . . . . . . . . . 29e 

f Enter the credit for employer social security and Medicare taxes 

paid on certain employee tips from Form 8846, line 12 . . . . 29f 

g Enter the qualified railroad track maintenance credit from Form 

8900, line 12 . . . . . . . . . . . . . . . . . . 29g 

h Enter the credit for small employer health insurance premiums from

Form 8941, line 21 or line 23 (tax-exempt entities, other than 

farmers' cooperatives, do not complete this line—see instructions) 

(enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . 29h 

30 Add lines 29a through 29h and increase that sum by any eligible small business credits and 

enter the result (see instructions) . . . . . . . . . . . . . . . . . . . . . 30 

31 Enter the smaller of line 28 or line 30 . . . . . . . . . . . . . . . . . . . 31 

32 Credit allowed for the current year. Add lines 27 and 31. 

Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, 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, line 5c . . . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . 32 

Form 3800 (2010) 

89

42,081

42,313

43,874

43,843

28,445

24,679

570,306

158,239

546,127

18,207

23,276

10,991

904

385,585

339,279

462,320

73,679

35,260

175,527
92

Form 3800 (2010) Page 3 

Part II Allowable Credit (Continued)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25. 

20 Multiply line 16 by 75% (see instructions) . . . . . . . . . . . . . . . . . . 20 

21 Enter the greater of line 15 or line 20 . . . . . . . . . . . . . . . . . . . . 21 

22 Subtract line 21 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 22 

23 Subtract line 19b from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 8844, line 10 or line 12, excluding any portion of the credit that is 

an eligible small business credit (see instructions) . . . . . . . . . . . . . . . 24 

25 Empowerment zone and renewal community employment credit allowed. Enter the smaller of 

line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Subtract line 15 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 26 

27 If you skipped lines 16 through 25, enter -0-. Otherwise, add lines 19b and 25 . . . . . . 27 

28 Subtract line 27 from line 26. If zero or less, enter -0- . . . . . . . . . . . . . . 28 

29a Enter the investment credit from Form 3468, Part III, line 20 (attach 

Form 3468) . . . . . . . . . . . . . . . . . . 29a 

b Enter the work opportunity credit from Form 5884, line 10 or 

line 12 . . . . . . . . . . . . . . . . . . . . 29b 

c Enter the alcohol and cellulosic biofuel fuels credit from Form 6478, 

line 15 or line 17 . . . . . . . . . . . . . . . . . 29c 

d Enter the low-income housing credit from Form 8586, Part II, line 18 

or line 20 . . . . . . . . . . . . . . . . . . . 29d 

e Enter the applicable part of the amount of the renewable electricity, 

refined coal, and Indian coal production credit from Form 8835, 

Part II, line 36 or line 38 . . . . . . . . . . . . . . 29e 

f Enter the credit for employer social security and Medicare taxes 

paid on certain employee tips from Form 8846, line 12 . . . . 29f 

g Enter the qualified railroad track maintenance credit from Form 

8900, line 12 . . . . . . . . . . . . . . . . . . 29g 

h Enter the credit for small employer health insurance premiums from

Form 8941, line 21 or line 23 (tax-exempt entities, other than 

farmers' cooperatives, do not complete this line—see instructions) 

(enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . 29h 

30 Add lines 29a through 29h and increase that sum by any eligible small business credits and 

enter the result (see instructions) . . . . . . . . . . . . . . . . . . . . . 30 

31 Enter the smaller of line 28 or line 30 . . . . . . . . . . . . . . . . . . . 31 

32 Credit allowed for the current year. Add lines 27 and 31. 

Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, 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, line 5c . . . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . 32 

Form 3800 (2010) 

49,808

17,051,850

17,086,126

7,458,866

7,368,210

155,942

61,695

64,502,863

600,143

63,902,720

84,518

340,579

78,519

32,840

2,471,614

1,568,058

2,168,205

696,031

418,666

362,134
93

Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 62 

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 (2010) 

Total Forms Filed = 1,051,112

988,926

908,285

790,157

1,023,383

151,910

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
94

Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 62 

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 (2010) 

Total Forms Filed = 1,051,112

2,638,827

2,117,942

763,489

2,881,432

286,447

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
95

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ See the separate instructions. 

▶ Attach this form to your income tax return.

OMB No. 1545-0162

2010

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.

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 362

c Other nontaxable use (see Caution above line 1) $

d Exported 411

}

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) $ 354

b Other nontaxable use (see Caution above line 1) 324

c Exported 412

d LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

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 $ 360

c Use in trains 353

d Use in certain intercity and local buses (see Caution 

above line 1) 350

e Exported 413

}

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 $ 346

c Use in certain intercity and local buses (see Caution 

above line 1) 347

d Exported 414

e Nontaxable use taxed at $.044 377

f Nontaxable use taxed at $.219 369

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2010)

Data on this form reflects only form 1040 filers, not business or fiduciary filers

325,491

740

235

51,134

*

*

9,117

*

*

0

*

*

*

*

0

 Total Forms Filed = 354,848

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
96

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ See the separate instructions. 

▶ Attach this form to your income tax return.

OMB No. 1545-0162

2010

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.

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 362

c Other nontaxable use (see Caution above line 1) $

d Exported 411

}

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) $ 354

b Other nontaxable use (see Caution above line 1) 324

c Exported 412

d LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

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 $ 360

c Use in trains 353

d Use in certain intercity and local buses (see Caution 

above line 1) 350

e Exported 413

}

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 $ 346

c Use in certain intercity and local buses (see Caution 

above line 1) 347

d Exported 414

e Nontaxable use taxed at $.044 377

f Nontaxable use taxed at $.219 369

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2010)

Data on this form reflects only form 1040 filers, not business or fiduciary filers

133,685

523

365

18,224

*

*

2,859

*

*

0

*

*

*

*

0

 Total Forms Filed = 354,848

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
97

Form 4136 (2010) 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 $ 417

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219* 355

c Nontaxable use (other than use by state or local 

government) taxed at $.244 346

d Nontaxable use (other than use by state or local 

government) taxed at $.219* 369

e LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

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 $ 360

b Use in certain intercity and local buses 350

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 $ 346

c Use in certain intercity and local buses 347

}

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* $ 355

b Use in commercial aviation (other than foreign trade) taxed 

at $.244 417

c Nonexempt use in noncommercial aviation 418

d Other nontaxable uses taxed at $.244 346

e Other nontaxable uses taxed at $.219* 369

f LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

Form 4136 (2010)

32

55

*

9,117

9,117

9,117

*

*

32

51,134

*

*

55

0

0

*Entry for this line is greater than zero, but too small to report
98

Form 4136 (2010) 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 $ 417

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219* 355

c Nontaxable use (other than use by state or local 

government) taxed at $.244 346

d Nontaxable use (other than use by state or local 

government) taxed at $.219* 369

e LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

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 $ 360

b Use in certain intercity and local buses 350

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 $ 346

c Use in certain intercity and local buses 347

}

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* $ 355

b Use in commercial aviation (other than foreign trade) taxed 

at $.244 417

c Nonexempt use in noncommercial aviation 418

d Other nontaxable uses taxed at $.244 346

e Other nontaxable uses taxed at $.219* 369

f LUST tax on aviation fuels used in foreign trade 433

*See instructions for possible rate changes.

Form 4136 (2010)

101

204

*

2,859

2,859

2,859

*

*

101

18,224

*

*

204

0

0

*Entry for this line is greater than zero, but too small to report
99

Form 4136 (2010) Page 3 

9 Alcohol Fuel Mixture Credit Registration No. ▶

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person 

for use as a fuel or was used as a fuel by the claimant.

(b) Rate (c) Gallons of 

alcohol (d) Amount of credit (e) CRN

a Alcohol fuel mixtures containing ethanol $ 393

b Alcohol fuel mixtures containing alcohol (other than ethanol) 394

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 $ 388

b Agri-biodiesel mixtures 390

c Renewable diesel mixtures 307

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) $ 419

b “P Series” fuels 420

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) 421

d Liquefied hydrogen 422

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process 423

f Liquid fuel derived from biomass 424

g Liquefied natural gas (LNG) 425

h Liquefied gas derived from biomass 435

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration No. ▶

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ 426

b “P Series” fuels 427

c Compressed natural gas (CNG) (GGE = 121 cu. ft.) 428

d Liquefied hydrogen 429

e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch 

process 430

f Liquid fuel derived from biomass 431

g Liquefied natural gas (LNG) 432

h Liquefied gas derived from biomass 436

i Compressed gas derived from biomass (GGE = 121 cu. ft.) 437

Form 4136 (2010)

0

*

0

*

0

0

292

*

*

*

0

0

*

1,540

*

*

0

0

0

0

0

0

*Entry for this line is greater than zero, but too small to report
100

Form 4136 (2010) Page 3 

9 Alcohol Fuel Mixture Credit Registration No. ▶

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person 

for use as a fuel or was used as a fuel by the claimant.

(b) Rate (c) Gallons of 

alcohol (d) Amount of credit (e) CRN

a Alcohol fuel mixtures containing ethanol $ 393

b Alcohol fuel mixtures containing alcohol (other than ethanol) 394

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 $ 388

b Agri-biodiesel mixtures 390

c Renewable diesel mixtures 307

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) $ 419

b “P Series” fuels 420

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) 421

d Liquefied hydrogen 422

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process 423

f Liquid fuel derived from biomass 424

g Liquefied natural gas (LNG) 425

h Liquefied gas derived from biomass 435

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration No. ▶

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ 426

b “P Series” fuels 427

c Compressed natural gas (CNG) (GGE = 121 cu. ft.) 428

d Liquefied hydrogen 429

e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch 

process 430

f Liquid fuel derived from biomass 431

g Liquefied natural gas (LNG) 432

h Liquefied gas derived from biomass 436

i Compressed gas derived from biomass (GGE = 121 cu. ft.) 437

Form 4136 (2010)

0

*

0

*

0

0

277

*

*

*

0

0

*

1,779

*

*

0

0

0

0

0

0

*Entry for this line is greater than zero, but too small to report
101

Form 4136 (2010) 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 $ 360

b Kerosene sold for the exclusive use of a state or local government 346

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219* 369

*See instructions for possible rate changes.

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 $ 309

b Exported 306

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $ 310

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 $ 415

b Exported dyed kerosene 416

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, line 32f(2); Form 1120S, line 23c; Form 1041, line 24g; or the proper 

line of other returns. ▶ 17 $

Form 4136 (2010)

354,848

0

0

0

0

0

9,117

51,134

*

*Entry for this line is greater than zero, but too small to report
102

Form 4136 (2010) 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 $ 360

b Kerosene sold for the exclusive use of a state or local government 346

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219* 369

*See instructions for possible rate changes.

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 $ 309

b Exported 306

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $ 310

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 $ 415

b Exported dyed kerosene 416

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, line 32f(2); Form 1120S, line 23c; Form 1041, line 24g; or the proper 

line of other returns. ▶ 17 $

Form 4136 (2010)

158,669

0

0

0

0

0

2,859

18,224

*

*Entry for this line is greater than zero, but too small to report
103

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

2010

Attachment 

Sequence No. 67

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 2009 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 2011. 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 2010 . . . . . . . 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 2010 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 2010 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 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 11,602,772

2,801,705

4,621,813

273,966

4,201,864

4,201,849

193,725

4,438,663

4,166,729

1,620,630

1,581

943,520

5,798,871

Boxes checked = 5,993

140,758 140,213

1,533,333 1,532,934

1,220,805 1,219,783

147,852 146,888

298,696 298,695

62,690 62,690

6,264 6,263

1,180,806 1,180,606

undetermined type 1,502 1,502

547,431 546,244

Total GDS cost 4,058,556 4,055,004

25,897 25,897

250 250

6,503 6,503

Total ADS Cost = 32,101 Total ADS Deduction = 32,101

2,434,646

11,354,889

*

*Entry for this line is greater than zero, but too small to report
104

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

2010

Attachment 

Sequence No. 67

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 2009 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 2011. 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 2010 . . . . . . . 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 2010 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 2010 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 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 11,602,772

40,028,597

2,259,812,448

1,553,960

50,282,177

50,255,457

2,021,297

696,096,750

49,624,371

9,949,532

16,413

4,550,270

41,990,509

1,445,883 410,151

12,039,152 1,879,418

14,270,791 1,501,983

1,839,885 124,810

4,189,157 169,442

1,577,394 47,426

153,682 3,744

149,612,035 3,349,026

undetermined type 6,837 6,373

38,440,026 610,453

Total GDS cost 223,574,842 8,102,827

651,482 41,297

90,419 2,687

1,385,971 19,304

Total ADS Cost = 2,127,872 Total ADS Deduction = 63,288

6,223,393

120,520,604

*

*Entry for this line is greater than zero, but too small to report
105

Form 4562 (2010) 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 use Yes No Yes No Yes No Yes No Yes No Yes No

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 2010 tax year (see instructions):

43 Amortization of costs that began before your 2010 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2010)

222,000

1,960,996 1,878,649

632,534 598,437

total 26e + 27e

2,464,370

2,434,646

273,966

271,705

666,965

860,742
106

Form 4562 (2010) 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 use Yes No Yes No Yes No Yes No Yes No Yes No

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 2010 tax year (see instructions):

43 Amortization of costs that began before your 2010 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2010)

1,526,001

39,705,618 4,367,984

3,605,946 329,408

total 26e + 27e

43,311,563

6,223,393

1,553,960

3,847,288

1,594,348

1,891,102
107

Form 4684

Department of theTreasury 

Internal Revenue Service

Casualties and Thefts

▶ See separate instructions.

▶ Attach to your tax return.

▶ Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

2010

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 21.

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 Does the amount on line 12 include a loss from a disaster declared a federal disaster in tax years beginning after 

2007 that occurred before 2010?

Yes. Enter the amount from line 3 of the Worksheet for Line 17, in the instructions. If you are filing Schedule A 

(Form 1040), go to line 18. Otherwise, enter this amount on Schedule L (Form 1040A or 1040). Do not 

complete the rest of Section A. Form 1040NR filers, see instructions.

No. Enter -0- and go to line 18 . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 20

21 Add lines 17 and 20. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. 

Estates and trusts, enter the result on the “Other deductions” line of your tax return . . . . . . . . . . 21 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2010)

Total Forms Filed = 310,319

236,414

*

248,749

103,002

244,137

2,384

11,203

232,935

93,848

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

*Entry for this line is greater than zero, but too small to report
108

Form 4684

Department of theTreasury 

Internal Revenue Service

Casualties and Thefts

▶ See separate instructions.

▶ Attach to your tax return.

▶ Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

2010

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 21.

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 Does the amount on line 12 include a loss from a disaster declared a federal disaster in tax years beginning after 

2007 that occurred before 2010?

Yes. Enter the amount from line 3 of the Worksheet for Line 17, in the instructions. If you are filing Schedule A 

(Form 1040), go to line 18. Otherwise, enter this amount on Schedule L (Form 1040A or 1040). Do not 

complete the rest of Section A. Form 1040NR filers, see instructions.

No. Enter -0- and go to line 18 . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 20

21 Add lines 17 and 20. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. 

Estates and trusts, enter the result on the “Other deductions” line of your tax return . . . . . . . . . . 21 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2010)

Total Forms Filed = 310,319

2,327,808

*

3,318,972

2,197,494

3,218,852

18,035

316,621

2,884,956

1,900,949

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
109

Form 4684 (2010) 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.)

22 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

23 Cost or adjusted basis of each property . . . . . 23 

24 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 24 

Note: If line 23 is more than line 24, skip line 25.

25 Gain from casualty or theft. If line 24 is more than line 23, enter the 

difference here and on line 32 or line 37, column (c), except as 

provided in the instructions for line 36. Also, skip lines 26 through 

30 for that column. See the instructions for line 4 if line 24 includes 

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . . . 25 

26 Fair market value before casualty or theft . . . . 26

27 Fair market value after casualty or theft . . . . . 27 

28 Subtract line 27 from line 26 . . . . . . . . 28

29 Enter the smaller of line 23 or line 28 . . . . . 29

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 29 the amount from line 23.

30 Subtract line 24 from line 29. If zero or less, enter -0- 30

31 Casualty or theft loss. Add the amounts on line 30. Enter the total here and on line 32 or line 37 (see instructions) . . 31 

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

32 

 

( ) ( )

( ) ( )

33 Totals. Add the amounts on line 32 . . . . . . . . . . . . 33 ( ) ( )

34 Combine line 33, 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 . . . . . . . . . . . . . . . . . . . . . . . 34

35 Enter the amount from line 33, 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 16, and enter the amount from property used as an employee on Schedule A (Form 

1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, partnerships, and S corporations, see instructions . . . . 35

Casualty or Theft of Property Held More Than One Year

36 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 36 

37 ( ) ( )

( ) ( )

38 Total losses. Add amounts on line 37, columns (b)(i) and (b)(ii) . . . . . 38 ( ) ( )

39 Total gains. Add lines 36 and 37, column (c) . . . . . . . . . . . . . . . . . . . . . . 39

40 Add amounts on line 38, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 40

41 If the loss on line 40 is more than the gain on line 39:

a Combine line 38, column (b)(i) and line 39, 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 . . . . . . . . . . . . . . . . . . . . . 41a

b Enter the amount from line 38, 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 16, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 11. 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 . . . . . . . . . 41b

42 If the loss on line 40 is less than or equal to the gain on line 39, combine lines 39 and 40 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 42 

Note: Partnerships, enter the amount from line 41a, 41b, or line 42 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 41a or 41b on Form 1120S, Schedule K, line 10.

Form 4684 (2010)

16,638

34,477

1,820

6,593

6,906

46,802

33,328

11,463
110

Form 4684 (2010) 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.)

22 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

23 Cost or adjusted basis of each property . . . . . 23 

24 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 24 

Note: If line 23 is more than line 24, skip line 25.

25 Gain from casualty or theft. If line 24 is more than line 23, enter the 

difference here and on line 32 or line 37, column (c), except as 

provided in the instructions for line 36. Also, skip lines 26 through 

30 for that column. See the instructions for line 4 if line 24 includes 

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . . . 25 

26 Fair market value before casualty or theft . . . . 26

27 Fair market value after casualty or theft . . . . . 27 

28 Subtract line 27 from line 26 . . . . . . . . 28

29 Enter the smaller of line 23 or line 28 . . . . . 29

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 29 the amount from line 23.

30 Subtract line 24 from line 29. If zero or less, enter -0- 30

31 Casualty or theft loss. Add the amounts on line 30. Enter the total here and on line 32 or line 37 (see instructions) . . 31 

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

32 

 

( ) ( )

( ) ( )

33 Totals. Add the amounts on line 32 . . . . . . . . . . . . 33 ( ) ( )

34 Combine line 33, 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 . . . . . . . . . . . . . . . . . . . . . . . 34

35 Enter the amount from line 33, 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 16, and enter the amount from property used as an employee on Schedule A (Form 

1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, partnerships, and S corporations, see instructions . . . . 35

Casualty or Theft of Property Held More Than One Year

36 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 36 

37 ( ) ( )

( ) ( )

38 Total losses. Add amounts on line 37, columns (b)(i) and (b)(ii) . . . . . 38 ( ) ( )

39 Total gains. Add lines 36 and 37, column (c) . . . . . . . . . . . . . . . . . . . . . . 39

40 Add amounts on line 38, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 40

41 If the loss on line 40 is more than the gain on line 39:

a Combine line 38, column (b)(i) and line 39, 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 . . . . . . . . . . . . . . . . . . . . . 41a

b Enter the amount from line 38, 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 16, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 11. 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 . . . . . . . . . 41b

42 If the loss on line 40 is less than or equal to the gain on line 39, combine lines 39 and 40 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 42 

Note: Partnerships, enter the amount from line 41a, 41b, or line 42 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 41a or 41b on Form 1120S, Schedule K, line 10.

Form 4684 (2010)

-227,561

557,325

24,647

122,071

157,418

1,953,008

-522,682

1,038,740
111

Form 4797

Department of the Treasury 

Internal Revenue Service (99)

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-0184

Attachment 

Sequence No. 27

2010

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2010 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 42 . . . . . . . . . . . . . . . . . . . . . . . . 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 34 and 41a . . . . . . . . . . . . . . . . . . . 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 38, 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 (2010)

* Entry for this line is greater than zero, but too small to report

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 2,844,940

1,940,638

1,980,899

5,630

235,561

3,888

362,079

2,435,817

186,202

96,557

369,428

1,114,828

186,202

482,097

14,995

675

5,317

1,940,649

*

NUMBER OF RETURNS FILED FOR SELECTED LINES
112

Form 4797

Department of the Treasury 

Internal Revenue Service (99)

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-0184

Attachment 

Sequence No. 27

2010

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2010 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 42 . . . . . . . . . . . . . . . . . . . . . . . . 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 34 and 41a . . . . . . . . . . . . . . . . . . . 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 38, 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 (2010)

Total Forms Filed = 2,844,940

-17,418,188

34,646,715

85,476

5,229,254

461,561

21,059,000

61,482,005

5,620,475

22,052,887

4,590,430

30,239,515

1,802,353

6,538,538

-220,960

62,010

48,278

-17,418,866

*

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

* Entry for this line is greater than zero, but too small to report
113

Form 4797 (2010) 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 36. 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 (2010) * Entry for this line is greater than zero, but too small to report

469,154

13,451

*

1,577

*

681,868

364,816

482,094
114

Form 4797 (2010) 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 36. 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 (2010)

6,257,590

21,082,485

94,667

*

187,603

*

27,621,024

6,538,538

* Entry for this line is greater than zero, but too small to report
115

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. ▶ See instructions on page 3.

OMB No. 1545-0074

2010

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 2010 (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 2010 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2011 is attached, check here ▶ 5d Amount deferred from 2009 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 line 33 . 32 

33 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 33a All investment is at risk.

33b 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 33b, 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 . . . . . . . . . . . . . . . . . . . . . . . . 33c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2010) 

Total Forms Filed = 584,665

114,554

284,343

106,236

292,859 288,731

2,613

*

31,770 31,445

241,335

548,050

63,371

192,368

*

119,732

49,737

37,635

22,212

*

166,415

73,331

100,264

404,405

482,381

551,460

Total Boxes checked = 121,668

nondeductible loss (+)/suspended loss carryover(-) = 23,083

Total Boxes = 482,615

61,941

87,792

10,922

24,437

118,026

269,858

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

* Entry for this line is greater than zero, but too small to report
116

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. ▶ See instructions on page 3.

OMB No. 1545-0074

2010

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 2010 (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 2010 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2011 is attached, check here ▶ 5d Amount deferred from 2009 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 line 33 . 32 

33 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 33a All investment is at risk.

33b 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 33b, 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 . . . . . . . . . . . . . . . . . . . . . . . . 33c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2010) 

Total Forms Filed = 584,665

680,140

5,697,950

644,621

1,198,613 1,105,428

4,958

*

106,793 102,417

3,033,467

10,292,399

178,072

957,726

*

180,310

612,858

165,364

111,948

*

355,199

296,452

114,656

802,592

6,219,509

4,072,890

nondeductible loss (+)/suspended loss carryover(-) = 69,099

65,687

188,072

26,639

28,609

616,034

300,072

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

* Entry for this line is greater than zero, but too small to report
117

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Attach to your tax return.

OMB No. 1545-0191 

2010

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 2010 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2009 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 2011. 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 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

General Instructions 

Purpose of Form 

Use Form 4952 to figure the amount of 

investment interest expense you can deduct 

for 2010 and the amount you can carry 

forward to future years. Your investment 

interest expense deduction is limited to your 

net investment income. 

For more information, see Pub. 550, 

Investment Income and Expenses. 

Who Must File 

If you are an individual, estate, or a trust, you 

must file Form 4952 to claim a deduction for 

your investment interest expense. 

Exception. You do not have to file Form 

4952 if all of the following apply. 

• Your investment income from interest and 

ordinary dividends minus any qualified 

dividends is more than your investment 

interest expense. 

• You do not have any other deductible 

investment expenses. 

• You do not have any carryover of 

disallowed investment interest expense from 

2009. 

Allocation of Interest 

Expense 

If you paid or accrued interest on a loan and 

used the loan proceeds for more than one 

purpose, you may have to allocate the 

interest. This is necessary because different 

rules apply to investment interest, personal 

interest, trade or business interest, home 

mortgage interest, and passive activity 

interest. See Pub. 535, Business Expenses.

Specific Instructions 

Part I—Total Investment 

Interest Expense 

Line 1 

Enter the investment interest expense paid or 

accrued during the tax year, regardless of 

when you incurred the indebtedness. 

Investment interest expense is interest paid or 

accrued on a loan or part of a loan that is 

allocable to property held for investment (as 

defined on this page). 

Include investment interest expense 

reported to you on Schedule K-1 from a 

partnership or an S corporation. Include 

amortization of bond premium on taxable 

bonds purchased after October 22, 1986, but 

before January 1, 1988, unless you elected to 

offset amortizable bond premium against the 

interest payments on the bond. A taxable 

bond is a bond on which the interest is 

includible in gross income.

Investment interest expense does not 

include any of the following: 

• Home mortgage interest. 

• Interest expense that is properly allocable 

to a passive activity. Generally, a passive 

activity is any trade or business activity in 

which you do not materially participate and 

any rental activity. See the Instructions for 

Form 8582, Passive Activity Loss Limitations, 

for details. 

• Any interest expense that is capitalized, 

such as construction interest subject to 

section 263A. 

• Interest expense related to tax-exempt 

interest income under section 265. 

• Interest expense, disallowed under section 

264, on indebtedness with respect to life 

insurance, endowment, or annuity contracts 

issued after June 8, 1997, even if the 

proceeds were used to purchase any property 

held for investment.

Property held for investment. Property held 

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest, 

dividends, annuities, or royalties. It also

includes property that produces gain or loss, 

not derived in the ordinary course of a trade 

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Exception. A working interest in an oil or 

gas property that you held directly or through 

an entity that did not limit your liability is 

property held for investment, but only if you 

did not materially participate in the activity.

Part II—Net Investment 

Income

Line 4a

Gross income from property held for 

investment includes income, unless derived in 

the ordinary course of a trade or business, 

from interest, ordinary dividends (except 

Alaska Permanent Fund dividends), annuities, 

and royalties. Include investment income

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13177Y Form 4952 (2010) 

1,352,084

1,459,823

921,379

1,821,644

1,641,126

223,174

191,208

1,670,290

668,379

1,497,475

1,007,517

384,421

1,704,904

1,315,282

446,975

Total Forms Filed = 1,859,304

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
118

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Attach to your tax return.

OMB No. 1545-0191 

2010

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 2010 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2009 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 2011. 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 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

General Instructions 

Purpose of Form 

Use Form 4952 to figure the amount of 

investment interest expense you can deduct 

for 2010 and the amount you can carry 

forward to future years. Your investment 

interest expense deduction is limited to your 

net investment income. 

For more information, see Pub. 550, 

Investment Income and Expenses. 

Who Must File 

If you are an individual, estate, or a trust, you 

must file Form 4952 to claim a deduction for 

your investment interest expense. 

Exception. You do not have to file Form 

4952 if all of the following apply. 

• Your investment income from interest and 

ordinary dividends minus any qualified 

dividends is more than your investment 

interest expense. 

• You do not have any other deductible 

investment expenses. 

• You do not have any carryover of 

disallowed investment interest expense from 

2009. 

Allocation of Interest 

Expense 

If you paid or accrued interest on a loan and 

used the loan proceeds for more than one 

purpose, you may have to allocate the 

interest. This is necessary because different 

rules apply to investment interest, personal 

interest, trade or business interest, home 

mortgage interest, and passive activity 

interest. See Pub. 535, Business Expenses.

Specific Instructions 

Part I—Total Investment 

Interest Expense 

Line 1 

Enter the investment interest expense paid or 

accrued during the tax year, regardless of 

when you incurred the indebtedness. 

Investment interest expense is interest paid or 

accrued on a loan or part of a loan that is 

allocable to property held for investment (as 

defined on this page). 

Include investment interest expense 

reported to you on Schedule K-1 from a 

partnership or an S corporation. Include 

amortization of bond premium on taxable 

bonds purchased after October 22, 1986, but 

before January 1, 1988, unless you elected to 

offset amortizable bond premium against the 

interest payments on the bond. A taxable 

bond is a bond on which the interest is 

includible in gross income.

Investment interest expense does not 

include any of the following: 

• Home mortgage interest. 

• Interest expense that is properly allocable 

to a passive activity. Generally, a passive 

activity is any trade or business activity in 

which you do not materially participate and 

any rental activity. See the Instructions for 

Form 8582, Passive Activity Loss Limitations, 

for details. 

• Any interest expense that is capitalized, 

such as construction interest subject to 

section 263A. 

• Interest expense related to tax-exempt 

interest income under section 265. 

• Interest expense, disallowed under section 

264, on indebtedness with respect to life 

insurance, endowment, or annuity contracts 

issued after June 8, 1997, even if the 

proceeds were used to purchase any property 

held for investment.

Property held for investment. Property held 

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest, 

dividends, annuities, or royalties. It also

includes property that produces gain or loss, 

not derived in the ordinary course of a trade 

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Exception. A working interest in an oil or 

gas property that you held directly or through 

an entity that did not limit your liability is 

property held for investment, but only if you 

did not materially participate in the activity.

Part II—Net Investment 

Income

Line 4a

Gross income from property held for 

investment includes income, unless derived in 

the ordinary course of a trade or business, 

from interest, ordinary dividends (except 

Alaska Permanent Fund dividends), annuities, 

and royalties. Include investment income

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13177Y Form 4952 (2010) 

21,425,485

18,472,780

28,082,874

49,508,359

70,072,292

22,565,397

3,327,222

95,964,911

14,413,637

83,615,910

31,035,579

146,525,952

126,207,740

56,135,448

169,091,348

Total Forms Filed = 1,859,304

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
119

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)

▶ Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2010

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 Yes No

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 . . . . . . . . . . . . . . . . 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 2010 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 Ordinary income from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

taxable amount from Form 1099-R, box 2a . . . . . . . . . . . . . . . . . . . 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 (2010)

Total Boxes Checked =17,717

Total Boxes Checked = 17,717

Total Boxes Checked =17,717

Total Boxes Checked = 17,717

Total Boxes Checked =17,717

Total Boxes Checked = 17,713

*

17,716

*

17,716

0

17,716

15,718

0

17,716

0

17,716

17,718

Total Forms Filed = 17,718

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

* Entry for this line is greater than zero, but too small to report
120

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)

▶ Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2010

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 Yes No

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 . . . . . . . . . . . . . . . . 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 2010 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 Ordinary income from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

taxable amount from Form 1099-R, box 2a . . . . . . . . . . . . . . . . . . . 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 (2010)

*

307,638

*

302,580

0

302,580

52,155

0

3,223

0

32,226

29,926

Total Forms Filed = 17,718

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

* Entry for this line is greater than zero, but too small to report
121

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. 

▶ See separate instructions.

OMB No. 1545-0074

2010

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 this is an amended 

return, check here ▶

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 2010 than is allowable or you had an amount on

line 17 of your 2009 Form 5329.

9 Enter your excess contributions from line 16 of your 2009 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2010 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2010 traditional IRA distributions included in income (see instructions) . 11 

12 2010 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 2010 (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, 2010 

(including 2010 contributions made in 2011). 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 2010 than is allowable or you had an amount on line 25 

of your 2009 Form 5329.

18 Enter your excess contributions from line 24 of your 2009 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2010 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2010 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 2010 (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, 2010

(including 2010 contributions made in 2011). 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 2,248,795

1,762,130

698,210

1,291,460

1,282,186

92,919

75,987

75,691

29,049

22,528

32,306

3,002

28,652

45,936

41,125
122

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. 

▶ See separate instructions.

OMB No. 1545-0074

2010

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 this is an amended 

return, check here ▶

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 2010 than is allowable or you had an amount on

line 17 of your 2009 Form 5329.

9 Enter your excess contributions from line 16 of your 2009 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2010 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2010 traditional IRA distributions included in income (see instructions) . 11 

12 2010 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 2010 (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, 2010 

(including 2010 contributions made in 2011). 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 2010 than is allowable or you had an amount on line 25 

of your 2009 Form 5329.

18 Enter your excess contributions from line 24 of your 2009 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2010 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2010 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 2010 (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, 2010

(including 2010 contributions made in 2011). 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 2,248,795

24,360,307

8,344,873

16,015,434

1,610,256

159,895

140,651

14,070

117,348

4,364

130,383

67,681

83,694

152,520

7,885
123

Form 5329 (2010) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2010 were more than is allowable or you had an amount 

on line 33 of your 2009 Form 5329.

26 Enter the excess contributions from line 32 of your 2009 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2010 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2010 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 2010 (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, 2010 (including 2010 contributions made in 2011). 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 2010 than is allowable or you had 

an amount on line 41 of your 2009 Form 5329.

34 Enter the excess contributions from line 40 of your 2009 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2010 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2010 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 2010 (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, 2010 (including 2010 contributions made in 2011). 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 2010 than is 

allowable or you had an amount on line 49 of your 2009 Form 5329.

42 Enter the excess contributions from line 48 of your 2009 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2010 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2010 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 2010 (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, 2010 

(including 2010 contributions made in 2011). 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 2010 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2010 . . . . . . . . . . . . . . . . . . . 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

Form 5329 (2010) 

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.

14,857

0

8,971

0

10,759

14,857

197,892

126,873
124

Form 5329 (2010) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2010 were more than is allowable or you had an amount 

on line 33 of your 2009 Form 5329.

26 Enter the excess contributions from line 32 of your 2009 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2010 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2010 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 2010 (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, 2010 (including 2010 contributions made in 2011). 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 2010 than is allowable or you had 

an amount on line 41 of your 2009 Form 5329.

34 Enter the excess contributions from line 40 of your 2009 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2010 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2010 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 2010 (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, 2010 (including 2010 contributions made in 2011). 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 2010 than is 

allowable or you had an amount on line 49 of your 2009 Form 5329.

42 Enter the excess contributions from line 48 of your 2009 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2010 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2010 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 2010 (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, 2010 

(including 2010 contributions made in 2011). 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 2010 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2010 . . . . . . . . . . . . . . . . . . . 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

Form 5329 (2010) 

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.

17,225

0

862

0

23,223

34,441

425,323

9,795
125

Form 5405

(Rev. December 2010)

Department of the Treasury 

Internal Revenue Service

First-Time Homebuyer Credit and 

Repayment of the Credit

▶ Attach to your 2009 or 2010 Form 1040, Form 1040NR, or Form 1040X.

▶ See separate instructions.

OMB No. 1545-0074

Attachment 

Sequence No. 58

Note. Skip this page and complete page 2 if you are only filing this form to (1) report a disposition or change in use of your main 

home for which you claimed the credit in 2008 or 2009, or (2) pay an installment of the credit you claimed for a home purchased 

in 2008. 

Name(s) shown on return Your social security number

Part I General Information

A Address of home qualifying for the credit (if different from the address shown on page 1 of Form 1040 or Form 1040X)

B Date purchased (MM/DD/YYYY) (see instructions) . . . . . . . . . . . . . . . . . ▶

Note. If the date purchased is before May 1, 2010, go to line E. Otherwise, go to line C.

C If the date purchased is after April 30, 2010, and before October 1, 2010, did you enter into a binding contract before 

May 1, 2010, to purchase the home before July 1, 2010?

Yes. Go to line E. See instructions for documentation to be attached.

No. You cannot claim the credit. However, if you (or your spouse if married) are a member of the uniformed services or

Foreign Service, or an employee of the intelligence community, see line D. If line D applies, check the box on line D and

continue; otherwise, you cannot claim the credit.

D If you meet the following conditions, check here . . . . . . . . . . . . . . . . . . . . . . . . ▶

I (or my spouse if married) was on qualified official extended duty outside the United States for at least 90 days during the

period beginning after December 31, 2008, and ending before May 1, 2010, as a member of the uniformed services or Foreign

Service, or an employee of the intelligence community. If I purchased the home after April 30, 2011, and before July 1, 2011, I 

entered into a binding contract before May 1, 2011, to purchase the home before July 1, 2011. See instructions.

E Did you purchase the home from a related person or a person related to your spouse (see instructions)?

No. Go to line F.

Yes. You cannot claim the credit. Do not file Form 5405.

F If you are choosing to claim the credit on your return for the year before the year in which you purchased the home, check 

here (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part II Credit

1 Enter the purchase price of the new home (see instructions) . . . . . . . . . . . . . 1 

2 Multiply line 1 by 10% (.10) and enter the result here . . . . . . . . . . . . . . . 2 

3 If you qualify for the credit as (check the applicable box):

A first-time homebuyer, enter $8,000 ($4,000 if married filing separately). A first-time 

homebuyer is an individual (and that individual’s spouse if married) who has not owned another 

main home during the 3-year period ending on the purchase date and meets other requirements 

discussed in the instructions.

A long-time resident, enter $6,500 ($3,250 if married filing separately). A long-time resident is 

an individual (and that individual’s spouse if married) who has owned and used the same home as 

that individual’s main home for any 5-consecutive-year period during the 8-year period ending on 

the purchase date of the new main home and meets other requirements discussed in the 

instructions. See instructions for documentation to be attached.

} 3 

4 Enter the smaller of line 2 or line 3. But: (a) if married filing separately, enter the smaller of line 3 or 

your share of the amount on line 2 (see instructions); or (b) if someone other than your spouse also 

purchased an interest in the home, enter the smaller of your share of the amount on line 3 or your 

share of the amount on line 2 (see instructions) . . . . . . . . . . . . . . . . . 4 

5 Enter your modified adjusted gross income (see instructions) . . . . . . . . . . . . . 5 

6 Enter $125,000 ($225,000 if married filing jointly) . . . . . . . . . . . . . . . . . 6 

7 Is line 5 more than line 6?

No. Skip lines 7 and 8. Enter -0- on line 9 and go to line 10.

Yes. Subtract line 6 from line 5 and enter the result. If the result is $20,000 or more, stop here.

You cannot take the credit. Otherwise, go to line 8 . . . . . . . . . . . . . . . . 7 

8 Divide line 7 by $20,000 and enter the result as a decimal (rounded to at least three places) . . 8 . 

9 Multiply line 4 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Subtract line 9 from line 4 and enter the result. This is your credit. Also enter this amount on your 

2009 or 2010 Form 1040, line 67, or the appropriate line in the “Payments” section of Form 1040X 10 

▲! CAUTION

You must attach a copy of the properly executed settlement statement (or similar documentation) used to 

complete the purchase (see instructions).

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11880I Form 5405 (Rev. 12-2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 1,357,660

346,280

346,280

346,280

351,590

346,280

3,761

334,422
126

Form 5405

(Rev. December 2010)

Department of the Treasury 

Internal Revenue Service

First-Time Homebuyer Credit and 

Repayment of the Credit

▶ Attach to your 2009 or 2010 Form 1040, Form 1040NR, or Form 1040X.

▶ See separate instructions.

OMB No. 1545-0074

Attachment 

Sequence No. 58

Note. Skip this page and complete page 2 if you are only filing this form to (1) report a disposition or change in use of your main 

home for which you claimed the credit in 2008 or 2009, or (2) pay an installment of the credit you claimed for a home purchased 

in 2008. 

Name(s) shown on return Your social security number

Part I General Information

A Address of home qualifying for the credit (if different from the address shown on page 1 of Form 1040 or Form 1040X)

B Date purchased (MM/DD/YYYY) (see instructions) . . . . . . . . . . . . . . . . . ▶

Note. If the date purchased is before May 1, 2010, go to line E. Otherwise, go to line C.

C If the date purchased is after April 30, 2010, and before October 1, 2010, did you enter into a binding contract before 

May 1, 2010, to purchase the home before July 1, 2010?

Yes. Go to line E. See instructions for documentation to be attached.

No. You cannot claim the credit. However, if you (or your spouse if married) are a member of the uniformed services or

Foreign Service, or an employee of the intelligence community, see line D. If line D applies, check the box on line D and

continue; otherwise, you cannot claim the credit.

D If you meet the following conditions, check here . . . . . . . . . . . . . . . . . . . . . . . . ▶

I (or my spouse if married) was on qualified official extended duty outside the United States for at least 90 days during the

period beginning after December 31, 2008, and ending before May 1, 2010, as a member of the uniformed services or Foreign

Service, or an employee of the intelligence community. If I purchased the home after April 30, 2011, and before July 1, 2011, I 

entered into a binding contract before May 1, 2011, to purchase the home before July 1, 2011. See instructions.

E Did you purchase the home from a related person or a person related to your spouse (see instructions)?

No. Go to line F.

Yes. You cannot claim the credit. Do not file Form 5405.

F If you are choosing to claim the credit on your return for the year before the year in which you purchased the home, check 

here (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Part II Credit

1 Enter the purchase price of the new home (see instructions) . . . . . . . . . . . . . 1 

2 Multiply line 1 by 10% (.10) and enter the result here . . . . . . . . . . . . . . . 2 

3 If you qualify for the credit as (check the applicable box):

A first-time homebuyer, enter $8,000 ($4,000 if married filing separately). A first-time 

homebuyer is an individual (and that individual’s spouse if married) who has not owned another 

main home during the 3-year period ending on the purchase date and meets other requirements 

discussed in the instructions.

A long-time resident, enter $6,500 ($3,250 if married filing separately). A long-time resident is 

an individual (and that individual’s spouse if married) who has owned and used the same home as 

that individual’s main home for any 5-consecutive-year period during the 8-year period ending on 

the purchase date of the new main home and meets other requirements discussed in the 

instructions. See instructions for documentation to be attached.

} 3 

4 Enter the smaller of line 2 or line 3. But: (a) if married filing separately, enter the smaller of line 3 or 

your share of the amount on line 2 (see instructions); or (b) if someone other than your spouse also 

purchased an interest in the home, enter the smaller of your share of the amount on line 3 or your 

share of the amount on line 2 (see instructions) . . . . . . . . . . . . . . . . . 4 

5 Enter your modified adjusted gross income (see instructions) . . . . . . . . . . . . . 5 

6 Enter $125,000 ($225,000 if married filing jointly) . . . . . . . . . . . . . . . . . 6 

7 Is line 5 more than line 6?

No. Skip lines 7 and 8. Enter -0- on line 9 and go to line 10.

Yes. Subtract line 6 from line 5 and enter the result. If the result is $20,000 or more, stop here.

You cannot take the credit. Otherwise, go to line 8 . . . . . . . . . . . . . . . . 7 

8 Divide line 7 by $20,000 and enter the result as a decimal (rounded to at least three places) . . 8 . 

9 Multiply line 4 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Subtract line 9 from line 4 and enter the result. This is your credit. Also enter this amount on your 

2009 or 2010 Form 1040, line 67, or the appropriate line in the “Payments” section of Form 1040X 10 

▲! CAUTION

You must attach a copy of the properly executed settlement statement (or similar documentation) used to 

complete the purchase (see instructions).

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11880I Form 5405 (Rev. 12-2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,357,660

77,222,559

7,722,259

2,523,939

2,390,760

61,461,368

7,228

2,285,948
127

Form 5405 (Rev. 12-2010) Page 2 

Note. Skip this page if you are not filing this form to (1) report a disposition or change in use of your main home for which you 

claimed the credit in 2008 or 2009, or (2) pay an installment of the credit you claimed for a home purchased in 2008.

Name(s) shown on return Your social security number

Part III Disposition or Change in Use of Main Home for Which the Credit Was Claimed

11 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) . . . . . . . . . . . . . . . . . . . . . . ▶

12 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.

13 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

using the worksheet in the instructions). Go to Part IV 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 using the worksheet in the instructions). No repayment of the credit is required. Stop here.

c I sold the home to a related person. Go to Part IV 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 IV 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 disposed of under threat of condemnation and I acquired or plan to acquire a 

new home within 2 years of the event (see instructions).

g My home was destroyed, condemned, or disposed of under threat of condemnation and I do not plan to acquire a new

home within 2 years of the event (see instructions).

h The taxpayer who claimed the credit died in 2010. No repayment of the credit is required of the deceased taxpayer. If you 

are filing a joint return for 2010 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part IV Repayment of Credit Claimed for 2008 or 2009

14 Enter the amount of the credit you claimed on Form 5405 for 2008 or 2009. See instructions if you

filed a joint return for the year you claimed the credit or sold your home under threat of

condemnation. If you checked box 13a above, go to line 15. Otherwise, skip line 15 and go to line

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 

15 Enter the gain on the sale of your main home (as figured using the worksheet in the instructions) . 15 

16 Check the box below that applies to you. (Check only one box.)

a I am reporting a disposition or change in use of my main home. If you checked box 13a above, 

enter the smaller of line 14 or line 15. If you checked box 13g for an event that occurred before 

2009, see instructions. Otherwise, enter the amount from line 14.

b I am paying an installment of the credit I claimed for a home purchased in 2008. Divide line 14 

by 15.0 (but see instructions if you checked box 13g for an event that occurred after 2008). 

This is the minimum amount you must repay with your 2010 return. Enter this amount (or a 

larger amount if you choose) here. (see instructions) . . . . . . . . . . . . . . 16 

Next: Include the amount from line 16 on your 2010 Form 1040, line 59, or Form 1040NR, line 58. 

Check the “Form 5405” box on that line.

Form 5405 (Rev. 12-2010)

947,290

*

958,589

* Entry for this line is greater than zero, but too small to report
128

Form 5405 (Rev. 12-2010) Page 2 

Note. Skip this page if you are not filing this form to (1) report a disposition or change in use of your main home for which you 

claimed the credit in 2008 or 2009, or (2) pay an installment of the credit you claimed for a home purchased in 2008.

Name(s) shown on return Your social security number

Part III Disposition or Change in Use of Main Home for Which the Credit Was Claimed

11 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) . . . . . . . . . . . . . . . . . . . . . . ▶

12 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.

13 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

using the worksheet in the instructions). Go to Part IV 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 using the worksheet in the instructions). No repayment of the credit is required. Stop here.

c I sold the home to a related person. Go to Part IV 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 IV 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 disposed of under threat of condemnation and I acquired or plan to acquire a 

new home within 2 years of the event (see instructions).

g My home was destroyed, condemned, or disposed of under threat of condemnation and I do not plan to acquire a new

home within 2 years of the event (see instructions).

h The taxpayer who claimed the credit died in 2010. No repayment of the credit is required of the deceased taxpayer. If you 

are filing a joint return for 2010 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part IV Repayment of Credit Claimed for 2008 or 2009

14 Enter the amount of the credit you claimed on Form 5405 for 2008 or 2009. See instructions if you

filed a joint return for the year you claimed the credit or sold your home under threat of

condemnation. If you checked box 13a above, go to line 15. Otherwise, skip line 15 and go to line

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 

15 Enter the gain on the sale of your main home (as figured using the worksheet in the instructions) . 15 

16 Check the box below that applies to you. (Check only one box.)

a I am reporting a disposition or change in use of my main home. If you checked box 13a above, 

enter the smaller of line 14 or line 15. If you checked box 13g for an event that occurred before 

2009, see instructions. Otherwise, enter the amount from line 14.

b I am paying an installment of the credit I claimed for a home purchased in 2008. Divide line 14 

by 15.0 (but see instructions if you checked box 13g for an event that occurred after 2008). 

This is the minimum amount you must repay with your 2010 return. Enter this amount (or a 

larger amount if you choose) here. (see instructions) . . . . . . . . . . . . . . 16 

Next: Include the amount from line 16 on your 2010 Form 1040, line 59, or Form 1040NR, line 58. 

Check the “Form 5405” box on that line.

Form 5405 (Rev. 12-2010)

6,443,425

*

562,439

* Entry for this line is greater than zero, but too small to report
129

Form 5695

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

▶ See instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

1 Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 1 Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

2 Qualified energy efficiency improvements (see instructions).

a Insulation material or system specifically and primarily designed to reduce the heat loss or gain of 

your home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 

b Exterior windows (including certain storm windows) and skylights . . . . . . . . . . . 2b

c Exterior doors (including certain storm doors) . . . . . . . . . . . . . . . . . . 2c 

d Metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules 

that are specifically and primarily designed to reduce the heat gain of your home, and the roof 

meets or exceeds the Energy Star program requirements in effect at the time of purchase or 

installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d

3 Residential energy property costs (see instructions).

a Energy-efficient building property . . . . . . . . . . . . . . . . . . . . . . 3a 

b Qualified natural gas, propane, or oil furnace or hot water boiler . . . . . . . . . . . . 3b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace . . . . . . . 3c 

4 Add lines 2a through 3c . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 6 $1,500

7 Enter the amount, if any, from your 2009 Form 5695, line 11. Otherwise enter -0- . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . . . . . . 9 

10 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Nonbusiness energy property credit. Enter the smaller of line 9 or line 10. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 11 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 7,231,725

 Total Boxes Checked = 7,137,071

2,011,725

2,212,905

1,795,001

426,519

1,079,626

1,371,540

255,053

7,019,126

7,021,285

1,088,551

6,971,852

7,008,433

6,973,843
130

Form 5695

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

▶ See instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

1 Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 1 Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

2 Qualified energy efficiency improvements (see instructions).

a Insulation material or system specifically and primarily designed to reduce the heat loss or gain of 

your home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 

b Exterior windows (including certain storm windows) and skylights . . . . . . . . . . . 2b

c Exterior doors (including certain storm doors) . . . . . . . . . . . . . . . . . . 2c 

d Metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules 

that are specifically and primarily designed to reduce the heat gain of your home, and the roof 

meets or exceeds the Energy Star program requirements in effect at the time of purchase or 

installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d

3 Residential energy property costs (see instructions).

a Energy-efficient building property . . . . . . . . . . . . . . . . . . . . . . 3a 

b Qualified natural gas, propane, or oil furnace or hot water boiler . . . . . . . . . . . . 3b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace . . . . . . . 3c 

4 Add lines 2a through 3c . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 6 $1,500

7 Enter the amount, if any, from your 2009 Form 5695, line 11. Otherwise enter -0- . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . . . . . . 9 

10 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Nonbusiness energy property credit. Enter the smaller of line 9 or line 10. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 11 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 7,231,725

3,530,072

7,827,533

2,071,826

1,984,811

4,358,682

5,299,272

1,030,000

26,098,660

7,830,894

617,543

9,876,640

5,687,086

5,418,263
131

Form 5695 (2010) Page 2 

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 12 through 21 if you only have a credit carryforward from 2009.

12 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 12 

13 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 13 

14 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 14 

15 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 15 

16 Add lines 12 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Multiply line 16 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Qualified fuel cell property costs . . . . . . . . . . . . . 18 

19 Multiply line 18 by 30% (.30) . . . . . . . . . . . . . . 19 

20 Kilowatt capacity of property on line 18 above ▶ . x $1,000 20 

21 Enter the smaller of line 19 or line 20 . . . . . . . . . . . . . . . . . . . . . 21 

22 Credit carryforward from 2009. Enter the amount, if any, from your 2009 Form 5695, line 28 . . 22

23 Add lines 17, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 24 

25 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 11 of this form; line 12 of the Line 11 

worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 3; Form 8834, line 22; Form 8910, line 21; 

Form 8936, line 14; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

45 through 47; line 11 of this form; line 12 of the Line 11

worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 3; Form 8834, line 22; Form 8910, line 21; and 

Form 8936, line 14.

} 25 

26 Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27 . . . . . . . . . 26 

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 27 

28 Credit carryforward to 2011. If line 27 is less than line 23, subtract line 

27 from line 23 . . . . . . . . . . . . . . . . . . . 28 

Form 5695 (2010)

101,932

53,637

14,001

72,958

224,192

223,194

6,159

6,159

17,177

*

102,875

321,994

1,920,352

7,005,724

273,291

101,367

* Entry for this line is greater than zero, but too small to report
132

Form 5695 (2010) Page 2 

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 12 through 21 if you only have a credit carryforward from 2009.

12 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 12 

13 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 13 

14 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 14 

15 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 15 

16 Add lines 12 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Multiply line 16 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Qualified fuel cell property costs . . . . . . . . . . . . . 18 

19 Multiply line 18 by 30% (.30) . . . . . . . . . . . . . . 19 

20 Kilowatt capacity of property on line 18 above ▶ . x $1,000 20 

21 Enter the smaller of line 19 or line 20 . . . . . . . . . . . . . . . . . . . . . 21 

22 Credit carryforward from 2009. Enter the amount, if any, from your 2009 Form 5695, line 28 . . 22

23 Add lines 17, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 24 

25 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 11 of this form; line 12 of the Line 11 

worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 3; Form 8834, line 22; Form 8910, line 21; 

Form 8936, line 14; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

45 through 47; line 11 of this form; line 12 of the Line 11

worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 3; Form 8834, line 22; Form 8910, line 21; and 

Form 8936, line 14.

} 25 

26 Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27 . . . . . . . . . 26 

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 27 

28 Credit carryforward to 2011. If line 27 is less than line 23, subtract line 

27 from line 23 . . . . . . . . . . . . . . . . . . . 28 

Form 5695 (2010)

1,471,535

220,881

41,489

920,180

2,654,057

796,235

14,389

4,318

4,790,903

*

208,405

1,007,074

2,453,574

101,715,572

753,642

253,432

* Entry for this line is greater than zero, but too small to report
133

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

OMB No. 1545-0219

2010

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 (if required) 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. Partnerships and S corporations, report this amount on Schedule K; 

all others, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Work opportunity credit included on line 4 from passive activities (see instructions) . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Work opportunity credit allowed for 2010 from a passive activity (see instructions) . . . . . 7 

8 Carryforward of any work opportunity credit that originated in a tax year that began after 2006 

and carryforward from 2009 of the New York Liberty Zone business employee credit . . . . 8 

9 Carryback of the work opportunity credit from 2011 (see instructions) . . . . . . . . . 9 

10 Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b . . . . . . . . . . . . . . . . . . . . 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 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

What's New

• The targeted groups for certain unemployed veterans and 

disconnected youth have expired for employees who begin 

work after 2010.

• The targeted group for Hurricane Katrina employees has 

expired for employees hired after August 27, 2009.

• Qualified wages do not include first-year wages paid to or 

incurred for a qualified employee if you claim a social security 

tax exemption for wages paid to the employee after March 18, 

2010, and before January 1, 2011, on your Employer's Tax 

Return (Form 941, etc.).

Purpose of Form

Use Form 5884 to claim the work opportunity credit for qualified 

first- or second-year wages you paid to or incurred for targeted 

group employees during the tax year. Your business does not 

have to be located in an empowerment zone, renewal 

community, or rural renewal county to qualify for this credit.

You can claim or elect not to claim the work opportunity 

credit any time within 3 years from the due date of your return 

on either your original return or an amended return.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2010) 

922

1,492

2,271

38,372

35,260

89

40,528

18,233

23,243

9,555

4,313

Total Forms Filed = 45,023

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
134

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

OMB No. 1545-0219

2010

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 (if required) 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. Partnerships and S corporations, report this amount on Schedule K; 

all others, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Work opportunity credit included on line 4 from passive activities (see instructions) . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Work opportunity credit allowed for 2010 from a passive activity (see instructions) . . . . . 7 

8 Carryforward of any work opportunity credit that originated in a tax year that began after 2006 

and carryforward from 2009 of the New York Liberty Zone business employee credit . . . . 8 

9 Carryback of the work opportunity credit from 2011 (see instructions) . . . . . . . . . 9 

10 Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b . . . . . . . . . . . . . . . . . . . . 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 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

What's New

• The targeted groups for certain unemployed veterans and 

disconnected youth have expired for employees who begin 

work after 2010.

• The targeted group for Hurricane Katrina employees has 

expired for employees hired after August 27, 2009.

• Qualified wages do not include first-year wages paid to or 

incurred for a qualified employee if you claim a social security 

tax exemption for wages paid to the employee after March 18, 

2010, and before January 1, 2011, on your Employer's Tax 

Return (Form 941, etc.).

Purpose of Form

Use Form 5884 to claim the work opportunity credit for qualified 

first- or second-year wages you paid to or incurred for targeted 

group employees during the tax year. Your business does not 

have to be located in an empowerment zone, renewal 

community, or rural renewal county to qualify for this credit.

You can claim or elect not to claim the work opportunity 

credit any time within 3 years from the due date of your return 

on either your original return or an amended return.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2010) 

4,679

23,789

29,138

214,460

418,666

670

243,598

32,476

211,122

40,789

166,755

Total Forms Filed = 45,023

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
135

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 6. (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), lines 5, 6, and 8 . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 17 from that schedule 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 and line 28 is 

more than $219,900, see page 8 of the instructions.) . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. (If you were under age 24 at the end of 2010, see page 8 of the instructions.) 

IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . 

Single or head of household . . . . . $112,500 . . . . . . $47,450

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 72,450

Married filing separately. . . . . . . 75,000 . . . . . . 36,225 } . .

If line 28 is over the amount shown above for your filing status, see page 8 of the 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 33 and 

35 and skip the rest of Part II . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see page 9 of the 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. 

• 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. 

} . . 31 

32 Alternative minimum tax foreign tax credit (see page 9 of the 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 page 11 of the 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 9,338,627

9,334,439

975,105

7,165,286

140,179

1,846,130

4,483

2,896,681

179,536

31,603

183,842

110,917

1,104,162

5,389

15,652

177,756

1,436

487,512

1,637,396

1,200,777

398,567

1,795

4,824

9,011

1,943

114

2,708

149,269

9,335,559

8,541,316

6,534,117

6,438,335

2,047,700

6,399,327

8,310,679

4,013,558
136

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 6. (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), lines 5, 6, and 8 . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 17 from that schedule 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 and line 28 is 

more than $219,900, see page 8 of the instructions.) . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. (If you were under age 24 at the end of 2010, see page 8 of the instructions.) 

IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . 

Single or head of household . . . . . $112,500 . . . . . . $47,450

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 72,450

Married filing separately. . . . . . . 75,000 . . . . . . 36,225 } . .

If line 28 is over the amount shown above for your filing status, see page 8 of the 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 33 and 

35 and skip the rest of Part II . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see page 9 of the 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. 

• 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. 

} . . 31 

32 Alternative minimum tax foreign tax credit (see page 9 of the 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 page 11 of the 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 9,338,627

1,807,192,246

1,890,691

177,184,115

1,090,468

26,740,519

5,776

9,248,399

-460,822

360,970

59,964,537

12,113,974

1,645,339

72,106

1,283,099

1,143,975

-350

-2,906,696

-2,083,129

411,638

-575,847

-18,599

-195,453

91,980

3,872

3,058

224,790

288,602

2,052,491,556

455,206,124

1,714,472,210

420,718,382

13,452,051

407,337,012

405,542,480

27,456,220
137

Form 6251 (2010) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . . 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 page 11 of the 

instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the 

instructions for the amount to enter . . . . . . . . . . . . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, 

see page 11 of the instructions for the amount to enter . . . . . . . . . 38 

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 page 11 of the instructions for the amount to enter . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 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: 

• $68,000 if married filing jointly or qualifying widow(er), 

• $34,000 if single or married filing separately, or 

• $45,550 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 on page 9 of the instructions . . . . . 54 

Form 6251 (2010) 

4,146,760

142,707

4,075,978

3,810,523

3,670,820

108,513

4,013,471
138

Form 6251 (2010) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . . 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 page 11 of the 

instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the 

instructions for the amount to enter . . . . . . . . . . . . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, 

see page 11 of the instructions for the amount to enter . . . . . . . . . 38 

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 page 11 of the instructions for the amount to enter . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 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: 

• $68,000 if married filing jointly or qualifying widow(er), 

• $34,000 if single or married filing separately, or 

• $45,550 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 on page 9 of the instructions . . . . . 54 

Form 6251 (2010) 

367,708,752

6,261,807

374,137,125

277,924,184

49,502,769

988,344

373,217,631
139

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.

OMB No. 1545-0228

2010

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 Internal Revenue Service 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 2010 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 (2010)

*

582,412

617,253

1,499

617,253

*

*

109,770

97,025

109,194

1,855

107,447

1,175

109,965

622,772

622,832

Total Forms Filed = 683,552

0

0

0

0

0

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

*Entry for this line is greater than zero, but too small to report
140

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.

OMB No. 1545-0228

2010

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 Internal Revenue Service 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 2010 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 (2010)

*

106,058,928

28,364,679

69,216

28,295,462

*

*

45,688,327

13,904,757

31,783,570

176,938

31,632,362

253,133

45,076,939

91,896,708

92,149,841

Total Forms Filed = 683,552

0

0

0

0

0

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
141

Form 6781

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

▶ Attach to your tax return. 

OMB No. 1545-0644 

2010

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 schedule . . . . . . . . . . . . . . 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 schedule 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 

11a 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 

13a 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 page 4. Cat. No. 13715G Form 6781 (2010) 

655,794

277

5,293

653,420

1,280

630,786

654,431

652,442

2,131

1,293

1,679

Total Forms Filed = 659,872

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
142

Form 6781

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

▶ Attach to your tax return. 

OMB No. 1545-0644 

2010

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 schedule . . . . . . . . . . . . . . 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 schedule 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 

11a 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 

13a 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 page 4. Cat. No. 13715G Form 6781 (2010) 

8,800,157

340,567

73,901

8,874,058

110,873

3,593,967

8,984,931

5,390,961

39,032

15,670

543,406

Total Forms Filed = 659,872

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
143

Form 8283 Noncash Charitable Contributions OMB No. 1545-0908

(Rev. December 2006)  Attach to your tax return if you claimed a total deduction

of over $500 for all contributed property. Attachment

Sequence No. 155 Department of the Treasury

Internal Revenue Service  See separate instructions.

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).

Information on Donated Property—If you need more space, attach a statement.

(b) Description of donated property

(For a donated vehicle, enter the year, make, model, condition, and mileage,

and attach Form 1098-C if required.)

(a) Name and address of the

donee organization 1

D

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).

(h) Method used to determine

the fair market value

(f) Donor’s cost

or adjusted basis

(e) How acquired

by donor

(d) Date acquired

by donor (mo., yr.)

(c) Date of the

contribution

(g) Fair market value

(see instructions)

A

B

E

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

b Total amount claimed as a deduction for the property listed in Part I:

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 Yes No

property? 

b

c

For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2006)

C

D

A

B

C

E

Part I

Part II

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.

Cat. No. 62299J

(1)

(2) For any prior tax years  .

For this tax year  .

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? 

Is there a restriction limiting the donated property for a particular use? 

4,011,749 7,216,242

Total Forms Filed = 7,268,430

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
144

Form 8283 Noncash Charitable Contributions OMB No. 1545-0908

(Rev. December 2006)  Attach to your tax return if you claimed a total deduction

of over $500 for all contributed property. Attachment

Sequence No. 155 Department of the Treasury

Internal Revenue Service  See separate instructions.

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).

Information on Donated Property—If you need more space, attach a statement.

(b) Description of donated property

(For a donated vehicle, enter the year, make, model, condition, and mileage,

and attach Form 1098-C if required.)

(a) Name and address of the

donee organization 1

D

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).

(h) Method used to determine

the fair market value

(f) Donor’s cost

or adjusted basis

(e) How acquired

by donor

(d) Date acquired

by donor (mo., yr.)

(c) Date of the

contribution

(g) Fair market value

(see instructions)

A

B

E

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

b Total amount claimed as a deduction for the property listed in Part I:

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 Yes No

property? 

b

c

For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2006)

C

D

A

B

C

E

Part I

Part II

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.

Cat. No. 62299J

(1)

(2) For any prior tax years  .

For this tax year  .

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? 

Is there a restriction limiting the donated property for a particular use? 

31,336,539 28,781,281

Total Forms Filed = 7,268,430

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
145

Form 8283 (Rev. 12-2006) 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).

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:

Collectibles**

Qualified Conservation Contribution

Other Real Estate Securities

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects.

(c) Appraised fair

market value

(b) If tangible property was donated, give a brief summary of the overall

physical condition of the property at the time of the gift

(a) Description of donated property (if you need

more space, attach a separate statement)

5

A

C

D

See instructions (g) For bargain sales, enter

amount received

(f) Donor’s cost or 

adjusted basis

(e) How acquired 

by donor

(d) Date acquired 

by donor (mo., yr.) (i) Average trading price of securities (h) Amount claimed as a 

deduction

A

B

C

D

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 

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 hold myself out to the public as an appraiser or 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 a substantial or gross valuation misstatement

resulting from the appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund, may subject 

me to the penalty under section 6695A. 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

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.

Name of charitable organization (donee)

Address (number, street, and room or suite no.) City or town, state, and ZIP code

Authorized signature Title Date

B

Equipment

Part III

Part IV

Part I

Part II

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

Does the organization intend to use the property for an unrelated use?  Yes No

Art* (contribution of less than $20,000)

Art* (contribution of $20,000 or more)

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Intellectual Property Other

Printed on Recycled Paper Form 8283 (Rev. 12-2006)

Employer identification number

6,541

85,732

72,825 3,049 67,338
146

Form 8283 (Rev. 12-2006) 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).

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:

Collectibles**

Qualified Conservation Contribution

Other Real Estate Securities

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects.

(c) Appraised fair

market value

(b) If tangible property was donated, give a brief summary of the overall

physical condition of the property at the time of the gift

(a) Description of donated property (if you need

more space, attach a separate statement)

5

A

C

D

See instructions (g) For bargain sales, enter

amount received

(f) Donor’s cost or 

adjusted basis

(e) How acquired 

by donor

(d) Date acquired 

by donor (mo., yr.) (i) Average trading price of securities (h) Amount claimed as a 

deduction

A

B

C

D

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 

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 hold myself out to the public as an appraiser or 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 a substantial or gross valuation misstatement

resulting from the appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund, may subject 

me to the penalty under section 6695A. 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

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.

Name of charitable organization (donee)

Address (number, street, and room or suite no.) City or town, state, and ZIP code

Authorized signature Title Date

B

Equipment

Part III

Part IV

Part I

Part II

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

Does the organization intend to use the property for an unrelated use?  Yes No

Art* (contribution of less than $20,000)

Art* (contribution of $20,000 or more)

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Intellectual Property Other

Printed on Recycled Paper Form 8283 (Rev. 12-2006)

Employer identification number

134,888

14,578,980

3,263,252 709,086 7,846,525
147

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) 

▶ Attach to Form 1040 or 1040NR. ▶ See instructions on back. 

OMB No. 1545-0074

2010

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 2007 credit carryforward from line 18 of your 2009 Form 8396 . . . . . . . . 4 

5 Enter any 2008 credit carryforward from line 16 of your 2009 Form 8396 . . . . . . . . 5 

6 Enter any 2009 credit carryforward from line 19 of your 2009 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 2011. (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 2009 credit carryforward to 2011. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2008 credit carryforward to 2011. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2010 credit carryforward to 2011. 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 44,292

41,299

*

*

*

42,297

43,728

41,733

*Entry for this line is greater than zero, but too small to report
148

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) 

▶ Attach to Form 1040 or 1040NR. ▶ See instructions on back. 

OMB No. 1545-0074

2010

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 2007 credit carryforward from line 18 of your 2009 Form 8396 . . . . . . . . 4 

5 Enter any 2008 credit carryforward from line 16 of your 2009 Form 8396 . . . . . . . . 5 

6 Enter any 2009 credit carryforward from line 19 of your 2009 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 2011. (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 2009 credit carryforward to 2011. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2008 credit carryforward to 2011. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2010 credit carryforward to 2011. 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 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 44,292

49,599

*

*

*

71,867

220,977

51,199

*Entry for this line is greater than zero, but too small to report
149

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1041.

OMB No. 1545-1008

2010

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2010 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 on page 2 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 on page 3 of 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 the result is net income or zero, all losses are allowed, including 

any prior year unallowed losses entered on line 1c, 2b, or 3c. Do not complete Form 8582. 

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 page 9 of the 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 page 9 . . . . 6 

7 Enter modified adjusted gross income, but not less than zero (see page 9) 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 page 9 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 on page 9 of 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 2010. Add lines 10, 14, and 15. See page 11 of 

the instructions to find out how to report the losses on your tax return . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see page 13 of the instructions. Cat. No. 63704F Form 8582 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 4,352,139

649,773

2,670,851

1,337,233

2,929,915

*

*

503

676,407

1,397,968

1,318,061

1,921,534

4,351,499

2,778,191

2,756,380

2,665,456

1,836,680

1,836,680

1,836,145

473

503

473

1,112,319

2,616,400

*Entry for this line is greater than zero, but too small to report
150

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

▶ See separate instructions.

▶ Attach to Form 1040 or Form 1041.

OMB No. 1545-1008

2010

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2010 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 on page 2 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 on page 3 of 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 the result is net income or zero, all losses are allowed, including 

any prior year unallowed losses entered on line 1c, 2b, or 3c. Do not complete Form 8582. 

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 page 9 of the 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 page 9 . . . . 6 

7 Enter modified adjusted gross income, but not less than zero (see page 9) 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 page 9 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 on page 9 of 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 2010. Add lines 10, 14, and 15. See page 11 of 

the instructions to find out how to report the losses on your tax return . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see page 13 of the instructions. Cat. No. 63704F Form 8582 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,352,139

10,841,068

45,351,526

67,824,340

-102,334,798

*

*

51,662

27,324,592

35,699,684

79,123,695

-87,498,787

-189,885,247

105,072,848

412,674,720

507,787,891

123,857,692

36,324,292

19,517,697

8,079

62,364

7,911

21,758,420

44,191,607

*Entry for this line is greater than zero, but too small to report
151

Form 8586 

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

2010

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, report this

amount on Schedule K; all others, 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. Partnerships and S corporations, report this amount on Schedule K; all 

others, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . 12

13 Low-income housing credit included on line 12 from passive activities (see instructions) . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . 14

15 Low-income housing credit allowed for 2010 from a passive activity (see instructions) . . . 15

16 Carryforward of low-income housing credit to 2010 (see instructions) . . . . . . . . . 16

17 Carryback of low-income housing credit from 2011 (see instructions) . . . . . . . . . 17

 18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on 

Form 3800, line 29d . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 19

20 Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d . 20

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 50,371

*

26

45,429

45,440

*

4,506

4,964

2,136

2,852

6,658

2,887

10,991

*Entry for this line is greater than zero, but too small to report
152

Form 8586 

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

2010

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, report this

amount on Schedule K; all others, 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. Partnerships and S corporations, report this amount on Schedule K; all 

others, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . 12

13 Low-income housing credit included on line 12 from passive activities (see instructions) . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . 14

15 Low-income housing credit allowed for 2010 from a passive activity (see instructions) . . . 15

16 Carryforward of low-income housing credit to 2010 (see instructions) . . . . . . . . . 16

17 Carryback of low-income housing credit from 2011 (see instructions) . . . . . . . . . 17

 18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on 

Form 3800, line 29d . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 19

20 Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d . 20

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 50,371

561

63,684

64,242

*

69,123

69,141

4,386

64,755

3,661

10,102

78,519

*Entry for this line is greater than zero, but too small to report
153

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ See separate instructions.

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

OMB No. 1545-0074

2010

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

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 2010. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2010 and you made nondeductible contributions to a 

traditional IRA in 2010 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 2010 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2010 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2010, including those made for 2010 

from January 1, 2011, through April 18, 2011 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2010, 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, 2011, through April 18, 2011 . 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, 2010, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2010. 

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 2010. 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 2010 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).

Part II 2010 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 2010 (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 2010. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2010 or 2011 (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

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2010) 

Total Forms Filed = 2,709,458

363,694

576,385

971,293

1,218,097

9,852

1,216,529

334,218

387,238

99,184

474,112

76,071

332,013

448,336

1,145,644

531,168

154,559

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
154

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ See separate instructions.

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

OMB No. 1545-0074

2010

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

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 2010. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2010 and you made nondeductible contributions to a 

traditional IRA in 2010 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 2010 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2010 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2010, including those made for 2010 

from January 1, 2011, through April 18, 2011 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2010, 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, 2011, through April 18, 2011 . 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, 2010, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2010. 

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 2010. 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 2010 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).

Part II 2010 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 2010 (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 2010. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2010 or 2011 (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

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2010) 

Total Forms Filed = 2,709,458

6,491,696

3,268,519

23,908,784

27,177,303

65,939

27,111,365

96,030,495

7,290,548

9,261,089

112,582,132

1,227,305

798,852

3,290,088

23,887,216

53,514,958

3,888,680

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
155

Form 8606 (2010) Page 2 

Part II 2010 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs (Continued)

18 Taxable amount. Subtract line 17 from line 16. . . . . . . . . . . . . . . . . . 18

19 Amount subject to tax in 2010. Check the box if you elect to report the entire taxable

amount in 2010 rather than reporting 1/2 of it in 2011 and 1/2 in 2012. Generally, you must 

check this box if you check the box on line 24 (see instructions) . . . . . . . . . .

If you checked the box, enter the amount from line 18 on this line and include this amount on

Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b.

If you did not check the box, skip line 19 and go to line 20a. 19

20 a Amount subject to tax in 2011. If you did not check the box on line 19, multiply the amount on line 

18 by 50% (.50) and enter it here. Include this amount on the applicable line of your 2011 tax return . 20a

b Amount subject to tax in 2012. Subtract line 20a from line 18. Include this amount on the

applicable line of your 2012 tax return . . . . . . . . . . . . . . . . . . . . 20b

Part III 2010 Rollovers From Qualified Retirement Plans to Roth IRAs and In-plan Rollovers to Designated Roth Accounts

Complete this part if you rolled over part or all of your qualified retirement plan to a Roth IRA (excluding 

recharacterizations), or rolled over an amount to a designated Roth account within the same plan, in 2010.

21 Enter the amount you rolled over from qualified retirement plans to Roth IRAs and any in-plan 

rollovers to designated Roth accounts, in 2010. Do not include amounts you later recharacterized

to traditional IRAs in 2010 or 2011 (see instructions) . . . . . . . . . . . . . . . . 21

22 Enter your basis in the amount on line 21 . . . . . . . . . . . . . . . . . . . 22

23 Taxable amount. Subtract line 22 from line 21. . . . . . . . . . . . . . . . . . 23

24 Amount subject to tax in 2010. Check the box if you elect to report the entire taxable

amount in 2010 rather than reporting 1/2 of it in 2011 and 1/2 of it in 2012. Generally, you

must check this box if you checked the box on line 19 (see instructions) . . . . . . .

If you checked the box, enter the amount from line 23 on this line and include this amount on

Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b . . . . . . . . . . 24

If you did not check the box, skip line 24 and go to line 25a.

25 a Amount subject to tax in 2011. If you did not check the box on line 24, multiply the amount on line 

23 by 50% (.50) and enter it here. Include this amount on the applicable line of your 2011 tax return 25a

b Amount subject to tax in 2012. Subtract line 25a from line 23. Include this amount on the

applicable line of your 2012 tax return . . . . . . . . . . . . . . . . . . 25b

Part IV Distributions From Roth IRAs (and Certain Distributions from Designated Roth Accounts (see instructions))

Complete this part only if you took a distribution from a Roth IRA, and for certain distributions from a designated Roth

account, in 2010. 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).

26 Enter your total nonqualified distributions from a Roth IRA in 2010, including any qualified firsttime homebuyer distributions, and certain qualified distributions (see instructions) . . . . . . 26

27 Qualified first-time homebuyer distributions (see instructions). Do not enter more than $10,000 . 27

28 Subtract line 27 from line 26. If zero or less, enter -0- and stop here. . . . . . . . . . . 28

29 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 29

30 Subtract line 29 from line 28. If zero or less, enter -0- and stop here. If the amount is more than 

zero, you may be subject to an additional tax (see instructions) . . . . . . . . . . . . 30

31 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from 

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30. If zero or less, enter -0- and do not complete the rest of Part IV . . . 32

Note. If you completed lines 20a and 20b, or 25a and 25b, go to line 33. Otherwise, enter the 

amount from line 32 on line 35 and go to line 36.

33 Enter the smaller of line 32 or the total of lines 20a, 20b, 25a, and 25b . . . 33

34 Subtract line 33 from line 32. If zero, enter -0- and skip line 35 and go to line 36 34

35 Subtract the total of lines 17 and 22 from line 34. If zero or less, enter -0- . . . . . . . . . . 35

36 Taxable amount. Add lines 33 and 35. If more than zero, also include this amount on Form 1040, line 15b, Form 

1040A, line 11b, or Form 1040NR, line 16b. For distributions from designated Roth accounts, see instructions . 36

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 (2010) 

222,562

508,237

438,258

8,582

430,952

296,020

16,077

234,628

222,562

156,780

373,293

53,307

5,940

47,375

374,024

91,252

42,500

47,375

1,351

*

215,954

*Entry for this line is greater than zero, but too small to report
156

Form 8606 (2010) Page 2 

Part II 2010 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs (Continued)

18 Taxable amount. Subtract line 17 from line 16. . . . . . . . . . . . . . . . . . 18

19 Amount subject to tax in 2010. Check the box if you elect to report the entire taxable

amount in 2010 rather than reporting 1/2 of it in 2011 and 1/2 in 2012. Generally, you must 

check this box if you check the box on line 24 (see instructions) . . . . . . . . . .

If you checked the box, enter the amount from line 18 on this line and include this amount on

Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b.

If you did not check the box, skip line 19 and go to line 20a. 19

20 a Amount subject to tax in 2011. If you did not check the box on line 19, multiply the amount on line 

18 by 50% (.50) and enter it here. Include this amount on the applicable line of your 2011 tax return . 20a

b Amount subject to tax in 2012. Subtract line 20a from line 18. Include this amount on the

applicable line of your 2012 tax return . . . . . . . . . . . . . . . . . . . . 20b

Part III 2010 Rollovers From Qualified Retirement Plans to Roth IRAs and In-plan Rollovers to Designated Roth Accounts

Complete this part if you rolled over part or all of your qualified retirement plan to a Roth IRA (excluding 

recharacterizations), or rolled over an amount to a designated Roth account within the same plan, in 2010.

21 Enter the amount you rolled over from qualified retirement plans to Roth IRAs and any in-plan 

rollovers to designated Roth accounts, in 2010. Do not include amounts you later recharacterized

to traditional IRAs in 2010 or 2011 (see instructions) . . . . . . . . . . . . . . . . 21

22 Enter your basis in the amount on line 21 . . . . . . . . . . . . . . . . . . . 22

23 Taxable amount. Subtract line 22 from line 21. . . . . . . . . . . . . . . . . . 23

24 Amount subject to tax in 2010. Check the box if you elect to report the entire taxable

amount in 2010 rather than reporting 1/2 of it in 2011 and 1/2 of it in 2012. Generally, you

must check this box if you checked the box on line 19 (see instructions) . . . . . . .

If you checked the box, enter the amount from line 23 on this line and include this amount on

Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b . . . . . . . . . . 24

If you did not check the box, skip line 24 and go to line 25a.

25 a Amount subject to tax in 2011. If you did not check the box on line 24, multiply the amount on line 

23 by 50% (.50) and enter it here. Include this amount on the applicable line of your 2011 tax return 25a

b Amount subject to tax in 2012. Subtract line 25a from line 23. Include this amount on the

applicable line of your 2012 tax return . . . . . . . . . . . . . . . . . . 25b

Part IV Distributions From Roth IRAs (and Certain Distributions from Designated Roth Accounts (see instructions))

Complete this part only if you took a distribution from a Roth IRA, and for certain distributions from a designated Roth

account, in 2010. 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).

26 Enter your total nonqualified distributions from a Roth IRA in 2010, including any qualified firsttime homebuyer distributions, and certain qualified distributions (see instructions) . . . . . . 26

27 Qualified first-time homebuyer distributions (see instructions). Do not enter more than $10,000 . 27

28 Subtract line 27 from line 26. If zero or less, enter -0- and stop here. . . . . . . . . . . 28

29 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 29

30 Subtract line 29 from line 28. If zero or less, enter -0- and stop here. If the amount is more than 

zero, you may be subject to an additional tax (see instructions) . . . . . . . . . . . . 30

31 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from 

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30. If zero or less, enter -0- and do not complete the rest of Part IV . . . 32

Note. If you completed lines 20a and 20b, or 25a and 25b, go to line 33. Otherwise, enter the 

amount from line 32 on line 35 and go to line 36.

33 Enter the smaller of line 32 or the total of lines 20a, 20b, 25a, and 25b . . . 33

34 Subtract line 33 from line 32. If zero, enter -0- and skip line 35 and go to line 36 34

35 Subtract the total of lines 17 and 22 from line 34. If zero or less, enter -0- . . . . . . . . . . 35

36 Taxable amount. Add lines 33 and 35. If more than zero, also include this amount on Form 1040, line 15b, Form 

1040A, line 11b, or Form 1040NR, line 16b. For distributions from designated Roth accounts, see instructions . 36

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 (2010) 

738,547

49,626,278

3,392,175

74,817

3,327,140

3,470,139

527,961

920,436

738,547

8,484,489

20,536,815

4,209,522

221,751

1,993,897

20,536,607

5,977,812

1,768,290

1,993,875

57,049

*

660,902

*Entry for this line is greater than zero, but too small to report
157

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.

▶ See separate instructions.

OMB No. 1545-0074

2010

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 11; 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 (2010) 

215,983

234,134

235,971

231,055

225,065

194,508

84,360

226,096

224,027

192,461

213,002

225,065

231,055

213,002

209,447

134,208

215,038

169,214

138,775 =

153,705 =

173,825 =

114,084 =

225,065

Total Forms Filed = 235,971

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
158

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.

▶ See separate instructions.

OMB No. 1545-0074

2010

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 11; 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 (2010) 

563,550

3,131,343

470,286

2,668,271

2,497,142

169,341,361

3,352,335

175,190,838

42,349,747

41,039,786

1,309,961

5,849,477

186,658

532,311

387,786

27,429

559,740

404,369

2,884,928

Total Forms Filed = 235,971

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
159

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

▶ See separate instructions.

▶ Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2010

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, 7, and 11 of your 2009 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 $216,900 and you were married filing separately for 2009, see instructions . . . . . . 4 

5 Enter: $70,950 if married filing jointly or qualifying widow(er) for 2009; $46,700 if single or head of 

household for 2009; or $35,475 if married filing separately for 2009. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2009; $112,500 if single or head 

of household for 2009; or $75,000 if married filing separately for 2009. 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 2009, 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 2009 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter. 

• If for 2009 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 

2009), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2009) 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 2009 Form 6251, line 35, or 2009 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 page 4 of the instructions. Cat. No. 10002S Form 8801 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 1,067,415

1,048,643

991,863

8,214

981,346

1,067,415

1,067,415

728,272

728,272

925,942

891,141

Using Part 3 = 621,801

880,076

215,346

878,534

883,468

713,636
160

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

▶ See separate instructions.

▶ Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2010

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, 7, and 11 of your 2009 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 $216,900 and you were married filing separately for 2009, see instructions . . . . . . 4 

5 Enter: $70,950 if married filing jointly or qualifying widow(er) for 2009; $46,700 if single or head of 

household for 2009; or $35,475 if married filing separately for 2009. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2009; $112,500 if single or head 

of household for 2009; or $75,000 if married filing separately for 2009. 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 2009, 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 2009 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter. 

• If for 2009 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 

2009), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2009) 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 2009 Form 6251, line 35, or 2009 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 page 4 of the instructions. Cat. No. 10002S Form 8801 (2010) 

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,067,415

232,001,350

39,568,225

1,931,230

289,145,592

70,054,155

150,942,663

165,064,682

41,266,261

45,713,292

251,810,132

61,780,128

1,241,611

60,555,227

55,234,291

6,145,782
161

Form 8801 (2010) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2011

16 Enter the amount from your 2009 Form 6251, line 36, or 2009 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 2009 credit carryforward. Enter the amount from your 2009 Form 8801, line 30 . . . . . . 19 

20 Enter your 2009 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 2010 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2010 Form 6251, line 33, or 2010 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 2010 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: Leave lines 26 and 27 blank and go to line 28. 

• Individuals: Did you have a minimum tax credit carryforward to 2008 (on your 2007 Form 8801, 

line 28)?

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 2010 Form 1040, line 71 (check box c), or Form 1040NR, line 66 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2011. 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 (2010) 

774,098

596,352

831,231

44

1,025,930

895,671

866,816

259,546

259,546

297,101

263,700

823,547
162

Form 8801 (2010) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2011

16 Enter the amount from your 2009 Form 6251, line 36, or 2009 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 2009 credit carryforward. Enter the amount from your 2009 Form 8801, line 30 . . . . . . 19 

20 Enter your 2009 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 2010 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2010 Form 6251, line 33, or 2010 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 2010 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: Leave lines 26 and 27 blank and go to line 28. 

• Individuals: Did you have a minimum tax credit carryforward to 2008 (on your 2007 Form 8801, 

line 28)?

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 2010 Form 1040, line 71 (check box c), or Form 1040NR, line 66 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2011. 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 (2010) 

6,769,983

624,201

7,138,371

4,304

8,203,304

67,444,675

71,833,455

2,062,163

663,274

917,488

810,267

6,729,807
163

Form 8801 (2010) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2009 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2009 Schedule D Tax Worksheet, or Part V of the 2009 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 2009, enter the

amount from line 3 of the worksheet on page 2 of the instructions . . . . . . . . . . . 29

Caution. If for 2009 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 2009 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2009 

Schedule D Tax Worksheet, or the amount from line 22 of the 2009 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2009 tax using the 2009 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 2009 Schedule D (Form 1040), or 

line 14b, column (2), of the 2009 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 2009 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 2009), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2009) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $67,900 if married filing jointly or qualifying widow(er) for 2009, 

• $33,950 if single or married filing separately for 2009, 

• $45,500 if head of household for 2009, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2009 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2009 

Schedule D Tax Worksheet, or the amount from line 23 of the 2009 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2009 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 2009), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2009) 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 

2009, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on page 2 of

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

* The 2009 Qualified Dividends and Capital Gain Tax Worksheet is on page 39 of the 2009 Instructions for Form 1040. The 2009 Schedule D Tax Worksheet is on page D-10 

of the 2009 Instructions for Schedule D (Form 1040) (page 8 of the 2009 Instructions for Schedule D (Form 1041)). 

Form 8801 (2010) 
164

Form 8801 (2010) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2009 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2009 Schedule D Tax Worksheet, or Part V of the 2009 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 2009, enter the

amount from line 3 of the worksheet on page 2 of the instructions . . . . . . . . . . . 29

Caution. If for 2009 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 2009 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2009 

Schedule D Tax Worksheet, or the amount from line 22 of the 2009 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2009 tax using the 2009 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 2009 Schedule D (Form 1040), or 

line 14b, column (2), of the 2009 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 2009 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 2009), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2009) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $67,900 if married filing jointly or qualifying widow(er) for 2009, 

• $33,950 if single or married filing separately for 2009, 

• $45,500 if head of household for 2009, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2009 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2009 

Schedule D Tax Worksheet, or the amount from line 23 of the 2009 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2009 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 2009), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2009) 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 

2009, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on page 2 of

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

* The 2009 Qualified Dividends and Capital Gain Tax Worksheet is on page 39 of the 2009 Instructions for Form 1040. The 2009 Schedule D Tax Worksheet is on page D-10 

of the 2009 Instructions for Schedule D (Form 1040) (page 8 of the 2009 Instructions for Schedule D (Form 1041)). 

Form 8801 (2010) 
165

Form 8801 (2010) 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 2008 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2010 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 2009 Form 8801, line 59. . . . . . . . . . . . . . . . 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 (2010) 

145,386

134,597

110,156

209,633

297,415

141,062
166

Form 8801 (2010) 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 2008 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2010 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 2009 Form 8801, line 59. . . . . . . . . . . . . . . . 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 (2010) 

537,462

389,420

255,436

1,181,663

1,385,294

807,295
167

Form 8812

Department of the Treasury 

Internal Revenue Service (99) 

Additional Child Tax Credit

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 

1040A 

. . . . . . . . . . 

1040 

8812

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

Attachment 

Sequence No. 47

2010

Name(s) shown on return Your social security number 

Part I All 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 worksheet on page 4 of 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 instructions on back) . . . . . . . . . . . . 4a 

b Nontaxable combat pay (see instructions on 

back) . . . . . . . . . . . . . 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 II 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 II and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

Part II 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 instructions on back . . . . . . . . . . 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 the dotted line next to 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 the dotted line next to 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 

41a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 44 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 64. 

} 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 III Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13 

. . . . . . . . . . 

1040A 

1040 

. . . . . . . . . . 

1040NR ◀

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 42, or 

Form 1040NR, line 62.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2010)

Total Forms Filed = 21,050,952

20,979,862

21,050,760

8,093,762

21,018,886

20,993,492

20,953,763

20,953,763

1,941,617

505,921

2,212,082

1,394,542

873,185

2,292,260

190,276

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
168

Form 8812

Department of the Treasury 

Internal Revenue Service (99) 

Additional Child Tax Credit

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 

1040A 

. . . . . . . . . . 

1040 

8812

◀ . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

Attachment 

Sequence No. 47

2010

Name(s) shown on return Your social security number 

Part I All 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 worksheet on page 4 of 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 instructions on back) . . . . . . . . . . . . 4a 

b Nontaxable combat pay (see instructions on 

back) . . . . . . . . . . . . . 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 II 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 II and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

Part II 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 instructions on back . . . . . . . . . . 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 the dotted line next to 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 the dotted line next to 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 

41a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 44 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 64. 

} 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 III Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13 

. . . . . . . . . . 

1040A 

1040 

. . . . . . . . . . 

1040NR ◀

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 42, or 

Form 1040NR, line 62.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2010)

Total Forms Filed = 21,050,952

27,754,261

39,988,510

6,192,334

33,796,176

479,777,011

414,718,208

62,208,259

2,463,834

445,568

2,909,402

6,407,513

1,335,005

4,743,842

3,379,620

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
169

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report 

Child's Interest and Dividends

▶ See instructions. 

▶ Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 on page 3. 

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 1,900 00 

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 . . . . . . . . . . . . . . . . . . . . . . . . . . 13 950 00 

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 (2010) 

105,850

36,746

3,424

90,829

12,700

110,790

23,209

105,851

1st Child's SSN = 110,746

30,083

10,702

7,949

25,374

14,814

Total Forms Filed = 168,715

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
170

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report 

Child's Interest and Dividends

▶ See instructions. 

▶ Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2010

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 on page 3. 

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 1,900 00 

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 . . . . . . . . . . . . . . . . . . . . . . . . . . 13 950 00 

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 (2010) 

7,395

61,821

3,387

186,031

21,654

269,506

23,884

73,985

40,641

9,294

9,856

42,957

19,151

Total Forms Filed = 168,715

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
171

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

2010

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 page 4 of the instructions. Cat. No. 12311A Form 8824 (2010)

Total Forms Filed = 158,299

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
172

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

2010

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 page 4 of the instructions. Cat. No. 12311A Form 8824 (2010)

Total Forms Filed = 158,299

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
173

Form 8824 (2010) 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-ofinterest 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 (2010)

152,371

942

660

452

11,166

130,811

134,917

152,386

151,127

9,212

3,263

6,494

9,272

146,526
174

Form 8824 (2010) 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-ofinterest 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 (2010)

9,660,214

93,063

31,465

61,598

917,837

12,383,290

13,301,126

9,830,399

3,470,728

743,837

39,316

708,336

747,652

2,723,076
175

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.

▶ See separate instructions. 

OMB No. 1545-0074

2010

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 (365 days x 24 hours) (see instructions) 5 8,760 hr. 

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 net gain or (loss) derived from the business use of your home 

and shown on Schedule D or Form 4797. If more than one place of business, 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 2009 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 2009 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 2011

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 (2010) 

5,274

3,724,578

3,727,904

3,788,989

20,164

81,063 2,245,434

92,168 2,494,434

110,487 2,640,869

2,635,658

4,988

2,698,228

110,389

2,532,979

20,750

2,423,676

77,893 656,164

168,126 1,276,766

219,794 3,061,162

130,624 927,522

412,771 3,279,905

3,269,226

870,007

3,585,652

2,388,173

6,199

1,769,495

516,615

1,805,239

1,079,758

3,349,325

29,065

1,762,681

1,077,099

3,345,745

1,754,903

1,748,025

1,769,495

1,427,405

785,067

2,333,382

Total Forms Filed = 4,013,720

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
176

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.

▶ See separate instructions. 

OMB No. 1545-0074

2010

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 (365 days x 24 hours) (see instructions) 5 8,760 hr. 

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 net gain or (loss) derived from the business use of your home 

and shown on Schedule D or Form 4797. If more than one place of business, 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 2009 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 2009 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 2011

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 (2010) 

9,719

1,336,263

7,897,501

65,522,768

63,994

389,608 23,713,973

130,850 9,013,091

530,178 32,791,058

4,824,546

10,230

5,354,724

63,241

72,793,318

207,768

2,714,265

430,098 7,608,368

154,391 3,565,633

312,366 10,685,092

135,613 1,766,354

1,105,941 26,547,479

4,603,001

2,817,504

8,526,445

3,974,354

19,662

1,388,614

1,388,691

2,796,966

945,844

10,274,922

33,839

433,077,103

74,697,208

10,241,083

358,379,895

50,396,283

1,388,614

4,552,091

1,851,122

68,818,964

Total Forms Filed = 4,013,720

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
177

Form 8834

Department of the Treasury 

Internal Revenue Service

Qualified Plug-in Electric and Electric Vehicle Credit

▶ Attach to your tax return.

OMB No. 1545-1374

2010

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.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

• Claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions 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 11 and 18.

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

1 Year, make, and model of vehicle . . . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2 / / / / / / 

 3 Cost of the vehicle . . . . . . . . . . . . . . 3

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

4 Business/investment use percentage (see instructions) . . 4 % % %

5 Multiply line 3 by line 4 . . . . . . . . . . . . 5

6 Section 179 expense deduction (see instructions) . . . 6

 7 Subtract line 6 from line 5 . . . . . . . . . . . 7

 8 Multiply line 7 by 10% (.10) . . . . . . . . . . . 8

 9 Maximum credit per vehicle . . . . . . . . . . . 9

 10 Enter the smaller of line 8 or line 9 . . . . . . . . 10

11 Add columns (a) through (c) on line 10 . . . . . . . . . . . . . . . . . . . . 11

12 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 12

13 Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1z . . . . 13

Section C—Credit for Personal Use Part of Vehicle

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

14 If you skipped Section B, enter the amount from line 3. If you 

completed Section B, subtract line 5 from line 3 . . . . 14

15 Multiply line 14 by 10% (.10) . . . . . . . . . . 15

16 

 

Maximum credit per vehicle. If you skipped Section B, enter 

$2,500. If you completed Section B, subtract line 10 from 

line 9 . . . . . . . . . . . . . . . . . . 16

17 Enter the smaller of line 15 or line 16 . . . . . . . 17

18 Add columns (a) through (c) 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, stop. 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. Report the total of this amount

and the amount, if any, from line 29 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 21 is smaller than line 18, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2010)

21

45

3,135

2,706

3,189

3,135

*

Total Forms Filed = 3,191

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
178

Form 8834

Department of the Treasury 

Internal Revenue Service

Qualified Plug-in Electric and Electric Vehicle Credit

▶ Attach to your tax return.

OMB No. 1545-1374

2010

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.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

• Claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions 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 11 and 18.

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

1 Year, make, and model of vehicle . . . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2 / / / / / / 

 3 Cost of the vehicle . . . . . . . . . . . . . . 3

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

4 Business/investment use percentage (see instructions) . . 4 % % %

5 Multiply line 3 by line 4 . . . . . . . . . . . . 5

6 Section 179 expense deduction (see instructions) . . . 6

 7 Subtract line 6 from line 5 . . . . . . . . . . . 7

 8 Multiply line 7 by 10% (.10) . . . . . . . . . . . 8

 9 Maximum credit per vehicle . . . . . . . . . . . 9

 10 Enter the smaller of line 8 or line 9 . . . . . . . . 10

11 Add columns (a) through (c) on line 10 . . . . . . . . . . . . . . . . . . . . 11

12 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 12

13 Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1z . . . . 13

Section C—Credit for Personal Use Part of Vehicle

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

14 If you skipped Section B, enter the amount from line 3. If you 

completed Section B, subtract line 5 from line 3 . . . . 14

15 Multiply line 14 by 10% (.10) . . . . . . . . . . 15

16 

 

Maximum credit per vehicle. If you skipped Section B, enter 

$2,500. If you completed Section B, subtract line 10 from 

line 9 . . . . . . . . . . . . . . . . . . 16

17 Enter the smaller of line 15 or line 16 . . . . . . . 17

18 Add columns (a) through (c) 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, stop. 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. Report the total of this amount

and the amount, if any, from line 29 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 21 is smaller than line 18, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2010)

585

648

2,998

15,958

227,076

2,945

*

Total Forms Filed = 3,191

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
179

Form 8834 (2010) 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).

23 Qualified electric vehicle passive activity credits allowed for 2010 (see instructions) . . . . . 23

24 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. } . . . . 24

25 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 25a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 25b

c American Samoa economic development credit (Form 5735) . . . . 25c

d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . . . 25d

26 Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . 26

27 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. } . . . . . . 27

28 Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are 

claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . . . . 28

29 Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this 

amount and the amount, if any, from line 22 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 28 is smaller than line 23, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 29

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Purpose of Form

Use Form 8834 to claim the qualified plug-in electric vehicle 

credit and any qualified electric vehicle passive activity credits 

allowed for the current tax year.

The qualified plug-in electric vehicle credit attributable to 

depreciable property (vehicles used for business or investment 

purposes) is treated as a general business credit. Any credit not 

attributable to depreciable property is treated as a personal 

credit allowed against both the regular tax and the alternative 

minimum tax.

Taxpayers that are not partnerships or S corporations, and 

whose only source of this credit is from those pass-through 

entities, are not required to complete or file this form. Instead, 

they can report this credit directly on line 1z of Form 3800.

Qualified Plug-in Electric Vehicle Credit

Qualified Plug-in Electric Vehicle

This is a vehicle made by a manufacturer that is propelled to a 

significant extent by an electric motor that draws electricity from 

a battery that can be recharged from an external source of 

electricity and has a capacity of not less than:

• 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or

• 4 kilowatt hours if the vehicle has 4 wheels.

The vehicle must also be either:

• A low speed vehicle, or

• A vehicle with 2 or 3 wheels that, according to the 

manufacturer, has a loaded weight (GVWR) of less than 14,000 

pounds.

A low speed vehicle is a vehicle that:

• Has 4 wheels,

• Can attain a speed of more than 20 but not more than 25 

miles per hour after 1 mile on a paved level surface, and

• According to the manufacturer, has a loaded weight (GVWR) 

of less than 3,000 pounds.

Certification and other requirements. Generally, you can rely 

on the manufacturer’s (or, in the case of a foreign manufacturer, 

its domestic distributor’s) certification that a specific make, 

model, and model year vehicle qualifies for the credit.

If, however, the IRS publishes an announcement that the 

certification for any specific make, model, and model year 

vehicle has been withdrawn, you cannot rely on the certification 

for such a vehicle purchased after the date of publication of the 

withdrawal announcement.

If you purchased a vehicle and its certification was withdrawn 

on or after the date of purchase, you can rely on such 

certification even if you had not placed the vehicle in service or 

claimed the credit by the date the withdrawal announcement 

was published by the IRS. The IRS will not attempt to collect 

any understatement of tax liability attributable to reliance on the 

certification as long as you purchased the vehicle on or before 

the date the IRS published the withdrawal announcement.

*

3,146

0

3,177

2,178

1,837

2,173

*

*Entry for this line is greater than zero, but too small to report
180

Form 8834 (2010) 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).

23 Qualified electric vehicle passive activity credits allowed for 2010 (see instructions) . . . . . 23

24 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. } . . . . 24

25 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 25a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 25b

c American Samoa economic development credit (Form 5735) . . . . 25c

d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . . . 25d

26 Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . 26

27 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. } . . . . . . 27

28 Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are 

claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . . . . 28

29 Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this 

amount and the amount, if any, from line 22 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 28 is smaller than line 23, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 29

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Purpose of Form

Use Form 8834 to claim the qualified plug-in electric vehicle 

credit and any qualified electric vehicle passive activity credits 

allowed for the current tax year.

The qualified plug-in electric vehicle credit attributable to 

depreciable property (vehicles used for business or investment 

purposes) is treated as a general business credit. Any credit not 

attributable to depreciable property is treated as a personal 

credit allowed against both the regular tax and the alternative 

minimum tax.

Taxpayers that are not partnerships or S corporations, and 

whose only source of this credit is from those pass-through 

entities, are not required to complete or file this form. Instead, 

they can report this credit directly on line 1z of Form 3800.

Qualified Plug-in Electric Vehicle Credit

Qualified Plug-in Electric Vehicle

This is a vehicle made by a manufacturer that is propelled to a 

significant extent by an electric motor that draws electricity from 

a battery that can be recharged from an external source of 

electricity and has a capacity of not less than:

• 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or

• 4 kilowatt hours if the vehicle has 4 wheels.

The vehicle must also be either:

• A low speed vehicle, or

• A vehicle with 2 or 3 wheels that, according to the 

manufacturer, has a loaded weight (GVWR) of less than 14,000 

pounds.

A low speed vehicle is a vehicle that:

• Has 4 wheels,

• Can attain a speed of more than 20 but not more than 25 

miles per hour after 1 mile on a paved level surface, and

• According to the manufacturer, has a loaded weight (GVWR) 

of less than 3,000 pounds.

Certification and other requirements. Generally, you can rely 

on the manufacturer’s (or, in the case of a foreign manufacturer, 

its domestic distributor’s) certification that a specific make, 

model, and model year vehicle qualifies for the credit.

If, however, the IRS publishes an announcement that the 

certification for any specific make, model, and model year 

vehicle has been withdrawn, you cannot rely on the certification 

for such a vehicle purchased after the date of publication of the 

withdrawal announcement.

If you purchased a vehicle and its certification was withdrawn 

on or after the date of purchase, you can rely on such 

certification even if you had not placed the vehicle in service or 

claimed the credit by the date the withdrawal announcement 

was published by the IRS. The IRS will not attempt to collect 

any understatement of tax liability attributable to reliance on the 

certification as long as you purchased the vehicle on or before 

the date the IRS published the withdrawal announcement.

*

4,441

0

19,501

217,910

185,414

32,502

*

*Entry for this line is greater than zero, but too small to report
181

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

▶ See separate instructions. ▶ Attach to your tax return.

OMB No. 1545-1362

2010

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Prior to 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 . . . . 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 0.022

b Closed-loop biomass . . . 13b 0.022

c Geothermal . . . . . . 13c 0.022

d Solar . . . . . . . . 13d 0.022

e Add column (c) of lines 13a through 13d and enter here . . . . . . . . . . . . . 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 0.011

b Small irrigation power . . . 14b 0.011

c Landfill gas . . . . . . 14c 0.011

d Trash . . . . . . . . 14d 0.011

e Hydropower . . . . . . 14e 0.011

f Marine and hydrokinetic 

renewables . . . . . . 14f 0.011

g Add column (c) of lines 14a through 14f and enter here . . . . . . . . . . . . . . 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) . . . . . . × $6.27 18

 19 Phaseout adjustment (see instructions) . . . . . . . $ × 19

 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

Steel industry fuel produced at a qualified refined coal production facility

21 Barrel-of-oil equivalents produced and sold (see instructions) × $2.87 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.20 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2010)

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

*

0

*

*

*

*

*

134

158

*

*

*

*

0

*

0

*

0

*

32

*

*

0

0

*

*

0

0

0

0

*

Total Forms Filed = 1,424

*Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
182

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

▶ See separate instructions. ▶ Attach to your tax return.

OMB No. 1545-1362

2010

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Prior to 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 . . . . 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 0.022

b Closed-loop biomass . . . 13b 0.022

c Geothermal . . . . . . 13c 0.022

d Solar . . . . . . . . 13d 0.022

e Add column (c) of lines 13a through 13d and enter here . . . . . . . . . . . . . 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 0.011

b Small irrigation power . . . 14b 0.011

c Landfill gas . . . . . . 14c 0.011

d Trash . . . . . . . . 14d 0.011

e Hydropower . . . . . . 14e 0.011

f Marine and hydrokinetic 

renewables . . . . . . 14f 0.011

g Add column (c) of lines 14a through 14f and enter here . . . . . . . . . . . . . . 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) . . . . . . × $6.27 18

 19 Phaseout adjustment (see instructions) . . . . . . . $ × 19

 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

Steel industry fuel produced at a qualified refined coal production facility

21 Barrel-of-oil equivalents produced and sold (see instructions) × $2.87 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.20 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2010)

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

*

0

*

*

*

*

*

2,498

6,630

*

*

*

*

0

*

0

*

0

*

2,522

*

*

0

0

*

*

0

0

0

0

*

Total Forms Filed = 1,424

*Entry for this line is greater than zero, but too small to report

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
183

Form 8835 (2010) 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. Partnerships and S corporations, report this amount on Schedule K; all 

others continue to line 31 . . . . . . . . . . . . . . . . . . . . . . . 30

31 Renewable electricity, refined coal, and Indian coal production credit included on line 30 from

passive activities (see instructions) . . . . . . . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . 32

33 Renewable electricity, refined coal, and Indian coal production credit allowed for 2010 from a 

passive activity (see instructions) . . . . . . . . . . . . . . . . . . . . . 33

34 Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2010 . 34

35 Carryback of renewable electricity, refined coal, and Indian coal production credit from 2011 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 35

36 Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; 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

29e; for all other production of electricity, refined coal, or Indian coal, report the applicable part 

of this amount on Form 3800, line 1f . . . . . . . . . . . . . . . . . . . . 36

37 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 37

38 Cooperatives, estates, and trusts. Subtract line 37 from line 36. 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 29e; for all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 38

Form 8835 (2010)

420

253

1,212

0

0

0

0

32

1,102

1,133

572

572
184

Form 8835 (2010) 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. Partnerships and S corporations, report this amount on Schedule K; all 

others continue to line 31 . . . . . . . . . . . . . . . . . . . . . . . 30

31 Renewable electricity, refined coal, and Indian coal production credit included on line 30 from

passive activities (see instructions) . . . . . . . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . 32

33 Renewable electricity, refined coal, and Indian coal production credit allowed for 2010 from a 

passive activity (see instructions) . . . . . . . . . . . . . . . . . . . . . 33

34 Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2010 . 34

35 Carryback of renewable electricity, refined coal, and Indian coal production credit from 2011 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 35

36 Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; 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

29e; for all other production of electricity, refined coal, or Indian coal, report the applicable part 

of this amount on Form 3800, line 1f . . . . . . . . . . . . . . . . . . . . 36

37 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 37

38 Cooperatives, estates, and trusts. Subtract line 37 from line 36. 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 29e; for all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 38

Form 8835 (2010)

5,638

12,451

33,298

0

0

0

0

2,522

18,597

21,119

5,910

15,209
185

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

▶ See separate instructions.

OMB No. 1545-0074

2010

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

1993 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2010 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 2010.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 . . . . . 7 

8 Enter modified adjusted gross income (see instructions) . . . . 8 

9 Is line 8 more than $182,520?

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $182,520 from line 8 . . . . . . . . . 9 

10 Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 10 × .

11 Multiply line 7 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 7 . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on page 5

of the 2009 Form 8839 instructions) . . . . . . . . . . . . . . . . . . . . 13 

14 Add lines 12 and 13. This your Adoption Credit. Include this amount on Form 1040, line 71, or 

Form 1040NR, line 66. Check box b on that line . . . . . . . . . . . . . . . . 14 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2010) 

Total Forms Filed = 97,666

97,084

58,329

46,620

52,928 13,363

0

0

36,533

17,245

18,586

6,940

95,416

30,224

94,458

30,232

46,055

3,485

80,016

25,728

7,405 0 * * 6,398 6,631

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
186

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

▶ See separate instructions.

OMB No. 1545-0074

2010

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

1993 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2010 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 2010.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 . . . . . 7 

8 Enter modified adjusted gross income (see instructions) . . . . 8 

9 Is line 8 more than $182,520?

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $182,520 from line 8 . . . . . . . . . 9 

10 Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 10 × .

11 Multiply line 7 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 7 . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on page 5

of the 2009 Form 8839 instructions) . . . . . . . . . . . . . . . . . . . . 13 

14 Add lines 12 and 13. This your Adoption Credit. Include this amount on Form 1040, line 71, or 

Form 1040NR, line 66. Check box b on that line . . . . . . . . . . . . . . . . 14 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2010) 

Total Forms Filed = 97,666

1,206,776

659,833

570,627

588,257 154,215

548,183

32,961

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
187

Form 8839 (2010) Page 2 

Part III Employer-Provided Adoption Benefits

 Child 1 Child 2 Child 3 

15 Maximum exclusion per child 15 

16 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. } 16

17 Subtract line 16 from line 15 17

18 Employer-provided adoption 

benefits you received in 2010. 

This amount should be shown 

in box 12 of your 2010 Form(s) 

W-2 with code T . . . . 18

19 Add the amounts on line 18 . . . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the smaller of line 17 or 

line 18. But if the child was a 

child with special needs and the 

adoption became final in 2010, 

enter the amount from line 17 20

21 Add the amounts on line 20. If zero, skip lines 22 through 25, enter 

-0- on line 26, and go to line 27 . . . . . . . . . . . 21

22 Enter modified adjusted gross income 

(from the worksheet in the instructions) 22 

23 Is line 22 more than $182,520?

No. Skip lines 23 and 24, and 

enter -0- on line 25.

Yes. Subtract $182,520 from line 

22 . . . . . . . . . . . 23 

24 Divide line 23 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 24 × .

25 Multiply line 21 by line 24 . . . . . . . . . . . . . 25 

26 Excluded benefits. Subtract line 25 from line 21 . . . . . . . . . . . . . . . . 26

27 Taxable benefits. Is line 26 more than line 19?

No. Subtract line 26 from line 19. 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 19 from line 26. 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 27. 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.

} . . 27

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 2009, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2009. 

• The total adoption expenses you paid in 2010 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2010 or earlier. 

• You adopted a child with special needs and the adoption became final in 2010.

Form 8839 (2010) 

2,974

*

*

*Entry for this line is greater than zero, but too small to report
188

Form 8839 (2010) Page 2 

Part III Employer-Provided Adoption Benefits

 Child 1 Child 2 Child 3 

15 Maximum exclusion per child 15 

16 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. } 16

17 Subtract line 16 from line 15 17

18 Employer-provided adoption 

benefits you received in 2010. 

This amount should be shown 

in box 12 of your 2010 Form(s) 

W-2 with code T . . . . 18

19 Add the amounts on line 18 . . . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the smaller of line 17 or 

line 18. But if the child was a 

child with special needs and the 

adoption became final in 2010, 

enter the amount from line 17 20

21 Add the amounts on line 20. If zero, skip lines 22 through 25, enter 

-0- on line 26, and go to line 27 . . . . . . . . . . . 21

22 Enter modified adjusted gross income 

(from the worksheet in the instructions) 22 

23 Is line 22 more than $182,520?

No. Skip lines 23 and 24, and 

enter -0- on line 25.

Yes. Subtract $182,520 from line 

22 . . . . . . . . . . . 23 

24 Divide line 23 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 24 × .

25 Multiply line 21 by line 24 . . . . . . . . . . . . . 25 

26 Excluded benefits. Subtract line 25 from line 21 . . . . . . . . . . . . . . . . 26

27 Taxable benefits. Is line 26 more than line 19?

No. Subtract line 26 from line 19. 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 19 from line 26. 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 27. 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.

} . . 27

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 2009, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2009. 

• The total adoption expenses you paid in 2010 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2010 or earlier. 

• You adopted a child with special needs and the adoption became final in 2010.

Form 8839 (2010) 

15,100

*

*

*Entry for this line is greater than zero, but too small to report
189

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone and Renewal 

Community Employment Credit

▶ Attach to your tax return.

OMB No. 1545-1444

2010

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2010 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ × 20% (.20) 1a

b Skip line 1b (see instructions) . . . . . . . . . $ × 0% (.00) 1b

2 Enter the amount from line 1a. See instructions for the adjustment you must make to salaries and wages 2

3 Empowerment zone and renewal community employment credit from partnerships, S corporations, 

cooperatives, estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go to 

line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Empowerment zone and renewal community employment credit included on line 4 from passive 

activities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Passive activity credit allowed for 2010 (see instructions) . . . . . . . . . . . . . . . 7

8 Carryforward of empowerment zone and renewal community employment credit to 2010 . . . . . 8

9 Carryback of empowerment zone employment credit from 2011 (see instructions) 9

10 Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount on 

Form 3800, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to the patrons of the cooperative or the 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 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 30,362

408

*

3,194

6,897

30,338

*Entry for for this line is greater than zero, but too small to report
190

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone and Renewal 

Community Employment Credit

▶ Attach to your tax return.

OMB No. 1545-1444

2010

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2010 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ × 20% (.20) 1a

b Skip line 1b (see instructions) . . . . . . . . . $ × 0% (.00) 1b

2 Enter the amount from line 1a. See instructions for the adjustment you must make to salaries and wages 2

3 Empowerment zone and renewal community employment credit from partnerships, S corporations, 

cooperatives, estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go to 

line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Empowerment zone and renewal community employment credit included on line 4 from passive 

activities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Passive activity credit allowed for 2010 (see instructions) . . . . . . . . . . . . . . . 7

8 Carryforward of empowerment zone and renewal community employment credit to 2010 . . . . . 8

9 Carryback of empowerment zone employment credit from 2011 (see instructions) 9

10 Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount on 

Form 3800, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to the patrons of the cooperative or the 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 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 30,362

5,133

*

9,623

91,623

174,066

*Entry for for this line is greater than zero, but too small to report
191

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.

OMB No. 1545-1414

2010

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 $106,800 or were exempt from social security taxes, 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, go to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Credit for employer social security and Medicare taxes paid on certain employee tips included 

on line 6 from passive activities (see instructions) . . . . . . . . . . . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Credit for employer social security and Medicare taxes paid on certain employee tips allowed for 

2010 from passive activities (see instructions) . . . . . . . . . . . . . . . . . 9 

10 Carryforward of the credit for employer social security and Medicare taxes paid on certain

employee tips that originated in a tax year that began after 2006 (see instructions) . . . . . 10 

11 Carryback of the credit for employer social security and Medicare taxes paid on certain

employee tips from 2011 (see instructions) . . . . . . . . . . . . . . . . . 11 

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f . . . . . . . . . . 12 

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Certain food and beverage 

establishments (see Who Should File

below) use Form 8846 to claim a credit 

for social security and Medicare taxes 

paid or incurred by the employer on 

certain employees’ tips. The credit is 

part of the general business credit.

You can claim or elect not to claim 

the credit any time within 3 years from 

the due date of your return on either 

your original return or on an amended 

return.

Who Should File

File Form 8846 if you meet both of the 

following conditions.

1. You had employees who

received tips from customers for

providing, delivering, or serving food

or beverages for consumption if

tipping of employees for delivering or

serving food or beverages is

customary.

2. During the tax year, you paid or

incurred employer social security and

Medicare taxes on those tips.

How the Credit Is Figured

Generally, the credit equals the 

amount of employer social security 

and Medicare taxes paid or incurred 

by the employer on tips received by 

the employee. However, the amount of 

tips for any month that are used to 

figure the credit must be reduced by 

the amount by which the wages that 

would have been payable during that 

month at $5.15 an hour exceed the 

wages (excluding tips) paid by the 

employer during that month.

For example, an employee worked 

100 hours and received $450 in tips 

for October 2010. The worker received 

$375 in wages (excluding tips) at the 

rate of $3.75 an hour. If the employee 

had been paid $5.15 an hour, the 

employee would have received wages, 

excluding tips, of $515. For credit 

purposes, the $450 in tips is reduced 

by $140 (the difference between $515 

and $375), and only $310 of the 

employee’s tips for October 2010 is 

taken into account.

Specific Instructions

Figure the current year credit from 

your trade or business on lines 1 

through 4.

Line 1

Enter the tips received by employees 

for services on which you paid or 

incurred employer social security and 

Medicare taxes during the tax year.

Include tips received from 

customers for providing, delivering, or 

serving food or beverages for 

consumption if tipping of employees 

for delivering or serving food or 

beverages is customary.

Line 2

If you pay each tipped employee 

wages (excluding tips) equal to or 

more than $5.15 an hour enter zero on 

line 2.

Figure the amount of tips included 

on line 1 that are not creditable for 

each employee on a monthly basis. 

This is the total amount that would be 

payable to the employee at $5.15 an 

hour reduced by the wages (excluding 

tips) actually paid to the employee 

during the month. Enter on line 2 the 

total amounts figured for all 

employees.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 16148Z Form 8846 (2010)

5,119

2,206

5,119

5,111

83,464

87,988

31,642

58,890

12,747

73,681

14,891

*

Total Forms Filed = 91,759

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
192

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.

OMB No. 1545-1414

2010

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 $106,800 or were exempt from social security taxes, 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, go to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Credit for employer social security and Medicare taxes paid on certain employee tips included 

on line 6 from passive activities (see instructions) . . . . . . . . . . . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Credit for employer social security and Medicare taxes paid on certain employee tips allowed for 

2010 from passive activities (see instructions) . . . . . . . . . . . . . . . . . 9 

10 Carryforward of the credit for employer social security and Medicare taxes paid on certain

employee tips that originated in a tax year that began after 2006 (see instructions) . . . . . 10 

11 Carryback of the credit for employer social security and Medicare taxes paid on certain

employee tips from 2011 (see instructions) . . . . . . . . . . . . . . . . . 11 

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f . . . . . . . . . . 12 

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Certain food and beverage 

establishments (see Who Should File

below) use Form 8846 to claim a credit 

for social security and Medicare taxes 

paid or incurred by the employer on 

certain employees’ tips. The credit is 

part of the general business credit.

You can claim or elect not to claim 

the credit any time within 3 years from 

the due date of your return on either 

your original return or on an amended 

return.

Who Should File

File Form 8846 if you meet both of the 

following conditions.

1. You had employees who

received tips from customers for

providing, delivering, or serving food

or beverages for consumption if

tipping of employees for delivering or

serving food or beverages is

customary.

2. During the tax year, you paid or

incurred employer social security and

Medicare taxes on those tips.

How the Credit Is Figured

Generally, the credit equals the 

amount of employer social security 

and Medicare taxes paid or incurred 

by the employer on tips received by 

the employee. However, the amount of 

tips for any month that are used to 

figure the credit must be reduced by 

the amount by which the wages that 

would have been payable during that 

month at $5.15 an hour exceed the 

wages (excluding tips) paid by the 

employer during that month.

For example, an employee worked 

100 hours and received $450 in tips 

for October 2010. The worker received 

$375 in wages (excluding tips) at the 

rate of $3.75 an hour. If the employee 

had been paid $5.15 an hour, the 

employee would have received wages, 

excluding tips, of $515. For credit 

purposes, the $450 in tips is reduced 

by $140 (the difference between $515 

and $375), and only $310 of the 

employee’s tips for October 2010 is 

taken into account.

Specific Instructions

Figure the current year credit from 

your trade or business on lines 1 

through 4.

Line 1

Enter the tips received by employees 

for services on which you paid or 

incurred employer social security and 

Medicare taxes during the tax year.

Include tips received from 

customers for providing, delivering, or 

serving food or beverages for 

consumption if tipping of employees 

for delivering or serving food or 

beverages is customary.

Line 2

If you pay each tipped employee 

wages (excluding tips) equal to or 

more than $5.15 an hour enter zero on 

line 2.

Figure the amount of tips included 

on line 1 that are not creditable for 

each employee on a monthly basis. 

This is the total amount that would be 

payable to the employee at $5.15 an 

hour reduced by the wages (excluding 

tips) actually paid to the employee 

during the month. Enter on line 2 the 

total amounts figured for all 

employees.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 16148Z Form 8846 (2010)

413,409

50,436

362,973

27,683

503,727

531,409

77,859

453,550

38,103

696,037

204,384

Total Forms Filed = 91,759

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
193

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions.

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see page 1 of the 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 page 2 of the 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 2010 . . . . 1

2 Archer MSA contributions you made for 2010, including those made from January 1, 2011, 

through April 18, 2011, that were for 2010. Do not include rollovers (see page 2 of the instructions) 2

3 Limitation from the worksheet on page 3 of the instructions . . . . . . . . . . . . . 3

4 Compensation (see page 3 of the 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 page 3 of the instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2010 from all Archer MSAs (see page 4 of the

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 page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see page 4 of the 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 

15% Tax (see page 4 of the instructions), check here . . . . . . . . . . . . . ▶

b Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 8 that are subject to the additional 15% 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 2010 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

page 4 of the instructions).

10 Total distributions you received in 2010 from all Medicare Advantage MSAs (see page 5 of the instructions) 10

11 Unreimbursed qualified medical expenses (see page 5 of the 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 page 5 of the instructions), check here . . . . . . . . . . . . . ▶

b Additional 50% tax (see page 5 of the instructions). 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 (2010) 

0

11,288

8,967

7,943

6,276

22,118

*

20,879

17,211

4,667

*

*

*

0

*

*

Total Forms Filed = 126,771

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
194

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions.

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see page 1 of the 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 page 2 of the 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 2010 . . . . 1

2 Archer MSA contributions you made for 2010, including those made from January 1, 2011, 

through April 18, 2011, that were for 2010. Do not include rollovers (see page 2 of the instructions) 2

3 Limitation from the worksheet on page 3 of the instructions . . . . . . . . . . . . . 3

4 Compensation (see page 3 of the 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 page 3 of the instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2010 from all Archer MSAs (see page 4 of the

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 page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see page 4 of the 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 

15% Tax (see page 4 of the instructions), check here . . . . . . . . . . . . . ▶

b Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 8 that are subject to the additional 15% 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 2010 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

page 4 of the instructions).

10 Total distributions you received in 2010 from all Medicare Advantage MSAs (see page 5 of the instructions) 10

11 Unreimbursed qualified medical expenses (see page 5 of the 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 page 5 of the instructions), check here . . . . . . . . . . . . . ▶

b Additional 50% tax (see page 5 of the instructions). 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 (2010) 

0

17,471

21,849

459,978

10,664

48,909

*

38,347

44,245

4,492

*

*

*

0

Total Forms Filed = 126,771

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
195

Form 8853 (2010) 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 on page 6 of 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 2010, 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 2010 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 page 7 of the instructions) . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees on

page 7 of the instructions before completing lines 21 through 25.

21 Multiply $290 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 page 7 of the 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 page 7 of the 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 (2010) 

Yes = *

30,978

Yes = 12,321

51,739

60,600

72,938

2,552

66,369

46,056

*

46,392

70,878

*Entry for this line is greater than zero, but too small to report
196

Form 8853 (2010) 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 on page 6 of 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 2010, 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 2010 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 page 7 of the instructions) . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees on

page 7 of the instructions before completing lines 21 through 25.

21 Multiply $290 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 page 7 of the 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 page 7 of the 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 (2010) 

719,210

4,470,735

2,286,635

5,222,196

4,044

1,954,747

1,331,903

*

1,333,067

4,673,717

*Entry for this line is greater than zero, but too small to report
197

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.

 ▶ Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

Part I American Opportunity Credit 

Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.

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) Qualified

expenses (see

instructions). Do 

not enter more 

than $4,000 for 

each student.

(d) Subtract $2,000 

from the amount in 

column (c). If zero 

or less, enter -0-.

(e) Multiply the 

amount in column 

(d) by 25% (.25)

(f) If column (d) is zero, 

enter the amount from 

column (c). Otherwise, 

add $2,000 to the 

amount in column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). If you are taking the 

lifetime learning credit for a different student, go to Part II; otherwise, go to Part III . . . . . . ▶ 2

Part II Lifetime Learning Credit 

Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in 

the same year. 

3 (a) Student’s name (as shown on page 1 of your tax return) (b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

instructions) First name Last name

4 Add the amounts on line 3, column (c), and enter the total . . . . . . . . . . . . . . . 4

5 Enter the smaller of line 4 or $10,000 . . . . . . . . . . . . . . . . . . . . . 5

6 Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you have an entry on line 2, go to 

Part III; otherwise go to Part IV . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2010)

You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for ▲! the same year.

CAUTION

Total Forms Filed = 14,709,820

*

*

2,776,843

2,776,843 88,332

* *

2,776,843

88,332

2,776,843

2,776,843

12,101,596 12,101,596

1,129,271 1,129,271

74,759 74,759

6,747 6,747

12,101,596

Student # 1 12,101,596

1,129,271

74,759

6,747

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Student # 2

Student # 3

Student # 4

Student # 1 Student # 2

Student # 3 Student # 4

*Entry for this line is greater than zero, but too small to report
198

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.

 ▶ Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2010

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

Part I American Opportunity Credit 

Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.

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) Qualified

expenses (see

instructions). Do 

not enter more 

than $4,000 for 

each student.

(d) Subtract $2,000 

from the amount in 

column (c). If zero 

or less, enter -0-.

(e) Multiply the 

amount in column 

(d) by 25% (.25)

(f) If column (d) is zero, 

enter the amount from 

column (c). Otherwise, 

add $2,000 to the 

amount in column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). If you are taking the 

lifetime learning credit for a different student, go to Part II; otherwise, go to Part III . . . . . . ▶ 2

Part II Lifetime Learning Credit 

Caution: You cannot take the American opportunity credit and the lifetime learning credit for the same student in 

the same year. 

3 (a) Student’s name (as shown on page 1 of your tax return) (b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

instructions) First name Last name

4 Add the amounts on line 3, column (c), and enter the total . . . . . . . . . . . . . . . 4

5 Enter the smaller of line 4 or $10,000 . . . . . . . . . . . . . . . . . . . . . 5

6 Tentative lifetime learning credit. Multiply line 5 by 20% (.20). If you have an entry on line 2, go to 

Part III; otherwise go to Part IV . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25379M Form 8863 (2010)

You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for ▲! the same year.

CAUTION

Total Forms Filed = 14,709,820

*

*

14,722,419

14,508,197

210,840

11,144,907

2,229,009

35,406,520 24,556,084

3,414,312 2,348,042

231,685 157,966

18,956 12,661

27,077,227

Student # 1

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Student # 2

Student # 3

Student # 4

Student # 1 Student # 2

Student # 3 Student # 4

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
199

Form 8863 (2010) Page 2 

Part III Refundable American Opportunity Credit

7 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 8

9 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 9

10 Subtract line 9 from line 8. If zero or less, stop; you cannot take any

education credit . . . . . . . . . . . . . . . . . . . 10

11 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 11

12 If line 10 is: 

• Equal to or more than line 11, enter 1.000 on line 12 . . . . . . . . . . .

• Less than line 11, divide line 10 by line 11. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 12 . 

13 Multiply line 7 by line 12. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 4 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 14, enter the amount from line 13 on line 15, and check this box . . ▶ 13

14 Refundable American opportunity credit. Multiply line 13 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 43. Then go to line 15 below . . . . . . . . . 14

Part IV Nonrefundable Education Credits

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15

16 Enter the amount from line 6, if any. If you have no entry on line 6, skip lines 17 through 22, and 

enter the amount from line 15 on line 6 of the Credit Limit Worksheet (see instructions) . . . . 16

17 Enter: $120,000 if married filing jointly; $60,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 18

19 Subtract line 18 from line 17. If zero or less, skip lines 20 and 21, and enter 

zero on line 22 . . . . . . . . . . . . . . . . . . . . 19

20 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 20

21 If line 19 is: 

• Equal to or more than line 20, enter 1.000 on line 21 and go to line 22 

• Less than line 20, divide line 19 by line 20. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .

22 Multiply line 16 by line 21. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 22

23 Nonrefundable education credits. Enter the amount from line 11 of the Credit Limit Worksheet 

(see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . . . 23

*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.

Form 8863 (2010)

2,797,260

11,867,055

2,797,260

2,776,567

2,797,260

2,776,567

2,776,567

2,776,567

12,101,596

11,996,555

12,095,798

12,095,798

12,095,798

12,095,798

11,979,099

12,095,798

116,698
200

Form 8863 (2010) Page 2 

Part III Refundable American Opportunity Credit

7 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 8

9 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 9

10 Subtract line 9 from line 8. If zero or less, stop; you cannot take any

education credit . . . . . . . . . . . . . . . . . . . 10

11 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 11

12 If line 10 is: 

• Equal to or more than line 11, enter 1.000 on line 12 . . . . . . . . . . .

• Less than line 11, divide line 10 by line 11. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . . } . . . . 12 . 

13 Multiply line 7 by line 12. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 4 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 14, enter the amount from line 13 on line 15, and check this box . . ▶ 13

14 Refundable American opportunity credit. Multiply line 13 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 43. Then go to line 15 below . . . . . . . . . 14

Part IV Nonrefundable Education Credits

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15

16 Enter the amount from line 6, if any. If you have no entry on line 6, skip lines 17 through 22, and 

enter the amount from line 15 on line 6 of the Credit Limit Worksheet (see instructions) . . . . 16

17 Enter: $120,000 if married filing jointly; $60,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 18

19 Subtract line 18 from line 17. If zero or less, skip lines 20 and 21, and enter 

zero on line 22 . . . . . . . . . . . . . . . . . . . . 19

20 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 20

21 If line 19 is: 

• Equal to or more than line 20, enter 1.000 on line 21 and go to line 22 

• Less than line 20, divide line 19 by line 20. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .

22 Multiply line 16 by line 21. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) ▶ 22

23 Nonrefundable education credits. Enter the amount from line 11 of the Credit Limit Worksheet 

(see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . . . 23

*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.

Form 8863 (2010)

2,252,989

12,272,073

248,353,779

41,065,053

136,871,421

112,733,002

2,177,644

27,174,541

1,552,908,522

566,711,745

987,376,314

172,442,557

11,983,929

26,762,137

10,620,383

16,141,754
201

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2010

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

Caution. You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Form 720 (Schedule C), Form 8849, or 

Form 4136.

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 

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2

3 Renewable diesel . . . . . . . . . . . . . . . 3 

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5

6 Renewable diesel included in a renewable diesel mixture . . 6

7 Qualified agri-biodiesel production . . . . . . . . . 7 

8 Add lines 1 through 7. Include this amount in your income for 2010 (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 2010 and 2011. 

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 

agri-biodiesel, 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.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 6,449

*

*

*

0

*

0

*

824

5,626

6,449

*Entry for this line is greater than zero, but too small to report
202

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2010

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

Caution. You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Form 720 (Schedule C), Form 8849, or 

Form 4136.

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 

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2

3 Renewable diesel . . . . . . . . . . . . . . . 3 

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5

6 Renewable diesel included in a renewable diesel mixture . . 6

7 Qualified agri-biodiesel production . . . . . . . . . 7 

8 Add lines 1 through 7. Include this amount in your income for 2010 (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 2010 and 2011. 

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 

agri-biodiesel, 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.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 6,449

*

*

*

0

*

0

*

1,251

3,207

4,458

*Entry for this line is greater than zero, but too small to report
203

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ See instructions on back.

OMB No. 1545-0074

2010

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 $27,750 ($41,625 if head of 

household; $55,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1993, (b) is claimed as a 

dependent on someone else’s 2010 tax return, or (c) was a student (see instructions).

(a) You (b) Your spouse

1 Traditional and Roth IRA contributions for 2010. 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 2010 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2007 and before the due date 

(including extensions) of your 2010 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) 

--- $16,750 .5 .5 .5

$16,750 $18,000 .5 .5 .2

$18,000 $25,125 .5 .5 .1

$25,125 $27,000 .5 .2 .1

$27,000 $27,750 .5 .1 .1

$27,750 $33,500 .5 .1 .0

$33,500 $36,000 .2 .1 .0

$36,000 $41,625 .1 .1 .0

$41,625 $55,500 .1 .0 .0

$55,500 --- .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 (2010)

Total Forms Filed = 6,544,345

6,130,006

584,800 220,074

4,998,564 997,747

5,386,223 1,158,081

239,188 119,547

5,374,013 1,152,619

5,374,013 1,152,619

6,173,845

6,173,845

6,156,279

6,165,157

1,016,018

6,147,571

6,156,279

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
204

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

▶ Attach to Form 1040, Form 1040A, or Form 1040NR.

▶ See instructions on back.

OMB No. 1545-0074

2010

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 $27,750 ($41,625 if head of 

household; $55,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1993, (b) is claimed as a 

dependent on someone else’s 2010 tax return, or (c) was a student (see instructions).

(a) You (b) Your spouse

1 Traditional and Roth IRA contributions for 2010. 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 2010 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2007 and before the due date 

(including extensions) of your 2010 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) 

--- $16,750 .5 .5 .5

$16,750 $18,000 .5 .5 .2

$18,000 $25,125 .5 .5 .1

$25,125 $27,000 .5 .2 .1

$27,000 $27,750 .5 .1 .1

$27,750 $33,500 .5 .1 .0

$33,500 $36,000 .2 .1 .0

$36,000 $41,625 .1 .1 .0

$41,625 $55,500 .1 .0 .0

$55,500 --- .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 (2010)

Total Forms Filed = 6,544,345

1,029,595

1,743,451 726,134

7,251,879 1,880,124

8,995,330 2,606,258

289,611 180,204

8,794,876 2,476,536

5,882,533 1,381,310

7,263,842

200,340,784

1,264,397

10,169,501

683,252

9,486,249

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
205

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2010)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2010 that all of the following statements were true on the first day of that month.

February March

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 on page 3). 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 

3

For Paperwork Reduction Act Notice, see your tax return instructions.

Before you begin: See Definitions and Special Rules that begin on page 2.

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2010 tax return.

● 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 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.”

● Your employer did not pay 50% or more of the cost of coverage.

● 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.

2

● You were not enrolled in Medicare Part A or Medicare Part B, or you were enrolled in Medicare but your family member(s) 

qualified for the HCTC.

You must attach the required documents listed on page 4 for any

amounts included on line 2. If you do not attach the required documents, 

your credit will be disallowed.

CAUTION

CAUTION

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 payment for any month not checked 

on line 1, see the instructions for line 5 on page 4. Otherwise, multiply the amount on line 4 by 

80% (.80). Enter the result here and on Form 1040, line 71 (check box d); Form 1040NR, line 66 

(check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 5

● You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

10

Total Forms Filed = 16,174

16,174

16,174

0

16,174

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
206

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2010)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2010 that all of the following statements were true on the first day of that month.

February March

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 on page 3). 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 

3

For Paperwork Reduction Act Notice, see your tax return instructions.

Before you begin: See Definitions and Special Rules that begin on page 2.

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2010 tax return.

● 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 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.”

● Your employer did not pay 50% or more of the cost of coverage.

● 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.

2

● You were not enrolled in Medicare Part A or Medicare Part B, or you were enrolled in Medicare but your family member(s) 

qualified for the HCTC.

You must attach the required documents listed on page 4 for any

amounts included on line 2. If you do not attach the required documents, 

your credit will be disallowed.

CAUTION

CAUTION

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 payment for any month not checked 

on line 1, see the instructions for line 5 on page 4. Otherwise, multiply the amount on line 4 by 

80% (.80). Enter the result here and on Form 1040, line 71 (check box d); Form 1040NR, line 66 

(check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 5

● You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

10

Total Forms Filed = 16,174

31,149

38,938

0

38,938

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
207

Form 8889

Department of the Treasury 

Internal Revenue Service 

Health Savings Accounts (HSAs) 

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions. 

OMB No. 1545-0074

2010

Attachment 

Sequence No. 53

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 

2010 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2010 (or those made on your behalf), including those made 

from January 1, 2011, through April 18, 2011, that were for 2010. 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 2010, and on the first day of every month during 2010, 

you were, or were considered, an eligible individual with the same coverage, enter $3,050

($6,150 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 2010 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2010, 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 2010, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2010, married, and you or your spouse had family 

coverage under an HDHP at any time during 2010, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2010 . . . . 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 page 5 of the 

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 2010 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 

10% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b Additional 10% tax (see instructions). Enter 10% (.10) of the distributions included on line 16 

that are subject to the additional 10% 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 (2010) 

Total Forms Filed = 3,572,866

172,125

1,054,899

2,835,773

14,818

2,834,754

2,816,120

314,746

2,820,757

2,163,202

2,666,066

1,004,561

2,550,599

49,578

2,524,126

2,386,081

184,394

31,140

2,184,559

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
208

Form 8889

Department of the Treasury 

Internal Revenue Service 

Health Savings Accounts (HSAs) 

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions. 

OMB No. 1545-0074

2010

Attachment 

Sequence No. 53

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 

2010 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2010 (or those made on your behalf), including those made 

from January 1, 2011, through April 18, 2011, that were for 2010. 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 2010, and on the first day of every month during 2010, 

you were, or were considered, an eligible individual with the same coverage, enter $3,050

($6,150 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 2010 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2010, 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 2010, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2010, married, and you or your spouse had family 

coverage under an HDHP at any time during 2010, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2010 . . . . 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 page 5 of the 

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 2010 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 

10% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b Additional 10% tax (see instructions). Enter 10% (.10) of the distributions included on line 16 

that are subject to the additional 10% 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 (2010) 

Total Forms Filed = 3,572,866

20,923

3,120,058

13,906,622

26,671

13,889,010

13,513,074

332,136

13,845,211

4,803,333

9,450,886

2,912,661

5,752,778

74,308

5,678,470

5,450,470

228,000

168,923

4,972,256

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
209

Form 8889 (2010) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See page 6 of 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 Qualified HSA distribution . . . . . . . . . . . . . . . . . . . . . . . 18 

19 Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . . 20 

21 Total income. Add lines 18, 19, and 20. 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 

22 Additional tax. Multiply line 21 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 . . . . . . . . . . . . . . . . . . . 22 

Form 8889 (2010) 

12,503

*

*

13,646

13,616

*Entry for this line is greater than zero, but too small to report
210

Form 8889 (2010) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See page 6 of 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 Qualified HSA distribution . . . . . . . . . . . . . . . . . . . . . . . 18 

19 Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . . 20 

21 Total income. Add lines 18, 19, and 20. 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 

22 Additional tax. Multiply line 21 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 . . . . . . . . . . . . . . . . . . . 22 

Form 8889 (2010) 

16,122

*

*

17,470

1,748

*Entry for this line is greater than zero, but too small to report
211

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)

615,941

300,437

184,606

197,878

70,725

286,369

296,685

314,671

551,448

554,702

548,497

544,856

252,622

303,612

524,222

524,222

522,124

113,549

473

Total Forms Filed = 647,917

29,935

22,572

23,473

3,409

29,504

32,244

16,467

34,898

34,617

32,587

530,076

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
212

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)

8,673,634

784,544,360

522,392,474

144,243,258

44,354,448

710,990,187

73,554,173

46,120,570

123,007,377

308,142,353

94,749,271

8,450,734

121,314,590

83,007,518

204,322,108

102,161,167

7,890,131

781,559

1,944

Total Forms Filed = 647,917

19,123,402

10,875,633

4,783,517

1,149,563

16,808,714

2,314,688

1,078,975

3,686,837

2,928,301

87,850

8,209,463

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
213

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-1998

2010

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions.

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles 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 13 and 17. (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 

1 Year, make, and model of vehicle . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2

 3 Credit allowable (see instructions for amount to enter) 3

 4 

 

 

If you are not claiming the plug-in conversion credit, skip 

lines 4 through 8, enter -0- on line 9, and go to line 10. 

Otherwise, enter the cost of converting the vehicle to a 

qualified plug-in electric drive motor vehicle . . . . 4

5 Section 179 expense deduction (see instructions) . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . 6

7 Multiply line 6 by 10% (.10) . . . . . . . . . 7

8 Maximum plug-in conversion credit amount allowable . 8

9 Enter the smaller of line 7 or line 8 . . . . . . . 9

10 Tentative credit. Add lines 3 and 9 . . . . . . . 10

/ / / / / /

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 

11 Business/investment use percentage (see instructions) . 11 % % %

12 Multiply line 10 by line 11 . . . . . . . . . . 12

13 Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . . 14

15 Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . . 15

Part III Credit for Personal Use Part of Vehicle 

16 If you skipped Part II, enter the amount from line 10. If 

you completed Part II, subtract line 12 from line 10 . 16

17 Add columns (a) through (c) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 18

19 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Personal use part of credit. Enter the smaller of line 17 or line 20 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 20 is smaller than line 17, see instructions . . . . . . . . . . . . . . . 21

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 69,037

214 0 0

0 0 0

214 0 0

214 0 0

214 0 0

68,894 * *

4,407

*

4,552

66,787

32,702

68,753

66,503

*Entry for this line is greater than zero, but too small to report
214

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-1998

2010

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions.

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles 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 13 and 17. (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 

1 Year, make, and model of vehicle . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2

 3 Credit allowable (see instructions for amount to enter) 3

 4 

 

 

If you are not claiming the plug-in conversion credit, skip 

lines 4 through 8, enter -0- on line 9, and go to line 10. 

Otherwise, enter the cost of converting the vehicle to a 

qualified plug-in electric drive motor vehicle . . . . 4

5 Section 179 expense deduction (see instructions) . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . 6

7 Multiply line 6 by 10% (.10) . . . . . . . . . 7

8 Maximum plug-in conversion credit amount allowable . 8

9 Enter the smaller of line 7 or line 8 . . . . . . . 9

10 Tentative credit. Add lines 3 and 9 . . . . . . . 10

/ / / / / /

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 

11 Business/investment use percentage (see instructions) . 11 % % %

12 Multiply line 10 by line 11 . . . . . . . . . . 12

13 Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . . 14

15 Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . . 15

Part III Credit for Personal Use Part of Vehicle 

16 If you skipped Part II, enter the amount from line 10. If 

you completed Part II, subtract line 12 from line 10 . 16

17 Add columns (a) through (c) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 18

19 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Personal use part of credit. Enter the smaller of line 17 or line 20 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 20 is smaller than line 17, see instructions . . . . . . . . . . . . . . . 21

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2010)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 69,037

5,118 0 0

0 0 0

5,118 0 0

512 0 0

424 0 0

107,839 * *

3,070

*

3,109

105,349

41,098

1,593,522

93,449

*Entry for this line is greater than zero, but too small to report
215

Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

OMB No. 1545-1981

2010

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

(a) Hydrogen Refueling 

Property

(b) Other Refueling

Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in 

service during the tax year . . . . . . . . . . . . . . . 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 Applicable credit rate decimal amount . . . . . . . . . . 5

6 Multiply line 4 by the applicable decimal amount on line 5 . . . . 6

7 Maximum business/investment use part of credit (see instructions) . 7

8 Enter the smaller of line 6 or line 7. . . . . . . . . . . . 8

9 Add columns (a) and (b) on line 8 . . . . . . . . . . . . . . . . . . . . 9

10 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 10

11 Business/investment use part of credit. Add lines 9 and 10. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1s . . . . . 11

Part III Credit for Personal Use Part of Refueling Property

12 Subtract line 2 from line 1. If zero, stop here; do not file this form 

unless you are claiming a credit on line 11 . . . . . . . . . 12 

13 Applicable credit rate decimal amount . . . . . . . . . . 13

14 Multiply line 12 by the applicable decimal amount on line 13 . . . 14

15 Maximum personal use part of credit (see instructions) . . . . . 15

16 Enter the smaller of line 14 or line 15 . . . . . . . . . . 16

17 Add columns (a) and (b) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 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 . . . . } . . . . 18

19 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 19a

b Personal credits from Form 1040 or 1040NR (see instructions) . 19b

c Non-business qualified electric vehicle credit from Form 8834, line 29 19c

d Add lines 19a through 19c . . . . . . . . . . . . . . . . . . . . . . . 19d

20 Net regular tax. Subtract line 19d from line 18. If zero or less, stop here; do not file this form

unless you are claiming a credit on line 11 . . . . . . . . . . . . . . . . . 20 

21 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 . . . . . . . . . . . . . . . . . . . . . } . . . 21

22 Subtract line 21 from line 20. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 11 . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 17 or line 22 here and on Form

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 22 is smaller 

than line 17, see instructions . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2010)

*

123

126

*

1,097

1,095

*

122

1,089

0

Total Forms Filed = 1,109

* *

* *

0 0

* *

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
216

Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

OMB No. 1545-1981

2010

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

(a) Hydrogen Refueling 

Property

(b) Other Refueling

Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in 

service during the tax year . . . . . . . . . . . . . . . 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 Applicable credit rate decimal amount . . . . . . . . . . 5

6 Multiply line 4 by the applicable decimal amount on line 5 . . . . 6

7 Maximum business/investment use part of credit (see instructions) . 7

8 Enter the smaller of line 6 or line 7. . . . . . . . . . . . 8

9 Add columns (a) and (b) on line 8 . . . . . . . . . . . . . . . . . . . . 9

10 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 10

11 Business/investment use part of credit. Add lines 9 and 10. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1s . . . . . 11

Part III Credit for Personal Use Part of Refueling Property

12 Subtract line 2 from line 1. If zero, stop here; do not file this form 

unless you are claiming a credit on line 11 . . . . . . . . . 12 

13 Applicable credit rate decimal amount . . . . . . . . . . 13

14 Multiply line 12 by the applicable decimal amount on line 13 . . . 14

15 Maximum personal use part of credit (see instructions) . . . . . 15

16 Enter the smaller of line 14 or line 15 . . . . . . . . . . 16

17 Add columns (a) and (b) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 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 . . . . } . . . . 18

19 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 19a

b Personal credits from Form 1040 or 1040NR (see instructions) . 19b

c Non-business qualified electric vehicle credit from Form 8834, line 29 19c

d Add lines 19a through 19c . . . . . . . . . . . . . . . . . . . . . . . 19d

20 Net regular tax. Subtract line 19d from line 18. If zero or less, stop here; do not file this form

unless you are claiming a credit on line 11 . . . . . . . . . . . . . . . . . 20 

21 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 . . . . . . . . . . . . . . . . . . . . . } . . . 21

22 Subtract line 21 from line 20. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 11 . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 17 or line 22 here and on Form

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 22 is smaller 

than line 17, see instructions . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2010)

*

1,156

1,360

*

246,695

216,479

*

13,827

30,861

0

Total Forms Filed = 1,109

* *

* *

0 0

* *

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
217

Form 8917

Department of the Treasury 

Internal Revenue Service

Tuition and Fees Deduction

See Instructions. 

Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

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 2010 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) 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. } . . . . . . . . . . . . . . 6

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

Section references are to the Internal Revenue Code unless 

otherwise noted.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and 

fees expenses paid in 2010.

This deduction is based on qualified education expenses 

paid to an eligible postsecondary educational institution. See 

What Expenses Qualify, on page 2, 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. 

Figure your tax both ways and choose the one that 

gives you the lower tax. 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 2010 for academic 

periods beginning in 2010 and the first 3 months of 2011.

▲!

CAUTION

Qualified education expenses must be reduced by 

any expenses paid directly or indirectly using 

tax-free educational assistance. See Tax-free

educational assistance and refunds of qualified

education expenses on page 2.

Generally, in order to claim the deduction for qualified 

education expenses for a dependent, you must have paid the 

expenses in 2010 and must claim an exemption for the 

student as a dependent on your 2010 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.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2010)

▲!

CAUTION

Total Forms Filed = 2,006,375

1,998,184

Stdt #4 exp = *

74,752

3,665

1,998,184

2,002,374

1,994,947

1,998,184

74,752

3,665

Student 1 SSN =

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Student 2 SSN =

Student 3 SSN =

Student 4 SSN = *

*Entry for this line is greater than zero, but too small to report
218

Form 8917

Department of the Treasury 

Internal Revenue Service

Tuition and Fees Deduction

See Instructions. 

Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074

2010

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

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 2010 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) 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. } . . . . . . . . . . . . . . 6

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

Section references are to the Internal Revenue Code unless 

otherwise noted.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and 

fees expenses paid in 2010.

This deduction is based on qualified education expenses 

paid to an eligible postsecondary educational institution. See 

What Expenses Qualify, on page 2, 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. 

Figure your tax both ways and choose the one that 

gives you the lower tax. 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 2010 for academic 

periods beginning in 2010 and the first 3 months of 2011.

▲!

CAUTION

Qualified education expenses must be reduced by 

any expenses paid directly or indirectly using 

tax-free educational assistance. See Tax-free

educational assistance and refunds of qualified

education expenses on page 2.

Generally, in order to claim the deduction for qualified 

education expenses for a dependent, you must have paid the 

expenses in 2010 and must claim an exemption for the 

student as a dependent on your 2010 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.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2010)

▲!

CAUTION

Total Forms Filed = 2,006,375

11,063,661

Stdt #4 exp = *

280,497

13,369

11,357,566

124,660,216

4,356,788

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
219

Form 8936

Department of the Treasury

Internal Revenue Service

Qualified Plug-in Electric Drive Motor Vehicle Credit OMB No. 1545-2137

Attachment

Sequence No. 125

 Attach to your tax return.

Part I

Part III

Name(s) shown on return Identifying number

Tentative Credit

Enter date vehicle was placed in service (MM/DD/YYYY)

Tentative credit (see instructions for amount to enter)

Multiply line 3 by line 4

Add columns (a) through (c) on line 5

Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations 

Credit for Personal Use Part of Vehicle

2

3

5

2

3

5

(a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

Cat. No. 37751E Form 8936 (2010)

6 6

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

If you skipped Part II, enter the amount from line 3. If you

completed Part II, subtract line 5 from line 3

9

Business/investment use part of credit. Add lines 6 and 7. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1y

7

13

14 Personal use part of credit. Enter the smaller of line 10 or line 13 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 13 is smaller than line 10, see instructions

Subtract line 12 from line 11

12

13

14

7

Use a separate column for each vehicle. If you need more columns, use 

additional Forms 8936 and include the totals on lines 6 and 10.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Part II Credit for Business/Investment Use Part of Vehicle

8

8

11

10 Add columns (a) through (c) on line 9 10

12

9

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.

Enter the amount from Form 1040, line 46, or Form 1040NR, line 44

Personal credits from Form 1040 or 1040NR (see instructions) 

11

10

Note.

● Use this form to claim the credit for certain plug-in electric vehicles (other than two- or three-wheeled or low-speed

four-wheeled vehicles).

● Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles on Form 8834.

● Claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions on Form 8910.

*

*

77

214

110

1,241

211

Total Forms Filed = 1,246

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
220

Form 8936

Department of the Treasury

Internal Revenue Service

Qualified Plug-in Electric Drive Motor Vehicle Credit OMB No. 1545-2137

Attachment

Sequence No. 125

 Attach to your tax return.

Part I

Part III

Name(s) shown on return Identifying number

Tentative Credit

Enter date vehicle was placed in service (MM/DD/YYYY)

Tentative credit (see instructions for amount to enter)

Multiply line 3 by line 4

Add columns (a) through (c) on line 5

Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations 

Credit for Personal Use Part of Vehicle

2

3

5

2

3

5

(a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

Cat. No. 37751E Form 8936 (2010)

6 6

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

If you skipped Part II, enter the amount from line 3. If you

completed Part II, subtract line 5 from line 3

9

Business/investment use part of credit. Add lines 6 and 7. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1y

7

13

14 Personal use part of credit. Enter the smaller of line 10 or line 13 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 13 is smaller than line 10, see instructions

Subtract line 12 from line 11

12

13

14

7

Use a separate column for each vehicle. If you need more columns, use 

additional Forms 8936 and include the totals on lines 6 and 10.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Part II Credit for Business/Investment Use Part of Vehicle

8

8

11

10 Add columns (a) through (c) on line 9 10

12

9

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.

Enter the amount from Form 1040, line 46, or Form 1040NR, line 44

Personal credits from Form 1040 or 1040NR (see instructions) 

11

10

Note.

● Use this form to claim the credit for certain plug-in electric vehicles (other than two- or three-wheeled or low-speed

four-wheeled vehicles).

● Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles on Form 8834.

● Claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions on Form 8910.

*

*

2,193

1,156

2,190

160,967

1,135

Total Forms Filed = 1,246

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
221

Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-2198

2010

Attachment 

Sequence No. 63

Name(s) shown on return Identifying number

1 Enter the number of individuals you employed during the tax year who are considered

employees for purposes of this credit (see instructions) . . . . . . . . . . . . . . 1

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 1 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 1 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. Partnerships and S corporations, stop here and report this amount on

Schedule K; all others, go to line 17 . . . . . . . . . . . . . . . . . . . . 16

17 Credit for small employer health insurance premiums included on line 16 from passive activities 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . 18

19 Credit for small employer health insurance premiums allowed for 2010 from a passive activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Carryback of the credit for small employer health insurance premiums from 2011 . . . . . 20

21 Add lines 18 through 20. Cooperatives, estates, and trusts, go to line 22. Tax-exempt small

employers, skip lines 22 and 23 and go to line 24. All others, stop here and report this amount 

on Form 3800, line 29h . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Cooperatives, estates, and trusts, subtract line 22 from line 21. Stop here and report this amount 

on Form 3800, line 29h . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Enter the amount you paid in 2010 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Tax-exempt small employers, enter the smaller of line 21 or line 24 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2010)

26,265

26,438

26,428

26,428

26,428

26,428

26,425

*

26,438

26,425

149,665

175,638

15,530

162,254

12,855

173,396

Total Forms Filed = 187,959

NUMBER OF RETURNS FILED FOR SELECTED LINES

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report
222

Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-2198

2010

Attachment 

Sequence No. 63

Name(s) shown on return Identifying number

1 Enter the number of individuals you employed during the tax year who are considered

employees for purposes of this credit (see instructions) . . . . . . . . . . . . . . 1

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 1 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 1 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. Partnerships and S corporations, stop here and report this amount on

Schedule K; all others, go to line 17 . . . . . . . . . . . . . . . . . . . . 16

17 Credit for small employer health insurance premiums included on line 16 from passive activities 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . 18

19 Credit for small employer health insurance premiums allowed for 2010 from a passive activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Carryback of the credit for small employer health insurance premiums from 2011 . . . . . 20

21 Add lines 18 through 20. Cooperatives, estates, and trusts, go to line 22. Tax-exempt small

employers, skip lines 22 and 23 and go to line 24. All others, stop here and report this amount 

on Form 3800, line 29h . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Cooperatives, estates, and trusts, subtract line 22 from line 21. Stop here and report this amount 

on Form 3800, line 29h . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Enter the amount you paid in 2010 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Tax-exempt small employers, enter the smaller of line 21 or line 24 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2010)

781,591

384,725

497,113

332,959

116,481

113,011

70,547

*

358,634

70,541

279,222

349,763

8,098

341,665

7,194

348,859

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2010 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*Entry for this line is greater than zero, but too small to report

Total Forms Filed = 187,959